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Home My WebLink AboutGrau & Assoc. ~ ORIGINAL DOLLAR COST PROPOSAL TO PROVIDE AUDIT SERVICES FOR THE CITY OF SUNNY ISLES BEACH RFP NO.1 0-06-01 REQUEST FOR PROPOSAL FOR PROFESSIONAL AUDITING SERVICES FOR THE FISCAL YEARS ENDING SEPTEMBER 30,2010,2011 AND 2012 WITH AN OPTION FOR TWO (2) ADDITIONAL ONE (1) YEAR RENEWALS PROPOSAL DUE: July 13, 2010 by 10:00 am 'lr;~r~'~if~' ~~~~~~,?,~:~ 2700 North Mi I itary Trai I. Suite 350. Boca Raton. F L 33431 Tel: (561) 994-9299. Fax: (561) 994-5823. Watts: (800) 299.4728 Contact Person: Antonio Grau, Jr., CPA tony@graucpa.com - 'lr;~r?'~if~d ~~~~~~?,~:~ July 9, 2010 City of Sunny Isles Beach 18070 Collins Avenue, City Clerk First Floor Meeting Room Sunny Isles Beach, Florida 33160 Re: Request for Professional Auditing Services for the fiscal years ending September 30, 2010, 2011 and 2012 with an option for two (2) additional one (1) year renewals; RFP 10-06-01 I certify that Antonio Grau, Jr. is entitled to represent Grau & Associates, is empowered to submit a bid and is authorized to sign a contract with the City. The total all-inclusive maximum price for the fiscal years ending September, 30: Year Ended September 30, 2010 2011 2012 Fee $31,700 $32,800 $33,700 The above fees are based on the assumption that the City maintains its current level of operations. Should conditions change or additional Bonds are issued the fees would be adjusted accordingly. Very truly yours, Grau & Associates 0' ~p-- Antonio Grau, Jr. 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 ~U.LU HOURS HOURLY RATES PROPOSED TOTAL Partners 30 $250 $7,500 Managers 60 170 10,200 Supervisory Staff 80 125 10,000 Staff 40 100 4,000 Other (specify) Subtotal 210 $31,700 Other Expenses (specifr): Total All-Inclusive Price for Audit Services Year 1 31,700 Year 2 32,800 Year 3 33,700 Grand Total Price for Audit Services (3 Years) $ 98,200 Ninety Eight Thousand Two 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. PART 1 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE SEPTEMBER 30,2010 - 2012 FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES 2011 PROPOSED HOURS HOURLY RATES PROPOSED TOTAL Partners 30 $250 $7,500 Managers 60 175 10,500 Supervisory Staff 80 130 10,400 Staff 40 110 4,400 Other (specify) Subtotal 210 $32,800 Other Expenses (specifr): Total All-Inclusive Price for Audit Services Year 1 31,700 Year 2 32,800 Year 3 33,700 Grand Total Price for Audit Services (3 Years) $ 98,200 Ninety Eight Thousand Two Hundred Dollars Grand Total Price for Audit Services (3 Years) Written NOTE: Ifthe 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. 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 2012 HOURS HOURLY RATES PROPOSED TOTAL Partners 30 $250 $7,500 Managers 60 180 10,800 Supervisory Staff 80 135 10,800 Staff 40 115 4,600 Other (specify) Subtotal 210 $33,700 Other Expenses (specifr): Total All-Inclusive Price for Audit Services Year 1 31,700 Year 2 32,800 Year 3 33,700 Grand Total Price for Audit Services (3 Years) $ 98,200 Ninety Eight Thousand Two Hundred Dollars Grand Total Price for Audit Services (3 Years) Written NOTE: Ifthe 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. SCHEDULE OF PROPOSAL PRICES PART 2 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2009 FINANCIAL STATEMENTS: COMBINING SCHEDULE - ALL SERVICES Nature of Service to be Provided Schedule Total Price Florida Sin Ie Audit 3,000 Federal Sin Ie Audit 3,000 EDP Auditin Services 2,000 4,000 TOTAL $ 12,000 Twelve 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. - SCHEDULE OF PROPOSAL PRICES PART 2 - . FEDERAL PROPOSED SINGLE AUDIT HOURS HOURLY RATES PROPOSED TOTAL Partners 2 $260 $520 ManlllZers 4 170 680 Suoervisorv Staff 8 125 1,000 Staff 8 100 800 Other I "I" , I Subtotal $3,000 Other Ex . " . Total All-Inclusive Price for Audit Services - FEDERAL SINGLE AUDIT Yearl 3,000 Year 2 3,000 Year 3 3,000 Grand Total Price for Audit Services (3 Years) $ 9,000 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2009 FINANCIAL STATEMENTS: COMBINING SCHEDULE - ALL SERVICES Nine Thousand Dollars Grand Total Price for Audit Services (3 Years) Written NOTE: If the proposed hourly rates used to calcuJatethe total all-inclusive price for any contmct 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. ~; " 1 ~~I ... , SCHEDULE OF PROPOSAL PRICES PART 2 .- . STATE' PROPOSED SINGLE AUDIT HOURS HOURLY RATES PROPOSED TOTAL Partners 2 260 $520 Man~ers 4 170 680 SuperviSOry Staff 8 125 1,000 Staff 8 100 800 Other (~~ifi~ Subtotal $3,000 Other Ex . '. . Total All-Inclusive Price for Audit Services - STATE SINGLE AUDIT Yearl 3,000 Year 2 3,000 Year 3 3,000 Grand Total Price for Audit Services (3 Years) $ 9,000 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2009 FINANCIAL STATEMENTS: COMB~G_~~.!t:DULE - AI..!- SERVICES Nine Thousand Dollars Grand Total Price for Audit Services (3 Years) Written NOTE: If the proposed hourly rates used to ca1cuIatethe 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 statflevel and each contract year for which there is a change. . : .~,', . ,-~ .. SCHEDULE OF PROPOSAL PRICES PART 2 -..' ~ PROPOSED EDP AUDITING HOURS HOURLY RATES PROPOSED TOTAL Partners 1 $260 $260 Man82ers 2 170 340 Suoervisorv Staff 8 125 1,000 Staff 4 100 400 Other{~ifv' Subtotal $2,000 Other Ex - - . . Total All-Inclusive Price for Audit Services - EDP AUDITING Yearl $2,000 Year 2 2,000 Year 3 2,000 Grand Total Price for Audit Services (3 Years) $ 6,000 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2009 FINANCIAL STATEMENTS: COMB~G SC~!t:!l~ - ~ SERVICES Six Thousand Dollars Grand Total Price for Audit Services (3 Years) Written NOTE: If the proposed hourly rates used to calculate the total aU-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 cont:mct year for which there is a change. .~,. " ....i .'"' SCHEDULE OF PROPOSAL PRICES PART 2 -pO < PROPOSED CAFR REVIEW HOURS HOURLY RATES PROPOSED TOTAL Partners 4 $260 $1,040 Managers 8 170 1,360 Suoervisorv Staff 8 125 1,000 Staff 6 100 600 Other {:s~i[y' Subtotal $4,000 OtherE I . . . Total All-Inclusive Price for Audit Services - CAFR REVIEW Yearl $4,000 Year 2 4,000 Year 3 4,000 Grand Total Price for Audit Services (3 Years) $ 12,000 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2009 FINANCIAL STATEMENTS: COMBINING_~~!t:DULE - AI,J. SERVICES Twelve Thousand Dollars Grand Total Price for Audit Services (3 Years) Written NOTE: If the proposed hourly rates used to ca1cuIatethe total aU-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. . :~,' ;- .0;;; ..... ORIGINAL TECHNICAL PROPOSAL TO PROVIDE AUDIT SERVICES FOR THE CITY OF SUNNY ISLES BEACH RFP NO.1 0-06-01 REQUEST FOR PROPOSAL FOR PROFESSIONAL AUDITING SERVICES FOR THE FISCAL YEARS ENDING SEPTEMBER 30, 2010, 2011 AND 2012 WITH AN OPTION FOR TWO (2) ADDITIONAL ONE (1) YEAR RENEWALS PROPOSAL DUE: July 13, 2010 by 10:00 am 'lr;c:r?'~if~d ~~~~~~,?,~:~ 2700 North Mi I itary Trai I. Suite 350. Boca Raton. F L 33431 Tel: (561) 994-9299. Fax: (561) 994-5823. Watts: (800) 299.4728 Contact Person: Antonio Grau, Jr., CPA tony@graucpa.com 'T'~r~~if~d ~~~~:~~~;,~ CITY OF SUNNY ISLES BEACH TABLE OF CONTENTS PAGE TRANSMITTAL LETTER .......................... ..................... ....................... ....................... ........... .1-2 SECTION 1.5. (C) TECHNICAL PROPOSAL: 2: INDEPENDENCE............................................................................................................... 3 3: LICENSE TO PRACTICE IN FLORIDA ..............................................................................3 4: FI RM QUALI FICA TIONS AND EXPERI ENCE......... .............................................. ..........3-4 5: PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE ........5-8 6: PRIOR ENGAGEMENTS WITH THE CITY OF SUNNY ISLES BEACH.............................9 7: SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES..............................9 8: SPECIFIC AUDIT APPROACH ...................................................................................10-15 9: IDENTIFICATION OF ANTICIPATED POTENTIAL AUDIT PROBLEMS.......................... 15 EXH I BITS REQUI RED: ................. ................. ............................................ .... ........... .....16 B: PUBLIC ENTITY CRIME AFFIDAVIT C: NON-COLLUSION AFFIDAVIT ATTACH M ENTS REQU I RED: ........... ............... ............................................. ............. 17 QUALITY CONTROL REPORT MANAGEMENT LETTERS ADDENDUM NO.3 ADDITIONAL A TT ACHM ENTS: ................................................................................ 18 RESUMES 'r'c:/~~if~d ~~~~.~~~!,:~ 'lr;~r~~if~d ~~~~,~~?,~:~ 2700 North Military Trail, Suite 350 Boca Raton, Florida 33431 (561) 994-9299 . (800) 299-4728 Fax (561) 994-5823 July 10, 2010 City of Sunny Isles Beach 18070 Collins Avenue, City Clerk First Floor Meeting Room Sunny Isles Beach, Florida 33160 Re: Request for Professional Auditing Services for the fiscal years ending September 30, 2010, 2011 and 2012 with an option for two (2) additional one (1) year renewals; RFP 10-06-01 Grau & Associates (Grau) is pleased to respond to the City of Sunny Isles Beach's (the "City") Request for Proposal (RFP), and look forward to working with you on your audits. We are a team of knowledgeable professionals with extensive experience in audits for organizations just like yours, and we know how to work with you to complete an effective and efficient audit. We focus our efforts on providing audit and attestation services for governmental and non-profit entities. By focusing our resources in this way, we provide the highest level of service to our clients, and therefore, fully understand the professional services and work products required to meet the your RFP requirements. Our team provided services in excess of 19,000 hours for our public sector clients last year, and we currently audit over 250 governmental entities. Our practice is unique as 98% of work is either audit or work related to government and non-profit entities. In addition to our firm focus, Grau & Associates is a great fit for your audit for a variety of other reasons, including: . Experience Grau is proud of the fact that the personnel we assign to your audit are some of the most experienced auditors in the field. Unlike many other firms, our auditors work almost exclusively with governmental entities, which mean they are more knowledgeable and efficient on audits like yours. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you. Also, due to Grau's very low turnover rate for our industry, you won't have to worry about retraining your auditors from year to year. . Service Our clients are pleased with the level of personalized service they receive from our talented professionals. Because of our extensive experience, we are adept at making the transition to a new firm as smooth as possible. We work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. Additionally, we have a disaster recovery plan that includes daily back-ups and offsite storage, so in case of an emergency, your records would be safe. City of Sunny Isles Beach July 10, 2010 · Responsiveness We pride ourselves on our high level of responsiveness. We answer emails and telephone calls within 24 hours, and usually right away. We are always accessible to clients during business hours, and make every effort to answer any questions as they arise. Additionally, we don't just complete your audit and disappear. We understand the "big picture" and think beyond the traditional auditor's perspective. We remain in touch for the entire year, suggesting ways you can improve the City's performance, procedures and controls. We will update, advise and educate you on new or revised reporting requirements so you are sure to always remain compliant. · Reputation Our reputation in our field is impeccable. We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We have the professional staff available to perform the engagement and resources required to complete the work. We are financially stable and have never been involved in any bankruptcy proceedings. · Standards Grau & Associates is a professional association / licensed certified public accounting firm serving clients through the state of Florida. We are a member of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and (FGFOA). Grau is also a member of the Governmental Audit Quality Center (GAQC). Our audit will follow the Auditing Standards of the A/CPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements. This proposal is a firm and irrevocable otter for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal 1.0. number is 20-2067322. We would be happy to answer any questions or provide additional information as needed. Please do not hesitate to call or email AntonioJ.Grau.CPA(tarau@araucpa.com) or Michelle Blackstock, CPA (mblackstock@araucpa.com), at 561.994.9299. We thank you for considering our firm's qualifications and experience, and look forward to serving you. Very truly yours, Grau & Associates 0' ~p-- Antonio J. Grau 'T'~r~~if~d ~~;~~~?~:~ SECTION I.S(C) TECHNICAL PROPOSAL 2: INDEPENDENCE Grau & Associates affirms we meet the independence requirements as defined by auditing standards generally accepted in the United States of America and the U.S. General Accounting office's Government Auditing Standards, we are independent. Grau also affirms that it is independent of the component unit of the City as defined by those same standards. Grau has not had a professional relationship with the City for the past five years and has no conflict of interest relative to continuing to perform the proposed engagement(s). Should Grau be awarded this engagement, we agree to give the City 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 Grau & Associates is a properly registered/licensed State of Florida professional corporation. All assigned supervisory professional staff are properly registered/Jicensed to practice in the State of Florida and qualified to perform governmental audits. 4: FIRM QUALIFICATIONS AND EXPERIENCE Grau & Associates is a medium-sized, local accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services for over five years. This engagement will be performed out of out Boca Raton office located at 2700 North Military Trail, Suite 350, Boca Raton, Florida 33431, (561) 994-9299. .. We are dedicated to serving Governmental entities and currently audit over 250 Governmental entities. .. Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under Governmental Auditing Standards. .. Grau currently onlv provides audit and attestation services principally for governmental and non-profit entities under government auditing standards. The firm and staff are 100% dedicated to the audit practice. During Grau's history we have consistently focused on providing service to the public sector. By focusing our resources on this industry, we provide the highest level of services to our Public Sector Clients. Grau & Associates has a total of 15 employees, 13 professional staff, including 2 Partners and 11 professionals who specialize in providing accounting, consulting, monitoring and auditing services to the Public Sector. The number of professional staff by employee classification is as follows: TOTAL PUBLIC PROFESSIONAL TOTAL SECTOR STAFF CPA'S STAFF Partners" 2 2 2 Managers" 4 4 4 Advisory Consultant 1 1 1 Supervisor / Seniors" 2 0 2 Staff accountants" 4 0 4 Total 1':1 7 1~ "ALL FULL TIME EMPLOYEES 'l'C::~~if~d ~~~~~~,?!:~ 3 SECTION I.S(C) TECHNICAL PROPOSAL 4: FIRM QUALIFICATIONS AND EXPERIENCE (Continued) Qualitv Control and Confidentialitv Grau participates in an external quality review program requiring an on-site independent examination of our accounting and auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice. During our firm's last external quality control review, six audits were reviewed, including five government audits. A coov of the reoort on the firm's most recent aualitv review can be found in the Attachments Reauired section; Paae 17. In addition to scheduled Peer Reviews, our firm continuallv monitors oerformance to ensure the hiahest aualitv of services. Under the suoervision of the Audit Partner. an Audit Manaaer is resoonsible for monitorina aualitv control of all aoorooriate enaaaements. Results of State and Federal Reviews All state and federal reviews of the firm's reports and working papers have been accepted without change or revision to issued reports. Disciplinary Actions Grau & Associates has never been involved in any litigation, proceeding or disciplinary action from any state regulatory body or professional organization. 'rr;:r~~if~d ~~~~:~~!:~ 4 SECTION 1.5(C) TECHNICAL PROPOSAL 5: PARTNER. SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL You will have two partners available and our consultant for any technical assistance. In addition, an audit manager will be available for the engagement and a senior will be assigned to the engagement who will perform the majority of fieldwork. Additional staff are available to assist with the engagement should the need arise. ~ ANTONIO J. GRAU, CPA (Partner): Antonio J. Grau, CPA has extensive experience in governmental audits and has performed governmental audits for the last 25 years. Educational courses taken during the past three years include 60 hours of governmental accounting and auditing and 180 hours of other continuing professional education. .. ANTONIO S. GRAU, CPA (Concurring Review Consultant): Antonio S. Grau, CPA will be the Concurring Review Consultant. Mr. Grau has been involved in performing governmental audits for 32 years and is the Concurring Review Consultant on all the governmental audits of the firm. Educational courses taken during the past three years include 87. hours of governmental accounting and auditing and 46 hours of other continuing professional education. .. C. MICHELLE BLACKSTOCK, CPA (Partner): C. Michelle Blackstock, CPA was selected for her managerial, supervising and technical capabilities. She has been performing governmental audits for over 20 years. Educational courses taken during the past three years include 68 hours of governmental accounting and auditing and 96 hours of other continuing professional education. .. RACQUEL MCINTOSH (Manager): Racquel Mcintosh, CPA has approximately six years experience, including 5 years of audit experience at Grau. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Racquel graduated from Florida Atlantic University and holds a Master of Accounting degree. Educational courses taken during the past three years include 60 hours of governmental accounting and auditing and 98 hours of other continuing professional education. Resumes of your engagement team can be found in the Additional Attachments section; Page 18. 'Tr;~r~~if~d ~~~~~~?!:: 5 SECTION I.S(C) TECHNICAL PROPOSAL 5: PARTNER. SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE (Continued) QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL (Continued) POSITION DESCRIPTIONS Enaaaement Partner The engagement will be performed under the direct supervision of an Engagement Partner. The Engagement Partner has direct responsibility for engagement policy, direction, supervision, quality control, security and communication with client personnel. The Engagement Partner will be responsible for the quality control, supervision and confidentiality of information of the engagement and will participate extensively during the various stages of the engagement. The Engagement Partner will also be involved in: .:. coordinating all services; .:. directing the development of the overall audit approach and plan; .:. performing an overriding review of work papers; .:. resolving technical accounting and reporting issues; .:. reviewing, approving and signing reports, management letters, and other audit engagement products; and, .:. ascertaining client satisfaction with all aspects of our engagement, such as services and the personnel assigned. Concurrina Review and Advisorv Consultant A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates. Audit Manaaer and Senior The assigned personnel will work closely with the partner and the City to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include: .:. planning the audit; .:. preparing or modifying audit programs, as needed; .:. evaluating internal control and assessing risk; .:. communicating with the client and the partners the progress of the audit; and .:. determining that financial statements and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy. 1M Ilj~!iilf ii/II; ~!I: ",~..:; W$"'. lUIIt,lUII" 'ii.r'l!: il:,llliilllj'iill!ij!l!,;,iill1lil!il!lIifHI:il!'l!i(i:!:111 Grau's engagement team's workload is organized in such a way that additional activities brought about by this engagement will not impact our current commitments to our clients. We have sufficient staff capacity to integrate these professional services into our present operations, while continuing to maintain the highest standards of quality and time lines for our clients. 'l'~~~lf~d ~~~~~~,?,!,~~ 6 SECTION I.S(C) TECHNICAL PROPOSAL 5: PARTNER. SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE (Continued) QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL (Continued) Comoosition of Enaaaement Team In contrast to the majority of both national and local firms, Grau's proposed engagement team is comprised of an exceDtionallv larae Dercentaae of hiah-Ievel audit Drofessionals. This gives us the ability to auicklv recoanize Droblems and be more efficient as a result of our Team's DECADES of governmental auditing experience. Grau & Associates 30% 30% 20% 80 percent of engagement is performed by ~~MANAGEMENT" V5. Typical Local CPA Firm: Typical National CPA Firm ~ - PARTNffiS . MANAGERS . Se'1I0R STAFF 10% ~,O% 'II PARTNERS . MANAGERS .. SENIOR STAFF 45% 20% 20% Fifty-five percent of engagement is performed by "Management" Forty-five percent of engagement is performed by "Management" 'Tr;~r?'~if~d ~~~,~~~>?~:~ 7 SECTION 1.5(C) TECHNICAL PROPOSAL 5: PARTNER. SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE (Continued) QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL (Continued) Compliance with Government Education Requirements In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs ensure that all audit professionals meet the requirements to participate in audits of government agencies. Professional Staff Traininq Partners - All of our Partners are CPA's and have diversified public accounting experience. They are responsible for overall engagement performance, policy, direction and quality control. They have far exceeded minimum CPE requirements. Manaaers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA and GFOA. They have far exceeded minimum CPE Requirements. Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They perform audits, evaluate staff, review findings and prepare audit reports and posses the potential for upward mobility. They have far exceeded minimum CPE requirements. MembershiDs All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups: o FICPA Committee on State and Local Government <) Florida Government Finance Officers Association ~ Technical Resource Committee of the Government Finance Officers Association ~ Special Review Committee of the Government Finance Officers Association ~ Florida Institute of CPA Non-Profit Conference Committee o Florida Association of Special Districts In addition, we have an ongoing recruitment program that seeks only those accountants with a proven record of academic success. When we recruit at the senior and manager level, we select CPA's with proven governmental accounting and auditing experience. ,rr;~r?~if~d ~~~~~?,~:: 8 SECTION I.S(C) TECHNICAL PROPOSAL 6: PRIOR ENGAGEMENTS WITH THE CITY OF SUNNY ISLES BEACH Grau & Associates has not been engagement with the City within the last five years. 7: SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES We have listed five government engagements, considered significant, that require compliance with laws and regulations and follow fund accounting that were performed during the last five years by that office. TOWN OF DAVIE CITY OF COOPER CITY Scope: Total Hours of Last Audit Audit Scope: Total Hours of Last Audit Audit 600 300 Partner: Antonio J. Grau Partner: Antonio J. Grau Date: Annually since 2003 William Ackerman Date: Annually since 2008 Horacio Montes de Oca Client Contact: Client Contact: Telephone: Telephone: (954) 434-4300 CITY OF NORTH LAUDERDALE Scope: Total Hours of Last Audit Audit 300 Partner: Antonio J. Grau Date: Annually since 2004 Client Contact: Telephone: Steven Chapman (954) 724-7036 TOWN OF HAVERHILL TOWN OF HYPOLUXO Scope: Total Hours of Last Audit Audit 140 Scope: Total Hours of Last Audit Audit 120 Partner: Antonio J. Grau Partner: Antonio J. Grau Date: Client Contact: Annually since 2006 Janice Rutan Date: Annually since 1980 Ken Schultz Telephone: (561) 689-0370 Client Contact: Telephone: (561) 582-0155 'l'~r?'~;f~d ~~~~,~~?!:~ 9 SECTION I.S(C) TECHNICAL PROPOSAL 8: SPECIFIC AUDIT APPROACH Grau's Understanding of Work Product / Scope of Services: We recognize the City is an important entity and its responsibilities create a challenging and dynamic organization. We are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those eXfJectations. Grau & Associates fully understands the scope of professional services and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the comptroller General of the United States, and the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local regulations. We will deliver our reports in accordance with your requirements. a. Proposed segmentation of the engagement Our approach to the audit engagement integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows: Phase I - Preliminarv Planninq A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff. During this phase we will perform the following activities: · Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, contracts, and other agreements. · Read minutes of meetings. · Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems. · Obtain an understanding of fraud detection and prevention systems. · Obtain and document an understanding of internal control. Consider the methods that are used to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation. · Assess risk and determine what controls we are to rely upon and what tests we are going to perform. Perform test of controls. · Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives. · Discuss and resolve any accounting, auditing and reporting matters which have been identified. 'r'~r?~if~d ~~~~~?~:~ 10 SECTION I.S(C) TECHNICAL PROPOSAL 8: SPECIFIC AUDIT APPROACH (Continued) Proposed segmentation of the engagement (Continued) Phase II - Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following: · Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions. · Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures. · Perform tests of compliance. Phase III - Completion and Deliverv In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following: · Perform final analytical procedures. · Review information and make inquiries for subsequent events. · Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations. You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations. Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. We will prepare the management letter at the completion of our final procedures. In preparing this management letter, we will initially review any draft comments or recommendations with management where direct responsibility for the activity under question rests. Only after the initial communication, will we discuss pertinent issues with higher-level officials. We will discuss with Management each of the following: · The auditor's responsibility under generally accepted auditing standards; · Significant accounting policies; · Management judgments and accounting estimates; · Significant audit adjustments; · Other information in documents containing audited financial statements; · Disagreements with management; 'Tr;~r~~}::J ~~~~~~~!,~,~ 11 SECTION 1.5(C) TECHNICAL PROPOSAL 8: SPECIFIC AUDIT APPROACH (Continued) Proposed segmentation of the engagement (Continued) Phase III - Completion and Deliverv (Continued) · Management consultation with other accountants; · Major issues discussed with management prior to retention; and · Difficulties encountered in performing the audit. Any criticism of operations will be constructive, and whenever recommendations have been already identified by internal staff, the letter will so state. Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action: · The recommendation must be cost effective; · The recommendations are to be the simplest to effectuate in order to correct a problem; · The recommendation must go to the heart of the problem and not just correct symptomatic matter; and · The corrective action must take into account why the deficiency occurred. We wish to assist you in identifying and solving problems before they become critical. Our personnel's diverse experience, and their independent and objective views, ensures valuable and meaningful comments, observations, and conclusions as presented in our management letters. b. Level of Staff to be assigned Level of staff to be assigned and estimated number of hours to be assigned to each proposed segment. CAFR ONLY Partner Manager Senior Staff Total Preliminary Planninq 10 10 10 30 Perform Audit Plan 30 60 40 130 Completion and Delivery 20 20 10 50 30 60 80 40 210 c. Sample size and the extent to which statistical sampling is to be used in the engagement Our professionals will utilize sampling methodologies designed to ensure effective audit procedures are applied in the most efficient manner. Samolina Techniaues We will utilize representative audit sampling procedures with respect to tests of transactions and tests of controls, where a sample of documentation is to be tested as the principal evidence of a control. During tests of controls, the tests will generally consist of a combination of corroborative inquiry and either observation, examination of documents or re-performance. We will use attribute sampling to test documentary evidence as documentation will be the prime corroborative evidence of identified controls. 'rr;~r?e~if~d ~~~~~~~,~~~ 12 SECTION I.S(C) TECHNICAL PROPOSAL 8: SPECIFIC AUDIT APPROACH (Continued) c. Sample size and the extent to which statistical sampling is to be used in the engagement (Continued) Statistical and Non-statistical Samolina Tests of transactions and tests of controls can be performed using either statistically or non- statistically based techniques. Statistical approaches will be based on our calculation of risk factors. If a non-statistical approach is deemed appropriate, we will design our procedures to obtain levels of assurance that we judge to be equivalent to those required when using statistically based techniques. Samole Sizes For tests of controls, sample size will be based on the planned or supported assessed level of control risk and the number of planned or actual deviations expected. For transactions testwork, sample size will be a function of population, materiality, and risk factors. d. Extent of use of EDP software in the engagement We are actively committed to using computer-based audit techniques. Our knowledge of information systems (IS) and the use of personal computers yield significant savings in the time required to complete an audit. Today's marketplace provides firms, large and small, national and local, with sophisticated computer-aided audit tools necessary to perform data analysis and report generation. Software products, such as Audit Command Language (ACL) for Windows, are used to analyze data and produce reports. A client's IS environment influences the nature, timing, and extent of planned auditing procedures. Because most of our clients utilize computerized accounting systems, our professional team is experienced with various IS systems. As computers have become more integral to the financial management system, we have met the challenge by incorporating new audit techniques into the audit process. Staff members are trained on new software and are skilled in a wide variety of computerized applications. e. Type and extent of analytical procedures to be used in the engagement Statement of Auditing Standards on Analytical Procedures provides guidance on the use and extent of analytical procedures in all audits. Analytical procedures are required in the planning and overall review stages of the audit, and are used in the following areas: Audit Planning Analytical procedures can provide great insight in planning an audit. These analyses can enhance our understanding of transactions and events that may have occurred during the year under audit. Substantive Tests Analytical procedures can be used as effective substantive tests in certain circumstances, for example, testing certain payroll related expenditures, such as payroll taxes, which are a specific percent of wages. Overall Review Analytical procedures used at the conclusion of the audit are designed to assess the conclusions reached and evaluate the overall financial statement presentation. 'T'~/~~if~d ~~~~~~~~:ts. 13 SECTION I.5(C) TECHNICAL PROPOSAL 8: SPECIFIC AUDIT APPROACH (Continued) f. Approach to be taken to gain and document an understanding of the internal control structure. The internal control segment is the foundation for the entire audit and involves an extensive understanding and evaluation of operating and management information systems and all related internal controls. The results of this evaluation will influence the nature, timing and extent of our substantive audit procedures. This approach ensures that we achieve maximum efficiency and provides valuable feedback to management regarding the effectiveness of controls being relied upon throughout the year. Once we have obtained an understanding of the design of relevant policies and procedures, we will determine whether such procedures have been placed in operation and assess control risk. This begins by holding interviews with personnel and evaluating the internal system and accounting documentation. We will then prepare documentation of the major systems. To the extent it is available we will also use internal control documentation currently available. g. Approach to be taken in determining laws and regulations that will be subject to audit test work The auditor must consider laws and regulations that have a direct and material effect on the financial statements. Further, the auditor designs audit procedures to provide reasonable assurance that the financial statements are free of material misstatements resulting from violations of these laws and regulations that have a direct and material impact on the financial statements. Identifying applicable laws and regulations is fundamental to fulfilling the responsibility of understanding their effects. We will obtain this knowledge from various sources including: · Discussion of compliance requirements with management and the governing body. · Identification of compliance matters in statutes, financial ordinances, policies, contracts, and agreements. · Our existing knowledge of laws. In addition, we will obtain and read grant documents and will make inquiries to your personnel about restrictions, limitations, terms and conditions under which grants were provided. h. Approach to be taken in drawing audit samples for purposes of tests of compliance. Tests of compliance with laws and regulations are included with the tests of transactions and controls, when practical. Additional samples are sometimes necessary to test specific laws and regulations as well as for testing federal and state awards. Sample sizes for compliance resting are determined based on the number of transactions and the relative significance of the requirement. i. Assistance to be provided in meeting the requirements of the "Certificate of Excellence in Financial Reporting". We are proud to have assisted our clients who participate in the GFOA Certificate of Achievement for Excellence in Financial Reporting Program (CAFR) to qualify for that award. This certificate program is recognized as the highest award in governmental financial reporting. 'Tr;~r?~;f~d ~~~:~~!:~ 14 SECTION I.S(C) TECHNICAL PROPOSAL 8: SPECIFIC AUDIT APPROACH (Continued) i. Assistance to be provided in meeting the requirements of the "Certificate of Excellence in Financial Reporting". (Continued) The Certificate of Achievement has been awarded on all of the financial statements we have reported in the certificate program. j. Process to be produce a meaningful "management letter". Include three recent "management letters" developed in connection with local government audits. Application of the process in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today's public officials. In preparing this management letter, we will initially review any draft comments or recommendations with management where direct responsibility for the activity under question rests. We will prepare the management letter at the completion of our final procedures. Please refer to the attachment section to review three copies of recent management letters. k. Internal quality control procedures and external quality control review. Grau participates in an external quality review program requiring an on-site independent examination of our accounting and auditing practice. A CODV of the reDort on the firm's most recent Quality review can be found in the Attachments ReQuired section: PaQe 17. In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the highest quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for monitoring quality control of all appropriate engagements. Communications We emphasize a continuous, year-round dialogue between the City and our management team. We believe this continuous, open communication is critical to serving your needs. 9: IDENTIFICATION OF ANTICIPATED AUDIT PROBLEMS Grau & Associates does not anticipate any potential audit problems. 'r'::~~;f~d ~~~~~~?!~~ 15 SECTION I.S(C) TECHNICAL PROPOSAL EXHIBITS REQUIRED: B: PUBLIC ENTITY CRIME AFFIDAVIT C: NON-COLLUSION AFFIDAVIT 'r'c:r~~if~J ~~~~~~,?!:~ 16 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 The City of Sunny Isles Beach, Miami-Dade County, Florida by Antonio J. Grau for Grau & Associates whose business address is 2700 North Military Trail, Suite 350 Boca Raton, Florida 33431 and (if applicable) its Federal Employer Identification Number (FEIN) 20-2067322 (If the entity had no FEIN, include the Social Security Number of the individual signing this sworn statement: 2. I understand that a "public entity crime" as defined in Paragraph 287.l33(l)(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 of 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 or ofthe United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. 3. I understand that "convicted" or "conviction" as defined in Paragraph 287.133(l)(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 trial court of record relating to charges brought by indictment or information after July 1, 1989, as a result of ajury verdict, nonjury trial, or entry of a plea of guilty or nolo contenders. 4. I understand that an "affiliate" as defined in Paragraph 287. 1 33(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 come. 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 agreement, 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. I understand that a "person" as defined in Paragraph 287. 133 (l)(e), Florida Statutes, means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services let by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in management of any entity. 6. Based on information and belief, the statement which I have marked below is true in a relation to the entity submitting this sworn statement. (Please indicate which one (1) of the following three (3) statements is applicable.) ~ (1) Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, or any affiliate of the entity has been charged with and convicted of a public entity crime within the past 36 months. _(2) 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 any affiliate of the entity has been charged with and convicted of a public entity crime within the past 36 months. _(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 agents who are active in management of the entity, or any affiliate of the entity has been charged with and convicted of a public entity crime within the past 36 months. However, there has been a subsequent proceeding before a Hearing Officer of the State of Florida, Division of Administrative Hearings and the Final Order 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. (Attached is a copy of the final order.) I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FOR THE PUBLIC ENTITY IDENTIFIED IN PARAGRAPH 1 (ONE) ABOVE IS FOR THE PUBLIC ENTITY ONLY AND, THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED AND FOR THE PERIOD OF THE CONTRACT ENTERED INTO, WHICHEVER PERIOD IS LONGER. I ALSO UNDERSTAND THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION 287.017, FLORIDA STATUTES FOR THE CATEGORY TWO OF ANY CHANGE IN THE INFORMA TION CONTAINED IN THIS FORM. ~l~ GNATU. . OF AFFIANT Antonio J. Grau (Printed or Typed Legal Name of Affiant) STATE OF FLORIDA ) )ss. COUNTY OF MIAMI-DADE) 2010 The foregoing Form was acknowledged before me this 10th day of July , 2009, by Antonio J. Grau as President of Grau & Associates , a Florida corporation, on behalf of said corporation and limited partnership. He/She personally appeared before me and is personally known to me. {NOTARY SEAL} Notary ,-11P'..J~V"-'W Print Name Fawn Stanford Notary Public, State of Florida, County of Palm Beach My Commission Expires: ~, ~l, ~U( d-. ~".,", '" l 'f -',\ MWN I'WJFORO t. . \ Notary Pubflc . Stat. of FIorlda ~~" ,.,:/ My Comm. Ellplm SIP 29, 2012 "!;.?r.f.\<t" Commllsion # 00 826947 NON-COLLUSION AFFIDAVIT STATE OF FLORIDA COUNTY OF MIAMI-DADE The undersigned being first duly sworn as provided by law, deposes, and says: 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 Grau & Associates etc.), a corporation Florida President, etc.) IS authorized to make this Affidavit on behalf of, (Name of Corporation, Partnership, Individual, duly organized and existing under the laws of the State of of which he is President (Sole Owner, 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 officer 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 Proposing, 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, has directly or indirectly submitted said proposal or the contents thereof, or divulged information or data relative thereto, to any association or to any member or agent thereof. Antonio J. Grau / M1-/"'l--- AFFIANT'S NAME ' President AFFIANT'S TITLE 2010 The foregoing Affidavit was acknowledged before me this~ltlay of July, 2009, by Antonio J. Grau as President of Grau & Associates , a Florida corporation, on behalf of said corporation and limited partnership. He/She personally appeared before me and is personally known to me. { NOTORIAL SEAL} Notary: \ ~(\~ ~W Print Name:"'""Fawn Stanford Notary Public, State of Florida , County of Palm Beach My Commission Expires: ~~ dCi. I ~ ( a- """... "I. l'~ .~ FAWN STANFORD i. 1.1 Notary PuIlHc . SIIIt of FlorIda \:.., ,::</ My Comm. expires S- 28 2012 "'7J'. ct';.f:I...' -". , ..f,.?f.:,\....- Commission t1 DO 826947 SECTION I.S(C) TECHNICAL PROPOSAL ATTACHMENTS REQUIRED: · QUALITY CONTROL REPORT · MANAGEMENT LETTERS · ADDENDUM NO.3 'rr;~r~~if~J ~~~~~~,?!~~ 17 SECTION I.5(C) TECHNICAL PROPOSAL HB HEVIA, BEAGLES & COMPANY, P. A. PROFESSIONAL CONSULTING GROUP CERTIFIED PUBLIC ACCOUNTANTS October 19, 2007 To The Owners Grau & Associates We have reviewed the system of quality control for the accounting and auditing practice of Grau & Associates (the firm) in effect for the year ended June 30, 2007. A system of quality control encompasses the firm's organizational structure, the policies adopted and procedures established to provide it with reasonable assurance of confonning with professional standards. The elements of quality control are described in the Statements on Quality Control Standards issued by the American Institute of CPAs (AICPA). The firm is responsible for designing a system of quality control and complying with it to provide the finn reasonable assurance of confonning 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 finn'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 AI CPA. During our review, we read required representations from the finn, interviewed firm personnel and obtained an understanding of the nature of the finn's accounting and auditing practice, and the design of the finn'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 confonnity with professional standards and compliance with the finn'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 for review include 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 finn management to discuss the results of our review. We believe that the procedures we performed provide a reasonable basis for our opinion. In perfonning our review, we obtained an understanding of the system of quality control for the finn's accounting and auditing practice. In addition, we tested compliance with the finn's quality control policies and procedures to the extent we considered appropriate. These tests covered the application of the finn'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 effectiveness 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. In our opinion, the system of quality control for the accounting and auditing practice of Grau & Associates in effect for the year ended June 30,2007, has been designed to meet the requirements 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. ~~~ 0-1~ eem.", Pub"~,",h · d 'rr;~':.~if~d ~~~~:~~!:~ D MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Town Council Town 01 I Florida We have audited the accompanying basic financial statements of Town 01 (the "Town") as of and for the fiscal year ended September 30,2008, and have issued our report thereon dated October 21,2009. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards, issued by the Comptroller ~eral of the United States. Those standards require that we plan and perform the audit to obtain reason ssurance about whether the financial statements are free of material misstatement. In addition, we have issued our Report on Internal Control over ncial Reporting and Compliance and Other Matters dated October 21, 2009. Disclosures in that repo ou e considered in conjunction with this management letter. The purpose of this letter is to comment on those Auditor General for the State of Florida. Accordin the Town, as described in the first paragraph, I. Current year findings and recomm II. Status of prior year findings and re III. Compliance with the Provisio of tH e tlons. to General of the State of Florida. management, Council of Town of . of Florida and is not intended to be and should not be used by Florida and the personnel associated with it, for the in this endeavor as well as future engagements and the courtesies October 21 , 2009 20 REPORT TO MANAGEMENT (Continued) 3. Any recommendations to improve the local governmental entity's financial management. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30,2008, except as noted above. 4. Violations of laws, regulations, contracts or grant agreements, or abuse that have occurred, or are likely to have occurred, that have an effect on the determination of financial statement amounts that is less than material but more than inconsequential. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30,2008, except as noted above. 5. For matters that are inconsequential to the determi~n of financial statement am ou nts, considering both quantitative and qualitative factors, t f ing may be reported based on professional judgment: 2. agreements, or abuse that have a. Violations of laws, regulations, and contract occurred, or are likely to have occurred. b. 1. e.g., the omission of required disclosures 3. Inaccuracies, sho to the attention of, th There were no such 'sc red by, or that came to the attention of, the auditor, that, in our judgment, are require ed, for the fiscal year ended September 30,2008, except as noted above. statements. 7. The financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes agrees with the September 30,2008 financial audit report. 6. 8. The Town has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 9. We applied financial condition assessment procedures pursuant to Rule 10.556(7) and no deteriorating financial conditions were noted. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. 22 2:) TOWN OF . FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARDS YEAR ENDED SEPTEMBER 30, 2008 I. SUMMARY OF AUDIT RESULTS 1. The auditors' report expresses an unqualified opinion on the financial statements of the Town. 2. Significant deficiencies relating to the audit of the financial statements are reported in the independent auditors' report on compliance and on internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards. See Part II of this schedule. 3. Instances of noncompliance material to the financial statements of the Town were disclosed during the audit. See Part II of this schedule. 4. Significant deficiencies relating to the audit of the major fed independent auditors' report on compliance and on internal c each major federal program. See Part III of this schedule. rograms are reported in the er compliance applicable to 5. The independent auditors' report on compliance for for the Town expresses a qualified opinion. 6. he Town are reported in Part III of 7. Federal Proaram Community Develop CFDA # 14.218 14.228 Amount $ 738,799 $ 1,063,305 8. e a low-risk auditee pursuant to OMB Circular A-133. Sianificant Deficiencies Client Adjusting Journal Entries During the audit we were given multiple adjusting journal entries by management. Substantially all of these entries were to adjust cash and various liability accounts in order to reconcile to the year end balance. The books of the Town should be closed within a reasonable time after year end to ensure transactions have been recorded properly and to expedite the completion of the audit. This created delays and inefficiencies in auditing the related accounts. Recommendation Management should expedite the closing of the books for the Town to ensure that all transactions have been recorded properly. 106 TOWN OF FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARDS YEAR ENDED SEPTEMBER 30, 2008 I. SUMMARY OF AUDIT RESULTS 1. The auditors' report expresses an unqualified opinion on the financial statements of the Town. 2. Significant deficiencies relating to the audit of the financial statements are reported in the independent auditors' report on compliance and on internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards. See Part II of this schedule. 3. Instances of noncompliance material to the financial statements of the Town were disclosed during the audit. See Part II of this schedule. 4. Significant deficiencies relating to the audit of the major fede rograms are reported in the independent auditors' report on compliance and on internal c ro ver compliance applicable to each major federal program. See Part III of this schedule. e Town are reported in Part III of 5. The independent auditors' report on compliance for e for the Town expresses a qualified opinion. 6. 7. CFDA # Amount 14.218 $ 738,799 CDBG (Disaster Recov e) 14.228 $ 1,063,305 B. The Town w~~ a low-risk aud~ee pursuant to OMB Circular A-133. SECTION II - FINAN ST EMENT FINDINGS Sianificant Deficiencies Client Adjusting Journal Entries During the audit we were given multiple adjusting journal entries by management. Substantially all of these entries were to adjust cash and various liability accounts in order to reconcile to the year end balance. The books of the Town should be closed within a reasonable time after year end to ensure transactions have been recorded properly and to expedite the completion of the audit. This created delays and inefficiencies in auditing the related accounts. Recommendation Management should expedite the closing of the books for the Town to ensure that all transactions have been recorded properly. 106 SECTION 11- FINANCIAL STATEMENT FINDINGS (Continued) Other FlndlnQs (Continued) Procurement cards (Continued) Recommendation We recommend the Town enforce its procedures more vigorously to prevent purchases from occurring without documented approval to avoid the possibility of unauthorized disbursement of funds. We also recommend that documentation be retained for all modifications to invoices to avoid potential errors regarding payments. Budget For the year ended September 30, 2008, expenditures exceeded appr . ns in the Police Department by ($98,765) and in Debt Service by ($53,952) as presented in e atement of Revenues and Expenditures - Budget and Actual (Budgetary Basis) - General Fund. or t y r ended September 30, 2008, expenditures exceeded appropriations in Budget and F ance by ( 49) as presented in the Statement of Revenues and Expenditures - Budget an ctual - C munity Endowment Fund. Expenditures also exceeded appropriations in several de or the fiscal years ended September 30,2007,2006 and 2005. Recommendation We recommend that t approved prior to billi or Uncollectible Accounts The allowance for uncollectible accounts is not being analyzed periodically. During the audit we noted that the Water and Sewer accounts receivable had in excess of $2.5 million in receivables that were greater 90 days past due. It is the Town's policy to allow in full, any balance greater than $1,000 over 90 days, which approximated $1.8 million as of September 30,2008. Recommendation We recommend that the Town's management prepare an analysis of all of the uncollectible accounts and review it quarterly, and make any necessary adjustments to ensure that the estimated loss from the uncollectible accounts receivable is reflected on the Statement of Net Assets. 108 SECTION 11I- FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS (Continued) Sianlficant Deficiencv and Material Noncompliance (Continued) Reporting requirements In accordance with the Federal Single Audit Act, the Town is required to submit a reporting package that includes audited financial statements, a schedule of expenditures of federal awards including notes to that schedule, a summary schedule of prior audit findings, a schedule of findings and questioned costs, the auditor's reports, and a corrective action plan within nine months after the end of the audit period; tha.t date was June 30, 2009. The Town has not met this requirement for the audit period ended September 30, 2008 and is at risk of losing current federal grant funds and the potential to lose future federal grant funds. This is a repeat finding from the fiscal years ended September 3D, 2007 and 2006. Recommendation reporting packages. If the e own should request, in 110 :::?J MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL FOR THE STATE OF FLORIDA To the Town Commission Town of Florida We have audited the accompanying basic financial statements of the Town of Florida (the "Town") as of and for the fiscal year ended September 30,2008, and have issued our report thereon dated July 26, 2009 We conducted our audit in accordance with auditing standards general America and Government Auditing Standards, issued by the Comptrolle standards require that we plan and perform the audit to obtain reason financial statements are free of material misstatement. epted in the United States of f the United States. Those ance about whether the In addition, we have issued our Report on Internal Control ov Matters dated July 26, 2009. Disclosures in that report s management letter. I Reporting and Compliance and Other be sidered in conjunction with this The purpose of this letter is to comment on those of the Auditor General for the State of Florid statements of the Town, as described in the f in Rule 10.550 as required by the Rules din connection with our audit of the financial raph, e report the following: I. Current year findings and recomme II. Prior year findings and reco da III. Compliance with the Provislo Report to Management n see attached Report to Management. s e attached Report to Management u Itor General of the State of Florida - see attached r of the management, members of the Town Council of Town of itor General of the State of Florida and is not intended to be and should se specified parties. We wish to thank Town of be of service to them in tti o Beach, Florida and the personnel associated with it. for the opportunity to Cleavor as well as future engagements and the courtesies extended to us. AOUAce~ July 26,2009 28 REPORT TO MANAGEMENT (Continued) II. CURRENT YEAR FINDINGS AND RECOMMENDATIONS (Continued) OTHER MATTERS Develop and distribute employee manual Observation: We noted that the Town does not have a personnel manual and that some employees were not familiar with some basic Town personnel policies and procedures. We recommend that an employee or personnel manual be developed, distributed to employees, and periodically updated as necessary. A comprehensive and up-to-date personnel manual can help communicate, and encourage adherence to, Town policies; prevent possible confusion or misunderstandings among personnel; and provide a measure of liability protection to the Town in case of employee legal challenges of Town actions. Recommendation: We recommend that the Town have its legal COIJ3eVi..e. w a draft of the handbook before it is distributed to employees. t' .. Manaaement response: Management concurs with the((;ec mendatia II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS SIGNIFICANT DEFICIENCIES '" ~ . Organization structure ~) V Observation: The size of the Town's a nt nd administrative staff precludes certain basic internal controls that would be preferred if the st e er and more segregation of duties could be achieved. If cost-effective to the operations, existing internal controls' t im the following practices should be implemented to improve fficiency: Internal controls are responsible for en be rotated from ti e-t iv hen the bank reconciliations are prepared by someone not eipt and disbursement records. We recommend bank reconciliation duties ugh the Town's accounting and administrative personnel. signed disbursement checks are customarily returned for mailing to the accountant who prepar the checks. Controls over disbursements would be improved if all disbursement checks were transm itted after signature directly to the mail clerk or another individual who is independent from cash disbursement, cash receipting and general ledger funds. The above-mentioned items require that the Commission continue to be significantly involved in the operations of the Town to provide oversight and an independent review function. Recommendation: We recommend that the Town develop an organization chart and an accounting policies and procedures manual. Current vear status: The organization chart is in place and the accounting policies and procedures manual will be finalized later in 2009. The comment will be repeated in the current year. 30 REPORT TO MANAGEMENT (Continued) II. PRIOR YEAR FINDINGS AND RECOMMENDATIONS (Continued) MATERIAL NON COMPLIANCE Reporting requirements Observation: The Town did not submit the audited financial statements to the State of Florida by September 30,2008 as required by State Statute. The Town was not in compliance with this requirement for the audit period ended September 30,2007. Recommendation: We recommend that the Town comply with their reporting requirements. Budget Observation: Actual general fund expenditures exc OTHER MATTERS Records safekeeping Observation: The To an offsite storage permits, personn re Town would be ao reconstruct finance r to s all records at their main facility located by the ocean. We believe be maintained to secure the Town's records, such as finance, plans, n 'nsurance policies. In case of a hurricane or other natural disaster, the prov municipal services in relatively less time and disruption than if they had to , plans, permits, etc. Currently, there is no off-site storage area. Recommendation: The Town should take the necessary measures to ensure the safe keeping of records. Current vear status: Backups are made nightly on to a storage drive and this is maintained in a secure facility in the police department. This matter is deemed fully resolved and will not be repeated. Store backup computer files off-site Observation: In the prior year it was noted that backup files of the computer system files continue to be stored onsite. One of the main reasons for creating backup files is to be able to recover information in the event of a disaster, such as fire or water damage. Storing backup files on site negates that purpose. Recommendation: We recommend that a recent backup file be kept offsite. Current Status: This matter was fully resolved and will not be repeated. 32 REPORT TO MANAGEMENT (Continued) 4. Violations of laws, regulations, contracts or grant agreements, or abuse that have occurred, or are likely to have occurred, that have an effect on the determination of financial statement amounts that is less than material but more than inconsequential. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, except as noted above. 5. For matters that are inconsequential to the determination of financial statement am ou nts, considering both quantitative and qualitative factors, the following may be reported based on professional judgment: a. Violations of laws, regulations, and contracts or grant agreements, or abuse that have occurred, or are likely to have occurred. 6. The name or official title a statements. b. Control deficiencies that are not significant deficiencies, in 1. Improper or inadequate accounting procedur from the annual financial statements). t not limited to: 2. 3. 'w f the Town are disclosed in the notes to the financial 7. e of the financial emergency conditions described in Section 8. 9. 34 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. * All other required documentation (except for the Public Entity Crime ::md Non Collusi\(e Affidavits) will not be considered a part of the fifteen (15) pages. a., *ReQuired documentation requested such as Quality control reviews,! resumes. sample manaaement letters. Public Entity Crime Affidavit. the Non-collusive Affidavit. and the Schedule of Professional Fees will not be considered as part of the fifteen paaesJ 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 Paoe 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 tliahliahted ana underlined) ~ 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: Grau & Associates Representative's NamefTitle: Antonio J. Grau Signature and Date: ~Jr rJ .~ " / July 10, 2010 END OF SECTION SECTION 1.5(C) TECHNICAL PROPOSAL ADDITIONAL ATTACHMENTS: . RESUMES o Antonio J. Grau, CPA o Antonio S. Grau, CPA o C. Michelle Blackstock, CPA o Racquel Mcintosh, CPA 'rr;~~~if~d ~~~:~~!:;, 18 SECTION 1.5(C) TECHNICAL PROPOSAL Racquel C Mcintosh, CPA - a-mail: rmcintosh@graucpa.com Position Education Professional History Clients Served Professional Education Professional Associations 'r'~~~if~d ~~~~~~~!:~ MANAGER Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts - Majors: Accounting and Finance; Florida Atlantic University, May 2003 . Manager at Grau & Associates since 2009 . Senior Auditor at Grau & Associates, 2007-2009 . Staff Auditor at Grau & Associates, 2006 - 2007 · Staff Auditor at Grau & Company 2005 - 2006 · Graduate Assistant at FAU Foundation, 2002- 2004 A partial list of clients served follows: . Various Special Districts · Brevard Workforce Development Board . Broward Education Foundation · Central Broward Water Control District . City of Cooper City · City of Pompano Beach (Joint Venture) · East Central Regional Wastewater Treatment Facility · Greater Boca Raton Beach and Park District · Key Largo Wastewater Treatment Plant · Pinetree Water Control District · Southwest Florida Workforce Development Board · Sun 'n Lake of Sebring Improvement District . Town of Hypoluxo · Town of Mangonia Park Educational courses taken during the last three years. Course Government Accounting and Auditing Accounting, Auditing and Other Total Hours Hours 60 98 .1.5.8 · Member, American Institute of Certified Public Accountants · Member, Florida Institute of Certified Public Accountants SECTION I.S(C) TECHNICAL PROPOSAL Racquel C Mcintosh, CPA - e-mail: rmcintosh@graucpa.com Position Education Professional History Clients Served Professional Education Professional Associations 'rr;~~~if~d ~~~~:~~~:~ MANAGER Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts - Majors: Accounting and Finance; Florida Atlantic University, May 2003 · Manager at Grau & Associates since 2009 . Senior Auditor at Grau & Associates, 2007-2009 · Staff Auditor at Grau & Associates, 2006 - 2007 · Staff Auditor at Grau & Company 2005 - 2006 · Graduate Assistant at FAU Foundation, 2002- 2004 A partial list of clients served follows: · Various Special Districts · Brevard Workforce Development Board · Broward Education Foundation · Central Broward Water Control District · City of Cooper City · City of Pompano Beach (Joint Venture) · East Central Regional Wastewater Treatment Facility · Greater Boca Raton Beach and Park District · Key Largo Wastewater Treatment Plant · Pinetree Water Control District · Southwest Florida Workforce Development Board · Sun 'n Lake of Sebring Improvement District · Town of Hypoluxo · Town of Mangonia Park Educational courses taken during the last three years. Course Government Accounting and Auditing Accounting, Auditing and Other Total Hours Hours 60 98 15.8 · Member, American Institute of Certified Public Accountants · Member, Florida Institute of Certified Public Accountants SECTION 1.5(C) TECHNICAL PROPOSAL Antonio S. Grau, CPA - e-mail: asgrau@graucpa.com Position CONCURRING REVIEW CONSULTANT Education Professional History Clients Served Professional Education Other Qualifications Professional Associations 'r'~~~if~J ~~~~~~~!:,~ Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994 and 1995. · CPA, in Florida since April 29, 1970, Certificate No. 2623 · Partner of Grau & Company, 1977-2004 · Financial officer of a public company, 1972 to 1976 · Auditor with an international accounting firm, 1966 to 1972 Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the concurring review and advises on all the governmental audits of the firm. **A partial list of clients served: · (> 300) Special Districts (over 25 years) · Atlanta Housing Authority · Broward County Housing Authority · City of Dania Beach · City of Lauderdale Lakes · City of Lauderhill · City of Lauderhill General Employees Pension · City of Miami Springs · City of Oakland Park · City of Sweetwater Pension · Downtown Development Authority of the City of Miami / Community Development Block Grants · Florida Community College at Jacksonville · Miami Beach Housing Authority · Palm Beach County Workforce Development District · South Florida Water Management District · Town of Hypoluxo · Town of Miami Lakes · Town of Southwest Ranches · Village of Biscayne Park · West Palm Beach Housing Authority Educational courses taken during the last three years. Course Hours Government Accounting and Auditing 87 Accounting, Auditing and Other ~ Total Hours .133 Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of Miami-Dade County School Board. · Member, American Institute of Certified Public Accountants · Member, Florida Institute of Certified Public Accountants · Past member, State and Local Government Committee, Florida · Institute of Certified Public Accountants (1996-1997) · Past member, Quality Review Acceptance Committee, Florida · Institute of Certified Public Accountants (1991 - 1993) · Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing SECTION 1.5(C) TECHNICAL PROPOSAL Antonio S. Grau, CPA - e-mail: asgrau@graucpa.com Position CONCURRING REVIEW CONSULTANT Education Professional History Clients Served Professional Education Other Qualifications Professional Associations 'Tr;C::~~if~J ~~~~:~~!:: Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement from the AICPA in Governmental and Not-For-Profit Accounting and Auditing, 1994 and 1995. · CPA, in Florida since April 29, 1970, Certificate No. 2623 · Partner of Grau & Company, 1977-2004 · Financial officer of a public company, 1972 to 1976 · Auditor with an international accounting firm, 1966 to 1972 Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the concurring review and advises on all the governmental audits of the firm. ** A partial list of clients served: · (> 300) Special Districts (over 25 years) · Atlanta Housing Authority · Broward County Housing Authority · City of Dania Beach · City of Lauderdale Lakes · City of Lauderhill · City of Lauderhill General Employees Pension · City of Miami Springs · City of Oakland Park · City of Sweetwater Pension · Downtown Development Authority of the City of Miami / Community Development Block Grants · Florida Community College at Jacksonville · Miami Beach Housing Authority · Palm Beach County Workforce Development District · South Florida Water Management District · Town of Hypoluxo · Town of Miami Lakes · Town of Southwest Ranches · Village of Biscayne Park · West Palm Beach Housing Authority Educational courses taken during the last three years. Course Hours Government Accounting and Auditing 87 Accounting, Auditing and Other .AQ Total Hours .1.33 Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of Miami-Dade County School Board. · Member, American Institute of Certified Public Accountants · Member, Florida Institute of Certified Public Accountants · Past member, State and Local Government Committee, Florida · Institute of Certified Public Accountants (1996-1997) · Past member, Quality Review Acceptance Committee, Florida · Institute of Certified Public Accountants (1991 - 1993) · Past member of BKR International Committee on Government and Non-Profit Accounting and Auditing