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Home My WebLink AboutGRG, P.A. I I I I I I I I I I I I I I II II II I :1 !I I G~2 o Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants Mark R. Gerstle, C.P.A. Robert N. Rosen, C.P.A. Brian K. Goldenberg, Partner PROPOSAL FOR PROVIDING PROFESSIONAL AUDITING SERVICES CITY OF SUNNY ISLES BEACH, FLORIDA City Clerk's Office 18070 Collins Avenue Sunny Isles Beach, FL 33160 July 13, 2010 RFP NO.1 0-06-01 RECEIVE JUl t 2~010 L MJb \ ~l\ II CIty ol SUM)' I BtId1 Office ollhe Cl Clerk Contractor: Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants 2630 N.E. 203rd Street, Suite 104 Aventura, FL 33180 Contract Representative: Ronald Nadler, Managing Director Management Advisory Services Phone: 305-937-0116 E-Mail: rnadler~qerstlerosen.com Engagement Partner: Mark Gerstle, CPA, Partner Phone: 305-937-0116 E-Mail: mqerstle~qerstlerosen.com 2630 CENTRE 2630 N.E. 203rd Street Suite 104 Aventura, Florida 33180 Phone: 305-937-0116 Fax: 305-937-0128 Fax: 305-937-0337 THE PORTICOS 3835 N.W. Boca Raton Blvd. Suite 100 Boca Raton, Florida 33431 Phone: 561-447-4000 Fax: 561-447-4004 999 Vanderbilt Beach Road Suite 200 Naples, Florida 34 I 08 Phone: 239-262-1773 Fax: 239-263-0166 I I I I I I I I I I II .1 II I II II I. !. I. G~8 Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants Table of Contents A. Letter of Transmittal C. Proposal 1. General Requirements 1 2. Independence 1 3. Legal and License Matters 1 4. Firm Qualifications and Experience 2 5. Partner, Supervisory and Staff Qualifications and Experience 3 6. Prior Engagements with the City of Sunny Isles Beach 5 7. Government Audit Experience 5 8. Specific Audit Approach 6 a. Proposed Segmentation 6 b. Level of Staff and Number of Hours 7 c. Sample Size 7 d. Use of EDP Software 8 e. Analytical Procedures 8 f. Documentation of Internal Control 8 g. Laws and Regulation Test Work 8 h. Drawing Audit Samples 9 I. Certificate of Excellence in Financial Reporting 9 J. Management Letter 9 k. Quality Control Procedures 9 9. Potential Audit Problems 10 C. Price Proposal - Not-to-Exceed Dollar Cost Bid 11 Exhibit A - Non-Collusive Affidavit, Sworn Statement on Public Entity Crimes Exhibit B - Peer Review Report Exhibit C - State of Florida Professional Licenses I I I I I I I I I I i. I. 'I !. I I I I .1 I G~3 Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants Mark R. Gerstle, C.P.A. Robert N. Rosen, C.P.A. Brian K. Goldenberg, Partner Letter of Transmittal July 13, 2010 City of Sunny Isles Beach 18070 Collins Avenue, City Clerk Sunny Isles Beach, FL 33160 Re: Request for Proposals - RFP NO.1 0-06-01 Professional Auditing Services Gerstle, Rosen & Goldenberg, P.A., Certified Public Accountants (GRG), in response to your above referenced solicitation issued on June 10, 2010, thank you for this opportunity to present our proposal to provide professional auditing services to the City of Sunny Isles Beach, FL (City) for three years with the initial fiscal year ending September 30, 2010, with two one-year options. GRG fully understands the work to be performed, and is firmly committed to perform the audit engagement within the time period specified. GRG believes that it is imminently qualified to perform the audit services for the City because of the extensive training and experience of its professional staff in providing governmental auditing, accounting and management services. The firm is embarking on the expansion of its auditing practice by creating a new management advisory services (MAS) department, and therefore, GRG, as a firm, has limited relevant government project experience. Many professional staff members of GRG, however, possess in- depth, hands-on, experience in auditing Federal, state and local governments that has enabled them to have a comprehensive understanding of GAO Government Auditing Standards, the goals and objectives of governments and their desire to operate in an efficient, effective and economical manner. These experiences have been attained by either direct employment with, or by providing independent CPA firm services to, government agencies. The audit team will be led by Mark Gerstle, CPA, name partner of GRG, assisted by a team of auditors with experience in auditing local governments such as Boca Raton, Miami Beach, Homestead and Hypoluxo. In addition, the firm will assign a Certified Fraud Examiner to participate in the examination of the internal controls of the accounting and reporting systems and conduct such tests that may be warranted. On May 18, 2010, the Federal government awarded GRG a multi-year, multi-million dollar contract to provide (a) financial audits, (b) performance audits, (c) complementary audit services, and (d) accounting services to all Federal government departments and agencies as well as state and local governments including OMB audit programs including single-audits. 2630 CENTRE 2630 N.E. 203rd Street Suite 104 Aventura, Florida 33180 Phone: 305-937-0116 Fax: 305-937-0128 Fax: 305-937-0337 THE PORTICOS 3835 N.W. Boca Raton Blvd. Suite 100 Boca Raton, Florida 33431 Phone: 561-447-4000 Fax: 561-447-4004 999 Vanderbilt Beach Road Suite 200 Naples, Florida 34108 Phone: 239-262-1773 Fax: 239-263-0166 'I !I !I I ,I I 'I II I. I. I. II I I II :1 II !. I. I I. I G~~ Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants GRG is pleased to have the opportunity to present this proposal to the City and would look forward to working with the community to achieve its goals and objectives. Should you need more information, please do not hesitate to contact me at my email address at: rnadler@qerstlerosen.com or telephone 305-937-0116. 1'::;:~~ Ronald Nadler, Managing Director Management Advisory Services ~ I I I II I II 'I II II 'I II ,I !I !. II II ,I :1 !I I II I G~~ Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants Proposal I. General Requirements Gerstle, Rosen & Goldenberg, P.A., Certified Public Accountants (GRG), located in Aventura, FL, in response to your solicitation RFP NO.1 0-06-01 issued on June 10, 2010, thank you for this opportunity to present our proposal to provide professional auditing services to the City of Sunny Isles Beach, FL (City) for three years with the initial fiscal year ending September 30, 2010, with two one-year options. GRG fully understands the work to be performed, and is firmly committed to perform the audit engagement within the time period specified. GRG believes that it is imminently qualified to perform the audit services for the City because of the extensive training and experience of its professional staff in providing governmental auditing, accounting and management services. The firm is embarking on the expansion of its auditing practice by creating a new management advisory services (MAS) department, and therefore, GRG, as a firm, has limited relevant government project experience. Many professional staff members of GRG, however, possess in- depth, hands-on, experience in auditing Federal, state and local governments that has enabled them to have a comprehensive understanding of GAO Government Auditing Standards, the goals and objectives of governments and their desire to operate in an efficient, effective and economical manner. These experiences have been attained by either direct employment with, or by providing independent CPA firm services to, government agencies. The audit team will be led by Mark Gerstle, CPA, name partner of GRG, assisted by a team of auditors with experience in auditing local governments such as Boca Raton, Miami Beach, Homestead and Hypoluxo. In addition, the firm will assign a Certified Fraud Examiner to participate in the examination of the internal controls of the accounting and reporting systems and conduct such tests that may be warranted. 2. Independence GRG declares that the firm is independent of the City as defined by generally accepted government auditing standards and the U.S. Government Accountability Office's Government Auditinq Standards (Yellow Book). In addition, the firm is independent of all of the component units of the City as defined by those same standards. GRG has never had any professional relationships involving the City or any of its component units, therefore, there are no conflicts of interest relative to performing the proposed audit. GRG agrees to give the City written notice of any other professional relationships with the City entered into during the period of the proposed agreement. 3. Legal and License Matters This is to affirm that the firm and assigned key professional staff are properly licensed to practice in the State of Florida. In addition, this is to certify that GRG is a legal and I I I I I I I I I I I I II 'I II I I I I I G~~ Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants licensed entity in the State of Florida, properly licensed to practice in Florida, and has been in practice as a Certified Public Accounting firm in Florida since 1985. 4. Firm Qualifications and Experience Founded in 1985, GRG, Certified Public Accountants (CPAs), a local CPA firm, has grown into one of South Florida's "largest auditing firms". In the December 2009 issue of the South Florida Business Journal, GRG was selected and awarded a plaque for excellence as one of the largest accounting firms in South Florida. Our professional staff of 65 CPAs, accountants, and administrative staff are located in our primary offices in Aventura and Boca Raton with ancillary offices in Orlando and Naples, FL. The audit team assigned to the audit of the City will be from GRG's Aventura, FL office. The professional staff possesses in-depth experience in public as well as governmental accounting. Many of the staff members have worked for the firm in excess of ten years, with several for twenty years. The firm recently received an "unmodified" Peer Review report indicating that the firm's system of quality control meets the requirements of the quality control standards for an accounting and auditing practice. The Peer Review did not include a review of any specific government engagements. Full time equivalent staff: From From all Aventura offices office combined Audit 20 38 Tax 7 10 Consultinq 3 6 Reviewers 2 4 Administrative 3 7 Total 35 65 GRG has provided accounting, auditing, tax and consulting services to its clients in many different industries including construction of apartment buildings, office buildings, hotels, malls, and to property management companies. As an example, GRG is providing auditing and assurance services for the construction of a $3 billion hotel project for a client of 20 years. In addition, GRG audits several hundred homeowner and condominium associations and has long been recognized by its peers as an industry leader in its field. On May 18, 2010, the Federal government awarded GRG a multi-year, multi-million dollar contract to provide (a) financial audits, (b) performance audits, (c) complementary audit services, and (d) accounting services to all Federal government departments and agencies as well as state and local governments, and various OMB audit programs including single-audit programs. 2 - I I I I I I I I I I I II I 'I II II !I ~I I I I G~~ Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants The firm manages its practice and personnel through its detailed advanced personnel and planning system. All professional staffs' hours are accounted for, including applied and unapplied time, and charged against the budgeted tasks at standard and actual billing rates, and comparisons of budgeted time and actual time are measured to control the progress and ensure timely completion of the deliverables for the engagement to our clients. Assignments of staffs are projected as engagements are planned and processed. Through proper control and reporting, staffing adjustments are identified well in advance and reassignments of staff may occur to ensure proper staffing of the engagement. Should an unexpected staffing variance occur, GRG's management can adjust the variance through the use of its broad spectrum of staff or the use of CPAs who have in the past provided their services to the firm whose competency has been approved by the firm. This is to affirm that no members of GRG or its employees have been suspended or debarred from performing government audits or other government activity. GRG has not had any Federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm certifies that there is no disciplinary action to be taken or pending against the firm during the past three (3) years with state regulatory bodies or professional organizations. Also, there is no on-going litigation or regulatory investigation in which any partner or staff may have been involved. GRG has not had any Federal or state desk reviews or field reviews of its audits during the past three (3) years. A copy of the firm's most current Peer Review is included with this proposal. 5. Partner, Supervisory and Staff Qualifications and Experience The engagement partner for this audit will be Mark Gerstle, Certified Public Accountant and name partner of GRG. Mr. Gerstle is certified in the state of Florida, a member of both the AICPA and the Florida Institute of Certified Public Accountants (FICPA), a member of the FICPA's State and Local Government Section, and a practicing CPA with over 26 years experience. Ronald Nadler, the managing director of GRG's management advisory services practice, has over 30 years experience in governmental auditing and accounting, financial and program auditing, and management consulting in senior-level management positions with the U.S. Government Accountabilitv Office (GAO) and subsequently with two internationally known CPA firms who have an extensive record of conducting audit and advisory services to Federal, state and local governments. In addition, Mr. Nadler has served as a technical advisor to several U.S. Congressional committees including the Senate Committee on Banking and Currency. At the local government level, Mr. Nadler directed numerous annual audits of cities and municipalities, and provided advisory services, for economic feasibility studies, for municipal bond programs and construction projects, and assisted in the development of the annual budgets and tax planning activities for such local communities as the City of Rockville, Marvland, a Washington, D.C. suburb city with a population of over 57,000 residents. During his tenure at the GAO, Mr. Nadler was awarded two (2) Federal Government Meritorious Service Awards. In addition to the above professionals, listed below are the proposed GRG senior team members who all CPAs have completed their annual CPE requirements: " j - I I I I I I I I I I I I I I I I I I I Gn ~ Gerstle, Rosen & Goldenberg, P.A. ~ ""\.J Certified Public Accountants R. Seiwell, Jr., CPA: Over 15 years audit experience of non-profit entities and government agencies including audit of the City of Hypoluxo. FL R. Attias, CPA: Over 5 years audit experience of government agencies including City of Boca Raton, FL and the Palm Beach County School District S. Strom, CPA and Certified Fraud Examiner: Over 17 years managerial accounting and audit experience including engagements as a forensic examiner performing examinations of internal control systems and financial books and records C. Delancy (Auditor): Over 6 years audit experience in Single Audits (OMB Circular A 133 - Compliance Requirements) of such government entities as the City of Miami Beach, FL and the Jackson Memorial Hospital, and audits of non-profits (OMB A 110 - Uniform Administrative requirements for Grants and Agreements) GRG understands that key personnel must be approved by the City prior to assignment to this engagement. While the firm is not able at this time to identify members at all staffing levels of the audit team to be assigned to this engagement, the audit team will be assigned to the audit only with the City's prior approval. The descriptions of qualifications, experience and education level for each professional classification are as follows: Partner/Principal - A partner is a Certified Public Accountant, licensed by the appropriate licensing authority, in good standing with the AICPA and applicable state boards. Partners as well as principals have an equity interest in the firm and both meet the minimum education requirements of a bachelor's degree in accounting or business administration and minimum work experience of over ten years audit and/or accounting experience. The partner's/principal's responsibilities include final authority in conducting the audit or accounting engagement, full responsibility for work performed, including overall engagement management, interface with the client, quality control, and final review of the deliverables required for the engagement. Manaqer - This individual is typically a Certified Public Accountant, licensed by the appropriate licensing authority, in good standing with the AICPA and applicable state boards or has fulfilled the CPA educational requirements in the state in which he or she is employed and may sit for the CPA examination. The minimum education requirement includes a bachelor's degree in accounting or business administration and minimum work experience of at least five to ten years audit and/or accounting experience. The manager's responsibilities include reviewing working papers, financial statements and reports, conducting discussions with clients about the results of the work performed, directing the assigned staff to the engagement, reviewing and approving work plans and programs, resolving accounting, auditing and reporting problems as they arise, and ensuring that assignments are performed within budget and delivery commitments as well as in accordance with generally accepted (governmental) accounting and auditing standards and quality assurance. Supervisor - This individual typically has a bachelor's degree in accounting or business administration, and must have a minimum requirement of three to five years experience 4 - I I I I I I I I I I I I I I I I I I I r n ~ Gerstle, Rosen & Goldenberg, P.A. \::;; ""\"J Certified Public Accountants in accounting and auditing. The incumbent may be a Certified Public Accountant, licensed by the appropriate licensing authority, in good standing with the AICPA and applicable state boards or has fulfilled the CPA educational requirements in the state in which he or she is employed and may sit for the CPA examination. The supervisor's responsibilities include performing, directing, instructing and reviewing the work of senior and staff auditors, and making decisions and revisions on routine accounting, auditing and reporting matters. Senior - This individual typically has a bachelor's degree in accounting or business administration, and must have a minimum requirement of two to four years experience in auditing and accounting. The senior may be a Certified Public Accountant, licensed by the appropriate licensing authority, in good standing with the AICPA and applicable state boards or is fulfilling the CPA educational requirements in the state in which he or she is employed and may sit for the CPA exam. The senior's responsibilities include independently performing the majority of the work in an engagement and assisting in and/or reviewing the work of junior staff members. The senior auditor makes decisions on routine accounting, auditing, and reporting matters with the assistance and guidance of the supervisor, manager and partner/principal. Staff - This individual has a bachelor's degree in accounting or business administration, and is usually a professional with two years or less experience. The staff accountant usually has fulfilled the CPA educational requirements in the state and is preparing for or may sit for the CPA examination. The staff accountant performs a variety of professional accounting functions. The responsibilities of the junior accountant/auditor include specific tasks assigned by, and supervised by, a more senior team member. All activities of the junior are supervised by senior staff members. Quality Assurance Reviewer - This individual has at least a bachelor's degree in accounting or business administration, with at least 10 to15 years of accounting and auditing experience. The reviewer is a Certified Public Accountant, licensed by the appropriate licensing authority, in good standing with the AICPA and applicable state boards. The quality assurance reviewer's responsibilities include review of the work and reports of all accounting and auditing engagements, for compliance with the firm's standards as well as FASB and the U. S. Government Accountability Office's generally accepted government auditing and accounting standards, where applicable. Administrative Support - The administrators provide support to the engagement team by utilizing office systems, processes, and procedures to complete various administrative tasks, including photocopying, word processing and other office related tasks. 6. Prior Engagements with the City of Sunny Isles Beach GRG has not had any engagements within the last five years with the City. 7. Similar Engagements with Other Government Entities The management team listed above in paragraph 5 demonstrates the depth of knowledge that these professional personnel possess. New additions to, and current members of the professional staff of GRG, have years of hands-on experience in working with Federal, state and local governments that has enabled them to have a comprehensive understanding of the goals and objectives of governments and its desire 5 - II II il I, I .1 I, 'I I I I I I I :1 I, 'I I 'I II Gn ~ Gerstle, Rosen & Goldenberg, P.A. ; ""-\.J Certified Public Accountants to operate in an efficient, effective and economical manner. These experiences have been attained by either direct employment with government agencies or by providing independent CPA firm services in the areas of auditing and accounting, complementary financial management, and budgeting services to various government agencies and to various state and local governments and agencies including school districts, municipalities, hospitals, and not-for-profit entities receiving Federal aid. While these services, for the most part, were rendered by individuals of GRG prior to their employment with the firm, over the past 5 years, GRG has significantly increased it's representation of not-for-profit entities. As stated earlier, on May 18, 2010, the Federal government awarded GRG a multi-year, multi-million dollar contract to provide (a) financial audits, (b) performance audits, (c) complementary audit services, and (d) accounting services to ~ Federal government departments and agencies as well as state and local governments, and various OMB audit programs including single-audit programs. Among the criteria used in the Federal government's selecting GRG were GRG's: . plans for conducting audit and financial management services, . reputation for professionalism, quality control and client satisfaction, and . relevant government and project experience as well as the government auditing and accounting experience of its professional staff. 8. Specific Audit Approach a. Proposed Segmentation of the engagement GRG's audit methodology and approach for performing audits is consistent with those required in the GAO Financial Audit Manual, the GAO "Yellow Book", and such other laws and statutes that may be applicable to the municipality being audited. GRG's comprehensive plan consists of four phases: 1. Planning phase, 2. Internal Control phase, 3. Testing phase, and 4. Reporting phase. These steps may be used in whole or in part depending on the type of engagement that is being performed. At all times, GRG'S overall obiective is to provide assurance to our clients that the audits are performed in accordance with applicable qovernmental and professional standards. PHASE 1 - After the award of the service to be provided by GRG, an initial meeting will be held with client members responsible for areas to be audited or reviewed to confirm an understanding of the scope of the review, time-lines, tasks to be delivered, client contacts and introduction of team members. Also, the team will identify significant provisions of applicable laws and regulations, budget restrictions, and risk factors. From the information obtained at this entrance meeting, an engagement plan, including audit or review steps, is developed for conducting the engagement. PHASE 2 - In this phase, in order to understand the information systems, internal control is documented and reviewed considering agency objectives, procedures and systems. In 6 I I II II II I I I I I II I !I II I I II ,I II r n ~ Gerstle, Rosen & Goldenberg, P.A. \..:::;; ~'-J Certified Public Accountants addition, agency reports, legal structure and governance of the agency, interviews of appropriate agency personnel and any other data pertinent to the engagement are considered. Based on the data collected, analyzed and the results thereof, the engagement plan may be amended to reflect areas that need further review or less review. PHASE 3 - GRG will design and perform tasks based on our work statement and our amended engagement plan. Our procedures include testing financial, compliance, and/or operational performance data as well as sampling and testing for use of proper procedures of a representative group of transactions. These tests will enable GRG to have assurances that proper procedures and systems of internal control and compliance are in place. PHASE 4 - From the data and other pertinent information collected and developed during the above audit steps and procedures, the GRG team will perform an overall analysis of the agency's procedures, reassess materiality and risk, determine conformity with "generally accepted government accounting principles", compliance with the GAO/PCIE Financial Audit Manual, GAO Government Auditing Standards (the Yellow Book), OMB Circular A-133, and all other applicable auditing standards, and will prepare a draft report, supported by documentation, for timely submission and presentation to the agency for review and comments. Based on the agency's comments, and consideration of these comments by GRG, the final report will be prepared and submitted to the city in accordance with the city's requirements. As part of this engagement, GRG will assign, as a team member, a CPA who is also a Certified Fraud Examiner, to perform audit procedures, reviews and tests to evaluate the City's internal control system, accounting procedures and compliance with applicable operating statues and laws. b. Level of Staff and Hours Assigned for Each Segment Level of staff to be assigned and estimated number of hours to be assigned to each proposed segment is as follows: Partner Manaqer Supervisor Senior Staff Total Phase 1 4 4 2 2 0 12 Phase 2 4 4 2 10 8 28 Phase 3 2 8 19 83 39 151 Phase 4 11- 10 j2 16 8 58 Total 22 26 35 111 55 249 c. Sample Size GRG will utilize sampling programs and procedures that are consistent with pronouncements of the AICPA, GAO and other related professional regulatory agencies. These programs provide pronouncements regarding techniques, sizes and methodology of various statistical sampling programs. 7 I I I I I [I I I II ,I I .1 I, 'I !, I II II II G~8 Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants d. Extent of Use of EDP Software The information systems (IS) operating environment of the City's financial management programs and use of EDP software influences the approach and extent of the planning of the various auditing procedures. To that extent, GRG can potentially use any of the following computer assisted audit techniques during this engagement: . Audit software such as ACL (Audit Command Language), . Audit scripts, . Automated tools such as commands, utilities, queries, report writers, and . Integrated test facilities and test data. e. Analytical Procedures Analytical procedures are defined in the AICPA's Statement of Auditing Standards No. 56, Analytical Procedures as methods to assist in audit planning, testing and overall review of the four phases of an audit. The analysis typically enables the auditor to perform substantive tests that provide sound audit evidence that assists the auditor in better understanding a client's business and should result in a more efficient and effective means of testing an account balance. Analytical procedures may be used in: . Audit planning - to understand financial activity during the audit period, . Substantive testing - tests of account transactions and balances, and . Conclusive review - evaluate conclusions and final financial statements. f. Internal Control Structure Approach Internal control is a process designed to provide reasonable assurance regarding the achievement of objectives in (1) effectiveness and efficiency of operations, (2) reliability of financial reporting, and (3) compliance with applicable laws and regulations. Internal control ensures the reliability of financial reporting, i.e. all transactions are recorded and that all recorded transactions are real, properly valued, recorded on a timely basis, properly classified, and correctly summarized and posted. In order to understand the IS, internal control is documented and reviewed considering the City's objectives, procedures and systems. In addition, report, legal structure and governance of the City, interviews of appropriate City personnel and any other data pertinent to the audit are considered. g. Laws and Regulations Approach The auditor must consider applicable laws, statutes, regulations and other compliance factors that control the City's financial management program. In developing the overall audit program, the auditor must consider restrictions or limitations imposed on the City to 8 . I I I I I :1 I, I I II I II I II I. II 'I I. I r n ~ Gerstle, Rosen & Goldenberg, P.A. \.:::;. "'\.\"J Certified Public Accountants assist in determining that the financial statements are free of material errors or violations of compliances imposed on the City. The auditor will obtain the data from various sources including entrance conferences with City officials and management; reviews of contracts, awards, grants and ordinances; and other available data. h. Drawing Audit Samples For Tests of Compliance The extent of compliance testing is dependent, to a large extent, on the City's controls over compliance that include policies and procedures that the City has implemented to provide reasonable assurance that program implementation is in accordance with laws, regulations, and provisions of contracts or grant agreements. The approach in drawing audit samples for purposes of tests of compliance will be based on the results of GRG's analytical procedures, evaluation of internal control and assessment results. Based on GRG's review of the City's systems of internal control, the extent of compliance testing will be developed in accordance with the above factors and GAGAS guidelines. i. GFOA Requirements for Certificate of Excellence in Financial Reporting GRG understands the importance to the City for recognition by the Government Finance Officers Association (GFOA) in receiving the Certificate of Achievement for Excellence in Financial Reporting award for preparing comprehensive annual financial reports (CAFRs). In this regard, GRG will use its expertise to participate with the City in developing and preparing its CAFR submission in accordance with GASB pronouncements and the GFOA checklist. j. Management Letter GRG develops its management letters by discussing each comment with responsible members of management before developing its management letter. Since the auditor is independent and not involved with the client management on a daily basis to fully understand management priorities, political conditions or technical aspects of the City's operations, interaction with the City's management is most necessary to determine the significance or impact of the auditor's comments. GRG believes that politically insensitive advisory comments in a management letter can sour the client/auditor relationship. The firm recognizes that both the client and the auditor sacrifice a fair hearing and even lose the client's goodwill by ignoring the political context of the auditor's recommendations. The AICPA ethics standards preclude the dissemination of clients' management letters to third parties. Discussed above, is GRG's approach toward the preparation of management letters and the consideration given to the client's comments, thereon. k. Quality Control Procedures and Review GRG believes that their internal review and control procedures are paramount for achieving high quality control standards for the success of an engagement to its clients as well as to the firm. Through appropriate monitoring of the engagement, proper engagement staffing, and continuous staff training, the firm has the capacity to deliver high quality, accurate and timely reports to its clients. In order for our professional staff 9 I I I I I I I I I I I II I, I II II II I II II Gn"::. Gerstle, Rosen & Goldenberg, P.A. ~ ,,'-=' Certified Public Accountants to perform at its highest level of professional standards, the firm has established in- house staff training programs, internal quality control audits, bi-monthly staff meetings to review and provide updates of accounting and auditing standards, as well as independent CPA professional peer reviews. All engagements are subject to an internal three-tier review process. The first level review is between the audit manager and each member of his staff to determine the accuracy, completeness, and supporting documentation of each members work, findings, and conclusions. The second level review is conducted by an independent CPA reviewer to examine the results of the first level review, and to review the workpapers and supporting documentation for completeness and compliance to firm, industry, governmental and professional standards. The final review, third level, is conducted by the partner-in-charge of the engagement to determine that the product has been prepared and reviewed, in accordance with engagement requirements, firm policies, and professional standards. 9. Identification of Anticipated Potential Problems GRG does not expect any potential problems, however, if a situation arises that needs attention, the firm is confident that a satisfactory solution can be attained. ]0 - I n . G~~ Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants I I I I II II II II II I. I II II I II I II 'I I 'I II Not-to-Exceed Dollar Cost Bid C.a Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants 2630 N.E. 203rd Street, Suite 104 Aventura, FL 33180 C.b Services, RFP NO.1 0-06-01, for the City of Sunny to represent the firm, empowered to submit the bi contract with the City of Sunny Isles Beach. C.c The Total All-Inclusive Not-to-Exceed Price including out-of-pocket expenses of $2,000 is as follows: Audit year ending September 30, 2010 $43,450 Audit year ending September 30, 2011 44,694 Audit year ending September 30, 2012 45,975 Note: Hourly rates are increased 3% per year I ] "- I I I I I I I I II II II II II II I II II II II II G~~ Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants PART 1 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE SEPTEMBER 30, 2010 - 2012 FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDIT SERVICES I I I PROPOSED I I HOURS HOURLY RATES PROPOSED TOTAL Partners 1-t.- -$ 30V 11> {oJ reDO , Managers -2-G L.-O D 5; '1- 00 Supervisor-y-Stafi 35' l1S w, l ~S- I Staff 55 IL---~ [PJ81S' .--5eV lOR. III ISO l Cp I [Q 5D Other (specify) Subtotal "Z-Lt9 4 { 1450 Other Expenses (specif r): f) GCt-- 0+- - Thc--~ et- --z, () OV Total All-Inclusive Price for Audit Services Year 1 4-3 4-50 Year 2 4-tt, LoCf 4- *' Year 3 4-51 qvrs ~ I Grand Total Price for Audit Services (3 Years) $ ) 34) I ( ~ ~ +-k Uf'Y ra.-tes ~r YBL~ '1-al!l~ 3 \ VJc.f'-eaSe. b~~D( Grand Total Price for Audit Services (3 Years) Written I 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. - I I I I I I II II II 'I !I I II I II 'I II II II I 'I I 'I I G~~ Gerstle, Rosen & Goldenberg, P.A. Certified Public Accountants 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 S-e-e- \ \ Total Price Florida Sin le Audit Federal Sin Ie Audit EDP Auditin Services TOTAL $ F~5 ~ -b;<t>~NSE:S I r-JCktbe;p / IV P4R.T \' 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. I I I I !I II I II II II I~ il 11 I II I 'I .1 II !I II I NON-COLLUSION AFFIDA VIT 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 is authorized to make this Affidavit on behalf of, G ev"sfle I RtlS€t'\ -Et 401~ ~-e.(9 I {7, A- (Name of Corporation, Partnership, Individual, etc.), a I corporation duly organize1 ^ a_nd existing under the laws of the State of -F frO~1 bfl. of which he is IV \.a lI\.CL~; V1~ b,. Y'ec--Wr- (Sole Owner, Partner, President, etc.) 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. -po N A-L--b N ~D Lt:" l~ AFFIANT'S NAME AA J4- tJ A-6 I tJ b-- J) ( R e-crv ~ . AFFIANT'S TITLE I 'I I II 'I I II I I I II 'I I II II I II I II II ,I I ,I I Th foregoing A\fiJli1~t was acknowledged before me th~j~ day of J~~;b 20t@. by ZJ. UJ /V/}'uJ..E!<.. , as /fhh W'6./J)1€ fl ~ of ~ E. 'eJ ~ lorida corporation, on behalf of said corporation and limited partnershIp. He/She personally appeared before me and is personally known to me. { NOTaRIAL SEAL} NOmry~~" Print Name: 1..9:Yf() Nomry Publk, State of FlU?) ~ My CommIssIOn ExpIres: q 12{) I; "p"~.Y.~~8,-~ RICHARD I. SCHUL1Z .. . MY COMMISSION # DD 970278 ,.. -I< EXPIRES: May 8, 2014 ~... o~<>" Bonded Thru Budqel Notary Se!\ires '<'OFf\; . - II I ~ !I II I I I II I I I II 'I II I ,I I II I II I I ,I II II I 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 sU~lljlittyq. L1 r- (i)T'\ D,1 to C--IT'-? OF 5'u.)\JNr L~lA?~ Befk:;lf, I-l-Vof<-( 1'1 by R D N A-kb N lA--b ~~l( / for G, E"~\ L.-t, 'R~N f q 0 ~Dr;-rJ (3 e-RG-, P A-, I I whose business ad~~ess is C--r-i'\. , r7I JL ~ 30 N.""5 I 1...-03 ~ \ 1~t6T, .5 \) 11~ ~ A ~ 8l'JllXRJ\ F L- ~ 7S1 &7/ / and (if applicable) its Federal Employer Identification Number (FEIN) fp50b1S4--3+ (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. 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 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 of the 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(1)(b), Florida Statutes means a finding of guilt or a conviction of a public entity crime, with or without an adjudication of guilt, in any federal or state 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. 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 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. I I II II I 'I I 'I I I I I II .1 II I II II II II II I I I 'I !I I 5. I 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 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 ofthe 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 ofa 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 UNDERST AND THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO NTERING INTO A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT P 0 IDED IN SECTION 287.017, FLORIDA STATUTES FOR THE CATEGORY TWO OF CHA~IN THE INFORMATION CONTAINED IN THIS FORM. d M~ RDNA-vO JADLtQ. SIGNATURE OF AFFIANT (Prin~e~ or Typed ~epal Name of Affiant) f') MA-N A-f9.. [ fV ~ 1) l ~C)"- II I 'I I II II II II II II II I .1 I II , I I II II II II 'I II I STATE OF FLORIDA ) )ss. COUNTY OF MIAMI-DADE) The foregoing Fo was acknowledged hefore me this I )..~ d~YII o};}:a, 2~ by 'A/kW M",ae , asftwif?jjj~vIRE ~ of ~LE Y 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~ytfB Print Name . S'cI/t)L.72. Notary Public, Stale OfFIO~ ~ ,/ My Commission Expires: < ')tJ!r / ~.'j""~Y.~~lI(0 RiCHARD I. SCHULTZ .. . MY COMMISSION # DD 970278 ... ... EXPIRES: May 8, 2014 ~1tOff\.dl-~" Booded Thru Budget Notary Sef'lices I I ~ -- ~ ---- -- I CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS I 1560 ORANGE AVENUE. SUITE 600. WINTER PARK. Fl.ORIOA (407) 998-9000 I FAX (407) 998-9010 WWW.BKHMCPA.COM 32789 I August 23, 2007 I To the Shareholders Gerstle, Rosen & Goldenberg, P. A. I I We have reviewed the system of quality control for the accounting -and auditing practice of Gerstle, R.9sen & Goldenberg, P. A. (the firm) in effect for the year ended March 31, 2007. A -system of quality control en~mpasses the finn'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 CP As (AICP A)_ 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. I I Our review was conducted in accordance with standards established by the- Peer Review Board of the AICP A. During om 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 om 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. II I .1 I II II I. I 'I 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 finn'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. Om 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 om opinion, the system of quality control for the accounting and auditing practice of Gerstle, Rosen & Goldenberg, P. A. in effect for the year ended March 31, :Z007, has been designed to meet the requirements of the quality control standards for an accounting and auditing practice established by the AICP A and was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards. As is customary in a system review, we have issued a letter under this date that sets forth comments that were not considered. to be of sufficient significance to affect the opinion expressed in this report. II I ()KflI{ J?~ BIZR IHTfllllK"TIOM"d. I DBPR - GERSTLE, MARK RICHARD; Doing Business As: GERSTLE & ROSEN, Cert... Page I of 1 " . 5:58:26 PM 7/11/2010 I I I I I I I I Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: County: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: ., . I Special Qualifications n I GERSTLE, MARK RICHARD (Primary Name) GERSTLE & ROSEN (DBA Name) GERSTLE ROSEN AND GOLDENBERG 2630 CENTRE 2630 NE 203RD STREET SUITE #104 AVENTURA Florida 33180 DADE GERSTLE ROSEN AND GOLDENBERG 2630 CENTRE 2630 NE 203RD STREET SUITE 3104 AVENTURA FL 33180 DADE Certified Public Accountant CPA AC0012659 Current,Active 07/08/1983 12/31/2011 Qualification Effective View Related License Information View License Complaint I I I I I I I Terrns of Use I Privacy Statement https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=4B6E04176AF75C3972C... 7111/2010 ., . DBPR - A TTIAS, REVET AL A, Certified Public Accountant Page 1 of 1 " I . I I I I I I I I Licenscc Dctails Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications n . 5:55:14 PM 7/11/2010 ATTIAS, REVETAL A (Primary Name) (DBA Name) 10241 SW 143 STREET MIAMI Florida 33176 DADE Certified Public Accountant CPA AC39094 Current,Active 01/08/2007 12/31/2011 Qualification Effective " . View Related License Information View License Complaint ,.., . I I n ,I n . I I I I I TErns of Use I Privacy Statement I https:llwww.mytloridalicense.com/LicenseDetail.asp?SID=&id= I 62A34C48EAFB 751628... 7/11/2010 I I I I DBPR - SEIWELL, ROBERT C JR, Certified Public Accountant Page 1 of 1 Liccnscc Dctails Licensee Information Name: Main Address: n . County: " . '1 . License Mailing: LicenseLocation: County: I I License Information License Type: Rank: License Number: Status: Licensure Date: Expires: " . ,., . 1(1 '. I II I II I ~I !I I. I 'I I 'I I Special Qualifications 5:56:37 PM 7/1112010 SEIWELL, ROBERT C JR (Primary Name) (DBA Name) 5100 LAS VERDES CIRCLE, #313 DELRA Y BEACH Florida 33484 PALM BEACH 386 SW 5 WAY BOCA RATON FL 33432-4732 PALM BEACH Certified Public Accountant CPA AC0019265 Current,Active 12/03/1987 12/31/2010 Qualification Effective View Related License Information View License Complaint ! Term"; of Use : I Privacy Sl.aternenl. https:llwww.myfloridalicense.com/LicenseDetail.asp?SID=&id=06728723AC3F3 8D70E4... 7 111/2010 i DBPR - STROM, STEVEN WAYNE, Certified Public Accountant Page I of 1 1 . I I I I I I I I I II I,., ,- 'I I II II I ,I 'I I 'I II I Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensu re Date: Expires: Special Qualifications 5:50:32 PM 7/11/2010 STROM, STEVEN WAYNE (Primary Name) (DBA Name) 8682 VIA ANCHO BOCA RATON Florida 33433 PALM BEACH Certified Public Accountant CPA AC42457 Cu rrent,Active 05/11/2010 12/31/2010 Qualification Effective View Related License Information View License Complaint I Tc,"ms of Use i Privacy Statement https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=074883E44EC028840257... 7111/20 1 0 I DBPR - WALSH, THOMAS FLEMING III, Certified Public Accountant Page 1 of I 1 . I I I I I Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: County: 1 . License Information License Type: Rank: License Number: Status: Licensure Date: Expires: I '1 . 1 . Special Qualifications 6:00:09 PM 7/11/2010 WALSH, THOMAS FLEMING III (Primary Name) (DBA Name) 5440 OAKWOOD ROAD PLANTATION Florida 33317 BROWARD 5440 OAKWOOD ROAD PLANTATION FL 33317 BROWARD Certified Public Accountant CPA AC0024390 Current,Active OS/28/1992 12/31/2010 Qualification Effective View Related License Information View License Complaint '1 .. I ., II II II II I ~I ~I I ! Terms or Use j I Privacy Statement j https://www.myfloridalicense.comlLicenseDetail.asp?SID=&id=9D3564AOE5D6F AA6D8... 7/11/20 I 0 I I I I I I I I I I II I I I '.., II II I I I I I I I I . I I I I www.sunbiz.org - Department of State Page 1 of2 Home Contact Us E-Filing Services Document Searches Forms Help Previous on List Next on List r~eturn To List Entity Name Search I Submit I Events Name History Detail by Entity Name Florida Profit Corporation GERSTLE, ROSEN & GOLDENBERG, P.A. Filing Information Document Number P96000055253 FEI/EIN Number 650675434 Date Filed 06/28/1996 State FL Status ACTIVE Last Event NAME CHANGE AMENDMENT Event Date Filed 01/11/2006 Event Effective Date NONE Principal Address 3835 N W BOCA RATON BLVD SUITE 100 BOCA RATON FL 33431 Changed 04/24/2007 Mailing Address 3835 N W BOCA RATON BLVD SUITE 100 BOCA RATON FL 33431 Changed 04/24/2007 Registered Agent Name & Address GERSTLE, MARK R 3835 N W BOCA RATON BLVD SUITE 100 BOCA RATON FL33431 Address Changed: 04/24/2007 Officer/Director Detail Name & Address TitleD ROSEN, ROBERT N 3835 N WBOCA RATON BLVD BOCA RATON FL33180 US Title D GERSTLE, MARK R 3835 N WBOCA RATON BLVD http://www.sunbiz.org/scripts/cordet.exe?action=DETFIL&inCL doc _ number=P960000552... 7/11/2010 I I I I I I I I I I I ,., I I 'I I .., . I ...., II I I I I I I I I I , www.sunbiz.org - Department of State Page 2 of2 BOCA RATON FL 33431 Title D GOLDENBERG, BRIAN 3835 N W BOCA RATON BLVD BOCA RATON FL33431 Annual Reports Report Year Filed Date 2008 04/15/2008 2009 04/22/2009 2010 04/09/2010 Document Images 04/09/2010 -.. ANNUAL F~EPORT 04/22/2009 -- ANNUAL REPORT 04/15/2008 -- ANNUAL F\EPORT 04/24/2007 -- ANNUAL REPORT 04/26/2006 -- ANNUAL REPORT I [ [ [ [ [ [ [ [ [ [ [ L [ [ View image in PDF format 1 View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] View image in PDF format ] 01/11/2006 -- Name Chanqe 05/03/2005 -- ANNUAL REPORT 04/26/2004 -- ANNUAL F~EPORr 02/27/2003 -- ANNUAL REPORT 02/20/2002 -- ANNUAL REPORT 02/16/2001 -- ANNUAL f~EPORr 03/04/2000 -- ANNUAL REPORT 02/12/1999-- ANNUAL REPORT 03/30/1998 -- ANNUAL REPORT 04/24/1997 -- ANNUAL REPORT 06/28/1996-- DOCUMENTS PRIOR TO 1997 [ I Note: This is not official record. See documents if question or conflictl Previous on List Next on List Return To List Entity Name Search I Submit I Events Name History : Home , Contact us : Document Searclles : EO-Fijinq Services j Forms j Hel[) j CODyriqht (~~ and Privacy Poiicies State of Florida, Department of State http://www.sunbiz.org/scripts/cordet.exe?action=DETFIL&inCL doc _ number=P960000552... 7 111/20 I 0 I I 2010 FOR PROFIT CORPORATION ANNUAL REPORT DOCUMENT# P96000055253 Entity Name: GERSTLE, ROSEN & GOLDENBERG, PA FILED Apr 09, 2010 Secretary of State I Current Principal Place of Business: New Principal Place of Business: I 3835 N W BOCA RATON BLVD SUITE 100 BOCA RATON, FL 33431 Current Mailing Address: New Mailing Address: I 3835 N W BOCA RATON BLVD SUITE 100 BOCA RATON, FL 33431 I FEI Number: 65-0675434 FEI Number Applied For ( ) FEI Number Not Applicable ( ) Certificate of Status Desired ( ) Name and Address of Current Registered Agent: Name and Address of New Registered Agent: I GERSTLE, MARK R 3835 N W BOCA RATON BLVD SUITE 100 BOCA RATON, FL 33431 US I The above named entity submits this statement for the purpose of changing its registered office or registered agent, or both, in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Date I Election Campaign Financing Trust Fund Contribution ( ). I OFFICERS AND DIRECTORS: Title: Name: Address: City-St-Zip: D ROSEN, ROBERT N 3835 N W BOCA RATON BLVD BOCA RATON, FL 33180 US ...., I I II I I 'I I I , I I I I I I I I Title: Name: Address: City-St-Zip: D GERSTLE. MARK R 3835 N W BOCA RATON BLVD BOCA RATON, FL 33431 Title: Name: Address: City-St-Zip: D GOLDENBERG, BRIAN 3835 N W BOCA RATON BLVD BOCA RATON, FL 33431 I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am an officer or director of the corporation or the receiver or trustee empowered to execute this report as required by Chapter 607, Florida Statutes; and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: MARK GERSTLE Electronic Signature of Signing Officer or Director o 04/09/2010 Date