HomeMy WebLinkAboutAC&C
.J
4649 PONCE DE LEON BLVD.
SUITE 404
CORAL GABLES, FL 33146
TEL: 305-662-7272
FAX: 305-662-4266
ACC-CPA.COM
Alberni, Caballero
& Company, L.L.P.
CERTIFIED PUBL./C ACCOUNTANTS
&< CCNSUL.TANTS
July 13, 2010
Minai Shah
Assistant City Manager
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, FL 33160
RECEiVED
JUL 1. UPi~~q
City of s~~,,~
Office of 1M Cl Clttrk
Re: Sealed Cost Proposal for Audit Services RFP#10-06-01
Alberni Caballero & Company, L.L.P. (AC&C) would like to thank you and the City of Sunny Isles Beach,
Florida (the City) for providing us the opportunity to respond to the City's proposal for independent
auditing services.
We propose a total all-inclusive maximum price for the audit of the comprehensive annual financial
reports of the City, for the fiscal years ending September 30, 2010, 2011 and 2012 of $54.565. $54.815
and $55.315; respectively. (See breakdown of fees included with the cost proposal)
Cost For Additional Services
The following schedule summarizes our rates for any additional services that may be requested by the City:
Standard Proposed
Hourly Hourly
Personnel Billing Billing
Classifications Rates Rates
Quality Control Partner 250 225
Engagement Partner 250 200
Manager 200 175
Supervisor 150 125
Accounting Senior 125 100
Accounting Staff 100 80
Administrative 40 25
Please note that we have discounted our hourly rates for the benefit of the City.
This proposal is a firm and irrevocable offer for ninety (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 or with the City. We also certify that 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. The firm has no existing or potential conflicts, and anticipates
no conflicts during the engagement. Nestor Caballero, CPA, CGAP Partner from our Coral Gables office, is
authorized to make representations for and to bind the firm. He can be reached at (305) 609-6332 or (305) 662-
7272. His e-mail addressisnestor@acc-coa.com. Please do not hesitate to call if you have any questions about the
information provided in this proposal. We thank you for considering our firm's qualifications and experience and look
forward to serving you.
Very truly yours,
Alberni Caballero & Company, L.L.P.
/'1 __
./" /--
Nestor Caballero, CPA, CGAP
PART I
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE OF THE SEPTEMBER 30. 2010 FINANCIAL STATEMENTS:
SUPPORTING SCHEDULE FOR AUDIT SERVICES
Quoted
Hourly
Est. Hours Rates Fee
Partners 50 $ 200 $ 10,000
Managers 80 $ 175 $ 14,000
Supervisors 0 $ 125 $ -
Seniors 130 $ 100 $ 13,000
Staff 60 $ 80 $ 4,800
Other (specify):
Administrative 5 $ 25 $ 265
Subtotal 325 $ 42,065
Other Expenses (specify)
Florida Single Audit (*) $ 5,500
Federal Single Audit (*) $ 5,500
EDP Auditing Services (*) $ 4,500
CAFR (preparing, editing and orintina) $ 1,500
Other (specify):
Discount $ (4,500)
Total All-Inclusive Price for Audit Services $ 54,565
Year 1 $ 54,565
Year 2 $ 54,815
Year 3 $ 55,315
Total All-Inclusive Price for Audit Services $ 164,695
(*) IF REQUIRED
(),u j---Ij s~...... :ft..,....J ~i.-~~ !Itf.tfl
Grand Total Pr" e 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 I
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE OF THE SEPTEMBER 30.2011 FINANCIAL STATEMENTS:
SUPPORTING SCHEDULE FOR AUDIT SERVICES
Quoted
Hourly
Est. Hours Rates Fee
Partners 50 $ 200 $ 10,000
Managers 50 $ 175 $ 8,750
Supervisors 60 $ 125 $ 7,500
Seniors 100 $ 100 $ 10,000
Staff 60 $ 80 $ 4,800
Other (specify):
Administrative 5 $ 25 $ 265
Subtotal 325 $ 41,315
Other Expenses (specify)
Florida Sinqle Audit (*) $ 5,500
Federal Sinqle Audit (*) $ 5,500
EDP Auditinq Services (*) $ 4,500
CAFR (preparing, editing and printing) $ 1,500
Other (specify):
Discount $ (3,500)
Total All-Inclusive Price for Audit Services $ 54,815
(*) IF REQUIRED
.....
. . . ,
PART I
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE OF THE SEPTEMBER 30,2012 FINANCIAL STATEMENTS:
SUPPORTING SCHEDULE FOR AUDIT SERVICES
Quoted
Hourly
Est. Hours Rates Fee
Partners 50 $ 200 $ 10,000
Managers 50 $ 175 $ 8,750
Supervisors 60 $ 125 $ 7,500
Seniors 100 $ 100 $ 10,000
Staff 60 $ 80 $ 4,800
Other (specify):
Administrative 5 $ 25 $ 265
Subtotal 325 $ 41,315
Other Expenses (specify)
Florida Sinqle Audit (*) $ 5,500
Federal Single Audit (*) $ 5,500
EDP Auditing Services (*) $ 4,500
CAFR (preparing, editinq and printinq) $ 1,500
Other (specify):
Discount $ (3,000)
Total All-Inclusive Price for Audit Services $ 55,315
(*) IF REQUIRED
. . . .
PART II
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE OF THE SEPTEMBER 30,2010 FINANCIAL STATEMENTS:
COMBINING SCHEDULE - ALL SERVICES
Nature of Service to be Provided Schedule Total Price
Florida Single Audit $ 16,500
Federal Single Audit $ 16,500
EDP Auditing Services $ 13,500
CAFR (preparing, editinq and printinq) $ 4,500
Other (specify)
Audit of Basic Financial Statements (net of discount) $ 124,695
Discount $ (11,000)
TOTAL $ 164,695
A.v>> ~j; 4v~PJ~~~
Grand otal Price for Audit Services (3 Years) Written
tt/~t f.'9F
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.
~~
Albcrni. Caballt'ro
&C'01(l;my,l.L.P.
ClEATlf"II:D PUIiIL1C A.CCOUNTANT.
& CON.Ul.TANT.
PROPOSAL
FOR AUDIT SERVICES
FOR THE
CITY OF SUNNY ISLES BEACH,
FLORIDA
FOR THE FISCAL YEARS ENDING
SEPTEMBER 30,2010,2011 AND 2012 WITH TWO
ONE YEAR OPTIONS FOR 2013 AND 2014
Alberni Caballero & Company, L.L.P.
4649 Ponce de Leon Blvd, Suite 404, Coral Gables, FL 33146
Telephone: (305) 662-7272 Fax: (305) 662-4266
FEI# 55-0912340
CPA License#: AD64536
Contact Person: Nestor Caballero, CPA, CGAP
RFP#10-06-01
July 13, 2010 at 10:00 A.M. Eastern Time
Governmental
Audit Quality Center
-
AI C pAj Emp,loyee ~enefjt Plan
'" Audit Quality Center
TABLE OF CONTENTS
SECTION I
LETTER OF TRANSMITTAL
PAGE
1
SECTION II
CONCLUSION
APPENDICES
A
B
C
D
E
F
GENERAL QUALIFICATIONS AND FIRM EXPERIENCE
SPECIFIC AUDIT APPROACH
3
8
15
Resumes
Letters of Recommendation
Licenses to Practice in the State of Florida
Professional Liability Insurance Certificate
Peer Review Report
Required Affidavits
Signed Addendum #3
Public Entity Crime Affidavit
Non-Collusion Affidavit
4649 PONCE DE LEON BLVD.
SUITE 404
CORAL GABLES, FL 33146
TEL: 305-662-7272
FAX: 305-662-4266
ACC-CPA.COM
Alberni, Caballero
& Company, L.L.P.
CERTIFIED PUBL.IC ACCOUNTANTS
&< CONSUL.TANTS
July 13, 2010
Minai Shah
Assistant City Manager
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, FL 33160
Alberni Caballero & Company LLP (AC&C) appreciates this opportunity to respond to your Request for Proposal for
Audit Services for the City of Sunny Isles Beach (the "City"). The firm consists of Certified Public Accountants and
professionals dedicated to serving the public sector. AC&C's partners have been providing professional CPA
services throughout Florida for the past 30 years and are members of the American Institute of Certified Public
Accountants and the Florida Institute of Certified Public Accountants. Alberni Caballero & Company, L.L.P. is also a
member of the AICPA's Government Audit Quality Center and Employee Benefit Plan Audit Quality Center.
.:. AC&C KNOWS Governmental Entities: Our management team has performed numerous audits, and
accounting services which include the following:
Village of EI Portal- financial and single audit
City of MIAMI SPRINGS - CAFR and single audit
City of SOUTH MIAMI- CAFR and single audit
Village of BISCA YNE PARK - CAFR and single audit
City of HIALEAH - CAFR and single audit
Town of CUTLER BA Y - CAFR
Town of BRINY BREEZES - financial
Town of LOXAHA TCHEE GROVES - CAFR
City of LAUDERDALE LAKES - financial and single audit
Our team, based out of our Coral Gables office offers the following advantages:
Experienced Personnel On-The-Job: Our Management Team's CPAs average:
~ over 16 years of professional practice in the Qovernmental audit field;
~ over 3 years workinQ tOQether as a team
KnowledQeable Team: - Because our team members are devoted to the public sector, we are experts in the
intricacies of governmental accounting and the unique issues affecting your City.
ManaQement Involvement: Unlike most firms:
~ the professionals assigned to your engagement focus the majority of their time working exclusively with
governmental organizations
~ experienced Firm ManaQement (Senior Management) will dedicate 100 percent of their time to your
engagement
~ because of our experience, we will use your staffs time efficiently and serve as a valuable resource for
your organization: your personnel will not waste time "traininq our personnel"
Please note the Firms are assigning the following "Key" Engagement Team Members to your Engagement:
1 Client Service, 1 EnQaQement Partner. 1 ManaQer. 2 Senior Accountants and 1 Staff
Accountants
6 Total Kev Team Members
We humbly ask you to compare the expertise of our "Key" Engagement Team to our peer competition
assigned teams. We are confident you will not see another firm assigning our level of experience to your
engagement.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 1
GFOA CERTIFICATE OF ACHIEVEMENT reporting/submittal requirements: AC&C is proud to have
assisted all of the Municipalities listed above, which are presently participating in the GFOA Certificate of
Achievement for Excellence in Financial Reporting Program (CAFR), qualify for this award. Additionally, the
Engagement Partner and Manager participate in the GFOA's CAFR review program.
Smooth Transition: transition will be smooth, with minimal disruption of the City's staff and operations.
We can guarantee this due to our engagement team's governmental audit experience.
On-Site Decision Makers: Unlike most other firms, our partners are on-site durinQ the enQaQement. This
ensures that any audit issues will be resolved efficiently and timely since the key individuals of the engagement
will be on-site during the audit.
Satisfied Clients: We have included references for several cities and have also included several letters of
recommendations.
Immediate Service Responsiveness: Accessible to clients regarding ANY comments, questions, or concerns.
Timely Delivery of Services and Fees: We understand the importance of completing the audit and issuing the
audited financial statements in a timely manner and will work closely with you and your staff to meet and
exceed your expectations. We recognize that engaging and accounting firm is an important investment of the
City. You can expect that we are competitively priced and that your investment in us will add value to your City.
Based on our understanding of your expectations and the requirements set forth in your RFP, we will summarize the
scope of our proposed services and our audit approach. We will demonstrate how our approach surpasses other
firms and exceeds the City's expectations.
We will perform an annual audit of the basic financial statements of the City of Sunny Isles Beach for the fiscal years
ending September 30, 2010, 2011 and 2012; respectively, in order to express an opinion on the fairness with which
they present net assets and changes in net assets in conformity with accounting principles generally accepted in the
United States of America, and an audit to determine whether operations are properly conducted in accordance with
legal, regulatory requirements, applicable OMB standards, Federal Single Audit Act and the Florida Single Audit Act,
(if applicable). We will perform limited procedures on the schedule of expenditures of federal awards as required by
U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit
Organizations, and supporting schedules and verify that any outstanding audit findings from prior years has been
cleared, (if applicable). We commit to perform the work within the time period described in your reauest for
proposal.
The firm will be involved throughout the entire year, by providing assistance in resolving issues and informing the City
of new evolving issues and related matters of importance. We recognize that the City is an important entity in Miami-
Dade County and its responsibilities create a challenging and dynamic organization. We are confident that our firm is
eminently qualified to meet the challenges of this engagement and to deliver quality audit services to your
organization. The City would be a valued client of our firm and we pledge to commit our resources to provide the
level and quality of services that will fit the City's needs, and exceed the City's expectations.
This proposal is a firm and irrevocable offer for ninety (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 or with the City. We also certify that 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. The firm has no existing or potential conflicts, and anticipates
no conflicts during the engagement. Nestor Caballero, CPA, CGAP, Partner from our Coral Gables office, is
authorized to make representations for and to bind the firm. He can be reached at (305) 609-6332 or (305) 662-
7272. His e-mail addressisnestor@acc-cpa.com. Please do not hesitate to call if you have any questions about the
information provided in this proposal. We thank you for considering our firm's qualifications and experience and look
forward to serving you.
Very truly yours,
Alberni Caballero & Company, L.L.P.
Nestor Caballero, CPA, CGAP
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 2
SECTION I - GENERAL QUALIFICATIONS AND FIRM EXPERIENCE
General Information
Alberni Caballero & Company, L.L.P. (AC&C) is a Certified Public Accounting firm of professionals that work together
on a continual basis with the main focus of serving the public sector. AC&C is a professional limited liability
partnership with offices in Coral Gables and Miramar, which provides comprehensive financial and compliance
auditing, attestation and accounting, and other management consulting services. AC&C's partners have served the
South Florida area for over 30 years.
Our industry areas of specialization include:
Governmental Organizations
Retirement Plans
Public Housing Agencies
Multifamily Housing
Single Family Lenders
Non Profit Organizations
Mortgage Banking
AC&C's philosophy is to provide our clients with the same high level of service they would expect from a large
national firm, but with the personal attention of a small local firm. All of our audit clients have direct access to our
partners and we have committed to have our partners involved throughout all phases of the audit. In other words, our
partners are in the field during the audit and all the decision making is on site. Our professional staff is prepared and
fully qualified to help you determine your realistic present and future goals, and assist you in reaching them. We
combine invaluable experience gained at some of the most highly regarded international accounting firms, with the
kind of personal service these firms can seldom provide. Every member of our professional staff at the firm is here
because they combine outstanding accounting qualifications with proven communication skills and depth of
character. Our governmental audit partners and staff are actively involved with recognized standard-setting
organizations at the national level (Government Finance Officers Association), state level (FGFOA) and the local level
(League of Cities). The firm is also a member of the AICPA Governmental Audit Quality Center, which holds our firm
to a higher standard of quality.
Independence
Alberni Caballero & Company, LLP affirms that we meet the independence requirements of our professional
standards, Activities and Functions published by the U.S. General Accounting Office, GAS or any subsequent
amendments or superseding revisions. As defined by standards generally accepted in the United States of America,
we are independent of the City. We further certify that Alberni Caballero & Company, LLP, its partners and
employees are independent of the City, have not performed any professional services for the City and have no
conflict of interest. We will give written notice to the City of any professional relationships entered into during the
period of this engagement.
State Licensing Certificate from the State of Florida
AC&C is properly registeredllicensed State of Florida professional limited liability partnership. All assigned
professional staff are properly registered/licensed to practice public accounting in the State of Florida.
Size and Number Of Staff
The firm is proud to provide you with the technical qualifications of the team we have formed to serve the City of
Sunny Isles Beach, Florida based out of our Coral Gables office.
TOTAL PUBLIC
PROFESSIONAL TOTAL SECTOR
STAFF CPA'S STAFF
Partners 4 4 2
Managers/Supervisor/Seniors 5 1 5
Staff accountants 3 0 1
Other and Administrative 3 0 0
Total 15 5 8
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 3
SECTION I - GENERAL QUALIFICATIONS AND FIRM EXPERIENCE
Audit Team Members
% Time Spent on Audit
Pedro Alberni, CPA (Client Service Partner)
As needed
Nestor Cabal/ero, CPA, CGAP (Engagement Partner)
50%
Jennifer Patti, CPA (Manager)
50%
Angel Ayala (Senior Accountant)
100%
Jonathan Cruz (Senior Accountant)
100%
Sardou Mertilus (Staff Accountant)
100%
Report Of Peer Review
Alberni Caballero & Company, L.LP's peer review report is presented as APPENDIX E. PEER REVIEW REPORT.
The review included review of specific governmental engagements.
Participation in Quality Control Review Program
Alberni Caballero & Company, LLP is a member of the Government Audit Quality Center and as such must comply
with a comprehensive quality control process specific to governmental engagements.
Results of State and Federal Reviews
Alberni Caballero & Company, LLP has never been subjected to a federal or state desk review of any of its
workpapers.
Disciplinary Actions
Neither Alberni Caballero & Company, LLP nor any of its partners have ever been involved in any disciplinary action
by a regulatory agency.
Management Team of CPAs' & Years of Governmental Experience
Pedro Alberni, CPA (Client Service Partner)
30 Years of Total Audit and Tax Experience
Nestor Caballero, CPA, CGAP (Engagement Partner)
16 Years of Total Governmental Audit Experience
Jennifer Patti, CPA (Manager)
1 0 Years of Total Governmental and Audit Experience
Angel Ayala (Senior Accountant)
3 Year of Total Governmental Audit Experience
Jonathan Cruz (Senior Accountant)
3 Year of Total Governmental Audit Experience
Sardou Mertilus (Staff Accountant)
1 Year of Total Governmental Audit Experience
Experience In Governmental Engagements
The engagement team that will serve the City is composed of individuals who understand governmental entities and
possess the technical skills and experience necessary to deliver quality audit services. Our team will include one
Engagement Partner, one Manager, two Senior Accountants and accounting staff as needed.
These professionals have a wide variety of experience in providing auditing, accounting and advisory services to
governmental entities. In addition to their experience and knowledge, the members of the engagement team have
the functional and technical skills to ensure the performance and completion of a comprehensive engagement.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 4
SECTION I - GENERAL QUALIFICATIONS AND FIRM EXPERIENCE
Unlike other firms' personnel, our team spends most of their time working with governmental and public sector
agencies. This means they will not be wasting your time asking irrelevant questions and indeed, will be a fertile and
beneficial resource to your organization.
Management Team
The management team who will serve the City is composed of individuals who:
· are licensed CPAs;
· possess a comprehensive understanding of governmental entities;
· are highly experienced in working with a variety of public sector clients including charter schools; and
· demonstrate the technical skills necessary to deliver quality financial and managerial services.
Client Service Partner
The Client Service Partner determines that the firm's resources are assigned properly to perform the engagement.
Pedro Alberni. CPA will be the Client Service Partner. Mr. Alberni is the Managing Partner-in-charge of our Coral
Gables Office. He has over 30 years of audit experience.
Encacement Partner
The engagement will be under the direct supervision of an Engagement Partner and a Manager. 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. In addition, the Engagement Partner
will also complete the following:
.performing an overriding review of all deliverables;
.resolving technical accounting and reporting issues;
.reviewing and approving reports, management letters, and other engagement products;
.supervising subordinate staff; and
.attending meetings and discussions with key management personnel.
Nestor Caballero. CPA. CGAP will be the Engagement Partner and a designated "KEY" employee. Nestor was
selected for his managerial, supervising and technical capabilities. More specifically for his experience with audits of
similar governmental engagements. He has performed governmental audits for the last 16 years and is also a
Certified Governmental Auditing Professional by the Institute of Internal Auditors.
Manacer
The Manager will be assigned full time and will work closely with the Engagement Partner. The Manager has direct
responsibility for engagement policy, direction, supervision, security and communication with the City's personnel.
She will also ensure that the deliverables and all other reports are prepared in accordance with professional
standards and firm policy.
She will be responsible for all phases of the engagement and she will be:
· coordinating all services with the City;
· directing the development of the overall engagement approach and plan;
· supervising staff;
· planning the engagement;
· preparing or modifying project plans, as needed;
· evaluating internal control and assessing risk;
· reviewing work product for compliance with the City's requirements and completeness;
· communicating with the City and the partners the progress of the engagement; and
· reviewing deliverables and all reports issued by the firm for accuracy and completeness;
· and that they are prepared in accordance with professional standards and firm policy;
· leading meetings and discussions with key management personnel.
Jennifer Patti. CPA will be the Manager and a designated "KEY" employee. Ms. Patti was selected for her
experience with governmental engagements.
Senior Accountants
Senior Accountants will be assigned full-time to the engagement. The Senior Accountants will be responsible for the
overall performance of the work in the field and assisting the Engagement Partner and Manager in the actual
performance of the engagement.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 5
SECTION 1- GENERAL QUALIFICATIONS AND FIRM EXPERIENCE
Anqel Avala and Jonathan Cruz will be the Senior Accountants and designated "KEY" Employees. They were
selected because of their leadership and managerial skills as well as their extensive knowledge in governmental
auditing and pension plan audit experience. They will devote 100% of their time to the completion of the work. They
have performed government audits for the past 3 years.
Staff Accountants
Staff accountants will be utilized as required by the Partner, Manager and the Senior Accountants. They perform less
complex audit procedures under the supervision of the Partner, Manager and Senior.
Sardou Mertilus will be the Staff Accountant. He was selected for his experience working with governmental
agencies. He will devote 100% of his time to the completion of the work.
Note: All CPA's assigned to the audit have properly maintained CPE in governmental accounting and auditing as
required by the State Board of Accountancy.
AC&C's audit team that will serve the City is composed of individuals who understand government entities and
possess the technical skills and experience necessary to deliver quality audit services. Our audit team will include
THREE Certified Public Accountants, and TWO Senior Accountants who are experienced in governmental
accounting and audits of pension plans.
Quality Control System
AC&C continually monitors performance to ensure the highest quality of services. Under the supervision of our audit
partners and manager, an audit senior/supervisor is responsible for monitoring quality control of all appropriate
engagements.
The review process begins with the Manager/Supervisor/Senior. In engagements where a staff is assigned, the
Manager/Supervisor/Senior is responsible for the initial review of his/her workpapers as well as the workpapers
prepared by the staff.
Subsequent to this review, a partner is responsible for the comprehensive review of the engagement working papers.
The partner is responsible for ensuring that the issues identified within the audit plan have been properly addressed.
The partner will also review the financial statements to ensure that all material events and transaction have been
properly reported and comply with GMP requirements.
A second partner performs an overall review of the workpapers and financial statements to provide a "second set of
eyes" and identify any areas that need strengthening prior to issuance.
Quality of the Staff over the Term of the Engagement
The Engagement Partner, Manager, and Seniors will be the designated "KEY" members. We pledge to the City they
will be returned to the audit each year of the engagement. In the unlikely event that it does become necessary to
replace any of the partners, managers, senior accountants or staff, we will first attain the City's express prior
permission to do so. We understand the City's right to accept or reject replacements. In addition to the engagement
team members proposed herein, we also have other, well-qualified professionals who stand ready to serve your
needs, if required. We can assure the highest professional qualifications of the assigned staff we will utilize for the
City's engagement.
In addition to our governmental focus, it is AC&C's policy that all professional employees exceed the minimum CPE
credits required for governmental audits. We currently have an in-house continuing education program which
provides approximately 120 credit hours of governmental and not-for-profit accounting and auditing every two years
to all of our audit staff. In addition, our staff regularly attends conferences sponsored by the FICPA and the Florida
Government Finance Officers Association. Further, because we are growing and expanding, 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 auditing experience.
Firm Capacity
Our engagement team's work load is organized in such a way that the additional activities brought about by this
engagement will not impact our current commitments to other clients. We have sufficient staff capacity to integrate
these professional services for the City into our present operations, while continuing to maintain the highest
standards of quality and time lines to all of our other clients.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 6
SECTION I - GENERAL QUALIFICATIONS AND FIRM EXPERIENCE
Prior Engagements with the City of Sunny Isles Beach
AC&C does not have any prior engagements with the City of Sunny Isles Beach.
Similar Engagements with Other Government Entities
The following is a list of the most significant engagements performed in the last five years that are similar to the City's
engagement described in its request for proposal, in which Alberni Caballero & Company, LLP or its Partners were
the principal auditors of the engagement:
City of Hialeah - 9/30/09, 9/30/08, 9/30/07- CAFR, 2 Defined Benefit Pension Plans, Charter School, and Federal
and State Single Audits. Contact: Vivian Parks, Finance Director (305) 883-5988. (Engagement Partner- Nestor
Caballero, CPA, CGAP, Manager - Jennifer Patti, CPA) 1,200 Staff Hours
City of Hialeah Gardens - 9/30/09, 9/30/08, 9/30/07, 9/30/06- 1 Defined Benefit Pension Plan, Federal and State
Single Audits. Contact: Marcos Piloto, OMB Director (305) 558-4114. (Engagement Partner- Nestor Caballero, CPA,
CGAP, Supervisor- Yannick Ngendahayo) 550 Staff Hours
City of Miami Springs - 9/30/09, 9/30/08, 9/30/07, 9/30/06, 9/30/05, 9/30/04- CAFR, 2 Defined Benefit Pension
Plans, Federal Single Audit. Contact: William Alonso, CPA Finance Director (305) 608-6677. (Engagement Partner-
Nestor Caballero, CPA, CGAP) 450 Staff Hours
Town of Cutler Bay - 9/30/09, 9/30/08, 9/30/07- CAFR. Contact: Robert Daddario, CPA, Finance Director (305)
234-4262. (Engagement Partner- Nestor Caballero, CPA, CGAP, Manager- Jennifer Patti, CPA) 250 Staff Hours
Village of Biscayne Park - 9/30/09, 9/30/08, 9/30/07, 9/30/06, 9/30/05- CAFR, Federal Single Audit. Contact: Holly
Hughdahl, Finance Director (305) 899-8000. (Engagement Partner- Nestor Caballero, CPA, CGAP) 250 Staff Hours
GFOA Certificate Of Achievement For Excellence In Financial Reporting Program
AC&C is proud to have assisted all the governmental clients who have participated in the GFOA Certificate of
Achievement for Excellence in Financial Reporting Program (CAFR) qualify for this award. This certificate program is
recognized as the highest award in governmental financial reporting. The Certificate of Achievement has been
awarded on all of the financial statements our Partners have reported in the certificate program. In addition, the
Engagement Partner and Manager participate in the GFOA's CAFR review program.
Electronic Workpapers
In keeping with our philosophy of providing services that you would expect from a large national firm, we use the
latest paperless audit software and networking on our audit engagements. Electronic workpapers continue to
improve productivity and efficiency in the audit process. These efficiencies are passed on to our clients through lower
fees and time savings. The City's workpapers are scanned or imported directly into our audit programs saving the
City time and the cost of copying or printing such workpapers.
Year-Round Involvement
Our involvement with the City does not end when our financial statements are issued. We remain involved with the
City through our monthly reviews of the minutes of the City's Council meetings and communications regarding new
accounting standards that have been issued that may affect future audits. Our year-round involvement ensures a
timely and efficient audit and helps us and the City address any issues before the audit.
New Accounting Standards
Our audit fee is an all inclusive fee which includes assistance to the City in the implementation of all new reporting
standards, including assistance with preparing the financial statements.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 7
SECTION II - SPECIFIC AUDIT APPROACH
Specific Audit Approach
Our approach to the audit engagement integrates traditional auditing techniques with a total systems concept. We
will consider the methods used by the City to process accounting information when planning our audit, since they
influence the design of the internal control. The audit will be conducted in the three phases which are shown on the
adjacent Chart.
STRATEGIC
PLANNING
OBTAIN
KNOWLEDGE OF
OPERATIONS
REVIEW
INTERNAL
CONTROLS
IDENTIFY AND
RESOLVE
POTENTIAL
AUDIT PROBLEMS
PREPARE
AUDIT
PROGRAMS
EXECUTION OF
AUDIT PLAN
PERFORM
ANAL YTICAL
REVIEW
PERFORM TESTS
OF ACCOUNT
BALANCES AND
TRANSACTIONS
TEST COMPLIANCE
WITH LAWS
AND GRANTS
REVIEW
PRELIMINARY
CONCLUSIONS
WITH MANAGEMENT
COMPLETION
AND DELIVERY
COMPLETE
AUDIT
PROCEDURES
DRAFT
FINANCIAL
STATEMENTS
REVIEW REPORTS
WITH
MANAGEMENT
PRESENT
FINAL
REPORT
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 8
SECTION II - SPECIFIC AUDIT APPROACH
Phase I - Strategic Planning
A thorough understanding of your organization and its operating environment is essential for the development of an
audit plan 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, 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 within which the City operates. This will include a
review of applicable federal laws, the City's ordinances, state statutes, County and City requirements and
resolutions, debt instruments, contracts, other agreements, and minutes of meetings of the commission and
various committees.
. Review major sources of information such as budgets, organization charts, procedures manuals, financial
systems, and management information systems.
. Determine the procedures necessary with regard to opening balances, and obtain reasonable assurance
concerning the consistency of application of accounting principles between the year being audited and the
preceding year.
. Review the working papers of the predecessor auditor.
. Obtain and document an understanding of the City's internal control structure, including making an assessment
of audit risk.
· Consider the methods that the City uses to process accounting information which influence the design of the
internal control structure. This understanding includes knowledge about the design of relevant policies,
procedures, and records, and whether they have been placed in operation by the City.
· Develop audit programs to incorporate the consideration of financial statement assertions, specific audit
objectives, and appropriate audit procedures to achieve the specified objectives.
. Identify and resolve accounting, auditing, and reporting matters.
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:
· Analytical procedures are applied in this stage of the audit to assist in planning the nature, timing, and extent of
auditing procedures used to obtain evidential matter for specific account balances or classes of transactions.
· Perform substantive tests of account balances and transactions. Samples will be drawn of major transaction
systems, including cash disbursements, cash receipts, purchases, and payroll.
. Perform tests of compliance with laws, regulations, contracts, and grants.
. Review test results and preliminary conclusions.
Phase III - Completion and Delivery
In this phase of the audit, we will complete the tasks related to the closing of year-end balances and financial
reporting. This will include final testing in the areas of compliance, balance sheet accounts, revenue and
expenditures, among others. All reports will be reviewed with management before issuance, and the partners will be
available to meet with the commission to discuss our report and address any questions they may have.
Audit Management Plan
Our audit approach is to develop a specific audit action plan tailored to the individual needs of our client. For each
audit we develop the most efficient combination of audit techniques selected from the following methodologies.
Auditing Standards promulgated by the American Institute of Certified Public Accountants provide guidance for
auditors in assessing the internal control structure for the purpose of the audit. As auditors, we consider the internal
control structure which consists of the following five elements.
The Control Environment
The control environment includes the management philosophy, operating style, organizational structure, functions of
various boards and committees, methods of assigning responsibility, personnel policies and procedures, and various
other factors that reflect the City's concern with control in the area of finances. We will read the various documents
that impact this environment, and talk to employees to see how these ideologies are portrayed at various levels.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 9
SECTION II - SPECIFIC AUDIT APPROACH
Risk Assessment
After understanding the control environment, we will identify and assess the relevant risks to achieving the objectives
of the financial system.
Control Activities
The control procedures are integrated in the components of the control environment and accounting system. While
gaining an understanding of those areas, we will assess the control procedures that the City has in place.
Consideration will also be given to potential improvements to the efficiency and effectiveness of the procedures in
place. Any suggestions for improvement will be communicated to the appropriate person(s).
Information and Communication
We will document the formal and informal information flow relating to the processing and recording of financial
transactions.
Monitoring
In this final component we will review City practices that are in place to monitor the performance of its internal control
structure.
Sampling Considerations
Our professionals will utilize sampling methodologies designed to ensure effective audit procedures are applied in the
most efficient manner.
Sampling Techniques
We will utilize representative audit sampling procedures with respect to substantive tests of details and tests of
controls and tests of compliance, 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 principal corroborative evidence of identified controls.
Statistical and Non-statistical Sampling
Substantive tests of details 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.
Sample 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 substantive testwork, sample size will be a function of
population, materiality, and risk factors.
Experience In Information Systems And Technology and
Extent of Use of EDP Software in the Engagement
Our approach to auditing integrates traditional auditing techniques with a total system concept. We are actively
committed to using computer-based audit techniques. Our knowledge of information systems (IS) and the use of
paperless audit software 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.
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.
An important component of our audit is the review of IS general controls. We understand that the effectiveness of
many client control procedures is dependent on reliable computer-generated data which result from proper IS general
controls. Therefore, we will analyze these controls to determine the adequacy of the internal control environment.
Our IS expertise, combined with extensive auditing and consulting experience mean that we understand the technical
intricacies of complex information systems in the context of real-world application.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 10
SECTION" - SPECIFIC AUDIT APPROACH
Utilizing this expertise we will be able to:
.:. evaluate IS general controls within the computer environment;
.:. document critical transaction processing systems;
.:. identify key processes and controls within these transaction processing systems;
.:. evaluate the effectiveness of identified controls;
.:. advise the audit team on results of the evaluation and effect on planned audit procedures;
.:. design, develop and execute computer-assisted audit techniques using computer audit software packages;
.:. assess the internal controls
Analytical Procedures
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 the City's transactions and events that may have occurred during the year under audit. We compare the current
balances to the prior year and to the current budget. Isolating significant differences can identify areas that may
require additional attention during the field work. For example, such a review could identify a new revenue source for
which we would need to obtain documentation supporting the City for collecting such monies.
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.
Internal Controls
The internal control segment is the foundation for the entire audit and involves an extensive understanding and
evaluation of the City's 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 provide valuable feedback to management regarding the
effectiveness of controls being relied upon throughout the year.
A thorough understanding of the internal controls of an organization is critical in planning our audit procedures and
providing useful comments and recommendations to the City. We utilize a standardized control overview document
which assists us in identifying key elements within internal control, such as the entity's risk assessment process, the
control environment, information and communication systems, and general monitoring and control activities.
Our evaluation of internal control includes considering the individual components noted above and then considering
the effectiveness of internal control as a whole. We will obtain our understanding of each of the elements through the
following procedures:
.:. Meeting with the City's personnel to discuss operations; and
.:. Reviewing internal assessment of internal control
The control overview document helps to ensure that all elements of internal control are considered.
Subsequently, for significant internal control categories, we will obtain an understanding of the design of relevant
policies and procedures, determine whether such procedures have been placed in operation and assess control risk.
This review begins by holding interviews with data processing and accounting personnel and evaluating your 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. This review is organized into major
accounting cycles.
We have found through our experience that there are two primary methods to test controls.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 11
SECTION II - SPECIFIC AUDIT APPROACH
.:. Documented controls - Tested by reviewing a sample of transactions for evidence that the control was
being performed.
.:. Undocumented controls - Tested through inquiry and observation procedures with appropriate department
personnel.
Laws and Regulations
Statement on Auditing Standards from the American Institute of Certified Public Accountants, establishes standards
for testing and reporting on compliance with laws and regulations. In all financial statement audits, 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. For governmental entities, this requirement is even more important given the variety of legal
and contractual considerations typical of the government environment.
Identifying applicable laws and regulations is fundamental to fulfilling the responsibility of understanding their effects.
We will obtain this knowledge through the following sources:
.:. Discussion of compliance requirements with the City's officials, including legal counsel.
.:. Identification of compliance matters in statutes, financial ordinances, City's policies, contracts, grants and
debt agreements.
.:. Review of City's commission meeting minutes.
.:. Inquiries of the program administrator of the governmental entities that provided grants about restrictions,
limitations, terms and conditions under which such grants were provided including review of the OMB
Circular A-133 Compliance Supplement and the Florida Single Audit Act.
.:. Our existing knowledge of federal and state laws.
Statistical Samples Offered To Be Performed
In The Audit Based On Federal Grant Funds
Awarded To The City
During the planning of the Single Audit engagement, we will identify the major programs to be audited pursuant to
Circular OMB A-133. As required, the determination will be based on the dollar amount of federal expenditures and
the associated program risk. Further, as appropriate, our audit will be planned to provide for a low level of assessed
control risk.
. After we have identified the major programs, we will perform appropriate auditing procedures, including tests of
controls, tests of compliance with laws and regulations, and substantive testwork. Sampling methodology
determination, i.e., statistical, or non-statistical, random, systematic or judgmental selection method, etc., will be
based on the auditor experience and judgment.
Description Of Procedures To Be Used
To Ensure The Accuracy Of The Statistical
And/Or Nonstatistical Samples
To ensure that samples selected for attribute testing (tests of controls and compliance) and variable testing (tests of
details/substantive testwork) are "accurate", or valid, all samples will be reviewed and evaluated to ensure that items
selected are,
. representative of the population so that characteristics of the sample can be reasonably projected to the entire
population
. of adequate size based on internal controls, tolerable error, expected deviations, acceptable confidence levels,
etc.
. from a complete population
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 12
SECTION II - SPECIFIC AUDIT APPROACH
Approach To Be Taken In Completing The Single Audit
Our objective in this area is to perform a single audit which meets the needs of the grantor agencies and the
requirements of OMB A-133.
In order to achieve this objective, we follow the following techniques:
Planning and Supervision
. Inquiry of management regarding identification of the grants subject to single audit
. Review of grant documents
. Review of OMB Circular A-133 Compliance Supplement
. Review of Federal legislation for the enacted laws and regulations
. Instruction to staff as to the requirements of the Single Audit
. Supervision of staff in the performance of the procedures
. Consideration of the effect of computer processing on the nature, timing and extent of auditing procedures
Assessment of Risks
. Perform an assessment of engagement risk by considering the level of Federal financial assistance and the
nature of the various programs; corresponding consideration of external environments, internal factors,
irregularities, illegal acts, fraud and other noncompliance matters.
. The single audit is subject to the same risk assessment at the account balance or transaction level made in the
financial audit of the entity. The single audit is designed to obtain assurance as to compliance with the grant
agreements and the single audit requirements of OMB A-133, while the financial audit is designed to obtain
assurance that the financial statements are free of material misstatement. Consequently, the single audit
constitutes only a piece of the financial audit.
Determination of Major Programs
. Determine if the City is a low or high risk auditee
. Identify the larger Federal programs based on the dollar threshold Identify in A-133 520(b) and label them as
Type A programs, with the remaining programs labeled as Type B.
. Perform and document risk assessment procedures on each Type A program to identify those that are low risk
. Consider the criteria in A-133 when performing the risk assessment on Type B programs
. Audit at least all Type A programs not identified as low risk; audit Option 1 - At least half of the high-risk Type B
programs over the Type B threshold (if risk was assessed for all Type B programs subject to risk assessment) or
Option 2 - At least one high-risk Type B program for each low-risk Type A program; plus programs that are
requested in accordance with the requirements in A-133 .215 (c) to be audited as major; audit such additional
programs as may be necessary to comply with the percentage of coverage rule
Schedule of Expenditure of Federal and State Awards
. Perform procedures to determine the Schedule of Federal Awards are presented fairly in all material respects in
relation to the City's financial statements taken as a whole
. Determine that the City was able to reconcile the amounts presented in the schedule to amounts in the financial
statements
. Assess the appropriateness and completeness of the City's identification of Federal programs included in the
schedule
. Determine that the City properly disclosed the basis of accounting and the significant accounting policies used in
preparing the schedule
Materiality
. Determine materiality based on the major program
Internal Control over Major Programs
. For each of the 14 types of compliance requirements (listed in the Compliance Supplement) which are applicable
and material to each major program, document an understanding of the 5 components of internal control (Control
EnvironmenURisk AssessmenUControl Activitiesllnformation and Communication/Monitoring) sufficient to plan
the audit to support a low level of control risk
. Plan the testing of internal control
. Make a sample selection to test internal control following the sample selection techniques under Sample Sizes
and Statistical Sampling
. Reach a conclusion as to the effectiveness of the internal control elements and all reportable conditions
. If no internal control is found on any of the 14 types of compliance requirements, disclose as a reportable
condition
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 13
SECTION II - SPECIFIC AUDIT APPROACH
Compliance Testing
. Identify all applicable and material compliance requirements for the major programs
. Perform reasonable procedures to ensure that the compliance requirements are current
. Make a sample selection following the sample selection techniques under Sample Sizes and Statistical Sampling
. Identify all findings and questioned costs related to noncompliance with the provisions of laws, regulations,
contracts, or grant agreements related to a major program
Level Of Staff And Budaeted Number Of Hours
PROCEDURES
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PRELIMINARY PLANNING- 80
Preliminary discussions - entrance meetings T T
Obtain understanding of service objectives T T T
Meet with predecessor auditor and review prior audit workpapers T T
Prepare audit planning memorandum T
Identify significant issues, review, evaluate and document internal controls T T T
Assess risk T
Develop detailed audit programs T
PERFORM AUDIT PLAN - 175
Test internal controls T T
Test compliance with laws, regulations, contracts, grants and the City's policies T T
Substantive test of revenues, expenditures, procurement, payroll, etc. T T
Review minutes and other agreements T
COMPLETION AND DELlVERY-70
Complete review for subsequent events and obtain management representations T
Prepare reports T T
Review draft of all reports for subsequent events and obtain management representations T T
Issue report on findings and management letter T T
Attend meetings with Management and Board, as required T T
Appropriate Planning and Utilization of Staff
We understand the significance and necessity of proper planning as it relates to performance of a successful and
timely audit. An important aspect of proper planning is our Engagement Partner's advance coordination and specific
instruction with the Finance Department, allowing an efficient utilization of staff regarding both preparation of
supporting schedules and reconciliations, in addition to essential documenUrecord gathering.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 14
SECTION II - SPECIFIC AUDIT APPROACH
Identification of Anticipated Potential Audit Problems
Due to our our engagement team's level of experience with governmental audits, we do not anticipate any audit
problems for the upcoming audit.
Enoaoement Timeline
September October November December January Februarv
Planningllnterim X
Work
Testing of Internal X X X X
Controls
A-133 Compliance X X X X
Procedures (if
applicable)
Financial Statement X X
Testina
Report Preoaration X X
Delivery of Hard X
Copy Audited
Statements
Identification of Anticipated Potential Audit Problems
We do not anticipate any audit problems at this time. However, if we do encounter an audit problem we will first
gather all relevant facts from the Finance Department and any other key management personnel and department
heads of key offices involved. If the problem is unresolved at that point, we will meet with the Audit Committee or
City Commission, as applicable.
CONCLUSION
ALBERNI CABALLERO & COMPANY, LLP IS THE "RIGHT" CHOICE FOR THE
CITY OF SUNNY ISLES BEACH
WE PLEDGE WE WILL:
Q Provide a qualified and experienced audit team possessing knowledge of the operation and administration of
the City of Sunny Isles Beach compliance and legal requirements, and accounting and reporting for operations
pursuant to auditing standards and legal requirements
Q Demonstrate our commitment to quality client service through:
.:. ease of accessibility
.:. prompt response to questions, comments, or requests
.:. insight and suggestions regarding internal controls, management, and operation, as proper, for both
financial and compliance considerations
Q Provide value and services above and beyond the traditional auditor's "product" - we will "go the extra mile"
Q Coordinate with City personnel, to ensure minimum disruption and maximum contribution of City staff
Q Develop and maintain open lines of communication with the City to help expedite the audit process and avoid
awkward end-of-engagement "surprises"
The partners and staff of Alberni Caballero & Company, LLP are committed to providing the City of Sunny Isles
Beach with our resources and specialized expertise. We vow to work closely with the City's staff to accomplish not
only those minimum requirements set forth in your Request for Proposal, but also to ~ those expectations.
CITY OF SUNNY ISLES BEACH
RFP # 10-06-01
Page 15
APPENDIX A- RESUMES
-
PEDRO ALBERNI, CPA
e-mail: pedro@acc-cpa.com
PoslUon
EducaUon
Professional
History
Clients
Served
Professional
EducaUon
Professional
AssoclaUons .:.
CLIENT SERVICE PARTNER
Bachelor Degree, Accounting, 1973 Florida International University
.:. CPA, in Florida since 1977, Certificate No. AC06301
.:. Partner of Alberni Caballero & Company, LLP
.:. Partner of Alberni Caballero & Alberni, P.A., since 1977-2006
A partial list of public sector audit clients served follows:
.:. Homestead Housing Authority
.:. Punta Gorda Housing Authority
.:. West Palm Beach Housing Authority
.:. Riviera Beach Housing Authority
.:. Hialeah Housing Authority
.:. Venice Housing Authority
.:. Orlando Housing Authority
.:. Palm Beach County Housing Authority
.:. Lee County Housing Authority
.:. City of Hialeah Gardens, Florida
.:. City of South Miami, Florida
.:. City of Hialeah, Florida
.:. Village of EI Portal, Florida
.:. Village of Biscayne Park, Florida
.:. Town of Briny Breezes, Florida
.:. South Dade Soil & Water Conservation District
.:. Virginia Key Beach Park Trust
.:. Broward Center of the Performing Arts
.:. Homestead Elected Officials Retirement Plan
.:. Homestead General Employees Retirement Plan
.:. Homestead Police Officers Retirement Plan
.:. South Miami Pension Plan
.:. Oakland Park General Employees Pension Plan
.:. Town of Jupiter Police Officers Retirement Plan
.:. City of Lauderhill General Employees Retirement Plan
.:. Riviera Beach Police Pension Plan
.:. The Children's Trust (monitorings)
.:. City of North Miami (monitorings)
.:. Children Services Council of Broward County (monitorings)
Educational courses taken during the last two years.
Course
Taxes and other
Accounting, auditing and other
Total Hours
Hours
36
80
ll6
.:. Member, American Institute of Certified Public Accountants
Member, Florida Institute of Certified Public Accountants
NESTOR CABALLERO, CPA, CGAP
e-mail: nestor@acc-cpa.com
Position
Education
Professional
History
Clients
Served
ENGAGEMENT PARTNER - "KEY" MEMBER
Masters Degree, Taxes, 1997, Florida International University,
Bachelor Degree, Accounting, 1995, Florida International University
.:. CPA in Florida since 1997
.:. Partner Alberni Caballero & Company, LLP
.:. Audit Manager Local CPA Firm
.:. Audit Supervisor of Regional CPA Firm
A partial list of public sector audit clients served follows:
.:. Homestead Housing Authority
.:. Punta Gorda Housing Authority
.:. West Palm Beach Housing Authority
.:. Virgin Islands Housing Authority
.:. Riviera Beach Housing Authority
.:. Hialeah Housing Authority
.:. Venice Housing Authority
.:. Orlando Housing Authority
.:. Tampa Housing Authority
.:. Palm Beach County Housing Authority
.:. Lee County Housing Authority
.:. Winter Park housing Authority
.:. Housing Finance Authority of Miami Dade
.:. City of Hialeah Gardens, Florida
.:. City of Tamarac, Florida
.:. City of Oakland Park, Florida
.:. City of South Miami, Florida
.:. Town of Miami Lakes, Florida
.:. Town of Southwest Ranches, Florida
.:. City of Hialeah, Florida
.:. City of Pembroke Pines, Florida
.:. City of Homestead, Florida
.:. City of North Bay Village, Florida
.:. Village of EI Portal, Florida
.:. Village of Biscayne Park, Florida
.:. Town of Briny Breezes, Florida
.:. South Dade Soil & Water Conservation District
.:. Virginia Key Beach Park Trust
.:. Broward Center of the Performing Arts
.:. Homestead Elected Officials Retirement Plan
.:. Homestead General Employees Retirement Plan
.:. Homestead Police Officers Retirement Plan
.:. Riviera Beach Police Pension Plan
.:. South Miami Pension Plan
.:. Oakland Park General Employees Pension Plan
.:. Town of Jupiter Police Officers Retirement Plan
.:. City of Lauderhill General Employees Retirement PLan
.:. City of Hialeah Education Academy
.:. ASPIRA North Youth Leadership Charter School
.:. ASPIRA South Youth Leadership Charter School
.:. ASPIRA Eugenio Maria De Hostos Youth Leadership Charter School
Professional
Education
Professional
Associations
.:. City of Pembroke East Campus Elementary and Middle Charter Schools
.:. City of Pembroke West Campus Elementary and Middle Charter Schools
.:. The Children's Trust (monitorings)
.:. City of North Miami (monitorings)
.:. Children Services Council of Broward County (monitorings)
Educational courses taken during the last three years.
Course
Government Accounting and Auditing
Hours
120
.:. Member, American Institute of Certified Public Accountants
.:. Member, Florida Institute of Certified Public Accountants
.:. Member, Past Member - FICPA, Accounting Principles and Auditing Standards
Committee .
.:. Member, Government Finance Officers Association
.:. Member, Special Review Committee -Government Finance Officers Association
.:. Member, Florida Government Finance Officers
.:. Member, Dade/Broward Government Finance Officers Association
.:. Member, Cuban American Certified Public Accountants Association
.:. Associate Member, Government Finance Officers Association
.:. Associate Member, NAHRO
.:. Associate Member, FAHRO
.:. Board of Directors- Alfalit International, Inc.
.:. Board of Directors- Miami Coalition for the Homeless, Inc.
JENNIFER PATTI, CPA
e.mail: iennifer@.aCC.CDa.com
Position
Education
Professional
History
Clients
Served
Professional
Education
Professional
Associations .:.
MANAGER
Bachelor Degree, Accounting and Management, 1999 Florida International University
Masters Degree, Accounting, 2008 Florida International University
.:. CPA, in Florida since 2009, Certificate No. AC41826
.:. CPA, in New Mexico since 2006, Certificate No. 6190
.:. Manager at Alberni Caballero & Company, LLP
.:. Manager at Oceania Cruises, 2008-2009
.:. Manager at Lennar Corporation, 2004-2008
.:. Supervising Senior Auditor at Grau & Company, PA, 1999-2004
A partial list of public sector audit clients served follows:
.:. City of Hialeah
.:. City of Miami Springs
.:. Town of Cutler Bay
.:. Town of Briny Breezes
.:. Housing Finance Authority of Miami Dade
.:. City of Oakland Park, Florida
.:. Village of Biscayne Park, Florida
.:. City of Miami, Florida (Joint Venture with KPMG)
.:. City of Dania Beach, Florida
.:. Hialeah Housing Authority
.:. Bayfront Park Management Trust
.:. Downtown Development Authority (DDA) (Component unit of the City of Miami)
.:. Downtown Miami Charter School (Component unit of the DDA)
.:. Department of Off-Street Parking (Component unit of the City of Miami)
.:. Tampa Housing Authority
.:. City of Miami Beach Housing Authority
.:. Broward County Housing Authority
.:. Peninsula Housing Developments
.:. Deerwood, Ltd.
.:. Sunset Gardens Rental Apartments
.:. CODEC, Inc.
.:. CNC Management, Inc.
.:. Lincoln Marti Community Agency
.:. Little Havana Activities and Nutrition Centers of Dade County, inc.
.:. Harmony Development Center, Inc.
Educational courses taken during the last two years.
Course
Taxes and other
Accounting, auditing and other
Total Hours
Hours
o
85
8..5
Member, American Institute of Certified Public Accountants (since 2009)
Member, Florida Institute of Certified Public Accountants (since 2009)
.:. Member, Government Finance Officers Association (since 2009)
.:. Member, Florida Government Finance Officers Association (since 2009)
.:.
ANGEL AYALA
a-mail: anQel(iilacc-CDa.com
PoslUon
EducaUon
Professional
History
Clients
Served
Professional
EducaUon
Professional
AssoclaUons .:.
SENIOR ACCOUNTANT
Bachelor Degree, Accounting, University of Puerto Rico
.:. Senior - Alberni Caballero & Company, LLP
A partial list of audit clients served during the last two years follows:
.:. City of Hialeah Education Academy
.:. ASPIRA North Youth Leadership Charter School
.:. ASPIRA South Youth Leadership Charter School
.:. ASPIRA Eugenio Maria De Hostos Youth Leadership Charter School
.:. Homestead Housing Authority
.:. Winter Park Housing Authority
.:. Palm Beach County Housing Authority
.:. Riviera Beach Housing Authority
.:. Punta Gorda Housing Authority
.:. South Dade Soil and Water Conservation District
.:. Hialeah Housing Authority
.:. Orlando Housing Authority
.:. City of Hialeah
.:. City of Hialeah Gardens
.:. Village of EI Portal
.:. City of Miami Springs
.:. The Sundari Foundation
.:. The Lotus Endowment Fund, Inc.
.:. The Herald Charities, Inc.
Educational courses taken during the last two years.
Course
Government Accounting and Auditing
Hours
.8.Q
.:. Associate Member, Florida Government Officers Association
Associate Member, NAHRO
.:. Associate Member, FAHRO
JONATHAN CRUZ
e-mail: ionathan@acc-cpa.com
Position
Education
Professional
History
Clients
Served
Professional
Education
Professional
Associations .:.
SENIOR ACCOUNTANT - "KEY" MEMBER
Bachelor Degree, Accounting, University of Puerto Rico
.:. Senior of Alberni Caballero & Company, LLP
.:. Staff accountant- small CPA firm in Washington D.C.
.:. Office of Inspector General
A partial list of audit clients served during the last year follows:
.:. Riviera Beach Police Pension Fund
.:. City of Homestead Police Retirement Fund
.:. City of Homestead General Employees Retirement Fund
.:. City of Hialeah Employees Retirement System
.:. City of Hialeah Elected Officials Retirement Plan
.:. City of Homestead Elected Officials Retirement Plan
.:. City of Homestead New Elected Officials and Management Retirement Fund
.:. City of Lauderhill Employees Retirement Fund
.:. Pahokee Housing Authority
.:. Orlando Housing Authority
.:. Homestead Housing Authority
.:. ASPIRA North Youth Leadership Charter School
.:. ASPIRA South Youth Leadership Charter School
.:. ASPIRA Eugenio Maria De Hostos Youth Leadership Charter School
.:. Housing Finance Authority of Miami Dade- Audit
.:. Virginia Key Beach Park Trust
.:. Housing Finance Authority of Miami Dade
.:. City of Miami Springs
.:. City of Hialeah
.:. Town of Loxahatchee Groves
.:. City of Homestead (Internal Audit)
.:. West Palm Beach Housing Authority
.:. Office of Inspector General
· Report on Defense Property Accountability System Controls Placed in Operation
Test of Operating Effectiveness for the period Sept 1, 2004 through April 30, 2005.
· Integrated Accounts Payable System Compliance with the Defense Business
Transformation System Certification Criteria
Educational courses taken during the last two year.
Course
Government Accounting and Auditing
Hours
ao
.:. Associate Member, Florida Government Officers Association
Associate Member, NAHRO
.:. Associate Member, FAHRO
SARDOU MERTILUS
e-mail: sardou@acc-cpa.com
Position
Education
Professional
History
Clients
Served
Professional
Education
Professional
Associations .:.
Staff Auditor
Bachelor Degree, Accounting, Florida International University
.:. Staff - Alberni, Caballero & Company, LLP
A partial list of audit clients served during the last two years follows:
.:. City of Hialeah
.:. Village of Biscayne Park
.:. Village of EI Portal
.:. City of Hialeah Gardens
.:. Town of Loxahatchee Groves
.:. Palm Beach Housing Authority
.:. Orlando Housing Authority
.:. Pahokee Housing Authority
.:. City of Hialeah Educational Academy
.:. ASPIRA North Youth Leadership Charter School
.:. ASPIRA South Youth Leadership Charter School
.:. ASPIRA Eugenio Maria De Hostos Youth Leadership Charter School
.:. ASPIRA of Florida, Inc.
.:. Open House Ministries, Inc.
.:. Miami Light Project, Inc.
Educational courses taken during the last year.
Course
Government Accounting and Auditing
Hours
24
.:. Member, Florida International University Accounting Association
Associate Member, Florida Government Officers Association
ELIZABETH J. PRY-SMITH, CCA, CSA, MCSE 2000
Position
Education
Professional
History
Clients
Served
Computer
Experience
Civic
Associations .:.
IT Specialist
Bachelor of Science- Computer Science Florida State University
.:. Classic Computer, Inc. - President
.:. Classic Computer Partners, Inc.- Vice President
.:. Classic Computer Company, Inc.- Vice President
A partial list of audit clients served follows:
.:. City of Pembroke Pines
.:. City of Miramar
.:. Broward County AFL-CIO
.:. Health Dimensions of South Florida
.:. Federation of Public Employees
.:. SEIU Florida Healthcare Union 1525
.:. SJ Metals, Inc.
.:. Art and Cultural Center of Hollywood
Hardware:
A+, Cisco, Sonicwall, NetWolves, VolP, VPN, Windows based Servers and workstations.
Software:
Windows server (NT4-2008), UNIX, Novell, Linux, Windows SBS, SQL, CS Professional
Suite, Office Suite
.:. WAMM- Women's Advocacy Minority Majority
Volunteer IT Specialist- UMCOR United Methodist Committee on Relief
.:. Leader- Girl Scouts of South Florida Junior Troop 10763
.:. Volunteer- Komen.org & RelayForLife.org
APPENDIX B- LETTERS OF RECOMMENDATION
CITY OF MIAMI SPRINGS
~inancel)eparhnent
201 Westward Drive
Miami Springs. FL 33]66-5289
Phone: (305) 805-5014
Fax: (305) 805-5037
William Alonso CPA. CGFO
Finance Director
December 2, 2009
Mr. Nestor Caballero, CPA
Alberni, Caballero & Company, LLP
4649 Ponce De Leon Blvd., Suite 404
Coral gables, Florida 33146
Dear Sirs:
During the past six years, your firm has been responsible for the city's year end
audit and subsequent presentation to Council of the city's CAFR. I would like to extend
my appreciation for all of the professionalism with which your firm has perfonned this
task. You have met all of our deadlines, including the presentation of the CAFR to our
Council during the first Council meeting in January.
I would also like to extend our gratitude for your assistance in the development of
our accounting policies and procedures manual, as well as your assistance in finding and
correcting prior year accounting errors.
Once again, thank you for your dedication and professionalism.
. .' ~flf~-
William Alonso, CPA, FO
Finance Director
rl1
BRQWARD
CENTER
-forMe -
PERFORMING ARTS
December 3, 2009
Nestor Caballero, CPA
Alberni Caballero & Company, L.L.P.
4649 Ponce de Leon Blvd., Suite 404
Coral Gables, FL 33146
Dear Nestor,
I want to take the opportunity to commend you and the firm for the quality audit services that
you have provided to the Performing Arts Center Authority for the past four audits.
The first audit cycle was extraordinarily smooth despite the natural learning curve required to
understand the uniqueness of our business and industry. Year after year, the audit team is
always courteous, patient and conscientious about not disrupting our daily business
requirements.
Even though there have been new members to audit team during the past four years, you have
consistently and successfully transitioned the business and industry knowledge learned from
each prior year. This year's audit has proceeded even more smoothly than last year's. I really
commend you on the firm's use of technology in streamlining the audit process. The results
have benefited us all.
Many thanks to you and your team.
Regards,
~~
Timothy Weeks
Chief Financial Officer
20 I SW Fifth Avenue · Fort Lauderdale, Florida 33312 USA . Phone: 954.522.5334 . Fax: 954.462.3541
Box Office: 954.462.0222 . www.browardcencer.org
Carlos Hernandez
Council President
Council Members
Julio Robaina
Mayor
Jose Yedra
Council Vice President
City of Hialeah
,Jose F. Caragol
Vivian Casals-M uooz
Katharine E. Cue
Isis Garcia-Martinez
Luis Gonzalez
J)L'cl'mher 2. 20()<)
I~Y: N~stor Cahallero
To Whom It ~lay Concern:
It is a gr~at satisbctinn for me to write this ktter ofr~Cl)mm~ndati()nll.)r ]\;~stor
Caballcl'l). and his tirm Alb~rni. Cahallero & Company. LI..P.. iv1r. Cahallero and his firm
pl.'rformed the City of Iliakah's year -end audit for thl' ~007 and 20()X /iscal y~ar and ha\'e hl.'en
en~agL'd to pLT fll rill the 2009 Iis\.:al y~ar audit. \'11'. Cahalkro also perll.mlled Ihe city's <llli.lits as
the audit manager with thL' linn of Ra\.:hlin. Cohen and Iloltz 11.)1' Iiseal years ending jl)l)7
through 2()()(1.
~\'1r. Cahallero's professionalism and high level of expertise were instrumental in
completing our year-end audit and in recei\'ing the Cio\'crnment Finance Ot1icers Association
ll\\'ard II.)r excellent linancial reporting for thl.' 2007 and 200S lis\.:al years and w~ an: confident
Ihal \\1.' will again r~cl.?in: the award fl.)r th~ 2009 tis\.:al y~ar. i\1r. ('ahalkro is al\\ays ,l\.ailahk
to us at any lime of Ih~ y~ar with any questions or assistanc~ that \\e need and w~ ar~ \"~ry
grateful I'm his llutstanding ser\"lct'.
I \\ouIJ highly rccoll1111~nd Mr. Cahallero and the lirlll. Alherni, Cahallero & COlllpany.
1..1..1'. to other go\'t~rnll1ent ag~ncies as I know thatth~y would pn)\'id~ the salll~ professional
and dedicat~d senicc that they do I(H tht' City of Iljakah.
Sinccn:ly,
;ruJrMJ fJ~
Vi\ian Parks
Financ~ Director
Raul L. Martinez Government Center
501 Palm Avenue, Hialeah, Florida' 33010-4719
www.hialeahtl.gov
MIAMI..ADE
tmmD
Housing Finance Authority
7300 NW 19th Street · Suite 501
Miami, Florida 33126
T 305-594-2518
F 305-392-2722 & 392-2723
Carlos Alvarez, Mayor
miamidade.gov
December 11, 2009
Mr. Nestor Caballero, CPA
Alberni Caballero and Company, lLP
4649 Ponce de leon Blvd., Suite 404
Coral Gables, Florida 33146
Dear Nestor: .~
Alberni Caballero and Company, llP was engaged to audit the Housing Finance Authority of Miami-Dade
County for the fiscal period ended September 30, 2009. This was the second year you performed the
audit and we were very ple~sed with the technical knowledge and support provided by you and your
staff. You conducted the audit with professionalism and courtesy and were always accessible during
and after the audit to discuss issues tha,t arose and provide helpful advice.
I believe Alberni Caballero and Company, LlP would provide the same high quality of service and
dedication to every project and highly recommend his services.
il' .
:,:j .". -
We look forward to our continue~ professional relationship with you and the firm.
If you have any questions, please contact me at 305.594.2518.
Sincerely,
/?~ .~
Patricia Bra~
Director
City of Hialeah Gardens
10001 N.W. 87th Avenue, Hialeah Gardens, FL 33016
Phone (305) 558-4114 Fax (305) 819-5315
www.cityofhialeahgardens.com
February 3, 2010
To Whom It May Concern:
As the Director of the Office of Management and Budget for the City of Hialeah Gardens
I have had the pleasure of working with Nestor Caballeros from Alberni, Caballeros, &
Company, LLC to improve a wide range of financial procedures. Under the guidance of
Mr. Caballeros the City's audit process has become more efficient. In addition, Mr.
Caballero's staff demonstrates a high level of professionalism and is committed to
completing audits in a timely manner.
In my experience Mr. Caballeros maintains a positive relationship between the client and
auditors. I highly recommend Mr. Caballero's services without hesitation.
Best Regards,
~;tM--
Marcos Piloto
Office of Management and Budget
Director
Department of Finance
Robert Daddario. CPA
Finance Director
February 3, 2010
To Whom It May Concern:
It is with great pleasure that I offer this recommendation of the audit services
provided by Nestor Cabellero, CPA, and his firm, Alberni, Caballero & Company,
LLP.
Nestor and his staff made our transition from a previous audit firm an effortless
exercise and working with Nestor and his staff was a pleasure. They exhibited a
high level of professionalism and always dealt with us in a patient, friendly and
respectful manner. I had complete confidence in seeking Nestor's advice on
governmental accounting and reporting issues as his extensive background and
experience in such matters makes him well qualified to offer advice in these
areas. What I appreciated most was Nestor's "practical" way of addressing
complex, technical issues and recommending possible solutions.
While the Town of Cutler Bay is a relatively small municipality, Nestor treated us
with importance and always made himself available to the Town Council and
Town staff. as needed. This was greatly appreciated by everyone here at the
Town.
Should you have any further questions, please feel free to call me at the Town.
Robert Daddario, CPA
Finance Director
10720 Caribbean Boulevard, Suite 105, Cutler Bay, FL 33189
(305) 234-4262 Office (305) 234-4251 Fax
www.cutlerbay-fl.gov
APPENDIX C- LICENSES TO PRACTICE IN THE STATE
OF FLORIDA
S1 A TE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BOARD OF ACCOUNTANCY
240 NW 76TH DRIVE, SUITE A
GAINESVILLE FL 32607
(352) 333-2500
ALBERNI CABALLERO & COMPANY, LLP
4649 PONCE DE LEON BLVD
SUITE 404
CORAL GABLES FL 33146
." _. ...-...- -.- .......-............................................. .-. .... ..' ..... .. ... .
Congratulationsl With this license you become one of the nearly one million
Floridians licensed by the Department of Business and Professional Regulation.
Our professionals and businesses range from architects to yacht brokers, from
boxers to barbeque restaurants, and they keep Florida's economy strong.
Every day we work to improve the way we do business in order to serve you better.
For Information about our services, please log onto www.myfloridallcense.com.
There you can find l110re information about our divisions and the regulations that
impact you, subscribe to department newsletters and learn more about the
Department's initiatives.
Our mission at the Department is: License Efficiently, Regulate Fairly. We
constantly strive to serve you better so that you can serve your customers.
Thank you for doing business In Florida. and congratulations on your new license I
e. STATEOFFLORIDA . ACII 4705169
.... "DEPARTMENT 'OF .BOSINESS:AND:.......
,::,.'".: ,}~~OF~SSJ:?~~:.~~EG~~TION :>.'.,.'
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ACCOUNTANCY, CORPORATION .
AL~ER:N;[> CABALLE~?' &: 'CdM~A~rt, LLP'
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AG# 4705169
STATE OF FLORIDA
DEPARTMENT OF 'BUSINESS,,"ANn PROFESSIONAL REGULATION.:" . .', .
BOARD:DF ".~PCOUN'fANC~' '. ..... . . .::~. sECt#' Ld'9i'10;~:07:~~ .
: ",
LICENSE .,NBR.'
11 022009 090212020 . AD64536,
The'ACCOUNTANCYCORPORATION
Named below' IS . LICENSED .
. under the provlsions of: Chapter 473 FS..
Expiration date: DEC 31~ 2011
....
'"
. . .
ALBERNI.CAElALLERO:&.COMPANY, LLP
4649" PONCE. DE. LEON: BLVD" '.
SUITE 404 .'
CORAL GABLES' FL'33146
.CHARLIE CRIST
GOVERNOR .
. ....
'. PISPLAY A~:fREQUIREC)'8Y LAW
:CHARLES: :~w ~>':.'DRAGO :'. .....
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STATE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BOARD OF ACCOUNTANCY
240 NW 76TH DRIVE, SUITE A
GAINESVILLE FL 32607
(352) 333-2500
ALBERNI, PEDRO L
4649 PONCE DE LEON BLVD
CORAL GABLES FL 33134-3011
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"\-7B~",.f1\~:t1~1~F~;;;(;\V.. . ..
IS.. ~;tCE,~$.ED WI~e~' tb';'. ~~J.a10*.. of Ch..47 3 . F.s.
'::';,\~i~r~Uo~':d'~~'~:~~C."}~,l<\~OH':,,," ':~:r~,l,;:9.00.~36,:"" ....
Congratulations! With this license you become one of the nearly one million
Floridians licensed by the Department of Business and Professional Regulation.
Our professionals and businesses range from architects to yacht brokers, from
boxers to barbeque restaurants, and they keep Florida's economy strong.
Every day we work to Improve the way we do business In order to serve you better,
For Information about our services, please log onto www.myfloridalicense.com.
There you can find more information about our divisions and the regulations that
impact you. subscribe to department newsletters and learn more about the
Department's initiatives.
Our mission at the Department is: License Efficiently, Regulate Fairly. We
constantly strive to serve you better so that you can serve your customers.
Thank you for doing business In Florida, and congratulations on your new license!
DETACH HERE
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in~~a*~!~;~r;r~r:~.~i~i;~'_f;i]~cG0_:'~~~;~"j~if~~,t ;;i'.
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STATE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BOARD OF ACCOUNTANCY
240 NW 76TH DRIVE, SUITE A
GAINESVILLE FL 32607
CABALLERO, NESTOR
4649 PONCE DE LEON BLVD.
SUITE 404
CORAL GABLES FL 33146
Congratulations! With this license you become one of the nearly one million
Floridians licensed by the Department of Business and Professional Regulation.
Our professionals and businesses range from architects to yacht brokers, from
boxers to barbeque restaurants, and they keep Florida's economy strong.
Every day we work to improve the way we do business in order to serve you better.
For information about our services, please log onto www.myfloridalicense.com.
There you can find more information about our divisions and the regulations that
impact you, subscribe to department newsletters and learn more about the
Department's initiatives.
Our mission at the Department is: License Efficiently, Regulate Fairly. We
constantly strive to serve you better so that you can serve your customers.
Thank you for doing business in Florida. and congratulations on your new Iicensel
DETACH HERE
(352) 333-2500
eSTATE Of FLORIDA AC# 387733 b
, DEPARTMENT OF BOSINESS AND
, - PROFESSIONAL REGULATION
AC0030376
07/28/08 088016656
CBRTIPIED PUBLIC ACCOUNTANT
CABALLERO, NESTOR -
IS LICENSED _eSeI' the provbiolUl or Ch.473 PS.
bpiz'at1oa date. DBC 31, 3010 I,,08012800U5
AC# 38 7) 3 36.... ~~; r!(ii~~~_~iONAL
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07 28 2008 088016656-_ . ACa,03G3..7,6:';- l~;'.~'~J~;:F:
The CERTIPIED PUBLIC'~AC~OUNTAii1T.: :';:_/~:.. -'!ri!~ !)'
,", "_~'j' " ;-",". "'''';/~~:''/ 1~... ~':::~:";
Named below IS LICENS.~.--::i . :/,:-;:f ....::~!'. .:$HI.-': . ~
Under the provisions of;~;Ch.pt~~,Jt:"l::t~!.. .;
Expiration d.ate:DBC 31, 2010 i.':~,:;l1.?;v)Hn{{ :,~:':,,::
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REGULATION
SEQ# L08072800445
--- - .
STATE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BOARD OF ACCOUNTANCY
240 NW 76TH DRIVE, SUITE A
GAINESVILLE FL 32607
(352) 333-2500
PATTI, JENNIFER MARIE
12073 S W 133 TERRACE
MIAMI FL 33186
Congratulations! With this license you become one of the nearly one million
Floridians licensed by the Department of Business and Professional Regulation.
Our professionals and businesses range from architects to yacht brokers, from
boxers to barbeque restaurants, and they keep Florida's economy strong.
Every day we work to improve the way we do business in order to serve you better.
For information about our services, please log onto www.myfloridalicense.com.
There you can find more information about our divisions and the regulations that
impact you, subscribe to department newsletters and learn more about the
Department's initiatives.
Our mission at the Department is: License Efficiently, Regulate Fairly. We
constantly strive to serve you better so that you can serve your customers.
Thank you for doing business in Florida, and congratulations on your new license!
.' a D~;~~~;:;DAoJi' . BUS:;:S~ b~3 b 9
'..PROFES~,IONAL R~GULATION"
AC41826
10/07/09080330858
. CERTIFIED PUBLIC ACCO~ANT
. PATTI, J~IFERMARIE
... :;,:: ,." ','
IS LICENSED und~r"the-pro~iBions of Ch.473 FS.
ExPl.ratl.~1l 'data,DEC 31; 2010 L09100700179
DETACH HERE
AC# 465 7 3 6 9
STATE OF FLORIDA.
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BOARD OF ACCOUNTANCY SEQ#L09100700179
LICENSE NBR
10 07 2009 080330858 AC41826
The .CERTIFIED PUBLIC ACCOUNTANT
Named below IS LICENSED
Under the provisions of Chapter 473 FS.
Expiration date: DEC 31, 2010
PATTI, JENNIFER MARIE
12073 S W 133 TERRACE
MIAMI FL 33186
CHARLIE CRIST
nnUll!'QlJn'Q
CHARLES W. DRAGO
SECRETARY
ALBERNI CABALLERO & COMPANY LLP
ALBERNI CABALLERO & COMPANY LLP
4649 PONCE DE LEON BLVD, STE 404
CORAL GABLES, FL 33146-2121
DETACH HERE AND DISPLAY BELOW BUSINESS TAX RECEIPT IN CONSPICUOUS PLACE
....................................................................-............-..-..................,..-..........."
CITY OF CORAL GABLES, FLORIDA
BUSINESS TAX RECEIPT
THIS IS NOT A BILL-DO NOT PA Y
CUST. NO, 017883
RECEIPT NO,
BT-OOOOOl1410
BUSINESS NAME:
DBA NAME:
CLASSIFICATION:
1 PROFESSIONAL SVC-PA, LLC, ETC
2
3
4
5
6
2009-2010
ALBERNI CABALLERO & COMPANY LLP
ALBERNI CABALLERO & COMPANY LLP
NO. OF UNITS
LOCATION: 4649 PONCE DE LEON BLVD
STE 404
UNIT DESCRIPTION AMOUNT PAID: $ 171.00
BUSINESS TAX RECPT RENEWAL
.. This receipt does not constitute authority to begin operating at this location without a
Certificate of Use and Inspection Approval ..
VALID ONLY AT LOCATION ABOVE.
BUSINESS TAX RECEIPT EXPIRES 09/30/2010
APPENDIX D- INSURANCE
eRbS CERTIFICATE OF LIABILITY INSURANCE I DATE (MM/DDNYYY)
OP 10 YL OS/21/10
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS
CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES
BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED
REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER.
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to
the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the
certificate holder in lieu of such endorsement(s).
PRODUCER ~~~E~"
iSure Insurance Brokers rlJgN~o, Extl: I r~~, No):
2700 SW 137 AVE 1~DA~SS:
Miami FL 33175 CUSTOMER 10 #: ALBER-4
Phone: 305-223-2533 Fax:305-220-0765 INSURER{S) AFFORDING COVERAGE NAIC#
INSURED INSURER A : Burlington Insurance Co.
Alberni, Caballero & INSURER B : Philadelphia Indernni ty Ins. Co
Com~any, LLP #404
464 Ponce De Leon Blvd INSURER C :
Coral Gables FL 33146-2118
INSURER D :
INSURER E :
INSURER F :
COVERAGES
CERTIFICATE NUMBER:
REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD
INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS
CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS,
EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
'~~~ TYPE OF INSURANCE POLICY NUMBER POLICY EF (MMmDNYVY) LIMITS
INSR WVD (MM/DDNYYY)
GENERAL LIABILITY EACH OCCURRENCE $1,000,000
-
A X COMMERCIAL GENERAL LIABILITY 535B017488 09/21/09 09/21/10 ~~E~~~S (E~~~r~ence) $ 100,000
I CLAIMS-MADE [iJ OCCUR MED EXP (Anyone person) $ 5,000
e-- PERSONAL & ADV INJURY $1,000,000
~ HIRED & NON OWNED AUTO LIAB INCLUDED GENERAL AGGREGATE $2,000,000
GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $ Included
II n PRO- nLOC $
POLICY JECT
AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $
I--- (Ea accident)
e-- ANY AUTO
BODILY INJURY (Per person) $
I--- ALL OWNED AUTOS BODILY INJURY (Per accident)
$
SCHEDULED AUTOS PROPERTY DAMAGE
I--- $
HIRED AUTOS (Per accident)
I---
NON-OWNED AUTOS $
e--
$
UMBRELLA L1AB H OCCUR EACH OCCURRENCE $
-
EXCESS L1AB CLAIMS-MADE AGGREGATE $
- DEDUCTIBLE $
RETENTION $ $
WORKERS COMPENSATION I TORY LIMITS I -rem-
AND EMPLOYERS' LIABILITY Y/N ER
ANY PROPRIETORlPARTNERlEXECUTIVO ~/A E.L. EACH ACCIDENT $
OFFICERlMEMBER EXCLUDED?
(Mandatory in NH) E.L. DISEASE - EA EMPLOYEE $
If yes, describe under
DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIMIT $
B PROF LIAB PHSD458497 09/30/09 09/30/10 EACH CLAI 1,000,000
AGGREGATE 1,000,000
DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES (Attach ACORD 101, Additional Remarks Schedule, if more space is required)
Accountants office. Certificate holder listed as additional insured with
regards to professional liability.
CERTIFICATE HOLDER
CANCELLATION
CITYMSP
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE
THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN
ACCORDANCE WITH THE POLICY PROVISIONS.
Ci ty of Miami Springs
201 Westward Dr.
Miami S rin s FL 33166
AUTHORIZED REPRESENTATIVE
ACORD 25 (2009/09)
@ 198 -2009 ACORD CORPORATION. All rights reserved.
The ACORD name and logo are registered marks of ACORD
APPENDIX E- PEER REVIEW REPORTS
fD8
FICPA Peer Review Program
Administered in Florida by the
Florida Institute of CPAs
AICPA Peer Review Program
Administered in Florida by the
Florida Institute of CPAs
October 7, 2009
Pedro L Alberni, CPA
Alberni, Caballero & Castellanos, LLP
4649 Ponce De Leon Blvd
Suite 404
Coral Gables, FL 33146
Dear Mr. Alberni:
It is my pleasure to notify you that on October 7, 2009 the Florida Peer Review
Committee accepted the report on the most recent system peer review of your
firm. The due date for your next review is May 31, 2012. This is the date by
which all review documents should be completed and submitted to the
administering entity.
As you know, the report had a peer review rating of pass. The Committee asked
me to convey its congratulations to the firm.
Sincerely,
IU/?~
Paul N. Brown
Director of Technical Services
brownp@ficpa.orQ
cc: A. Roger Infante, CPA
Firm Number: 3809865
Review Number: 272987
325 West College Ave. · P.O. Box 5437. Tallahassee, Fl32314. (850) 224-2727. (800) 342-3197 (within Florida only) · Fax (850) 222-8190
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INFANTE & COMPANY
CEFlTIFIEC PUBLIC ACCOUNTANTS. BUSINESS CONSULTANTS
Members of:
American Institute of CPAs
. Center for Audit Quality
. Tax Division
. Personal Financial Planning Section
Rorida Institute of CPAs
National Associated Certified Public Accounting Firms
Harrison Executiva Centre. Suite 308
1930 HarrIson Street
Hollywood. Aoride 33020
Telephone (954) 922-8868
Fax (954) 922-8884
www.infantecocpa.cDm
iccpasOaol.com
System Review Report
May 6, 2009
To the Partners of
Albemi Caballero & Company, L.L.P. (Formerly known as Albemi Caballero & Castellanos, L.L.P.)
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice of Albemi
Caballero & Company, L.L.P. (Formerly known as Albemi Caballero & Castellanos, L.L.P.) (the
firm) in effect for the year ended November 30,2008. Our peer review was conducted in accordance
with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review
Board of the American Institute of Certified Public Accountants. The firm is responsible for designing
a system of quality control and complying with it to provide the firm with reasonable assurance of
performing and reporting in conformity with applicable professional standards in all material respects.
Our responsibility is to express an opinion on the design of the system of quality control and the
firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the
procedures performed in a System Review are described in the standards at
www.aicpa.org/pr5ummarv.
As required by the standards, engagements selected for review included engagements performed under
the Government Auditing Standards.
In our opinion, the system, of quality control for the accounting and auditing practice of Albemi
Caballero & Company, L.L.P. (Formerly known as Albemi Caballero & Castellanos, L.L.P.) in effect
for the year ended November 30, 2008, has been suitably designed and complied with to provide the
firm with reasonable assurance of performing and reporting in conformity with applicable professional
standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail.
Albemi Caballero & Company, L.L.P. (Formerly known as Albemi Caballero & Castellanos, L.L.P.)
has received a peer review rating of pass.
~q~.
Infante & Company
APPENDIX F- REQUIRED AFFIDAVITS
Addendum No.3
CITY OF SUNNY ISLES BEACH
Professional Audit Services
CITY RFP NO.1 0-06-01
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. *AIl other required
documentation (except for the Public Entity Crime and Non Collusive
Affidavits) 'Nill not be considered a part of the fifteon (15) pages.
a*'Required documentatiOii requested such -as quaHfy control- revIeW~
resumes, sample manaqement letters, Public Entity Crime Affidavit. the
Non-collusive Affidavit. and the Schedule of Professional Fees will not be
considered as part of the fifteen paqes.
All Proposals shall be submitted in the form required and shall include all
requested documentation and a completed Public Entity Crime Form along
with a completed Non-Collusive Affidavit.
i
a. Any Proposer wishing to provide the Services described in Sections 1.1
through 1.4 above must submit one (1) original and four (4) additional
complete copies that include, at a minimum, the following documentation:
I. Title Paqe
Title page showing the request for proposals subject; the firm's name; the
name, address and telephone number of the contact person; and the date of
the proposal.
II. Table of Contents
III. Transmittal Letter
A signed letter of transmittal briefly stating the proposer's understanding of
the work to be done, the commitment to perform the work within the time
period, a statement why the firm believes itself to be best qualified to perform
the engagement.
iv. Detailed Proposal
The detailed proposal should follow the order set forth In Section 1.5(C)
below of this RFP.
*Deletions are stricken, and additions are marked in Fi1a1iITQtited- and""Urid'erilned~
~ 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:
Representative's Name/Title:
1// kY;1/' ~~,,/ ~~ a- G'-(l~?) L Lf
AleJ -ip.,- 0 (..I t~.
:;?y+~/-
Company Name:
Signature and Date:
~
7Iz/~
END OF SECTION
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 Sunny Isles Beach
by Nestor Caballero
for Albemi Caballero & Company. LLP
whose business address is
4649 Ponce de Leon Blvd. Suite 404, Coral Gables, FL 33146
and (if applicable) its Federal Employer Identification Number (FEIN) 55-0912340
(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 defmed in Paragraph 287.1 33(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, bribeI)', collusion, racketeering,
conspiracy, or material misrepresentation.
3. I understand that "convicted" or "conviction" as defmed in Paragraph 287 . 133(1)(b ), Florida
Statutes means a fmding 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 a jury 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(l)(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 defmed 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.)
X (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 lBAT THE SUBMISSION OF TIllS FORM TO THE CONTRACTING
OFFICER FOR THE PUBLIC ENTITY IDENTIFIED IN PARAGRAPH 1 (ONE) ABOVE IS
FOR THE PUBLIC ENTITY ONL Y AND, THAT THIS FORM IS VALID THROUGH
DECEMBER 31 OF THE CALENDAR YEAR IN WIllCH IT IS FILED AND FOR THE
PERIOD OF THE CONTRACT ENTERED INTO, WIllCHEVER PERIOD IS LONGER. I
ALSO UNDERSTAND lBA T 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
RANGE IN THE INFORMATIor CONTAINE? IN TIllS FORM.
tJ l-,)-h /' eel l A de .-0
SIGNATIJRE OF AFFIANT (Printed or Typed Legal Name of Affiant)
STATE OF FLORIDA )
)ss.
COUNTY OF MIAMI-DADE)
~he foregoing Form was acknowledged before m~this t 1-- day of~, 2010, by
tJ e.~-t....r C ","l:.~ tll'.~J , as ::rc.......~ - --.--. of
bo.-~ C..l,~\\~..... ...l.Jvo... , a Florida corporation, on behalf of said corporation and limited
partnership. He/She personall appeared before me and is personally known to me.
I NOTARY SEAL,
NOtary:~
Print Name .~M
Notary Public, State of Florida
My Commission Expires: _
/
~. ~ Notary Public Stale of Florida
J"~'\. Susana G Cruz
~~.; My Commission 00591062
~OFf\.o"" Expires 10/30/2010
NON-COLLUSION AFFIDAVIT
STATE OF FLORIDA
COUNTYOF~-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, Albemi Caballero &
Company, LLP (Name of Corporation, Partnership, Individual, etc.), a corporation duly organized
and existing under the laws of the State of Florida of which he is Partner (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, finn 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.
~ ~e$-\<J-- Cl~{L....
. AFFIANT'S NAME
~rtM-
AFFIANT'S TITLE
'2..01 eo
Thq foregoil}g Affidavit was acknowledged before me this \ L day of-S- -' ) 1 ' 296, by
AI IJ-!O"'- {4 t~ll, yD , as ?,.._.......--fJ-,. - of
A L4.-,...; tr4. ,It "'; LU~:] , a Florida corporation, on behalf of said corporation and limited
partnership. He/She persona ly appeared before me and is personally known to me.
{NOTORIAL SEAL}
Notary~~
Print Name: ':ia4// ~/W
Notary Public, State of Florida
My Commission Expires: _
. Notary Public Stale of Florida
R~' Susana G Cruz
~~; My CommissIon 00591062
~oH'l.cf Expires 10/30/2010