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CITY OF SUNNY ISLES BEACH
REQUEST FOR PROPOSALS # 07-04-01
FOR
PROFESSIONAL AUDITING SERVICES
Issued April 4, 2007
18070 Collins Avenue, Sunny Isles Beach, FL 33160
NOTICE TO AUDITORS
NOTICE IS HEREBY GIVEN that the CITY OF SUNNY ISLES BEACH is seeking proposals for the
following:
Request for Proposals 07-04-01
Professional Audit Services for the City of Sunny Isles Beach, Florida
Sealed submittals will be received by the City Clerk until 10:00 a.m., Friday, May 4, 2007, at City of Sunny
Isles Beach, City Hall located at 18070 Collins Avenue, Fourth Floor Conference Room, Sunny Isles
Beach, Florida, 33160. Submittals received after this time will not be accepted and will not be returned. All
late submittals shall become the property of the city.
An optional Pre-Submittal Conference is scheduled for 1:00 PM., Thursday, April 12, 2007 at the Sunny
Isles Beach Government Center, 18070 Collins Avenue, Fourth Floor Conference Room, Sunny Isles
Beach, Florida. All firms planning to submit a proposal are encouraged to attend this meeting.
RFP packages may be obtained from Jane A. Hines, City Clerk, City of Sunny Isles Beach, 18070
Collins A venue, Sunny Isles Beach, Florida 33160, at no cost.
These documents may be examined at the City of Sunny Isles Beach, at the above referenced address.
The City reserves the right to reject any or all submittals, with or without cause, and to waive technical errors
and informalities, and to accept the submittal which best serves the interest of the City.
For further information, please contact Doug Haag, Assistant City Manager-Finance, at 305-792-1775.
Jane A. Hines, CMC, City Clerk
City of Sunny Isles Beach
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CITY OF SUNNY ISLES BEACH
REQUEST FOR PROPOSALS NO. 07-04-01
PROFESSIONAL AUDIT SERVICES
FOR THE CITY OF SUNNY ISLES BEACH, FLORIDA
INSTRUCTION TO SUBMITTERS:
1. Each submittal must have clearly marked on the face of the envelope the following information:
"PROPOSAL"
RFP # 07-04-01 PROFESSIONAL AUDIT SERVICES
OPENING DATE AND TIME: FRIDAY, MAY 4, 2007 @ 10:00 A.M.
OPENING LOCATION: GOVERNMENT CENTER - FOURTH FLOOR
CONFERENCE ROOM
18070 COLLINS A VENUE
SUNNY ISLES BEACH, FL 33160
2. 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.
3. Mail or deliver five (5) sets of the complete proposal with authorized original signatures to:
Office of the City Clerk
City of Sunny Isles Beach
18070 Collins Avenue
Sunny Isles Beach, FL 33160
4. Faxed submittals will not be accepted.
5. The City reserves the right to accept or reject any or all Submittals received.
6. Submittals shall be publicly opened at, and no submittal received later than, 10:00 a.m., Friday, May 4,
2007. Any submittals received after that deadline will not be accepted and will not be returned. All late
submittals will become the property of the city.
7. An Optional Pre-Submittal Conference is scheduled for 1:00 p.m., Thursday, April 12, 2007 at the
Sunny Isles Beach Government Center, 18070 Collins A venue, Fourth Floor Conference Room, Sunny Isles
Beach, Florida. All firms planning to submit are encouraged to attend this meeting.
8. Any additional information can be obtained by contacting Doug Haag, Assistant City Manager-Finance, at
305-792-1775 or Dlwa~ (d"ihtl.nL'l .
9. The City of Sunny Isles Beach is tax exempt (Certificate #23-00-477l31-54C).
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CITY OF SUNNY ISLES BEACH
REQUEST FOR PROPOSALS
T ABLE OF CONTENTS
Page
I. INTRODUCTION
5
II. NATURE OF SERVICES REQUIRED 6
A. Terms of Engagement
B. Scope of Work to be Performed
C. Reports to be Issued
D. Special Considerations
E. Working Paper Retention and Access to Working Papers
III. DESCRIPTION OF THE GOVERNMENT
A. Contact Information
B. Fund Structure
C. Budgetary Basis of Accounting
D. Component Units
E. Joint Ventures
F. Finance Department Operations
G. Computer Systems
H. Availability of Prior Reports and Working Papers
I. Pension Plans
J. Federal and State Awards
10
IV. PROPOSAL TIME LINE
Proposal Calendar
12
V.
ASSIST ANCE TO BE PROVIDED THE AUDITOR AND
REPORT PREPARATION
City of Sunny Isles Beach Responsibilities
13
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Page
VI. PROPOSAL REQUIREMENTS
A. General Requirements
l. Submission of Proposals
14
B. Technical Proposal
l. General Requirements
2. Independence
3. License to Practice in Florida
4. Firm Qualifications and Experience
5. Partner, Supervisory and Staff Qualifications and
Experience
6. Prior Engagements with the City of Sunny Isles Beach
7. Similar Engagements with Other Government Entities
8. Specific Audit Approach
9. Identification of Anticipated Potential Audit Problems
lO. Report Format
c. Cost Proposal
D. General Terms and Conditions
VII. EVALUATION PROCEDURES
A. Selection Process
B. Review of Proposals
C. Evaluation Criteria
21
APPENDI CES
23
A. Organizational Chart
B. List of Key Personnel
C. TRIM information for FY 2006-07
D. Fixed Asset Overview
E. Proposer Guarantees, Warranties and Standard Terms & Conditions
F. Format for Cost Proposal
G. Public Entity Crime Form
H. Non-Collusive Affidavit
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CITY OF SUNNY ISLES BEACH
REQUEST FOR PROPOSALS
I. INTRODUCTION
The City of Sunny Isles Beach is requesting proposals from qualified firms of
certified public accountants to audit its financial statements for three years, with the
initial fiscal year ending September 30,2007. We also will consider an option of
auditing the financial statements an additional two fiscal years, for a total of five
audits. This will be a not-to-exceed engagement and your cost proposal should be all
inclusive.
Pre-proposal conference for all the firms interested in submitting a proposal will be
held at 1 :00 p.m. on Thursday, April l2, 2007 at the Government Center, 18070
Collins Avenue, Sunny Isles Beach, FL 33160 - 4th Floor Conference Room. All
interested firms will be provided with a copy of the minutes of the preproposal
conference within 5 business days. Please refer to the timetable in section IV for key
proposal dates.
The City of Sunny Isles Beach serves an area of 2.2 square miles with a population
of approximately l8,000 The City of Sunny Isles Beach's fiscal year begins on
October 1 st and ends on September 30th. The City of Sunny Isles Beach provides the
normal range of governmental services including police protection, recreational
services, public works, planning, zoning and code enforcement to its citizens. The
City of Sunny Isles Beach's budget for fiscal year 2007 is approximately $56
million, covering roughly l65 full time employees.
More detailed information on the government and its finances can be found in the
Annual Budget and the Annual Audit Report. Please note that these documents can
be viewed on our website at \\ \\ \\ ."ihllnd
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II. NATURE OF SERVICES REQUIRED
A. Engagement
The City of Sunny Isles Beach is requesting proposals from qualified firms of
certified public accountants to audit its financial statements for three years, with the
initial fiscal year ending September 30,2007. We also will consider an option of
auditing the financial statements an additional two fiscal years, for a total of five
audits. The City of Sunny Isles Beach recognizes the potential disruption in
connection with the independent audit. It is also hoped that such a multi-year
agreement will help reduce audit costs by allowing the successful firm to recover the
initial startup costs over several years.
The successful firm is required to enter into a consultant agreement with the City. A
three to five-year contract is contemplated, subject to the annual review and
recommendation of city staff, the satisfactory negotiation of terms (including a price
acceptable to both the City of Sunny Isles Beach and the selected firm), the
concurrence of the City Commission and the annual availability of an appropriation.
These audits are to be performed in accordance with the provisions contained in this
request for proposals.
B. Scope of Work to be Performed
The City of Sunny Isles Beach desires the auditor to express an opinion on the fair
presentation of its general purpose financial statements in conformity with generally
accepted accounting principles.
The auditor shall also be responsible for performing certain limited procedures
involving required supplementary information required by the Governmental
Accounting Standards Board as mandated by generally accepted auditing standards.
To meet the requirements of this request for proposals, the audit shall be performed
in accordance with:
Generally Accepting Auditing Standards as set forth by the American
Institute of Certified Public Accountants, the standards for financial audits set
forth in the U.S. General Accounting Office's Government Auditing
Standards (1994) issued by the U.S. General Accounting Office. the
provisions of the Single Audit Act of 1984 (as amended in 1996), the
provisions of U.S. Office of Management and Budget (OMB) Circular A-l33.
Audits afStates. Local Governments. and Non-Pr<d'it Organiz.ations, and the
State of Florida, Rules (d' the Auditor Geneml.
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The City of Sunny Isles Beach will have all records ready for audit and all
management personnel available to meet with the firm's personnel as of the last week
of November, 2007.
The required Schedule for the 2007 Fiscal Year Audit will be for the firm to submit
25 copies of the audit report no later than February 28, 2008. A representative will
present the findings at the March commission meeting. For subsequent audits, the
audit copies should be delivered no later than January 3l and the findings presented
at the February commission meeting.
C. Reports to be Issued
Following the completion of the audit of the fiscal year's financial statements. the
auditor shall issue:
l. A report on the fair presentation of the financial statements in conformity with
generally accepted accounting principles.
2. A report on compliance and internal control over financial reporting based on an
audit of the financial statements.
3. In the required reports on compliance and internal controls, the auditor shall
communicate any reportable conditions found during the audit. A reportable
condition shall be defined as a significant deficiency in the design or operation of
the internal control structure, which could adversely affect the organization's
ability to record, process, summarize and report financial data consistent with the
assertions of management in the financial statements.
4. Reportable conditions that are also material weaknesses shall be identified as such
in the report. Nonreportable conditions discovered by the auditors shall be
reported in a separate letter to management, which shall be referred to in the
report[ s] on compliance and internal controls.
5. The reports on compliance and internal controls shall include all instances of
noncompliance.
6. Report preparation, editing and printing shall be the responsibility of the auditor.
Irregularities and illegal acts. Auditors shall be required to make an immediate,
written report of all irregularities and illegal or indications of illegal acts of which
they become aware to John Szerlag, City Manager and Doug Haag, Assistant City
Manager - Finance.
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Reporting to the City. Auditors shall assure themselves that the City of Sunny Isles
Beach is informed of each of the following:
I. The auditor's responsibility under generally accepted auditing standards
2. Significant accounting policies
3. Management judgments and accounting estimates
4. Significant audit adjustments
5. Other information in documents containing audited financial statements
6. Disagreements with management
7. Management consultation with other accountants
8. Major issues discussed with management prior to retention
9. Difficulties encountered in performing the audit
D. Special Considerations
The City of Sunny Isles Beach is interested in obtaining the Certificate of
Achievement for Excellence in Financial Reporting. The CAFR for each of the fiscal
years covered by this RFP will be submitted to the Government Finance Officers
Association of the United States and Canada for consideration for the certificate. It
is anticipated that the auditor may be required to provide special assistance to the
City of Sunny Isles Beach to meet the requirements of that program.
E. Working Paper Retention and Access to Working Papers
All working papers and reports must be retained, at the auditor's expense, for a
minimum of three years, unless the firm is notified in writing by the City of Sunny
Isles Beach of the need to extend the retention period. The auditor will be required to
make working papers available, upon request, to the following parties or their
designees:
City of Sunny Isles Beach
U.S. General Accounting Office (GAO)
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Parties designated by the federal or state governments or by the City of Sunny
Isles Beach as part of an audit quality review process
Auditors of entities of which the City of Sunny Isles Beach is a subrecipient
of grant funds
State of Florida
In addition, the firm shall respond to the reasonable inquiries of successor auditors
and allow successor auditors to review working papers relating to matters of
continuing accounting significance.
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III. DESCRIPTION OF THE GOVERNMENT
A. Contact Information
The auditor's principal contact with the City of Sunny Isles Beach will be as follows:
Doug Haag. Assistant City Manager - Finance, or a designated representative, who
will coordinate the assistance to be provided by the City of Sunny Isles Beach to the
firms. This may include general inquiries, requests for prior years' audit reports and
management letters, etc. He can be reached as follows:
Doug Haag, Assistant City Manager - Finance
18070 Collins Avenue, Sunny Isles Beach, FL 3360 I
(305) 792-1775 ,or,
cllucl.2 ~ ~
An organizational chart (Appendix A) and a list of key personnel (Appendix B) are
attached.
B. Fund Structure
The City of Sunny Isles Beach uses the following fund types and account groups in
its financial reporting:
Fund Type/Account Group
General Fund
Stormwater Fund (Proprietary Fund)
Capital Improvement Fund
Police Forfeiture Fund (Special Revenue)
General fixed assets
account group
General long-term debt
account group
Number of
Indi vidual
Funds
1
1
1
I
Number With
Legally Adopted
Annual Budgets
I
I
I
NA
NA
C. Budgetary Basis of Accounting
The City of Sunny Isles Beach prepares its budgets on a basis consistent with
generally accepted accounting principles.
D. Component Units
The City of Sunny Isles Beach is the primary reporting entity and has no other
component units that fall within its govemance.
E. Joint Ventures
The City of Sunny Islcs Beach participates 111 no joint ventures with other
governments.
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F. Finance Department Operations
The Finance Department has four employees and is headed by Jean Watson. Finance
Director. The principal functions performed and the number of employees assigned
to each are as follows:
Function Number of Employees
Finance Director 1
Asst Finance Director 1
Purchasing 1
Accounts Payable 1
In addition, Derrick Arias, IT director, will be available to assist as needed in
providing any systems documentation and explanations. The City of Sunny Isles
Beach will provide the auditor with reasonable work space, desks and chairs. Access
will be provided to fax machines, phone lines and photocopying facilities.
G. Computer Systems
Hardware:
IBM iSeries (AS/400) 9406, Model 270.
Operating system i50S release V5R4 (latest release).
Main storage 4G B.
Disk storage l76GB on 6 drives running at 39.5% capacity.
Integrated IBM DB2 database.
Virus-resistant, object-based 128 bit architecture.
Integrated user and object level security implemented at the operating system level
Scheduled daily and monthly backups using IBM's Backup and Restore Management
Services.
Full software development platform using:
Program Development Manager
Websphere Development Studio Client for iSeries
Ethernet.
Operating system Y2K compliant.
Application Software:
New World Systems Financial and Building/Permitting applications
running on the DB2 database via TCPIP.
H. Availability of Prior Audit Reports and Working Papers
The City of Sunny Isles Beach will use its best efforts to make prior audit reports and
supporting working papers available to proposers to aid their response to this request
for proposals.
I. Pension Plans
The City of Sunny Isles Beach participates in the Florida Retirement System and the
ICMA deferred compensation plans.
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.1. Federal and State Awards
The City of Sunny Isles Beach anticipates receiving the following during FY 2007:
Florida Department of Transportation $2,000,000
Miami-Dade County GOB $347,000
IV. PROPOSAL TIMELINE
A. Proposal Calendar
The following is a list of key dates up to and including the date proposals are due to
be submitted:
Request for proposal issued
April 4. 2007
Preproposal conference
April 12, 2007
Due date for proposals
May 4. 2008
Selected firm notified
May 9.2008
Contract signed by firm
June 1,2007
Contract approved by city commission
June 2 I. 2007
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V. ASSIST ANCE TO BE PROVIDED TO THE AUDITOR AND REPORT
PREPARATION
The Finance staff and responsible management personnel will be available during the audit to
assist the firm by providing information, documentation and explanations. In addition. the
following will also be performed:
I. Preparation of the confirmations and lead schedules.
I Assistance in providing paid invoices, cancelled checks and other supporting
documentation as requested by the firm.
3. Year-end closing of the books of account and preparation of necessary adjusting
journal entries.
4. Preparation of schedules and related materials as requested by the vendor.
5. Preparation of the annual local government financial report submitted to the Florida
Department of Banking and Finance.
6. Balanced trial balances and supporting information as agreed to with the auditor in a
pre-audit planning conference, however, it is expected that the auditor will be
primarily responsible for the drafting and preparation of the financial statements.
including the footnotes, in compliance with GAAP.
7. It is expected that it will be necessary for the auditor to provide minimal, if any. final
year end adjustments during the audit.
8. Additionally, the finance department staff will assist the auditors with clerical tasks.
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VI. PROPOSAL REQUIREMENTS
A. General Requirements
Submission of Proposals
The format and information content of the proposal must be consistent with
the following and the proposal must be delivered no later than May 4 @
lO:OOAM to:
Office of the City Clerk
City of Sunny Isles Beach
l8070 Coil ins Avenue
Sunny Isles Beach. FL 33160
a. Five(5) copies to include the following:
J. Title Page
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.
tJ. Table of Contents
Ill. Transmittal Letter
A signed letter of transmittal brietly 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.
tv. Detailed Proposal
The detailed proposal should follow the order set forth in
Section VI B of this request for proposals.
B. Proposal
I. General Requirements
The purpose of the proposal is to demonstrate the qualifications. competence
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and capacity of the firms seeking to undertake an independent audit of the
City of Sunny Isles Beach in conformity with the requirements of this request
for proposal. As such, the substance of proposals will caITY more weight than
their form or manner of presentation. The proposal should demonstrate the
qualifications of the firm and of the particular staff to be assigned to this
engagement. It should also specify an audit approach that will meet the
request for proposal requirements.
The proposal should address all the points outlined in the request for
proposals. The Proposal should be prepared simply and economically,
providing a straightforward, concise description of the proposer's capabilities
to satisfy the requirements of the request for proposals. While additional data
may be presented, the following subjects, items Nos. 2 through 9, must be
included. They represent the criteria against which the proposal will be
evaluated.
2. Independence
The firm should provide an affirmative statement that is independent of the
City of Sunny Isles Beach as defined by the U.S. General Accounting Office's
Government Auditing Standards (1994). In addition, the firm should provide
an affirmative statement that it is independent of the component unit of the
City of Sunny Isles Beach as defined by those same standards.
The firm should also list and describe the firm's professional relationships
involving the City of Sunny Isles Beach or any of its agencies for the past five
(5) years, together with a statement explaining why such relationships do not
constitute a conflict of interest relative to performing the proposed audit.
In addition, the firm shall give the City of Sunny Isles Beach written notice of
any professional relationships entered into during the period of this
agreement that might constitute a conflict of interest.
3. License to Practice in Florida
An affirmative statement should be included that the firm and all assigned
key professional staff are properly licensed to practice in Florida.
4. Firm Qualifications and Experience
The proposer should state the size of the firm. the size of the firm's
governmental audit staff. the location of the office from which the work on
this engagement is to be performed and the number and nature of the
professional staff to be employed in this engagement on a full-time basis and
the number and nature of the staff to be so employed on a part-time basis.
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Indicate the range of activities performed by the firm, such as auditing,
accounting, tax service or management services. Also. whether your
organization is local, regional, national or international in operations.
The firm is also required to submit a copy of the report on its most recent
external quality control review, with a statement whether that quality control
review included a review of specific local government engagements.
The firm shall also provide information on the results of any federal or state
desk reviews or field reviews of its audits during the past three (3) years. In
addition, the firm shall provide information on the circumstances and status
of any disciplinary action taken or pending against the firm during the past
three (3) years with state regulatory bodies or professional organizations.
5. Partner, Supervisory and Staff Qualifications and Experience
Identify the principal supervisory and management staff, including
engagement partners, managers, other supervisors and specialists, who would
be assigned to the engagement. Indicate whether each such person is
registered or licensed to practice as a certified public accountant in Florida.
Provide information on the government auditing experience of each person.
including information on relevant continuing professional education for the
past three (3) years and membership in professional organizations relevant to
the performance of this audit.
Provide as much information as possible regarding the number.
qualifications, experience and training. including relevant continuing
professional education, of the specific staff to be assigned to this engagement.
Indicate how the quality of staff over the term of the agreement will be
assured.
Engagement partners, managers, other supervisory staff and specialists may
be changed if those personnel leave the firm, are promoted or are assigned to
another office. These personnel may also be changed for other reasons with
the express written permission of the City of Sunny Isles Beach. However. in
either case, the City of Sunny Isles Beach retains the right to approve or reject
replacements.
Other audit personnel may be changed at the discretion of the proposer
provided that replacements have substantially the same or better
qualifications or experience.
6. Prior Engagements with the City of Sunny Isles Beach
List separately all engagements within the last five years, ranked on the basis
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of total staff hours. for the City of Sunny Isles Beach by type of engagement
(i.e., audit, management advisory services, other). Indicate the scope of
work, date, engagement partners, total hours, the location of the firm's office
from which the engagement was performed, and the name and telephone
number of the principal client contact.
7. Similar Engagements With Other Government Entities
For the firm's office that will be assigned responsibility for the audit, list the
most significant Florida municipal engagements (maximum of 5) performed
in the last five years that are similar to the engagement described in this
request for proposal. These engagements should be ranked on the basis of
total staff hours. Indicate the scope of work. date, engagement partners, total
hours, and the name and telephone number of the principal client contact.
Also, include experience in assisting other municipal clients in obtaining the
GFOA Certificate of Achievement for Excellence in Financial Reporting and
implementation of GASB 34.
8. Specific Audit Approach
The proposal should set forth a work plan, including an explanation of the
audit methodology to be followed, to perform the services required in Section
II of this request for proposal. In developing the work plan, reference should
be made to such sources of information as the City of Sunny Isles Beach's
budget and related materials, organizational charts, manuals and programs,
and financial and other management information systems.
Proposers will be required to provide the following information on their audit
approach:
a. Proposed segmentation of the engagement.
b. Level of staff and number of hours to be assigned to each proposed
segment of the engagement.
c. Sample size and the extent to which statistical sampling is to be used
in the engagement.
d. Extent of use of EDP software in the engagement.
e. Type and extent of analytical procedures to be used 1I1 the
engagement.
f. Approach to be taken to gain and document an understanding of the
City of Sunny Isles Beach's internal control structure.
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g. Approach to be taken in determining laws and regulations that will be
subject to audit test work.
h. Approach to be taken in drawing audit samples for purposes of tests
of compliance.
l. Assistance to be provided in meeting the requirements of the
"Certificate of Excellence in Financial Reporting'.
J. Process to produce a meaningful "management letter". Include three
recent "management letters" developed in connection with local
government audits.
k. Internal qual ity control procedures and external qual ity control review
9. Identification of Anticipated Potential Audit Problems
The proposal should identify and describe any anticipated potential audit
problems, the firm's approach to resolving these problems and any special
assistance that will be requested from the City of Sunny Isles Beach.
C. Not-to-Exceed Dollar Cost Bid
l. Total All-Inclusive not-to-exceed price
The dollar cost bid should contain all pricing information relative to
performing the audit engagement as described in this request for proposal.
The total all-inclusive not-to-exceed price to be bid is to contain all direct
and indirect costs including all out -of-pocket expenses.
The City of Sunny Isles Beach will not be responsible for expenses
incuITed in preparing and submitting the technical proposal or the dollar
cost bid. Such costs should not be included in the proposal.
The first page of the dollar cost bid should include the following
information:
a. Name of Firm
b. Certification that the person signing the proposal is entitled to
represent the firm, empowered to submit the bid, and authorized to
sign a contract with the City of Sunny Isles Beach.
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c. A Total All-Inclusive not-to-exceed price for the FY 2007. FY
2008 and FY 2009 engagements.
2. Rates by Partner. Specialist, Supervisory and Staff Level Times Hours
Anticipated for Each
The dollar cost bid should include a schedule of professional fees and
expenses, presented in the format provided in the attachment (Appendix
F). that supports the total all-inclusive maximum price.
3. Rates for Additional Professional Services
If it should become necessary for City of Sunny Isles Beach to request the
auditor to render any additional services to either supplement the services
requested in this RFP or to perform additional work as a result of the
specific recommendations included in any report issued on this
engagement, then such additional work shall be performed only if set forth
in an addendum to the contract between City of Sunny Isles Beach and the
firm. Any such additional work agreed to between City of Sunny Isles
Beach and the firm shall be performed at the same rates set forth in the
schedule of fees and expenses included in the dollar cost bid.
4. Manner of Payment
Progress payments will be made on the basis of hours of work completed
during the course of the engagement, in accordance with the firm's dollar
cost bid proposal. Interim billing shall cover a period of not less than a
calendar month.
D. General Terms and Conditions
There is no expressed or implied obligation for the City of Sunny Isles Beach to
reimburse responding firms for any expenses incurred in preparing proposals in
response to this request.
The City of Sunny Isles Beach reserves the right to reject any or all proposals
submitted.
The City of Sunny Isles Beach reserves the right to retain all proposals submitted and
to use any ideas in a proposal regardless of whether that proposal is selected.
Submission of a proposal indicates acceptance by the firm of the conditions
contained in this request for proposals, unless clearly and specifically noted in the
proposal submitted and confirmed in the contract between the City of Sunny Isles
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Beach and the firm selected.
Any person or affiliate who has been placed on the convicted vendor list following a
conviction for a public entity crime may not submit a bid on a contract to provide any
goods or services to a public entity, may not submit a bid on a contract with a public
entity for the construction or repair of a public building or public work, may not
submit bids on leases of real property to a public entity, may not be awarded or
perform work as a contractor, supplier, subcontractor, or consultant under a contract
with any public entity, and may not transact business with any public entity in excess
of the threshold amount provided in Florida State Statutes Section 287.0 l7, for
CATEGORY TWO for a period of 36 months from the date of being placed on the
convicted vendor list.
Please include a copy of your standard services and consulting agreement with your
proposal.
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VII. EV ALUA TION PROCEDURES
A. Selection
Proposals submitted will be evaluated by the city staff and a recommendation will be
submitted to the Mayor and City Commission for approval. During the evaluation
process, the City of Sunny Isles Beach reserve the right. where it may serve the City
of Sunny Isles Beach's best interest, to request additional information or
clarifications from proposers, or to allow corrections of errors or omissions. At the
discretion of the City of Sunny Isles Beach, firms submitting proposals may be
requested to make oral presentations as part of the evaluation process.
B. Review of Proposals
The City of Sunny Isles Beach will use a point formula during the review process to
score proposals.
C. Evaluation Criteria
Proposals will be evaluated using the criteria listed below. Firms meeting the
mandatory criteria will have their proposals evaluated and scored. The following
represent the principal selection criteria which will be considered during the
evaluation process.
I. Mandatory Elements
a. The audit firm is independent and licensed to practice in Florida.
b. The firm has no conflict of interest with regard to any other work
performed by the firm for the City of Sunny Isles Beach.
c. The firm adheres to the instructions in this request for proposal on
preparing and submitting the proposal.
d. The firm submits a copy of its last external quality control review
report and the firm has a record of quality audit work.
2. Technical Quality:
Each of the proposers who have satisfied the mandatory elements will be
evaluated on the following criteria.
Point
Range
a. Expcrtisc and Expericncc
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
21
(I) The firm's past experience and performance in the State of
Florida on comparable government engagements:
involvement in municipal activity and organizations and
knowledge of the industry; experience assisting clients with
GFOA Certificate of Achievement for Excellence in Financial
Reporting and GASB 34 implementation: experience with
single audits
0-30
(2) The quality (including continuing professional
education) of the firm's professional personnel
to be assigned to the engagement and the quality
of the firm's management support personnel to be
available for technical consultation; training of personnel in
governmental auditing 0 - 30
b. Audit Approach
( I )
Adequacy of audit approach
0-25
(2)
Approach to the management letter
0- 10
(3)
Familiarity with the Certificate of
Achievement in Financial Reporting
0- 5
Total Technical Points lOO
3. Price: Cost will not be the primary factor in the selection of an audit firm.
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
22
APPENDIX A
ORGANIZATIONAL CHART
City Commission
1 I
Office of the Office of the
City Manager City Attorney
I I I
Assistant City Manager. Office of the Human Resources Police Department Assistant City Manager.
Service Division City Clerk Finance Division
Cultural and Building Administrative
- Human Services - - f-- Department ------ Services
City Engineering Community Finance
- Department - - f-- Development - Department
Code Enforcement Information
f-- and Licensing '-- Technology
Planning and Zoning
'---
Public Works
- Department
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City of Sunny Isles Beach: Request for Proposal - Audit Services
23
APPENDIX B
LIST OF KEY PERSONNEL POSITION AND CONTACT INFORMA nON
Name and Title
John Szerlag
Hans Ottinot
Jorge Vera
Doug Haag
Alyce Hanson
Clayton Parker
Derrick Arias
Fred Maas
Jane Hines
Jean Watson
Rick Conner
Robert Solem
Susan Simpson
Thomas Acquaro
4/4/2007
Department
City Manager
City Attorney
Assistant City Manager. Services
Assistant City Manager. Finance
Director. Administrative Services
Building Official/Administrator
Director, Information Technology
Police Chief
City Clerk
Director. Finance
Director. Public Works
Director. Community Development
Director. Cultural & Human Services
Director. Human Resources
Telephone
305.792.1803
305.792.1766
305.792.1912
305.792.1775
305.792.1758
305.792.1783
305.792.1812
305.792.1863
305.792.1794
305.792.1807
305.792.1928
305.792.1789
305.792.1800
305.792.1808
Email
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City of Sunny Isles Beach: Request for Proposal - Audit Services
24
I
APPENDIX C
TRIM TABLE
THE ADOPTED OPERATING BUDGET EXPENDITURES OF SUNNY ISLES BEACH
ARE 19.65% MORE THAN LAST YEAR'S TOTAL OPERATING EXPENDITURES
GENERAL CAPITAL ENTERPRISE
FUND PROJECT FUND FUND
CASH BALANCE BROUGHT
FWD
ESTIMATED REVENUES
Taxes: Millage per $1,000 =2.95
Ad Valorem Taxes
Sales & Use Taxes
Charges for Services
Intergovernmental Revenue
Licenses & Permits
Fines & Forfeitures
Franchise Fees
Development Rights
Impact & Fees Capital
Interest Earned IOther
$
$733,406
$ 2,800,000
13,668,441
2,536,000
417,000
2,058,054
3,008,700
337,500
1,335,000
2,210,000
80,000
600,000
3,400,000
12,990,640
8,420,500
700,000
60,000
690,832
TOTAL
BUDGET
$ 3,533,406
$13,668,441
$ 2,616,000
$ 1,017,000
$ 7,668,054
$ 3,008,700
$ 337,500
$ 1,335,000
$12,990,640
$ 8,420,500
$ 1,450,832
Total Estimated Revenues
and Balances $24,051 ,527 $25,054,546 $ 6,940,000 $56,046,073.00
EXPENDITURES I EXPENSES
General Government 8,767,696 390,000 9,157,696
Public Safety 6,483,016 6,483,016
Physical Environment 3,030,408 22,844,546 6,250,000 32,124,954
Financial & Administration 2,463,148 2,463,148
General Fund Capital Exp 1,097,259 1,097,259
Transfer to Capital Fund 2,210,000 2,210,000
Debt Service 2,210,000 300,000 2,510,000
Total Expenditures I Expenses $24,051 ,527 $25,054,546 $ 6,940,000 $ 56,046,073
Reserve $ $ $ $
Total Appropriated Expenditure
and Reserves S24 051 527 S25 054 546 S 6 940 000 $ 56 046 073
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
25
APPENDIX 0
FIXED ASSET OVERVIEW
BUILDING INFORM.ATlON:
Number of Buildings 2 Total Gross Square Footage
Government Center - 18070 Collins Ave
Public Works Building @ Heritage Park
48,000 Square feet
5,000 square feet
Id
h
"II
h
entIty ow many ocatlons ot the to OWIng you ave:
City Hall or Court House I Public Works/Highway Garages I
18070 Collins A venue - 4 stories 19200 Collins Ave
w/parking garage
Separate Police Stations 0 Jail 0
Fire Houses (Miami-Dade County) 0 Library (Miami-Dade County) I
Located in Government Center
Airport 0 Landfill 0
Wastewater Treatment Facility 0 Plant Capacity of wastewater treatment 0
facility (GPO)
Water Treatment Facility 0 Plant Capacity of water treatment facility 0
(GPO)
Electrical Distribution Facility (FPLJ 0 Plant Capacity of electrical distribution 0
facility
Lift Stations 0 Well Houses 0
Electrical Substations 0 Water Towers 0
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
26
APPENDIX D
FIXED ASSET OVERVIEW
LAND
Number of Parcels of Land Original Cost of Land (Y/N)
I R070 Collins A venue
Heritage Park (2006) $20 Million
500 Sunny Isles Blvd (2007) $3 Million
INFRASTRUCTURE
Id . f h' h
h
f h ( '1
f d I'
f
entITy w tC category you a ve am quantIties 0 eac ml es 0 roa !near eel. etc.)
Roadway or Highways 7.9 Alleys I,SOO
Miles Feet
Traffic Lights 16 Bridges (FOOT) 0
Sewer Lines (Miami-Dade County) 0 Water Lines (North Miami Beach) 0
Electric Lines (Florida Power & Light) 0 Storm Water System 2.000
Feet
Parking Meters 20 Tunnels 0
Fire Hydrants 32 Rest Areas / Scenic Overviews 0
Marinas 0 Boats Ramps 0
Bike / Jogging Paths or Trails 0 Monuments - Sculptures 3
Town Center Park
Samson Park
Gwen Margolis Park
Dams 0 Canals / Waterways IS.OOO
Feet
Lakes (Natural/Man-made) 0 Seawalls 8 11-1 MiIes
Other 0 Other
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
27
APPENDIX D
FIXED ASSET OVERVIEW
PARKS and LAND IMPROVEMENTS
Id .. h
. h . II
h
enll tv ow manv ocattons ot t e to OWIng you ave:
Parks. number of Ballfields and Playgrounds
Town Center Park Town Center Park
Samson Park 6 Samson Park
Golden Shores Park Gwen Margolis Park
Pelican Park 3
Heritage Park
Senator Margolis Park
Pools 0 Marina 0
Golf Courses () Gazebo. band shells 1
Town Center Park
Stadiums () Museums and/or Historic Sites 2
4/-l-/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
28
APPENDIX E
PROPOSER GUARANTEES and WARRANTIES and STANDARD TERMS & CONDITIONS
I. The proposer certifies it can and will provide and make available. as a minimum. all services set forth in
Section II. Nature of Services Required.
J Proposer warrants that it is willing and able to obtain an errors and omissions insurance policy providing a
minimum of $1 million of coverage for the willful or negligent acts. or omissions of any officers. employees
or agents thereof.
3. Proposer warrants that it will not delegate or subcontract its responsibilities under an agreement without the
prior written permission of the City of Sunny Isles Beach.
4. Proposer warrants that all information provided by it in connection with this proposal is true and accurate.
Signature of Official:
Name (typed):
Title:
Firm:
Date:
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
29
APPENDIX E
PROPOSER GUARANTEES and WARRANTIES and STANDARD TERtvlS & CONDITIONS
Successful firm must provide Errors and Omissions coverage with limits for no less than $1 million.
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City of Sunny Isles Beach: Request for Proposal - Audit Services
30
APPENDIX F
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE FY 2007 FINANCIAL STATEMENTS
Hours
Standard
Hourly
Rates
Total
Partners
Managers
Supervisory
staff
Staff
Other (specify):
Subtotal
Total for services
Described in Section
II of the RFP
(Detail on subsequent
pages)
Out-of-pocket expenses:
Meals and lodging
Transportation
Other (specify):
Total not-to-exceed price for FY 2007 audit
Note: The rate quoted should not be presented as a general percentage of the standard hourly rate or as a gross
deduction from the total all-inclusive maximum price.
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
31
APPENDIX F
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE FY 2008 FINANCIAL STATEMENTS
Hours
Standard
Hourly
Rates
Total
Partners
Managers
Supervisory
staff
Staff
Other (specify):
Subtotal
Total for services
Described in Section
II of the RFP
(Detail on subsequent
pages)
Out-of-pocket expenses:
Meals and lodging
Transportation
Other (specify):
Total not-to-exceed price for FY 2008 audit
Note: The rate quoted should not be presented as a general percentage of the standard hourly rate or as a gross
deduction from the total all-inclusive maximum price.
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
32
Appendix F
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE FY 2009 FINANCIAL STATEMENTS
Hours
Standard
Hourly
Rates
Total
Partners
Managers
Supervisory
staff
Staff
Other (specify):
Subtotal
Total for services
Described in Section
II of the RFP
(Detail on subsequent
pages)
Out-of-pocket expenses:
Meals and lodging
Transportation
Other (specify):
Total not-to-exceed price for FY 2009 audit
Note: The rate quoted should not be presented as a general percentage of the standard hourly rate or as a gross deduction
from the total all-inclusive maximum price.
The cost of audits for subsequent years or services beyond 2009 will be negotiated each year or as needed.
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
Appendix G
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.
I. This sworn statement is submitted to
by
for
whose business address is
and (if applicable) its Federal Employer Identification Number (FEIN) is
(IF the entity had no FEIN. include the Social Security Number of the individual stgntng this sworn statement:
2. I understand that a "public entity crime" as defined in Paragraph 287. I 33(l)(g). Florida Statutes. means a violation of any state
or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an
agency or pol itical subdivision of any other state or of the United States. including. but not limited to. any bid or contract for
goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United
States and involving antitrust. fraud. theft. bribery. collusion. racketeering. conspiracy. or material misrepresentation.
3. I understand that "convicted" or "conviction" as defined in Paragraph 287. I 33(l)(b). Florida Statutes means a finding of
guilt or a conviction of a public entity crime. with or without an adjudication of guilt. in any federal or state trial court of
record relating to charges brought by indictment or information after July I. 1989. as a result of ajury verdict. nonjury trial.
or entry of a plea of guilty or nolo contenders.
4. I understand that an "affiliate" as defined in Paragraph 287 .133(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 ajoint venture with a person who has been convicted of a
public entity crime in Florida during the preceding 36 months shall be considered an affiliate.
5. I understand that a "person" as defined in Paragraph 287.l33(l)(e). Florida Statutes. means any natural person or entity
organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which
bids or applies to bid on contracts for the provision of goods or services let by a public entity. or which otherwise transacts
or applies to transact business with a public entity. The term "person" includes those officers. directors. executives.
partners. shareholders. employees. members. and agents who are active in management of any entity.
SIGNATURE OF AFFIANT
(Printed or Typed Legal Name of Affiant)
State of County of
Sworn to and subscribed before me this
day of
. 2007 by
Notary Seal:
Notary's Name Printed. Stamped or Typed
Personally Known: or Produced Identification
4/4/2007 City of Sunny Isles Beach: Request for Proposal - Audit Services
Identification Produced
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services
Appendix H
NON-COLLUSIVE AFFIDAVIT
State of
County of
being first duly sworn. deposes and says thaI:
(l) He/she is the (Owner, Partner, Officer, Representative or Agent) of the Bidder that has
submitted the attached Bid;
(2) He/she is fully informed respecting the preparation and contents of the attached Bid and of all pertinent
circumstances respecting such Bid:
(3) Such Bid is genuine and is not a collusive or sham Bid:
(4) Neither the said bidder nor any of its officers. partners, owners, agents. representatives. employees or parties in
interest. including this affiant. have in any way colluded. conspired. connived or agreed. directly or indirectly, with any
other Bidder, firm. or person to submit a collusive or sham Bid in connection with the Work for which the attached Bid
has been submitted: or to refrain from bidding in connection with such Work: or have in any manner. directly or
indirectly, sought by agreement or collusion. or communication. or conference with any Bidder. firm. or person to fix the
price or prices in the attached Bid or of any other Bidder, or to fix any overhead, profit. or cost elements of the Bid price
or the Bid price of any other Bidder. or to secure through any collusion. conspiracy. connivance. or unlawful agreement
any advantage against the City of Sunny Isles Beach. or any person interested in the proposed Work:
(5) The price or prices quoted in the attached Bid are fair and proper and are not tainted by any collusion.
conspiracy. connivance. or unlawful agreement on the part of the Bidder or any other of its agents. representatives.
owners. employees or parties in interest. including this Affiant.
SIGNATURE OF AFFIANT
(Printed or Typed Legal Name of Affiant)
State of County of
Sworn to and subscribed before me this
day of
. 2007 by
Notary Sea\:
Notary's Name Printed. Stamped or Typed
Personally Known:
or Produced Identification
Identification Produced
4/4/2007
City of Sunny Isles Beach: Request for Proposal - Audit Services