HomeMy WebLinkAboutItem 13 Approval of the One-Year Optional Renewal for Fiscal Year 2025 with Purvis Gray & Company for RFP #22-003 Auditing Services
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
STAFF REPORT
Meeting Date: August 5, 2025
Item #: 13
Contact Name: Joyce Tolbert, Alexis Chentouf Department Director: Vanna Lawitzke
Contact Number: Ext. 1516, Ext. 3111 City Manager: Craig Shadrix
Subject: Approval of the One-Year Optional Renewal for Fiscal Year 2025 with Purvis Gray &
Company for RFP #22-003 Auditing Services. (Procurement Manager Tolbert)
Background Summary:
On April 19, 2022, the City Commission awarded RFP #22-003 Auditing Services and entered into a
continuing-term contract with Purvis Gray & Company LLP for these services. The term of the current contract
is for three (3) fiscal years (FY's 22-24) with two (2) one-year optional renewal extensions. This optional
renewal is to perform the Fiscal Year 2025 Audit. Upon approval, this contract will have one more optional
renewal for the Fiscal Year 2026 Audit.
Issue:
Should the Honorable Mayor and City Commissioners approve the one (1)-year optional contract renewal
which will extend the term of Purvis Gray & Company LLP's Auditing Services contract for RFP #22-003 to
perform the Fiscal Year 2025 Audit?
Recommendations:
1.) Approve the one (1)-year optional contract renewal with Purvis Gray & Company LLP for RFP #22-003 for
the Fiscal Year 2025 Auditing Services;
2.) Authorize the Mayor, City Clerk, and staff to execute all necessary contract documents with Purvis Gray &
Company LLP; and
3.) Authorize the City Manager to approve change orders to this contract up to the limit of his purchasing
authority for each change order, and up to the budgeted amount for all change orders.
Attachments:
1. Purvis Gray Engagement Letter FY25
2. Current Agreement
Financial Impacts:
The fee for the basic financial audit of the City, including the CRA report, is $54,600. If a Federal Single Audit
is required, the fee would be $4,900 for each single audit. Assistance with preparation and review of the
Annual Comprehensive Financial Report will be $12,000. The fee to assist with the preparation of the Annual
Financial Report will be $3,500.
City of Ocoee ▪ 1 N. Bluford Avenue ▪ Ocoee, Florida 34761
Phone: (407) 905-3100 ▪ www.ocoee.org
Type of Item: Consent
July 24, 2025
AUDIT ENGAGEMENT LETTER
Honorable Mayor and City Commission
City of Ocoee
1 N. Bluford Ave
Ocoee, Florida 34761
Pursuant to our engagement letter dated April 19, 2022, we are pleased to confirm our understanding of the
services we are to provide to the City of Ocoee, Florida (the City) for the optional year ending September 30,
2025.
Audit Scope and Objectives
We will audit the financial statements of the governmental activities, the business-type activities, each major
fund, and the aggregate remaining fund information, including the disclosures, which collectively comprise
the basic financial statements of the City for the year ending September 30, 2025. We will also audit and
issue a separate report for the financial statements of the Ocoee Community Redevelopment Agency (the
CRA) for the year then ending. In addition, separate attestation reports pursuant to the American Institute
of Certified Public Accountants (AICPA) Professional Standards AT-C Section 315 are to be issued regarding
the CRA’s compliance with Sections 163.387(6) and (7), Florida Statutes, and the City’s and CRA’s
compliance with Section 218.415, Florida Statutes, in accordance with Chapter 10.550, Rules of the Auditor
General.
Accounting principles generally accepted in the United States of America (GAAP) provide for certain
required supplementary information (RSI), such as management’s discussion and analysis, to supplement
the City’s and the CRA’s basic financial statements. Such information, although not a part of the basic
financial statements, is required by the Governmental Accounting Standards Board who considers it to be
an essential part of financial reporting for placing the financial statements in an appropriate operational,
economic, or historical context. As part of our engagement, we will apply certain limited procedures to
the City’s and the CRA’s RSI in accordance with auditing standards generally accepted in the United States
of America (GAAS). These limited procedures will consist of inquiries of management regarding the
methods of preparing the information and comparing the information for consistency with management’s
responses to our inquiries, the basic financial statements, and other knowledge we obtained during our
audit of the basic financial statements. We will not express an opinion or provide any assurance on the
information because the limited procedures do not provide us with sufficient appropriate evidence to
express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected
to certain limited procedures, but will not be audited:
■ Management’s Discussion and Analysis
■ Required Pension and Other Postemployment Benefits Disclosures
■ Major Fund Budgetary Comparison Statements
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -2- July 24, 2025
We have also been engaged to report on supplementary information other than RSI that accompanies the
City’s financial statements. We will subject the following supplementary information to the auditing
procedures applied in our audit of the financial statements and certain additional procedures, including
comparing and reconciling such information directly to the underlying accounting and other records used
to prepare the financial statements or to the financial statements themselves, and other additional
procedures in accordance with GAAS, and we will provide an opinion on it in relation to the financial
statements as a whole in a report combined with our auditor’s report on the financial statements:
■ Schedule of Expenditures of Federal Awards
■ Combining Non-Major Fund Statements
■ Non-Major Fund Budgetary Comparison Statements
The following additional information accompanying the financial statements will not be subjected to the
auditing procedures applied in our audit of the financial statements, and our auditor’s report will not
provide an opinion or any assurance:
■ Introductory Section
■ Statistical Section
The objectives of our audit are to obtain reasonable assurance about whether the financial statements as
a whole are free from material misstatement, whether due to fraud or error, and issue an auditor’s report
that includes our opinions about whether your financial statements are fairly presented, in all material
respects, in conformity with GAAP, and report on the fairness of the supplementary information referred
to in the second paragraph when considered in relation to the financial statements as a whole.
Reasonable assurance is a high level of assurance but is not absolute assurance and, therefore, is not a
guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will
always detect a material misstatement when it exists. Misstatements, including omissions, can arise from
fraud or error and are considered material if there is a substantial likelihood that, individually or in the
aggregate, they would influence the judgment of a reasonable user made based on the financial
statements. The objectives also include reporting on:
■ Internal control over financial reporting and compliance with provisions of laws, regulations,
contracts, and award agreements, non-compliance with which could have a material effect on the
financial statements in accordance with Government Auditing Standards.
■ Internal control over compliance related to major programs and an opinion (or disclaimer of opinion)
on compliance with federal statutes, regulations, and the terms and conditions of federal awards that
could have a direct and material effect on each major program in accordance with the Single Audit
Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance).
Auditor’s Responsibilities for the Audit of the Financial Statements and Single Audit
We will conduct our audit in accordance with GAAS; the standards for financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit
Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting
records, a determination of major program(s) in accordance with Uniform Guidance, and other
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -3- July 24,2025
procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance
with GAAS and Government Auditing Standards, we exercise professional judgment and maintain
professional skepticism throughout the audit.
We will evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management. We will also evaluate the overall presentation of the
financial statements, including the disclosures, and determine whether the financial statements represent
the underlying transactions and events in a manner that achieves fair presentation. We will plan and
perform the audit to obtain reasonable assurance about whether the financial statements are free of
material misstatement, whether from: (1) errors, (2) fraudulent financial reporting, (3) misappropriation
of assets, or (4) violations of laws or governmental regulations that are attributable to the City or to acts
by management or employees acting on behalf of the City. Because the determination of waste and abuse
is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to
detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of
detecting waste or abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control,
and because we will not perform a detailed examination of all transactions, there is an unavoidable risk
that some material misstatements or non-compliance may not be detected by us, even though the audit
is properly planned and performed in accordance with GAAS, Government Auditing Standards, and
Chapter 10.550, Rules of the Auditor General. In addition, an audit is not designed to detect immaterial
misstatements or violations of laws or governmental regulations that do not have a direct and material
effect on the financial statements or on major programs. However, we will inform the appropriate level
of management of any material errors, any fraudulent financial reporting, or misappropriation of assets
that come to our attention. We will also inform the appropriate level of management of any violations of
laws or governmental regulations that come to our attention, unless clearly inconsequential. We will
include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to
the period covered by our audit and does not extend to any later periods for which we are not engaged
as auditors.
We will also conclude, based on the audit evidence obtained, whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going
concern for a reasonable period of time.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the
accounts, tests of the physical existence of inventories, and direct confirmation of receivables and certain
assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial
institutions. We will also request written representations from your attorneys as part of the engagement.
We have identified the following significant risks of material misstatement as part of our audit planning:
■ Potential risk related to management override of internal controls.
■ Potential risk due to turnover in key finance and accounting personnel.
■ Potential risk associated with improper revenue recognition related to overstatement of revenues.
Our audit of the financial statements does not relieve you of your responsibilities.
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -4- July 24,2025
Audit Procedures—Internal Controls
We will obtain an understanding of the City and its environment, including the system internal control
relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial
statements, whether due to error or fraud, and to design and perform audit procedures responsive to
those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinions. The
risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of
internal control. Tests of controls may be performed to test the effectiveness of certain controls that we
consider relevant to preventing and detecting errors and fraud that are material to the financial statements
and to preventing and detecting misstatements resulting from illegal acts and other non-compliance
matters that have a direct and material effect on the financial statements. Our tests, if performed, will be
less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion
will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
As required by the Uniform Guidance, we will perform tests of controls to evaluate the effectiveness of
the design and operation of controls that we consider relevant to preventing or detecting material non-
compliance with compliance requirements applicable to each major federal award program. However, our
tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly,
no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or
material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will
communicate to management and those charged with governance internal control-related matters that
are required to be communicated under the AICPA professional standards, Government Auditing
Standards, and the Uniform Guidance.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we will perform tests of the City’s and the CRA’s compliance with provisions of applicable
laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those
procedures will not be to provide an opinion on overall compliance, and we will not express such an
opinion in our report on compliance issued pursuant to Government Auditing Standards.
The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance
about whether the auditee has complied with federal statutes, regulations, and the terms and conditions
of federal awards applicable to major programs. Our procedures will consist of tests of transactions and
other applicable procedures described in the OMB Compliance Supplement for the types of compliance
requirements that could have a direct and material effect on each of the City’s major programs. For federal
programs that are included in the Compliance Supplement, our compliance and internal control
procedures will relate to the compliance requirements that the Compliance Supplement identifies as being
subject to audit. The purpose of these procedures will be to express an opinion on the City’s compliance
with requirements applicable to each of its major programs in our report on compliance issued pursuant
to the Uniform Guidance.
Responsibilities of Management for the Financial Statements and Single Audit
Our audit will be conducted on the basis that you acknowledge and understand your responsibility for:
(1) designing, implementing, establishing, and maintaining effective internal controls relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -5- July 24,2025
whether due to fraud or error, including internal controls over federal awards, and for evaluating and
monitoring ongoing activities to help ensure that appropriate goals and objectives are met; (2) following
laws and regulations; (3) ensuring that there is reasonable assurance that government programs are
administered in compliance with compliance requirements; and (4) ensuring that management and
financial information is reliable and properly reported. Management is also responsible for implementing
systems designed to achieve compliance with applicable laws, regulations, contracts and grant
agreements. You are also responsible for the selection and application of accounting principles; for the
preparation and fair presentation of the financial statements, schedule of expenditures of federal awards,
and all accompanying information in conformity with GAAP; and for compliance with applicable laws and
regulations (including federal statutes), rules, and the provisions of contracts and grant agreements
(including award agreements). Your responsibilities also include identifying significant contractor
relationships in which the contractor has responsibility for program compliance and for the accuracy and
completeness of that information.
Management is responsible for making drafts of financial statements, schedule of expenditures of federal
awards, all financial records, and related information available to us; for the accuracy and completeness
of that information (including information from outside of the general and subsidiary ledgers); and for the
evaluation of whether there are any conditions or events, considered in the aggregate, that raise
substantial doubt about the City’s ability to continue as a going concern for the 12 months after the
financial statements date or shortly thereafter (for example, within an additional three months if currently
known). You are also responsible for providing us with: (1) access to all information of which you are
aware that is relevant to the preparation and fair presentation of the financial statements, such as records,
documentation, identification of all related parties and all related-party relationships and transactions,
and other matters; (2) access to personnel, accounts, books, records, supporting documentation, and
other information as needed to perform an audit under the Uniform Guidance; (3) additional information
that we may request for the purpose of the audit; and (4) unrestricted access to persons within the City
from whom we determine it necessary to obtain audit evidence. At the conclusion of our audit, we will
require certain written representations from you about the financial statements; schedule of expenditures
of federal awards; federal award programs; compliance with laws, regulations, contracts and grant
agreements; and related matters.
Management responsibilities include adjusting the financial statements to correct material misstatements
and confirming to use in the management letter that the effects of any uncorrected misstatements
aggregated by us during the current engagement and pertaining to the latest period presented are
immaterial, both individually and in the aggregate, to the financial statements as whole.
Management is responsible for the design and implementation of programs and controls to prevent and
detect fraud, and for informing us about all known or suspected fraud affecting the City involving:
(1) management, (2) employees who have significant roles in internal control, and (3) others where the
fraud could have a material effect on the financial statements. Your responsibilities include informing us
of your knowledge of any allegations of fraud or suspected fraud affecting the City received in
communications from employees, former employees, grantors, regulators, or others. In addition, you are
responsible for identifying and ensuring that the City complies with applicable laws, regulations, contracts,
agreements, and grants. You are also responsible for taking timely and appropriate steps to remedy fraud
and non-compliance with provisions of laws, regulations, contracts and grant agreements that we report.
Additionally, as required by the Uniform Guidance, it is management’s responsibility to evaluate and
monitor non-compliance with federal statutes, regulations, and the terms and conditions of federal
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -6- July 24,2025
awards; take prompt action when instances of non-compliance are identified, including non-compliance
identified in audit findings; promptly follow up and take corrective action on reported audit findings; and
prepare a summary schedule of prior audit findings and a separate corrective action plan.
Management is responsible for identifying all federal awards received and understanding and complying
with the compliance requirements and for the preparation of the schedule of expenditures of federal
awards (including notes and non-cash assistance received) in conformity with the Uniform Guidance. You
agree to include our report on the schedule of expenditures of federal awards in any document that
contains and indicates that we have reported on the schedule of expenditures of federal awards. You also
agree to include the audited financial statements with any presentation of the schedule of expenditures
of federal awards that includes our report thereon or make the audited financial statements readily
available to intended users of the schedule of expenditures of federal awards no later than the date the
schedule of expenditures of federal awards is issued with our report thereon.
Your responsibilities include acknowledging to us in the written representation letter that: (1) you are
responsible for the presentation of the schedule of expenditures of federal awards in accordance with the
Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and
content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or
presentation have not changed from those used in the prior period (or if they have changed, the reasons
for such changes); and (4) you have disclosed to us any significant assumptions or interpretations
underlying the measurement or presentation of the schedule of expenditures of federal awards.
Management is also responsible for the preparation of the other supplementary information, which we
have been engaged to report on, in conformity with GAAP. Management agrees to include our report on
the supplementary information in any document that contains and indicates that we have reported on the
supplementary information. Management also agrees to include the audited financial statements with
any presentation of the supplementary information that includes our report thereon or make the audited
financial statements readily available to users of the supplementary information no later than the date the
supplementary information is issued with our report thereon. Your responsibilities include acknowledging
to us in the written representation letter that: (1) you are responsible for the presentation of the
supplementary information in accordance with GAAP; (2) you believe that the supplementary information,
including its form and content, is fairly presented in accordance GAAP; (3) the methods of measurement
or presentation have not changed from those used in the prior year (or, if they have changed, the reasons
for such changes); and (4) you have disclosed to us any significant assumptions or interpretations
underlying the measurement or presentation of the supplementary information.
Management is responsible for establishing and maintaining a process for tracking the status of the audit
findings and recommendations. Management is also responsible for identifying and providing report
copies of previous financial audits, attestation engagements, performance audits, or other studies related
to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility
includes relaying to us corrective actions taken to address significant findings and recommendations
resulting from those audits, attestation engagements, performance audits, and studies. You are also
responsible for providing management’s views on our current findings, conclusions, and
recommendations, as well as your planned corrective actions, for the report, and for the timing and format
for providing that information.
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -7- July 24,2025
Examination Reports
The following examination reports will be issued by us regarding compliance with the following:
■ Independent Accountant’s Report on Compliance with Section 218.415, Florida Statutes. One for the
City and the CRA.
■ Independent Accountant’s Report on Compliance with Section 163.387(6) and (7), Florida Statutes –
for the CRA.
The objectives of our examination are to: (1) obtain reasonable assurance about whether the report (as
applicable) is free from material misstatement based on the applicable criteria; and (2) to express an
opinion as to whether the subject matter is presented and/or the City complied, in all material respects,
in accordance with the specified requirements.
Our examination will be conducted in accordance with attestation standards established by the AICPA.
Accordingly, it will include examining, on a test basis, your records and other procedures to obtain
evidence necessary to enable us to express our opinion. We will issue a written report upon completion
of our examination. We cannot provide assurance that an unmodified opinion will be expressed.
Circumstances may arise in which it is necessary for us to modify our opinion. If our opinion is other than
unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete
the examination or are unable to form or have not formed an opinion, we may decline to express an
opinion or may withdraw from this engagement.
Because of the inherent limitations of an examination engagement, together with the inherent limitations
of internal control, an unavoidable risk exists that some material misstatements may not be detected, even
though the examination is properly planned and performed in accordance with the attestation standards.
Our examination does not provide a legal determination on the City’s compliance with the specified
requirements.
The examination reports are solely to comply with the specified requirements and are not suitable for any
other purpose.
We will plan and perform the examination to obtain reasonable assurance about whether the subject
matter is free from material misstatement and/or the City complied, based on the specified requirements.
Our engagement will not include a detailed inspection of every transaction and cannot be relied on to
disclose all material errors or known and suspected fraud or non-compliance with laws or regulations, or
internal control deficiencies, that may exist. However, we will inform you of any known and suspected
fraud and non-compliance with laws or regulations, internal control deficiencies identified during the
engagement, and uncorrected misstatements that come to our attention, unless clearly trivial. We
understand that you will provide us with the information required for our examination and that you are
responsible for the accuracy and completeness of that information. We may advise you about appropriate
criteria, but the responsibility for the subject matter remains with you.
You are responsible for the presentation of the subject matter being examined in accordance with, and for
compliance with, the specified requirements; and for selecting the criteria and determining that such
criteria are appropriate for your purposes. You are responsible for, and agree to provide us with, a written
assertion about whether the subject matter is presented in accordance with and/or you are in compliance
with the specified requirements. Failure to provide such an assertion will result in our withdrawal from
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -8- July 24,2025
the engagement. You are also responsible for providing us with: (1) access to all information of which you
are aware that is relevant to the measurement, evaluation, or disclosure of the subject matter;
(2) additional information that we may request for the purpose of the examination; and (3) unrestricted
access to persons within the City from whom we determine it necessary to obtain evidence.
At the conclusion of the examination engagement, you agree to provide us with certain written
representations in the form of a representation letter.
Other Services
We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and
related notes of the City in conformity with GAAP and the Uniform Guidance based on information
provided by you. We will also assist in the preparation of the Annual Financial Report. These non-audit
services do not constitute an audit under Government Auditing Standards and such services will not be
conducted in accordance with Government Auditing Standards. We will perform the services in
accordance with applicable professional standards.
The other services are limited to the financial statements, schedule of expenditures of federal awards,
and related notes services previously defined. We, in our sole professional judgment, reserve the right to
refuse to perform any procedure or take any action that could be construed as assuming management
responsibilities.
You agree to assume all management responsibilities for the financial statements, schedule of
expenditures of federal awards, and related notes, and any other non-audit services we provide. You will
be required to acknowledge in the management representation letter our assistance with preparation of
the financial statements, the schedule of expenditures of federal awards, and related notes and that you
have reviewed and approved the financial statements, the schedule of expenditures of federal awards,
and related notes prior to their issuance and have accepted responsibility for them. Further, you agree
to oversee the non-audit services by designating an individual, preferably from senior management, with
suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept
responsibility for them.
Engagement Administration, Fees, and Other
We will schedule the engagement based in part on deadlines, working conditions, and the availability of
your key personnel. We will plan the engagement based on the assumption that your personnel will
cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving
supporting documents, and preparing confirmations. If, for whatever reason, your personnel are
unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work
we have to do to complete the engagement within the established deadlines, resulting in an increase in
fe es over our original fee estimate.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection
Form that summarizes our audit findings. It is management ’s responsibility to submit the reporting
package (including financial statements and related notes, schedule of expenditures of federal awards,
summary schedule of prior audit findings, auditor’s reports, and corrective action plan) along with the
Data Collection Form to the Federal Audit Clearinghouse. We will coordinate with you the electronic
submission and certification. If applicable, we will provide copies of our report for you to include with the
reporting package you will submit to pass-through entities. The Data Collection Form and the reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports or
nine months after the end of the audit period.
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -9- July 24,2025
We will provide copies of our reports to the City; however, management is responsible for the preparation
and assembly of the annual comprehensive financial report, the distribution of the reports and the basic
financial statements and related notes, schedule of expenditures of federal awards, and all accompanying
information. Unless restricted by law or regulation, or containing privileged and confidential information,
copies of our reports are to be made available for public inspection.
The audit documentation for this engagement is the property of Purvis, Gray and Company, LLP and
constitutes confidential information. However, subject to applicable laws and regulations, audit
documentation and appropriate individuals will be made available upon request to a federal or state
agency providing direct or indirect funding, or the U.S. Government Accountability Office, for purposes of
a quality review of the audit to resolve audit findings, or to carry out oversight responsibilities. We will
notify you of any such request. If requested, access to such audit documentation will be provided under
the supervision of Purvis, Gray and Company, LLP personnel. Furthermore, upon request, we may provide
copies of selected audit documentation to the aforementioned parties. These parties may intend, or
decide, to distribute the copies or information contained therein to others, including other governmental
agencies.
The audit documentation for this engagement will be retained for a minimum of five years after the report
release or for any additional period requested by a federal or state agency. If we are aware that a federal
awarding agency, pass-through entity, or auditee is contesting an audit finding, we will contact the City
and the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.
I am the engagement partner, and I am responsible for supervising the engagement and signing the
reports. We will begin our audit fieldwork in July 2025 and expect to issue our reports no later than
March 31, 2026. We anticipate a similar schedule for all subsequent years.
Our fee for the basic financial audit of the City, including the CRA report, is $54,600. If a Federal Single
Audit is required, the fee would be $4,900 for each single audit. Assistance with preparation and review
of the Annual Comprehensive Financial Report will be $12,000. The fee to assist with the preparation of
the Annual Financial Report will be $3,500.
Our invoices for these fees will be rendered periodically as work progresses and are payable on
presentation. The above fee is based on anticipated cooperation from your personnel and the assumption
that unexpected circumstances will not be encountered during the audits. If significant additional time is
necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional cost.
This agreement may also be extended beyond the two optional years by mutual agreement.
The City Commission or management may request that we perform additional services not addressed in
this letter. If this occurs, we will communicate with you regarding the scope of the additional services and
the estimated fees. We also may issue a separate engagement letter covering the additional services. In
the absence of any other written communication from us documenting such additional services, our
services will continue to be governed by the terms of this engagement letter.
Reporting
We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the
City Commission of the City of Ocoee. Circumstances may arise in which our report may differ from its
expected form and content based on the results of our audit. Depending on the nature of these
Honorable Mayor and City Commission
City of Ocoee
Ocoee, Florida -10- July 24,2025
circumstances, it may be necessary for us to modify our opinions, add a separate section, or add an
emphasis-of-matter or other-matter paragraph to our auditor’s report, or if necessary, withdraw from this
engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance.
If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions,
we may decline to express opinions or issue reports, or we may withdraw from this engagement.
The Government Auditing Standards report on internal control over financial reporting and on compliance
and other matters will state that: (1) the purpose of the report is solely to describe the scope of testing
of internal control and compliance and the results of that testing, and not to provide an opinion on the
effectiveness of the City’s internal control or on compliance, and (2) the report is an integral part of an
audit performed in accordance with Government Auditing Standards in considering the City’s internal
control and compliance. The Uniform Guidance report on internal control over compliance will state that
the purpose of the report on internal control over compliance is solely to describe the scope of testing of
internal control over compliance and the results of that testing based on the requirements of the Uniform
Guidance. Both reports will state that the report is not suitable for any other purpose.
We appreciate the opportunity to be of service to the City and believe this letter accurately summarizes
the significant terms of our engagement. If you have any questions, please let us know. If you agree with
the terms of our engagement as described in this letter, please sign and return it to us.
Respectfully Submitted,
PURVIS, GRAY AND COMPANY, LLP
Timothy M. Westgate, CPA
Audit Partner
TMW/jlk
RESPONSE:
This letter correctly sets forth the understanding of the City of Ocoee.
Management Signature:
Title:
Date:
Governance Signature:
Title:
Date:
AGREEMENT FOR AUDITING SERVICES
Yiki
This agreement is entered into this day of t'i L , 2022 between the City of
Ocoee, a municipal corporation of the State Florida, referred to as the
City" and Purvis, Gray & Company LLP, a firm of Certified Public Accountants
registered and licensed in the State of Florida, hereinafter referred to as the"Auditors".
WITNESSETH:
That for and in consideration of the mutual performance of the terms and conditions
herein,both parties agree, as follows:
SECTION 1: PURPOSE AND SCOPE OF THE ENGAGEMENT
1. Except as set forth in Section 8 hereof, the audit will be performed as indicated in
Request for Proposals "RFP" #22-003 and addenda, "Exhibit A", and will
encompass,the City's financial statements of the governmental activities,business-
type activities, each major fund and the aggregate remaining fund infoi illation
collectively the "financial statements") as of and for the fiscal year ended
September 3o, 2022, September 3o, 2023, and September 3o, 2024, and shall be
accomplished in accordance with auditing standards generally accepted in the
United States of America and the standards for financial audits contained in
Government Auditing Standards,issued by the Comptroller General of the United'
States, the Single Audit Act of 1996, the provisions of uniform guidance and the
provisions of Section 11.45, Florida Statutes. The Auditors shall utilize the
guidance provided in the AICPA audit guide, Audits of State and Local
Governments. The Auditors shall also consider any specific grant, bond or other
legal covenant or requirement in performing the audit. The objective of an audit
is the expression of opinions,concerning whether the financial statements present
fairly, in all material respects, the financial position of the City and the results of
its operations and cash flows of its Proprietary Funds in conformity with
accounting principles generally accepted in the United States of America.
As part of the audit, the Auditors shall consider the City's internal controls over
financial transactions and assess control risk, as required by auditing standards
generally accepted in the United States of America,for the purpose of establishing
a basis for determining the nature, timing, and extent of auditing procedures
necessary for expressing the Auditor's opinion concerning the financial
statements. The Auditors shall also consider and test the City's internal control
policies and procedures used in administering federal financial assistance
programs. The management of the City is responsible for establishing and
maintaining internal controls. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and related
costs for internal control policies and procedures. The objectives of internal
RFP 22-003 Auditing Services-Agreement
controls are to provide City management with reasonable, but not absolute,
assurance that assets are safeguarded against loss from unauthorized use or
disposition, and that transactions are executed in accordance with City
management's authorization and recorded properly to permit the preparation of
financial statements in accordance with accounting principles generally accepted
in the United States of America. Because of the inherent limitation in any internal
control structure, errors or irregularities may nevertheless occur and not be
detected. Also, projection of any evaluation of internal controls to future periods
is subject to the risk that procedures may become inadequate because of changes
in conditions or that the effectiveness of the design and operation of policies and
procedures may deteriorate.
As required by Government Auditing Standards, the Auditors shall prepare a
separate written report on their understanding of the City's internal controls. The
report shall include, but is not limited to: (1) the scope of the Auditors' work in
obtaining and understanding of the internal controls and in assessing the control
risk, (2) the City's significant internal controls including the controls established
to ensure compliance with laws and regulations that have a material impact on the
general purpose financial statements, (3) the reportable conditions, including the
identification of material weakness, identified as a result of their work in
understanding and assessing control risk and (4) all other matters normally
included in a financial audit as defined by Section 11.45(1)(c), Florida Statutes.
The audit shall include, but not be limited to, procedures designed to provide
reasonable, rather than absolute, assurance of detecting errors and irregularities
that are material to the financial statements. The Auditors shall inform the City
with respect to illegal acts or material errors or irregularities that come to their
attention during the course of the audit.
Compliance with the laws and regulations, contracts, and grants applicable to the
City is the responsibility of the City's management. As part of obtaining assurance
about whether the financial statements are free of material misstatement, the
Auditors shall perform tests of the City's compliance with certain provisions of
laws,regulations,contracts,grants and other matters.
As required by uniform guidance and the Florida Single Audit Act, the Auditors
shall consider and test the City's internal control policies and procedures used in
administering Federal and State award programs. Based on this consideration and
these tests, the Auditors shall assess risk and determine the nature, timing, and
extent of testing compliance with requirements that, if not complied with, could
have a material effect on a major Federal or State award program. However, tests
will be less in scope than would be necessary to render an opinion on these controls
and, accordingly, no opinion will be expressed in the Auditors report on internal
control pursuant to uniform guidance.
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RFP 22-003 Auditing Services-Agreement
In addition, the Auditors shall prepare a separate written Management Letter as
defined by Section 11.45(1)(f), Florida Statutes, defined in Chapter 10.550, Rules
of the Auditor General. A draft of the management letter shall be discussed with
the City Manager or his designee before its issuance in its final form.
At the conclusion of each engagement,the City's management shall provide to the
Auditors a representation letter that, among other things, shall confirm
management's responsibility for the preparation of the financial statements in
conformity with accounting principles generally accepted in the United States of
America, the availability of financial records and related data, the completeness
and availability of all minutes of City Commission meetings, and the absence of
irregularities involving management of those employees who have significant roles
relating to internal controls.
2. The Auditors shall assist with review of the Annual Comprehensive Financial
Report at the request of Management.
3. The Auditors shall be available to attend such public meetings as may be necessary
for discussion of the final audit report.
4. The Auditors shall perform a substantial portion of the audit on City premises. The
City shall furnish reasonable adequate working space that is well lighted,
reasonable comfortable and proximate to accounting and accounting records.
5. The Auditors shall provide all equipment, materials, supplies and personnel
services to perform the audit.
SECTION 2: AUDIT STANDARDS AND PROCEDURES
1. The Audit shall be performed by personnel outlined in the firm's response to
Request for Proposals (RFP) #22-003, "Exhibit B". Any changes in senior level
personnel from those identified in the proposal must be approved by the City's
Finance Director.
2. The Auditors may reasonably utilize the City's staff to perform work of an assisting
data gathering) nature, consistent with auditing standards generally accepted in
the United States of America, and whenever qualified City employees are
reasonably available. This shall be coordinated with,the Finance Director or
designee.
3. The Auditors agree that the City and the Auditors are subject to the public records
laws of the State of Florida with regard to records that are, in fact,public records.
Public records,as defined by State law,shall be subject to said laws,but not records
that are not public records. The Auditors shall be entitled to rely upon and assert
all provisions of the State's public .records laws relating to exemptions and
3
RFP 22-003 Auditing Services-Agreement
confidentiality of records. The Auditors may be subject to the Public Records Laws
only with regard to certain records in that all records. The Auditors assert that
work papers for this Agreement are the property of the Auditors and constitute
confidential information. Such work papers shall be maintained for a minimum of
three (3)years after the date of a completed audit or as may otherwise be required
bylaw. In addition to public records being subject to the provision of the State's
public records laws, the Auditors may fully interact with other agencies of
government in accomplishing the audit.
4. The Auditors shall not assign, sublet or otherwise dispose of, without first
obtaining written consent of the City's Finance Director after approval by the City
Commission, the services to be performed pursuant to this Agreement, or any
portion thereof.
5. All work and reports performed and submitted by Auditors pursuant to this
Agreement shall be in accordance with applicable State and Federal laws,rules and
regulations.
6. The City shall reasonably make available to the Auditors any and all financial
records, books, supporting documents, City Commission minutes, policies,
contracts, agreements, budgets, personnel assistance and any other records or
requests as may be mutually considered necessary in the conduct of the aforesaid
audit related services.
7. The Auditors shall coordinate with the City's Finance Director for the purpose of
arranging an exit conference at the conclusion of the audit of the City and conduct
said conference with the City Manager or his designee. A draft copy of all reports
shall be provided by the Auditors to the Finance Director for inspection prior to
the said audit exit conference meeting.
8. The Auditors shall keep adequate records and supporting documentation
applicable to this Agreement. Said records and documentation shall be retained
by the Auditors for a minimum of three(3)years from the issuance of the audit to
the City Commission.
9. In order to properly serve the public interest,if the Auditors,in the course of their
audit examination, should discover evidence pointing to a nonfeasance,
malfeasance or misfeasance on the part of any officer or employee of the City or its
agencies, the Auditors shall immediately give notice thereto to the City Manager
unless the City Manager is the subject of the inquiry,in which case the notice shall
be given to the Mayor and City Commission.
Audit Requirements for Fiscal Year September 30,2022,September 3o,2023,and
September 3o, 2024 shall commence upon execution of this Agreement by both
parties.
4
REP 22-003 Auditing Services-Agreement
11. During the performance of this Agreement, the Auditors shall maintain in
compliance with Title VII of the 1964 Civil Rights Act, as amended,and the Florida
Human Rights Act of 1977 and shall not on the grounds of race, color, national
origin, religion, sex, age, disability, or marital status, discriminate in any form or
manner against said Auditors' employees or applicants for employment. Auditors
understand and agree that this Agreement is conditioned upon the veracity of this
statement of assurance. The Auditors shall comply with Title VI of the Civil Rights
Act of 1964 when Federal grants are involved. Other applicable Federal and State
Laws, executive orders, rules and regulations prohibiting discrimination as
hereinabove referenced are included by this reference hereto, to.include Vietnam
era veterans within its protective range of applicability.
12. This Agreement shall be governed by the laws of the State of Florida. Venue for
any actions arising out of the Agreement will lie in Orange County, Florida.
SECTION 3: FEES AND TERMS OF PAYMENT
1. The City shall pay the Auditors the total fee based on the firm's proposal submitted
for RFP #22-0 o3, "Exhibit B", for the audit of fiscal year ending September 30,
2022,September 30,2023,and September 30, 2024. The parties hereto recognize
that the firm's response to the RFP was based on a multi-year contract and that
this contract is being executed for three (3)years; renewal options for(2)one-year
renewal periods may be negotiated. The Agreement shall continue in full force and
effect from the date first written above or until terminated in accordance with this
Agreement. The parties hereto agree that the total fee for the services set forth
herein shall be as set forth on Exhibit "B" attached hereto and that said Exhibit
B:"shall control in the event of any conflict with the firm's proposal submitted in
response to the RFP.
2. The Auditors will render interim billings as work progresses and the City agrees to
pay the interim billings within 30 (thirty) days after receipt. Interim payments
shall be determined by the percentage of work completed at the time an invoice is
submitted.
3. The City shall pay the final billing within thirty (30) days after all the following
conditions have been met:
a. Auditors have rendered their signed Independent Accountant's
Report and applicable Internal Control and Compliance reports;
b. Auditors have rendered the final Management Recommendation
Letter;
c. Auditors have provided assistance with the review of the Annual
Comprehensive Financial Report;
5
RFP 22-003 Auditing Services-Agreement
d.All requested City Commission meetings and staff conferences have
been completed.
4. The Auditors shall comply with all applicable labor laws regarding employment
and pay of its employees. By entering into this contract, the awarded bidder is
obligated to comply with the provisions of Section 448.095, Fla. Statutes,
Employment Eligibility." This includes, but is not limited to utilization of the E-
Verify System to verify the work authorization status of all newly hired
employees, and requiring all subcontractors to provide an affidavit attesting that
the subcontractor does not employ, contract with, or subcontract with, an alien
unauthorized to work in the USA.Failure to comply will lead to termination of this
contract, or if a subcontractor knowingly violates the statute, the subcontractor
must be terminated immediately.
5. Compensation payable pursuant to Section 4 and any amendments to this
Agreement may be withheld if the final audit report does not meet the
requirements of Section 11.45,Florida Statutes, and/or any other State or Federal
laws, rules and regulations applicable to said audits. Compensation may be
withheld until all discrepancies are corrected and conform to above requirements.
SECTION 4:ADDITIONAL SERVICES
1. The Auditors are not required to render any information or services to employees
of the City or to make any studies or investigations at the request of any individual,
except herein provided for. However, the Auditors shall reasonably interact with
and provide information to the Mayor,the City Commissioners and City staff. The
Auditors shall respond to such incidental inquiries without additional charges to
the City. If, in the Auditors' reasonable judgment, the level of time for such
inquiries becomes substantial,the Auditors will notify the City Manager.
2. The City may,from time to time,desire the Auditor to change or increase the scope
of work. This may include the addition of records and procedures in its audit
program. Such requests for additional work will be submitted in writing to the
Auditor by the Finance Director for consideration for approval by the City
Commission. The Auditor will be compensated based on a negotiated hourly
billing rate at the time of the approval. Additional services will be billed to the City
separately.
3. The Auditors shall notify the City's Finance Director of any comments received
from the Auditor General of the State of Florida regarding any deficiencies noted
in the reports of the City.
6
REP 22-003 Auditing Services Agreement
4. The Auditors shall disclose any findings disclosed in Peer Review reports regarding
the audit of the City.
5. The Auditors shall perform a full scope audit of the City, which includes an audit
of the financial statements and compliance as required by Governmental Auditing
Standards. Throughout,the term of this Agreement, if significant increases or
decreases in the required scope of the audit are necessary due to changes in
regulatory or other authoritative pronouncements,the impact of these changes will
be discussed to arrive at a new fee estimate. However,if changes occur that do not
significantly affect those procedures normally performed under as full scope audit;
no change in the fee will be necessary.
SECTION 5: INSURANCE
Prior to commencement and until termination of work for or on behalf of the City, the
Auditors shall procure and maintain insurance of the types and to the limits specified in
RFP #22-003.
The term "City" as used in this section of the Agreement is defined to mean the City of
Ocoee itself, any subsidiaries or affiliates, elected and appointed officials, employees,
volunteers, representatives and agents.
SECTION 6: FORCE MAJEURE
Auditor shall not be liable for any failures or delays resulting from circumstances or
causes beyond its reasonable control,including,without limitation, acts or omissions due
to fire or other casualty, act of God, strike or labor dispute, war or other violence, or any
law, order or requirement of any governmental agency or authority.
SECTION 7: INDEMNITY
Each party ("Indemnifying Party") shall indemnify' and hold harmless the other
Indemnified Party") from any and all claims, suits, actions, liabilities and reasonable
defense costs,in each case solely for bodily injury to individuals and physical damage to
tangible property to the extent directly and proximately caused by the acts or omissions
of the Indemnifying Party while the Auditor is engaged in the performance of services
under this Contract; provided however, that if there is also fault on the part of the
Indemnified Party, the forgoing indemnity shall be on a comparative fault basis, and
provided further, however, that the City's obligation hereunder shall only exist to the
extent permissibly bylaw and to the extent set forth in Section 768.28,Florida Statutes.
As a condition to the foregoing indemnity obligations of the Indemnifying Party, the
Indemnified Party shall provide with the Indemnifying Party with reasonable prompt
notice of any claim for which indemnification may be sought hereunder and shall
cooperate with the Indemnifying Party in connection with such claims. The Indemnifying
REP 22-003 Auditing Services-Agreement
Party shall be entitled to control the handling of any such claim and to defend or settle
any such claim,in its sole discretion,with counsel of its own choosing;provided,however,
that the Indemnifying Party shall have no authority to admit liability on behalf of the
Indemnified Party; and provided further,however, that the Indemnifying Party shall not
be entitled to control the handling of any such claim against the Indemnified Party if the
Indemnified Party asserts that there is also fault on the part of the Indemnified Party. The
provisions of this Section are solely for the benefit of the parties hereto and not intended
to grant any rights, contractual or otherwise to any other person or entity.
Because of the importance of the City's management's representations,the City agrees to
release and indemnify Auditor and its personnel form all claims liabilities and expenses
relating to its services under this Agreement attributable to any material
misrepresentation by City management to the extent and limits permitted by law.
SECTION 8: CONTRACT PERIOD
This Agreement covers the City's fiscal years ending September 3o, 2022, September 30,
2023, and September 30, 2024. Notwithstanding any provision contained in the RFP, it
is agreed that the Agreement covers the audits for the fiscal year ending September 3o,
2022, September 3o, 2023, and September 3o, 2024; renewal options for (2) one-year
renewal periods may be negotiated. The Agreement shall continue in full force and effect
from the date first written above or until terminated in accordance with this Agreement.
SECTION 9: TERMINATION
This Agreement may be terminated at will by the City at any time by giving thirty (3o)
days written notice thereof. In the event of such termination, the City shall pay the
Auditors for the reasonable value of services rendered and expenses incurred by the
Auditors,up to the effective date of such termination. The Auditors may only terminate
this Agreement for cause.
Disputes arising under this Agreement (including, but not limited to, scope, nature and
quality of services to be performed by the Auditor, the Auditors' fees and other terms of
engagement) shall be submitted to mediation. A competent, and impartial third party,
acceptable to both parties, shall be appointed to mediate and each disputing party shall
pay in equal percentage of the mediator's fees and expenses. No suit or arbitration
proceeding shall be commenced under this Agreement until at least sixty(6o) days after
the mediator's first meeting with the involved parties. In the event that the dispute is
required to litigated, the court shall be authorized to assess litigation costs against any
party found not to have participated in the mediation process.
8
RFP 22-003 Auditing Services-Agreement
SECTION io: AMERICANS WITH DISABILITIES ACT OF 1990 (ADA)
The Auditors shall comply with all the requirements as imposed by the ADA, the
regulations of the Federal government issued thereunder, and any and all requirements
of State law related thereto.
SECTION 11: WHEN RIGHTS AND REMEDIES NOT WAIVED
In no event shall the making by the City of any payment to the Auditors constitute or be
construed as a waiver by the City of any breach of covenant or any default which may then
exist, on the part of the Auditors, and the making of such payment by the City while any
such breach or default shall exist shall in no way impair or prejudice any right or,remedy
available to the City with respect to such breach or default.
SECTION 12: NON-ASSIGNABILITY
Neither party shall assign and Agreement without the prior written consent of the other
party.
SECTION 13: HEADINGS
All articles and descriptive headings of sections in this Agreement are inserted for
convenience only and shall affect the construction or interpretation hereof.
SECTION 14: NOTICES
a)Whenever either party desires to give notice unto the other,it must be given
by written notice,sent by registered United States mail,with return receipt
requested, addressed to the party for whom it is intended, at the place last
specified, and the place for giving of notice shall remain such until it shall
have been changed by written notice in compliance with the provisions of
this section. For the present, the parties designate the following as the
respective places for giving of notice,to wit:
For City:
Finance Director
City of Ocoee
15o N. Lakeshore Drive
Ocoee, Florida 34761
407)905-3190
9
REP 22-003 Auditing Services-Agreement
For Auditors:
Purvis, Gray&Company, LLP
Timothy Westgate, CPA, Partner
2347 SE 17th Street
Ocala, Florida 34471
b)Either of the parties may change, by written notice as provided herein, the
address or person for receipt of notice.
SECTION is: CONFLICT OF INTEREST
The Auditors agrees that they will not engage in any action that would create a conflict of
interest in the performance of its obligations pursuant to this Agreement with the City or
which would violate or cause others to violate the provisions of Part III, Chapter 112,
Florida Statutes,relating to ethics in government.
SECTION 16: SEVERABILITY OF INVALID PROVISIONS
If any one(1) or more of the covenants or provisions of this Agreement shall be held to be
contrary to any express provision of law or contrary to the policy of express law, though
not expressly prohibited, or against public policy, or shall, for any reason whatsoever,be
held invalid, then such covenants or provisions of this Agreement, and shall, in no way,
affect the validity of the remaining covenants or provisions of this Agreement.
SECTION 17: TIME OF THE ESSENCE .
Time is of the essence of the lawful performance of the duties and obligations contained
in this Agreement. The parties covenant and agree that they shall diligently and
expeditiously pursue their respective obligations set forth in this Agreement.
SECTION 18: APPLICABLE LAW
This Agreement and the provisions contained herein shall be construed, controlled and
interpreted according to the laws of the State of Florida.
SECTION 19: BINDING EFFECT
Each party hereto represents to the other that it has undertaken all necessary actions to
execute this Agreement, and that it has the legal authority to enter into this Agreement
and to undertake all obligations imposed on it.
10
RFP 22-003 Auditing Services-Agreement
SECTION 20: CHOICE OF LAW AND VENUE
Florida law shall govern the interpretation and enforcement of this Agreement. In any
action or proceeding required to enforce or interpret the terms of this Agreement,venue
shall be in the Circuit Court for the 9th Judicial Circuit of Florida for Orange County,
Florida.
SECTION.21: CONSTRUCTION OR INTERPRETATION OF THE AGREEMENT
This Agreement is the result of bona fide arm's length negotiations between the City and
the Auditors and all parties have contributed substantially and materially to the
preparation of the Agreement. Accordingly, this Agreement shall not be construed or
interpreted more strictly against any one party than against any other party.
Signature page follows.)
11
RFP 22-003 Auditing Services-Agreement
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed as of the day and year first above written.
Signed,sealed and delivered FIRM: PURVIS, GRAY&COMPANY,LIP
In the presence
za_
of:
y:B .4....
Print Name Cht i fitfillth Name: Ti ki, o tly M aeits.it
Title Art-,,
5414taZa gcCorPrintName5+ephapie Mrfiy Company Seal)
APPROVED:
AllEST: CITY OF OCOEE,FLORIDA,
a Florida municipal corporation
Melanie Sibbitt-,City Clerk -Ru y Jo n, Mayor
DATE:
SEAL)
FOR USE AND RELIANCE ONLY BY APPROVED BY THE OCOEE CITY
THE CITY OF OCOEE,FLORIDA COMMiSSION AT A MEETING HELD
APPROVED AS TO FORM AND LEGALITY ON 9 .2022.
this leNday of 6P._31-- 2022. UND R AGENDA ITEM NO.. P .
SHUFFIELD, LOWMAN&WILSON,P.A.
By --------
11
4(S • 4.C
r City!ti10 12
RFP 22-003 Auditing Services-Agreement
EXHIBIT A
RFP #22-003 and ADDENDA
see attached)
13
RFP 22-003 Auditing Services-Agreement
CITY OF OCOEE, FLORIDA
REQUEST FOR PROPOSALS
RFP #22-003
AUDITING SERVICES
ocoee
florida
RI-!'22-003 Auditing Services 1
1TABLEOFCONTENTS
RFP #22-003
AUDITING SERVICES,
RFP DOCUMENTS
Section Page
Legal Advertisement 3
Instructions 4- 8
General Terms and Conditions 9- 17
Summary of Litigation*(Page 17)
Acknowledgement of Addenda*(Page 17)
SCOPE OF SERVICES
Section Page
Scope of Services 18—22
Information Requested from the Firm* 22—24
Evaluation of Proposals 24-25
Price Proposal Form* 26-27
Conflict of Interest Disclosure Form* 28
Company Information and Signature Sheet* 29
Exhibit A—Summary of Significant Accounting Policies 30
7 pages, numbered 31-37)
Proposed Agreement 38- 50
Submit Form Completed with Proposal
End of Table of Contents)
RI-P 22-003 Auditing Services 2
Request for Proposals, Legal Advertisement
The City of Ocoee, Florida, (the "City") is soliciting sealed statements of qualifications
for RFP #22-003 AUDITING SERVICES. Proposals will only be accepted electronically
through Mercell Source to Contract (f/k/a Negometrix), a free e-Procurement platform,
until 2:00 pm, local time, on March 8, 2022. Proposals received after that time or
through any other method will not be accepted under any circumstances. Proposals
that have been timely received will be publicly opened virtually online and the names of
the responding firms read aloud at that time; instructions will be provided at
https://www.ocoee.org/959/Public-Bid-Openinqs. All questions regarding this RFP
should be in writing to Joyce Tolbert, CPPB, Procurement Manager, Finance
Department/Purchasing jtolbert@ocoee.org. No Pre-proposal conference is scheduled
at this time. Prospective respondents may secure a copy of the documents required for
submitting proposals at no charge through Mercell Source to Contract by accessing the
City's published solicitation page at https://app.negometrix.com/buyer/748. Visit
https://www.ocoee.org/323/Purchasing for more information. Prospective respondents
will be provided with all information regarding this RFP, addenda, and changes to the
project requirements through the Mercell Source to Contract platform. Melanie Sibbitt,
City Clerk, Orlando Sentinel February 6, 2022.
22-003 Auditing Services 3
Introduction and Instructions:
The City of Ocoee, Florida, in conformance with Florida Statutes, Section 218.391
Auditor Selection Procedures), and the policies and procedures of the City of
Ocoee (City) is soliciting proposals from qualified Certified Public Accounting Firms
Firm, Proposer, Respondent, Bidder) with Governmental Accounting experience
to submit a response to this RFP to provide Independent Financial Auditing
Services in accordance to the RFP documents. The fiscal years ended September
30, 2022, 2023, and 2024 will be included in this RFP. Renewal options for(2) one-
year renewal periods may be negotiated. The,firm must be duly licensed under
Florida Statutes, Chapter 473 and qualified to conduct audits in accordance with
government auditing standards as adopted by the Florida Board of Accountancy.
The City's current auditing contract has expired. The City intends to award a
contract to one (1) qualified firm to perform the required services. In determining
whether a firm is qualified, the City shall consider the Evaluation Criteria set forth in
this RFP.
A.The City will receive questions regarding this RFP only through the Mercell
Source to Contract platform in the Question & Answer tab or written inquires
directed to Joyce Tolbert, CPPB, Procurement Manager at jtolbertaocoee.orq.
Deadline for receipt of written inquiries will be March 1, 2022 at 12:00 p.m.,
local time. Any clarifications/changes will be only through written addenda
issued by the Procurement Manager. Respondents should not contact City staff,
with the exception of the Procurement Manager, or other City consultants for
information regarding this RFP before the proposal award date. Any contact with
any other member of the City Staff, City Commission, or its agents during the
solicitation, award, and protest period may be grounds for disqualification.
B. Prospective Respondents may secure a free copy of the documents required
for submitting a response through Mercell Source to Contract (f/k/a Negometrix)
platform by accessing the City's published solicitation page at
https://app.negometrix.com/buyer/748 and clicking the "open" filter. Please visit
https://www.ocoee.org/323/Purchasing for more information. Prospective
respondents will be provided with all information regarding this RFP, addenda,
and changes to the project requirements through the Mercell Source to
Contract platform. Partial sets of the documents required for submitting a
statement of qualifications will not be issued. By using Mercell Source to
Contract, prospective Respondents will be provided with all information
regarding this RFP, all addendums and changes to the project requirements;
there is no charge to use the Mercell Source to Contract e-procurement
platform.
The City is ONLY accepting electronic solicitation responses online through the.
City's Mercell Source to Contract platform at
httbs://apb.negometrix.com/buver/748. This link can also be accessed through
the City's website at https://www.ocoee.org/323/Purchasing under the Current
Open Solicitations menu. All responses for this bid MUST be submitted through
RI-P 22-003 Auditing Services 4
the Mercell Source to Contract platform. Bid/RFP/RFQ submissions received in
any other format will not be accepted; no paper, fax, or 0-mailed submissions will
be accepted. There is no charge to use the Mercell,Source to Contract electronic
bid submission platform.
Registration with Mercell Source to Contract is free and is required prior to
submitting an RFP response. You will be required to register once you click the
PARTICIPATE BUTTON in the solicitation file. It is suggested your company
register no later than 24 hours in advance of the RFP submission deadline to
ensure proper registration. Should your company need assistance with
registering, please contact the Mercell Service Desk by calling (724) 888-5294 or
by emailing servicedesk.usnegometrix.com.
Once your company is registered with Mercell Source to Contract, you will be
able to submit your bid/proposal/qualification statement securely, anytime before
the bid deadline, at https://app.negometrix.com/buyer/748 by clicking the
PARTICIPATE BUTTON under the solicitation. You must click the SUBMIT
BUTTON once you finalize your response. You will receive a date/time stamp
confirmation within the Mercell platform and an email confirmation. Proposals
submitted on Mercell Source to Contract will remain locked and inaccessible by
City staff until the bid deadline. Respondents are encouraged to allow ample time
to upload and submit your Response as the system will automatically lock
responses upon the bid deadline. A virtual public RFP opening will be held on
the date and time indicated below. Details on how to access the virtual bid
opening will be located on the City's website at
https://www.ocoee.org/959/Public-Bid-Openings.
C. Respondents shall submit one (1) complete electronic copy, preferably in a single
file, of their proposal on the Mercell Source to Contract platform. Proposals must
be received by, Mercell Source to Contract no later than 2:00 p.m. (local time)
on March 8, 2022. Any proposal received after the above-noted time will not be
accepted under any circumstances. Any uncertainty regarding the time a
proposal is received will be resolved against the Respondent. It shall be the sole
responsibility of the Respondent to have their proposal uploaded and submitted
on the Mercell Source to Contract e-procurement platform prior to the due date
and time.
File Uploads - All electronic files uploaded must be in a common format
accessible by software programs the City uses. Those common formats are
generally described as Microsoft Word (.doc or .docx), Microsoft Excel (.xls or
xlsx), Microsoft Power Point (.ppt or pptx), or Adobe Portable Document Format
pdf). Respondents will not secure, password protect or lock uploaded files; the
City must be able to open and view the contents of the file. Respondents will not
disable or restrict the ability of the City to print the contents of an uploaded
file. Scanned documents or images must be of sufficient quality, no less than
150 dpi, to allow for reading or interpreting the words, drawings, images or
sketches. The City may disqualify any Submittal Response that does not meet
the criteria stated in this paragraph.
171=MMITIr7=ces 5
D. Proposals will be reviewed by an audit selection committee appointed by the City
Commission and will be ranked in accordance with the established evaluation
criteria. Date, time, and location of any scheduled audit selection committee
meeting(s) for this RFP will be announced publicly. The auditor selection
committee is the City Commission. Please be aware that all City Commission
meetings are duly noticed public meetings and all documents submitted to the
City as a part of a bid constitutes public records under Florida law. All Proposers
shall thoroughly examine and become familiar with this RFP package and
carefully note the items specifically called for in this RFP which must be
submitted.
E. Submission of a proposal shall constitute an acknowledgment that the
proposer has complied with Paragraph E. The failure or neglect of a proposer
to receive or examine a document shall in no way relieve it from any obligations
under its proposal or the contract. No claim for additional-compensation will be
allowed which is based upon a lack of knowledge or understanding of any of the
Contract Documents or the scope of services. Proposals shall be in compliance
with the contract documents/scope of services.
F. Any response by the City to,a request for clarification or correction will be made
in the form of a written addendum which will be mailed, e-mailed or faxed by
Mercell Source To Contract (f/k/a Negometrix) to all parties to whom the RFP
package have been issued. The City reserves the right to issue Addenda,
concerning date and time of review committee meeting, clarifications, or
corrections, at any time up to the date and time set for proposal submission. In
this case, proposals that have been received by the City prior to such an
addendum being issued, will be returned to the Respondent, if requested,
unopened. In case any proposer'fails to acknowledge receipt of any such
Addendum in the space provided on the Addendum and fails to attach the
Addendum to their proposal, its' proposal will nevertheless be construed
as though the Addendum had been received and acknowledged.
Submission of a proposal will constitute acknowledgment of the receipt of
the RFP Documents and all Addenda. Only interpretations or corrections
provided by written Addenda shall be binding on the City. Proposers are
cautioned that any other source by which a proposer receives information
concerning, explaining, or interpreting the RFP Documents shall not bind the
City.
G. Any of the, following causes may be considered as sufficient for the
disqualification and rejection of a proposal:
a) Submission of more than one (1) proposal for the same work by an individual,
firm, partnership or corporation under the same or different name. For
purposes 'of this subparagraph, firms, partnerships or corporations under
common control may be considered to be the same entity;
b) Evidence of collusion between or among the proposers; ,
c) Being in arrears on any existing contracts with the City, or litigation with the
City or having defaulted on a previous contract with the City;
Kl-P 22-003 Auditing Services 6
d) Poor, defective or otherwise unsatisfactory performance of work for the City
or any other party on prior projects which, in the City's judgment and sole
discretion, raises doubts as to the proposer's ability to properly perform the
services; or
e) Any other cause which, in the City's judgment and sole discretion, is sufficient
to justify disqualification of proposer or the rejection of its proposal.
H. FLORIDA PUBLIC RECORDS LAW. In accordance with Chapter 119 of the
Florida Statutes, and, except as may be provided by Chapter 119 of the Florida
Statutes and other applicable State and Federal Laws, all Respondents should
be aware that the proposal and the responses thereto are in the public domain
and are available for public inspection. Respondents are requested, however, to
identify specifically any information contained in their proposal that they consider
confidential and/or proprietary and which they believe to be exempt from
disclosure, citing specifically the applicable exempting law. All proposals
received in response to this request for proposals become the property of the
City Ocoee and will not be returned. In the event of an award, all documentation
produced as part of the contract will become the exclusive property of the City.
I. PUBLIC RECORDS COMPLIANCE. The City of Ocoee (City) is a public agency
subject to Chapter 119, Florida Statutes. The Contractor agrees to comply with
Florida's Public Records Law. Specifically, the Contractor shall:
1. Keep and maintain public records required by the City to perform the service.
2. Upon request from the City's custodian of public records, provide the City with
a copy of the requested records or allow the records to be inspected or copied
within a reasonable time at a cost that does not exceed the cost provided in
chapter 119, Florida Statutes, or as otherwise provided by law.
3. Ensure that public records that are exempt or confidential and exempt from the
public records disclosure requirements are not disclosed except as authorized by
law for the duration of the contract term and following completion of the contract
if the Contractor does not transfer the records to the City.
4. Upon completion of the contract, Contractor agrees to transfer at no cost to the
City all public records in possession of the Contractor or keep and maintain
public records required by the City to perform the service. If the Contractor
transfers all public record to the City upon completion of the contract, the
Contractor shall destroy any duplicate public records that are exempt or
confidential and exempt from public records disclosure requirements. If the
Contractor keeps and maintains public records upon completion of the contract,
the Contractor shall meet all applicable requirements for retaining public records.
All records stored electronically must be provided to the City, upon request from
the City's custodian of public records, in a format that is compatible with the
information technology systems of the City.
5. A Contractor who fails to provide the public records to City within a reasonable
kl-P 22-003 Auditing Services 7
time may be subject to penalties under section 119.10, Florida Statutes.
IF THE CONTRACTOR HAS QUESTIONS REGARDING THE
APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE
CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS
RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN
OF PUBLIC RECORDS AT 407-905-3100, EXTENSION 1022,
CCDL@ci.ocoee.fl.us, WITH AN OFFICE LOCATED AT 150
NORTH LAKESHORE DRIVE, OCOEE, FLORIDA 34761.
J. ACCEPTANCE AND AWARD. The City reserves the right to accept or reject
any or all proposals, to waive formalities, technicalities or irregularities, to request
clarification of information submitted in any proposal, or to re-advertise for new
proposals. The City may accept any item or group of items of any proposal,
unless the Respondent qualifies its proposal by specific limitations. The City may
accept one or more proposals if, in the City's discretion, the City determines that
it is in the City's best interest to do so.
The City reserves the right to award the contract to the Respondent(s) which, in
the City's sole discretion, is (are) the most responsive and responsible. The City
reserves the right, as an aid in determining which proposals are responsible, to
require a Respondent to submit such additional evidence of Respondent's
qualifications as the City may deem necessary, and may consider any evidence
available to the City of the financial, technical, and other qualifications and
abilities of a Respondent, including past performance (experience) with the City
and others: The City Commission shall be the final authority in the selection of
any and all proposals for acceptance and award. The Respondent certifies that it
will not withdraw its proposal for a period of one hundred - twenty (120) days
after the scheduled closing time for the receipt of proposals.
K. All applicable laws and regulations of the United States, the State of Florida, and
the City of Ocoee will apply to any resulting Agreement. By entering into this
contract, the awarded bidder is obligated to comply with the provisions of Section
448.095, Fla. Statutes, "Employment Eligibility." This includes, but is not limited
to utilization of the E-Verify System to verify the work authorization status of all
newly hired employees, and requiring all subcontractors to provide an affidavit
attesting that the subcontractor does not employ, contract with, or subcontract
with, an alien unauthorized to work in the USA. Failure to comply will lead to
termination of this contract, or if a subcontractor knowingly violates the statute,
the subcontractor must be terminated immediately.
KI-P 22-003 Auditing Services 8
GENERAL TERMS & CONDITIONS:
1. BID SECURITY:
None Required.
2. PERFORMANCE AND PAYMENT BONDS:
None Required.
3. PATENT INDEMNITY:
Except as otherwise provided, the successful respondent agrees to indemnify the
City and its officers, agents, and employees against liability, including costs and
expenses for infringement upon any letters patent of the United States arising out
of the performance of this Contract.
4. PRICING:
Pricing should be provided as indicated on the Scope of Work/Price Proposal
Form attached, to include any alternate proposals. Please note that alternate
proposals will not be accepted unless specifically called for on the Scope of
Services/Price Proposal Form. Cost of preparation of a response to this proposal
is solely that of the Respondent and the City assumes no responsibility for such
costs incurred by the Respondent.
By submission of this proposal, the proposer certifies, and in the case of a joint
proposal, each party thereto certifies as to its own organization, that in
connection with this procurement:
a) The prices in this RFP have been arrived at independently, without
consultation, communication, or, agreement for the purpose of restricting
competition, as to any matter relating to such prices with any other proposers
or with any competitor;
b) Unless otherwise required by law, the prices which have been provided in this
RFP have not been knowingly, disclosed by the proposer and will not
knowingly be disclosed by the proposer prior to opening, directly or indirectly
to any other proposer or to any competitor;
c) No attempt has been made or will be made by the proposer to induce any
other person or firm to submit or not to submit a proposal for the purpose of
restricting competition. Every contract, combination or conspiracy in restraint
of trade or commerce in this State is unlawful (Florida Statutes, Section
542.18 and all applicable federal regulations);
kl-iP 22-003 Auditing Services 9
5. PROTESTS:
All bid protests shall be submitted to the Procurement Manager in the following
manner:
a) A Respondent shall file a written bid protest under this Article or be barred
any relief; oral protests shall not be acknowledged.
b) A bid protest shall be limited to the following grounds: (a) issues arising from
the procurement provisions of the RFP, its addenda, and other bidding
documents; and/or (b) applicable federal, state, or local law. No bid protest
may be based upon questions concerning the design documents (drawings
and specifications). The Respondent shall clarify all questions concerning the
design documents of the project prior to submitting its bid.
c) The content of the bid protest shall fully state the factual and legal grounds
for the protest and the legal basis for the relief requested.
d) The bid protest shall be filed with the Procurement Manager not later than
five (5) calendar days after the posting of the notice of intent to award or
recommendation of award by staff, whichever is earlier.
e) The Procurement Manager, on behalf of the City, shall make a determination
of the merits of the protest not later than five (5) business days after receipt of
the protest. If the City denies the protest, the City may proceed with award of
the contract unless enjoined by order of a court of competent jurisdiction.
6. PAYMENT TERMS:
Payment for work completed will be made within (30) days of approved invoice.
Any contract resulting from this solicitation is deemed effective, only to the extent
of appropriations available.
The City has Florida Sales & Use Tax Exemption Certificate No. 85-
8013779974C-0; and, pursuant to Chapter 212, Florida Statutes, is exempt from
federal excise, state, and local sales taxes.
7. DRUG-FREE WORKPLACE:
Provide a statement concerning the respondent's status as a Drug-Free Work
Place or evidence of an implemented drug-free workplace program.
RFP 22'OU Auditing ennces 10
8. CERTIFICATION OF NON-SEGREGATED FACILITIES
The respondent certifies that it does not and will not maintain or provide for the
Respondent's employees any segregated facilities at any of the Respondent's
establishments and that the Respondent does not permit the Respondent's
employees to perform their services at any location, under the Respondent's
control, where segregated facilities are maintained. The Respondent agrees that
a breach of this certification will be a violation of the Equal Opportunity clause in
any contract resulting from acceptance of this Proposal. As used in this
certification, the term "segregated facilities" means any waiting room, work areas,
time clocks, locker rooms and other storage and dressing areas, parking lots,
drinking facilities provided for employees which are segregated on the basis of
race, color, religion, national origin, habit, local custom, or otherwise. The
Respondent agrees that (except where the Respondent has obtained identical
certification from proposed contractors for specific time periods) the Respondent
will obtain identical certifications from proposed subcontractors prior to the award
of such contracts exceeding $10,000 which are not exempt from the provisions of
the Equal Opportunity clause, and that the Respondent will retain such
certifications in the Respondent files.
The non-discriminatory guidelines as promulgated in Section 202, Executive
Order 11246, and as amended by Executive Order 11375 and as amended,
relative to Equal Opportunity for all persons and implementations of rules and
regulations prescribed by the U.S. Secretary of labor, are incorporated herein.
9. CONFLICT OF INTEREST/NON-COLLUSION CERTIFICATION:
a) Proposer declares that the only persons or parties interested in their proposal
are those named herein, that this proposal is, in all respects, fair and without
fraud and that it is made without collusion with any other vendor or official of
the City of Ocoee. Neither the Affiant nor the above-named entity has directly
or indirectly entered into any agreement, participated in any collusion, or
otherwise taken any action in restraint of free competitive pricing in
connection with the entity's submittal for the above project. This statement
restricts the discussion of pricing data until the completion of negotiations and
execution of a contract for the described services.
b) Proposer certifies that no City Commissioner, other City Official, or City
employee directly or indirectly owns assets or capital stock of the Responding
entity, nor will directly or indirectly benefit by the profits or emoluments of this
proposal. (For purposes of this paragraph, indirect ownership or benefit
applies to any members of his or her immediate family)
c) Proposer certifies that no member of the entity's ownership or management is
presently applying for an employee position or actively seeking an elected
position with the City. In the event that a conflict of interest is identified in the
provision of services, Proposer agrees to immediately notify the City in
writing. Proposer must submit the attached Conflict of Interest
Statement
ing Siices 11
d) Proposer further declares that a careful examination of the scope of services,
instructions, and terms and conditions of this RFP has occurred, and that the
proposal is made according to the provisions of the RFP documents, and will
meet or exceed the scope of services, requirements, and standards contained
in the RFP documents.
e) Proposer agrees to abide by all conditions of: the negotiation process. In
conducting negotiations with the City, Proposer offers and agrees that if this
negotiation is accepted, the Proposer will convey, sell, assign, or transfer to
the City all rights, title, and interest in and to all causes of action it may now or
hereafter acquire under the anti-trust laws of the United States and the State
of Florida for price fixing relating to the particular commodities or services
purchased or acquired by the City. At the City's discretion, such assignment
shall be made and become effective at the time the City tenders final payment
to the Proposer. The proposal constitutes a firm and binding offer by the
Proposer to perform the services as stated.
10. PUBLIC ENTITY CRIME STATEMENT:
All invitations to bid as defined by Section 287.012(11), Florida Statutes,
requests for proposals as defined by Section 287.012(16), Florida Statutes, and
any contract document described by Section 287.058, Florida Statutes, shall
contain a statement informing persons of the provisions of paragraph (2)(a) of
Section 287.133, Florida Statutes, which reads as follows:
A 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 public building or
public work, may not submit proposals 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 Section 287.017, for CATEGORY TWO for a period of 36 months
from the date of being placed on the convicted vendor list."
All bidders that submit a Bid or Request for Proposal to the City of Ocoee
are guaranteeing that they have read the previous statement and by
signing the bid documents are qualified to submit a bid under Section
287.133, (2)(a), Florida Statutes.
11. INSURANCE TERMS & CONDITIONS:
Proof of Professional Liability Insurance: Provide a current insurance certificate
providing proof of Professional Liability Insurance. The successful Respondent shall be
required to provide evidence of both General (Public & Property) Liability and
Professional Liability Insurance in the form of a certificate of insurance issued on behalf
of the City of Ocoee by companies acceptable to the City at the following minimum
limits and coverage's with deductible amounts acceptable to the city:
RI-P 22-003 Auditing Services 12
Professional Liability Insurance: 1,000,000.00
The successful respondent shall be required to provide evidence of both General (Public &
Property) Liability and Professional (Design Errors and Omissions) Liability Insurance in
the form of a certificate of insurance issued on behalf of the City of Ocoee and naming the
City as an additional insured, by companies acceptable to the City at the minimum limits
and coverages listed below with deductible amounts acceptable to the City. The selected
consultant shall not commence any work in connection with an Agreement until all of the
following types of insurance have been obtained and such insurance has been approved by
the City, nor shall the consultant allow any subconsultant to commence work on a
subcontract until all similar insurance required of the subconsultant has been so obtained
and approved. Policies other than Workers' Compensation shall be issued only by
companies authorized by subsisting certificates of authority issued to the companies by the
Department of Insurance of Florida which maintain a Best's Rating of"A" or better and a
Financial Size Category of"VII" or better according to the A.M. Best Company. Policies
for Workers' Compensation may be issued by companies authorized as a group self-insurer
by F.S. 440.57, Florida Statutes.
1. Loss Deductible Clause: The City shall be exempt from, and in no way liable for, any
sums of money which may represent a deductible in any insurance policy. The
payment of such deductible shall be the sole responsibility of the General Consultant
and/or subconsultant providing such insurance.
2. Workers' Compensation Insurance: The Consultant shall obtain during the life of this
Agreement, Worker's Compensation Insurance with Employer's Liability Limits of
500,000/$500,000/$500,000 for all the Consultant's employees connected with the
work of this project and, in the event any work is sublet, the Consultant shall require
the subconsultant similarly to provide Workers' Compensation Insurance for all of
the latter's employees unless such employees are covered by the protection afforded
by the Consultant. Such insurance shall comply fully with the Florida Workers'
Compensation Law. In case any class of employees engaged in hazardous work
under this contract for the City is not protected under the Workers' Compensation
statute, the Consultant shall provide, and cause each subconsultant to provide
adequate insurance, satisfactory to the City, for the protection of the Consultant's
employees not otherwise protected. Include Waiver of Subrogation in favor of the
City of Ocoee.
3. Consultant's Public Liability and Property Damage Insurance: The Consultant shall
obtain during the life of this Agreement COMMERCIAL AUTOMOBILE
COVERAGE, this policy should name the City of Ocoee as an additional insured, and
shall protect the Consultant and the City from claims for damage for personal injury,
including accidental death, as well as claims for property damages which may arise
from operations under this Agreement whether such operations be by the Consultant or
by anyone directly or indirectly employed by the Consultant, and the amounts of such
insurance shall be the minimum limits as follows:
RI-P 22-003 Auditing Services 13
4. Automobile Bodily Injury Liability&Property Damage Liability
1,000,000 Combined single limit per occurrence (each person, each accident)
All covered automobile will be covered via symbol 1
Liability coverage will include hired&non-owned automobile liability
Include Waiver of Subrogation in favor of The City of Ocoee
5. Comprehensive General Liability (Occurrence Form) - This policy should name the
City of Ocoee as an additional insured and should indicate that the insurance of the
Consultant is primary and non-contributory.
2,000,000 GENERAL AGGREGATE
2,000,000 PRODUCTS-COMPLE FED OPERATIONS AGGREGATE
1,000,000 PER OCCURRENCE
1,000,000 PERSONAL &ADVERTISING INJURY
Include Waiver of Subrogation in favor of the City of Ocoee
6. Subconsultant's Comprehensive General Liability, Automobile Liability and Worker's
Compensation Insurance: The Consultant shall require each subconsultant to procure
and maintain during the life of this subcontract, insurance of the type specified above
or insure the activities of these subconsultants in the Consultant's policy, as specified
above.
7. Owner's Protective Liability Insurance: (Not applicable for Auditing Services). As
applicable for construction projects, providing coverage for the named insured's
liability that arises out of operations performed for the named insured by independent
consultants and are directly imposed because of the named insured's general
supervision of the independent consultant. The Consultant shall procure and furnish an
Owner's Protective Liability Insurance Policy with the following limits: $1,000,000,
and per occurrence, $2,000,000. Aggregate and naming. the City of Ocoee as the
Named Insured.
8. Contractual Liability: If the project is not bonded, the consultant's insurance shall
also include contractual liability coverage to insure the fulfillment of the contract.
NOTE: PUBLIC LIABILITY INSURANCE AND.AUTOMOBILE LIABILITY
INSURANCE,THE CITY SHALL BE NAMED AS ADDITIONAL INSURED.
1,000,000 PER OCCURRENCE
2,000,000 AGGREGATE
Commercial Umbrella:
1,000,000 PER.OCCURRENCE
2,000,000 Aggregate -
Including Employer's Liability and Contractual Liability
Builders Risk: (Not Applicable for Auditing Services).
100,000 Any(1)Location
1,000,000 Any(1) Occurrence.
9. Certificates of Insurance: Certificate of Insurance Form (see sample, above), naming
the City of Ocoee as an additional insured will be furnished by the Consultant upon
kl I'22-003 Auditing Services ' 14
notice of award. These shall be completed by the authorized Resident Agent and
returned to the Office of the Procurement Manager. This certificate shall be dated and
show:
The name of the Insured consultant,the specific job by name and job number,
the name of the insurer, the number of the policy, its effective date, and its
termination date.
Statement that the Insurer shall mail notice to the Owner at least thirty
30)days prior to any material changes in provisions or cancellation of the
policy, except ten(10) days written notice of cancellation for non-payment
of premium.
Remainder of page left blank intentionally.)
RFP 22-003 Auditing Services 15
Adam/. CERTIFICATE OF LIABILITY INSURANCE QPIOJC DATEILaEDDIYYrYI
FRAZO-1 illoal0a
PRODUCE. THIS CERTIFICATE IS ISSUED AS A MATTER OP INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER.THIS CERTIFICATE DOES NOTAMEND,EXTEND OR
ALTER THE COVERAGEAFFOROED BYTHE POLICIES BELOW.
INSURERS AFFORDING COVERAGE MCI
0 UM=
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COVERAGES
ME POMMES OF WSORANCE WTEDB35OWLNVE BEEN PLSW'OTO THE aSUR501UWF.DAUOVE FOR TME POUCYPERIOO WGCATFAN01001N$TANOR.'0
ANY R£WRRENENI.TERLaoOS L1OFAW CONTRAOt 0R 0TMER 00GIRAENTYMN RESPECT TOMediTNa CFRRV GATE MAY BEISSUE00R
SW PERTAIN.THE INSURANCE AF3OEEU STTNE PCMIES 0ESCNBED NERET =MCITOAU.TNE TERME IXCIUSION3N443 commons OF SUCH
MUCST.AGGREGATE WETS SHOWN VAM HAVE(VEE RED.CEO BY RAMP-ME
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OA TB NLLFD m'17COCYUAVmf1TLTAM3R0TYPEOFINSURANCEPOLICYRIMER LOnT9
GENERAL UABGlTr EAOI OCCUTID4CE •!1,006,000
X X coupon.EE.,oke. AMJTY PREi1E9U{fA `omo."iel s 50,000
ci isMADE®OECLR MEVEXP piny weT ) 3 5,000
PERSCNALBAOV DUURY •51,000,000
GENERAL AGGREGATE !2,000,000
GEN1 AGGREGATE MET iT IWI-EryS PER PRODUCTS,Q.1UPAt=AGO•3 2,000.000
N]LGr1Ai
Am000BA!LMBMY EO'MOLE LcMT
X ANT AUTO
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ALL OWNED AUTOS yI RY -
SCHID AUTOS IPtrDcceIUIED
X MIRED AUTOSSOCE tPrPbEwrlMUNY !X NONONNED AUTOS
PROPERTY DAMAGE
GARAOB UAaUTY AUTO ONLY•EAACCRJENI 3
ANY AUTO AMER THAN EAACC I!
AM ONLY: AO S
OEYCESSVneNEW
FIT EAI.H OCCURAE.'CE l 1;000;000
X OCCUR El cum.,mu* AGGREGATE '!2,000,000
DEDUCTIBLE
RETENTION S
WORMERS CONFENSAnaH AND Gi DEN-XITORrkca I )Ea
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NETORRARTNOLTSECUTAR ELMRACIOEW !500,000
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F LGERNEAa EXCWER 0Em.EA.O'u.*P.MIOPLOVEE s500,000
SPEOtit BONP+ eLosom.PDucrtaUT'1500,000
OTNPA
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Any 1 Occ 1,600,000
OESOIVIGN of OPERATORS LOCATIONS,r t0CLEn I EXCLUICU.1 A00Eo BT ERDORSENLNTYSPEG/L PAOrisWNs
The insurance evidenced by thir certificate shall name the certificate
holders as an additional insured on the General Liability L Ombrella
Liability. Workere' Compensation, Employers' Liability 6 General Liability
shall contain a Waiver of Subrogation in favor of the certificate bolder.
The certificate bolder is added as a ruiedinancilarattlasRisk.
CERTIFICATE HOLDER CANCELLATION
OCOESOl BNWLDNIY OF MI ABM DESCRISEDWLIIE,BE CANCEILEO IEIOABTEDWD%ATON
EATE7HEREOI.TNGOS5350SUR STIU,ENOEAVORTOMNI 10 OAYSe/DTEA
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City of Ocoee DOME N005UOATEN 0AUA8M1NY OP.ANT GAD UPON THE INSURER.ITS MEETS OR
150 N. Lakeshore Drive
Ocoee 7L 347E1-2256 • AEmESEN5ATrvu
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RI-P 22-003 Auditing Servtces .
16
12. SUMMARY OF LITIGATION:
Provide a summary of any litigation, claim(s), bid or contract dispute(s) filed by or
against the proposer in the past five (5) years which is related to the services that
the proposer provides in the regular course of business. The summary shall
state the nature of the litigation, claim, or contact dispute, a brief description of
the case, the outcome or projected outcome, and the monetary amounts
involved. If none, please so state.
Attach additional sheets if necessary)
13. ACKNOWLEDGMENT OF ADDENDA:
Proposer acknowledges receipt of the following addenda:
No.Dated
No.Dated
No.Dated
RI-P 22-003 Auditing Services 17
City of Ocoee
Scope of Services
Request for Proposals (RFP) #22-003
Auditing Services
The City of Ocoee, Florida, in conformance with Florida Statutes, Section 218.391
Auditor Selection Procedures), and the policies and procedures of the City of Ocoee
City) is soliciting proposals from Certified Public Accounting Firms with Governmental
Accounting experience to submit a response to this RFP to provide Independent
Financial Auditing Services in accordance to the RFP documents. The fiscal years
ended September 30, 2022, 2023, 2024 will be included in this RFP. Renewal options
for (2) one-year renewal periods may be negotiated. The firm must be duly licensed
under Florida Statutes, Chapter 473 and qualified to conduct audits in accordance with
government auditing standards as adopted by the Florida Board of Accountancy. The
City's current auditing contract has expired. The scope of services to be provided shall
include:
SERVICES TO BE PROVIDED
A. Financial Audit
1. The proposing firm (the firm) selected will be required to perform a
financial audit in accordance with generally accepted auditing standards
of the financial accounts and records of the City of Ocoee, Florida. This
includes a review of the pension plans.
2. The audit shall comply with the Rules of the Auditor General of the
State of Florida, Statements on Auditing Standards (GAAS),
Government Audit Standards issued by the Comptroller of the United
States, Uniform Guidance, Florida Single Audit Act and other Florida
Statutes as applicable, Audits of State and Local Government Units
AICPA Audit Guide revised, and other applicable authoritative
standards.
3. As a result of the examination, 10 copies of the following reports will be
required, along with an electronic copy for permanent recordkeeping:
a. Auditor's report;
b. Report on compliance and intemal control structure;
c. Report on compliance with requirements applicable to each
major program and internal control over compliance in
accordance with the uniform guidance;
RI-P 22-003 Auditing Services 18
d. Management Letter.
e. Report on compliance with the requirement of section
218.415, Florida Statutes
B. Single Audit
1. The firm selected will also be required to perform a single audit of all
federal and state financial assistance provided to the City.
2. The audit shall comply with the Rules of the Auditor General of the State
of Florida and be in accordance with the Single Audit Act of 1984 and
Amendments thereof.
3. As a result of the examination, an electronic copy of the following reports
will be required:
a. Auditor's report on financial statements, including the
supplementary schedule of federal assistance, must include
a statement whether the individual fund information is fairly
presented in all material respects in relation to the general
purpose financial statements:
b. A report on internal accounting control, including internal
controls, used to manage any federal financial assistance
programs.
c. Comments on compliance with the terms and conditions of
federal laws and regulations applicable, to major and non-
major federal assistance programs.
C. Comprehensive Annual Financial Report
1. The firm selected will review the Comprehensive Annual Financial
Report and provide comments/assistance to the City prior to
submission to the GFOA.
D. Community Redevelopment Agency Audit
1. The firm selected will also be required to perform a separate financial
audit in accordance with generally accepted auditing standards of the
financial accounts and records of the Community Redevelopment
Agency of the City of Ocoee, Florida.
2. The audit shall comply with the Rules of the Auditor General of the
State of Florida, Statements on Auditing Standards (GAAS),
RI-P 22-003 Auditing Services 19
Government Audit Standards issued by the Comptroller of the United
States, and other Florida Statutes as applicable, Audits of State and
Local Government Units (AICPA Audit Guide revised, and other
applicable authoritative standards.
3. As a result of the audit, 10 copies of the following reports will be required,
along with an electronic copy for permanent recordkeeping:
a. Auditor's report;
b. Report on compliance and internal control structure;
c. Management Letter.
d. Report on compliance with the requirement of section
218.415, Florida Statutes
e. Report on compliance with the requirement of section
163.387(6) and (7), Florida Statutes
DESCRIPTION OF ENTITY AND ACCOUNTING SYSTEM
A. General Information
The City of Ocoee operates under a commission/Manager form of
government. Ocoee is home to over 49,781 residents. The City is primarily a
residential and retail area with a small amount of light industry and
commercial business. The City provides fire, police, water, wastewater,
garbage, and stormwater services. The City established a Community
Redevelopment Agency (CRA) in 2006. This fund is reported as a major
special revenue fund in the financial statements. Ocoee has received the
GFOA Certificate of Achievement for Excellence in Financial Reporting for
thirty consecutive years.
B. The Accounting System
1. Entity Definition
The financial reporting entity includes all funds of the primary
government and the CRA. The 2021 adopted general fund budget
is $52,988,188. The budget and 2020 Comprehensive Annual
Financial Report are available on the City's website under the
Finance Department at http://www.ocoee.org/300/Financial-
Reports . The city processes payroll in-house. The city has two
pension plans, one for general employees and one for police and
fire employees. Employees do not participate in the state pension
plan. The city operates a health center for its employees and is
REP 22-003 Auditing Services 20
self-funded for health and worker's compensation insurances.
2. General Information
a. The accounting system is a web-based application. The
financial software is American Data Group (ADG):
Purchasing, A/P, A/R, G/L, Payroll, Utility Billing, and
Licensing. The City utilizes Clear Village software for
Permitting.
b. Vendor checks are processed on a weekly basis. Purchase
orders are issued as evidence of commitments. There is an
encumbrance entered against the expenditure account at the
time of commitment and liquidated at the time of payment.
c. Payroll is processed on a bi-weekly basis. The City currently
has approximately 390 full-time budgeted positions and 48
part-time budgeted positions. There are no substantial
fluctuations in personnel during the year.
d. The City calculates billing amounts in house for utility
customers.
e. The revenue and expenditure budgets for General Fund and
enterprise funds are integrated into the accounting system.
f.As of September 30, 2020
Total Assets were$310,781,725
Long-term debt obligations were $93,051,368
3. Accounting Policies and Procedures
See (Exhibit A) for information on our significant accounting policies.
SCHEDULE OF AUDIT WORK
It is required that the Comprehensive Annual Financial Report be published by March
31st of each year. The firm selected must be able to_meet the following schedule which
indicates approximate completion dates (dates may be adjusted for first year):
Following a signed contract Interim field work
December 31st The City will have adjustments made, books
closed and trial balance prepared
March 1st The Audit completed
March 22nd Review of Comprehensive Annual Report
completed
RI-P 22-003 Auditing Services 21
2nd City Commission Presentation of Audit to City Commission by
Meeting in April by the firm and staff
The selected firm will be required to sign a contract with the City to provide the
required services. The exact schedule will be set on an annual basis and agreed upon
by both parties. The fiscal years ended September 30, 2022, 2023, 2024 will be
included in this RFP. Renewal options for (2) one-year renewal periods may be
negotiated. In addition, the firm must be flexible to expand the scope of services, at a
negotiated price, in order to provide professional expertise and support. The City will
maintain the right to cancel the contract if auditor performance is unsatisfactory.
INFORMATION REQUESTED FROM THE FIRM
In order to simplify the review process and obtain the maximum degree of comparison,
the firm should use the following format in responding to the RFP. Any Proposal failing
to conform to these specifications may be subject to rejection.
A. Title Page
Include the title "Proposal for Auditing Services", the name of the firm,
local address, telephone number, name of the contact person, and the
date.
B. Table of Contents
Include a clear identification of the material by section and page
number. Include a statement that all working papers and reports will be
retained at auditors' expense for a minimum of five years after release
of audit, unless the firm is notified in writing by the City of the need to
extend the retention period. The firm will be required to make working
papers available, without charge, to the City upon request.
C. Letter of Transmittal
Limit to one or two pages and include the following:
1. Understanding of the work to be done and,a positive commitment to
perform the work within the scheduled timeframe.
2. State the name of the person who will be authorized to make
representations for the firm, their title, address, and telephone number.
3. State whether the firm is local, regional, national, or international.
4. State the location of the office from which the work is to be done and the
number of professional staff at that office.
P 22-003 Auditing Services 1 22
D. Mandatory Criteria
1. Affirm that the firm is properly licensed to practice public accounting in
the State of Florida and that all supervisory personnel assigned to the
audit are CPAs. Attach copies of licenses for key personnel assigned to
this contract.
E. Firm's Qualifications
1. Describe the firm's recent (last 5 years) governmental experience,
emphasizing work of the local office and provide a contact name and
phone number for each. Attach client references.
2. Describe staff training programs.
3. Give indications of the firm's depth in the governmental audit areas,
specifically, conducting municipal audits.
4. Describe the firm's commitment to the governmental sectors.
5. Does the firm participate in the AICPA's peer quality review program? If
so, indicate time of last review and results.
6. Describe the management advisory services the firm provides and
indicate which of those services are provided at the local level.
F. Personnel Qualifications
Identify manager and all other supervisory personnel •that will be
assigned to this audit. Include resumes that identify experience in
governmental audits, and indicate type and amount of continuing
education. Include any other data that will indicate personnel's ability to
perform the services described. Any reduction in the level of
qualifications and expertise of personnel during the term of the contract
must be consented to by the City.
G. Audit Approach
Submit a work plan to accomplish the scope of the RFP. The work
plan should include descriptions and time estimates for each
significant segment of the work and the staff level to be assigned.
Where possible, individual staff members should be named. The
planned use of specialists should be specified. Indicate your ability to
meet the schedule outlined in the Schedule of Audit Work. Indicate to
what extent statistical sampling techniques and analytical procedures
will be employed. Identify whether audit software and/or electronic
spreadsheets are utilized. In addition, what approach is proposed for
gaining and documenting the auditor's understanding of the internal
control structure?
RFP 22-003 Auditing Services 23
H. Price Proposal
Companies/Respondents should provide their prices for each year
as requested on the Price Proposal Form. Prices quoted should be
all inclusive. Please note that the City may not require to have a
single audit each year. Renewal options for(2) one-year renewal
periods may be negotiated.
I.Include all other forms listed on the Table of Contents or requested within
this RFP to be submitted with your proposal:
Drug-free Workplace Program
Conflict of.Interest Disclosure Form
Company Information and Signature Sheet
Summary of Litigation
Acknowledgement of Addenda
EVALUATION OF PROPOSALS
Proposals will be reviewed and evaluated by an auditor selection committee based
upon the following criteria and information requested from the firm:
1. Responsiveness of the proposal related to the scope of work.
2. Ability, capacity, and skill of the audit firm to perform the services on a timely
basis.
3. Responses of the client references.
4. Experience of the firm and individual members of the firm in conducting municipal
audits.
The firms will then be shortlisted based upon the scores they receive for the following:
Firm's Qualifications.0-30 points
Personnel Qualifications 0-30 points
Audit Approach 0-25 points
Price Proposal 0-15 points
The criteria for evaluation shall be based on the criteria listed above. The City reserves
the right, before awarding the contract, to require a Respondent to submit such
evidence of its qualifications as the City may deem necessary and may require
interviews or formal presentations of the firms. The City shall be the sole judge of the
competency of Respondents.
RFP 22-003 Auditing Services 24
Proposals will be reviewed by the Auditor Selection Committee to evaluate and/or
shortlist proposals. The date, time, and location of any scheduled Auditor Selection
Committee meeting(s) for this RFP will be noticed publicly and posted on Mercell
Source To Contract (f/k/a Negometrix). The City Commission's decision to endorse or
modify the ranking by the Auditor Selection Committee shall be final. The City
Commission shall be the final authority in the award or rejection of any all responses.
Please be aware that all City Commission meetings are duly noticed public meetings
and that all documents submitted to the City as a part of a proposal constitute public
records under Florida law.
The person signing the signature sheet on behalf of the Respondent must have the
legal authority to bind the Respondent to the submitted Proposal and shall be
understood to do so. All expenses for providing a Proposal to the City shall be borne by
the Respondent.
All Respondents shall be notified via Mercell Source To Contract (f/k/a Negometrix) or
other means of the Evaluation Committee's recommendation and/or ranking of firms to
the City Commission. The successful Respondent shall be issued a Notice of Award
and is required to execute a contract with the City. Upon the successful negotiation of
the contract, the contract will be executed by both parties.
No proposal may be withdrawn and all proposed prices shall remain firm for a
period of one hundred-twenty (120) days after the time and date scheduled for the
proposal deadline.
TIME SCHEDULE
The anticipated schedule of events related to this solicitation is:
Date of RFP Request for Proposals published
21 days later Last day for questions
30 days later Proposals are due
35 days later Proposals distributed to auditor selection committee
60 days later Auditor Selection Committee meeting held to short-list
75 days later Auditor Selection Committee to Interview, if necessary, and rank
the short-listed firms for award.
Dates are estimated and subject to change at the City's discretion.
Remainder of page left blank intentionally.)
RI-P 22-003 Auditing Services 25
PRICE PROPOSAL FORM
RFP #22-003 AUDITING SERVICES
COMPANY NAME
A. ANNUAL PRICE PROPOSAL FOR AUDITING SERVICES AS DESCRIBED IN
RFP#22-003 FOR FISCAL YEARS ENDING 2022, 2023, 2024:
2022
2023
2024
TOTAL
B. ANNUAL PRICE PROPOSAL FOR SINGLE AUDIT FEE:
2022
2023
2024
TOTAL
C. ANNUAL PRICE PROPOSAL FOR ASSISTANCE AND/OR REVIEW OF THE
COMPREHENSIVE ANNUAL FINANCIAL REPORT, IF REQUIRED:
2022
2023
RFP 22=003 Auditing Services 26
2024
TOTAL
D. ANNUAL PRICE PROPOSAL FOR AUDITING SERVICES FOR COMMUNITY
REDEVELOPMENT AGENCY FOR FISCAL YEARS ENDING 2022, 2023, 2024:
2022
2023
2024
TOTAL
Renewal options for (2) one-year renewal periods may be negotiated for services
provided in items A through D).
Date
Company Name
FL License Number.
Authorized Officer(print)
Authorized Signature
kl-!'22-003 Auditing Services 27
ocoee
florida
EXHIBIT"G"
RFP CONFLICT OF INTEREST DISCLOSURE FORM
The award of this contract is subject to the provisions of Chapter 112, Florida Statutes. All Proposers
must disclose within their Proposal:• the name of any City of Ocoee employee, Mayor or City
Commissioner, other City Official, or City Consultants, who owns assets or capital stock, directly or
indirectly, in the Proposer's firm or any of its branches, or would directly or indirectly benefit by the
profits or emoluments of this proposal. (Indirect ownership or benefit applies to any members of his or
her immediate family.) Proposer certifies that no member of the entity's ownership or management is
presently applying for an employee position or actively seeking an elected position with the City. In the
event that a conflict of interest is identified in the provision of services, Proposer agrees to immediately
notify the City in writing.
The purpose of this disclosure form is to give the City the information needed to identify potential
conflicts of interest for the City Commission, Evaluation Committee members, and other key City
employees and consultants involved in the award of this contract.
According to Chapter 112, Florida Statutes, the term "conflict of interest" "means a situation in which
regard for a private interest tends to lead to disregard of a public duty or interest", and refers to situations
in which financial or other personal considerations may adversely affect, or have the appearance of
adversely affecting, an employee's professional judgment in exercising any City duty or responsibility in
administration,management,instruction,research, or other professional activities.
Please check one of the following statements and attach additional documentation if necessary:
To the best of our knowledge,the undersigned firm has no potential conflict of interest
for this Proposal.
The undersigned firm,by attachment to this form,submits information which may be a
potential conflict of interest for this Proposal.
Acknowledged by:
Firm Name
Signature
Name and Title(Print or Type)
Date
RFP 22-003 Auditing Services 28
RFP#22-003 COMPANY INFORMATION/SIGNATURE SHEET
FAILURE TO COMPLY WITH THESE RFP INSTRUCTIONS WILL RESULT IN DISQUALIFICATION OF
YOUR PROPOSAL. PLEASE SIGN BELOW All ESTING THAT YOU HAVE READ AND UNDERSTAND
ALL RFP INSTRUCTIONS AND THAT THE PRICES REFLECTED ON THE"SCOPE OF.SERVICES/PRICE
PROPOSAL FORM"ARE ACCURATE AND WITHOUT COLLUSION.
COMPANY NAME TELEPHONE(INCLUDE AREA CODE)
FAX (INCLUDE AREA CODE)
E-MAIL ADDRESS
IF REMITTANCE ADDRESS IS DIFFERENT
AUTHORIZED SIGNATURE(manual)FROM PURCHASE ORDER ADDRESS,
PLEASE INDICATE,I3ELOW:
NAME/TITLE(PLEASE PRINT)
STREET ADDRESS
CITY STATE ZIP
FEDERAL ID#
Individual Corporation Partnership Other(Specify)
Sworn to and subscribed before me this day of 20
Personally Known or
Produced Identification
Notary Public-State of
Type of Identification)County of
Signature of Notary Public
Printed,typed or stamped
Commissioned name of Notary Public
22-003 Auditing Services 29
EXHIBIT A
Summary of Significant Accounting Policies
7 pages, numbered 31-37)
RI-P 22-003 Auditing Services 30
City of Ocoee,Florida
Notes to Financial Statements
September 30,2020
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reporting Entity
The City of Ocoee,Florida("the City")is a political subdivision of the state of Florida located in Orange County and was established by
the Laws of Florida 10951 (1925). The legislative branch of the City is comprised of a five-member elected_Commission,-which is
governed by the City Charter and by state and local laws and regulations. The City Commission is responsible for the establishment
and adoption of policy;the execution of such policy is the responsibility of the City Manager appointed by the Commission.
In evaluating how to define the government,for financial reporting purposes,the City has considered all potential component units.
The definition of the reporting entity is based primarily on the notion of financial accountability. A primary government is financially
accountable for the organizations that make up its legal entity. It is also financially accountable for legally separate organizations if its
officials appoint a voting majority of an organization's governing body, and either it is able to impose its will on that organization.or
there is a potential for the organization to provide specific financial benefits to,or to impose specific financial burdens on,the primary
government. A primary government may also be financially accountable for governmental organizations that are fiscally dependent on
it.
A primary government has the ability to impose its will on an organization if it can significantly influence the programs, projects or
activities of,or the level of services performed or provided by,the organization. A financial benefit or burden relationship exists if the
primary government(a)is entitled to the organizations'resources;(b)is legally obligated or has otherwise assumed the obligation to
finance the deficits of, or provide financial support to, the organization; or(c) is obligated in some manner for the debt of the
organization. Additionally, the primary government has operational responsibility for the component unit. In applying the above
criteria,the City has one blended component unit as follows:
The City of Ocoee created the Community Redevelopment Agency(CRA)in May of 2006. This is a dependent taxing district
established in accordance with Chapter 163, Part III, Florida Statutes. Notification to affected taxing agency was done in
compliance with Chapter 163.346,Part Ill,Florida Statutes.The incremental annual increase in tax over the base years will be used to
fund projects designed to enhance and improve the described area. The purpose of the CRA is to utilize appropriate private and
public resources to eliminate and prevent the development or spread of slum and blighted areas in designated areas within the
City. Areas within the CRA are to be redeveloped as an economically sustainable and attractive mixed-use area offering a high
quality local destination in a manner that promotes a positive image for the City.
The Ocoee Community Redevelopment Plan was adopted in Resolution No.2006-007 by Ocoee City Commission to govern the
use of these resources. The CRA is governed by a board of seven-the five members of the Ocoee City Commission and two
individuals appointed by the City Commission. One of the appointed individuals is nominated by Orange County. The adoption
of Ordinance No.2006-012 established the Redevelopment Trust Fund to account for all transactions generated by activity in the
CRA.The Community Redevelopment Agency serves to renew economic interest and improve commercial diversity and viability
to Ocoee's redevelopment area known as 50 West and includes the State Road 50 corridor and surrounding area. The.City
approves the budget, provides funding and performs all accounting functions for the CRA. The CRA's services are provided
exclusively to the City.
Government-Wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information
on all of the non-fiduciary activities of the City. For the most part,the effect of interfund activity has been removed from these
statements; however, interfund services provided and used are not eliminated. Governmental activities, which normally are
supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a
significant extent on fees and charges for support.
31
City n[Ocoee,Florida
NoteatuFinuncial Statements
September 30,2026
NOTE SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The statement of activities demonstrates the degree to which the direct expenses ofagiven function msegment is offset by
program namouem. Direct expenses are those that are clearly identifiable with a specific function or segment, Program
revenues include i)charges bo customers or applicants who purchase,use,ur directly bonefithnmgooda oomioou or privileges
pmvidedbyuQivonfunctionmsegmontond2)Omntsandoontdbudunothatmamstridadbomeetingthoopoodiono|ornapita|
requirements ofu particular function or segment. Taxes and other items not properly included among program revenues are
reported instead uu general revenues.
Separate financial statements are provided for governmental funds, proprietary.and,fiduoiawfunds,even though the latter
are excluded hnm.the govammont-wide financial statements. Major individual govemmonta|lundo and major individual
enterprise funds are reported as separate columns in the fund financial statements.'
Measurement Focus,Basis of Accounting,and Financial Statement Pwuontation
The govemment-wide financial statements are reported using the economic resources measurement focus and the accrual basis
of accounting, As Are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and
expenses are recorded when a liability is incurred,regardless of the timing of related cash flows. Property taxes are recognized
oorevonuoointhoyeorfbrwhiuhthoyam|eviod. Gmntsondoimi|ardemuarer000gnizodaomvenu0000uon ao all eligibility
requirements imposed by the provider have been met.
Governmental fund financial statementsumrepmhadusingthmounnn/finmnoia/maourcoumeauummon focus and the modified
accrual basis ofaccounting. Revenues are recognized ou soon au they om'b*th measurable and available. Revenues are
considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the
current period. For this purpose,the government considers revenues to be available if they are collected within 60 days of the
end u[the current fiscal period. Expenditures generally are recorded when o liability io incurred, oa under accrual accounting.
However,debt service expenditures, on well ax expenditures related bocompensated absences and claims and judgments, are
recorded only when payment|odue,
Propertytaxes, *»nnu^n bmeo 8mmmeo and interest associated with the current fiscal periodare all considered to be
susceptible to 000mo| and so have been recognized as revenues of the current fiscal period. All other revenue hamn are
considered hmba measurable and available onlywhonoaxhiomookmdbythe.Chy
The government reports the following funds:
Major Governmental Funds
GeneralFund- the govern ment's'primary operating fund. it for all financial resources,of the general government,
except those required tobe accounted for in another fund.
Road Impact Special Revenue Fund'acuuu s xmod wh hmn hu d x
mmh xp nn Qmqu Uoo.expansion and development of improvements 1n the road system.
20/7Capital ProjectsFund.-accounts for the resources to finance the Capital Improvements-to the downtown area of the City.
Some nf-the plunnad-pmjeGta are City Hall Relocation, Blufond Avenue Reconstruction, Lakeshore Center Expansion, Lakefront
Park Improvements,and the reconstruction of various downtown streets.
32
City of Ocoee,Florida
Notes to Financial Statements
September 30,2020
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)
Nonmajor Governmental Funds
Special Revenue Funds - account for specific revenue sources that are legally restricted or committed to expenditures for
specific purposes other than debt service or capital projects.
Debt Service Funds-account for the accumulation of resources for the payment of principal and interest on certain long-term
debt.
Capital Projects Funds-account for financial resources segregated for the acquisition or construction of major capital facilities.
Major Proprietary Funds
Water and Wastewater Utility Fund-used to account for the operations of the City's water and wastewater systems,which are
financed in a manner similar to private business enterprises,where the costs,including depreciation,of providing services to the
general public on an ongoing basis are financed primarily through user charges.
Stormwater Utility Fund-accounts for the operation and maintenance of the City's stormwater system and payment of related
debt.
Solid Waste Utility Fund-accounts for the operation and maintenance of the City's solid waste collection and disposal system.
Other Fund Types
Pension Trust Funds account for activities of police officers, firefighters and general employees' retirement plans which
accumulate resources for pension benefit payments to qualified employees.
Internal Services Fund-accounts for self-insurance activities of the City.
As a general rule,the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions
to this general rule are other charges between the City's water and wastewater function and various other functions of the
government. Elimination of these charges would distort the direct costs and program revenues reported for the various functions
concerned.
Assets,Liabilities,Deferred Outflowsllnflows of Resources and Net Position/Fund Balance
Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges
provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments.
Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise,general revenues
include all taxes.
All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.
Proprietary funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses
generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal
ongoing operations. The principal operating revenues of the City's Water and Wastewater.Utility, Solid Waste, and Stormwater
Utility funds are charges to customers for sales and services. The City also recognizes as operating revenue the portion of tap
fees intended to recover the cost of connecting new customers to the system. Operating expenses for enterprise funds include
the cost of sales and services,administrative expenses,and depreciation on capital assets.
When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources
first,:then unrestricted resources as they are needed.
33
City of Ocoee,Florida
Notes to Financial Statements
September 30,2020
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING,POLICIES(CONTINUED)
Deposits and Investments
The government's cash and cash equivalents are considered to be cash on hand,demand deposits,and short-term investments
with original maturities of three months or less from the date of acquisition.
Investments of the City are reported at fair value within the fair value hierarchy established in accordance with GASB Statement
No. 72, Fair Value Measurement and Application, except for the position in the Florida State Board of Administration's
Investment Pool(LGIP). In accordance with state law,.the LGIP operates in conformity with all the requirements of the Securities
and Exchange Commission's (SEC) Rule 2a7 as promulgated under the Investment Company Act of 1940, as amended.
Accordingly, the LGIP's qualify as 2a7-like pools and are reported at the net asset value per share (which approximates fair
value) even though it is calculated using the amortized cost method. The Florida State Board of Administration is subject to
regulatory oversight by the State of Florida, although it is not registered with the SEC. The City's investments consist of
investments authorized per the investment policy adopted in accordance with Section 218.415,Florida Statutes.
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are
referred to as either"due to/from other funds"(i.e.,the current portion of interfund loans)or"advances to/from other funds"(i.e.,
the non-current portion of interfund loans). Any residual balances outstanding between the governmental activities and
business-type activities are reported in the government-wide financial statements as"internal balances".
Advances between funds; as reported in the fund financial statements,are offset by a non-spendable fund balance account in
applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial
resources.
All receivables are shown net of an allowance for uncollectibles. The County bills and collects property taxes and remits them to
the City. City property tax revenues are recognized when levied to the extent that they result in current receivables.
All property is reassessed according to its fair value on the lien date,or January 1 of each year. Taxes are levied on October 1
of each year. Discounts are allowed for early payment at the rate of 4% in the month of November, 3% in the month of
December, 2% in the month of January, and 1%in the month of February. The taxes paid in March are without discount. All
unpaid taxes become delinquent on April 1 following the year in which they are assessed. On or around May 31 following the tax
year,certificates are sold for ail delinquent taxes on real property.
Inventories and Prepaid Items
All inventories are valued at cost using the first-in/first-out(FIFO) method. Inventories of governmental funds are recorded as
expenditures when consumed-rather than when purchased.
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both
government-wide and fund financial statements. These are recorded as expenditures when consumed rather than when
purchased.
Restricted assets
Certain proceeds of the City's enterprise fund revenue bonds, as well as certain resources set aside for their repayment, are
classified as restricted assets on the balance sheet because they are maintained in separate bank accounts and their use is
limited by applicable bond covenants. Assets so designated are identified as restricted assets on the balance sheet.
34
City of Ocoee,Florida
Notes to Financial Statements
September 30,2020
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)
Capital assets
Capital assets,which include property, plant, equipment, and infrastructure assets(e.g., roads, bridges, sidewalks,and similar
items), are reported in the applicable governmental or business-type activities columns in the government-wide financial
statements. Capital assets are defined by the City as assets with an initial,individual cost of$5,000 or more and an estimated
useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or
constructed. Donated capital assets are recorded at estimated acquisition value at the date of donation.
The costs of normal maintenance and repairs'that do not add to the value of the asset or materially extend asset lives are not
Capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Property, plant, and equipment of the City are depreciated using the straight line method over the following estimated useful
lives:
Assets Years
Buildings 10-30
Improvements 20-40
Infrastructure 30-50
Intangible Assets 5-10
Equipment 5-10
Compensated absences
It is the City's policy to permit employees to accumulate earned but unused personal leave benefits. Since the City's policy is to
pay accumulated personal leave when employees separate from service, all personal leave is accrued when incurred in the
government-wide and proprietary fund financial statements. A liability for these amounts is reported in governmental funds only
if they have matured,for example,as a result of employee resignations and retirements. For governmental funds,compensated
absences,other post-employment benefits and net pension liability are generally liquidated by the General Fund.
Long-term obligations
In the government-wide financial statements and proprietary fund types in the fund financial statements,long-term debt and other
long-term obligations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietary
fund type statement of net position. Bond premiums and discounts are deferred and amortized over the life of the bonds using
the effective interest method. Bonds payable are reported net of the applicable bond premium or discount.
In the fund financial statements, governmental fund types recognize bond premiums and discounts during the current period.
The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as
other financing sources while discounts on debt issuances are reported as other financing'uses.
Deferred outflows/inflows of resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of
resources. This separate financial statement element,deferred outflows of resources, represents a consumption of net position
that applies to a future period(s)and so will not be recognized as an outflow of resources(expense/expenditure)until then.The
City has two items that qualify for reporting in this category. The deferred charge on refunding and deferred outflows of pension
and OPEB earnings reported in the enterprise and government-wide statement of net position. A deferred charge on refunding
results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and
amortized over the shorter of the life of the refunded or refunding debt.
35
City o[Ocoee,Florida
Notes to Financial Statements
September 30,2020
NOTE SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED),
In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred hKuvs of
mxuumea This separate financial statement element, deferred inflows o[resources, represents an acquisition of net position
that applies to a future period(s)and so will not be recognized as an inflow of resources(revenue)until that time. The City has
one item that qualifies for reporting in this category,deferred inflows of pension and OPEB earnings.
Net position flow assumptions
Sometimes the City Will fund outlays for nparticular purpose from both restricted and unrestricted resources. In order to calculate the
amounts to report as restricted net position and unrestricted net position in the government-wide financial statements, m flow
assumption must be made about the order in which the resources are considered to be applied. It is the Cityh policy to-consider
restricted net position to have been depleted before unrestricted net position is applied.
Fund balance flow assumptions
Sometimes the City Will fund outlays fora particular purpose from both restricted and unrestricted resources (the total of
committed, aamignad, and unassigned fund balance). In. order to calculate the amounts to report as restricted, onmmittod,
assigned and unassigned fund balance in the governmental fund financial statements, a flow assumption must be made about
the order in Which the resources are considered toboapplied. |tia the government's policy bo consider restricted fund balance ho
have been depleted first before using any of the components of unrestricted fund balance. Further when the components of
unrestricted fund balance can be used for the'same purpose,committed fund balance is depleted first,followed by assigned fund
be|emma. Unassigned fund balance io applied last,
Fund Balance Policies
Fund balance of governmental funds is reported in vadous categories based on the nature of any limitations requiring the use of
resources for specific purposes. The City itself can establish limitations on the use of resources through either a commitment
committed fund balance)uron assignment(assigned fund bo|onno).
The committed fund balance classification includes amounts that.can be used only for the specific purposes determined by
formal action of the City's highest level ofdeoision+nuking authority. The City Commission is the highest level of decision
making authority for the City that can,byadoption ofon ordinance prior to the end of the fiscal year,commit fund balance. Once
adopted the limitation imposed by the ordinance remains in place until a similar action is taken (the adoption of another
ordinance)bo remove or revise the limitation.
Amounts in the assigned fund balance classifications are intended to be used by the City,for specific purposes but do not meet
thaodteha tuho classified aacommitted. The Commission has the responsibility for assigning fund balance. The commission
may also assign fund balance as it does when appropriating fund balance to cover o gap between estimated revenue and
appropriations in the subsequent year's appropriated budget. Unlike commitments,assignments generally only exist temporarily.
In other words, an additional action does not normally have to be taken for the removal of an assignment. Conversely, as
discussed above,an additional action is essential to either remove or revise a commitment.
Use uffs0mmteu
The preparation of financial statements in conformity With Oanamdly accepted accounting principles requires management to
make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets
and liabilities ot the date ufthe financial statements,and the reported amounts of revenues and expenditures during the reporting
period.Actual results could differ from those estimates.
36
City of Ocoee,Florida
Notes to Financial Statements
September 30,2020
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(CONTINUED)
New GASB Statements Implemented
In fiscal year 2020, the City implemented GASB Statement No. 95, Postponement of the Effective Dates of Certain Authoritative
Guidance.This pronouncement provides temporary relief to governments and other stakeholders in light of the COVID-19 pandemic
by postponing the effective dates of provisions in certain other statements.There was no effect on beginning balances of the City for
the implementation of this statement.
NOTE 2 RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS
Explanation of Certain Differences Between the Governmental Fund Balance Sheet and the Government-Wide Statement of
Net Position
The governmental fund balance sheet includes a reconciliation between fund balance-total governmental funds and net position-
governmental activities as reported in the government-wide statement of net position. One element of that reconciliation explains that
long-term liabilities are not due and payable in the current period and therefore are not reported in the funds." The details of this
difference are as follows:
Notes Payable 3,527,000
Bonds Payable 36,675,000
Premium on Bonds Payable 2,785,389
Capital Leases Payable 2,386,421
Other Post Employment Benefits 3,130,125
Compensated Absences 2,460,891
Net Pension Liability 7,142,225
Accrued Interest Payable 42,889
Net Adjustment to Reduce Fund Balance-total governmental funds to arrive
at net position-governmental activities 58,149,940
Explanation of Certain Differences Between the Governmental Fund Statement of Revenues,Expenditures,and Changes in
Fund Balances and the Government-Wide Statement of Activities
The governmental fund statement of revenues, expenditures, and changes in fund balances includes a reconciliation between net
changes in fund balances- total governmental funds and changes in net position of governmental activities as reported in the
government-wide statement of activities. One element of that reconciliation explains"Governmental funds report capital outlays as
expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and
reported as depreciation expense." The details of this difference are as follows:
Capital Outlay 7,067,880
Depreciation Expense 6,137,822)
Net Adjustment to Decrease Net Changes in Fund Balances-total governmental
funds to arrive at changes in net position of governmental activities 930,258
37
PROPOSED AGREEMENT FOR AUDITING SERVICES
This agreement is entered into this day of 2022 between the City of
Ocoee, a municipal corporation of the State of Florida, hereinafter referred to as the
City" and a firm of Certified Public Accountants registered
and licensed in the State of Florida, hereinafter referred to as the"Auditors".
WITNESSETH:
That for and in consideration of the mutual performance of the terms and conditions
herein,both parties agree, as follows:
SECTION 1: PURPOSE AND SCOPE OF THE ENGAGEMENT
1. Except as set forth in Section 8 hereof, the audit will be performed as indicated in
Request for Proposals "RFP" #22-003 and addenda, "Exhibit A", and will
encompass the City's financial statements of the governmental activities,
business-type activities, each major fund and the aggregate remaining fund
information (collectively the "financial statements") as of and for the fiscal year
ended September 3o, 2022, September 3o, 2023, and September 3o, 2024, and
shall be accomplished in accordance with auditing standards generally accepted
in the United States of America and the standards for financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the
United States, the Single Audit Act of 1996, the provisions of uniform guidance
and the provisions of Section 11.45, Florida Statutes. The Auditors shall utilize
the guidance provided in the AICPA audit guide, Audits of State and Local
Governments. The Auditors shall also consider any specific grant, bond or other
legal covenant or requirement in performing the audit. The objective of an audit
is the expression of opinions concerning whether the financial statements present
fairly, in all material respects, the financial position of the City and the results of
its operations and cash flows of its Proprietary Funds in conformity with
accounting principles generally accepted in the United States of America.
As part of the audit, the Auditors shall consider the City's internal controls over
financial transactions and assess control risk, as required by auditing standards
generally accepted in the United States of America, for the purpose of
establishing a basis for determining the nature, timing, and extent of auditing
procedures necessary for expressing the Auditor's opinion concerning the
financial statements. The Auditors shall also consider and test the City's internal
control policies and procedures used in administering federal financial assistance
programs. The management of the City is responsible for establishing and
maintaining internal controls. In fulfilling this responsibility, estimates and
judgments by management are required to assess the expected benefits and
related costs for internal control policies and procedures. The objectives of
internal controls are to provide City management with reasonable, but not
absolute, assurance that assets are safeguarded against loss from unauthorized
use or disposition, and that transactions are executed in accordance with City
RFP 22-003 Auditing Services 38
management's authorization and recorded properly to permit the preparation of
financial statements in accordance with accounting principles generally accepted
in the United States of America. Because of the inherent limitation in any
internal control structure, errors or irregularities may nevertheless occur and not
be detected. Also, projection of any evaluation of internal controls to future
periods is subject to the risk that procedures may become inadequate because of
changes in' conditions or that the effectiveness 'of the design and operation of
policies and procedures may deteriorate.
As required by Government Auditing Standards, the Auditors shall prepare a
separate written report on their understanding of the City's internal controls.
The report shall include,but is not limited to: (1) the scope of the Auditors' work
in obtaining and understanding of the internal controls and in assessing the
control risk, (2) the City's significant internal controls including the controls
established to ensure compliance with laws and regulations that have a material
impact on the general purpose financial statements, (3) the reportable
conditions, including the identification of material weakness, identified as a
result of their work in understanding and assessing control risk and (4) all other
matters normally included in a financial audit as defined by Section 11.45(1)(c),
Florida Statutes.
The audit shall include, but not be limited to, procedures designed to provide
reasonable, rather than absolute, assurance of detecting errors and irregularities
that are material to the financial statements. The Auditors shall inform the City
with respect to illegal acts or material errors or irregularities that come to their
attention during the course of the audit.
Compliance with the laws and regulations, contracts, and grants applicable to the
City is the responsibility of the City's management. As part of obtaining
assurance about whether the financial statements are free of material
misstatement, the Auditors shall perform tests 'of the City's compliance with
certain provisions of laws,regulations, contracts, grants and other matters.
As required by uniform guidance and the Florida Single Audit Act, the Auditors
shall consider and test the City's internal control policies and procedures used in
administering Federal and State award programs. Based on this consideration
and these tests, the Auditors shall assess risk and determine the nature, timing,
and extent of testing compliance with requirements that, if not complied with,
could have a material effect on a major Federal or State award program.
However,tests will be less in scope than would be necessary to render an opinion
on these controls and, accordingly, no opinion will be expressed in the Auditors
report on internal control pursuant to uniform guidance.
In addition, the Auditors shall prepare a separate written Management Letter as
defined by Section 11.45(1)(f), Florida Statutes, defined in Chapter 10.550, Rules
of the Auditor General. A draft of the management letter shall be discussed with
the City Manager or his designee before its issuance in its final form.
At the conclusion of each engagement,the City's management shall provide to the
REP 22-003 Auditing Services 39
Auditors a representation letter that, among other things, shall confirm
management's responsibility for the preparation of the financial statements in
conformity with accounting principles generally accepted in the United States of
America, the availability of financial records and related data, the completeness
and availability of all minutes of City Commission meetings, and the absence of
irregularities involving management of those employees who have significant
roles relating to internal controls.
2. The Auditors shall assist and review the Comprehensive Annual Financial Report
at the request of Management.
3. The Auditors shall be available to attend such public meetings as may be
necessary for discussion of the final audit report.
4. The Auditors shall perform a substantial portion of the audit on City premises.
The City shall furnish reasonable adequate working space that is well lighted,
reasonable comfortable and proximate to accounting and accounting records.
5. The Auditors shall provide all equipment, materials, supplies and personnel
services to perform the audit.
SECTION 2:AUDIT STANDARDS AND PROCEDURES
1. The Audit shall be performed by personnel outlined in the firm's response to
Request for Proposals (RFP) #22-003, "Exhibit B". Any changes in senior level
personnel from those identified in the proposal must be approved by the City's
Finance Director.
2. The Auditors may reasonably utilize the City's staff to perform work of an
assisting (data gathering) nature, consistent with auditing standards generally
accepted in the United States of America, and whenever qualified City employees
are reasonably available. This shall be coordinated with the Finance Director or
designee.
3. The Auditors• agree that the City and the Auditors are subject to the public
records laws of the State of Florida with regard to records that are, in fact, public
records. Public records, as defined by State law, shall be subject to said laws,but
not records that are not public records. The Auditors shall be entitled to, rely
upon and assert all provisions of the State's public records laws relating to
exemptions and confidentiality of records. The Auditors may be subject to the
Public Records Laws only with regard to certain records in that all records. The
Auditors assert that work papers for this Agreement are the property of the
Auditors and constitute confidential information. Such work papers shall be
maintained for a minimum of three (3) years after the date of a completed audit
or as may otherwise be required by law. In addition to public records being
subject to the provision of the State's public records laws, the Auditors may fully
interact with other agencies of government in accomplishing the audit.
RFP 22-003 Auditing Services 40
4. The Auditors shall not assign, sublet or otherwise dispose of, without first
obtaining written consent of the City's Finance Director, the services to be
performed pursuant to this Agreement, or any portion thereof.
5. All work and reports performed and submitted by Auditors pursuant to this
Agreement shall be in accordance with applicable State and Federal laws, rules
and regulations.
6. The City shall reasonably make available to the Auditors any and all financial
records, books, supporting documents, City Commission minutes, policies,
contracts, agreements, budgets, personnel assistance and any other records or
requests as may be mutually considered necessary in the conduct of the aforesaid
audit related services.
7. The Auditors shall coordinate with the City's Finance Director for the purpose of
arranging an exit conference at the conclusion of the audit of the City and
conduct said conference with the City Manager or his designee. A draft copy of
all reports shall be provided by the Auditors to the Finance Director for
inspection prior to the said audit exit conference meeting.
8. The Auditors shall keep adequate records and supporting documentation
applicable to this Agreement. Said records and documentation shall be retained
by the Auditors for a minimum of three (3) years from the issuance of the audit to
the City Commission.
9. In order to properly serve the public interest, if the Auditors, in the course of
their audit examination, should discover evidence pointing to a nonfeasance,
malfeasance or misfeasance on the part of any officer or employee of the City or
its agencies, the Auditors shall immediately give notice thereto to the City
Manager unless the City Manager is the subject of the inquiry, in which case the
notice shall be given to the Mayor and City Commission.
10.Audit Requirements for Fiscal Year September 30, 2022, September 30, 2023,
and September 30, 2024 shall commence upon execution of this Agreement by
both parties.
it During the performance of this Agreement, the Auditors shall maintain in
compliance with Title VII of the 1964 Civil Rights Act, as amended, and the
Florida Human Rights Act of 1977 and shall not on the grounds of race, color,
national origin, religion, sex, age, disability, or marital status, discriminate in any
form or manner against said Auditors' employees or•applicants for employment.
Auditors understand and agree that this Agreement is conditioned upon the
veracity of this statement of assurance. The Auditors shall comply with Title VI
of the Civil Rights Act of 1964 when Federal grants are involved. Other
applicable Federal and State Laws, executive orders, rules and regulations
prohibiting discrimination as hereinabove referenced are included by this
reference hereto, to include Vietnam era veterans within its protective range of
applicability.
RI-P 22-003 Auditing Services 41
12. This Agreement shall be.governed by the laws of the State of Florida. Venue for
any actions arising out of the Agreement will lie in Orange County, Florida.
SECTION 3: FEES AND TERMS OF PAYMENT
1. The City shall pay the Auditors the total fee based on the firm's proposal
submitted for RFP #22-003, "Exhibit B", for the audit of fiscal year ending
September 30, 2022, September 30, 2023, and September 30, 2024. The parties
hereto recognize that the firm's response to the RFP was based on a multi-year
contract and that this contract is being executed for three (3) years; renewal
options for (2) one-year renewal periods may be negotiated. The Agreement shall
continue in full force and effect from the date first written above or until
terminated in accordance with this Agreement. The parties hereto agree that the
total fee for the services set forth herein shall be as set forth on Exhibit "B"
attached hereto and that said Exhibit"B:"shall control in the event of any conflict
with the firm's proposal submitted in response to the RFP.
2. The Auditors will render interim billings as work progresses and the City agrees
to pay the interim billings within 30 (thirty) days after receipt. Interim payments
shall be determined by the percentage of work completed at the time an invoice is
submitted.
3. The City shall pay the final billing within thirty (3o) days after all the following
conditions have been met:
a. Auditors have rendered their signed Independent Accountant's
Report and applicable Internal Control and Compliance reports
b. Auditors have rendered the final Management Recommendation
Letter
c. Auditors have submitted the Comprehensive Annual Report Financial
Report in"printer's proof'format;
d. Auditors have provided the requisite copies of the Comprehensive
Annual Financial Report.
e.All requested City Commission meetings and staff conferences have
been completed.
4. The Auditors shall comply with all applicable labor laws regarding employment
and pay of its employees. By entering into this contract, the awarded bidder is
obligated to comply with the provisions of Section 448.095, Fla. Statutes,
Employment Eligibility." This includes, but is not limited to utilization of the E-
Verify System to verify the work authorization status of all newly hired
employees, and requiring all subcontractors to provide an affidavit attesting that
the subcontractor does not employ, contract with, or subcontract with, an alien
RFP 22-03 Auditing Services 42
unauthorized to work in the USA. Failure to comply will lead to termination of
this contract, or if a subcontractor knowingly violates the statute, the
subcontractor must be terminated immediately.
5. Compensation payable pursuant to Section. 4 and any amendments to this
Agreement may be withheld if the final audit report does not meet the
requirements of Section 11.45, Florida Statutes, and/or any other State or
Federal laws, rules and regulations applicable to said audits. Compensation may
be withheld until all discrepancies are corrected and conform to above
requirements.
SECTION 4:ADDITIONAL SERVICES
1. The Auditors are not required to render any information or services to employees
of the City or to make any studies or investigations at the request of any
individual, except herein provided for. However, the Auditors shall reasonably
interact with and provide information to the Mayor, the City Commissioners and
City staff. The Auditors shall respond to such incidental inquiries without
additional charges to the City. If, in the Auditors' reasonable judgment, the level
of time for such inquiries becomes substantial, the Auditors will notify the City
Manager.
2. The City may, from time to time, desire the Auditor to change or increase the
scope of work. This may include the addition of records and procedures in its
audit program. Such requests for additional work will be submitted in writing to
the Auditor by the Finance Director for consideration for approval by the City
Commission. The Auditor will be compensated based on a negotiated hourly
billing rate at the time of the approval. Additional services will be billed to the
City separately.
3. The Auditors shall notify the City's Finance Director of any comments received
from the Auditor General of the State of Florida regarding any deficiencies noted
in the reports of the City.
4. The Auditors shall disclose any findings disclosed in Peer Review reports
regarding the audit of the City.
5. The Auditors shall perform a full scope audit of the City, which includes an audit
of the financial statements and compliance as required by Governmental
Auditing Standards. Throughout the term of this Agreement, if significant
increases or decreases in the required scope of the audit are necessary due to
changes in regulatory or other authoritative pronouncements,the impact of these
changes will be discussed to arrive at a new fee estimate. However, if changes
occur that do not significantly affect those procedures normally performed under
as full scope audit; no change in the fee will be necessary.
RI-P 22-003 Auditing Services 43
SECTION 5: INSURANCE
Prior to commencement and until termination of work for or on behalf of the City, the
Auditors shall procure and maintain insurance of the types and to the limits specified in
RFP #22-003.
The term "City" as used in this section of the Agreement is defined to mean the City of
Ocoee itself, any subsidiaries or affiliates, elected and appointed officials, employees,
volunteers, representatives and agents.
SECTION 6: FORCE MAJEURE
Auditor shall not be liable for any failures or delays resulting from circumstances or
causes beyond its reasonable control, including, without limitation, acts or omissions
due to fire or other casualty, act of God,strike or labor dispute, war or other violence, or
any law, order or requirement of any governmental agency or authority.
SECTION 7: INDEMNITY
Each party ("Indemnifying Party") shall indemnify and hold harmless the other
Indemnified Party") from any and all claims, suits, actions, liabilities and reasonable
defense costs, in each case solely for bodily injury to individuals and physical damage to
tangible property to the extent directly and proximately caused by the acts or omissions
of the Indemnifying Party while the Auditor is engaged in the performance of services :.
under this.Contract; provided however, that if there is also fault on the part of the
Indemnified Party, the forgoing indemnity shall be on a comparative fault basis, and
provided further,however, that the City's obligation hereunder shall only exist to the
extent permissibly by law,and to the extent set forth in Section 768.28,Florida Statutes.
As a condition to the foregoing indemnity obligations of.the Indemnifying Party, the
Indemnified Party shall provide with the Indemnifying Party with reasonable prompt
notice of any claim for which indemnification may be sought hereunder and shall
cooperate ,with the Indemnifying Party in connection with such claims. The
Indemnifying Party shall be entitled to control the handling of any such claim and.to
defend or settle any such claim, in its sole discretion, with counsel of its own choosing;
provided, however, that the Indemnifying Party shall have no authority to admit liability
on behalf of the Indemnified Party; and provided further, however, that the
Indemnifying Party shall not be entitled to control the handling of any such claim
against the Indemnified Party if the Indemnified Party asserts that there is also fault on
the part of the Indemnified Party. The provisions of this Section are solely for the
benefit of the parties hereto and not intended to grant any rights, contractual or
otherwise to any other person or entity.
Because of the importance of the City's management's representations, the City agrees
to release and indemnify Auditor and its personnel form all claims.liabilities and
expenses relating to its services under this Agreement attributable to any material
misrepresentation by City management to the extent and limits permitted by law.
Ri-F' 22-003 Auditing Services 44
SECTION 8: CONTRACT PERIOD
This Agreement covers the City's fiscal years ending September 3o, 2022, September 3o,
2023, and September 3o, 2024. Notwithstanding any provision contained in the RFP,it
is agreed that the Agreement covers the audits for the fiscal year ending September 3o,
2022, September 3o, 2023, and September 3o, 2024; renewal options for (2) one-year
renewal periods may be negotiated.The Agreement shall continue in full force and effect
from the date first written above or until terminated in accordance with this Agreement.
SECTION 9: TERMINATION
This Agreement may be terminated at will by the City at any time by giving thirty (3o)
days written notice thereof. In the event of such termination, the City shall pay the
Auditors for the reasonable value of services rendered and expenses incurred by the
Auditors, up to the effective date of such termination. The Auditors may only terminate
this Agreement for cause.
Disputes arising under this Agreement (including, but not limited to, scope, nature and
quality of services to be performed by the Auditor, the Auditors'fees and other terms of
engagement) shall be submitted to mediation. A competent, and impartial third party,
acceptable to both parties, shall be appointed to mediate and each disputing party shall
pay in equal percentage of the mediator's fees and expenses. No suit or arbitration
proceeding shall be commenced under this Agreement until at least sixty(6o) days after
the mediator's first meeting with the involved parties. In the event that the dispute is
required to litigated, the court shall be authorized to assess litigation costs against any
party found not to have participated in the mediation process.
SECTION 10: AMERICANS WITH DISABILITIES ACT OF 1990 (ADA)
The Auditors shall comply with all the requirements as imposed by the ADA, the
regulations of the Federal government issued thereunder, and any and all requirements
of State law related thereto.
SECTION. WHEN RIGHTS AND REMEDIES NOT WAIVED
In no event shall the making by the City of any payment to the Auditors constitute or be
construed as a waiver by the City of any breach of covenant or any default which may
then exist, on the part of the Auditors, and the making of such payment by the City while
any such breach or default shall exist shall in no way impair or prejudice any right or
remedy available to the City with respect to such breach or default.
SECTION 12: NON-ASSIGNABILITY
Neither party shall assign and Agreement without the prior written consent of the other
party.
SECTION 13: HEADINGS
RFP 22-003 Auditing Services 45
All articles and descriptive headings of sections in this Agreement are inserted for
convenience only and shall affect the construction or interpretation hereof.
SECTION 14: NOTICES
a)Whenever either party desires to give notice unto the other, it must be
given by written notice, sent by registered United States mail, with return
receipt requested, addressed to the party for whom it is intended, at the
place last specified, and the place for giving of notice shall remain such
until it shall have been changed by written notice in compliance with the
provisions of this section. For the present, the parties designate the
following as the respective places for giving of notice, to wit:
For City:
Finance Director
City of Ocoee
15o N. Lakeshore Drive
Ocoee, Florida 34761
407)905-3190
For Auditors:
b)Either of the parties may change,by written notice as provided herein, the
address or person for receipt of notice.
SECTION 15: CONFLICT OF INTEREST
The Auditors agrees that they will not engage in any action that would create a conflict
of interest in the performance of its obligations pursuant to this Agreement with the City
or which would violate or cause others to violate the provisions of Part III, Chapter 112,
Florida Statutes, relating to ethics in government.
SECTION 16: SEVERABILITY OF INVALID PROVISIONS
If any one (1) or more of the covenants or provisions of this Agreement shall be held to
be contrary to any express provision of law or contrary to the policy of express law,
though not expressly prohibited, or against public policy, or shall, for any reason
whatsoever, be held invalid, then such covenants or provisions of this Agreement, and
shall, in no way, affect the validity of the remaining covenants or provisions of this
Agreement.
RE-P 22-003 Auditing Services 46
SECTION 17: TIME OF THE ESSENCE
Time is of the essence of the lawful performance of the duties and obligations contained
in this Agreement. The parties covenant and agree that they shall diligently and
expeditiously pursue their respective obligations set forth in this Agreement.
SECTION 18: APPLICABLE LAW
This Agreement and the provisions contained herein shall be construed, controlled and
interpreted according to the laws of the State of Florida.
SECTION 19: BINDING EFFECT
Each party hereto represents to the other that it has undertaken all necessary actions to
execute this Agreement, and that it has the legal authority to enter into this Agreement
and to undertake all obligations imposed on it.
SECTION 20: CHOICE OF LAW AND VENUE
Florida law shall govern the interpretation and enforcement of this Agreement. In any
action or proceeding required to enforce or interpret the terms of this Agreement, venue
shall be in the Circuit Court for the 9th Judicial Circuit of Florida for Orange County,
Florida.
SECTION 21: CONSTRUCTION OR INTERPRETATION OF THE AGREEMENT
This Agreement is the result of bona fide arms length negotiations between the City and
the Auditors and all parties have contributed substantially and materially to the
preparation of the Agreement. Accordingly, this Agreement shall not be construed or
interpreted more strictly against any one party than against any other party.
Signature page follows.)
kl-1-3 22-003 Auditing Services 47
IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
executed as of the day and year first above written.
Signed,sealed and delivered FIRM:
In the presence of:
By:
Print Name Name:
Title
Print Name Company Seal)
APPROVED:
AfiEST: CITY OF OCOEE,FLORIDA,
a Florida municipal corporation
Melanie Sibbitt, City Clerk Rusty Johnson,Mayor
DA FE:
SEAL)
FOR USE AND RELIANCE ONLY BY APPROVED BY THE OCOEE CITY
THE CITY OF OCOEE,FLORIDA COMMISSION AT A MEETING HELD
APPROVED AS TO FORM AND LEGALITY ON 2022,
this day of 2022. UNDER AGENDA ITEM NO.
SHUFFIELD,LOWMAN&WILSON,P.A.
By:
Scott A. Cookson, City Attorney
HI-1-'22-003 Auditing Services 48
EXHIBIT A
RFP #22-ao3 and ADDENDA
see attached)
RI-P 22-003 Auditing Services 49
EXHIBIT B
FIRM'S PROPOSAL TO RFP #22-oo3
see attached)
RI-P 22-003 Auditing Services 50
Mayor Commissioners
Rusty Johnson Larry Brinson, Sr,District 1
Rosemary Wilson, District 2
City Manager Richard Firstner,District 3
Robert Frank George Oliver III,District 4
ocqee
February 24, 2022
ADDENDUM NO. ONE (1)
CITY OF OCOEE
RFP #22-003
AUDITING SERVICES
This addendum shall modify and become a part of the original RFP documents for Auditing Services.
This addendum consists of one (1) page. Respondents shall acknowledge receipt of this addendum in
the space provided on Page 17 of the RFP. Failure to do so may subject the Respondent to
disqualification.
Answers to questions received and/or amendments to the RFO documents are as follows:
Q 1 How many staff would be onsite during fieldwork and approximately how many weeks?
Al. The number of staff and hours needed;Witdepend upon the audit plan.
Q2. Will the auditor prepare the separately issued financials for the CRA audit?
A2. No.
Q3. What were the fees for the prior 2 years for each of the financial audit, single audit and CRA
audit?
2019 2020
Auciiti 32,4§9j 30,000
CRA Audit' I 5 000
Single Auditi 4,500A3.
Q4. Does the City anticipate any findings for 9/30/21 audit? If so, what type of findings?
A4. We do not anticipate any audit findings.
fre gamkt
Joyce Tolbert, CPPB
Procurement Manager
cc:Evaluation Committee
Mayor Commissioners
Rusty Johnson Larry Brinson, Sr, District 1
Rosemary Wilsen, District 2
City Manager Richard Firstner, District 3
Robert FrankAl-George Oliver III, District 4
ocoee
florida
March 1, 2022
ADDENDUM NO. TWO (2)
CITY OF OCOEE
RFP #22-003
AUDITING SERVICES
This addendum shall modify and become a part of the original RFP documents for Auditing Services.
This addendum consists of two (2) pages. Respondents shall acknowledge receipt of this addendum in.
the space provided on Page 17 of the RFP. Failure to do so may subject the Respondent to
disqualification.
Answers to questions received and/or amendments to the RFP documents are as follows:
Q 1. Will the General Employees Pension Plan and the Police and,Fire Pension Plan continue to
engage other independent auditors and issue stand-alone financial statements of each plan, as
presented to the respective Pension Boards?
Al. Yes.
Q2. While the prior auditors did not make reference to "other auditors" in their auditor's reports in
relation to these other Pension Plan audits, as noted in the questions above,was the audit work
and reports of the "other auditors" made available to City Auditors in an effort to reduce the
duplication of audit effort/procedures (and likewise audit costs)? If so,to what extent was the
other auditors"work made available?
A2. The Current auditors requested copies of the actuarial reports only..
Q3. Is the City anticipating any significant accounting software conversions in the next two years?
A3. No.
Q4. Aside from funding received under CARES and ARPA,does the City anticipate any significant
new major funding sources or significant changes to current funding sources in the next year?
A4. No.
Q5. Does the City anticipate any significant changes in finance/accounting personnel in the next
year?
A5. The Finance Manager and Chief Accountant will be replaced in the next several
weeks. However, the Director will remain.
fie Meat
Joyce Tolbert,CPPB
Procurement Manager
cc:Evaluation Committee
Addendum#2 RFP22-003 Auditing Services Page 2
EXHIBIT B
FIRM'S PROPOSAL TO RFP #22-003
see attached)
14
RFP 22-003 Auditing Services-Agreement
URVIS A
CERTIFIED PUBLIC ACCOUNTANTS
A—TITLE PAGE
CITY OF OCOEE
Request for Proposal
RFP #22-003
Proposal for Auditing Services
Due Date: March.% 2022. @ 2:00 P.M'.
CONTACT
TO:10gthVIML Westgatg„CPA,,,Partnar,,
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Gainesville I Ocala I Tallahassee I Sarasota I Orlando I 'Lakeland
purvisgray.com
City of Ocoee—RFP#22-003 Auditing Services 1
CONTENTS
Working Papers Acknowledgement
Purvis, Gray and {bmpanyjLP agrees that all the Otv's working papers and reports will be retained at
our expense, for a mini rnumoff eyeao after release of the aud. VVeundeotand that the C UCity
not yu invvhting,the City needs tu extend the retention period.
A—Title Page 1
0--Tablewf Contents 2-5
C—Transmittal
1—Understanding the Scope ofServices 4
Z--Representations for the Firm 4
State-Wide CPA Firm- 4
4—Local Office 4
Our People 5
Understanding Information Technology(IT)Risk 5
Governmental Audit Experience S
Member nf8DO Alliance USA 5
Authorization to Represent the Firm 5
Q--MandatoryBmnmmnts
License tu Practice inFlorida:
Firm Current License 6
Audit Team Members Current CPA Licenses h
Public Entity Crime Statement 7
Employment Eligibility Verification 7
E--Fi«mm's Qualifications
1—Reference 8-9
2—Training Programs9'10
3—'Area,nfAudit Experience:
Governmental Experience 10-14
Single Audit Experience 14-15
GkS8Experience............................ ............................................................ . ...................................................15
Certificate of Achievement for Excellence in Financial Reporting 16
4—fommitmentto-thu Water and Sewer Utility and Governmental 5octon 26
5--Extema|Quality Control Review 17
6—Advisory Services:
Consulting Services 28
RDOAlliance USA Services l8
Other Range ofServices:
Audit Department 19
Accounting and Tax Services Department 19'20
Information Technology Department ooaZ
Professional Memberships ZZ
City ofOcoee--NFP#22-O03 Auditing Services Z
B-TABLE OF CONTENTS
F—Personnel Qualifications
Engagement Audit Team 23
Audit Team Roles 24
Continuing Quality of Staff 24
Résumés—Qualifications of Firm Personnel 24-37
G—Audit Approach
Understanding the Scope of Services 38
Recent,Current,and Projected Workloads 38
Work Plan and Proposed Segmentation of the Engagement 38-40
Timeline of Work Plan 41
Level of Staff 41
Approach for Sampling for Tests of Compliance 42
Analytical Procedures 42
Approach to Auditing Internal Control Structure, Including It General Controls 42-44
Software 44
Approach to the Single Audit 45
H—Price Proposal 46-47
Required Forms
Drug-Free Workplace Statement 48
Exhibit"G"Conflict of Interest Disclosure Form 49
Company Information/Signature Sheet 50
Certificate of Liability Insurance 51
Summary of Litigation 52
Acknowledgment of Addenda 52
City of Ocoee—RFP#22-003 Auditing Services 3
0 o N AY
City of Ocoee, Florida
Attention' Audit Selection Committee
Ocoee,Florida
C--Transmittal Letter
We appreciate the opportunity to present Purvis, Gray and Company, LLP (Pun/is Gray) to your Audit
Selection Committee and would take great pride in being selected to serve as your auditors for the City of
Ocoee,Florida (the(3tyi
1--0ndemtaodimg the Scope mf Services
VVe have received your request for Auditing Services for the years ending September 2U,2O22.thnough2OZ4`
with nen*xva| options for 2 one-year renewal periods. We understand the scope of services to he
performed,and me give you our express commitment tomeet or exceed the performance specifications
and time requirements stated|n the Scope mfServices,pages 1A through 2K,in your RFP. Ourpropmsa|is
submitted in good faith without collusion orfraud.
2--Represamtatioos for the Firm
Your audit will be conducted from our Ocala office and your point of contact is listed below:
Mr.Timothy M.Westgate,CPA
Audit Partner
23473E17mStreet
Ocala,Florida 34471
352.733.3872
twcstAate@pumisgray.mmm
3--State-Wide CPA Firm
Pun/is Gray is u state-wide CPA firm employing over 100 professionals and support staff in our Ocala,
Gainesville, Tallahassee, Sarasota, Orlando, and Lakeland offices. We have recently announced the
addition of our seventh office, soon to be opened in Tampa, Florida. Our multiple office locations
throughout the state are the result oforganic growth from within the firm,without merger oracquisition,
which we attribute to our pursuit of technical excellence and superior client service. Our Florida based
focus allows us the best position to know the operating environment and communities of our audit clients.
We celebrated our 75th anniversary last year,and we have audited and advised Florida local governments
almost since our inception in1g46.
4—Local Office
The Oh/s audit would be conducted primarily out uf our Ocala office with assistance from our other
offices, as needed. Purvis Gray operates on a departmental basis rather than an office basis. All of the
firm's resources are available to all of the firm's clients and are utilized in that fashion to provide the best
possible service. Thiseniunest6atm/edravvupont6eknoxx|ed8eofourspedo|istsintheQoxernmenta|
field, as well us the full resources uf the entire team. Our audit staff consists ofa total ufD partners, 6
directors,7 managers,and 20 professional staff. Also, as a member ofBDOAlliance USA,we are able to
provide our clients with-access to the technical resources and manpower of the fifth largest accounting
firm in the world,combined with our hands-on local service and knowledge.
City ofOcoee--RFP#22'O03 Auditing Services 4
City of Ocoee, Florida
Attention: Audit Selection Committee
Ocoee, Florida
Our People
The best part of Purvis Gray is our people. The individuals comprising your audit team have chosen careers
in governmental auditing and are committed to our governmental clients and their industry. You will not
have to train our auditors;we do not randomly rotate staff,and you will regularly see partners,directors,
and managers in the field,which is a hallmark of our service that sets us a part from other firms that often
provide only inexperienced staff with little or no manager or partner participation. We believe that the
in-depth knowledge and experience of the individuals actually in the field performing your audit fieldwork
wilt result in a superior audit product for the City.
Understanding Information Technology(IT)Risks
One of the prominent business risks affecting governmental entities today is information technology. Cyber
security over the very financial systems that we audit is a major focus of the City and Purvis Gray. Mr.Michael
Sandstrum,the IT Director assigned to your engagement,has many years of experience auditing information
systems,and maintains the CPA,CISA,CISM,CITP,and CGMA certifications. Michael's extensive experience
in accounting, auditing, IT auditing, and security management is paramount in understanding and
evaluating the City's IT environment and risks as a part of our financial audit of the City.
Governmental Audit Experience
We have considerable experience serving local governmental entities throughout the state of Florida since
1946. We are currently providing auditing services to twenty-seven Florida municipalities (most of
which operate water and wastewater utilities),six Florida counties,nine Florida school boards,five rural
electric cooperatives,and many other governmental special districts and non-profit organizations. We
believe our combined experience serving municipalities and utilities is unmatched in Florida. Most of
our governmental audits include Federal and State Single Audits, so we stay up to date on the latest
changes from both the federal and state sources, including the recent Uniform Guidance. We have
audited hundreds of different federal and state grant programs, including all of the state and federal
agencies that fund the City's programs.
Member of BDO Alliance USA
We are an independent member of the BDO Alliance USA, a national association of independently owned
accounting and consulting firms that partner with BDO, a nationally recognized CPA firm, to provide us
access to additional national resources for the benefit of our clients. By supplementing our services,the
BDO Alliance USA allows us to:
0- Enhance our client services and broaden our capabilities overall.
10- Gain greater technical knowledge in specialty areas with the depth of resources available to international firms.
m Utilize other nationwide professionals with experience in governmental and other industries.
Authorization to Represent the Firm
Timothy M.Westgate, CPA will be the partner in charge of the City's audit and is authorized to represent
the firm in this matter.
Respectfully Submitted,
PURVIS,GRAY AND COMPANY, LLP
Timothy M.Westgate,CPA,Audit Partner
TMW/asb
City of Ocoee—RFP#22-003 Auditing Services 5
D-MANDATORY ELEMENTS
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1—License to Practice in Florida
Firm Current License
We are properly licensed and registered for public practice in the State of Florida,and our professional staff are
properly licensed and registered to practice as certified public accountants in the State of Florida or are"exam-
eligible". A copy of our firm license to practice in Florida is shown below:
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City of Ocoee—RFP#22-003 Auditing Services 6
D-MANDATORY ELEMENTS
Public Entity Crime Statement
Purvis Gray affirms that neither the firm nor any person associated with the firm who will work on this
engagement has been placed on.the convicted vendor list as defined by Florida Statute Section 287.017.
Employment Eligibility Verification
If we are selected as your auditors, we will comply with utilizing the U.S. Department of Homeland
Security's Employment Verification Program (E-Verify) to verify the employment eligibility of our
employees performing the work directly associated with the Agreement in your request for proposal, in
accordance with the terms and conditions applicable to the E-Verify Program.
City of Ocoee—RFP#22-003 Auditing Services 7
E-FIRM'S QUALIFICATIONS
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1—References
CITY OF ST. CLOUD, FLORIDA
Ms.Wendy Callazo,Director of Finance 407)957-7311
1300 9th Street Wendy.Callazo@stcloud.org
St.Cloud,Florida 34769
Date—September 30,1979 to 2008;and 2012 to Present
Engagement Partner—Timothy M.Westgate,CPA
Engagement Senior Manager—Matthew B.Ganoe,CPA
Scope of Work—Audit of all City operations, including Single Audit of federal and state grant programs, and
community redevelopment agency. Participates in the GFOA Certificate Program.
CITY OF OVIEDO, FLORIDA
Mr.Jerry Boop,CPA,CGFO,Director of Finance 407)971-5544
400 Alexandria Blvd. iboop@citvofoviedo.net
Oviedo,Florida 32765
Date—September 30,2019 to Present
Engagement Partner—Helen Y.Painter,CPA
Engagement Senior Manager—Matthew B.Ganoe,CPA
Scope of Work—Audit of all City operations, including Single Audit of federal grant programs. Participates in the
GFOA Certificate Program.
CITY OF DELTONA, FLORIDA
Ms.Mari Leisen, Finance Director 352)789-7230
2345 Providence Blvd. MLeisen@deltonafl.gov
Deltona,Florida 32725
Date—September 30,1995 to Present
Engagement Partner—Timothy M.Westgate,CPA
Scope of Work—Audit of all City operations, including Single Audit of federal and state grant programs, defined
benefit pension plans,and a Community Redevelopment Agency. Participates in the GFOA Certificate Program.
City of Ocoee—RFP#22-003 Auditing Services 8
U» U U U
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CITY OF OCALA, FLORIDA
Mr.Emory Roberts,]r,Director ufFinance 352)629'8229
1lOS.EVVatu|aAvenue,3mFloor embertxCauca)aO.orR
Ocala,Florida 34471
Date—September 30,Z0OOtoPresent
Engagement Partners—Timothy rm.Westgate,CPA,and Mark A.White,CPA
Engagement Senior Manager—Matthew B.Ganoe\CPA
Scope of Work—Audit of all City operations,including Sing|eAudituf federal and state grant programs,three defined
benefit pension plans,and o Community Redevelopment Agency. Participates in the GFOA Certificate Program.
2—Training Programs
Client accounting staff are invited tm attend our continuing education classes;
full-day sessions are usually scheduled in January and October uf each 'year at
no cost. Our classes are usually held at our Ocala office mmdlor offered
remotely. /n addition, through our membership/nthe B0O alliance, our clients
can also access courses provided by BDOotno cost.
As members of the Government Audit Quality Center of the AICPA,each CPA is required to obtain eighty
hours of continuing professional education every two years. The continuing professional education
material is presented by nationally prominent accounting professors and other individuals who have
thorough knowledge mf auditing local governments. Your audit team members are hnfn0 compliance
with the continuing educational nequ/nemen/s'set forth under U.S. Government Accountability Office
GAO), Government Auditing Standards. Beginning on page 25, your audit teammembers~r6sum6s
provide more specific listings mƒtheir continuing education.
Our partners,directors,managers,and senior staff members also attend annual conferences sponsored
by the FSRO/\ RU5, FECA, FBFOA^ FK8 FK8P/\ and FA{Z where they attend and teach continuing
education dessesthat deal with nevvGASBand FASD pronouncements, current issues in Florida |am\
and other similar topics.
City of0caee--RFP#22'DQ3 Auditin88erVices 9
E-FIRM'S QUALIFICATIONS
Members of the audit team assigned to the City's audit have attended numerous courses on governmental
auditing and have participated in audits of numerous cities,counties,school boards,and other utilities. In
addition, all of our Audit Department personnel are in full compliance with the continuing educational
requirements set forth under U.S.Government Accountability Office(GAO), Government Auditing Standards.
The following is a brief list of some of the governmental continuing education class topics that our partners
and supervisory-level staff have recently taught:
Auditing Update—Hot Topics for Fiscal Officers and Auditors
The New Single Audit Requirements
Debt-Accounting,Covenants,Compliance
0- State-Shared and Local Option Revenues
40. Governmental Compliance Auditing in Florida—Local Laws and Regulations
Internal Controls for Managers
The State Financial Emergency Law
00 The New Pension Accounting Standards: A Game Changer!
0* Understanding the New COSO Framework
Internal Controls and Fraud and GASB Update
110' The New Federal"Omni Circular"Effects on the Auditee and Auditor
GASS Update
Understanding the Statement of Cash Flows
IMa GASB 84-Fiduciary Activities
GASB 87-Leases
Grant Accounting and the Single Audit
Understanding Your Power Cost Adjustment
3—Areas of Audit Experience
Governmental Experience
Audits we currently perform for governmental-type clients are listed below. These audits were conducted
in accordance with Government Auditing Standards and Federal and State Single Audits were performed,
when applicable. We have identified each entity, the local office of performance, and dates of service.
ACFR) Indicates inclusion of preparation of an Annual Comprehensive Financial Report in the
engagement.
City of Ocoee—RFP#22-003 Auditing Services 10
E—FIRM'S QUALIFICATIONS
s City of Alachua—(Gainesville)-2009 to Present—(ACFR)
p City of Atlantic Beach—(Gainesville)-2004 to Present
City of Bartow—(Sarasota)-2008 to Present
City of Belleview—(Ocala)-2007 to Present
City of Bushnell—(Ocala)-1995 to Present—(ACFR)
Town of Bronson—(Gainesville)-2006to Present
City of Cedar Key—(Gainesville)-1987 to Present
p City of Center Hill—(Ocala)-2021 to Present
City of Crestview—(Tallahassee)-2021 to Present
City of Dade City—(Gainesville)-2014 to Present
City of Deltona—(Ocala)-1995 to Present—(ACFR)
City of Eustis—(Ocala)-1998 to Present
p City of Fort Meade—(Sarasota)-1996 to Present
Municipalities City of Frostproof—(Lakeland)-2020 to Present
City of Gainesville—(Gainesville)-2018 to Present—(ACFR)
City of Jacksonville Beach—(Tallahassee)-1996 to Present—(ACFR)
City of Kissimmee—(Ocala)-2016 to Present—(ACFR)
to. City of Live Oak—(Tallahassee)-2012 to Present
City of Mount Dora—(Gainesville)-2017 to Present—(ACFR)
City of Newberry—(Gainesville)-2013 to Present—(ACFR)
City of Neptune Beach—(Gainesville)-2013 to Present
City of Ocala—(Ocala)-2000 to Present—(ACFR)
Town of Orange Park—(Gainesville)-2014to Present
City of Oviedo—(Ocala)-2019 to Present—(ACFR)
City of St.Cloud—(Ocala)-2012 to Present—(ACFR)
p City of Williston—(Ocala)-2010 to Present
City of Winter Springs—(Lakeland/Gainesville)-2021 to Present-(ACFR)
Alachua County—(Gainesville/Tallahassee)-2018 to Present—(ACFR)
Bradford County—(Gainesville)-1994 to Present
Counties
DeSoto County—(Sarasota)-2001 to Present
Gadsden County—(Tallahassee/Gainesville)-2010 to Present
Marion County—(Ocala)-2001 to Present—(ACFR)
Nassau County—(Gainesville/Tallahassee)-2005 to Present—(ACFR)
City of Alachua
City of Bartow
I. City of Jacksonville Beach
Community . City of Belleview
City of Kissimmee
City of Dade City
City of Live Oak
Redevelopment City of Ocala
City of Deltona
Agencies (CRAs) City of Eustis
p City of Ovideo
p City of Fort Meade
City of Sarasota
City of Gainesville
City of Williston
City of Ocoee—RFP#22-003 Auditing Services 11
U U U U 4
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P Alachua County District School Board
io. Charlotte County DistrictSchoo|Board
Citrus County District School Board
b Clay County School Board
U U«« , Hernando County School Board k pnVSchool^ Boards *
Lake County District School Board(ACFR)
o Leon County School Board
Levy County District School Board
Marion County School Board(ACFR
it, The Villages Charter School,Inc.
City of Alachua
City of Atlantic Beach
io. City of Bartow
io. City ofBeUevkym
P, Town otBronson
o. City of Bushnell
City of Cape Coral
DeSotoCoumy
i- City ofDehnna
City nfEustis
City of Fernandina Beach
ip. Florida Gas Utility,Gainesville
i City mf Fort Meade
io. Gainesville Regional Utilities
o. City of Green Cove Springs
Hernando County
Water, Sewer, * City of Jacksonville Beach
And C|tyofLake
io, City of Lake Wales
Utilities Lehigh Acres Municipal Services Improvement District
ip, City of Live Oak
o. City of Mount Dora
io. Nassau County
o. City of Neptune Beach
City ufNewberry
North Sumter County Utility Dependent District
City nfOviedo
w City vfOcala
jo. Peace River[0anasoto Regional Water Supply Authority
City ofSarasota
op. City of St.Claud
Town of Orange Park
io. Uti|itiecommboionmew Smyrna Beach
io Village Center Community Development District&Affiliates,The Villages
o. City ofWilliston
io. VVith|acoochee Regional Water Supply Authority,Dade City
City mfOooee--RFP#22'QQ3 Auditing Services 12
xU U U 4
v u.u. ..~x vn nm.
io City of A]achuo
City of Bartow
City nfBushnell
Florida Municipal Power Association
jo, City of Fort Meade
P Gainesville Regional Utilities
P City nf Green Cove Springs
jo, City of Jacksonville Beach
ip. Kissimmee Utility Authority
Electric o. City nf Mount Dora
Utilities P City ofNewberry
1 City of Ocala
P City of St.Cloud
jo. City ofWilliston
ip. Utilities Commission New Smyrna Beach
ip, VVith|a000chee Electric Cooperative,Inc.
i,- Sumter Electric Cooperative,Inc.
jo. Gulf Coast Electric Cooperative,Inc.
Chnctawhotchee Electric Cooperative,Inc.
b. Peace River Electric Cooperative,Inc.
keVVa|
P. Alachua Coun UbcaryDi hct
Lakaw d Ranch Communi D e pme D
b. 8a nwP u dpa|Ajnm
Development Authority
io Lehigh cnsKUunicipa|Services Improvement
io. Dog Island Conservation District
District
Special East County Water Control District
0. North Sumter County Utility Dependent District
P. No hwe F|ohdoVVaterK4onaQementDi rict
K U U Floridaa,U|ky
Peace n e,xxana,ota Regional Water
F|ohdaN1unidpa|Pnwer enr/
io. Gainexi||a~\achua[ounty
Supply Authority
Regional Airport Authority
io Districts
p Kissimmee Utility Authority
P Utilities Commission,City of New Smyrna Beach
VVith|acnnchee Regional Water Supply Authority
City ofOcm e—RFP#22-003 Auditing Services 13
E—FIRM'S QUALIFICATIONS
Munroe Regional Medical Pension Plan
Florida Pest Control and Chemical Company,Inc.Pension Plan and Trust
Clay Electric Cooperative Retiree Welfare Plan
Kissimmee Utility Authority Pension Trust Fund
City of Atlantic Beach,Florida General Employees'Retirement Plan
City of Atlantic Beach,Florida Police Retirement Plan
is :City of Bartow,Florida General Employees'Retirement Plan
City of Deltona,Florida Firefighters'Pension Plan
City of Deltona,Florida General Employees'Pension Plan
City of Fernandina Beach,Florida General Employees'Pension Plan
City of Fernandina Beach,Florida Police Officers'and Firefighters'Pension Plan
City of Fort Meade,Florida General Employees'Pension Plan
City of Fort Meade,Florida Police Officers'Pension Plan
City of Fort Meade,Florida Firefighters'Pension Plan
City of Gainesville Employees'Pension Plan
Defined City of Gainesville Police Officers'and Firefighters'Consolidated Pension Plan
Benefit City of Gainesville Other Postemployment Benefits(OPEB)Plan
City of Jacksonville Beach,Florida General Employees'Retirement System
Plans City of Jacksonville.Beach,Florida Police Officers'Retirement System
City of Jacksonville Beach,Florida Fire Fighters'Retirement System
City of Live Oak,Florida Firefighter Pension Trust Fund
City of Mount Dora,Florida Police Officers'Retirement Plan
City of Mount Dora,Florida Firefighters'Retirement Plan
City of Mount Dora,Florida General Retirement Plan
s City of Neptune Beach,Florida Police Officers'Pension Plan
City of Ocala,Florida Police Officers'Pension Plan
s City of Ocala,Florida Firefighters'Pension Plan
City of Orange Park,Florida Police Officers'Pension Plan
City of Orange Park,Florida Firefighters'Pension Plan
it. City of Orange Park,Florida General Employees'Pension Plan
City of St.Cloud,Florida General Employees'Retirement Plan
City of St.Cloud,Florida Police Officers'Retirement Plan
City of St.Cloud,Florida Firefighters'Retirement Plan
City of Sarasota,Florida General Employees'Pension Plan
Single Audit Experience
Federal Award Compliance—Uniform Guidance
If a Federal or State Single Audit is required (generally total federal or state grant expenditures exceeding
750,000 during the audit period),the auditor is responsible for testing compliance with all major federal
and state award programs. If a Federal or State Single Audit is required, each major program will be tested
for the compliance requirements applicable to that program. We are up to date on the new Uniform
Guidance associated with Federal Grants,including the updated CARES Act compliance regulations,and
we are continuously reviewing updates to the American Rescue Plan Act.
City of Ocoee—RFP#22-003 Auditing Services 14
E—FIRIVIPS QUALIFICATIONS
As a large audit firm with significant governmental experience, members of your audit team have
participated in single audits of countless federal and state grant programs. Many nf our single audits
have included grants from the following Federal and State Departments, including numerous programs
within each.
Federal Grant Programs State Grant Programs
Federal Communications Commission Clean Florida Council
Federal Emergency Management Agency Executive Office of the Governor
National Endowment for the Arts Office of Early Learning
National Endowment for the Humanities State Courts System
National Science Foundation Florida Department of Agriculture and Consumer Services
Us Department ofAgriculture Florida Department of Children and Families
U3 Department nf Agriculture Food and Nutrition Service Florida Commission nnTourism
us Department vf Aviation Administration Florida Department vf Community Affairs
US Department of Children and Families Florida Department ofCorrections
us Department ofCommerce Florida Department of Economic Opportunity
oS Department uf Commerce woAA Florida Department of Elder Affairs
us Department nfDefense Florida Department of Emergency Management
U3 Department of Economic Opport unity Florida Department of Environmental Protection
us Department nfEducation Florida Department vf Fish and Wildlife Commission
Us Department nf Education of Elementary Secondary Education Florida Department ofHealth
os Department m Election Assistance Commission Florida Department of Health and Rehabilitative Services
us Department ofEnergy Florida Department of Highway Safety and Motor Vehicles
os Department of Environmental Protection Agency Florida Department of Housing Finance Corporation
US Department of Federal Highway Administration Florida Department ofJuvenile Justice
us Department of General Services Administration Florida Department of Legal Affairs and Attorney General
os Department vf Health and Human Services Florida Department of Library and Information Services
us Department of Homeland Security Florida Department oy Management Services
us Department of Housing and Urban Development Florida Department of Natural Resources
us Department ufInterior Florida Department vfState
us Department ofJustice Florida Department ofTransportation
uS Department nfLabor Florida Department uf Workforce Innovation
us Department nfTreasury
uS Department nfTransportation
We are members of the AI[PA Governmental Audit Quality Center(GAqC)which offers various programs
and certifications in the Single Audit area. Several Purvis Gray staff have received Single Audit certifications,
which indicates their expertise in this area.
GAS8 Experience
During the past several years, we have assisted
GOVERNMENTAL
ACCOUNTING
governmental entities with implementing new GAS8
accounting and financial reporting standards thatG ' STANO\RDS BOARD!
have significantly impacted their financial statements.
These include, but are not limited to, GASB No. 6Q on Pension Accounting, GAS8 No.7S on Other
Puxtemployment8enefits' GA5B No.O4on Fiduciary Activities,and many others.
As we look ahead, there are several significant new GAS8 pronouncements that will impact the [by's
financial statements' primarily GASB No. 87 on Leases, which will require most long-term leases to be
recorded' on the [it/sfinancio| statements as right-to-use assets and a corresponding lease obligations
payable. YoureuditteanniswptudatemntheseandeOotherGASBprpnouncementsoodstamdsreadytm
assist you inimplementation.
City ofOcmee--RFP#Z2'OD3 Auditing Services 15
vK& U U%
Certificate of Achievement for Excel ence in Financial Reporting
Several of our partners and managers are members of the RBFOATechnioa|
Certificate Resources and Programs Committees. They serve on the GFOA3peda| Review
Xchievement Committee for the Certificate of Achievement for Excellence in Financial
p»,m*': Reporting. As such, heyreviem/Annual Comprehensive Finanda|3tatenmentson
m^ behalf ofGFOA all through the year, learning new techniques and presentation
tu help the City maintain this award. Members
of FGFOA, attend FGF[V\ continuing professional education events, and 'have provided technical
expertise and assistance to some of the fm||uvvinQ local governments and helped these governments
receive the Certificate of Achievement for Excellence in Financial Reporting:
Marion County
School Board NassauCityof
Marion Alachua County City of
County City of FernandinaCity of
i Gainesville e Jacksonville
Beach
JUN City 'of
Green Cove Alachua
Springs County
City of t,
City of Ocala City of
Eustis Newberry City of
Lake County
Deltona
School Board City of
Belleview
County of
Hernando County 7o u,ieuo
Certificate
U
of School Board 1 \ City of
Achievement for City of
City of
Mount Dora
Excellence in Bushnell
Sarasota
City of
Kissimmee
Reporting
City of
Clients Saint Cloud
4--Camnitnmentto the Water and Sewer UdOtV and Governmental Sectors
Because of our extensive experience with water and wastewater utilities, we are familiar with the
financial, regulatory, political, and environmental issues surrounding yourindustry As part mf our firnfs
commitment to the utility industry, some of our partners have taught sessions on utility accounting,
w/nrkonder costing, and continuing property record systems, accounting for other postemp|oyment
benefit (OPEB), and taxation of tax-exempt entities (tangible tax,gross receipts tax,sales tax,etc.). Our
firm has also performed numerous special purpose consulting engagements for utilities.
City mf0coee—RFP#22-0O Auditing Services 16
E-FIRM'S QUALIFICATIONS
5—External Quality Control Review
AICPA'
Purvis Gray is a member of the AICPA's Governmental Audit Quality Center
GAQC). Our firm places high priority on its quality control and has
successfully undergone a peer review made by the AICPA at least every three
GAQC Member.. years since 1979. Because our firm has a heavy concentration of
governmental clients, governmental audit engagements are selected for
review by the peer review team. We have included a copy of our 2019 Peer Review Report, which
included a pass rating,with no letter of comments,the highest level obtainable.
Jones,Nair 6111atring6 PLC
REPORT ON nu.FILM'S SISTEM OF QUALM'CONTROL
To the Partmxsof
Purvis,Gray and Corapany,11.13
and the National Peer Reties-Onmonnee'
We have reviewed the system of quality control for the amounting an =ruing practice of Pieria,Cray and
Company,LLP(de taros)in effect for the year ended May 31,2019_Our peer review-was conducted in accordance
with the Samdmds for Pak:on:ming and Reporting on Peer Resists'established by the Peer Review-Board of the
Amnion institute of Gentled Public Amon=(Standards).
A smwrwuy of the nature,objectives,scope,limirations of,and the procedures pnformed in a System Review-as
smiled in T.1 Stmdards LIKE'be filmed arr. ekperrolprstmuuarr.112e summary also includes an esphaation of
bow eimagemerits adanefed as amperfonned orrepotted in conformary" with applicable professional standards,if any,
are minuted by a pm:merle:am to&tamale a Pen-xetietr rating.
Fum`s Responsiliffily
The than is responsible for thsiMing,a system of rmaRry comical and complying With it to provide-the firm with
reasonable assurance cdperfannim and Impartial,in confaumity wish applicable professional standards in all material
respects.The firm is also responsffle far evaluating' onions to promptly remedine' engagements deemed as not
petfommtl or repotted in conformitY with professional standards, ameigtiam,and for remerlimin.,. weaknesses
in in system of quality=mot,if any.
Peer Reviewer's Responsliaty
Our 1.-1...sibnity is to an option an the anima of the system of quality control and the frm's compliance
therewith based on one resiew.
Required Selections and Comiderations
Eneageoneus selected forrerkw included enmeements perfoommolmd=t GarermrintArirfizing Smartt*,includine
compliance audits under the Single Andit Act,audits of employee baler plans,and eVallblatatli of service
sari.mtinns(SCC 1 Mad SW 2 mriemans).
As apart of mape-sreriew,we considered reviews byreganory manes as catunrunicatedby the flan,if applicable,
in dm.vainiwIt the mune and eve.w of cox procedures.
OProilm
In Our opinion,the system of quality control for the account=and a‘.41-as pranice of Purvis,Only and Company,
LLP in effect for dm year ended May 31,2319,Ins been suitablydesipel and conm/iedwida to provide the form with
remoomble assurame of pwiF,,,wfwf andrepnting in confonnityvrida applicable professional standards in an reatedal
respects.Firms can receive a ratite ofnurz,oar nirb rkliciencitint)cafe.Ponis,Gray and Company,LLP has
received a peer retievcrinine ofp=.
04
Lcruirrdle,Kerturky
November-4 2019
Mailed PubEcAczau rants au Rhisces •
e42 So=Foam epee,Mite SOO Loulolbe,Wen)x)ry42202:Et 5"sots CSC SceE$916ao rivrairircpaccrn
City of Ocoee—RFR#22-003 Auditing Services 17
U Q» UU U U
n o . x°."" .~". ."_"
6--AdvimorySennmmm
Consulting Services
The consulting practice of Purvis Gray utilizes members of the Audit, Accounting and Tax Services, and IT
Departments to perform a wide range of consulting and management advisory services for our clients. Our
consulting personnel have performed engagements in each of the following categories:
m^ Gx3a Statement Implementations
110 Internal Control Opinions,
m^ Procedures Documentation
Accounting System^
10p, Performance Audits and Cost Reduction Studies
01* Feadbi|ity/EOcienn/Studies
Budget Review and Budget Preparation
111 Expert Testimony
10- Personal Financial/Retirement Planning
Other Financial Services Pr Other Financial Services
Op- Tax Representation
m~ F,aud/oefa|cationEnaaaoment,
10 Business Ownership Succession
Business ValuationsBusinessValuations M
0- P e e and Acquis ions
Reorganizations
Business Formations
Oo- BusinessUquidations
10- |T Security Controls Assessment
Information Security and Primacy 0-, Privacy Controls Assessment
Controls and Consulting Information Security Policies and Procedures
T Risk Assessments
BDO Alliance USA Services
Purvis Gray is an Independent Member of the BDO Alliance USA. We have
w INDEPENDENT MEMBER nr access to BDOs breadth and depth of resources,enabling us to provide virtually
BDO any tax or assurance service needed by our clients, anywhere in the country.
We are able to provide our clients with access to technical and industry-specific
resources nf one of the largest accounting firms in the woddconnbinedxvith
U
ourh nds'on' |oua|sen/iueondknoxv|edge.
In addition, the BDO /U|bnoe Business Resource Network has established relationships with product and
service providers to enhance our delivery capabilities and value-to clients. Through these relationships,we are
able tn offer greater insight and more effective solutions to the City.
As a member of BDO Alliance USA, vve'take a comprehensive approach to assessing and serving your
needs. Through the cone accounting and financial services we provide, we are uniquely positioned to
identify additional opportunities to improve the overall operational effectiveness of the City.
City mJ0umea--0FP#33'DQ3 Auditing Services 18
E—FIRM'S QUALIFICATIONS PURVIS GRAY
Other Range of Services All of the partners and managers are CPAs, as are
The firm offers all services traditionally associated many of the other professional staff. If not CPAs,the
with CPA firms, which can generally be summarized professional staff are "exam-eligible" or working
as Audit, Tax, and Information Technology services. toward it.
The Audit Department is the largest department,
comprising approximately sixty percent of gross
Your"engagement team"will be led by a partner and
revenues. The Audit Department has a
a senior manager,with these individuals on-site for a
concentration of work in the local governmental
significant portion of fieldwork. For more
industry. Our Tax Department provides tax research
information on the specific individuals committed to
support to our Audit Department. Also,as a member
your engagement, please refer to the staffing
of BDO Alliance USA, we are able to provide our
diagram found on page 23.
clients with access to the technical resources and
manpower of the fifth-largest accounting firm in the Our audit staff has extensive experience working in a
world,combined with our hands-on local service and computerized environment and utilizes laptop
knowledge.computers in the field with Microsoft Windows,Word,
and Excel. We employ a paperless audit approach.
Audit Department We utilize the "paperless" audit documentation
The mission of the Audit Department is to achieve system designed by CaseWare International, Inc.,the
technical excellence, which can be used to provide premier industry technology,with an integrated wired
the highest level of quality service to our clients. This or wireless connection in the field. We will be utilizing
higher level of experienced service sets us apart from a combination of Citrix ShareFile and Suralink for the
other firms.secure transmission and sharing of records and audit
support,allowing for a smooth process of providing
and tracking requested information. Suralink will
Our audit staff consists of: also allow City staff to track the status of the
engagement overall from a web based application
with a desktop dashboard in real time.
Poufiroarff
All members of the audit team will be available to your
management team whenever you need us. If our
Djuwaom physical presence is not needed, our business e-mail6addressesandcellphonenumberswillbemade
available for your convenience, and we pride
1tI ourselves on responding timely to all client inquiries.
eiiia We will be available for routine questions and
assistance year-round without additional billings.
IIOS2aQ r7 Accounting and Tax Services Department
The Accounting and Tax.Services Department of
Purvis Gray is often used in troubleshooting problem
tax areas associated with audits of governmental
entities. Our tax professionals provide support and
assistance to our clients in the following areas:
City of Ocoee—RFP#22-003 Auditing Services 19
U~~~U U» | K~U^
m Assistina exempt organization clients and W straxt/rino transactions or business,
others.-with the changes of the revised
operations in order to lessen or the
Internal Revenue Se miceForm99O including effect of the unrelated trade or business
additional reporting requirements and
income tax which applies to not-for-profitfunc1inn| ch nQ o made since the
entities or to maximize the tax benefit to
implementation of this revised return.,
donors, for planned giving items, such 'as
l charitable remainder'tru s and charitable/
m P ni nq consu in sen/iccs and'/
annu"`'~ierepresentobonofz|ie sduhn examjnat ns
by the Internal Revenue Service and-various
state andand kzoa| taxing authorities a—
s
n A6*bdnq clients and firm with re ardstothe
oen '
increased monitoring activity and orn pliance
requirement of the Internal Revenue Service,
m Developingincluding the Internal Revenue Service'svonbatna|stn u invokiincluding=
pass-related taxable and nuh axab|e entities fbr recently expanded compliance plans for
the purpose of minimizing the inoome'tax through entities, i.e., partnerships and
subchapter Smor ooa mns end certain taxramificationsofrelated-party transactions
under the Internal exempt entities.
Revenue Code, and
maintaining the integrity of the entity by the
use of wholly owned taxable subsidiaries and
joint ventures. This includes the use ofentities
disregarded for federal inoome tax purposes
even though recognized as separate:-legal
entities'underenoctiog state legislation.
Information Technology Department
The O[ Auditur/ConsUkant assigned to the [itys audit engagement and our other IT Department
professionals have extensive experience and proficiency working in various computerized environments.
Purvis Gray offers a full suite of IT audit, consulting, and assessment services. These services are
performed by IT professionals with the CISA,CISM, CITP, CGIVIA,CRISC, and CPA designations and can be
summarized as follows:
Information Technology
Assessments
Information Security
Consulting_ -
IT-General Controls and
CAATs Financial ouuu
City of8coe —RFP#22-003 Auditing Services 20
E-FIRM'S QUALIFICATIONS
Purvis Gray's IT Audit professionals conduct the assessment of IT controls. As part of the
AICPA financial audit process,auditing standards require the auditor to gain an understanding of the
SOC . ` IT environment, including the Information Technology General Controls, which includes
determining suitability of design and whether the controls are implemented.
0'6-sns74R-9
Information Security Consulting Offering
As your business partner, our Information Security Program Design involves evaluating organizational
security and compliance status using techniques such as interviews, observations, and documentation
review:
Incidence
Disaster Recovery Business ContinuityResponseProgram
Planning and Planning For RapidDevelopmentand
Testing Recovery
Testing
Information Privacy
Security Awareness Requirements For
Training Employee Regulatory
Awareness Compliance
Program Design Information Risk Assessment
Organizational Security Policy Cybersecurity
Security Development Threats and
Exposure
Data
HIPAA SecurityClassification
Assessment
Processing Design
Information Technology Assessments
Information Technology Assessment engagements offered by Purvis Gray include the following:
Cybersecurity .( * AICPA Cybersecurity Engagements
SS E-18
SOC Types 1, 2, and 3 Engagements
Reports
AICPA Cybersecurity Engagements
Cybersecurity threats are on the rise, challenging organizations of all sizes—
whether public or private. Board members, commissioners, managers,
AICPAinvestors, customers, residents, and other stakeholders are pressuring
organizations to demonstrate that they are managing cybersecurity threats,
and that they have put into place effective cybersecurity risk management programs to prevent,detect,
and respond to-security breaches in a timely manner.
City of Ocoee—RFP#22-003 Auditing Services 21
U.—UU U U U~&^ o
w ~~"" .~~". o.^^
To meet thatneed the AJ[PA has introduced 5OC for [ybeoecurity, a solution that builds upon the
profession's experience in auditing system and organization controls. It enables CPAs to examine and
report onanuqganization'scybemecurity risk management program.
Purvis Gray can use the SOC for Cybersecurity criteria and guidance to provide advisory engagements to
help our clients strengthen their cybeoecurity risk management programs. Or,osun organization reaches
a state of readiness, Purvis Gray as an independent CPA firm can offer a cybersecurity risk management
exominotinn"onga0ement and provide an opinion on the entitys description of its efforts and the
effectiveness of its controls.
SSAE-1Q System and Organization Controls(SOC)1,SO[2,SQC3 Examination mndRepnrting
Through our extensive expertise in generally accepted auditing standards, both non-profit and for-profit
accounting processes, information technology general controls, and the A|[PA SSAE'lO attestation
standards and requirements, combined with an experienced SOC staff, Purvis,Gray can provide service
organization user entities with a quality and professional SSAE-18 SOC 1 Type 2 report.
Because Pun/is Gra\/s staff has extensive experience with the Trust Services Criteria for Security,
Availability,Processing Integrity,Confidentiality,6ndPrivacy(AICPA,TrustServices Criteria)and numerous
types of third-party service offerings,we can provide service organization user entities with a quality and
professional 3SAE'1OSO[2or3O[3 Type 2report.
Purvis Gray can also assist organizations with getting ready for their first SOC Type 2 examin.ation and can
provide a Type 1 report upon completion of the readiness phase.
Professional Memberships
Purvis Gray has been a member with the American Institute of Certified Public Accountants since 1978
A|CPA— Reference #1783188). Our firm continues to be in good standing with the A|CPA and Florida
Institute of Certified Public Accountants (F|CPA—Kxember#D2Q046IQ). Several of the partners and staff
qf Purvis Gray are members ufthe6o&7mingorganizations:
11o. A|cpx 10 nsFOm
110- Government Audit Quality Center(GAQC)I10- F|CPA
N^ spox N^ Employee Benefit Plan Audit Quality Center
k~ Florida Electric Cooperatives Association (FECA) 0- North Florida Chapter FGFCA
110- American Public Power Association(APPA) y Southwest Chapter FGFOA
State of Florida League nfCities N~ Association vf Government Accountants(xax)
1+ Big Bend Chapter FGFOA Nature Coast Chapter nspow
N^ Florida Municipal Electric Association (F[N[A) N~ Florida Rural Water Association
City ofQcmoo--RFP#22'003Auditing Services 22
F-PERSONNEL QUALIFICATIONS
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F—PERSONNEL QUALIFICATIONS
Engagement Audit Team
The firm that will be the most qualified to serve as auditors for the City will be the one that can
demonstrate its qualifications through past experience,education,and high quality control considerations.
Our firm's approach to staffing audit engagements is to choose partners, directors, managers, and staff
based upon a combination of the expertise,experience,and technical ability needed to perform the audit
engagement efficiently. The individuals assigned to this engagement possess the necessary technical
skills and experience to ensure that the City receives the highest level of service. All personnel assigned
to this engagement have met or exceeded all of the CPE requirements of the"Yellow Book"as required by
the Rules of the Auditor General. Our Audit Department functions as a single department across all offices;
it is not uncommon for us to put together audit teams with representatives from several offices. All the
resources of the firm are available to the audit team and to you,the client, at all times. One thing we do
different from other firms—we regularly put partners in the field.
Timothy M. Westgate, CPA will be the partner in charge of the City's audit engagement and the specific
individuals who will serve the City on a day-to-day basis. In addition, he will be present during most of the
audit fieldwork.
Partners in Charge
Timothy M.Westgate, CPA
Technical Consultant and
Independent Review Partner
Helen Y. Painter, CPA
Information Technolo
Director gY I Audit Senior Manager
Matthew B.Ganoe, CPA
Michael S.Sandstrom, CPA i f I
CISA, CISM, CITP,CGMA, CDPSE
Audit Supervisor
Pearce F. Hogan, CPA
City of Ocoee—RFP#22-003 Auditing Services 23
U U U UU K U U
Audit Team Roles
Mr. Westgate will have overall responsibility for excellent client
service; he will work closely with the Citv's management, audit senior
Par%nerin Charge of manager, and audit supervisor to ensure that all work is properly
Audit planned, executed, and completed. He will conduct entrance, exit,
and interim work conferences with the City and participate
extensively in audit planning and fieldwork and the review process.
Ms' Painter will assist Mr.Westgate, providing consultation and reviewTechnicalConsultant
@
of technical accounting and aud in8issues,and a na| "co|d" reviexvof
the audited financial statements and reports.
Mr. Sandstrunn will perform the internal control review of the Cit«s
Y
information, connputerizedinfornnabonsystennsandassistvxithcustorn-veportm/htin8
and PC download functions as required. He will assist with data ana|ytics
Technology Director i and provide assistance and recommendations to the City on computer-
related areas,as needed.
K4c Ganoe will be responsible for planning and supervision of the
audits He xvi|| perform the review of vvorkoapers and report
W S 0i
preparation. In addition, He will assist in managing the efficiency of
the audits and operating within the time budget.
Mr. Hogan will be primarily responsible for conducting and completing
fieldwork along with staff auditors and assisting the auditseniorAuditor '
manager with planning and supervision. He will keep the partner,
senior manager, and City staff fully informed on the job status.
Continuing QualitvmfStaff
Purvis Gmy's number one priority is client service. The key to providing valuable service is staffing
engagements with quality personnel. The individuals on your audit team are highly educated and
experienced CPAs with a strong working knowledge of governmental accounting and auditing, exceptional
business sense, and impeccable common sense. These individuals will work directly and continually on
your engagement. We expect your audit team members to be available throughout your contract. While
some staff turnover inevitably occurs,our firm makes every effort to maintain the high quality of our staff.
We du this through hiring the best people, providing more than the minimum required continuing
education,and mentoring. Ufit did become necessary to change any team members on your audit,the
City has the right to approve or reject replacements.
Rdsummds—Oua|ificadousmfHrnmPersonna|
Beginning on the next page, the partner in charge, consultant, director, senior manager, and supervisor's
r6sum6x provide more specific information for each individual, especially their participation in local
government audits, professional and community memberships,leadership roles,and continuing education.
City mfOcoee--RFP#22'DO3 Auditing Services 24
77 M. TIMOTHY xvx. vv -', CPA
Audit Partner
Chair Q 8hty [OntRdTe8Oll.
Member Of Concurring Review Team PURVIS
GRAY
0 TRV m R
Numerous In-House CPEClasses
Governmental Audit Update for Financial Managers,FGFOA
Fall|nstitute/FACCConference
Grant Budgeting,Marion County Grant Writers'Network
CONTACT INFORMATION Fmudand|ntemo|Contm!ina School 0sthu FSFOA
Accounting and Auditing Update,FSFOA
352)732-3872 G S8Updote FGFOA and FA 8O
t`me,tgote@)pundsgray.com ASC5O6: Revenue Recognition
Pnop|uc ExpERIEN0GSE00NG CLIENTS
Education GbxernmuentWExperence
University of South Florida
2002 masters of Accountancy Municipalities
City ofDeltnna,Florida*
Saint Leo University City nf Leesburg, Florida*
2004 B\ Business Administration,
City of Mt.Dora,Florida*
summa Cum Laude
Cityof Ocala,F|orida*
yof St.Ouud, Florida*
Professional redeo io|s
cpAcertincate—Acasnsa
Member mcpA,R[w\and rsFoA
Counties
GpOA SRC Reviewer — GpoA Special Citrus County Hospital Board
Committee for Certification of Desoto County,Florida*
Achievement for Excellence|nFinancial Marion County EMS Alliance
Reporting Marion County,Florida*
Marion County Hospital District
Recognition Marion County Law Library*
State of Florida Top zVScore
May 2003 CPA Exam School Board Experience
Alachua County District School Board and Internal Accounts*
Civic Involvement Charlotte County District School Board*
Past President — Blessed Trinity Catholic Lake County District School Board and Internal Accounts*
Church Parish Council,Ocala,Florida Leon County School Board and Internal Accounts*
Middle School Youth Ministry Marion County District School Board and internal Accounts*
Member of the Knights pfColumbus Hernando County District School Board*
Clay County District School Board and Internal Accounts*
Years inAccounting: ao
Years with Finn: 18
City ofOcoem--RPP#22-003 Auditing Services 25
Timothy M. Westgate, CPA
Audit Partner
Chair of Quality Control Team and Member of Concurring Review Team
EXPERIENCE SERVING CLIENTS
Non-Profit Experience Utility Experience
Annunciation Catholic School City of Deltona,Florida(W,S)
Arnette House,Inc.* City of Leesburg,Florida(E,W,S,G)
Catholic Foundation for the Diocese of St.Augustine City of Mt.Dora,Florida(E,W,S)
Citrus Memorial Health System City of Ocala,Florida(E,W,S)
Cornerstone School,Inc. City of St.Cloud,Florida(E,W,S)
Corpus Christi Parish DeSoto County,Florida(W,S)
Diocese of St.Augustine Gainesville Regional Utilities(E,W,S,G)
Education Foundation of Marion County,Inc. Marion County,Florida(W,S)
Epiphany Parish Sumter Electric Cooperative(E)
Grace School of Ocala,Florida,Inc.Suwannee Valley Electric Cooperative(E)
Holy Faith Parish Talquin Electric Cooperative,Inc.(E)
Holy Family Parish
Holy Spirit Parish&School Employee Benefit Plans Experience
Hospice of Marion County,Inc. Advocacy Resource Center Marion,Inc.Retirement 401(k)Plan
Immaculate Conception Parish Citrus Memorial Health System.403(b)Plan
Kids Central,Inc.*Citrus Memorial Health System Pension Plan and Trust
LifeStream Behavioral Center,Inc.City of Deltona,Florida Firefighters'Pension Plan
Marion County Hospital District City of Mt.Dora,Florida Firefighters'Retirement Plan
Morning Star School City of Mt.Dora,Florida General Employees'Retirement Plan
Munroe Regional Health System,Inc. City of Mt.Dora,Florida Police Officers'Retirement Pian
Our Lady Le Leche Mission and Shrine City of Ocala,Florida Firefighters'Pension Plan
Our Lady of Consolation City of Ocala,Florida General Employees'Pension Plan
Our Lady of Good Counsel City of Ocala,Florida Police Officers'Pension Plan
Our Lady Star of the Sea Parish and School City of St.Cloud,Florida General Employees'Retirement Plan
Palmer Academy&Preschool City of St.Cloud,Florida Police Officers'&Firefighters'Retirement
Partnership for Strong Families,Inc.* Clay Electric Cooperative Retiree Welfare Benefit Plan
Queen of Peace Parish and School Consolidated Water,Inc.401(k)
San Juan de la Cruz Mission Florida Pest Control and Chemical Company Defined Benefit Plan
San Sebastian Parish Kids Central 401(k)Plan
St.Augustine Parish LifeStream Behavioral Center 401(k)
St.Edward Parish Munroe Regional Medical Center 401(k)Plan
St.Elizabeth Parish&School Munroe Regional Medical Center Pension Plan
St.Francis High School Partnership for Strong Families Benefit Plan 401(k)
St.Joseph Academy Radiology Associates of Ocala 401(k)Plan
St.Joseph Parish and School The Centers 401(k)Plan
St.John Parish
St.Luke Parish Health Care Experience
St.Madeline Parish Citrus County Hospital Board
St.Mary's Parish Citrus Memorial Health System
St.Monica Parish Hospice of Marion County,Inc.
St.Patrick's Parish Kids Central,Inc.
St.Paul's Parish and School LifeStream Behavioral Center,Inc.
The Centers,Inc.*Marion County EMS Alliance
The Foundation for The Centers,Inc. Marion County Hospital District
The Refuge,Inc. Munroe Regional Health System,Inc.
St.Peter's Mission Partnership for Strong Families,Inc.
St.Philip Neri Mission The Centers,Inc.
St.William Parish
OMB Circular A-133 or Uniform Guidance Single Audits and/or Florida Single Audits
E)—Electric (G)—Natural Gas (W)—Water (S)—Sewer
City of Ocoee—RFP#22-003 Auditing Services 26
Timothy M. Westgate, CPA
CPE Credits
Mr.Westgate is in full compliance with the continuing educational requirements set forth under U.S. Government
Accountability Office (GAO), Government Auditing Standards. A list of the relevant continuing professional
education for the past three years follows:
FSFOA 2021 Fall Conference—The Great GASB Updates
FSFOA 2021 Fall Conference—Government Fraud,Waste&Abuse
FSFOA 2021 Fall Conference—Legislative Update
FSFOA 2021 Fall Conference—CyberAttack Simulation
FSFOA 2021 Fall Conference—Leadership/Attitude Healthy Living Updates
BDO USA COVID Relief Fund Coronavirus Relief Fund
Purvis GrayFoxltTraining
BDO USA HHS PRF Reporting Cracking the Code
BDO USA Stimulus Funding Compliance Audit Update
BDO USA Independence Update&Practice Issues
BDO USA General Session Day 2
FGFOA Opening General Session
FGFOA GASB Update
2021 FGFOA Redefining Your Organization for Performance Excellence after COVID-19
FGFOA GASB Hot Topics
FGFOA Common Audit Findings
FGFOA Auditor General and Department of Financial Services Update
FGFOA You've Issued Debt Now What? Post Issuance Disclosure
FGFOA Introduction to Governmental Accounting
FGFOA Contract Administration Beginning with the End in Mind
FGFOA Providing Government Services In a Remote World
FGFOA Debt Financing Options Used for Public Infrastructure
FGFOA Comprehensive Annual Financial Report Tips and Tricks to Ensure Timely&Accurate Reporting
FGFOA Retirement Plans Best Practices
FGFOA Disaster Recovery Accounting&Single Audit Aspects
FGFOA Florida Open Financial Statement System Getting Ready for 2022
BDO NFP 2021 Conference
Surgent McCoy CPE Florida Ethics for CPAs
PGC Winter CPE
COVID-19 How Non-Profits are Adapting to Change
COVID-19 Everything you Need to Know about FEMA Grants and Preventing Inspector General Findings
What's Ahead for Healthcare Industry Accounting and Regulatory Update
Ensuring Engagement Quality When Performing SSARS Engagement
Practice Issues Under ASC 606 Revenue Contracts with Customers
Becoming a Powerful and Effective Delegator
2020 Building the Partner Pipeline Business Development and Marketing Culture
2018 Yellow Book What you Need to Know
CaseWare Mapping and Connector for Financial Statements
Government Accounting for Debt Transactions
Employee Benefit Plan Audit Update
Florida Ethics for CPAs
Risk Assessment and Internal Controls
AICPA Peer Review Must Select Industry Update Employee Benefit Plans
FGFOA Nature Coast Chapter—GASB 87 Leases
FGFOA Nature Coast Chapter—Investment Strategies for a Flat Yield Curve
FGFOA Nature Coast Chapter—Economic Updates
FGFOA Nature Coast Chapter—Government Accounting Updates
FGFOA Nature Coast Chapter—Identifying Drug and Alcohol in the Work Place
FGFOA Nature Coast Chapter—Fiduciary Activities
FGFOA Nature Coast Chapter—Ethical Leadership you Can't Do Without It
2019 FGFOA Annual Conference—Opening General Session 7 Keys to Success
FGFOA Annual Conference—GASB 87 Deep Dive
FGFOA Annual Conference—State Compliance for Local Governments
FSFOA Summer Conference—General Update
FSFOA Summer Conference—Credit Ratings Update
FSFOA Summer Conference—School Finance as a Civil Rights Issue
FSFOA Summer Conference—GASB 84 Implementation
City of Ocoee—RFP#22-003 Auditing Services 27
7
HELEN Y. PAINTER, CPA
lk
Partner
I`'I
Member of Quality Control Team f uRvis
7,
t
Member of Concurring Review Team GRAY
V }
i'4
L SPEAKER/INSTRUCTOR
Florida School Finance Officers Association Conferences
Florida Association of School Business Officials Conference
Numerous In-House CPE Classes
Florida State University 2003-Spring Accounting Conference
CONTACT INFORMATION Fraud in the Not-For-Profit Environment
Florida Local Government Investment Trust Group
Ocala,Florida Nature Coast Chapter of the FGFOA
352)732-3872
hpainter@purvisgray.com
AUTHOR
The Audit Process,Talking Stick
PROFILE
EXPERIENCE SERVING CLIENTS
Education Governmental Experience
Florida Atlantic University
1994,Masters,Accounting Municipalities School Board Experience
1993,BS,Accounting City of Belleview,Florida*Academy for Environmental Science Charter
City of Bushnell,Florida* School
Palm Beach Community College City of Center Hill,Florida Citrus County School Board—Internal
1991,AA,Business Citrus County,Florida* Accounts
Citrus County Housing Authority*Hernando County School Board*
Professional Credentials City of Dade City,Florida*The Villages Charter School,Inc.
CPA Certificate—AC0027790 City of Deltona,Florida*
Member of AICPA,FICPA,FGFOA,and City of Dunnellon,Florida* Other Governmental Entities
Nature Coast Chapter FGFOA City of Fort Myers,Florida* Florida Municipal Power Agency
FICPA Peer Reviewer Team Captain City of Jacksonville Beach,Florida* Lakewood Ranch Community Districts
Peer Review Acceptance Committee City of Leesburg,Florida* North Sumter County Utility Dependent
2004 Competent Toastmaster(CTM) City of Mount Dora,Florida*District
Distinguishment City of Ocala,Florida* Villages Center Community Development
Member of Florida Thoroughbred City of Oviedo,Florida Districts
Breeders'and Owners'Association City of Palmetto,Florida
City of St.Cloud,Florida* Financial Institution Experience
Committees City of Williston,Florida* Citizens First Trust Company,LLC
FICPA Accounting Principles and Citizens National Bank of Leesburg
Auditing Standards Counties Liberty National Bank
FICPA Accounting and Auditing Alachua County,Florida* Newberry Bank
Sections Steering Committee Bradford County,Florida*Villages Bancorporation,Inc.
FICPA Peer Review Committee Gadsden County,Florida*
Hardee County,Florida*
Hernando County,Florida*
Liberty County,Florida*
Years in Accounting: 31 Marion County,Florida
Years with Firm: 26 Wakulla County,Florida*
City of Ocoee—RFP#22-003 Auditing Services 28
K , Helen Y. Painter,—_ » .~. . .
Partner
Member of Quality Control Team
Member of Concurring Review Team
ExPEH8ENCE SERVING CLIENTS
Non-Profit Experience Non-Profit Experience
Advocacy Research Center-Marion,Inc.* Partnership for Strong Families,Inc.
Alachua Habitat for Humanity,Inc.Peaceful Paths,Inc.
Amette House,Inc. Santa re Community College Endowment Curp,Inc.
Buffalo Scholarship Foundation,Inc. Silver River mentorina&Instruction,Inc.
Central Florida Community College Foundation,|nc.~ Southern Legal Counsel,Inc.
Central Florida Electric Cooperative,Inc. Sumter Electric Cooperative,Inc.
Central Florida Health Care,Inc. Suwannee Valley Electric Cooperative,Inc,
Childhood Development Services,|nc.* United Gainesville Community Development Corporation,Inc.
Coalition for Youth,Inc. United Way nf Alachua County,Inc.
Counseling and Resource Center for Women and Families,Inc. United Way of Marion County,Inc.
Early Learning Coalition of Nature Coast University nf Central Florida Research Foundation
Early Learning Coalition vf Marion County University uf Florida Division ofHousing
First Step vf Sarasota,|nc.* University nf Florida Research Foundation,Inc.
Florida Agriculture Center and Horse Park Authority University of Florida Tissue Bank,Inc.
Florida Autism Charter School nf Excellence,Inc. University Villages Apartments(HUo)*
Florida Electric Cooperatives Association,Inc. Villages Foundation,Inc.
Florida Low Income Housing Associates,Inc.*
Florida Rural Electric Credit Union For-Profit Experience
Florida Sheriffs Youth Ranches,|nc.. Advocacy Resource Center Marion,Inc.Retirement Plan
Florida Thoroughbred Breeders'and Owners'Association Florida Sheriffs Youth Ranches,Inc.Pension Plan and Trust
Florida Thoroughbred Breeder and Stallion Awards Program Golden Hills Golf and Turf Club,Inc.
Florida Equine Publications,Inc. Partnership for Strong Families,Inc.4u1(k)Profit Sharing Plan
Gainesville Golf and Country Club stnnecmst Property Owners Association
Heartland Rural Health Network,Inc. The Holding Company uf the Villages Employee Savings Plan
Hernando County Education Foundation The Villages Charter School,Inc.Employee Savings Plan
ntercountry Adoption Accrued.And Maintenance Entity,Inc. VVxvP,ALF,Inc.(HUD)
xoeodowb rook Academy
SMS For Children,Inc.
St.Paul's Lutheran School
The Centers,Inc.
OMB Circular A-133 or Uniform Guidance Single Audits and/or Florida Single Audits
s)—Electric (s)—matun,|Gas (m)—vxbte, (S)—Sewe
City ofOcnae--RF9#22'OU3 Auditing Services 29
Helen Y. Painter, CPA
CPE Credits
Ms. Painter is in full compliance with the continuing educational requirements set forth under U.S. Government
Accountability Office (GAO), Government Auditing Standards. A list of the relevant continuing professional
education for the past three years follows:
FICPA AICPA Peer Review Update Course
O Purvis Gray Winter CPE Series
O Purvis Gray Fox It Training
BDO USA ERISA Update
BDO USA General Day 1 to DEI as a Bus Enabler—HRCI555109
BDO USA Yellow Book Update and Practice Issues
BDO USA Assurance Practice Leaders Session Part 1 Auditing 1
BDO USA Single Audit Surprises and Other Matters
BDO USA ASC 740 Accounting for Current Events and Other Practice Matters
BDO USA Troubled Debt Restructuring and Debt Modification
BDO USA Unveiling BDOs Next Generation in Audit Innovation
BDO USA Performing Preparation Compilations Reviews Engagements SSARS 101
2021 FGFOA GASB Update and Practice Issues
FGFOA GASB Hot Topics -
FGFOA Auditor General and Department of Financial Services Update
FGFOA Common Audit Findings
FGFOA Retirement Plans Best Practices
FGFOA Florida Open Financial Statement System Getting Ready for 2022
BDO USA NFP 2021 Current Trends and Issues in Industries
BDO USA NFP Audit Quality Update
BDO USA NFP GASB 87 Leases Implementation
BDO USA NFP GAAP Update
BDO USA NFP Risk Assessment Interaction Between the Risk of Non-Compliance and Sampling
BDO USA NFP Cash Management
BDO USA NFP Government Audit Quality Center Updates
Surgent McCoy CPE Florida Ethics for CPAs
0 Variable Interest Entities&Consolidation Matters
O IPA Panel General Session
O Practice Issues Under ASC 606 Revenue Contracts with Customers
O 2018 Yellow Book What you Need to Know
0 Non-Profit Accounting Update
p. AICPA Peer Review Must Select Industry Update—Government Auditing Standards
0 Excel Tips and Tricics
2020 P CaseWare Mapping and Connector for Financial Statements
O Government Accounting for Debt Transactions
O CaseWare Fundamentals
O Employee Benefit Plan and Audit Update
0 Managing the Audit Process
0 CARES Act Essentials
p. AICPA Peer Review Must Select Industry Update Employee Benefit Plans
O Nonprofit External Financial Statement Walkthrough
O AICPA Peer Review Program Advanced Course
O FGFOA Nature Coast Chapter—GASB 87 Leases
P FGFOA Nature Coast Chapter—Finance from an IT Perspective
p. FGFOA Nature Coast Chapter—Investment Strategies for a Flat Yield Curve
p. FGFOA Nature Coast Chapter—Economic Updates
p. PGC Winter Session—Ethics Protecting the Integrity of Florida(4980)
PGC Winter Session—Accounting&Auditing Update
p. EBP Training Summer 2019
2019 0 Retirement Benefits GASB&Reporting
PGC Summer CPE—Introducing Smart Practice Aids
p. PGC Summer CPE—The New CaseWare File Structure
p. PGC Summer CPE—Documenting Internal Controls
p. PGC Summer CPE—QC Update
O PGC Summer CPE—Risk Assessment Overview
p. PGC Fall CPE—Government Accounting and Not-for-Profit Update
PGC Fall CPE—Let's Look at Leases GASB
p. PGC Fall CPE—Economic Update
p. PGC Fall CPE—State Legislative Update
City of Ocoee—RFP#22-003 Auditing Services 30
x Wk ~U ~U&
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U7F ~
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IT Director PURVIS
GRAY
PROFESSIONAL PROFILE
Michael has extensive experience in accounting, auditing, IT auditing, security
management and consulting,both in public accounting and private industry sectors. He
has held positions asa senior audit manager,tax manager,programmer,systems analyst,
CONTACT INFORMATION IT director, Chief Information Officer and IT Audit Manager. In addition, Michael has
performed SOX internal auditing,managed numerous SOC 1 and SOC 2 engagements,as
msandstmm(Mpumisgroy.o»m well asGAAS financial audit risk assessments.
RonzLm
TECHNICAL EXPERTISE
Education
Auburn University
SOC2 Type 1 and Type Z F0MA
MBA(Graduated with Honors)SO[1 Type I and Type 2 NIST
Wichita State University SOC Readiness Engagements Financial and|TControls
Bachelor of Business Administration m Client Development H|PAA
Accounting
T Security Controls Auditing GL8A
Professional Credentials T SOX Auditing COB[F
CPA Certificate-AC3eaua Industry Experience: Business Processes Analysis
Certified Information Systems Auditor Healthcare Data Mining&Reporting
c|sA)
Certified Information ntvxxaoams
Local Governments EDVXyNL
ISM) Banking Cloud Integration
Certified Information Technology Claims Processing Security Management&Compliance
profesdwna|(CITp)
ce cdo pm cvsn|"uon, Manufacturing IDEA Aud and Data Anak c Software
sn«mee,(copsc)Distribution AS/400
Cloud Providers Linux
Professional Affiliations
American Institute of CPAs<A|[p^J
Data Centers Mainframe
Florida Institute nf CPAs(nCpx) Non-Profit Windows
Information Systems Audit and Control Information Security Consulting Privacy 5OL
xoucinunn(|sxcA)
Risk Assessments CaseVVanu Audit Software
Pmviuus Employers,1y7z-zoz7 Agreed Upon Procedures Citrix
Aud|tm/cm—Tampa,FL
cS&LCPAu—Bradenton,FL
Moody-Price,LLC—outnn Rouge,u\
Heavy uuip-Jack,on'ms
Horton and Associates cpxs-Jack,un'xxs
Years Auditing
Information Systems: 44
City ofOcoee--0FP#22-DO3 Auditing Services 31
Michael S. Sandstrum, CPA
CPE Credits
Mr.Sandstrum is in full compliance with the continuing educational requirements set forth under U.S. Government
Accountability Office (GAO), Government Auditing Standards. A list of the relevant continuing professional
education for the past three years follows:
o. Purvis Gray Lunch&Learn Series Depreciation
Surgent McCoy CPE Florida Ethics for CPAs(ETFL)
ISACA Mitigating the Security Risks of a Remote Workforce During a Crisis
ISACA Risk Management in Action 4 Key Pillars for Achievable Resilience
ISACA Data Protection for Cloud-First Organizations
AICPA Town Hall Series
AICPA Introduction to the Cybersecurity Maturity Model Certification Framework
BDO USA ERISA Update
1. Yellow Book Update and Practice Issues
BDO USA General Day 1,Day 2,and Day 3 Sessions
BDO USA Future of Audit Is Here Part I Transform Audit with Digital Suite of Tools
BDO USA Top I Audit Risks
ts BDO USA Adding Value to the Board Hot Topics in Governance .
BDO USA Single Audit Surprises and Other Matters
Is BDO USA ASC 740 Accounting for Current Events and Other Practice Matters
2021 BDO USA Closing Keynote
AICPA Town Hall Series
FGFOA GASB Update
to FGFOA Economic Update Planning for a Post Pandemic Futures
FGFOA Common Audit Findings
FGFOA Introduction to Governmental Accounting
FGFOA Auditor General and Department of Financial Services Update
FGFOA Lies, Lies&Economic Forecasts
FGFOA Legislative Update
FGFOA Creating Efficiencies for Internal Audits
FGFOA Providing Government Services in a Remote World
FGFOA Financial Reporting Complexities in Local Grivernments
Is FGFOA Debt Financing Options Used for Public Infrastructure
Is FGFOA Disaster Recovery How Do You Solve the Hurricane Problem
FGFOA Disaster Recovery Accounting&Single Audit Aspects
FGFOA Florida Open Financial Statement System Getting Ready for 2022
AICPA Town Hall Series
PGCASC 606 Training
ISACA Virtual Summit Future of Data Protection,Privacy and IT Risk Management
S Risky Business Conduction Remote Audits in Uncertain Times
S Who's in Your Cloud?How Privileged Access Controls are Leaving you Exposed
Is Stopping Ransomware and Advanced Malware Threats the Current Scope of These Threats
COVID-19 CFO Professional Judgment in Volatile and Uncertain Times
2020 IA Webinar Series Course 2 Evaluating Compliance and Anti-Fraud Programs
Is The Human Factor Malicious Insiders vs.Negligent End Users
Is Government Accounting for Debt Transactions
CaseWare Fundamentals
S Employee Benefit Plan Audit Update
I. Privacy Management Fra mework A Tool for Developing your Privacy Program
I. CARES Act Essentials
I. Risk Assessment and Internal Controls
P. PGC—Ethics Protecting the Integrity of Florida
P. PGC Accounting&Auditing Updates
P. The CISO of the Future
2019 P. Understanding Robotic Process Automation
P. Module 3 Data Driven Decision Making
P. PGCSummer CPE
P. PGC Fall CPE
City of Ocoee—RFP#22-003 Auditing Services 32
zez—
MATTHEW B. GANOE, CPA
Audit Senior Manager
PuRVIS
GRAY
EXPERIENCE SERVING CLIENTS
Governmental Experience
Municipalities
CONTACT INFORMATION City of Belleview,Florida
City of Bushnell,Florida*
Ocala, Florida City of Deltona,Florida
mganoeppurvisgray.com City of Eustis,Florida
City of Green Cove, Florida*
City of Kissimmee, Florida*
PROFILE City of Ocala,Florida*
City of Oviedo, Florida*
Education City of St.Cloud, Florida*
Saint Leo University City of Williston, Florida*
2014,MBA,Accounting Concentration
2009,BS,Accounting Counties
Marion County,Florida*
Nassau County,Florida*
Professional Credentials
CPA Certificate—AC49575 School Board Experience
Member AICPA and FICPA Citrus County District School Board Internal Accounts
Clay County School Board*
Hernando County School Board
Lake County District School Board*
Marion County District School Board*
Villages Charter Schools
Other Governmental Experience
Village Community Development Districts,Florida
Non-Profit Experience
Arnette House,Inc.
Childhood Development Services,Inc.*
College of Central Florida Foundation
Florida Agriculture Center and Horse Park Authority*
Florida Thoroughbred Breeders Association
Florida Thoroughbred Breeders and Stallion Awards Program
LifeStream Behavior Center*
Marion County Public Education Foundation
Marion Senior Services,Inc.*
Partnership for Strong Families,Inc.
Years in Accounting: 11 The Centers,Inc.*
Years with Firm: 6
OMB Circular A-133 or Uniform Guidance Single Audits and/or Florida Single Audits
City of Ocoee—RFP#22-003 Auditing Services 33
Matthew B. Ganoe, CPA
Audit Senior Manager
EXPERIENCE SERVING CLIENTS
Utility Experience Employee Benefit Plan Experience
City of Belleview,Florida(W,S)Childhood Development Services,Inc.403(b)
City.of Eustis,Florida (W,S) Clay Electric Cooperative
City of Ocala,Florida(E,W,S) Marion Senior Services,Inc.
City of Oviedo,Florida(W,S) Munroe Regional Medical Center 401(k)
City of St.Cloud,Florida(W,S)Munroe Regional Medical Center Pension Plan
Florida Municipal Power Agency(E) Partnership for Strong Families,Inc.
Gainesville Regional Utilities(E) Telecom Service Bureau
Kissimmee Utility Authority(E)The Centers,Inc.401(k)
Marion County,Florida(W,S) The Holding Company of the Villages,Inc.
Sumter Electric Cooperative(E) Villages Charter Schools
Talquin Electric Cooperative(E,W,S).
Utility Commission City of New Smyrna Beach(E,W,S)
E)-Electric (G)—Natural Gas (W)—Water (S)—Sewer
City of Ocoee—RFP#22-003 Auditing Services 34
Matthew B. Ganoe, CPA
CPE CREDITS
Mr. Ganoe is in full compliance with the continuing educational requirements set forth under U.S. Government
Accountability Office (GAO), Government Auditing Standards. A list of the relevant continuing professional
education for the past three years follows:
IP Purvis Gray Winter Tax CPE Series
FSFOA 2021 Fall Conference—Legislative Update
FSFOA 2021 Fall Conference Cyber Attach Simulation:We've Been Hacked! Now What?
FSFOA 2021 Fall Conference—Internal Account GASB 84:A Side-by-Side Comparison
FSFOA 2021 Fall Conference—Leadership/Attitude/Healthy Living Update
P. FSFOA 2021 Fall Conference—New Ways of Doing Old Things—Cashless Payments
P. FGFOA Accounting for Leases GASB 87
P. MY CPE Revenue Recognition for NFP's
I. My CPE Cover Your Asses Fraud&Internal Controls
P. My CPE New Audit Report Standards
FGFOA GASB Hot Topics
P. FGFOA GASB Update
FGFOA Introduction to Governmental Accounting
p. FGFOA Auditor General and Department of Financial Services Update
P. FGFOA You've Issued Dept Now What? Post Issuance Disclosure
2021 FGFOA Common Audit Findings
FGFOA Providing Government Services in a Remote World
P. FGFOA Creating Efficiencies for Internal Audits
P. FGFOA Legislative Update
P. FGFOA Lies,Lies&Economic Forecasts
P. FGFOA Comprehensive Annual Financial Report Tips and Tricks to Ensure Timely&Accurate Reporting
P. FGFOA Debt Financing Options Used for Public Infrastructure
P. FGFOA Financial Reporting Complexities in Local Governments
P. FGFOA Disaster Recovery Accounting&Single Audit Aspects
FGFOA Florida Open Financial Statement System Getting Ready for 2022
P. BDO USA NFP 2021 Audit Quality Update
P. BDO USA NFP 2021 GASB Update
P. BDO USA NFP 2021 GASB Leases Implementation
p. BDO USA NFP 2021 Risk Assessment Methodology for Governments
P. BDO USA NFP 2021 Common Reporting Deficiencies in Governments
P. Purvis Gray Audit Staff Training
p. Surgent McCoy CPE Florida Ethics for CPAs(ETFL)
P. PGCASC 606 Training
I. Paycheck Protection Program Loans and the CARES Act
P. COVID-19 How to Help your Clients Through This Crisis
P. Virus?What Virus? Financial Reporting Implications of the COVID-19 Pandemic
I. Cloud Fund Accounting for Non-Profit Organizations Blackbaud Demo
P. COVID-19 Everything you Need to Know About FEMA Grants and Preventing Inspector General Findings
P. Financial Fraud and Operations Risks
2020 BDO Alliance USA Health Act COVID-19 The Nuts and Bolts Around the Funding and Compliance
Practice Issues ASC 606 Revenue Contracts with Customers
P. 2018 Yellow Book What you Need to Know
p. EBP Audit and Accounting Update—Preparing for 2020 EBP Busy Season
P. Non-Profit Accounting Update
I. Government Accounting for Debt Transactions
P. Employee Benefit Plan Audit Update
I. Managing the Audit Process and Instructor Credit
I. Risk Assessment and Internal Control
P. FGFOA Nature Coast Chapter—GASAB 87 Leases
P. FGFOA Nature Coast Chapter—Finance from an IT Perspective
P. FGFOA Nature Coast Chapter—Investment Strategies for a Flat Yield Curve
P. FGFOA Nature Coast Chapter—Economics Updates
P. FGFOA Nature Coast Chapter—Government Accounting Updates
2019 FGFOA Nature Coast Chapter—Fiduciary Activities
P. FGFOA Nature Coast Chapter—Ethical Leadership You Can't Do Without it
p. FGFOA Annual Conference—GASB Update
p. FGFOA Annual Conference—GASB Hot Topics
P. FGFOA Annual Conference—GASB 87 Deep Dive
P. FGFOA Annual Conference—State Compliance for Local Governments
City of Ocoee—RFP#22-003 Auditing Services 35
F. o x . o n» CPA
Audit Supervisor
GRAY
EXPERIENCE
Governmental
ExperienceMunicipalities
CONTACT INFORMATION City of Alachua,Florida
City of Atlantic Beach,Florida
Sarasota,Florida City of Gainesville, Florida*
941)907-0350 City mfFernandina Beach,Florida*
phogon(Mpun8onnaycom City ofFort Meade, Florida*
city of Frostproof, Florida
City of Mount Dora,Florida
PROFILE Town of Orange Park, Florida
City of Sarasota, Florida*
Education City of Williston,Florida
University of Central Florida
2017,oS,Accounting Counties
Alachua County, Florida, Board of County Commissioners*
Alachua County, Florida,Constitutional OfficersProfessionalCredentials
CPA Certificate—2O2n xc55424 Bradford County, Florida,Supervisor ofElections
Bradford County, Florida,Board of County Commissioners*
Member x|[pA and p|cpA Desoto County,Florida, Board of County Commissioners*
DeSoto County, Florida,Constitutional Officers
Nassau County,Florida,Board of County Commissioners*
School Board Experience
Alachua County District School Board
Charlotte County School Board
Clay County District School Board
Utility Experience mon'PnfitExpehence
Utilities Commission of New Smyrna Coastal Behavioral Healthcare,|nc*
Beach(EVKS) Diocese of St.Augustine
VVith)ecoochee River Electric First Step of Sarasota,|nc.*
Cooperadxe(E) Florida Farm Bureau Federation
City of Fort Meade, Florida(E,m,S) Florida Rural Legal Services, Inc.*
City nf Mount Dora,Florida(E,N,S)Meridian Behavioral Healthcare,|no.*
City of Williston,Florida([,w4S) Morning Star School
The National Center for Construction
Other Experience Education and Research,LTD.
North Florida G|Center, L.P. Three Rivers Legal Services,Inc.
Santa Fe-College Foundation Inc. St.Francis Catholic Academy
Years inAccounting: 4 D.E.Scorpio Corp.
Years with Firm: 4
OMB Circular x,z33mr Uniform Guidance Single Audits and/or Florida Single Audits
City ufOcwee--RPp#22-0O3 Auditing Services 36
Pearce F. Hogan, CPA
CPE Credits
Mr. Hogan is in full compliance with the continuing educational requirements set forth under U.S. Government
Accountability Office (GAO), Government Auditing Standards. A list of the relevant continuing professional
education for the past three years follows:
Purvis Gray Lunch&Learn Series Depreciation
P. Purvis Gray Lunch&Learn Series Basis Schedules&K1 Reporting of Grantor Trusts&Disregarded Entities
Purvis Gray Lunch&Learn Series Accrual to Cash Conversion&SE Health Insurance
2021 Purvis Gray Lunch&Learn Series Section 199A Roth Conversions and Reporting the Sale of Assets
Purvis Gray Winter Tax CPE Series
Purvis Gray Fox It Training
BDO USA 2021 Alliance USA Conference
I Surgent McCoy CPE Florida Ethics for CPAs(ETFL)
CivTekAUP Training Webinar
Excel Tips and Tricks
CaseWare Mapping and Connector for Financial Statements
Government Accounting Standards for Debt Transactions
2020 CaseWare Fundamentals
Employee Benefit Plan Audit Update
P. Managing the Audit Process
P. CARES Act Essentials
P. Risk Assessment and Internal Controls
PGC Accounting and Auditing Update
I. Government Audit Standards What you Need to Know to be Compliant
P. Major Program Determination and an Overview of the OMB Compliance Supplement
I. What is a Single Audit A Basic Background and Overview
403(b)Plans Their Background and Overview
Audit Documentation and Consultations
P. Auditing Accounting Estimates
Audit Data A Analytics a Primer
Attending Physical Inventory Counts
Integrated Audits and Overview
I. Auditing Accounts Payable and Accrued Expenses
EBP Update Part I Comments from the US Department of Labor
EBP Update Part II Internal QC and Department of Labor Inspection Results
EBP Update Part It Audit and Accounting Update
EBP Update Part IV Financial Statements and Concluding the Audit
I. Auditing Cash
Auditing Journal Entries
Auditing Prepaid
2019 Auditing Property,Plant and Equipment Fixed Assets
Control Basics
Basic Audit Techniques
ITGC Assessments/Working with IS Assurance
Engagement Partner Supervision and Review
I. Engagement Quality Control Reviews
P. Employee Stock Ownership Plans
P. Financial Disclosures Non-Profit and Education Industry
Financial Statement Areas and Assertions
P. Financial Statement Preparation and Review
Identify and Assess Risk Part I
P. Information Produced by the Entity an Overview
IFRS Update Part I Financial Instruments
P. Fundamentals of Corporate Taxes
UBI and the 990T A Primer
I. Tax Reform and Your Boards'Role
P. Plan Corrections Under EPCRS
SALTL Calculations Principles and Methods
P. New Views on Non-Profits Compensation and Benefits
PGC Summer CPE
City of Ocoee—RFP#22-003 Auditing Services 37
G-AUDIT APPROACH
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G-AUDIT APPROACH
Understanding the Scope of Services
We have received your RFP No.22-003 for Audit Services,and we understand the Schedule of Audit Work to
be performed,and give you our express commitment to meet or exceed the performance specifications and
time requirements stated in the RFP. We understand the auditing standards to be followed,and the required
reports to be issued.
Recent,Current,and Projected Workloads
The firm has been providing audit and accounting services for many years and is proud of its record of
delivering quality and timely services to its clients. A substantial percentage of our audit clients are
governmental entities. We are highly experienced in managing the audits and work closely with our
clients to arrive at mutually acceptable dates of fieldwork and delivery. We take our commitment to
provide services to our clients very seriously. Each year we schedule our annual workload well in advance.
Prior to proposing on new clients,we evaluate our capacity to ensure we only respond if we will be able
to meet or exceed our clients' needs. We are highly experienced at managing audits and work closely
with our clients to arrive at mutually acceptable dates of fieldwork and delivery.
Work Plan and Proposed Segmentation of the Engagement
As required by audit standards, our audit methodology is a risk-based approach. This methodology
focuses the audit resources on the areas where risks (i.e., of fraud, irregularities, financial statement
errors)are most likely to occur. It emphasizes the"big picture"over the trivial details.
The audit process can be further broken down into the following steps:
Client Risk
Review, Reports,
Acceptance Assessment,
Presentation
and Planning Execution
Client SSubstantive and I
Audit W U
Analytical p p
Acceptance and Review
Procedures
fr
Engagement
Test of Controls Issue Opinions
Planning
3
Client
Risk Assessment Presentation
Communication
Upon being engaged as your auditors, we would immediately complete our formal due diligence/client
acceptance procedures,execute an engagement letter,review the prior auditor's workpapers after proper
notification by the City,and schedule planning meetings with City management.
City of Ocoee—RFP#22-003 Auditing Services 38
o APPROACH
The purpose ofthese meetings are msfollows:
110- Confirm roles and expectations.
Nr Discuss specific accounting,financial reporting,and current year developments.
ll* Develop specific performance measures to ensure mutual understanding oftheauditpmceos.
0- Develop timelines to confirm shared performance expectations for on-time deliverables.
110- Request key financial reporting cycle and other permanent file documentation.
our work plan will be developed in coordination with your staff and will be modified where the audit
objective can be achieved Uoo manner least intrusive tm your operations. One of our firm's goals istn
perform as much audit work as possible during interim fieldwork. This minimizes the pressure'unyour
staff to maintain timetables and meet deadlines after year'end. |n addition,it permits the earliest possible
identification and resolution of complex accounting and'auditinA issues. Our preliminary plan has been
prepared esfollows:
internal Control
Documentation and
Interim Work Testing,Risk
and Planning Assessment,
Transaction Testing Ongoing Client
Testing of Year-End Communication During
Balances,UpdatingFinal . internal Control,
this Process(u
FieldworknannucnunTe ino
Surprises)
Wrap Up, -Exit Conferences,
and / Presentations,'
DeadlinesDelivery
lInterim....~/n ..~.
N- A letter communicating the details of the audit plan for interim and year-end procedures will be provided to
those charged with governance.
0- Entrance conferences with the City's Manager/Finance Director and other key personnel, regarding theCitys
operations,audit assistance,and other pertinent items will be held in accordance with revised Scope of Services
throughout the term of the audit.
10,, Immediately following the initial conference,the following elements of the work planwill beexecuted. Review
the CitY's operating systems, budget organizational charts, internal controls, data processing operations,
financial reports, internal audit reports, Board minutes, resolutions, and regulatory correspondence, etc.
Determine preliminary materiality limits and perform risk assessme.nt procedur.es.
1> Review the Ot/s federal awards and state financial assistance. Identify major programs ur projects and related
compliance requirements, plan approach for internal controls, and compliance tests required by the Federal
and State Single Audit Acts.
0- Perform a review of the internal controls used in the computer environment related to financially significant
systems. This review will be performed by individuals from our IT Department along with Audit Deportment
personnel.
10, Establish or revise estimated time requirements by entity and functional area following interim work performed.
Mh* Prepare preliminary audit programs based upon risk assessment procedures performed.,
110, Perform preliminary procedures (such as permanent file construction, review of prior year mmrkpapers,
ver|McationofbeginninQba|onces,coordinatiunofschedu|epneparatinn,confirmatiuns,etc.).
City of0omee--RFP#I2-8Q3AudhinQServices 39
K
POP- Perform interim fieldwork ata time agreed-upon wbhtheOty'sstadf
No- Perform preliminary analytical procedures to identify areas of concern and resolve at earliest possible date.
000- Initiate Single Audit procedures internal control and compliance tests.
POP- Hold meetings, as applicable,to assess and discuss the impact of significant regulatory and accounting standard
changes._
u^ Assist with year-end cutoff, procedures (such as finalize confirmations, determine status of in-process
construction)and observe taking*f annual inventory.
Final Fieldwork
N~ Hold pre-audit meedngwkhthe[ity'smonagemen1andotherkeypenonnd.
IR,- Perform final year-end audit fieldwork, including sampling, vouching, internal control tests not completed
during interim,compliance tests,and substantive tests,including Single Audits.
Do- Complete all audit fieldwork according to timetable of each year.
Wrap Uw/Presentat^oU
10- Perform Purvis Gray/sindependent(in'house)reviews and post-fieldwork analytical review.
8+ Prepare the Cityt draft of financial statements,notes,and draft auditor's reports,and related letters.
lll Hold preliminary exkconferenceswhhtheCby'smanagementandmtherkeypeoonnelanddeliverpreUminary
draft auditor's reports and comments.
00- Deliver final copies of independent auditor's reports on internal control and compliance after final exit
conference.
N° Present the final annual comprehensive financial report to the City Commission each year.
interim and 0no| fieldwork will be further along fund lines and by cross fund areas that are
common to all funds. Cross fund areas will include: cash and investments, accounts payable,
poyru|ybenefits budgets,capital assets,debt,Single Audit (if app||cab|e), pensions,and utility billing. The
Single Audit, if applicable, will be conducted across all department grant programs/projects, and all grant
revenues,receivables,and unearned revenues and expenses.
Proper planning and communication are essential to an effective and efficient audit. At least one month
prior to interim and final fieldwork, Pun/is Gray will prepare the client request list using SucaUnk This
provides a dynamic request list that is integrated with a secure file hosting system(hosted in SOC 2 compliant
data centers) for seamless document,coordination between the client and the auditor. VVithSura|ink's
dynamic request list all audit requests and do cuments providedbytheCitya in one place, updated in
real time, and accessible by everyone vvorkin onthe'engagernent including the [it/s team members.
The City may assign individual users to each request and monitor audit progress with dashboard and email
notifications,customized by each individual user.
Issues are identOUed,dbuussed, and resolved as early aspossible. All members of the audit team a"dthe
firm are available to the Otvt management at all times throughout the- process. Our audit approach
utilizes substantive tests,compliance tests,tests of controls,and analytical procedures.
City mfO,mee--RF| #22'003 Auditing Services 40
G-AUDIT APPROACH
Timeline of Work Plan
One of our firm's goals is to perform as much audit work as possible during interim fieldwork. This allows
us to better schedule our annual workload and minimize the pressure on your staff to maintain timetables
and meet deadlines after year-end. In addition,it permits the earliest possible identification and resolution
of unique or unusual accounting and auditing issues. Our start and finish dates for each segment of the
audit are listed below:
IJuly August September October. November December January February March April . May lune
Interim Work and Planning Illlllll
Final Fieldwork
Wrap-Up and Delivery
We fully intend and expect to meet all of your audit deadlines,including the March 31 GFOA submission
deadline.
Level of Staff
Estimated hours, by staffing level and segment,are as follows:
Supervisor/
Hours By Segment' Partner Managers Senior Staff Total
Interim Fieldwork
Audit PIanning and Administration
Incl.Staff Supervision and Review) 10 15 10 35
Internal Controls(Key Control
Identification and Walkthroughs) 10 40 50
Information Technology
General Controls Review 25 25
Total Interim Fieldwork 10 40 20 40 110
Final Fieldwork
Audit Planning and Administration
Incl.Staff Supervision and Review) 20 20 10 50
Cash and Investments 5 15 20
Governmental Revenues and
Accounts Receivables 5 15 20
Utility Revenues and Accounts Receivables '10 15 25
Inventory 5 5
Capital Assets 20 20
Accounts Paya hie_a hd
Expenditures/Expenses 20 20
Debt(Incl.Compliance) 15 15
Equity/Fund Balance 5 5
Payroll- 20 20
Pensions/OPEB 15 15 30
Single Audit 5 5 15 10 35
Community Redevelopment Agency 5 5 10 20 40
Total Final Fieldwork 30 75 90 110 305
Wrap-Up and Delivery
Audit Completion Procedures and Reporting 15 15 10 40
Assistance and Review of the Annual
Comprehensive Financial Report 5 10 5 20
Total Wrap-Up and Delivery 20 25 15 60
Total Estimated Audit Hours 60 140 125 150 475
City of Ocoee—RFP#22-003 Auditing Services 41
G-AUDIT APPROACH
Approach for Sampling for Tests of Compliance
Statistical sampling will be used on this engagement and will be coordinated with other audit procedures
to achieve audit objectives in the most efficient manner possible. Statistical sampling will be used in
relation to audit procedures for:
Tests of Controls Tests of Compliance with Laws and Regulations
Substantive Tests of Transactions and Account Balances Attribute Sampling
All sampling will be performed in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government Auditing
Standards,issued by the Comptroller General of the United States;Uniform Guidance;Chapter 10.550,Rules
of the Auditor General;and State Department of Financial Services,State Projects Compliance Supplement.
Analytical Procedures
Analytical procedures will be used extensively on this engagement. Initial applications will be used in
general planning to improve the firm's understanding of operations and to identify areas of increased risk
and extended audit procedures. Analytical procedures will also be used to facilitate the development of
the audit program.
During the audit fieldwork, analytical procedures will be used as substantive tests to significantly reduce or
eliminate certain tests of details. Analytical procedures will be used in the following and other audit areas:
Operating and Grant Revenues Inventories
Payroll and Fringe Benefits Operating Expenses/Expenditures
Debt and Debt Service Expenditures
Approach to Auditing Internal Control Structure,Including IT General Controls
Auditing standards require auditors to obtain an understanding of internal control sufficient to assess the
risk of material misstatement of the financial statements due to error or fraud, and to design the nature,
timing, and extent of further audit procedures.
We will perform audit procedures to obtain an understanding of the design and implementation of the
City's key controls in each significant audit area. Understanding the key controls will include an extensive
review and documentation of the City's control environment, risk assessment activities, information and
communication systems, monitoring activities,and control activities.
As part of understanding the control activities,we will identify significant classes of transactions and cycles
and other areas with significant risks or fraud risks. Common areas identified include,but are not limited to,
the following:
O. Significant Classes of Transaction and Cycles:
Cash
Investments,Investment Compliance
Utility Revenues—Billing,Accounts Receivable,Cash Receipts
Grants Revenues and Expenditures—Accounts Receivable,Cash Receipts and Disbursements
Accounts Payable and Expense/Expenditure—Purchasing,Cash Disbursements
Payroll and Related Liabilities—Human Resources,Payroll Disbursements
Capital Assets and Capital Outlay
Debt Compliance
City of Ocoee—RFP#22-003 Auditing Services 42
APPROACH
llo- Other Areas with Significant Risks or Fraud Risks:
Unusual Transactions
Significant Estimates
Subsequent Events
Information Technology Risks
For significantclasses of transactions and cycles, vve will gain en understanding of the processes and
controls over initiating,authorizing, recording, processing, reporting,and reconciling. We will:
10- Request,obtain,and review available City policies and procedures,flowcharts,and other documentation.
10- Review City-provided clocurnentation against practice aids and best practices.
lll Develop and update our business process and internal control,narratives, flowcharts, checklists, and other
documentation based on our review of City-provided documentation against our practice aids.
1+ Meet with and interview key Financial Department personnel and department directors or staff of key offices
and programs to further develop and update our understanding of the processes and controls to include:
w Identify the key manual and automated controls.
w Confirm with management that.the key controls have been properly identified.
w Evaluate whetherthe key controls are properly designed and implemented by performing audit procedures,
including observation,inspection,performance,and confirmation to obtain audit evidence thatthe controls
are properly designed and implemented.
Identify any weaknesses in the design orimplementation.
110* Discuss any weaknesses in internal control with mana8oment to confirm our understanding or to receive
additional information or identify compensating controls,ifany.
Consider performing tests of controls(to test the operating effectiveness of the controls during the City's fiscal
year)if controls have been properly designed and implemented.
For sigoificmntrisks umdfruud risks, we will identify the key controls, evaluate whether they have been
properly designed and implemented,and design further audit procedures (tests of details)to specifically
address those risks.
For information technology risks we will gain an understanding of the IT environment, including the
Information Technology.General Controls, which includes determining suitability of design and whether
the control is implemented. The following are various types nf|TGeneral Controls that typically are
evaluated as part of the financial audit process:
Entity uy|cvmmb
Third,Party nProviders ManagementRiskWiriagetnent,
and
Security T!am secxnt on vrm
Assessment`
Information Secuirity,'Network,Application Andbata Access, |nfiras%rmcturean6 Application
000mes mezmu m uuaoa epmemr '
Bochu md D aytery
Bus nuitY Planning,Environmental Controls,''`
City afOcm e—RFP#22-003 Auditing Services 43
G-AUDIT APPROACH
Our IT Auditors will work with your IT professionals to evaluate the IT General Controls relevant to your
financial applications that are key to the financial audit to advise and assist in the type,timing, and degree
of testing performed by the audit team. This is usually accomplished through a questionnaire and checklist
to be completed by your IT personnel followed up by interviews, inspection, and testing as deemed
necessary by our IT Auditors. Additionally,it is not uncommon for our IT Auditors to offer valuable.formal
or informal recommendations to further mature and refine your IT General Controls as a result of this
process. The familiarity we gain from completing this work which is required for your financial audit will also
make us very familiar with your IT platforms,ERP,and all other aspects of your IT. This is helpful in the event
that we may be of further service beyond the Financial Audit in any areas of IT consulting and Assessment
services that we offer.
Software
Purvis Gray values security and strives to protect data provided by the City. Our auditor's laptops are
encrypted and communications between the auditor and Purvis Gray's servers are performed over a
secure VPN connection. The following are the various computer audit software tools used by Purvis Gray:
rill
Suralink's Dynamic Request List is Integrated with a
i Secure File Hosting System for Seamless Document-
Coordination Between the Client and the Auditor
suralink
Paperless
SmartSync
Workpapers
CASEWARE Excel Word taiLiGsft
Paperless Audit Engagement Software System Impott Triai Multi-users
Case Ware Working Papers and Smartsync sa'a°Ce5rce5
Data
a
Analysts Software Fraud
lTesllrxrMs Ybcs
Computer-Assisted Audit Techniques(CAAT)
Software-CaseWare's IDEA with Armen Expense
sis
SmartAnalyzer and Excel
r y
I r
Research,Reference Material,
i . t _• Checklists,Audit Programs, Practice
CHECKPOINT'TOOLS Aids PPC Checkpoint Tools
Research and Audit Checklists,Worksheets,Programs,
Letters—Thomson Reuters PPC Checkpoint Tools
City of Ocoee—RFP#22-003 Auditing Services 44
G-AUDIT APPROACH
Approach to the Single Audit
Procedures specific to testing of major federal and state programs are as follows:
Determine if the City has$750,000 of federal or state expenditures during the audit period,which would require
a federal or state single audit.
I. Determine if the City has been identified as a"low risk" auditee from prior years to determine percentage of
federal assistance required to be audited. This determination is not applicable for state projects.
Classify federal expenditures between Type A and Type B programs based on total federal or state expenditures
and the federal and state formulas.
Review Grant Program Internal Controls, prior findings, if any, and inherent risk to identify major federal and
state programs to be detail audited using risk-based approach.
Test internal controls over direct and material compliance requirements for all major programs based upon the
OMB Compliance Supplement and the Department of Financial Services'State Projects Compliance Supplement.
P. Review grant agreements for all major programs, confirm with grantor agency various information related to
programs selected for testing, including the amount paid during the current audit period, and other relevant
items.
Reconcile expenditures reported on the SEFA to the underlying accounting records. Audit grant revenues and
expenditures charged to grant programs to ensure allowability and that indirect costs are properly charged.
Review the SEFA and related notes and ensure the information agrees to supporting accounting records and
grant audit work performed.
Prepare the auditor's report on the SEFA and the auditor's report on compliance and internal control over each
major program.
Prepare the Summary Schedule of Findings and Questioned Costs.
s Prepare or assist in the preparation and filing of the Data Collection Form with the Federal Clearing House and
prepare the Auditor's certification of the submission.
The work above will be performed by a Single Audit specialist on the engagement team and may vary
based upon the specific programs selected for testing and the unique compliance features of each.
City of Ocoee—RFP#22-003 Auditing Services 45
H-PRICE PROPOSAL
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PRICE PROPOSAL FORM
RFP #22-003 AUDITING SERVICES
COMPANY NAME Purvis, Gray and Company, LLP
A. ANNUAL PRICE PROPOSAL FOR AUDITING SERVICES AS DESCRIBED IN
RFP#22-003 FOR FISCAL YEARS ENDING 2022, 2023, 2024:
2022 44,000 00
2023 44,750.00
2024 45,550 00
TOTAL 134,300 .00
B. ANNUAL PRICE PROPOSAL FOR SINGLE AUDIT FEE:
2022 4,500 00
2023 4,500.00
2024 4,500,00
TOTAL 13,500 00
C. ANNUAL PRICE PROPOSAL FOR. ASSISTANCE AND/OR REVIEW OF THE
COMPREHENSIVE ANNUAL FINANCIAL REPORT, IF REQUIRED:
2022 2,500.00
2023 2,500 00
1;9-P 22-03 Auditing Services
46
2024 2,5.00.00
TOTAL 7,500.00
D. ANNUAL PRICE PROPOSAL FOR AUDITING SERVICES FOR COMMUNITY
REDEVELOPMENT AGENCY FOR FISCAL YEARS ENDING 2022, 2023, 2024:
0 0000,2022 5,000 .-
2023 5,000 00
2024 5,000 00
TOTAL 15,000,00
Renewal options for (2) one-year renewal periods may be negotiated for services
provided in items A through D).
3-3-z02/
Date
Purvis, Gray and Company, LLP
Company Name
AD0041478
FL License Number
Timothy M. Westgate, CPA, Partner
Authorized Officer(print)
9/t,e)
Authorized.Signature
kt-1'22-0U3 Auditing Services
47
REQUIRED FORMS
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DRUG-FREE WORKPLACE STATEMENT
Purvis,Gray and Company,LLP complies with all.regulations related.to a drug-free workplace as defined
in Florida Statute 287.089.
f./
Timothy M.Westgate,CPA
Partner
1
48
ty
ocoee
Florida
EXHIBIT"G"
RFP CONFLICT OF INTEREST DISCLOSURE FORM
The award of this contract is subject to the provisions of Chapter 112, Florida Statutes. All Proposers
must disclose within their Proposal: the name of any City of Ocoee employee, Mayor or City
Commissioner, other City Official, or City Consultants, who owns assets or capital stock, directly or
indirectly, in the Proposer's firm or any of its branches, or would directly or indirectly benefit by the
profits or emoluments of this proposal. (Indirect ownership or benefit applies to any members of his or
her immediate family.) Proposer certifies that no member of the entity's ownership or management is
presently applying for an employee position or actively seeking an elected position with the City. In the
event that a conflict of interest is identified in the provision of services, Proposer agrees to immediately
notify the City in writing.
The purpose of this disclosure form is to give the City the information needed to identify potential
conflicts of interest for the City Commission, Evaluation Committee members, and other key City
employees and consultants involved in the award of this contract.
According to Chapter 112, Florida Statutes, the term "conflict of interest" "means a situation in which
regard for a private interest tends to lead to disregard of a public duty or interest", and refers to situations
in which financial or other personal considerations may adversely affect, or have the appearance of
adversely affecting, an employee's professional judgment in exercising any City duty or responsibility in
administration,management,instruction,research, or other professional activities.
Please check one of the following statements and attach additional documentation if necessary:
x To the best of our knowledge,the undersigned firm has no potential conflict of interest
for this Proposal.
The undersigned firm,by attachment to this form, submits information which may be a
potential conflict of interest for this Proposal.
Acknowledged by:
Purvis,Gray and Company,LLP
Firm Name
Signature
Timothy M.Westgate,CPA,Partner
Name and Title(Print or Type)
3- 2.0A2.
Date
fli-N 22-UO3 Auditing Services
49
RFP#12-003.COMPANY INFORMATION/SIGNATURE SHEET
FAILURE TO COMPLY WITH THESE RFP INSTRUCTIONS WILL RESULT IN DISQUALIFICATION OF
YOUR PROPOSAL. PLEASE SIGN BELOW ATTESTING THAT YOU HAVE READ AND UNDERSTAND .
ALL RFP INSTRUCTIONS AND THAT THE PRICES REFLECTED ON THE "SCOPE OF SERVICES/PRICE
PROPOSAL FORM"ARE ACCURATE AND WITHOUT COLLUSION.
Purvis,Gray and Company,LLP 352.732.3872
COMPANY NAME TELEPHONE(INCLUDE AREA CODE)
352.732.0542
FAX (INCLUDE AREA CODE)
tv.!estgate@purvisgray,com
E-MAIL ADDRESS •
14-40-
7 .-12/ IF REMITTANCE ADDRESS IS DIFFERENT
AUTHORIZ?SIGNATURE(manual)FROM PURCHASE ORDER ADDRESS,
PLEASE INDICATE BELOW:
Timothy M.Westgate,CPA,Partner
NAME/TITLE(PLEASE PRINT)
2347 SE 17th Street
STREET ADDRESS
Ocala,Florida 34471
CITY STATE ZIP
FEDERAL ID# 59-0548468
Individual Corporation Partnership Other(Specify)
LLP
Sworn to and subscribed before me this S day of March 20 22 .
Personally Known
X
or
Produced Identification
Notary Public-State of FLORIDA
Type of Identification) - • County 0 - ' ON
guattire of Notary Public •
1.
0 JESSICA-KELS.EY
Notary Public-State of Florida • Printed,tyPed or stain -ii.,Wifil Commission:GG 326133 Commissioned name oiNotary Publicpfr,:t.?.:" My Comm.Expires Apr 21.2023
Bonded through National Notary Assn.
HP 22-t/U3 Auditing-Services
50
A CERTIFICATE OF LIABILITY INSURANCE
DATE(MM/DD/YAT(MM/DD/YYY)
2/9/2022
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 have ADDITIONAL INSURED provisions or 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 CONTACT
McGriff-Williams Insurance PHON:
Heidi Tapanes
E
3501-A W. University Ave IA/C.No.Exti:352-371-7977
FAX
Not:352-505-2083
Gainesville FL 32607 ADDRESS: heidi o@mcpriffwilliams.com
INSURER(S)AFFORDING COVERAGE NAIC#
INSURERA:Allied Property and Casualty 42579
INSURED PURVI-1
INSURER a:Associated Industries Ins Co 23140
Purvis Gray&Co., LLP and
Purvis Gray Tech.Group LLC INSURER C:General Star Indemnity
PO Box 141270 INSURERD:
Gainesville FL 32614 INSURERE:
INSURER F:
COVERAGES CERTIFICATE NUMBER:980135021 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.
INSR
TYPE OF INSURANCE
ADDL SUER POLICY EFF POLICY EXP
LTR ANSD WVD POLICY NUMBER MMIDDtYYYY) (MM/DD/YYYY) LIMITS
A X COMMERCIAL GENERAL LIABILITY Y Y ACPBP005995521854 5/31/2021 5/31/2022 EACH OCCURRENCE $1,000,000
CLAIMS-MADE X OCCUR PREMISES(Es occurrence) $300,000
MED EXP(Any one person) $5,000
PERSONAL&ADV INJURY $1,000,000
GEN'L AGGREGATE LIMIT APPLIES PER: 'GENERAL AGGREGATE $2,000,000
X POLICY JECT
PRO
LOC PRODUCTS-COMP/OP AGG $2,000,000
OTHER:
A AUTOMOBILE LIABILITY ACPBP005995521854 5/31/2021 5/31/2022 COMBINED SINGLE LIMIT
dentl 1,000,000Eaacci
ANY AUTO BODILY INJURY(Per person) $
OWNED SCHEDULED BODILY INJURY(Per accident) $AUTOS ONLY AUTOS
X HIRED
X
NON-OWNED PROPERTY DAMAGE
AUTOS ONLY _ AUTOS ONLY Per_accident)
A X. UMBRELLA LIAB X OCCUR ACPCAP5995521854 5/31/2021 5/31/2022 EACH OCCURRENCE $5,000,000
EXCESS LIAB CLAIMS-MADE AGGREGATE 5,000,000
DED RETENTION$
B WORKERS COMPENSATION Y AWC1166790 5/31/2021 5/31/2022 X STATUTE OERH
AND EMPLOYERS'LIABILITY Y/N
ANYPROPRIETOR/PARTNER/EXECUTIVE E.L.EACH ACCIDENT $1,000,000
OFFICERJMEMBER EXCLUDED? N/A
Mandatory in NH) E.L.DISEASE-EA EMPLOYEE $1,000,000
If yes,describe under
DESCRIPTION OF OPERATIONS below E.L.DISEASE-POLICY LIMIT $1,000,000
A Employee Dishonesty Bond BDC7900387274 5/31/2021 5/31/2022 $500,000
C Professional C55287-00060-21-00 9/21/2021 9/21/2022 $5,000,000
DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES(ACORD 101,Additional Remarks Schedule,may be attached if more space is required)
CERTIFICATE HOLDER CANCELLATION
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE
THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN
ACCORDANCE WITH THE POLICY PROVISIONS.
Informational Purposes Only
AUTHORIZED REPRESENTATIVE
1988-2015 ACORD CORPORATION. All rights reserved.
ACORD 25(2016/03) The ACORD name and logo are registered marks of ACORD 51
12. SUMMARY OF LITIGATION:
Provide a summary of any litigation, claim(s), bid or contract dispute(s) filed by or
against the proposer in the past five (5) years which is related to the services that
the proposer provides in the regular course of business. The summary shall
state the nature of the litigation, claim, or contact dispute, a brief description of
the case, the outcome or projected outcome, and the monetary amounts
involved. If none, please so state.
Attach additional sheets if necessary)
NONE
13. ACKNOWLEDGMENT OF ADDENDA:
Proposer acknowledges receipt of the following addenda:
1No.Dated February 24,2022
No.2 Dated March 1,2022
No.Dated
RFP 22-0n Auditing Services
52
DATE(MM/DDIYYYY)
AR co CERTIFICATE OF LIABILITY INSURANCE
4/20r2022
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 have ADDITIONAL INSURED provisions or 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 CONTACT
McGriff-Williams Insurance PHONE
Heidi Tapanes
FAX
3501-A W. University Ave A/C.No.Ext):352-371-7977 AIC.No):352-505-2083
Gainesville FL 32607 ADDRESS: heidi@mcgriffwilliams.com
INSURER(S)AFFORDING COVERAGE NAIC#
INSURERA:Allied Property and Casualty 42579 ,
INSURED PURVI.1
INSURER B:Associated Industries ins Co 23140
Purvis Gray&Co., LLP and
Purvis Gray Tech. Group LLC INSURERC:General Star Indemnity
PO Box 141270 INSURER D:
Gainesville FL 32614 INSURERS:
INSURER F:
COVERAGES CERTIFICATE NUMBER:359084184 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.
INSR
TYPE OF INSURANCE
ADDL SUER POLICY EFF POLICY EXP
LIMITSLTRINSDwVQYPOLICYNUMBERMM/DDYYY) (MM/DDIYYYY)
A X COMMERCIAL GENERAL LIABILITY Y Y ACPBP005995521854 5131/2021 5/31/2022 EACH OCCURRENCE 1,000,000
DAMAGE TO R-ENTE
CLAIMS-MADE X OCCUR PREMISES(Ea occur ence) $300,000
MED EXP(Any one person) $5,000
PERSONAL&ADV INJURY $1,000,000
GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $2,000,000
X POLICY JECOT LOC PRODUCTS-COMP/OPAGG $2,000,000
OTHER:
11'' i'" COMBINED SINGLE LIMITAAUTOMOBILELIABILITYYACPBP005995521854 ' :ai•':c: 5/31/2021 5/31/2022 Eaaccident) 1,000,000
ANY AUTO T-C%).j BODILY INJURY(Per person) $
OWNED SCHEDULED U1.AUTOS ONLY AUTOS lM:,
BODILY INJURY(Per accident) $
ns;:,
X HIRED X NON-OWNED 1•;_.,. PROPERTY DAMAGE
AUTOS ONLY AUTOS ONLY i ltLr::
Per accident)
A X UMBRELLALIAB X OCCUR Y ACPCAP5995521854 I 5/31/2021 5/31/2022 EACH OCCURRENCE 5,000,000
EXCESS LIAR CLAIMS-MADE AGGREGATE 5,000,000
DED RETENTIONS
g WORKERS COMPENSATION Y AWC1166790 5/31/2021 5/31/2022 X
AND EMPLOYERS'LIABILITY Y/N
STATUTE ERH
ANYPROPRIETOR/PARTNERIEXECUTIVE
N!A
E.L.EACH ACCIDENT 1,000,000
OFFICER/MEMBER EXCLUDED?
Mandatory In NH) E.L.DISEASE-EA EMPLOYEE S 1,000,000
It yes,describe under
DESCRIPTION OF OPERATIONS below E.L.DISEASE-POLICY LIMIT $1,000,000
A Employee Dishonesty Bond BDC7900387274 5/3112021 5/31/2022 $500,000
C Professional C55287-00060-21-00 9/21/2021 9/21/2022 $5,000,000
DESCRIPTION OF OPERATIONS!LOCATIONS I VEHICLES (ACORD 101,Additional Remarks Schedule,may be attached if more space is required)
Certificate Holder is listed as an additional insured. Workers'compensation and general liability contain waiver of subrogation in favor of certificate holder.
CERTIFICATE HOLDER CANCELLATION
J HOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE
0:HE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN
ACCORDANCE WITH THE POLICY PROVISIONS.
City of Ocoee r.,.q...
150 N Lakeshore Drive AUTHORIZED REPRESENTATIVE
Ocoee FL 34761-2258
1988-2015 ACORD CORPORATION. All rights reserved.
ACORD 25(2016/03) The ACORD name and logo are registered marks of ACORD