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Item 08 Approval to Award RFP #22-003 Auditing Services
!�l Ocoee florida AGENDA `� r '` SHEET ITEM Meeting Date: April 19, 2022 Item # Reviewed By: Contact Name: Joyce Tolbert Finance Director: Contact Number: 1516 City Manager: Subject: Award of RFP #22-003 Auditing Services IV Background Summary: In compliance with Florida Statutes, Section 218.391 Auditor Selection Procedures, and the City of Ocoee Purchasing Code, proposals were solicited from Certified Public Accounting Firms with Governmental Accounting experience to submit a response to the City of Ocoee Request for Proposals (RFP) to provide Independent Financial Auditing Services for three (3) years for the fiscal years ending September 30, 2022, 2023, and 2024; renewal options for (2) one-year renewal periods may be negotiated at the City's discretion. 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 RFP was advertised on February 6, 2022 and was publicly opened on March 8, 2022. There were three (3) proposals submitted. The Finance/Purchasing Department reviewed the proposals and all were considered responsive, see the attached RFP Checklist and Proposal Responses. The three (3) proposals were evaluated by the Auditor Selection Committee appointed by the City Commission, which was comprised of five (5) members: Rusty Johnson, Mayor; Larry Brinson, Sr., Commissioner District 1; Rosemary Wilson, Commissioner District 2; Richard Firstner, Commissioner District 3; and George Oliver III, Commissioner District 4. The public Auditor Selection Committee meeting was held on April 5, 2022, with the Auditor Selection Committee evaluating and short -listing the firms on specific evaluation criteria. Please see the attached Shortlist/Evaluation form. The Auditor Selection Committee short-listed the following firms in ranked order, and recommends contracting with the top ranked firm, Purvis Gray & Company, LLP. Rank/Respondent 1. Purvis Gray & Company LLP 2. McDirmit Davis LLC 3. Mauldin & Jenkins LLC Issue: Should the City Commission award the term contract for auditing services to the top -ranked firm, Purvis Gray & Company LLP, as recommended by the Auditor Selection Committee? Recommendations: The Auditor Selection Committee recommends the City Commission: 1) Award RFP #22-003 Auditing Services to Purvis Gray & Company, LLP in the amounts of their proposal: $44,000 for the FY22 annual audit; $44,750 for the FY23 annual audit; and $45,550 for the FY24 annual audit. Additional services include annual CRA Audit Services in the amount of $5,000 annually, and $2,500 annually for the review of the Certified Annual Financial Report (CAFR). Should the City require a single audit for events such as bonding, FEMA etc., this additional service would be $4,500 per single audit; and 2) Authorize the Mayor, City Clerk, and Staff to execute all necessary contract documents. Attachments: 1. Shortlist/Evaluation Form 2. RFP Checklist 3. RFP #22-003 Auditing Services 4. Addenda #1 - #2 5. Purvis Gray Response 6. McDirmit Davis Response 7. Mauldin & Jenkins Response Financial Impact: $44,000 - $45,500 for FY22-24 for the annual audit. $5,000 annually for the FY22-24 CRA audit, $2,500 annually for the review of the CAFR, and $4,500 per single audit, if required. Type of Item: (please mark with an 'x') Public Hearing For Clerk's Dept Use. - Ordinance First Reading �'_ Consent Agenda Ordinance Second Reading Public Hearing Resolution Regular Agenda X Commission Approval Discussion & Direction Original Document/Contract Attached for Execution by City Clerk X Original Document/Contract Held by Department for Execution Reviewed by City Attorney N/A Reviewed by Finance Dept., — N/A Reviewed by ( ) N/A 2 M O O N N 0- LL J oES J V i_ � T r V- V- N Q. E a c°� J J C) N co N a-+ E L_ U 06 N co co N co ` N i 4.4 N (Y) d L O O O O O 0 to cu cCS 41 ti3 cU W LIJ uJ W I W C9 E i= a c W E E 0 N 0 E E 0 U c 0 U 0 `o a Q N .c t-- co M a i�E :3 0 a- M (:)7— E a) -3 C) ob cj 41 cu 41 m CL r- a. Qa 0.CL cc C? o "m LO W LO CD > ------Ljj—LL C)N — CD m O U) LL W Z U_ O Mo } p 9 W M Cq CV J � Q azw LL ~ Q Q 0 } z a M -" C� cu Qcnl _ o m �V V 0 C ` „ c a> 06 J -i N G O M 41 M v � O v � M O CJ � CI N O v1 O � O cu C N C _CL CLC O c y0 ` y a. 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O O Q G (a ,G a :: E N j; (a O rn Q) fn E U '� N v CY Q J LL d J J f-' C) c ZI J (a to U E Z C J O U O Y �, a > «s W(T6 U` a Ln 7 Q a) U d `0 m a) o c 0 c v € ° v m c E m .S N No w 0 m 0 � v ,a3i v > U O C c N v a` o o m a_ y �Qli. € �€ -0 j 3°> O 0 .0 c ?: D_ Ol C l0 Q V�1 N N N **EQUEST FOR PROPOSALS P �2-b Auc ifing 5ery ces 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* Evaluation of Proposals Price Proposal Form* Conflict of Interest Disclosure Form* Company Information and Signature Sheet* Exhibit A — Summary of Significant Accounting Policies (7 pages, numbered 31-37) Proposed Agreement *Submit Form Completed with Proposal (End of Table of Contents) 22-24 24 - 25 26 - 27 28 29 30 38 - 50 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 http s://w .ocoee.org/959/Public-Bid-Openings. All questions regarding this RFP should be in writing to Joyce Tolbert, CPPB, Procurement Manager, Finance Department/Purchasing 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/bu er/748. Visit https://w .ocoee.org/323/Purchasin 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. §�' 2�`(�`UU3 Au i ing services _�_ 3 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 jtolbertocoee.org. 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 htt s.//ap .negometrix.com/hover/748 and clicking the "open" filter. Please visit httr)s://www.ocoeq.org/323/PgLghas*ing 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 12ttp§L//app.negometrix.com/buyer/748. This link can also be accessed through the City's website at htt s:/f w.ocoee.org/323/EgEghasing, under the Current Open Solicitations menu. All responses for this bid MUST be submitted through 10t� 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 e-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.us@negometrix.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.ne_qomettix.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 hops://w .ocaee.orq/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 (xis 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. ��-b3 Audifling services` ��� 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; .6.� RAP 22 auditing services 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 7 time may be subject to penalties under section 119.10, Florida Statutes. 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. 8 None Required. 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); �w9 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. 11- Be a a - 6-1 1:1 TKOR Provide a statement concerning the respondent's status as a Drug -Free Work Place or evidence of an implemented drug -free workplace program. C M ► 1• r7�xr7_eT�IanI�? 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. 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. 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: 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: RrP Audifingervices �� 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 Forml - 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 -COMPLETED 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 firnish 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. 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 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 t 22-uciting 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.) 15..E OP 10 J wTf laze-oormr) -(CORD_ CERTIFICATE OF LIABILITY INSURANCE FRA2E-, 11 04 04 pa000GEA THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON ME CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT A4fEND, EXTEND OR ALTER THE COVERAGE AFFORDED BYTHE POLICIES ELOW. 018URER1 AFFORDING COVERAGE HAIC a MU E0 -____--'-.--- pnUM A: a[!aa A. a Contractor's Neon nSVRFHC Addreaa efSuaFnD - PiSURERE COVERAGES RIEMO ,ESOF Mv1WXEWP. BELOW MW BEEN LSSUEO i0 THE4SDREO HAWED A9 IE FOR THEPOUCY PEA!OO 4OYl.TEO. NOTWRIISTANO4:0 IfAY BE ISSUEOOR A!EI PEOU:aEWENT, TERM OR CONDITIGN OF ANY CWRMGi Ort DRIER CCiV!=1R WRH RESPECT TO NYI'Li1 THLi C{nTgfCAIE SUalECT i0 An 1HE iF0.W. EXClU5gN5 N:0 CO'�lgHg DF SUGI WAY FfitTAIN, RIF R+SUIUNCE AFFOaO£D BY TIE POLgIE9 O£SCaIeED I.CRE+114 ppLgrt3 AGGREOAT E LR SWT AWAY MW BEEN aEGUCED BY PA'O UK" _ - iOLtGYHUD.eEfl DA 2FYELTNF M1E NIAOUttY LwRtS LNSR TYPB DF MSURANCf �-'�- Tfl1,000,000 S 1, GOO, OOO EAC11000VaaDKE G FNEAAL LUEaJiY AELAGrTIIRFITTER PREEI;SES Ea cavr<�_ 350,000 X X COM1't k'RCUL GENERAL LUB'Lm )) 55,000 CSA.IDSWDE ox Co-m WEOEXPIA+'Ya_eW - PEHS t-a W, WF l 51,000,000 -----'--- - GEIIERAL AGGR.EOATE Si, 000, 000 PROOUCiS •COWpgPAGG 7E, GOO, OOO GE11 AGGREGATE MIT APRVE9 PER POLICY X VPT On AurouoeaE LW.Bam ECOa'am`vEEOOSWGECVR 51,000,000 X ANY AUTO BOOir INmlUR/ y pr Gan 1 _ ALL OWNED AUTOS $i1tECUlEO AVTOS BOOZY PL1tlRY y Pa axC rv) X IIPIEO AUTOS X HOH-0NlifDAUTOS _-- pROPFNIY�OAUALE y SPn a:.c: 1 AUTOOI:LYEA A[CD£IR 3 ouuaEWAa,Lm FA ACC S A"AuiO "/TVJ1 "To TOOIitY. AGO S 452,000,0 FACHOCCURR-E 11,000,000 IXCFSSVbaREIULnBIm I AGGREGATE X X OCCVR UALUS WA.O£ S S O£OUCROLF i I � PETENMN $ - Yt00.MFRSCOSMENSARONA4o X IORY LB,RS ER I EL EACH IOENT 75O0, DDo EA�LOYIAW LD.B W WrypaOp,,UT I-TN£REAECUTf,E E.L. DESPISE- EA EWPLOYEE S 500, 000 - o{1eFicEavEL�ER ExauGEm EL "EASE. FOIgY UA�R 5500, 000 SFfaL'A�l +NIS Ec>� OFTENER 000 Any 1 Loc 1001,000 Builders Risk An 1 Occ 1, 000, 000 OESCaIPT10N OF OPFMTION91lOCAMNSI YEIECLE91 EXCLUSgNI ADDf.D BY FIfOORSEVFNT F SPECW. PROYnWIL1 name the certificate The insurance evidenced by this certificate shall holders an an additional insured on the General Liability L Umbrella Liability, Workers' Compensation, Employers' Liability 6 General Liability shall contain a Waiver of Subrogation in favor of the certificate holder. holder is added ea a nTRETd.ITRLOd fCr BTi.IC1'LS Risk. The certificata Vnu CERTIFICATE HOLDER OCOEEDl SIYOtM ANY OF THE Aa°V2 oESCNeEOFaq'•fS of cA\cfLLfO BfroaE nlE faru+ARo+ pAlE 1HEREOF, THE aSL�'HO MSUREfl YPLL ENOCAVOR 10 VA1L 10 GAYS YiRRTFl1 HOME TO IHE CFRTf1CATE HOLDER HAAEO 10 iN'_ LfR, BVT FAILURE TO DO 20 SRALL City Of GO as LNPpSE HOOe DOATgN OR LUSRRY OF N,Y priO VppN TNEiNSVREP,R4 AOEMSOR 150 N. Lakeshore Drive REpRESEYTAihl. Ocoee PL 14761-2250 umaAOEe PFPPESENTATNF IftV Services 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) i a iki Lora P zi ow Tii Fa ilk k " ara el el 4 z' I Proposer acknowledges receipt of the following addenda: No. Dated No. Dated No. Dated 17 City of Ocoee WFUROJEWADW 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: 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 internal control structure; C. Report on compliance with requirements applicable to each major program and internal control over compliance in accordance with the uniform guidance; i2F1'�-00 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), iP �03 Audifing 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 192 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. 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.orq/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 �i 2 - 3 Aucitmg r ices _N 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. It is required that the Comprehensive Annual Financial Report be published by March 31 st of each year. The firm selected must be able to meet the following schedule which indicates approximate completion dates (dates maybe adjusted for first year): Following a signed contract Interim field work December 31 st 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 F2�L- �3 Auaif ng 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. 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. �L'-i0� Auditing Services 22 X a F G Mandatory Criteria 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. 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. 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. 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? 2 0O1�udirig 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. 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 A1MI A-001Z(o]aa:Z671el' AI 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. 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. 191ILTiM1141:14011011 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.) C^2�-0uifing Services 25 PRICE PROPOSAL FORM • ►1 ' = ►Vdil, 1_\-kYil gUYNDIII4201- 2022 $ 2023 $ 2024 $ TOTAL $ 2022 $ 2023 $ 2024 $ TOTAL $ 2022 $ 2023 $ P2-bb3uc�it ng ervices 26 2024 $ y • �• . . 1 1 1 2022 $ 2023 $ 2024 $ (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 27 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 P 22 iO3 Aucing �ervices� 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 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. COMPANY NAME AUTHORIZED SIGNATURE (manual) NAME/TITLE (PLEASE PRINT) STREET ADDRESS CITY STATE ZIP FEDERAL ID # Individual Corporation Sworn to and subscribed before me this Personally Known or Produced Identification (Type of Identification) TELEPHONE (INCLUDE AREA CODE) FAX (INCLUDE AREA CODE) E-MAIL ADDRESS IF REMITTANCE ADDRESS IS DIFFERENT FROM PURCHASE ORDER ADDRESS, PLEASE INDICATE BELOW: Partnership Other (Specify day of AA Notary Public - State of County of Signature of Notary Public Printed, typed or stamped Commissioned name of Notary Public b UM17 g �e v s Summary • -: SignificantAccounting PolicieS (7 pages, numbered 31-37) .._,�.> -�Oudiing 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 III, 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 -vide 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 of Ocoee, Florida Notes to Financial Statements September 30, 2020 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government -wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government -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 as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both 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 of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. Property taxes, franchise taxes, licenses, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the City. The government reports the following funds: Major Governmental Funds General Fund - the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. Road Impact Special Revenue Fund - accounts for road impact fees collected from new developments which are restricted for use for planning, acquisition, expansion and development of improvements to the road system. 2017 Capital Projects Fund - accounts for the resources to finance the Capital Improvements to the downtown area of the City. Some of the planned projects are City Hall Relocation, Bluford 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 Outflows/Inflows 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 quality 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 all 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 outflowslinflows 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 of Ocoee, Florida Notes to Financial Statements September 30, 2020 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of 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 a particular 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, a flow assumption must be made about the order in which the resources are considered to be applied. It is the City's 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 for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, 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 to be applied. It is the government's policy to consider restricted fund balance to 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 balance. Unassigned fund balance is applied last. Fund Balance Policies Fund balance of governmental funds is reported in various 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) or an assignment (assigned fund balance). The committed fund balance classification includes amounts that can be used only for the specific purposes determined by a formal action of the City's highest level of decision -making authority. The City Commission is the highest level of decision making authority for the City that can, by adoption of an 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) to 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 the criteria to be classified as committed. 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 a 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 of Estimates The preparation of financial statements in conformity with generally 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 at the date of the financial statements, and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates. 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 -vide 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 Depreciation Expense Net Adjustment to Decrease Net Changes in Fund Balances - total governmental funds to arrive at changes in net position of governmental activities $ 7,067,880 (6,137,622) $ 930,258 14YA 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 30, 2022, September 30, 2023, and September 30, 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, tinning, 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 P2(difing 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 10.55o, 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 -(63uditingervices39 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. .fir .v.+ �%-a,. -.�„'�.-^ Kil N.ar_i- a 'e::.'.i� vv.,,,�v�..../'S�-„�,..F.".:...w..�..✓��./G.�.rP�.i..'r c=.v-:._ _,. ,.�_ r" r,<..�_c.'y�,.c�..-�v..� ';,�c�U,-�L �._,.._.r:.�Y. �L-0 Auciilingern7ices 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. 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. rr.,,.��- a „�a-,ar,:�w �,.._s,�_...—w.,,. ,..�.._....... ._..���_.�...,��,;..��,.,, �..,:_•,,,. �.,;.� ,_Y..;:_..�v- „y,.�„—��:_ ,..,Y.rr. �rr-_..�„ ..�1_ ..,.<-........-w.r�,... �. �:a 2F' 2263 Auditing services l 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. 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 (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 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 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. 43 SECTION ,: 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. P LPL 04uding Services A 44y This Agreement covers the City's fiscal years ending September 30, 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 30, 2022, September 30, 2023, and September 30, 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 o: TERMINATION This Agreement may be terminated at will by the City at any time by giving thirty (30) 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 (60) 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 lo: 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 34.761 (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. 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. ���3 udifing 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 unposed on it. SECTION 2o: 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 gth 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.) 2�03 u ring services _ n 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: Print Name By:_ Name: Title Print Naive (Company Seal) APPROVED: ATTEST: CITY OF OCOEE, FLORIDA, a Florida municipal corporation Melanie Sibbitt, City Cleric Rusty Johnson, Mayor (SEAL) FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA APPROVED AS TO FORM AND LEGALITY this day of , 2022. SHUFFIELD, LOWMAN & WILSON, P.A. Scott A. Cookson, City Attorney DATE: APPROVED BY THE OCOEE CITY COMMISSION AT A MEETING HELD ON 2022, UNDER AGENDA ITEM NO. fW22-Aud t ng Services 48 RFP #22-003 and ADDENDA (see attached) 2F`� 22(S3n�ervices 49 NO I I'I ' • 1 (see attached) 2budiing services 50 February 24, 2022 ADDENDUM NO. ONE (1) CITY OF OCOEE RFP #22-003 AUDITING SERVICES Commissioners Larry Brinson, Sr, District 1 Rosemary Wilsen, District 2 Richard Firstner, District 3 George Oliver III, District 4 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 RFQ documents are as follows: Q1. How many staff would be onsite during fieldwork and approximately how many weeks? Al. The number of staff and hours needed will depend 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? Audit CRA Audit A3. SingleAudit 2010 2020 3Z480 30,000 5,000 4,500 - 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. Joyce Tolbert, CPPB Procurement Manager cc: Evaluation Committee March 1, 2022 ADDENDUM NO. TWO (2) CITY OF OCOEE RFP #22-003 AUDITING SERVICES Commissioners Larry Brinson, Sr, District 1 Rosemary Wilsen, District 2 Richard Firstner, District 3 George Oliver III, District 4 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: Ql. 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 finding 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. Joyce Tolbert, CPPB Procurement Manager cc: Evaluation Committee Addendum#2 RFP22-003 Auditing Services Page 2 PURVIs GR" CEI?TIFIED PUBLIC A(,,C0tJNTAN'--FS Gainesville I Ocala I Tallahassee I Sarasota I Orlando I Lakeland purvisgray.com City of Ocoee—RFP #22-003 Auditing Services B-TABLE OF CONTENTS Working Papers Acknowledgement Purvis, Gray and Company, LLP agrees that all the City's working papers and reports will be retained, at our expense, for a minimum of five years after release of the audit. We understand that the City will notify us, in writing, if the City needs to extend the retention period. A —Title Page............................................................................................................................................................1 B—Table of Contents..........................................................................................................................................2-3 C—Transmittal Letter 1—Understanding the Scope of Services...............................................................................................................4 2—Representations for the Firm...........................................................................................................................4 3—State-Wide CPA Firm.........................................................................................................................................4 4—Local Office.......................................................................................................................................................4 OurPeople..............................................................................................................................................................5 Understanding Information Technology (IT) Risks.................................................................................................5 Governmental Audit Experience............................................................................................................................5 Memberof BDO Alliance USA................................................................................................................................5 Authorization to Represent the Firm......................................................................................................................5 D—Mandatory Elements License to Practice in Florida: FirmCurrent License...........................................................................................................................................6 Audit Team Members Current CPA Licenses......................................................................................................6 PublicEntity Crime Statement................................................................................................................................7 EmploymentEligibility Verification........................................................................................................................7 E—Firm's Qualifications 1—References.....................................................................................................................................................8-9 2—Training Programs........................................................................................................................................9-10 3—Areas of Audit Experience: GovernmentalExperience...........................................................................................................................10-14 SingleAudit Experience...............................................................................................................................14-15 GASBExperience...............................................................................................................................................15 Certificate of Achievement for Excellence in Financial Reporting....................................................................16 4—Commitment to the Water and Sewer Utility and Governmental Sectors.....................................................16 5—External Quality Control Review.....................................................................................................................17 6—Advisory Services: ConsultingServices...........................................................................................................................................18 BDOAlliance USA Services................................................................................................................................18 Other Range of Services: AuditDepartment...........................................................................................................................................19 Accounting and Tax Services Department.................................................................................................19-20 Information Technology Department........................................................................................................20-22 ProfessionalMemberships..............................................................................................................................22 City of Ocoee—RFP #22-003 Auditing Services 2 B-TABLE OF CONTENTS F—Personnel Qualifications EngagementAudit Team......................................................................................................................................23 AuditTeam Roles..................................................................................................................................................24 ContinuingQuality of Staff...................................................................................................................................24 Resumes —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 Timelineof Work Plan..........................................................................................................................................41 Levelof Staff.........................................................................................................................................................41 Approach for Sampling for Tests of Compliance..................................................................................................42 AnalyticalProcedures...........................................................................................................................................42 Approach to Auditing Internal Control Structure, Including It General Controls............................................42-44 Software...............................................................................................................................................................44 Approachto 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 Summaryof Litigation..........................................................................................................................................52 Acknowledgmentof Addenda..............................................................................................................................52 City of Ocoee—RFP #22-003 Auditing Services 3 City of Ocoee, Florida Attention: Audit Selection Committee Ocoee, Florida C—Transmittal Letter We appreciate the opportunity to present Purvis, Gray and Company, LLP (Purvis 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 City). 1—Understanding the Scope of Services We have received your request for Auditing Services for the years ending September 30, 2022 through 2024, with renewal options for 2 one-year renewal periods. We understand the scope of services to be performed, and we give you our express commitment to meet or exceed the performance specifications and time requirements stated in the Scope of Services, pages 18 through 20, in your RFP. Our proposal is submitted in good faith without collusion or fraud. 2—Representations 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 2347 SE 17th Street Ocala, Florida 34471 352.732.3872 testgate@purvisgray.com 3—State-Wide CPA Firm Purvis Gray is a 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 of organic growth from within the firm, without merger or acquisition, 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 in 1946. 4—Local Office The City's audit would be conducted primarily out of 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. This ensures that we draw upon the knowledge of our specialists in the governmental field, as well as the full resources of the entire team, Our audit staff consists of a total of 8 partners, 6 directors, 7 managers, and 20 professional staff. Also, as a member of BDO Alliance 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 of Ocoee—RFP #22-003 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 apart 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 will 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 throughoutthe 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. TIRTIIFAMZT f , W 1 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: Enhance our client services and broaden our capabilities overall. Gain greater technical knowledge in specialty areas with the depth of resources available to international firms. 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 !:- UrA l. 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: fil r„ry,t pr ,y STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OFACCOUNTANCY THE AC mJNWh YpARTPtj P3f{tP {tPRTICI 1"WfNStD Ih1UFN iIIF PROVISIONN5 OF CIMPTCR A73, FTORiDA STATUTES PURVIS, GRAY AND COMPANY Pe BDx to tw 'C1fNCSN1IL F = L3T614 LICENSE NUMBER AOOM1478 -I EXPIRATION DATE: DECEMBER M, 2023 ONE O y _� W nM Ncv ihl, dxwn-ni M am/ I,um ❑(r.A� I¢, 4 1rs i, Y� x. It I++vJ.iA}il la s.Y:.'v efAn Ihvl li..^ l'+en!.ee to I,,e Ihft dxumrn+. Audit Team Members Current CPA Licenses ;M dbpr yr STAf[O{'R,NtlDA -'=� UCPARIMMOi[V51fRSSAND PIrofE51f0lELL PtGUTAtWN e9ARno+p4countum ,x a, .t tNlil4}IIl it�r, AilA l+.zc � WESIGATE,TiMOTHY MATIHEW a I � m U<S.n,s G?Nnrr MeL �.5 G•.W r,SttreUry STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY UCENSE NUMBEP-AC39388 "FIRANONDATD DECUAtUR31,N23 111E (LRtIUtO RU[AIC A[C Wl1iA±li IIt RCtlf I5 UCEN$E9 Ui.DC0. tilt fT'ONzlO':S Of O4Wt[R t]J, f lORiOA 5tA1U[[S O I RIn_£ rtC If 1 k,o e,OcSs=a fi.r.+r IUAv1e SVarn S:u STATEOFFLORIDA DEPARTMENTOF eVSMESS ANO FROIESSlOtU1 REGULATION SOAROOFACCO[NTANCY UCOCSE"A0ERACB(UM0 [JIwRATfON UAt[: OCctWtR JL MS] Uf liRiRt[U FV3IC A[CWM0.•R IdP3P16lKI*L'•26 NNER tHE (x.9:6zki5 tY pUPt[R Nl It[EP9ASEAM6 P T•_w va•. 9O � P T k by vNr W_ ..,dbpr STAR OE IYeRSDA "" �IX➢AAItAE1D Of EJSv1E5S 0.HD PRUPE55rolIPL REGVUTroN F9AFD 99 �cigUtfTARCY '. I GANO1;MATTi1EW BERMAN txt� EN w i v I 4 ., dbpr S A I 1 OttpA lbPAk11J1111 bi tNRW i3 NIU 4M1OAtiUeNA1 RIdIIAIIC:N P9Aa9,xASEDRnnNrrr NE>GA':. pLARCC EREDERk3t IxtMt Rti __ ; City of Ocoee—RFP #22-003 Auditing Services 6 blic Entitv 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 Ij QUALIFICATIONS 1—References 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@cityofoviedo.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. 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 E-FIRWS QUALIFICATIONS L11 I Vigo] Mill -All WIN 9 OUR MIT, Mr. Emory Roberts, Jr., Director of Finance (352) 629-8229 110 S.E. Watula Avenue, 3rd Floor eroberts@ocalafl.org Ocala, Florida 34471 Date —September 30, 2000 to Present Engagement Partners— Timothy M. Westgate, CPA, and Mark A. White, 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, three defined benefit pension plans, and a Community Redevelopment Agency. Participates in the GFOA Certificate Program. 2—Training Programs Client accounting staff are invited to attend our continuing education classes; full -day sessions are usually scheduled in January and October of each year at no cost. Our classes are usually held at our Ocala office and/or offered remotely. In addition, through our membership in the BDO alliance, our clients can also access courses provided by BDO at no 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 of auditing local governments. Your audit team members are in full compliance with the continuing educational requirements set forth under U.S. Government Accountability Office (GAO), Government Auditing Standards. Beginning on page 25, your audit team members' resumes provide more specific listings of their continuing education. Our partners, directors, managers, and senior staff members also attend annual conferences sponsored by the FSFOA, RUS, FECA, FGFOA, FMEA/FMPA, and FACC where they attend and teach continuing education classes that deal with new GASB and FASB pronouncements, current issues in Florida law, and other similar topics. City of Ocoee—RFP #22-003 Auditing Services E-FIRIVIPS 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 State -Shared and Local Option Revenues Governmental Compliance Auditing in Florida —Local Laws and Regulations Internal Controls for Managers The State Financial Emergency Law The New Pension Accounting Standards: A Game Changer! Understanding the New COSO Framework Internal Controls and Fraud and GASB Update The New Federal "Omni Circular" Effects on the Auditee and Auditor GASB Update Understanding the Statement of Cash Flows 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 QUALIFICATIONS City of Alachua —(Gainesville)-2009 to Present—(ACFR) City of Atlantic Beach —(Gainesville)-2004 to Present City of Bartow—(Sarasota)-2008 to Present City of Bel leview—(Ocala)-2007 to Present City of Bushnell—(Ocala)-1995 to Present—(ACFR) Town of Bronson —(Gainesville)-2006 to Present City of Cedar Key—(Gainesville)-1987 to Present City of Center Hill—(Ocala)-2021 to Present City of Crestview— (Tal la hassee)-202 1 to Present City of Dade City— (GainesviIle) —2014 to Present City of Deltona—(Ocala)-1995 to Present—(ACFR) City of Eustis— (Ocala)-1998 to Present City of Fort Meade—(Sarasota)-1996 to Present 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) 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)-2014 to Present City of Oviedo— (Ocala)-2019 to Present—(ACFR) City of St. Cloud —(Ocala)-2012 to Present—(ACFR) City of Williston—(Ocala)-2010 to Present City of Winter Springs—(Lakeland/Gainesville)-2021 to Present—(ACFR) Alachua County— (Gain esville/Tallahassee)-2018 to Present—(ACFR) Bradford County—(Gainesville)-1994 to Present Desoto County—(Sarasota)-2001 to Present Gadsden County—(Tallahassee/Gainesville)-2010 to Present Marion County—(Ocala)-2001 to Present—(ACFR) Nassau County— (Gain esville/Tallahassee)-2005 to Present—(ACFR) City of Alachua City of Bartow City of Belleview City of Dade City City of Deltona City of Eustis City of Fort Meade City of Gainesville City of Jacksonville Beach City of Kissimmee City of Live Oak City of Ocala City of Ovideo City of Sarasota City of Williston City of Ocoee—RFP #22-003 Auditing Services 11 ®FIRM"S QUALIFICATION Alachua County District School Board Charlotte County District School Board Citrus County District School Board Clay County School Board Hernando County School Board (ACFR) Lake County District School Board (ACFR) Leon County School Board Levy County District School Board Marion County School Board (ACFR) The Villages Charter School, Inc, City of Alachua City of Atlantic Beach City of Bartow City of Belleview Town of Bronson City of Bushnell City of Cape Coral Desoto County City of Deltona City of Eustis City of Fernandina Beach Florida Gas Utility, Gainesville City of Fort Meade Gainesville Regional Utilities City of Green Cove Springs Hernando County City of Jacksonville Beach City of Lake City City of Lake Wales Lehigh Acres Municipal Services Improvement District City of Live Oak City of Mount Dora Nassau County City of Neptune Beach City of Newberry North Sumter County Utility Dependent District City of Oviedo City of Ocala Peace River Manasota Regional Water Supply Authority City of Sarasota City of St. Cloud Town of Orange Park Utilities Commission New Smyrna Beach Village Center Community Development District & Affiliates, The Villages City of Williston Withlacoochee Regional Water Supply Authority, Dade City City of Ocoee—RFP #22-003 Auditing Services 12 E-FIRIVIPS QUALIFICATIONS City of Alachua City of Bartow City of Bushnell Florida Municipal Power Association City of Fort Meade Gainesville Regional Utilities City of Green Cove Springs City of Jacksonville Beach Kissimmee Utility Authority City of Mount Dora City of Newberry City of Ocala City of St. Cloud City of Williston Utilities Commission New Smyrna Beach Withlacoochee Electric Cooperative, Inc. Sumter Electric Cooperative, Inc. Gulf Coast Electric Cooperative, Inc. Choctawhatchee Electric Cooperative, Inc. Peace River Electric Cooperative, Inc. Alachua County Library District Bartow Municipal Airport Development Authority Dog Island Conservation District East County Water Control District Florida Gas Utility Florida Municipal Power Agency Gainesville -Alachua County Regional Airport Authority Kissimmee Utility Authority Lake Wales Airport Lakewood Ranch Community Development District Lehigh Acres Municipal Services Improvement District North Sumter County Utility Dependent District Northwest Florida Water Management District Peace River Manasota Regional Water Supply Authority The Villages Community Development Districts Utilities Commission, City of New Smyrna Beach Withlacoochee Regional Water Supply Authority City of Ocoee—RFP #22-003 Auditing Services 13 E-FIRMYS 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 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 City of Gainesville Police Officers' and Firefighters' Consolidated Pension Plan City of Gainesville Other Postemployment Benefits (OPEB) Plan City of Jacksonville Beach, Florida General Employees' Retirement System 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 City of Neptune Beach, Florida Police Officers' Pension Plan City of Ocala, Florida Police Officers' Pension Plan City of Ocala, Florida Firefighters' Pension Plan City of Orange Park, Florida Police Officers' Pension Plan City of Orange Park, Florida Firefighters' Pension Plan 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 FI 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 of our single audits have included grants from the following Federal and State Departments, including numerous programs within each. Federal Grant Programs Federal Communications Commission Federal Emergency Management Agency National Endowment for the Arts National Endowment for the Humanities National Science Foundation US Department of Agriculture US Department of Agriculture Food and Nutrition Service US Department of Aviation Administration US Department of Children and Families US Department of Commerce US Department of Commerce NOAA US Department of Defense US Department of Economic Opportunity US Department of Education US Department of Education of Elementary Secondary Education US Department of Election Assistance Commission US Department of Energy US Department of Environmental Protection Agency US Department of Federal Highway Administration US Department of General Services Administration US Department of Health and Human Services US Department of Homeland Security US Department of Housing and Urban Development US Department of Interior US Department of Justice US Department of Labor US Department of Treasury US Department of Transportation State Grant Programs Clean Florida Council Executive Office of the Governor Office of Early Learning State Courts System Florida Department of Agriculture and Consumer Services Florida Department of Children and Families Florida Commission on Tourism Florida Department of Community Affairs Florida Department of Corrections Florida Department of Economic Opportunity Florida Department of Elder Affairs Florida Department of Emergency Management Florida Department of Environmental Protection Florida Department of Fish and Wildlife Commission Florida Department of Health Florida Department of Health and Rehabilitative Services Florida Department of Highway Safety and Motor Vehicles Florida Department of Housing Finance Corporation Florida Department of Juvenile Justice Florida Department of Legal Affairs and Attorney General Florida Department of Library and Information Services Florida Department of Management Services Florida Department of Natural Resources Florida Department of State Florida Department of Transportation Florida Department of Workforce Innovation We are members of the AICPA 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. GASB Experience During the past several years, we have assisted f ly - , governmental entities with implementing new GASB ,.� f,COIAl TING accounting and financial reporting standards that £' i N APZD BOARD have significantly impacted their financial statements. These include, but are not limited to, GASB No.68 on Pension Accounting, GASB No.75 on Other Postemployment Benefits, GASB No. 84 on Fiduciary Activities, and many others. As we look ahead, there are several significant new GASB pronouncements that will impact the City's financial statements, primarily GASB No. 87 on Leases, which will require most long-term leases to be recorded on the City's financial statements as right -to -use assets and a corresponding lease obligations payable. Your audit team is up to date on these and all other GASB pronouncements and stands ready to assist you in implementation. City of Ocoee—RFP #22-003 Auditing Services 15 E—FIRIVIPS QUALIFICATIONS Certificate of Achievement for Excellence in Financial Reporting Several of our partners and managers are members of the FGFOA Technical Certificate Resources and Programs Committees. They serve on the GFOA Special Review °Achievement Committee for the Certificate of Achievement for Excellence in Financial r'" �a n°' FinancialanFinancialRelRe `� Reporting Reporting. As such, they review Annual Comprehensive Financial Statements on behalf of GFOA all through the year, learning new techniques and presentation to help the City maintain this award. Members of the audit team assigned to City's audit are members of FGFOA, attend FGFOA continuing professional education events, and have provided technical expertise and assistance to some of the following local governments and helped these governments receive the Certificate of Achievement for Excellence in Financial Reporting: Marion County School Board City of Nassau Marion Alachua County Cou lty —� City of Gainesville ✓City of _ City of Ocala Eustis Lake County School Board Certificate of Achievement for Excellence in Financial Reporting Clients Hernando County Hernando County School Board City of Bushnell City of Fernandina City of Beach __ Jacksonville .. � Beach City of Green Cove Alachua Springs County City of Newberry City of �— — Deltona City of Belleview City of Oviedo t. City of 6. Mount Dora City ofI City of Sarasota � 1 Kissimmee 4—Commitment to the Water and Sewer Utility and Governmental Sectors City of Saint Cloud Because of our extensive experience with water and wastewater utilities, we are familiar with the financial, regulatory, political, and environmental issues surrounding your industry. As part of our firm's commitment to the utility industry, some of our partners have taught sessions on utility accounting, workorder costing, and continuing property record systems, accounting for other postemployment benefits (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 of Ocoee—RFP #22-003 Auditing Services 16 E-FIRIVIPS QUALIFICATIONS 5—External Qualitv Control Review 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 AI CPA 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. Jart<r;, hSrlF<^s@fa7irt,�(y!'LC REPORT O\ THE FIR.1I'S SYSTEM OF QUALM CO.NTROL To the Partners of °Rwn,is, Gray a d Company, LLP and the Natiouai Peer Rester: Committee We have rectev:ed the s}•;czm of gnaliap centrof far the accounting and auditing practiee of Pubis, Gray and Company, LLP (the firm) to effect for the year ende,'1 \fay 31, 2010. Our peer rerieis eras conducted in accordance ttith the Siandstds for Perforating and Reporting am Peer Reiietrs established by the Peer Retiz+.r Board of the American Instirre of Cerdfied Public .accountants (Standards). A summary of the name, objecsires,. scope, limitations of, and the procedures performed in a System Reeiecr as described in the Standards maybe found at _ _ T t t_-_ _ The iumma,,. also includes =,explanation of liar• engagements identified as ma>. pe.-fonned ar nported ion confomtity ttith applicable professional standards, if any, are ecalnated by a pees retie+.rer to datermme a peer rei iew rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying tcith it to provide the futn iiidi rzssonsbIz assurance of pa-forsuine s�nci reporting. i*s coufotavin' isith applicable prof !siousi staandards in alt tnatztiai respects. The firm is also responsible for eusluatimg actions to promptly remediate engagemients deemed as not performedor reported 4 conkrisity itidi professional standards, neten app:epciate, and for remediating it�a}raesses in its system of quality coetrol. if any - Peer Reiieicer's Responsibility Our rezrnsibilirJ is to e.,ar>_ss an cp uiou on the desip of the system of quality control and the fire's compliance there*.cit'n based on Our. revieir. Required Seierdour and Considerations Engagements selected forrzviz'.i• included eneagemeats performed under Corm[ rip.rA diriry Swrdawi:, mrlud rm compliance sudits trader the Single Audit Act, audivs of employee benefit plans, and examinations of sezcice organivatiom (SOC I and SOC 2 eugagements, As a part of our peerre;iewireconsidered reviews by regulatory, entities ascmarmuricstedbythe fimr.ifspplicable, in de _rmitune the mwe and extent of our procedures. Opinion In our opinion, the system of quality control for the accotmting and auditing practice of Purvis, Gray and Comp my, LLp in effect fez the year ended \fay 31, 2019, has been suitably designed and compiled tii,h to provide the ft-nt ritli reasonable assurance of perfarming and reporting in conformity isidi applicable professional standards in all wterial respects. Firs can receive a rating ofFass, Fa : irirh d(fiaVrq (w) or fail. Pubis, Gray and Compacy, LLP has recer.•ed a peer re+.ieir rating ofpar.. Louis:>tle,. F.enmcL}' \ore, be: 22..2019 CVti3et PJ;»d4.;-. j9tonts ana :^ai_r�s €.:_act 7' Fo.'r11 EUa�t Spa . 35) ^_o:i Al., EL_ .. _ 75„6 asrv:s erc a.cr^t City of Ocoee—RFP #22-003 Auditing Services 17 IRM'S QUALIFICATI 6—Advisory Services 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: GASB Statement Implementations Internal Control Opinions Procedures Documentation Performance Audits and Cost Reduction Studies Feasibility/Efficiency Studies Budget Review and Budget Preparation Expert Testimony Personal Financial/Retirement Planning Other Financial Services Tax Representation Fraud/Defalcation Engagements Business Ownership Succession Business Valuations Mergers and Acquisitions Business Formations Business Liquidations IT Security Controls Assessment Privacy Controls Assessment Information Security Policies and Procedures IT Risk Assessments BDO Alliance USA Services Purvis Gray is an Independent Member of the BDO Alliance USA. We have ANIN>€VINDEN1 HUAMROF access to BDO's breadth and depth of resources, enabling us to provide virtually any tax or assurance service needed by our clients, anywhere in the country. JBDO We are able to provide our clients with access to technical and industry -specific resources of one of the largest accounting firms in the world, combined with ALLIANCE USA our hands-on, local service and knowledge. In addition, the BDO Alliance 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 to offer greater insight and more effective solutions to the City. As a member of BDO Alliance USA, we take a comprehensive approach to assessing and serving your needs. Through the core accounting and financial services we provide, we are uniquely positioned to identify additional opportunities to improve the overall operational effectiveness of the City. City of Ocoee—RFP #22-003 Auditing Services 18 E—FIRM"S QUALIFICATIONSURVIiS GHA Other Range of Services The firm offers all services traditionally associated with CPA firms, which can generally be summarized as Audit, Tax, and Information Technology services. The Audit Department is the largest department, comprising approximately sixty percent of gross revenues. The Audit Department has a concentration of work in the local governmental industry. Our Tax Department provides tax research support to our Audit Department. Also, as a member of BDO Alliance 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. Audit Department The mission of the Audit Department is to achieve technical excellence, which can be used to provide the highest level of quality service to our clients. This higher level of experienced service sets us apart from other firms. Our audit staff consists of.• All of the partners and managers are CPAs, as are many of the other professional staff. If not CPAs, the professional staff are "exam -eligible" or working toward it. Your "engagement team" will be led by a partner and a senior manager, with these individuals on -site for a significant portion of fieldwork. For more information on the specific individuals committed to your engagement, please refer to the staffing diagram found on page 23. Our audit staff has extensive experience working in a computerized environment and utilizes laptop computers inthefield with Microsoft Windows, Word, and Excel. We employ a paperless audit approach. We utilize the "paperless" audit documentation system designed by CaseWare International, Inc., the premier industry technology, with an integrated wired or wireless connection in the field. We will be utilizing a combination of Citrix ShareFile and Suralink for the secure transmission and sharing of records and audit support, allowing for a smooth process of providing and tracking requested information. Suralink will also allow City staff to track the status of the engagement overall from a web based application with a desktop dashboard in real time. All members of the audit team will be available to your management team whenever you need us. If our physical presence is not needed, our business e-mail addresses and cell phone numbers will be made available for your convenience, and we pride ourselves on responding timely to all client inquiries. We will be available for routine questions and assistance year-round without additional billings. 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 E-FIR.M."S A ® Assisting exempt organization clients and others with the changes of the revised Internal Revenue Service Form 990, including additional reporting requirements and functional changes made since the implementation of this revised return. Providing consulting services and representation of clients during examinations by the Internal Revenue Service and various state and local taxing authorities and agencies. Information Technology Department The IT Auditor/Consultant assigned to the City's 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, CGMA, CRISC, and CPA designations and can be summarized as follows: Information Technology Assessments Information Security Consulting IT General Controls and CAATs - Financial Audit City of Ocoee—RFP #22-003 Auditing Services 20 E—FIRMPS QUALIFICATIONS Purvis Gray's IT Audit professionals conduct the assessment of IT controls. As part of the rA[CPA financial audit process, auditing standards require the auditor to gain an understanding of the IT environment, including the Information Technology General Controls, which includes determining suitability of design and whether the controls are implemented. 0 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: Information Technology Assessments Information Technology Assessment engagements offered by Purvis Gray include the following: • - AICPA Cybersecurity Engagements AICPA Cybersecurity Engagements Cybersecurity threats are on the rise, challenging organizations of all sizes — ANwhether public or private. Board members, commissioners, managers, 'IC'r AICPA investors, 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 E-FIRIVIPS QUALIFICATIONS To meet that need, the AICPA has introduced SOC for Cybersecurity, a solution that builds upon the profession's experience in auditing system and organization controls. It enables CPAs to examine and report on an organization's cybersecurity risk management program. Purvis Gray can use the SOC for Cybersecurity criteria and guidance to provide advisory engagements to help our clients strengthen their cybersecurity risk management programs. Or, as an organization reaches a state of readiness, Purvis Gray as an independent CPA firm can offer a cybersecurity risk management examination engagement and provide an opinion on the entity's description of its efforts and the effectiveness of its controls. SSAE-18 System and Organization Controls (SOC)1, SOC 2, SOC 3 Examination and Reporting Through our extensive expertise in generally accepted auditing standards, both non-profit and for -profit accounting processes, information technology general controls, and the AICPA SSAE-18 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 Purvis Gray's staff has extensive experience with the Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy (AICPA, Trust Services Criteria) and numerous types of third -party service offerings, we can provide service organization user entities with a quality and professional SSAE-18 SOC 2 or SOC 3 Type 2 report. Purvis Gray can also assist organizations with getting ready fortheirfirst SOC Type 2 examination 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 (AICPA — Reference #1783188). Our firm continues to be in good standing with the AICPA and Florida Institute of Certified Public Accountants (FICPA — Member #02004618). Several of the partners and staff of Purvis Gray are members of the following organizations: AICPA Government Audit Quality Center (GAQC) GFOA Florida Electric Cooperatives Association (FECA) American Public Power Association (APPA) State of Florida League of Cities Big Bend Chapter FGFOA Florida Municipal Electric Association (FMEA) FGFOA FICPA Employee Benefit Plan Audit Quality Center North Florida Chapter FGFOA Southwest Chapter FGFOA Association of Government Accountants (AGA) Nature Coast Chapter FGFOA Florida Rural Water Association City of Ocoee—RFP #22-003 Auditing Services 22 IF 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. City of Ocoee—RFP #22-003 Auditing Services 23 F-PERSONNEL QUALIFICATIONS Audit Team Roles Mr. Westgate will have overall responsibility for excellent client service; he will work closely with the City's management, audit senior Partner in 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. Technical Consultant Ms. Painter will assist Mr. Westgate, providing consultation and review of technical accounting and auditing issues, and a final "cold" review of Partner the audited financial statements and reports. Mr. Sandstrum will perform the internal control review of the City's Informationcomputerized information systems and assist with custom report writing and PC download functions as required. He will assist with data analytics Technology Director and provide assistance and recommendations to the City on computer - related areas, as needed. Mr. Ganoe will be responsible for planning and supervision of the Audit Senior Manager audits. He will perform the review of workpapers and report 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 audit senior manager with planning and supervision. He will keep the partner, senior manager, and City staff fully informed on the job status. Continuing Quality of Staff Purvis Gray'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 do this through hiring the best people, providing more than the minimum required continuing education, and mentoring. If it did become necessary to change any team members on your audit, the City has the right to approve or reject replacements. Resumes — Qualifications of Firm Personnel Beginning on the next page, the partner in charge, consultant, director, senior manager, and supervisor's resumes provide more specific information for each individual, especially their participation in local government audits, professional and community memberships, leadership roles, and continuing education. City of Ocoee—RFP #22-003 Auditing Services 24 SPEAKER/INSTRUCTOR Numerous In -House CPE Classes Governmental Audit Update for Financial Managers, FGFOA Fall Institute/FACC Conference Grant Budgeting, Marion County Grant Writers' Network Fraud and Internal Control in a School District, FSFOA Accounting and Auditing Update, FSFOA GASB Update, FGFOA and FASBO ASC 606: Revenue Recognition EXPERIENCE SERVING CLIENTS Governmental Experience Municipalities City of Deltona, Florida* City of Leesburg, Florida* City of Mt. Dora, Florida* City of Ocala, Florida* City of St. Cloud, Florida* Counties Citrus County Hospital Board Desoto County, Florida * Marion County EMS Alliance Marion County, Florida* Marion County Hospital District Marion County Law Library* School Board Experience Alachua County District School Board and Internal Accounts* Charlotte County District School Board* Lake County District School Board and Internal Accounts* Leon County School Board and Internal Accounts* Marion County District School Board and Internal Accounts* Hernando County District School Board* Clay County District School Board and Internal Accounts* City of Ocoee—RFP #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 Annunciation Catholic School Arnette House, Inc. * Catholic Foundation for the Diocese of St. Augustine Citrus Memorial Health System Cornerstone School, Inc. Corpus Christi Parish Diocese of St. Augustine Education Foundation of Marion County, Inc. Epiphany Parish Grace School of Ocala, Florida, Inc. Holy Faith Parish Holy Family Parish Holy Spirit Parish & School Hospice of Marion County, Inc. Immaculate Conception Parish Kids Central, Inc. * LifeStream Behavioral Center, Inc. Marion County Hospital District Morning Star School Munroe Regional Health System, Inc. Our Lady Le Leche Mission and Shrine Our Lady of Consolation Our Lady of Good Counsel Our Lady Star of the Sea Parish and School Palmer Academy & Preschool Partnership for Strong Families, Inc.* Queen of Peace Parish and School San Juan de la Cruz Mission San Sebastian Parish St. Augustine Parish St. Edward Parish St. Elizabeth Parish & School St. Francis High School St. Joseph Academy St, Joseph Parish and School St. John Parish St. Luke Parish St. Madeline Parish St. Mary's Parish St. Monica Parish St. Patrick's Parish St. Paul's Parish and School The Centers, Inc. * The Foundation for The Centers, Inc. The Refuge, Inc. St. Peter's Mission St. Philip Ned Mission St. William Parish Utility Experience City of Deltona, Florida (W, S) City of Leesburg, Florida (E, W, S, G) City of Mt. Dora, Florida (E, W, S) City of Ocala, Florida (E, W, S) City of St. Cloud, Florida (E, W, S) DeSoto County, Florida (W, S) Gainesville Regional Utilities (E, W, S, G) Marion County, Florida (W, S) Sumter Electric Cooperative (E) Suwannee Valley Electric Cooperative (E) Talquin Electric Cooperative, Inc. (E) Employee Benefit Plans Experience Advocacy Resource Center Marion, Inc. Retirement 401(k) Plan Citrus Memorial Health System 403(b) Plan Citrus Memorial Health System Pension Plan and Trust City of Deltona, Florida Firefighters' Pension Plan City of Mt. Dora, Florida Firefighters' Retirement Plan City of Mt. Dora, Florida General Employees' Retirement Plan City of Mt. Dora, Florida Police Officers' Retirement Plan City of Ocala, Florida Firefighters' Pension Plan City of Ocala, Florida General Employees' Pension Plan City of Ocala, Florida Police Officers' Pension Plan City of St. Cloud, Florida General Employees' Retirement Plan City of St. Cloud, Florida Police Officers' & Firefighters' Retirement Clay Electric Cooperative Retiree Welfare Benefit Plan Consolidated Water, Inc. 401(k) Florida Pest Control and Chemical Company Defined Benefit Plan Kids Central 401(k) Plan LifeStream Behavioral Center 401(k) Munroe Regional Medical Center 401(k) Plan Munroe Regional Medical Center Pension Plan Partnership for Strong Families Benefit Plan 401(k) Radiology Associates of Ocala 401(k) Plan The Centers 401(k) Plan Health Care Experience Citrus County Hospital Board Citrus Memorial Health System Hospice of Marion County, Inc. Kids Central, Inc. LifeStream Behavioral Center, Inc. Marion County EMS Alliance Marion County Hospital District Munroe Regional Health System, Inc. Partnership for Strong Families, Inc. The Centers, Inc. *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 Me 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 —Cyber Attack Simulation FSFOA 2021 Fall Conference — Leadership/Attitude Healthy Living Updates BDO USA COVID Relief Fund Coronavirus Relief Fund Purvis Gray Fox It Training 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 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 BOO 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 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 CoastChapter— Ethical Leadership you Can't Do Without it 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 84Implementation City of Ocoee—RFP #22-003 Auditing Services 27 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 Fraud in the Not -For -Profit Environment Florida Local Government Investment Trust Group Nature Coast Chapter of the FGFOA AUTHOR The Audit Process, Talking Stick EXPERIENCE SERVING CLIENTS Governmental Experience Municipalities City of Belleview, Florida* City of Bushnell, Florida* City of Center Hill, Florida Citrus County, Florida* Citrus County Housing Authority* City of Dade City, Florida* City of Deltona, Florida* City of Dunnellon, Florida* City of Fort Myers, Florida* City of Jacksonville Beach, Florida* City of Leesburg, Florida* City of Mount Dora, Florida* City of Ocala, Florida* City of Oviedo, Florida City of Palmetto, Florida City of St. Cloud, Florida* City of Williston, Florida* Counties Alachua County, Florida* Bradford County, Florida* Gadsden County, Florida* Hardee County, Florida* Hernando County, Florida* Liberty County, Florida* Marion County, Florida Wakulla County, Florida* School Board Experience Academy for Environmental Science Charter School Citrus County School Board — Internal Accounts Hernando County School Board* The Villages Charter School, Inc. Other Governmental Entities Florida Municipal Power Agency Lakewood Ranch Community Districts North Sumter County Utility Dependent District Villages Center Community Development Districts Financial Institution Experience Citizens First Trust Company, LLC Citizens National Bank of Leesburg Liberty National Bank Newberry Bank Villages Bancorporation, Inc. City of Ocoee—RFP #22-003 Auditing Services 28 Helen Ye Painter, CPA Partner Member of Quality Control Team Member of Concurring Review Team EXPERIENCE SERVING CLIENTS Non -Profit Experience Advocacy Research Center -Marion, Inc.* Alachua Habitat for Humanity, Inc. Arnette House, Inc. Buffalo Scholarship Foundation, Inc. Central Florida Community College Foundation, Inc.* Central Florida Electric Cooperative, Inc. Central Florida Health Care, Inc. Childhood Development Services, Inc.* Coalition for Youth, Inc. Counseling and Resource Center for Women and Families, Inc. Early Learning Coalition of Nature Coast Early Learning Coalition of Marion County First Step of Sarasota, Inc.* Florida Agriculture Center and Horse Park Authority Florida Autism Charter School of Excellence, Inc. Florida Electric Cooperatives Association, Inc. Florida Low Income Housing Associates, Inc.* Florida Rural Electric Credit Union Florida Sheriffs Youth Ranches, Inc. Florida Thoroughbred Breeders' and Owners' Association Florida Thoroughbred Breeder and Stallion Awards Program Florida Equine Publications, Inc. Gainesville Golf and Country Club Heartland Rural Health Network, Inc. Hernando County Education Foundation Intercountry Adoption Accrued. And Maintenance Entity, Inc. Meadowbrook Academy SMS For Children, Inc. St. Paul's Lutheran School The Centers, Inc. Non -Profit Experience Partnership for Strong Families, Inc. Peaceful Paths, Inc. Santa Fe Community College Endowment Corp., Inc. Silver River Mentoring & Instruction, Inc. Southern Legal Counsel, Inc. Sumter Electric Cooperative, Inc. Suwannee Valley Electric Cooperative, Inc. United Gainesville Community Development Corporation, Inc. United Way of Alachua County, Inc. United Way of Marion County, Inc. University of Central Florida Research Foundation University of Florida Division of Housing University of Florida Research Foundation, Inc. University of Florida Tissue Bank, Inc. University Villages Apartments (HUD)* Villages Foundation, Inc. For -Profit Experience Advocacy Resource Center Marion, Inc. Retirement Plan Florida Sheriffs Youth Ranches, Inc. Pension Plan and Trust Golden Hills Golf and Turf Club, Inc. Partnership for Strong Families, Inc. 401(k) Profit Sharing Plan Stonecrest Property Owners Association The Holding Company of the Villages Employee Savings Plan The Villages Charter School, Inc. Employee Savings Plan WRYP, ALF, Inc. (HUD) *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 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: FCPA AICPA Peer Review Update Course Purvis Gray Winter CPE Series Purvis Gray Fox It Training BDO USA ERISA Update BDO USA General Day 1 Intro to DEI as a Bus Enabler— HRC1555109 BDO USA Yellow Book Update and Practice Issues EDO 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 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 EDO 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 Variable Interest Entities & Consolidation Matters IPA Panel General Session Practice Issues Under ASC 606 Revenue Contracts with Customers 2018 Yellow Book What you Need to Know Non -Profit Accounting Update AICPA Peer Review Must Select Industry Update — Government Auditing Standards Excel Tips and Tricks CaseWare Mapping and Connector for Financial Statements Government Accounting for Debt Transactions CaseWare Fundamentals Employee Benefit Plan and Audit Update Managing the Audit Process CARES Act Essentials AICPA Peer Review Must Select Industry Update Employee Benefit Plans Nonprofit External Financial Statement Walkthrough AICPA Peer Review Program Advanced Course FGFOA Nature Coast Chapter—GASB 87 Leases FGFOA Nature Coast Chapter —Finance from an IT Perspective FGFOA Nature Coast Chapter— Investment Strategies for a Flat Yield Curve FGFOA Nature Coast Chapter— Economic Updates PGC Winter Session— Ethics Protecting the Integrity of Florida (4980) PGC Winter Session —Accounting & Auditing Update EBP Training Summer 2019 Retirement Benefits GASB & Reporting PGC Summer CPE —Introducing Smart Practice Aids PGC Summer CPE —The New CaseWare File Structure PGC Summer CPE — Documenting Internal Controls PGC Summer CPE—QC Update PGC Summer CPE — Risk Assessment Overview PGC Fall CPE—Government Accounting and Not -for -Profit Update PGC Fall CPE— Let's Look at Leases GASB PGC Fall CPE — Economic Update PGC Fall CPE —State Legislative Update City of Ocoee—RFP #22-003 Auditing Services 30 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 as a senior audit manager, tax manager, programmer, systems analyst, 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 well as GAAS financial audit risk assessments. TECHNICAL EXPERTISE SOC 2 Type 1 and Type 2 SOC 1 Type 1 and Type 2 SOC Readiness Engagements Client Development IT Security Controls Auditing IT SOX Auditing Industry Experience: Healthcare Local Governments Banking Claims Processing Manufacturing Distribution Cloud Providers Data Centers Non -Profit Information Security Consulting Privacy Risk Assessments Agreed Upon Procedures FISMA N IST Financial and IT Controls H I PAA G LBA CO B IT Business Processes Analysis Data Mining & Reporting EDI/XML Cloud Integration Security Management & Compliance IDEA Audit and Data Analytics Software AS/400 Linux Mainframe Windows SQL CaseWare Audit Software Citrix City of Ocoee—RFP #22-003 Auditing Services 31 Michael ■ 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: 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 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 BDO USA Adding Value to the Board Hot Topics in Governance BDO USA Single Audit Surprises and Other Matters BDO USA ASC 740 Accounting for Current Events and Other Practice Matters BDO USA Closing Keynote AICPA Town Hall Series FGFOA GASB Update 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 Governments FGFOA Debt Financing Options Used for Public Infrastructure 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 PGC ASC 606 Training ISACA Virtual Summit Future of Data Protection, Privacy and IT Risk Management Risky Business Conduction Remote Audits in Uncertain Times Who's in Your Cloud? How Privileged Access Controls are Leaving you Exposed Stopping Ransomware and Advanced Malware Threats the Current Scope of These Threats COVID-19 CFO Professional Judgment in Volatile and Uncertain Times IA Webinar Series Course 2 Evaluating Compliance and Anti -Fraud Programs The Human Factor Malicious Insiders vs. Negligent End Users Government Accounting for Debt Transactions CaseWare Fundamentals Employee Benefit Plan Audit Update Privacy Management FrameworkA Tool for Developing your Privacy Program CARES Act Essentials Risk Assessment and Internal Controls PGC— Ethics Protecting the Integrity of Florida PGC Accounting & Auditing Updates The CISO of the Future Understanding Robotic Process Automation Module 3 Data Driven Decision Making PGC Summer CPE PGC Fall CPE City of Ocoee—RFP #22-003 Auditing Services 32 EXPERIENCE SERVING CLIENTS Governmental Experience Municipalities City of Belleview, Florida City of Bushnell, Florida* City of Deltona, Florida City of Eustis, Florida City of Green Cove, Florida* City of Kissimmee, Florida* City of Ocala, Florida* City of Oviedo, Florida* City of St. Cloud, Florida* City of Williston, Florida* Counties Marion County, Florida* Nassau County, Florida* School Board Experience 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. The Centers, Inc,* *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. Gan®e, CPA Audit Senior Manager EXPERIENCE SERVING CLIENTS Utility Experience City of Belleview, Florida (W, S) City of Eustis, Florida (W, S) City of Ocala, Florida (E, W, S) City of Oviedo, Florida (W, S) City of St. Cloud, Florida (W, S) Florida Municipal Power Agency (E) Gainesville Regional Utilities (E) Kissimmee Utility Authority (E) Marion County, Florida (W, S) Sumter Electric Cooperative (E) 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 Employee Benefit Plan Experience Childhood Development Services, Inc, 403(b) Clay Electric Cooperative Marion Senior Services, Inc. Munroe Regional Medical Center 401(k) Munroe Regional Medical Center Pension Plan Partnership for Strong Families, Inc. Telecom Service Bureau The Centers, Inc. 401(k) The Holding Company of the Villages, Inc. Villages Charter Schools 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: Purvis Gray Winter Tax CPE Series FSFOA 2021 Fall Conference— Legislative Update FSFOA 2021 Fall Conference —CyberAttach 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 FSFOA 2021 Fall Conference — New Ways of Doing Old Things —Cashless Payments FGFOA Accounting for Leases GASB 87 MY CPE Revenue Recognition for NFP's My CPE Cover YourAsses Fraud & Internal Controls My CPE New Audit Report Standards FGFOA GASB Hot Topics FGFOA GASB Update FGFOA Introduction to Governmental Accounting FGFOA Auditor General and Department of Financial Services Update FGFOA You've Issued Dept Now What? Post Issuance Disclosure FGFOA Common Audit Findings FGFOA Providing Government Services in a Remote World FGFOA Creating Efficiencies for Internal Audits FGFOA Legislative Update FGFOA Lies, Lies & Economic Forecasts FGFOA Comprehensive Annual Financial Report Tips and Tricks to Ensure Timely & Accurate Reporting FGFOA Debt Financing Options Used for Public Infrastructure FGFOA Financial Reporting Complexities in Local Governments FGFOA Disaster Recovery Accounting & Single Audit Aspects FGFOA Florida Open Financial Statement System Getting Ready for 2022 BDO USA NFP 2021 Audit Quality Update BDO USA NFP 2021 GASB Update BDO USA NFP 2021 GASB Leases Implementation BDO USA NFP 2021 Risk Assessment Methodology for Governments BDO USA NFP 2021 Common Reporting Deficiencies in Governments Purvis Gray Audit StaffTraining Surgent McCoy CPE Florida Ethics for CPAs (ETFL) PGC ASC 606 Training Paycheck Protection Program Loans and the CARES Act COVID-19 How to Help your Clients Through This Crisis Virus? What Virus? Financial Reporting Implications ofthe COVID-19 Pandemic Cloud Fund Accounting for Non -Profit Organizations Blackbaud Demo COVID-19 Everything you Need to Know About FEMA Grants and Preventing Inspector General Findings Financial Fraud and Operations Risks BDO Alliance USA Health Act COVID-19 The Nuts and Bolts Around the Funding and Compliance Practice Issues ASC 606 Revenue Contracts with Customers 2018 Yellow Book What you Need to Know EBP Audit and Accounting Update —Preparing for 2020 EBP Busy Season Non -Profit Accounting Update Government Accounting for Debt Transactions Employee Benefit Plan Audit Update Managing the Audit Process and Instructor Credit Risk Assessment and Internal Control FGFOA Nature Coast Chapter —GASAB 87 Leases FGFOA Nature Coast Chapter— Finance from an IT Perspective FGFOA Nature Coast Chapter — Investment Strategies for a Flat Yield Curve FGFOA Nature Coast Chapter —Economics Updates FGFOA Nature Coast Chapter —Government Accounting Updates FGFOA Nature Coast Chapter — Fiduciary Activities FGFOA Nature Coast Chapter— Ethical Leadership You Can't Do Without it FGFOA Annual Conference — GASB Update FGFOA Annual Conference — GASB Hot Topics FGFOA Annual Conference—GASB 87 Deep Dive FGFOA Annual Conference —State Compliance for Local Governments City of Ocoee—RFP #22-003 Auditing Services 35 ExPERIENCE SERVING CLIENTS Governmental Experience Municipalities City of Alachua, Florida City of Atlantic Beach, Florida City of Gainesville, Florida* City of Fernandina Beach, Florida* City of Fort Meade, Florida* City of Frostproof, Florida City of Mount Dora, Florida Town of Orange Park, Florida City of Sarasota, Florida* City of Williston, Florida Counties Alachua County, Florida, Board of County Commissioners* Alachua County, Florida, Constitutional Officers Bradford County, Florida, Supervisor of Elections Bradford County, Florida, Board of County Commissioners* 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 Utilities Commission of New Smyrna Beach (E, W, S) Withlacoochee River Electric Cooperative (E) City of Fort Meade, Florida (E, W, S) City of Mount Dora, Florida (E, W, S) City of Williston, Florida (E, W, S) Other Experience North Florida GI Center, L,P. Santa Fe College Foundation Inc. D.E. Scorpio Corp. Non -Profit Experience Coastal Behavioral Healthcare, Inc.* Diocese of St. Augustine First Step of Sarasota, Inc.* Florida Farm Bureau Federation Florida Rural Legal Services, Inc.* Meridian Behavioral Healthcare, Inc.* Morning Star School The National Center for Construction Education and Research, LTD. Three Rivers Legal Services, Inc. St. Francis Catholic Academy *OMB Circular A-133 or Uniform Guidance Single Audits and/or Florida Single Audits City of Ocoee—RFP #22-003 Auditing Services 36 Pearce 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 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 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 Surgent McCoy CPE Florida Ethics for CPAs (ETFL) CiviTek AUP Training Webinar Excel Tips and Tricks CaseWare Mapping and Connector for Financial Statements Government Accounting Standards for Debt Transactions CaseWare Fundamentals Employee Benefit Plan Audit Update Managing the Audit Process CARES Act Essentials Risk Assessment and Internal Controls PGC Accounting and Auditing Update Government Audit Standards What you Need to Know to be Compliant Major Program Determination and an Overview of the OMB Compliance Supplement What is a Single Audit A Basic Background and Overview 403(b) Plans Their Background and Overview Audit Documentation and Consultations Auditing Accounting Estimates Audit Data A Analytics a Primer Attending Physical Inventory Counts Integrated Audits and Overview 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 III Audit and Accounting Update EBP Update Part IV Financial Statements and Concluding the Audit Auditing Cash Auditing Journal Entries Auditing Prepaid Auditing Property, Plant and Equipment Fixed Assets Control Basics Basic Audit Techniques ITGC Assessments/Working with IS Assurance Engagement Partner Supervision and Review Engagement Quality Control Reviews Employee Stock Ownership Plans Financial Disclosures Non -Profit and Education Industry Financial Statement Areas and Assertions Financial Statement Preparation and Review Identify and Assess Risk Part I Information Produced by the Entity an Overview IFRS Update Part I Financial Instruments Fundamentals of Corporate Taxes UBI and the 990 T A Primer Tax Reform and Your Boards' Role Plan Corrections Under EPCRS SALTL Calculations Principles and Methods New Views on Non -Profits Compensation and Benefits PGC Summer CPE City of Ocoee—RFP #22-003 Auditing Services 37 �,�x-�, ,. G-AUDITAPPROACH 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 Proiected 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 : � `,Reuieuv,Reports,`� Acre tance assessm pent, PresentatiQn.w and Planning Execution 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 The purpose of these meetings are as follows: Confirm roles and expectations. Discuss specific accounting, financial reporting, and current year developments. Develop specific performance measures to ensure mutual understanding of the audit process. Develop timelines to confirm shared performance expectations for on -time deliverables, 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 in a manner least intrusive to your operations. One of our firm's goals is to perform as much audit work as possible during interim fieldwork. This minimizes 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 complex accounting and auditing issues. Our preliminary plan has been prepared as follows: •Internal Control Documentation and Testing, Risk Assessment, Transaction Testing ar-End dating rol, .esting • Exit Conferences, Presentations, Deadlines A letter communicating the details of the audit plan for interim and year-end procedures will be provided to those charged with governance. Entrance conferences with the City's Manager/Finance Director and other key personnel, regarding the City's operations, audit assistance, and other pertinent items will be held in accordance with revised Scope of Services throughout the term of the audit. Immediately following the initial conference, the following elements of the work plan will be executed. 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 assessment procedures. Review the City's federal awards and state financial assistance. Identify major programs or projects and related compliance requirements, plan approach for internal controls, and compliance tests required by the Federal and State Single Audit Acts. 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 Department personnel. Establish or revise estimated time requirements by entity and functional area following interim work performed. Prepare preliminary audit programs based upon risk assessment procedures performed. Perform preliminary procedures (such as permanent file construction, review of prior year workpapers, verification of beginning balances, coordination of schedule preparation, confirmations, etc.). City of Ocoee—RFP #22-003 Auditing Services 39 G-AUDITAPPROACH Perform interim fieldwork at a time agreed -upon with the City's staff. Perform preliminary analytical procedures to identify areas of concern and resolve at earliest possible date. Initiate Single Audit procedures - internal control and compliance tests. Hold meetings, as applicable, to assess and discuss the impact of significant regulatory and accounting standard changes. Assist with year-end cutoff procedures (such as finalize confirmations, determine status of in -process construction) and observe taking of annual inventory. Hold pre -audit meeting with the City's management and other key personnel. Perform final year-end audit fieldwork, including sampling, vouching, internal control tests not completed during interim, compliance tests, and substantive tests, including Single Audits. Complete all audit fieldwork according to timetable of each year. Perform Purvis Gray's independent (in-house) reviews and post -fieldwork analytical review. Prepare the City's draft of financial statements, notes, and draft auditor's reports, and related letters. Hold preliminary exit conferences with the City's management and other key personnel and deliver preliminary draft auditor's reports and comments. Deliver final copies of independent auditor's reports on internal control and compliance after final exit conference. Present the final annual comprehensive financial report to the City Commission each year. Interim and final fieldwork will be further segmented along fund lines and by cross fund areas that are common to all funds. Cross fund areas will include: cash and investments, accounts payable, payroll/benefits, budgets, capital assets, debt, Single Audit (if applicable), 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, Purvis Gray will prepare the client request list using Suralink. 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. With Suralink's dynamic request list all audit requests and documents provided by the City are in one place, updated in real time, and accessible by everyone working on the engagement, including the City'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 identified, discussed, and resolved as early as possible. All members of the audit team and the firm are available to the City's management at all times throughout the process. Our audit approach utilizes substantive tests, compliance tests, tests of controls, and analytical procedures. City of Ocoee—RFP #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: July August September October-: November '.December January February March April May June Interim Work and Planning 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: Hours By Segment Interim Fieldwork Audit Planning and Administration (Incl. Staff Supervision and Review) Internal Controls (Key Control Identification and Walkthroughs) Information Technology General Controls Review Total Interim Fieldwork Final Fieldwork Audit Planning and Administration (Incl. Staff Supervision and Review) Cash and Investments Governmental Revenues and Accounts Receivables Utility Revenues and Accounts Receivables Inventory Capital Assets Accounts Payable and Expenditures/Expenses Debt (Incl. Compliance) Equity/Fund Balance Payroll Pensions/O PEB Single Audit Community Redevelopment Agency Total Final Fieldwork Wrap -Up and Delivery Audit Completion Procedures and Reporting Assistance and Review of the Annual Comprehensive Financial Report Total Wrap -Up and Delivery Total Estimated Audit Hours Supervisor/ Partner Managers Senior Staff Total 10 15 10 - 35 - - 10 40 50 - 25 - - 25 10 40 20 40 110 20 20 10 - 50 - - 5 15 20 5 15 - 20 10 15 - 25 5 5 20 20 - 20 20 15 - - 15 5 5 - - 20 20 - 15 15 - 30 5 5 15 10 35 5 5 10 20 40 30 75 90 110 305 15 15 10 40 5 10 5 20 20 25 15 - 60 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 I 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 Payroll and Fringe Benefits Debt and Debt Service Expenditures Inventories Operating Expenses/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: 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 Other Areas with Significant Risks or Fraud Risks: Unusual Transactions Significant Estimates Subsequent Events Information Technology Risks For significant classes of transactions and cycles, we will gain an understanding of the processes and controls over initiating, authorizing, recording, processing, reporting, and reconciling. We will: Request, obtain, and review available City policies and procedures, flowcharts, and other documentation. Review City -provided documentation against practice aids and best practices. 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. 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: Identify the key manual and automated controls. Confirm with management that the key controls have been properly identified. Evaluate whether the key controls are properly designed and implemented by performing audit procedures, including observation, inspection, performance, and confirmation to obtain audit evidence that the controls are properly designed and implemented. Identify any weaknesses in the design or implementation. Discuss any weaknesses in internal control with management to confirm our understanding or to receive additional information or identify compensating controls, if any. 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 significant risks and fraud 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 of IT General Controls that typically are evaluated as part of the financial audit process: Entity Level Controls IT Governance, , Computer Operations - System Third Party IT Providers Management Risk Management, and Information Updates, Incident Reporting, and and Assessment Security Training Information Security Monitoring Information Security - Network, Application and Data Access, Infrastructure and Application Segregation of Duties, Network Perimeter Controls Change Management Backup and Recovery - Disaster Recovery, Business Continuity Planning, Environmental Controls City of Ocoee—RFP #22-003 Auditing Services 43 G-AUDITAPPROACH 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 ITAuditors 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. Snftware 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: r li n k <2 i_ �, CASEWARE Paperless Audit Engagement Software System - CaseWore Working Papers and SmartSync IDEAnelyeie Software Computer -Assisted Audit Techniques (CAAT) Software - CaseWare's IDEA with SmartAnalyzer and Excel 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. 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. 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. 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 PROPOSALPRICE 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 1401 LTJ I •- • _� 2022 $ 2,500.00 2023 $ 2,500 00 F� 2 -063 Auditing Services 46 2,500.00 7,500.00 1" .4:1 CATMR101 U N10,01 I MAIM A kI [evdwo] Z' .1 MIMI 126 w-now 2022 $— 5,000.00 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®. Date Purvis, Gray and Company, LLP Company Name AD0041478 FL License Number Timothy M. Westgate, CPA, Partner Authorized Officer (print) ---- Authorized Signature u i ing ervices 47 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. Timothy M. Westgate, CPA Partner 48 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) --7 &22- Date - u i ing ervices A 49 RFP #22-003 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 COMPANY NAME AUTHORIZED SIGNATURE (manual) Timothy M. Westgate, CPA, Partner NAME/TITLE (PLEASE PRINT) 2347 SE 17th Street STREET ADDRESS Ocala, Florida 34471 CITY STATE ZIP FEDERAL ID # Individual 59-0548468 Corporation Sworn to and subscribed before me this Personally Known or Produced Identification (Type of Identification) 352.732.3872 TELEPHONE (INCLUDE AREA CODE) 352.732,0542 FAX (INCLUDE AREA CODE) twestgate@purvisgray.com E-MAIL ADDRESS IF REMITTANCE ADDRESS IS DIFFERENT FROM PURCHASE ORDER ADDRESS, PLEASE INDICATE BELOW: Partnership Other (Specify) LLP day of March 20 22 JESSICA KELSEY Notary Public - State of Florida Commission x GG 326138 or ` My Comm. Expires Apr 21, 2023 Bonded through National Notary Assn, u I rng ervlces Notary Public - State of FLORIDA County o --A ARiON t—---'�i'gnature of Notary Public Printed, typed or stan7li d Commissioned name of Notary Public 50 A� " CERTIFICATE ®F LIABILITY INSURANCE DATE(MM/DD/YYYY) 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 McGriff-Williams Insurance 3501-A W. University Ave Gainesville FL 32607 CONTACT NAME: Heidi Ta anes PHONE FAX A C e EXt • 352-371-7977 A/c No): 352-5052083 ADDRESS: heidi@mcgriffwilliams.com INSURERS AFFORDING COVERAGE NAICN INSURER A: Allied Property and Casualty 42579 INSURED PURVI-1 Purvis Gray & Co., LLP and Purvis Gray Tech. Group LLC INSURER B : Associated Industries Ins CO 23140 INSURERC: General Star Indemnity PO Box 141270 INSURERD: INSURER E: Gainesville FL 32614 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 LTR TYPE OF INSURANCE ADDL SUER POLICY NUMBER MMDDY/YYYY MM/DDYIYYYY LIMITS A X COMMERCIAL GENERAL LIABILITY CLAIMS -MADE 1XI OCCUR Y Y ACPBP005995521854 5/31/2021 5131/2022 EACH OCCURRENCE $1,000,000 PREM SES Ea occTu D Ace $ 300,000 MED EXP (Any one person) $ 5,000 PERSONAL &ADV INJURY $1,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: PRO - X ECT El LOC POLICY J OTHER: GENERAL AGGREGATE $2,000,000 PRODUCTS-COMP/OPAGG $2,000,000 $ A AUTOMOBILE LIABILITY ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS HIRED X NON -OWNED AUTOS ONLY AUTOS ONLY HX ACPBP005995521854 5/31/2021 5131/2022 COMBINED SINGLE LIMIT Ea accident $1,000,000 BODILY INJURY (Per person) $ BODILY INJURY (Per accident) $ PROPERTY DAMAGE Peraccident$ $ A UMBRELLA LIAB EXCESS LIAR X OCCUR CLAIMS -MADE ACPCAP5995521854 5I3112021 5/31/2022 EACH OCCURRENCE $ 5,000,000 AGGREGATE $ 5,000,000 DED RETENTION $ $ B WORKERS COMPENSATION AND EMPLOYERS' LIABILITY Y / N ANYPROPRIETOR/PARTNER/FXECUTIVE ❑ OFFICER/MEMBER EXCLUDED? (Mandatory in NH) If yes, describe under DESCRIPTION OF OPERATIONS below N/A Y AWC1166790 5/31/2021 5/31/2022 X PER OTH- STATUTE I I ER E.L. EACH ACCIDENT $1,000,000 E.L. DISEASE - EA EMPLOYEE $ 1,000,000 E.L. DISEASE - POLICY LIMIT $1,000,000 A C Employee Dishonesty Bond Professional BDC7900387274 C55287-00060-21-00 5/31/2021 9/21/2021 5/31/2022 9/21/2022 $500,000 $5,000,000 DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) L9-111►10"1a99G11 I Plc 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 Proposer acknowledges receipt of the following addenda: No. 1 Dated February 24, 2022 No. 2 Dated March 1, 2022 No. Dated 52 Proposal for Audng Services RFP- #22-003 March 8, 2022 For Fiscal Years Ending September 30, 2022 through 2024 With renewal options for (2) one- year renewal periods Contact and Authorized Representative: Tamara Campbell, CPA, Partner 934 North Magnolia Avenue Suite 100 Orlando, Florida 32803 (407) 843-5406 tcatIpk eIfflIj-ncdirmitdavis.com www.rnq-dirmKdqvis.G0M Proposal for Audit Services to City of Ocoee, Florida Table of Contents Page Letter of Transmittal MANDATORY CRITERIA Mandatory Criteria FIRM'S QUALIFICATIONS Firm's Governmental Experience 4 Staffing Training Programs 6 Firm's Depth in Governmental Audit Areas 6 Firm's Commitment to Governmental Sectors 6 AICPA's Peer Quality Review Program 7 Management Advisory Services 7 Peer Review Report 8 PERSONNEL QUALIFICATIONS Personnel Qualifications 9 Personnel Resumes 10 AUDIT APPROACH Audit Approach 15 PRICE PROPOSAL Price Proposal 20 ADDITIONAL INFORMATION Insurance Certificate 22 Conflict of Interest Disclosure Form 23 Company Information and Signature Sheet 24 Summary of Litigation 25 Acknowledgement of Addenda 25 Drug Fee Workplace 26 Licenses 27 All audit working papers and reports will be retained at McDirmit Davis' expense for a minimum of five years after the release of an audit, unless the firm is notified in writing by the City for the need to extend the retention period. McDirmit Davis will make working papers available, without charge, to the City upon request. LETTER OF TRANSMITTAL 934 North Magnolia Avenue, Suite 100 Orlando, Florida 32803 407-843-5406 www.mcdinnitdavis.com Letter affransmilittal March 8, 2022 City of Ocoee 150 North Lakeshore Drive Ocoee, Florida 34761 Thank you for the opportunity to submit our qualifications and experience to serve as independent auditors of the City of Ocoee, Florida. The accompanying proposal will provide you detailed information regarding the scope of services to be provided, as well as a profile of the firm, the individuals who will serve you, our qualifications and experience, and representative clients, including specific references. We have assembled a team of governmental CPAs from our local Orlando, Florida office to service the City of Ocoee. Our audit team will consist of the following supervisory personnel: Tamara Campbell, audit partner; Michelle Sorbello, independent reviewer; Matthew Lee, audit manager; and Rachel McCarron and Carlos Vidal, audit seniors. We understand the work to be done and are committed to perform the work within the time period indicated in the RFP. McDirmit Davis, a local firm, was incorporated in the State of Florida in August 1984 and serves Central Florida from its centrally located office in Orlando, Florida. The partners and managers have over 100 years of combined experience in public accounting, and our firm has grown to be ranked as one of the top 10 accounting firms in Central Florida by the Orlando Business Journal. We have a total of 30 professional staff at our firm, with the total number of governmental audit staff being nine. We are experienced auditors in a variety of industries and offer experience in auditing federal grants under the Single Audit Act and performing compliance audits of state grants. To help maintain continuity of the audit process, our policy is to assign accountants to the same audit each year, however, rotate the audit areas they work on. This allows for a fresh set of eyes on the various audit areas each year without sacrificing audit continuity. As the existing auditors for the City, we are knowledgeable about the City's operating environment and history. We have also been able to rotate audit managers and seniors on the audit engagement to allow for adequate rotation of audit personnel. Our proposal will detail our commitment and experience to local government audits, particularly various municipalities located within Central Florida. The audit plan proposed focuses on an efficient risk based approach to target areas of high risk, while still maintaining audit efficiencies to limit the disruptions to the city staff. We believe in continuing client contact throughout the year, not just during the audit. We encourage on -going client contact by not charging any fee for phone calls. McDirmit Davis is a member of the AICPA's Governmental Audit Quality Center which is dedicated to establishing the highest standards of audit quality in the governmental accounting and audit sector. This provides access to continuing education courses, best practices, and updates on the governmental auditing environment. Our Firm and all key professional staff are properly licensed to practice in the state of Florida. In addition, our Firm and all assigned key personnel are in good standing with the Florida Board of Accountancy. the trusted partner Our firm has a wide range of clients providing both goods and services in the Central Florida area. Our practice encompasses auditing, accounting, management advisory and tax services. Because of our unique qualifications and a philosophy based on complete dedication to client service, we feel confident that we can provide you with responsiveness and a range of experience that will best serve your needs. Ms. Tamara Campbell, partner, is authorized to represent the firm and may be contacted at 934 North Magnolia Avenue, Suite 100, Orlando, Florida 32803, or phone (407) 843-5406. We would consider it a privilege to continue to serve as independent auditors for The City of Ocoee, Florida. Sincerely, McDirmit Davis, LLC Tamara Campbell, C.P.A. Partner - Audit and Assurance Services Proposed Engagement Partner Page12 MANDATORY CRITERIA $ I / 3 t # Mandatory Criteria McDirmit Davis, LLC is an active corporation licensed to practice in the state of Florida. See additional information section for copies of the firms license, and evidence of good standing in the state. The following supervisory personnel will work on the audit, all of which are Certified Public Accountants: • Tamara Campbell, C.P.A., engagement partner • Michelle Sorbello, C.P.A., independent second review • Matthew Lee, C.P.A., audit manager, key audit contact • Rachel McCarron, C.P.A., audit senior • Carlos Vidal, C.P.A., audit senior See additional information section for copies of the supervisory personnel's copy of state license. Page13 FIRM'FIRM'S QUALIFICATIONS Firm's Qualifications Governmental Experience Below is a sample of similar governmental audit engagements that our office has performed in the past five vears. Tamara Campbell is the enqaqement partner on all of the qovernmental clients below. Name and Address of Entity Services and Performance Period Contact City of Lake Mary Financial Audit Brent Mason 100 N. Country Club Road 1997 - Present Finance Director Lake Mary, FL 32749 bmason(c iakemaryfl.com P: 407-585-1402 F: 407-585-1464 City of Longwood Financial Audit, Single Audit Judith Rosado 175 W. Warren Avenue 1991 - 1993 and 1997- Present Finance Director Longwood, FL 32750 roJ sado longwoodfl.org P: 407-260-3475 F: 407-260-3451 City of Orange City Financial Audit, Single Audit, CRA Christine Davis 205 E. Graves Ave. Audit Finance Director Orange City, FL 32763 2014 - Present cdavisourorangeoity.com P:386-775-5432 F: 386-775-5435 City of Clermont Financial Audit, Single Audit, CRA Pam Brosonski 685 W. Montrose Street Audit Finance Director Clermont, FL 34711 1998 - Present labrosonski aaclermontti.org P: 352-241-7365 F: 352-394-4082 City of Ocoee Financial Audit, Single Audit, Rebecca Roberts 150 Lakeshore Drive CRA Audit Finance Director Ocoee, FL 34761 1985 - Present rroberts{�3a,ocoee.orq P: 905-3200 City of Tavares Financial Audit, Single Audit, CRA Lori Houghton PO Box 1068 Audit Finance Director Tavares, FL 32778 1988 - Present Ihoulghton tavares.org P: 352-742-6212 F: 352-742-6351 City of Winter Springs Financial Audit, Single Audit Holly Queen 1126 E. State Road 434 2000-2020 Controller Winter Springs, FL 32708 407-327-8985 ,h�cueen wanters rsn s€p.00 City of Mascotte Financial Audit, CRA Audit Dolly Miller 100 E. Myers Blvd. 2000 - Present Finance Director Mascotte, FL 32753 dolly.rniller(aycityofmascotte.com P: 352-394-3598 F: 352-429-3345 City of Umatilla Financial Audit, Single Audit, CRA Regina Frazier 1 South Central Ave. Audit Finance Director Umatilla, FL 32784 2010 - Present rfrazierffumatillafi.orq P: 352-669-8313 F: 352-669-8313 Page14 Name and Address of Entity Services and Performance Period Contact City of Belle Isle Financial Audit Tracy Richardson 1600 Nela Avenue 2000 - Present Finance Director Belle Isle, FL 32809 trichardson@belleiLlefl._gov P: 407-851-7730 City of Fruitland Park Financial Audit, Single Audit Jeannine Racine 506 W. Berckman St. CRA Finance Director Fruitland Park, FL 34731 2016 - Present jracine(E4fruit1a_,2dpark.orq P: 407-260-3475 F: 407-260-3451 City of Inverness Financial Audit, Single Audit, CRA Richard La Condre 212 W. Main St Audit Finance Director Inverness, FL 34450 2014 - Present riacondre@inveLness-fl.ggv P: 352-726-2611 City of Lake Helen Financial Audit Dominique Drager PO Box 39 2019 - Present City Clerk Lake Helen, FL 32744 ddraaer(a),lakehelen.org P: 386-228-2493 City of Minneola Financial Audit, CRA Audit David Donofrio 800 N. US HWY 27 2016 - Present Asst. Finance Manager Minneola, FL 34714 ddonoffio(cbminneola.us P: 352-394-3598 F: 352-394-7201 Town of Windermere Financial Audit Nora White 614 Main St. 2000 - Present Finance Director Windermere, FL 34786 nwhite(EOown,windermereftus P: 407-876-2563 Town of Montverde Financial Audit, B.J. Cowan 17404 Sixth St 2016 - Present Finance Manager Montverde, FL 34756 bcowan(dovmonWerde.coo P: 407-469-2681 Page 15 01, Staff Training Programs McDirmit Davis is committed to the personal and professional growth of its staff. Our firm requires an annual minimum of 40 hours of continuing professional education for each staff member. To meet this requirement, McDirmit Davis provides one to two in-house continuing education days focused on our firm implementation of new or upcoming audit standards and emerging issues. All new hires go through an onboarding process that includes training on the various software programs used, as well as firm policies and procedures. Ongoing training of staff is conducted by direct oversight by partners and managers. Staff receive feedback on engagements for areas to improve upon. Additionally, periodic engagement reviews are performed to evaluate the overall audit team performance on specific engagements to identify areas that worked well, as well as ways to improve the audit process. Our governmental audit staff complies with the continuing education requirements of the State of Florida, the Governmental Accountability Office (GAO), and Governmental Auditing Standards (Yellow Book). Therefore at least 24 hours during a 2 year period must be in subjects directly related to the government environment and to governmental auditing. Our governmental audit staff always exceed this requirement since they often attend the Florida Governmental Financial Officer's Association Annual Conference which provides 22 hours of training in governmental accounting and auditing. As a result of our governmental experience, our staff has taught classes or lectured on various topics. We offer "in-house" education courses for our staff, which at times, our clients have attended. In addition, we are available to teach seminars for the benefit of the City's accounting staff. Firm's Depth in Governmental Audit Areas Our firm audits various types of governmental clients from Community Development Districts, Special Water Districts, Community Redevelopment Agencies and Cities of various sizes, along with governments that require Federal and/or State Single Audits, McDirmit Davis assists many of our municipal clients in obtaining the GFOA's Certificate of Achievement for Excellence in Financial Report (COA). As a review team member, Ms. Campbell reviews and evaluates financial reports submitted by cities and counties to determine whether the financial reports meet the stringent requirements to receive the GFOA's prestigious award. Participating as a review team member, Ms. Campbell has demonstrated her expertise in governmental accounting and auditing. Our experience in governmental auditing has led to the development of efficient procedures that provides various client benefits. Our services provide our clients with a wide range of knowledge, confidence, and helpful management advice. Firm's Commitment to Government Sectors McDirmit Davis is committed to the government sectors and to the personal and professional growth of its staff. Therefore, all members of the engagement team meet the Yellow Book Continuing Education Requirements. From time to time, McDirmit will also house continuing education courses in order for our staff to be knowledgeable about the accounting changes affecting the governmental sectors. We currently audit 16 municipalities and perform auditors for approximately forty (40) special districts in the state of Florida and have an excellent working knowledge of generally accepted accounting principles related to governmental entities. We assist in the preparations of the Annual Comprehensive Financial Report for most of these municipalities. Page16 External Quality Control Review Our Firm understands the importance of developing a formal quality control program, and therefore have been a member of the Private Companies Practice Section of the American Institute of Certified Public Accountants since 1985. Member firms are required to adhere to quality control standards established by the AICPA Quality Control Standards Committee and to submit to peer reviews of the firm's accounting and audit practice. Peer reviews are intensive reviews of a firm's quality control system by an independent CPA firm. Each peer review has included a review of a local governmental entity. We received a "pass" opinion on each review, which represents the best opinion that a firm can receive. On our most recent peer review performed in 2020, we received a peer review rating of "pass", which is the highest rating that a firm can receive under the revised peer review standards. A copy of our firm's most recent peer review report can be found on the following page. This peer review included a review of at least two governmental engagements, and it should be noted that there were no findings as a result of this review. Management Advisory Services Due to independence requirements for governmental audit clients, management advisory services are limited for the firm's municipal audit clients. However, McDirmit Davis provides assistance to audit clients with the implementation of new accounting standards. This includes discussions during the implementation process of the requirements, and how the city plans to meet these requirements. McDirmit Davis also reviews the city's various accounting processes during the annual audit, and provides feedback on ways to improve the audit process. McDirmit Davis also provides bookkeeping, and other advisory services to our nonaudit clients. This includes serving as an external bookkeeper for a local city, where the firm processes accounts payable checks, provides monthly financial statements, assists with the budget process, assists with the annual audit process by consulting with the city's external auditors, and consults with city management on various accounting issues. Page17 9 PGP PRIDA, GUIDA & PEREZ, P.A. CERTIFIED PUBLIC ACCOUNTANTS 1106 N. FRANKLIN STREET TAMPA, FLORIDA 33602 TELEPHONE: (813) 226.6091 FAX:(B13) 229.7754 Report on the Firm's System of Quality Control August 21, 2020 To the Owners of McDinnit Davis, LLC And the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of McDinnit Davis, LLC (the firm), in effect for the year ended June 30, 2020. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System) Review as described in the Standards may be found at www.aicna.orglprsummarv. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the Finn with reasonable assurance of perfonning and reporting in conformity with applicable professional standards in all material respects. Tire firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Aad{ring Standards, a compliance audit under the Single Audit Act, and an audit of an employee benefit plan. As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of McDirmit Davis, LLC in effect for the year ended June 30, 2020 has been suitably designed and complied with to provide tire firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects, Finns can receive a rating of pass, pass with deficiency(ies), orfail. McDirmit Davis, LLC has received a peer review rating of pass. Prida Guida & Perez, P.A. MEMBER AMERICAN INSTITUTE OP CERTIFIED PUBLIC ACCOUNTANTS MEMBER FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Page18 PERSONNEL QUALIFICATIONS i Porsonnel Qualifications The following supervisory personnel will work on the audit: • Tamara Campbell, C.P.A., engagement partner • Michelle Sorbello, C.P.A., independent second review • Matthew Lee, C.P.A., audit manager, key audit contact • Rachel McCarron, C.P.A., audit senior • Carlos Vidal, C.P.A., audit senior The engagement partner will be responsible for overseeing the audit process. The independent second review is our internal quality control review to provide high quality service to the City. To maintain her independence, Michelle will only be involved in the final review process. Matthew Lee, the audit manager, will be the main city contact, and will be assigned to the audit full time. His responsibilities include supervising all staff, including the audit seniors, and coordinating fieldwork with city staff. The audit manager will be onsite during fieldwork and supervise all seniors and staff. Rachel McCarron and Carlos Vidal will serve as audit seniors. Rachel will assist with any single audit testing. Both seniors will also be assigned to the audit on a full-time basis. Resumes detailing qualifications follow this section. Below is a project team Organization chart: Tamara Campbell Audit Partner Matthew Lee FIcndepenodrent le Sbello ' Audit Managereew (Rachel7Audit FStaff Page 19 i Tamara Campbell, CPA Partner tcampbell ,mcdirmitdavis.corrm Education, Certifications, and Licenses • B.S. Degree in Accounting, University of Central Florida • Masters in Taxation, University of Central Florida • CPA, Certified Public Accountant - Florida, 2007 Affiliations and Community Involvement • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Florida Government Finance Officers Association (FGFOA) • Reviewer for GFOA's "Certificate of Achievement for Excellence in Financial Reporting" program • Member of the Orange County School Board Audit Advisory Committee Experience • Tammy has 17 years of governmental accounting and auditing experience, including municipalities and airport authorities. • As the firm's Governmental Audit Partner, Tammy is responsible for overseeing all governmental engagements for the firm. • Her experience has included planning, fieldwork, and preparation of comprehensive annual financial reports for several governmental audit engagements. • Tammy has worked with all municipalities in the CAFR preparation process, including assisting most cities with obtaining the GFOA Certificate of Achievement. • Tammy has worked with municipal clients to implement new accounting standards. Continuing Professional Education Tammy has completed over 40 hours each year of relevant continuing professional education, including meeting the continuing education requirements of Government Auditing Standards. Governmental Audit Experience (Past 5 years) City of Belle Isle City of Longwood City of Clermont City of Mascotte City of Fruitland Park City of Minneola City of Groveland City of Ocoee City of Inverness City of Orange City City of Lake Helen City of Oviedo City of Lake Mary City of Tavares City of Umatilla City of Winter Springs Homosassa Special Water District Sun N Lake Improvement District Town of Montverde Town of Windermere Various Community Development Districts Page 110 Michelle orbello, CPA Independent Review msorbelloCa)mcd'€rmitdavis.coon Education, Certifications, and Licenses • B.S. Degree in Accounting, University of Central Florida • Masters in Accounting, University of Central Florida • CPA, Certified Public Accountant - Florida Atfiliatiions and Community Involvement American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Florida Government Finance Officers Association (FGFOA) Continuing Professional Education Michelle has completed over 40 hours each year of relevant continuing professional education, including meeting the continuing education requirements of Government Auditing Standards. Experience • Michelle has 9 years of governmental accounting and auditing experience. • She has significant experience in the audits of governmental and not -for -profit entities, including those subject to Federal and Florida Single Audit requirements. • Her experience has included planning, fieldwork, and preparation of comprehensive annual financial reports for several governmental audit engagements. • Michelle also helps to manage the firm's compliance with continuing education requirements. Governmental Audit Experience (Past 5 years) City of Fruitland Park City of Ocoee City of Inverness City of Winter Springs City of Lake Helen Homosassa Special Water District City of Lake Mary Town of Montverde City of Longwood Various Community Development Districts City of Mascotte Page 111 Matthew Lee, CPA Audit Manager mlee(cbmcdirmitdavis.com Education, Certifications, and Licenses • Master of Science in Accounting, University of Central Florida • Master of Public Administration, University of Central Florida • B.S. in Public Administration, University of Central Florida • CPA, Certified Public Accountant - Florida Affiliations and Community Involvement American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Florida Government Finance Officers Association (FGFOA) Continuing Professional Education Matthew has completed over 40 hours each year of relevant continuing professional education, including meeting the continuing education requirements of Government Auditing Standards. Experience • Matthew has 10 years of governmental accounting and auditing experience. • He has significant experience in the audits of governmental and not -for -profit entities, including those subject to Federal and Florida Single Audit requirements. • Matthew has worked with municipal clients to implement new accounting standards. • Matthew also serves as one of the firm's Single Audit Specialists, ensuring that single audits are performed in accordance with required guidelines. • In addition to his work with government clients, Matthew has substantial citrus industry experience through audits of citrus growers, processors and industry associations. Governmental Audit Experience (Past 5 years) City of Belle Isle City of Clermont City of Fruitland Park City of Groveland City of Ocoee City of Orange City City of Oviedo City of Tavares City of Umatilla City of Winter Springs Sun 'N Lake Improvement District St. Johns Improvement District Town of Windermere Various Community Development Districts Page 112 Rachel McCarron, Carr , A Audit Senior rmccarrop(@mcdirmitdav'is.com Education, Certifications, and Licenses • Bachelor of Science in Accounting, University of Central Florida • Master of Science in Accounting, University of Central Florida • CPA, Certified Public Accountant - Florida Affiliations and Community Involvement • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Florida Government Finance Officers Association (FGFOA) Continuing Professional Education Rachel has completed over 40 hours each year of relevant continuing professional education, including meeting the continuing education requirements of Government Auditing Standards. Experience • Rachel has 4 years of governmental accounting and auditing experience, additionally Rachel has several years experience working in the private sector for a government contractor. • She has significant experience in the audits of governmental and not -for -profit entities. • Rachel also serves as one of the firm's Single Audit Specialists, ensuring that single audits are performed in accordance with required guidelines. Governmental Audit Experience City of Umatilla City of Clermont City of Groveland City of Lake Mary City of Longwood City of Mascotte City of Minneola City of Orange City City of Tavares City of Winter Springs Sun 'N Lake Improvement District Various Community Development Districts Page 113 Carlos Vidal, CPA Audit Senior Education, Certifications, and Licenses ° Bachelor ofScience inAccounting, University ufCentral Florida ° Bachelor ofScience in Finanoo. University of Central Florida ° Master nfScience inAccounting, University ofCentral Florida " CPA, Certified Public Accountant -Florida Affiliations and Community Involvement ° American Institute nfCertified Public Accountants (\|CPA) ° Florida Institute of Certified Public Accountants (F|CPA) ° Florida Government Finance Officers Association (FGFOA) ° Affordable Housing Association ofCertified Public Accountants (AHACPA) Continuing Professional Education Carlos has completed over4O hours each year of relevant continuing pvohsaaiuna\ aduuahon, including meeting the continuing education requirements of Government Auditing Standards. Experience ° Carlos has 5years ofgovernmental accounting and auditing experience. ° He has significant experience in the audits of governmental, not -for -profit, and HUD property entities. Governmental Audit Experience City ofBelle Isle City ofTavares City ofLake Helen City ofWinter Springs City of Longwood Various Community Development Districts Page114 AUDIT APPROACH Audit Approach We understand how important it is for timeliness in conducting the audit in order to submit audited financial statements to the GFOA by March 31. We have developed an audit team to fully staff the City's audit, including supervision of experienced personnel. Our audit plan detailed below indicates the various staffing levels for each segment of the engagement. Segment Phase 1: Audit Planning Phase 2: Internal Controls and Compliance Phase 3: Substantive Testing Phase 4: Reporting, including Financial Statement Preparation Total Partner Manager Senior Staff Total 16 16 6 - 38 10 16 36 16 78 20 45 90 45 200 24 40 6 - 70 70 117 138 61 386 As noted above, the majority of the City's audit work will be completed by Senior and higher -level staff. Our local firm structure allows for the involvement of highly qualified governmental auditors for all phases of the audit. Our general work plan detailed below will outline the various procedures that will be performed during the annual audit process. Our audit procedures will include sampling of various transaction classes. Sample sizes will be determined based on unique risk factors for each element tested. All sampling techniques used are based on Generally Accepted Auditing Standards and Governmental Auditing Best Practices. Both analytical procedures and detailed testing of transactions are performed as part of the substantive testing phase of the audit. McDirmit Davis utilized ProSystem Engagement as our audit software, which implements a paperless workpaper management system. In addition, the software allows for customizable analytical reports to be used in testing. Typical analytical procedures include comparing balances to prior years and the expectations of account variances based on our understanding of the City's operating environment. Additionally, analytical procedures are performed reviewing utility consumption and billings. As part of our audit process, we will evaluate the City's internal control environment. This evaluation includes the review of enacted policies and procedures, as well as interviews with various levels of City staff, including employees outside of the accounting department. These interviews allow us to evaluate the procedures in practice and compare those procedures to enacted policies. We will communicate any identified areas of weakness to the appropriate levels of management to assist the City in improving their internal controls. Evaluation of internal controls also involves a review of the City's IT operating environment, including employee access to accounting systems, and data backup procedures. Services and Tasks to be Performed We understand the specific services requested as detailed in Scope of Work of the audit services RFP. The audit work plan detailed below will outline the various steps and staffing levels that will be utilized to complete each phase of the project. As detailed in the scope of work, we will perform an annual audit in compliance with the appropriate accounting and compliance standards. We will issue the appropriate audit reports required by governmental accounting standards and state statutes. As requested by the City, the auditor will prepare the draft of the Annual Comprehensive Financial Report, including note disclosures and required supplementary information to be reviewed by the City. As part of the report preparation process, McDirmit Davis will provide technical assistance to the City for submission of the financial report to the Government Finance Officers Association for the Certificate of Achievement for Excellence in Financial Reporting. We will also assist the City in analyzing and applying new accounting pronouncements. Page 115 Execution of Required Services The engagement partner will be involved in all phases of the audit process, and will oversee the overall execution of the audit engagement. As noted in the audit work plan, the audit managerwill assist in coordinating the audit operations and scheduling of the audit. Each year, in July and August the manager or partner will communicate with the City to develop the proposed audit dates. These preliminary dates are set to complete the audit timeline. We understand that unexpected circumstances often arise, and will be in communication with the City, and keep our schedules flexible to make any changes to the audit timeline as they occur. Our communication with the City is achieved primarily through email and phone conversations. Face to face meetings will also take place during the planning and concluding phases of the audit. The audit partner is available to make presentations to the City Commission for both audit planning and final reporting as requested by the City. General Audit Work Plan Our audit will be segmented into the following phases: Phase 1: Audit Planning Phase 2: Evaluation and Testing of Internal Controls and Compliance Phase 3: Substantive Testing Phase 4: Reporting Phase 1: Audit Planning Preliminary planning includes obtaining an understanding of the entity and its environment, including its internal control, making an initial assessment of audit risk and materiality, to develop the overall timing of the engagement. The audit planning phase is anticipated to take 38 hours to complete. Audit planning typically consists of the following procedures performed by the engagement partner and manager: • Gain an understanding of the City • Planning meetings with City personnel • Review new accounting pronouncements • Review new or updated City policies and procedures • Identify federal and state awards • Review minutes of City Commission • Develop preliminary risk assessments and audit plan • Communicate audit request list and timeline to City During the audit planning phase, the audit team develops a risk based audit approach for the annual audit. Using customizable audit programs, the partner and manager develop the audit plan to target areas of higher risk. We offer several methods for City staff to securely share documents with the audit team: our Client Portal, Share Safe, and a unique Engagement Organizer option. The Engagement Organizer option allows the city staff to upload documents that directly correlate to a specific audit request item. During this planning phase, we will ask management and staff at the City to identify areas of higher risk as well as other areas that they want us to focus on during our audit. We will also provide the City with a list of all schedules to be prepared by the City. In addition to meeting with management and staff, we will meet with the Mayor and Members of Commission to identify any concerns or additional areas of audit emphasis. Page 116 Phase 2: Evaluation and Testing of Internal Controls and Compliance Evaluation and testing of internal controls, commonly referred to as interim audit testing is typically performed by the audit manager and seniors as well as one to two staff members. Phase 2 is estimated to take 78 hours to complete. Testing consists of the following: • Reviewing and evaluating the City's internal control structure o Review policies and procedures o Conduct interviews with various staff members o Review the City's Information Technology environment • Meet with members of the City Commission individually to discuss audit risks • Identify key controls in significant transaction classes • Review adopted budgets and budget amendments • Perform walkthroughs and tests of controls o Purchasing and disbursement procedures o Revenue Collection o Utility Billing o Payroll and pension Testing of internal controls typically includes using statistical and nonstatistical samples. The sample sizes used vary based on transaction class and risk. The firm follows the guidance on sample sizes in generally accepted auditing standards, as well as Governmental Auditing Standards. Phase 2 typically consists of 2-3 days of testing onsite to test controls in place and examine supporting documents. Our control testing includes obtaining an understanding of the computer software used by the City, and tracing sample selections through the system to determine the desired outcomes are being achieved. We will request read only, audit access to the City's Financial Management Software to verify the accuracy of postings to the system for our testing selections. Additionally, we will employ the system throughout the audit to query data and run reports for analysis. After controls have been documented, evaluated and tested, we will finalize the City's audit plan. Audit programs will be tailored to fit the specifics of the City's accounting systems. The firms workpaper management software allows for real-time updates and customization of audit programs as additional risks are identified during the audit process. Phase 3: Substantive Testing Substantive testing is performed by all members of the engagement team, with detailed involvement of the partner and manager. Phase 3, which is the largest segment of the audit process, is estimated to be completed in 200 hours. Below is a summary of various substantive testing procedures that will be used: • Detailed testing of transactions and balances • External confirmations of account balances • Sampling of significant account activity o Capital asset additions and deletions o Accounts payable payments near year end o Manual journal entries o Revenues and receipts near year end • Review of bank reconciliations • Verify compliance with relevant Florida Statutes • Verify compliance with debt covenants • Review fund balance and net position for proper classification • Perform detailed analytical procedures • Detailed testing of grants, including single audit testing, when necessary To provide an efficient and effective audit for the City, our substantive audit procedures will focus on areas of higher risk, based on internal control testing, and preliminary testing in Phases 1 and 2. Page117 The engagement partner and manager perform workpaper reviews during fieldwork to ensure all questions and documentation are completed prior to the end of substantive testing. Our goal is to complete substantive testing with as few open items as possible. Our firm structure allows for the majority of audit work to be completed by seniors and above, with managers and partners involved in all aspects of the City's audit process. Phase 4: Reporting Reporting is typically performed by the engagement partner and manager. Phase 4 is estimated to be completed in 70 hours. Below are the various reporting procedures completed: • Draft financial statements and footnote disclosures • Draft audit and compliance reports • Internal Independent Quality Review completed • Present management letter to management, including exit conference • Present final annual report to City Commission As part of the report preparation and review process, McDirmit Davis will review the most recent GFOA Certificate of Achievement Reporting Checklist to ensure that the City complies with all of the relevant requirements. As a GFOA reviewer, Tammy Campbell is also familiar with the checklists provided to GFOA reviewers and focuses on ensuring the City meets the requirements that are highlighted each year for reviewers. Report preparation also includes the completion of a disclosure checklist to ensure all required financial disclosures are complete and meet governmental accounting standards. Our second independent quality review is done to provide a detailed, technical review of all reporting requirements. During the reporting process, we will develop our management letter. Our process to produce a meaningful management letter is to review the City's processes and internal controls to identify any compliance violations to include in the letter. Additionally, McDirmit Davis works with management to identify any areas of weakness or ways to improve the City's internal control structure. These comments are discussed with management prior to finalizing the letter. Use of Electronic Software McDirmit Davis utilizes ProSystem Engagement audit software, as well as other data analysis software and tools to facilitate a paperless audit process. Through data downloads from the City's accounting software, various analytical reports, as well as other data analytics are completed to identify areas of risk and audit significance. Sampling McDirmit Davis has developed sample sizes and sampling techniques under the guidelines of generally accepted auditing procedures, as well as governmental auditing standards. Random statistical samples are generally used for control testing. Additionally, more targeted, stratified sampling techniques are used in selection of purchasing transactions to ensure all levels of the City's purchasing policy requirements are tested. Additionally, sampling is used to select attributes for testing of the City's pension and OPEB plans. Internal Controls Effective internal controls are vital to the City's operating environment to ensure compliance with both financial and nonfinancial objectives. Our evaluation of internal controls includes reviewing adopted policies, as well as, formal and informal communications with various city employees. These discussions allow the audit team to evaluate any deviations in practices from policy. As part of the evaluation process, we will make both formal and informal recommendations for improvements based on any weaknesses that are identified. Page118 j r rs The audit planning phase includes evaluating significant transaction classes, and identifying what could go wrong, and key controls in place to address these identified risks. Our internal control testing includes testing that these key controls are operating effectively to either prevent or detect any of the identified risks. The internal control testing also includes tracing the individual transaction through the City's computer system to ensure the proper reporting objectives are met. Laws and Regulations As part of the City's audit, various laws and regulations are subject to audit testing. Determination of which areas to test are based on review of enabling legislation, at the City, County and State level, review of federal and state grants for appropriate compliance requirements. We will also consult with City management and staff of any contracts or agreements that are in place with a significant impact on the financial statements. Sampling for Compliance Testing Similar to our sampling techniques for general audit procedures, sampling will also be used for testing compliance, including single audit testing when necessary. McDirmit Davis follows audit guidance for sampling, including sample sizes, the appropriate sample population and attributes to be tested. To provide for an efficient single audit process, dual purpose tests of controls and compliance are often used in single audit testing to limit the volume of documents that the City must provide to the auditors for review. Page 119 PRICE PROPOSAL PRICE PROPOSAL FORM '12 W110% 'F EPA COMPANY NAME McDirmit Davis A. ANNUAL PRICE PROPOSAL FOR AUDITING SERVICES AS DESCRIBED IN RFP #22-003 FOR FISCAL YEARS ENDING 2022, 2023, 2024: 2022 $ 35,000 00 2023 $ 37,000 00 2024 $ 39,000 00 TOTAL $ 111,000 . 00 B. ANNUAL PRICE PROPOSAL FOR SINGLE AUDIT FEE: 2022 $ 5,000 . 00 2023 $ 5,000 00 2024 $ 5,000 00 TOTAL $ 15,000 . 00 C. ANNUAL PRICE PROPOSAL FOR ASSISTANCE AND/OR REVIEW OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT, IF REQUIRED: 2022 $ 7,000 00 2023 $ 7,000 00 20 2024 $ TOTAL $ 21,000 00 D. ANNUAL PRICE PROPOSAL FOR AUDITING SERVICES FOR COMMUNITY REDEVELOPMENT AGENCY FOR FISCAL YEARS ENDING 2022, 2023, 2024: 2022 $ 5,000 00 2023 $ 5,000 00 2024 $ 5,000 00 15,000 00 (Renewal options for (2) one-year renewal periods may .be negotiated for services provided in items A through D). 3/8/22 Date McDirmit Davis Company Name 26-0004117 FL License Number Tamara Campbell Auth ized-Offii,cer (print) Auth 'rized Signature R P 2=003 Audi ing� Services 21 ADDITIONAL INFORMATION AR®® COCERTIFICATE OF LIABILITY INSURANCE DATE (M M/DDIYYYY) ` �.►� 06/28/2021 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 NAME: HISCOX Inc. PHONE $$$ 202-3007 FAX C o Ext • ( )(A/C No E-MAIL ADDRESS: contact@hiscox.com 520 Madison Avenue 32nd Floor New York, NY 10022 INSURERS AFFORDING COVERAGE NAIC 11 INSURERA: Hiscox Insurance Company Inc 10200 INSURED INSURER B : MCDIRMIT DAVIS & COMAPNY, LLC 934 North Magnolia Avenue INSURERC: Orlando FL 32803 INSURERD: INSURER E : INSURER F : CnVFRAnFS CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE ADDL SUBR POLICY NUMBER POLICY EFF MMIDDIYYYY POLICY EXP MMIDDIYYYY LIMITS A X COMMERCIAL GENERAL LIABILITY CLAIMS -MADE [k] OCCUR Y UDC-4883094-CGL-21 07/01/2021 07/01/2022 EACH OCCURRENCE $ 1,000,000 PREMISESa ocerrrence u $ 100,000 MED EXP (Any one person) $ 5,000 X GEN'L X Primary& Non Contributory PERSONAL &ADV INJURY $ 1,000,000 AGGREGATE LIMIT APPLIES PER: POLICY ❑ PRO- JECT ❑ LOC OTHER: GENERAL AGGREGATE $ 2,000,000 PRODUCTS - COMP/OP AGG $ S/T Gen. Agg. $ AUTOMOBILE LIABILITY ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS AHIRED UTOS ONLY X NON-OWAUTOS NED Ix UDC-4883094-CGL-21 07/01/2021 07/01/2022 COMBINEDSINGLE LIMIT Ea accident BODILY INJURY (Per person) $ BODILY INJURY (Per accident) $ PeOra Icc ZDAMAGE $ CGL HNOA Limit e occur ence $ 1 ,000,000 UMBRELLA LIAB EXCESS LIAB CLAIMS -MADE 1 1 EACH OCCURRENCE $ AGGREGATE $ _H_OCCUR DED I I RETENTION $ $ WORKERS COMPENSATION AND EMPLOYERS' LIABILITY YIN ANYPROPRIETOR/PARTNER/EXECUTIVE ❑ OFFICER/MEMBER EXCLUDED? (Mandatory In NH) If as, describe under DESCRIPTION OF OPERATIONS below NIA STATUTE ER E.L. EACH ACCIDENT $ E.L. DISEASE - EA EMPLOYEE $ E.L. DISEASE - POLICY LIMIT $ DESCRIPTION OF OPERATIONS I LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, maybe 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. AUTHORIZED REPRESENTATIVE @ 1988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD Page 122 EXHIBIT `°G" RFP CONFLICT OF INTEREST DISCLOSURE FORM The award of this contract is subject to the provisions of Chapter H 2, 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 ill 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: McDirmit Davis Firm Name Tamara Campbell, Partner Name and Title (Print or Type) 3/8/22 Date 23 RFP #22-003 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. McDirmit Davis COMPANY NAME AU HORI Emanual) Tamara Campbell, Partner NAME/TITLE (PLEASE PRINT) 934 N. Magnolia Ave. Ste. 100 STREET ADDRESS Orlando, FL 32803 CITY STATE ZIP 407-843-5406 TELEPHONE (INCLUDE AREA CODE) 407-649-9339 FAX (INCLUDE AREA CODE) tcampbell@nlcdirm itdavis.conl E-MAIL ADDRESS IF REMITTANCE ADDRESS IS DIFFERENT FROM PURCHASE ORDER ADDRESS, PLEASE INDICATE BELOW: FEDERAL ID # 26-00041 17 Individual x Corporation Partnership Other (Spec Sworn to and subscribed before me this day of �^ t-I 20 i Personally Known of Produced Identification (Type of Identification) :oliiYPr MARCIAA.MEJIA ? ; No Public • State of Florida `i Commission H GG 363125 °A. My Comm. Expires Oct 13, 2023 Bonded through National Notary Assn. Notary Public - 5Ige pf 7 County of Signature of Notary Public Printed, typed or stamped Conunissioned name of Notary Public FP 22=003"Au'diting`S�ervices � 24 +i11 kh I kyj FAM&O70411[fff-Al @]kiI 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. I Dated 2/24/22 No. 2 Dated 371122 No. Dated �.25 Drug -Free Workplace McDirmit Davis, LLC is a drug -free workplace. Page 126 FLORIDASTATE OF DEPARTMENTAND PROFESSIONAL 240 NW 76TH DRIVE, SUITE A GAINESVILLE FL 32607 Congratulations! With this license you become one of the nearly one million Floridians licensed by the Department of Business and Professional Regulation. Our professionals and businesses range from architects to yacht brokers, from boxers to barbeque restaurants, and they keep Florida's economy strong. Every day we work to improve the way we do business in order to serve you better. For information about our services, please log onto www.myfloridalicense.com, There you can find more information about our divisions and the regulations that impact you, subscribe to department newsletters and learn more about the Department's initiatives. Our mission at the Department is: License Efficiently, Regulate Fairly. We constantly strive to serve you better so that you can serve your customers. Thank you for doing business in Florida, and congratulations on your new license! Ron DeSantis, Governor Julie 1. Brown, Secretary STATE JOF FLORI DA ir: DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF At LICENSE NUMBER: AD0021084 EXPIRATION DATE: DECEMBER 31, 2023 THE ACCOUNTANCY CORPORATION HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLO,RIDA STATUTES r MCDIRMIT DAVIS, LLCM R MCDIRMIT DAVIS 934 N MAGNOLIA AVE STE 100 ORLANDO FL 32803 fl Always verify licenses online at MyFloridaLicense.com ISSUED:09/30/2021 r, Do not;alter this document inany form. This is your license. It is unlawful for anyone other.than`the licensee to use this document. Iml <��_UAA Vow jle6 STATE OF FLORIDA • r •• 240 NW 76TH DRIVE, SUITE GAINESVILLE FL 32607 Congratulations! With this license you become one of the nearly one million Floridians licensed by the Department of Business and Professional Regulation. Our professionals and businesses range from architects to yacht brokers, from boxers to barbeque restaurants, and they keep Florida's economy strong. Every day we work to improve the way we do business in order to serve you better. For information about our services, please log onto www.myfloridalicense.com. There you can find more information about our divisions and the regulations that impact you, subscribe to department newsletters and learn more about the Department's initiatives. Our mission at the Department is: License Efficiently, Regulate Fairly. We constantly strive to serve you better so that you can serve your customers. Thank you for doing business in Florida, and congratulations on your new license! b a STAT, (,6 0LURIDA.DEPARTMENT ., OF BU$INESS'AND,PRbFESSIONAL r',REGUTATION AC47483 11/18/2021 CERTIFIED P.JJBLICCOUNTANT,k ` SORBELLO MIdNELWE' s Signature �. T LICENSED UNDER CHAPTER 473'"FLORIDA STATUTES EXPIRATION DATE [)E 11M12 R 1 2023' ------------------------------------------------------------------------- Ron DeSantis, Governor Julie I. Brown, Secretary 3 ..� � •i ,� (j DEPARTMENT OF BUSINESS AN-D PROFESSIONAL..REGULATION BOARD i LICENSE NUMBER: AC47483 THE CERTIFIED PUBLICACCOUNTANTHERtIN IS PROVISIONS OF CHAPTER 473, FLORIDA STATU; T.1 SORBELLO, MICHELLE MARIE' 142 CARMEL BAY DRIVE i SANFORD FL 32771 X" r } Always venfyalc�E ISSUED:11/18/2021 This is vour license. It is unlawful G.. J�y'1 •' 1 {man i� ' EXPIRATION DATE: DECEMBER 31, 2023 ICENSED UNDER THE < f 1 1t i e i 45" - f 1 0 t h ses online aMyFlondaLicense.com r thisidocment to any or mvone_other than the licensee to use this document. STATE OF A PROFESSIONALDEPARTMENT OF BUSINESS AND BOARD OF ACCOUNTANCY 240 NW 76TH DRIVE, SUITE A GAINESVILLE FL 32607 Congratulations! With this license you become one of the nearly one million Floridians licensed by the Department of Business and Professional Regulation. Our professionals and businesses range from architects to yacht brokers, from boxers to barbeque restaurants, and they keep Florida's economy strong. Every day we work to improve the way we do business in order to serve you better. For information about our services, please log onto www.myfloridalicense.com. There you can find more information about our divisions and the regulations that impact you, subscribe to department newsletters and learn more about the Department's initiatives. Our mission at the Department is: License Efficiently, Regulate Fairly. We constantly strive to serve you better so that you can serve your customers. Thank you for doing business in Florida, and congratulations on your new license! (850) 487-1395 dbpr a STATE OF FLORIDA DEPARTMENT OF BUSINESS REGULATION AND PROFESSIONAL AC46510 ISSUED: 10/29/2020 CERTIFIED PUBLIC ACCOUNTANT LEE, MATTHEW JAMES Signature LICENSED UNDER CHAPTER 473, FLORIDA STATUTES EXPIRATION DATE: DECEMBER 31, 2022 Ron DeSantis, Governor Halsey Beshears, Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AC46510 EXPIRATION DATE: DECEMBER 31, 2022 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES LEE, MATTHEW JAMES 1101 KASPER DRIVE ORLANDO FL 32806 ISSUED: 10/29/2020 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. This is your license. It is unlawful for anyone other than the licensee to use this document. 1�0 01, �M I (l ` -0 LL W E 9 = =3 w U L p W V1 vi LLJ ® -c Q) Z N v, LU in m ® _ O LU cn 4 a) = w H N u c J Q ! { r-i c aj o N ®LLJ in ch LL. Z 0 N ; v i W m a-' O O : y J ('Y)Ln ,� Z J Q O 4-J i a a WLn o Q Z ka�[w _LL c LLJu. Z' cL O z A` Q o �Q ® W � c W ® _ ooZ `cn® °' ( o _ U U o! W '` o "u Q LL ) = o 0 c 1 O �x a — ® N 3 — 1w > Q Z u. O c W 1— a w ; U 0LU v tn 'C o I— °'FtAR1 '''v A From: Tolbert, Joyce To: d22a��r _Shannon Subject: nw:City mOcoee mPAuditing Services Proposal Clarification Request Date: Monday, March 1+'zoaz3:4o:nvpm Please add this email to McDirmit Davis' proposal. From: Tammy Campbell <icampbeU@mcdinnhdavis.com> Sent: Monday, March 14,JOJ33:48PK4 To: Tolbert, Joyce ^jio|bert@pd.ocoee.fius> Subject: RE: City ofOcoee RFPAuditing Services Proposal Clarification Request Joyce - To clarify, McDirmit Davis has not had any litigation, claims or bid disputes filed against the firm in the past Syears. We apologize for any confusion. Tammy Campbell, CPA 934m.Magnolia Avenue, Suite xOn Orlando, FLszuna Direct Line 4o7f15'8us7 phvne4opo4a's4O6 Fox4o7s4o-9say From: Tolbert, Joyce Sent: Monday, March 14,ZO2Z3:44PM To: Tammy Campbell Good afternoon Tammy, Please confirm whether McDirmit Davis had any litigation per the below email. Thank you, Joyce 7000ert, CPPB Procurement Manager k, From: Tolbert, Joyce Sent: Thursday, March 10, 2022 3:33 PM To: tcal-rirbell rcciir Litdajis.corr, Subject: City of Ocoee RFP Auditing Services Proposal Clarification Request Good afternoon, Ms. Campbell: The City requests clarification regarding McDirmit Davis' proposal for RFP 22-003 Auditing Services which will be included as an attachment to your Proposal. Please respond by Monday, March 14, 2022 so we may forward to the Auditor Selection Committee. Page 25, Item 12. The Summary of Litigation is blank. Please indicate the Summary of Litigation. Thank you. Joyce 9-ol6ert, CPPB Procurement Manager Finance Dept. 150 N: Lakeshore Dr. Ocoee, FL 34761 f'1jtoELer1� oc ae f-rz 2407.905.3100 x1516, Direct 407.554.7103 7—ttp.:tfl1^ .e Eepiiot.cum/sie8342-L)7f91_ya5l�,.tiPC�Cl1 8'`2GaVu(-- n :lf`,v4vw.cc �e o~g 3 % r"Pvchasir Go Green: Please consider the environment before printing this email. =_E ASE N0—, F .,.'da ra_ a very rg ad o,,blk eccrd .a., -. c t wri�ler cosrmun'cat-o rs to Cr ;rorn City „r c.a : egar !I-,g Cr,, buiress, a, e Nl c :r ,., avadable to the F t(;'ic. and rc_a',a ul.. � Undo- F(c lda law, e r aii addresses a; e ru 4c records, CPAs & ADVISORS www.mjcpa.com •, 11 1220POSALMRAUDITI PREPARED BY: MAULDIN & JENKINS, LLC Phone: 941-747-4483 1 Fax: 941-747-6035 Wade P. Sansbury, CPA, Partner Daniel Anderson, CPA, Director 1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205 wsansbury@mjcpa.com Direct: 941-741-2255 March 8, 2022 1 2:00 PM CPAs & ADVISORS Over 600 Govemmental Units Served Together We can Do Anything ccountingToDAY Top 100 Firms accountingToDAY Best Firms to Work For Letterof Transmittal. .............................................................................................................................. 1 - Executive Summary.....................................................................................................................3 MandatoryCriteria.................................................................................................................................6 - License to Practice in the State of Florida.....................................................................................6 - Independence..............................................................................................................................7 FirmQualifications..................................................................................................................................8 - Organization and Size..................................................................................................................8 - Location of the Office from which the Work is to be Performed...................................................9 - Past Experience of the Office and the Firm.................................................................................10 - Annual Comprehensive Financial Report Certificates of Achievement and Excellence.................11 - Single Audit Experience.............................................................................................................12 - Florida Governmental Client Listing...........................................................................................13 - Similar Engagements with Other Governmental Entities............................................................14 - Continuing Education of Partners and Staff...............................................................................16 - Free Continuing Education for Governmental Clients.................................................................16 - Membership..............................................................................................................................17 - Quality Control Review..............................................................................................................17 - Government Attestation Services...............................................................................................19 - Governmental IT Solutions.........................................................................................................19 - Governmental Advisory Services................................................................................................20 Personnel Qualifications......................................................................................................................21 - Proposed Contract Team...........................................................................................................21 - Individual Resumes of Key Personnel.........................................................................................21 - Other Key Individuals Available to Serve the City.......................................................................29 - Other Staff Resources (Technology Services and Fraud Examinations).......................................31 AuditApproach.....................................................................................................................................35 - Audit Methodology...................................................................................................................35 - Type and Extent of Analytical Procedures to be Used in the Engagement...................................35 - Sampling Techniques and the Extent to Which Statistical Sampling Willbe Used in the Engagement.............................................................................................36 - Experience with EDP Systems and Extent of the Use of Audit Software inthe Engagement.................................................................................................................36 - Proposed Segmentation of the Engagement..............................................................................38 - Level of Staff and Number of Hours to be Assigned....................................................................40 - Approach to be taken to Gain and Document an Understanding of the City's Internal Control Structure.............................................................................................42 - Approach to be taken in Determining Laws and Regulations to be Subjectto Audit Test Work.....................................................................................................42 - Approach to be taken in Drawing Audit Samples for Purposes of Tests of Compliance ...............43 - Remote Audit Approach Available as Needed............................................................................45 - Assistance with GASB Pronouncements.....................................................................................46 �INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Table n is (Continued) PriceProposal........................................................................................................................................47 - Additional Cost Related Information to be Considered...............................................................47 RequiredForms.....................................................................................................................................48 - Drug -Free Workplace Statement...............................................................................................48 - Conflict of Interest Disclosure Form............................................................................................49 - Company Information/Signature Sheet.....................................................................................50 - Summary of Litigation...............................................................................................................51 - Acknowledgement of Addenda..................................................................................................51 - Price Proposal Form...................................................................................................................52 - Certificate of Liability Insurance.................................................................................................54 Mauldin & Jenkins, LLC will retain all working papers and reports for a minimum of five years after the release of the audit, unless the firm is notified in writing by the City of the need to extend the retention period. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 March 8, 2022 City of Ocoee Joyce Tolbert, CPPB, Procurement Manager 150 N Lakeshore Drive Ocoee, Florida 34761 Ladies and Gentlemen: We appreciate the opportunity to propose on providing audit services to the City of Ocoee, Florida (the "City"), and we are pleased to submit a qualifications package including cost estimates to provide annual financial and compliance auditing services for the City. The contract for such audit services will be for the fiscal years ending September 30, 2022 through 2024 with renewal options for two one-year renewal periods. We have read the Request for Proposal (RFP) and fully understand its intent and contents. We understand the timeframe for performance of the annual financial audits as stipulated by the City and agree to provide the services described in the proposal. We will conduct preliminary and final fieldwork and will work with the City as closely as possible to issue all of the deliverables ahead of the City deadline. Our Firm is, and all significant personnel listed within this proposal are, licensed to practice in the State of Florida and are qualified to provide all services requested by the City. We are a southeastern regional firm with Florida offices in Bradenton and Sarasota. Our Bradenton office location has approximately 40 employees available to serve the City. Mauldin & Jenkins is committed to client service. We are committed to building relationships with our clients, obtaining a thorough understanding of our client's organization and needs, working with clients as trusted advisors, and delivering a high quality final product on time. There are many factors necessary to achieve quality client service. The following are some features we would like to highlight which differentiate us from other firms: Governmental Experience: Our Firm has made the governmental sector a primary industry focus. We have served the audit and compliance needs of numerous governmental entities over the years, and remain committed to serving this sector. We provide the following statistics related to our governmental practice: Over 600 governmental entities served in the Southeast on an annual basis, which includes over 135 municipalities and significant business -type utilities experience (water/sewer, stormwater, solid waste, gas, electric, airports and transit operations). 125,000 hours of service annually to governmental entities. 125+ full-time equivalent professionals with current governmental accounting experience. o We serve over 150 entities who receive the GFOA Certificate of Achievement for Excellence in Financial Reporting on an annual basis. We serve as the plan auditor for approximately 30 single employer defined benefit pension plans in Florida, and currently audit in excess of $2.5 billion in Florida pension assets. We serve over 225 entities requiring federal/state Single Audits annually. Experience with Notable Municipalities in the Southeast: We are the current auditor of some of the most notable and recognized municipalities in the Southeast. These clients include Naples, Marco Island, and Fernandina Beach, Florida; Savannah, Georgia; Charleston, South Carolina; and Tuscaloosa, Alabama. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Experienced Personnel: The personnel included in this proposal for your engagement have numerous years of professional experience in the governmental sector and are dedicated to serving this industry. We make every effort to retain experienced and qualified staff which will assist in providing staff continuity. The quality of the proposed engagement team is the clearest evidence of our commitment to serve you. Responsiveness and Large Firm Resources with Small Firm Sensitivity: We pride ourselves in responding to the needs of our clients; not only the ability to meet deadlines, but also to respond to other requests. Our ability to be responsive is enhanced by the open communications and good working relationship we have with our clients. Our resources provide for the flexibility to meet your needs and to perform our services in an efficient and effective manner. Information Technology Services: We are proud to be one of the few firms in the Southeast to utilize Artificial Intelligence tools as part of our audit process. We also use a web -based file transfer software called Suralink. These tools provide for a more effective and efficient audit. We also have resources to address the evolving cybersecurity threats to your government by having Certified Information Systems Auditors ("CISA") on staff and who are certified by the American Institute of CPAs ("AICPA") to provide cybersecurity advisory services and the newly created cybersecurity assessment. Education: Presently, Mauldin & Jenkins clients have the opportunity to register and receive a minimum of sixteen hours of complimentary continuing education on an annual basis. We take our experience in serving governments, and choose timely and relevant topics to provide ongoing education to our clients. We believe education and training to be a key element of serving our governmental clientele. These classes are taught by Mauldin & Jenkins professionals, who also spend time each year teaching at various National and State Governmental Conferences. Nationally Recognized: Mauldin & Jenkins is consistently ranked in the Top 100 by various publications as one of the largest certified public accounting firms in the country. We are a regional firm, but the Firm's influence is shared nationally. Our partners have volunteered to serve: as the American Institute of CPA's (AICPA's) sole representative to Government Accounting Standards Advisory Council (GASAC); the 2015 Chairman of the Board of the AICPA; and a board member of the International Federation of Accountants (IFAC) in 2016. In January 2020, our own Joel Black accepted the opportunity to serve as the Chairman of the Governmental Accounting Standards Board (GASB). Mauldin & Jenkins is a leader nationally. We realize the difficulty in selecting an audit firm. By selecting Mauldin & Jenkins, you will be provided excellent client service and operational best practices stemming from our service to hundreds of governmental entities. We understand the work requested and are committed to meeting your needs. Thank you very much for considering our Firm and allowing us to present our proposal. This proposal represents a firm offer for 90 days from the date of the proposal. As a partner of Mauldin & Jenkins, Wade Sansbury is authorized to bind and make representations for the Firm. He will be the ultimate party responsible for the quality of the report and working papers. Daniel Anderson will be the project manager on your engagement. Both Daniel and Wade are out of our Bradenton, Florida office. Daniel Anderson, CPA, Director danderson@mjcpa.com 941-741-2213 (direct) Sincerely, MAULDIN & JENKINS, LLC Wade Sansbury, CPA, Partr��` wsansbury@mjcpa.com t( 1401 Manatee Ave West, Suite 1200 Bradenton, Florida 34205 941-741-2255 (direct) 855-891-0070 (toll free) INDUSTRY EXPERTISE PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 2 Executive Summary With extensive partner involvement and a team of dedicated governmental specialists, Mauldin & Jenkins will provide the City of Ocoee, Florida with the service and insight needed to achieve your goals. Our Understanding of the City of Ocoee's Requirements/Needs The City desires our Firm to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles. Our audit will be conducted in accordance with auditing standards and procedures recommended by the American Institute of Certified Public Accountants, the standards for financial audits as setforth in the U.S. General Accounting Off ice's Government Auditing Standards, and the provisions of the U.S. Office of Management and Budget Uniform Guidance (formerly Circular A-133), the Florida Single Audit Act, and the Rules of the State of Florida Auditor General as amended. We will provide the following as required by the City and the Community Redevelopment Agency, as applicable: - An independent auditor's report on the fair presentation of the Governmental Activities, Business - type Activities and Each Major Fund, and the aggregate remaining fund information which collectively comprise the City's basic financial statements in conformity with generally accepted accounting principles, including an opinion on the fair presentation of the supplementary information and the Schedule of Expenditures of Federal and State Awards "in relation to" the audited financial statements. - An independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards. Which will include any reportable conditions. - An independent auditor's report on compliance for each major program and on internal control over compliance required by OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Chapter 10.550, Rules of the Auditor General of the State of Florida. These reports will include any reportable conditions or instances of noncompliance. - A management letter that outlines any constructive suggestions for improvement to management. - An independent accountant's report on our examination of the City's compliance with Section 218.415, Florida Statutes, with respect to the City's investment of public funds. - An independent accountant's report on our examination of the CRA's compliance with Sections 218.415, 163.387(6), and 163.387(7) Florida Statutes. - Support and assistance in the implementation of any new changes in regulations by the GASB, FASB, GAO or the Auditor General. - Any additional auditing services or agreed upon procedures required by the City. These services/procedures will be performed only upon approval of a written agreement between the City and Mauldin & Jenkins, LLC. INDUSTRY EXPERTISE PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 3 To effectively address these issues and meet your key short- and long-term objectives, the City needs dependable, objective information. Therefore, as shown in Figure 1, you are seeking a proven, local firm to: With one of the largest go�,ernmental audit practices in the Southeast, our team will ensure efficiency, nunirnal disruptions, and substantial insight for the CiVs management and Council Members. ® Perform an annual audit and report on the financial statements of the City ® Perform an annual compliance audit for the City including the performance of state and federal Single Audits ® Candidly communicate with management regarding results and industry and regulatory updates, allowing for greater efficiency and better decision making Actively involve senior team members in all phases of the engagement, ensuring reliable, responsive service and quick issue resolution ® Provide value-added recommendations to strengthen the City's operations and internal controls Figure 1. Our Understanding of the City of Ocoee's True Service Needs An Efficient, Value -Added Approach to Achieving Your Objectives Our approach will be rooted in continuous communication with the City's management and Audit Committee. From day one, our team will take the time to understand your issues and keep you abreast of changing financial demands. This knowledge will allow us to maximize efficiency, minimize disruptions, and tailor our approach to your operations. Further, partner Wade Sansbury and director (senior manager) Daniel Anderson will personally oversee each engagement step, ensuring dependable service and guidance. Ultimately, our team will deliver reliable, insightful information, as well as valuable recommendations to improve the City's controls and strengthen your operations. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 4 Why Mauldin & Jenkins is Best Suited to Serve the City As shown in Figure 2, our team's expertise, dedication, and proactive approach are ideally suited to serve the City. Out team's depth of governmental experience, training, and industr), involvement Neill yield valuable intelligence, allowing the City to leverage best practices and advance operational performance. ,nllvt amizin= 1"ITicienacz oids1)(,cpi esVm'n agr<1 sxin nirt� ee In addition to serving more than 600 governmental entities throughout the Southeast, from small special districts to large entities with over $3 billion in assets, our professionals serve in leadership and instructor roles for various state governmental associations, governmental schools, and industry organizations including the AICPA. isir-igthenin", 0perats.r,Js with F're a nnt, � Our team members and Firm publications, such as our quarterly newsletter and free continuing professional education classes, will provide the City with regular updates of and guidance on regulatory, industry, and accounting developments. Our team will feature ongoing partner involvement throughout every audit phase —including fieldwork —as well as a dedication to staff continuity. And with an annual turnover rate well below the industry average, we can deliver. In addition to being one of the oldest and largest regional accounting firms in the Southeast, Mauldin & Jenkins has a 100- year track record of providing high -quality service to governmental entities across the Southeast. Our team's depth of governmental expertise, combined with their professional and industry involvement, gives them up-to-date knowledge of the trends, regulations, and standards affecting the City —allowing them to quickly address technical and operational issues. Instead of just resolving your financial statement and grant compliance issues, our governmental specialists will also help prevent them —empowering the City with the knowledge and best practices to strengthen your operations. With dependable oversight and a long- term commitment to team staffing, the City will enjoy reliable, responsive, and time -saving service from professionals with a deep understanding of your structure and challenges. With 120 governmental specialists and more than 370 professionals across several specialties, we have the resources, capability, and expertise to meet your long-term service needs as the City grows and changes. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 6� License to Practice in the State of Florida Mauldin & Jenkins is licensed to practice public accounting within the State of Florida. Our Firm's Florida license number is AD0007585. Additionally, all assigned key professional staff are properly licensed and registered to practice public accounting within the State of Florida. We have included a copy of the Firm's state |ioensure below which we have had since the mid'1980s and a copy of Wade and Danie|'s state |icensure. All other individual licenses are available upon request and can be independently verified at . Ron DeSantis, Governor Julie 1. Brown, Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AD0007585 EXPIRATION DATE: DECEMBER 31,2023 THE ACCOUNTANCY CORPORATION HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES MAULDN&JENx]NS.CERTIFIED PUBLIC ACCOUNTANTS,LLO MAVLn|N&1ENx]NS mmoxLLcnmpxvv/aeSUITE /mm Always verify licenses online at MyFloridal-Icense.com 155UED: 1211512021 Do not alter this document in any form. This is your license. It is unlawful for anyone other than the licensee to use this document. Ron DcsandsGovernor Julie \. Brown, Secretary STATE OF FLORIDA DEPARTMENT 0FBUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: x4C458I1 EXPIRATION DATE: DECEMQE&31.2U23 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN |SLICENSED UNDER THE PROVISIONS 0FCHAPTER 473,FLORIDA STATUTES SAN8BURY,WADE PATTEN 1w}1MANATEE AVENUE WEST , ou|TE000 Vr an^oewrow rL:wxoo Alwayswm�|�en,p,on|me�mvF|miuoucenm.mm mooco`m/awmn� Do not alter this document many form, This is your llcensL. It Is unlawful for anyone other than the licensee to usc! this document. INDUSTRY EXPERTISE IPROACTIVE SERVICE IPROVEN RESULTS SINCE 1918 Ron DeSantis, Governor STATE OF FLORIDA Julie I, drown, Secretary DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AC42735 EXPIRATION DATE: DECEMBER 31, 2023 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES ANDERSON, DANIEL ROSS �� y rI0 3607 1 ST AVENUE W r " BRADENTON FL 34205 L�r v I_! it ISSUED:12/16/2021 Always verify licenses online at MyFloridaLicense.com Do not alter this document In any form. This is your license. It is unlawful for anyone other than the licensee to use this document. We hereby affirm that Mauldin & Jenkins, LLC is independent with respect to the City and the City's component unit. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Off ice's Government Auditing Standards. We are also independent with respect to the City within the meaning of Rule 101 of the Code of Professional Ethics of the American Institute of Certified Public Accountants and the applicable published rules and interpretation thereunder. We have not had any professional relationships with the City over the past five years. We will conduct our audits objectively and will report findings, opinions and conclusions objectively. As noted above, we are free from personal and external impairments to independence, are organizationally independent and will maintain an independent attitude and appearance so that opinions, conclusions, judgments, and recommendations are impartial and will be viewed as impartial by knowledgeable parties. There are no situations that might lead others to question our independence. INDUSTRY EXPERTISE PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Organization and Size Mauldin & Jenkins was formed in 1918, and has been actively engaged in governmental auditing since its inception. We have been operating in Florida since 2011. Mauldin & Jenkins is considered to be one of the Southeast's largest locally owned providers of audit and accounting services, and one of the largest certified public accounting firms in the Country. Mauldin & Jenkins serves clients throughout the southeastern United States. Mauldin & Jenkins is considered to be a large regional firm. Mauldin and Jenkins has offices located in Bradenton and Sarasota Florida; Atlanta, Macon, Albany and Savannah, Georgia; Chattanooga, Tennessee; Columbia, South Carolina; Athens, Huntsville, Florence, and Birmingham, Alabama. We have a practice structure with the scale to serve governmental clients well due to the efficient allocation of resources in our geographic area. Firm History and Expansion 1918 1987 2011 j_, 2017 2020 a.: A 1975 2004 2013 2018 2021 Firm's governmental oractice is the largest niche in the Firm representing approximately 28% of the Firm's total practice. However, size and resources alone are not the most meaningful measure of success; in the end, our clients remain the best judges of Mauldin & Jenkins' value. Other key information relative to the size and experience of Mauldin & Jenkins is as follows: • 410,000 - approximate total hours of service provided annually to clients of the Firm • 120,000 - approximate total hours of service provided annually to governmental clients • 50% - percentage of governmental practice as compared to Firm's attestation practice • 28% - percentage of governmental practice as compared to Firm's overall practice • 600 - approximate total governmental entities served in past three years with annual revenues in excess of $35 billion and total assets in excess of $105 billion • 410 -total number of Firm personnel • 150 - total clients served who obtain the GFOA/ASBO Certificates • 44 - total clients with publicly issued debts in excess of $50 million • 58 - total number of Firm partners • 21- total number of full-time governmental partners and directors • 12 - total number of full-time governmental managers • 125 - total number of professionals with current governmental experience • 226 - number of federal Single Audits performed by the Firm in 2020 (more than any other firm in our geographic service area) INDUSTRY EXPERTISE I PROACTIVE SERVICE i PROVEN RESULTS SINCE 1918 Serving Governments For Over 100 Years Mauldin & Jenkins' commitment to government began when our Firm was established in 1918. Since then, we have viewed service to governments as significant to the overall success of the Firm. Today, the governmental sector is an industry that has been specifically identified for our continued growth in professional services. Accordingly, all professionals, from entry-level accountants to partners (who select the governmental sector as their focus), are trained to understand the issues and meet the needs of state and local governmental entities. As noted previously, Mauldin & Jenkins employs 32 partners, directors and managers who dedicate 100% of their time serving governmental clients and have a combined 540 years of experience. We also have numerous additional professionals with current experience in providing services to governmental entities — many of whom spend their time exclusively on governmental clients. Mauldin & Jenkins' dedicated professionals can bring a comprehensive understanding of the issues that face government entities as well as "bench strength" at all levels, allowing us to respond swiftly and effectively to your evolving needs. ON The goal of our governmental practice is to help governments improve their financial processes and strategies so that they can in turn, achieve their goal of improving the lives of their citizens. This shared commitment to the goals of our clients has resulted in a significant government clientele. As noted in our Letter of Transmittal, we currently serve over 600 governments in the Southeast. Location of the Office from Which the Work is to he Performed The Bradenton office will be the office providing services to the City. As noted previously, Mauldin & Jenkins has over 120 professionals that are dedicated to serving governmental clients, all of which are available to the City. The Bradenton office currently employs 15 professionals with current experience in providing services to governmental entities and who will meet the continuing professional education requirements set forth in the U.S. General Accounting Office Government Auditing Standards. A further profile of the Bradenton office and the Firm's professional staff as a whole is as follows: Professional Staff by Level Bradenton Firm -Wide Partners 7 58 Managers 4 78 Senior Associates 4 38 Other Associates and Consultants 25 236 Total 40 410 c..... INDUSTRY EXPERTISE I PROACTIVE SERVICE i PROVEN RESULTS SINCE 1918 Past Experience of the Office and the Firm Our personnel and Firm have significant experience preparing governmental financial statements in accordance with all applicable standards. Perhaps the greatest indicator of this experience and indication of our reliability as a professional service provider to state and local governments is our list of governmental clients. Cities: Cities we have audited or are in the process of serving within the past five years are: Georgia 39) Jefferson 78) Toccoa 111) Wildwood 1) Albany 40) Jeffersonville 79) Tucker 2) Alpharetta 41) Johns Creek 80) Turin North Carolina 3) Americus 42) Kennesaw 81) Tybee Island 112) Asheville 4) Austell 43) Kingsland 82) Union City 113) Black Mountain 5) Bainbridge 44) Lawrenceville 83) Vernonburg 114) Garner 6) Baldwin 45) Leesburg 84) Villa Rica 115) New Bern 7) Ball Ground 46) Lilburn 85) Waycross 116) Rocky Mount 8) Barnesville 47) Lyons 117) Selma 9) Bloomingdale 48) Milledgeville Alabama 10) Braselton 49) Milner 86) Huntsville South Carolina 11) Brookhaven 50) Milton 87) Tuscaloosa 118) Aiken 12) Brunswick 51) Monroe 119) Beaufort 13) Byron 52) Morrow Mississippi 120) Chapin 14) Cartersville 53) Nashville 88) Gulfport 121) Charleston 15) Cedartown 54) Peachtree City 122) Clover 16) Chamblee 55) Peachtree Corners Florida 123) Hardeeville 17) Chattahoochee Hills 56) Perry 89) Apopka 124) Hemingway 18) Clarkston 57) Pooler 90) Callaway 125) Hollywood 19) College Park 58) Powder Springs 91) Clewiston 126) Goose Creek 20) Conyers 59) Quitman 92) Cooper City 127) Johnsonville 21) Cordele 60) Port Wentworth 93) Crystal River 128) Kiawah Island 22) Covington 61) Richmond Hill 94) Fernandina 129) Loris 23) Decatur 62) Riverdale 95) Ft. Myers Beach 130) North Augusta 24) Doraville 63) Rockmart 96) Haines City 131) North Charleston 25) Douglasville 64) Rome 97) Hallandale Beach 132) Orangeburg 26) Duluth 65) Roswell 98) Indiantown 133) Pamplico 27) Dunwoody 66) Savannah 99) Islamorada 134) Rock Hill 28) Fairburn 67) Sharpsburg 100) LaBelle 135) Seabrook Island 29) Fayetteville 68) Social Circle 101) Lake Placid 136) Summerville 30) Flovilla 69) South Fulton 102) Longboat Key 31) Forest Park 70) St. Marys 103) Marco Island Tennessee 32) Forsyth 71) Stockbridge 104) Naples 137) Bristol 33) Garden City 72) Stonecrest 105) North Port 138) Clarksville 34) Grovetown 73) Suwanee 106) Pensacola 139) Jamestown 35) Griffin 74) Temple 107) Pinecrest 140) Jackson 36) Hapeville 75) Thomasville 108) Plant City 141) Spring Hill 37) Hinesville 76) Thunderbolt 109) Tarpon Springs 38) Holly Springs 77) Tifton 110) Tequesta r, ] INDUSTRY EXPERTISE I PROACTIVE SERVICE i PROVEN RESULTS SINCE 1918 10 Annual Comprehensive Financial Report Certificates of Achievement and Excellence Mauldin & Jenkins serves over 6UOgovernments and 1SUgovernmental units who obtain the GFOA's Certificate of Achievement for Excellence in Financial Reporting (and/or the ASBO's Certificate of Excellence in Financial Reporting). Mauldin & Jenkins' clients have never failed to obtain the Every Annual Comprehensive Financial Report submitted has received the award. The following are current clients: Countios� 28) Orange, NC 54) Chapin, SC 82) Milton 1) /mhcn,-C|n,kc 29) Pvuk8vu 55) Clarksville, TN ao) Monroe 2) Augusta -Richmond oo> Rockdale 56) College Park 84) Morrow 3) Barrow 51) 3po|UinA 57) Conyers 85) Naples, FL 4) Ucnufo,t,uo 52) YVo|mo 58) Cooper City, FL 86) New Bern, NC s) CnrteemQ|c 35) Washington, INC 59) Covington 87) N.Charleston, SC 6) Chatham 54> nVmtfic|d oo) Decatur aB) North Port, FL r) Clayton 61) DovuromiUe 89) Peachtree City u) cu||eton,Sc Cities- 62) ounwnody so) Pensacola, FL o) cn/umbu,'Moscooee 55) Aiken, SC 63> Fayetteville 91) Perry 10) A��V\ a6) A|000y 54) �n|rUum y2) t�����FL 11) Douglas 37) Alpharetta B) Forest Park 93) Plant City, FL 12) EoQcVe|d.3C 59) Americus 66) Garden City 94) Pun|ar 13) Floyd 39) Apopka, FL 67) snffio 95) Port Wentworth 14) pony,h 40)Auste|l 68>Gulfport, MS 96) Riverdale 15) Glynn 41> Ball Ground 69) Haines City, FL 97> Rockmart 16> Greenville, SC 42} Beaufort, SC 70) Hallandale Bch, FL 98) Rome 17) swinnett 43) Black Mountain, NC 71) VupeviUc 99) Roswell 18) Halifax, NC 44) Bluffton, SC 72} MnrdceviUe.SC zoo)St. Nxy,�, 19) Mnmomn'TM 45) Bradenton, FL 73) Vincsvi||: 101)Sandy Springs uo> Henry 46) Bristol, TN 74) Holly Springs 182)8n,annah 21) Jackson 47) Brookhaven 75) John's Creek 103)Stuckb,|Uge 22) Lancaster, SC 49) Brunswick 76) Kennesaw 104)3uwnnee 23) Uoe"tV 49) Callaway, FL 77) Kivnnh|gnnd zoS)Thunderhn|t 24) Macon -Bibb 50)Cnrtrrsx||e 78)Kingsmnd zos)Tarpon Springs, pL 25) Morgan 51) Chamblee 79) Marco Island, pL 1o7)Tuscaloosa, AL cs) Newton sz) Charleston, SC Bu) Longboat Key, pIL 1no)Union City 27) Oconec'uo Sa) chmmb|cc 91) MiUcdge,iuc Boards of Education: Other Governmental Entifies: 20e) Atlanta Public Schools 124) Central Savannah River Area Regional Comm. oo) Beaufort County Schools 125) Charleston Water 5ystcm 111) Bibb County Schools zzx) Clayton County Water Authority 112) Cartersville City Schools 127) Cobb County Marietta Water Authority 113) Clayton County Schools 128) Emerald Coast Utilities Authority 114} Cobb County Schools zzp) Greenwood Commissioners o,Public Works 115) Fayette County Schools 130} Greer Commission ufPublic Works 116) Fulton County Schools 131) Henry County Water Authority 117) Gn|nncttCounty Schools 132) ],0ygAgg.tp�Reaionu|Transportation Authority 118) Lee County School District 133) Macon Water Authority 119) Marietta City Schools za*) Mount Pleasant Waterworks zzo) Richland Co. School District One 135} North Charleston Sewer District 121) Savannah -Chatham County Schools 136} Port nfCorpus Christi Authority 137) Public Building Authority ofKnox Co. &KnoxviUe State Governmental Entities: oo) South Florida Transportation Authority 122) Ga. Envirvn.Fin. Auth.(GspA) 139) Tampa Bay Water Authority zaa) Ga. Ports Authority INDUSTRY EXPERTISE I PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 11 Single Audit Experience Mauldin & Jenkins is a leader in providing audit and Single Audit services to governmental and not -for -profit entities in the. Southeast similar to the City. We also have substantial experience performing Florida State Single Audits as required by the Florida Auditor General's office. Based on the most recent data provided by the Federal Audit Clearinghouse (FAC) which is for calendar year 2020, Mauldin & Jenkins audited 226 entities representing approximately $4 billion in federal expenditures for state, local government, and non-profit clients which is the: • Highest among public accounting firms in the Southeast as it relates to the number of Single Audits conducted; and • Highest among public accounting firms in the Southeast as it relates to total expenditures audited under the Single Audit Act. Number of Single Audits Performed Carr, Riggs & Ingram 84 Cherry Bekaert 4 81' Clifton Larson Allen 53 CS&L 3 Mauldin & Jenkins, LLC 226 MSL, Inc 60 Purvis Gray - 42 RSM 61 0 50 100 150 200 250 Federal Award Dollars Audited (In Thousands) Carr, Riggs & Ingram = 976,522 Cherry Bekaert Lfflffi v, 1,628,419 Clifton Larson Allen r 972,551 CSL ( 18,796 Mauldin & Jenkins, LLC 4,011,684 MSL, Inc. 1,299,273 PUNTS Gray 418,843 RSM-_ r_,,. w 2,562,519 1,000,000 2,000,000 3,000,000 4,000,000 NOTE: The above information was summarized from the Federal Audit Clearinghouse for audits with fiscal year -ends in calendar year 2020 (the last year for which complete information is available) for states in which our Firm has offices. INDUSTRY EXPERTISE i PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 12 Florida Governmental Client Listing Please see below for a current listing of our Florida governmental clients all served by our Bradenton, Florida office personnel. Client Name Dates of Annual Audit Services Contact Person Phone Number 1 Amelia Island Convention & Vistors Bureau, Inc. 2019 to current Pierre Laporte, Board Member 904-261-7803 2 Amelia Island Mosquito Control District 2019 to current Darlene Nunez -Pittman, Office Manager 904-261-5283 3 Bayshore Gardens Park & Recreation District 2006 to current Gia Cruz, District Office Manager 941-755-1912 4 Captiva Erosion Prevention District 2014 to current Jennifer Nelson, Administrator 239-472-2472 5 Citrus County Mosquito Control District 2019 to current Beth Norris, Finance Director 352-527-7478 6 City of Apopka 2020 to current Gladymir Ortega, Finance Director 407-703-1709 7 City of Callaway 2018 to current David Schultz, Finance Director 850-871-6000 8 City of Clewiston 2019 to current Shari Howell, Finance Director 863-983-1484 9 City of Crystal River 2014 to current Michelle Russell, Finance Director 352-795-4216 10 City of Haines City 2012 to current Omar Delesus, Finance Director 863-421-9957 11 City of Hallandale Beach 2017 to current Geo Neste, Finance Director 954-457-1365 12 City of Marco Island 2013 to current Gil Polanco, Finance Director 239-389-5016 13 City of Naples 2006 to current Gary Young, Finance Director 239-213-1815 14 City of North Port 2013 to current Scott Skipper, Accounting Manager 941-429-7108 15 City of Palmetto 2021 to current Jim Freeman, City Clerk 941-723-4570 16 City of Palm Beach Gardens Firefighters Pension 2019 to current Scott Baur, Administrator 561-624-3277 17 City of Plant City 2013 to current Diane Reichard, Finance Director 813-659-4215 18 City of Sarasota Firefighters Pension 2015 to current Shayla Griggs, City Auditor and Clerk 941-954-4160 19 City of Sarasota General Employees Pension 2015 to current Shayla Griggs, City Auditor and Clerk 941-954-4160 20 City of Sarasota Police Officers' Pension 2015 to current Shayla Griggs, City Auditor and Clerk 941-954-4160 21 City of Tarpon Springs 2020 to current Ron Harring, Finance Director 727-943-1150 22 City of Wildwood 2018 to current Cassandra Smith, City Clerk/Finance Director 352-330-1330 23 Emerald Coast Utilities Authority 2018 to current Justin Smith, Finance Director 850-969-3392 24 Englewood Water District 2019 to current Lisa Hawkins, Finance Director 941-474-3217 25 Hallandale Beach Community Redevelopment Agency 2017 to current Geo Neste, Finance Director 954-457-1365 26 Hardee County Industrial Development Authority 2016 to current Bill Lambert, Director 863-773-3030 27 Lakeland Area Mass Transit 2017 to current David Persaud, Chief Financial Officer 863-327-1303 28 Miami Beach Employees' Retirmement Plan 2020 to current Rick Rivera 305-673-7000 29 North Port Firefighters Pension Plan 2007 to current Dave Carroll, Plan Administrator 276-617-8360 30 North Port Police Pension Plan 2015 to current Richard Manzo, Plan Administrator 239-573-4750 31 Ocean Highway and Port Authority 2013 to current Rossana Hebron, Office Manager 904-491-7422 32 Palm Bay Police Officers & Firefighters Pension Plan 2019 to current Kathy Adams 321-724-8877 33 Polk Transit Authority 2017 to current David Persaud, Chief Financial Officer 863-327-1303 34 Seacoast Utility Authority 2020 to current Daniela Russell, CFO 561-656-2204 35 South Florida Regional Transportation Authority 2017 to current Joseph Khouzami, Accounting Manager 954-788-1780 36 Tampa Bay Water 2017 to current Sandro Svrdlin, Finance Manager 727-791-2306 37 Town of Fort Myers Beach 2019 to current Joan Renaudo, Assistant Finance Director 239-765-0202 38 Town of Lake Placid 2012 to current Rachel Osborne, Finance Director 863-699-3747 39 Town of Longboat Key 2014 to current Susan Smith, Finance Director 941-316-6882 40 Trailer Estates Park & Recreation District 2003 to current TJ Miller, Office Manager 941-756-7177 41 Village of Indiantown 2018 to current Howard Brown, Jr., Village Manager 772-597-8282 42 Village of Islamorada 2013 to current Maria Bassett, Finance Director 305-664-6445 43 Village of Pinecrest 2017 to 2020 Marie Arteaga-Narino, Finance Director 305-234-2121 44 Village of Tequesta 2021 to current Hugh Dunkley, Finance Director 561-768-0424 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 13 Similar Engagements with Other Governmental Entities The following is a list of governmental audits performed in the past five years by the Bradenton office included within this proposal as references. Feel free to give any of these clients, or any others listed within this proposal, a call. The information below is intended to demonstrate that we understand the nature of the operations similar in size to the City and have relevant, current experience serving Florida governments in your area. Mauldin & Jenkins has substantial expertise gained from auditing other governments in the Southeast which also have significant governmental operations and other large utility enterprise operations. This concept touches on one of the more unique qualities Mauldin & Jenkins brings to you, a Firm with vast resources of experienced people normally associated with larger national firms, but sensitivity to client service similar to that provided by many smaller firms. We believe the City and Mauldin & Jenkins to be a good match. 1) Cite of maples, Florida General City government with a population of approximately 21,000. The City has assets Information of approximately $304 million and annual revenues of approximately $86 million. (including The City provides numerous services including: water and sewer, solid waste, accounting stormwater, public safety, parks and recreation, community development, and system used) other customary services. The City uses MUNIS for its accounting needs. Scope and Type Financial audits and compliance audits in accordance with Uniform Guidance of Engagement (Single Audits) and Florida Single Audit Act. Preparation of the Annual Comprehensive Financial Report and Certificate of Achievement awarded by GFOA. Audit of three single employer DB Pension plans. Dates September 30, 2006 through present Partner/Manager Wade Sansbury/Daniel Anderson Total Hours 550 hours Contact Mr. Gary Young, Deputy Finance Director — (239) 213-1815 — Information gyoung@naplesgov.com 2) City of Hallandale Beach, Florida General City government with a population of approximately 39,500. The City has assets Information of approximately $322 million and annual revenues of approximately $114 million. (including The City provides numerous services including: water and sewer, sanitation, accounting stormwater, CRA, public safety, parks and recreation, community development, system used) and other customary services. The City uses MUNIS for its accounting needs. Scope and Type Financial audits and compliance audits in accordance with the Uniform Guidance of Engagement and the Florida State Single Audit requirements. Preparation of the Annual Comprehensive Financial Report and the maintenance of the GFOA Certificate. Dates ` September 30, 2017 through present Partner/Manager Wade Sansbury/Daniel Anderson Total Hours 450 hours Contact Geovanne Neste, Finance Director — (954) 457-1365 — Information gneste@cohb.gov INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 14 3) City of North Port, Florida General City government with a population of approximately 60,000. The City has assets of Information approximately $507 million and annual revenues of approximately $95 million. The (including City provides numerous services including: water and sewer, solid waste, and other accounting customary services. The City uses Central Square/Superion module GMBA for its system used) accounting needs. Scope and Type Financial audits and compliance audits in accordance with OMB Circular A-133. of Engagement Preparation of the Annual Comprehensive Financial Report and Certificate of Achievement awarded by GFOA. Dates September 30, 2013 through present Partner Wade Sansbury Total Hours 450 hours Contact Mr. Scott Skipper, Accounting Manager — (941) 429-7108 — 4) City Plant City, Florida General City government with a population of approximately 39,000. The City has assets of Information approximately $300 million and annual revenues of approximately $70 million. The (including City provides numerous services including: water and sewer, sanitation, accounting stormwater, CRA, public safety, parks and recreation, community development, system used) and other customary services. The City uses MUNIS for its accounting needs. Scope and Type Financial audits and compliance audits in accordance with the Uniform Guidance of Engagement and the Florida State Single Audit requirements. Preparation of the Annual Comprehensive Financial Report and the maintenance of the GFOA Certificate. Dates September 30, 2013 through present Partner/Manager Wade Sansbury/Daniel Anderson Total Hours 450 hours Contact Diane Reichard, Finance Director — (813) 659-4215 — Information dreichard@plantcitVgov.com 5) City of Ryarco Island, Florida General City government with a population of approximately 45,000. The City has assets of Information approximately $380 million and annual revenues of approximately $69 million. The (including City provides numerous services including: general government, public safety, accounting parks and recreation, community development, wastewater utility and other system used) customary services. The City uses MUNIS for its accounting needs. Scope and Type Financial audits and compliance audits in accordance with the Uniform Guidance of Engagement and the Florida State Single Audit requirements. Preparation of the Annual Comprehensive Financial Report and the maintenance of the GFOA Certificate. Dates September 30, 2013 through September 30, 2018 Partner/Manager Wade Sansbury/Daniel Anderson Total Hours 350 hours Contact Mr. Guillermo Polanco, Finance Director — (239) 389-5016 — Information gpolanco@cityofmarcoisland.com INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 15 Continuing Education of Partners and Staff All members (i.e., partners) and staff of Mauldin & Jenkins receive substantial continuing education in audit and accounting —typically over 100 hours of such study per year. As soon as a staff person becomes a key ingredient to any type of niche service such as governmental audit, accounting and consulting, specific continuing education is sought. A good example includes sending our staff with over one year of governmental audit experience to various GFOA and AICPA training for audit, accounting and financial reporting courses. All partners and staff serving in the governmental sector join together in July each year for the M&J Annual Governmental Conference in which three days' worth of audit, accounting and financial reporting training is provided. Mauldin & Jenkins also provides week long audit efficiency training via Audit Watch every June to all staff persons with less than five years of experience. Further, every July staff persons from various levels of experience are provided with four days of training relative to the conduct of Single Audits and the preparation of Annual Comprehensive Financial Reports. All staff associated with the annual audit of the City will exceed all the continuing professional education requirements contained in the Yellow Book throughout the term of the agreement. Free Continuing Education for Governmental Clients We provide free continuing education for all of our governmental clients. We pick a couple of significant topics tailored to be of interest to governmental entities, and offer the sessions several times per quarter virtually and at a variety of client provided locations resulting in greater networking among our governmental clients. We obtain the input and services of experienced outside speakers along with our in-house professionals. Examples of subjects addressed in past quarters include: • Accounting for Debt Issuances • Achieving Excellence in Financial Reporting • Best Budgeting Practices, Policies and Processes • Budget Preparation • Annual Comprehensive Financial Report Preparation • Cybersecurity Risk Management • Evaluating Financial and Non -Financial Health of a Local Government • Financial Report Card — Where Does Your Government Stand? • Financial Reporting Model Improvements • GASB No. 84, Fiduciary Activities • GASB No. 87, Leases • GASB Projects & Updates (ongoing and several sessions) • Grant Accounting Processes and Controls • Human Capital Management • Information Technology (IT) Risk Management • Internal Controls Over Accounts Payable, Payroll and Cash Disbursements • Internal Controls Over Receivables & the Revenue Cycle • Internal Revenue Service (IRS) Compliance Issues, Primarily Payroll Matters • Policies and Procedures Manuals • Segregation of Duties • Single Audits for Auditees �. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 16 Membership Our Firm is a member in good standing with all of the following professional organizations: American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FICPA), Government Finance Officers Association (GFOA), the Florida FGOA, and the AICPA Governmental Audit Quality Center. We are committed to the governmental sector as well via our involvement with these organizations as well as our volunteer work we provide via training and speaking engagements with these and other organizations. Note that as mentioned in our Letter of Transmittal, our very own Joel Black is now currently serving as Chair of the Governmental Accounting Standards Board. We have also had Firm personnel serve as the Florida Institute of CPAs Board Chairman and the AICPA Board Chairman. These are all evidence of our presence within the national governmental market place and also serves as examples of our commitment to the governmental sector. Quality Control Review In the mid 70s, the Private Companies Practice Section (PCPS) was founded by the American Institute of CPAs (AICPA) to establish a voluntary quality assurance program for CPA firms. There are requirements for membership in the section, which include mandatory continuing education for each member of the professional staff and a key element is a tri-annual independent review of a firm's quality control system in its practice of public accounting. Mauldin & Jenkins, LLC has been a member of the section from its inception. The peer review aspect has evolved from being voluntary to mandatory and Mauldin & Jenkins is in full compliance with the requirements of having a tri-annual review. In the peer reviewer's latest report dated November 12, 2020, our reviewing firm gave a rating of "pass" which is the highest form of assurance a reviewing firm can render on the system of quality control for our accounting and audit practice. A Copy of the report on external quality control review is provided on the following page. The quality control review included a review of specific government engagements. No letter of comment was received as a result of this review. We are quite proud to be one of the few Southeast based firms to have undergone this review and to have received such an excellent opinion from a large reputable national firm. Our public company practice is also reviewed in accordance with CAQ requirements as administered through the Public Company Oversight Board (PCAOB). Also note, that as part of our quality control system, we perform internal peer reviews by office to ensure compliance with these standards during the two year break period between external peer reviews. Wade Sansbury, Miller Edwards, Daniel Anderson, and Alison Wester have all participated in this process. Additionally, we perform peer reviews for other firms across the country. As such, we have extensive knowledge and experience in this area which helps our Firm maintain sound quality control over our engagements. INDUSTRY EXPERTISE PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 17 W= REPORT O\ THE FIRM'S SYSTEM OF QUALITY CONTROL November 12. 2020 To the Shareholders of Mauldin & Jenkins, LLC and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Mauldin & Jenkins. LLC (the firm) applicable to engagements not subject to PCAOB pennanent inspection in effect for the year ended May 31, 2020. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives. scope. limitation of. and the procedures performed in a System Review as described in the Standards may be found at z.m ..aicpa.ur2is'suzn nu ^ The summary also includes an explanation of how engagements identified as not performed or reported in conformmity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The fur is also responsible for evaluating actions to promptly renmediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality contioL if any. Peer Reiiewet's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm s compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Goovimmnl dnditing b'tandards, including compliance audits under the Single Audit Act, audits of employee benefit plans, audits performed under FDICL4, an audit of a broker -dealer and an examination of service organization's SOC I engagement. As a put of our peer review, we considered reviews by regulatory entities it, conun nicated by the fur, if applicable, in determining the nature and extent of our procedures. P�Ftares, IJ P 1725 Jac+ 0MBeet, S.it VA 124011 P i40371t566 I1.601 2N 1710 IF 51r)371 359a Opinion In our opinion. the system of quutlity control for the accounting and auditing practice of Mauldin & Jenkins. LLC applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended Nfay 317 2020, has been suitably designed and complied with to provide the fum with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating. of pass. pass with dgJUenQ,(res) or fail. Alauidin 45, Jenkins. LLC has received a peer review rating of pass. PBMowo,, L L P PEINfires. LLP .. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 18 Governmental Attestation Services Other attestation services beyond financial and compliance audits which Mauldin & Jenkins currently provides to our clients include: • Forensic audits • Performance audits • Information systems audits • Cybersecurity assessments • Agreed -upon procedures • Bond issuance services • Capital asset inventory services Governmental IT Solutions As noted above, Mauldin & Jenkins performs various IT attestation and non -attestation services. The following are three such services. CybersecuritV Framework Engagements With governments dealing with IT ransoms, cybersecurity is one of the top issues on the minds of nearly every government (large & small). Managing this business issue is especially challenging. A government with a highly mature cybersecurity risk management program still has a residual risk that a material cybersecurity breach could occur and not be detected in a timely manner. Services can be provided via: (1) attestation engagements, or (2) consulting engagements. The AICPA has established standards for performing attestation engagements in this arena with the issuance of the SOC for Cybersecurity as part of its suite of System and Organization Controls (SOC) reporting. Consulting services can be provided while not compromising auditor independence. t �S y N� System Vulnerability Assessments Engagements .101 This is the process of defining, identifying, classifying and dc prioritizing vulnerabilities in computer systems, C-1 applications and networks infrastructures, and providing an assessment with necessary knowledge, awareness and risks to understand the threats to determine appropriate reactions. Using specialized tools and applications, we can access networks to scan with automated tools and interrogate every device connected to network with the 42 objective of searching for misconfigurations, unsupported ratite software, missing software updates and patches, etc. v, r INDUSTRY EXPERTISE I PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 19 Penetration Testing Engagements This is the practice of testing a computer system to find security vulnerabilities that a hacker/attacker could exploit using automation or manual applications. The process involves gathering information about the target before the test, identifying possible entry points, attempting to break in — actuallyorvirtually—andreporting back the findings. Tests come from external or internal angles of entry. Our main objective is to identify security weaknesses. Penetration testing can also be used to: test an organization's security policy; its adherence to compliance requirements; its employees' security awareness; and, the government's ability to identify and respond to security incidents. Governmental Advisory Services Beyond traditional audit and accounting services and IT services, we provide advisory services that are wide- ranging in nature. Our experienced government advisory team helps governments, governmental agencies and special purpose governmental organizations balance fiscal responsibility with the latest business strategies to achieve targeted and overarching objectives. Our advisory services can be summarized via the following bubbles: Operational Efficiency and Effectiveness: ensure business processes and service delivery are provided in a manner and outcomes maximizing targeted pre producing goals, desired results. INDUSTRY EXPERTISE I PROACTIVE SERVICE l PROVEN RESULTS SINCE 1918 20 Personnel Qualifications Proposed Contract Team In order to provide the highest quality service in the most cost efficient manner, Mauldin & Jenkins has formed a client service team which will function as a cohesive unit, and would represent a superb assortment of talent and experience for the audit of the City. The unit would be assembled as follows: Team Member Name Engagement Performance Roll Years of Experience Wade Sansbury, CPA Engagement Lead Partner 25 Miller Edwards, CPA Engagement Quality Assurance Partner 3S Daniel Anderson, CPA Engagement Manager 12 Jameson Miller IT Consultant 12 Kris Trainor, CPA Fraud Risk Consultant 24 The above team dedicated to audit the City will include (at a minimum): two partners, one senior manager, and at least two staff professionals and will be fully staffed from our Bradenton, Florida office location. The manager and staff professionals will be substantially on -site full-time throughout the conduct of their role in the audit. Other governmental audit professionals will be available to assist throughout the fieldwork and the preparation of the financial reports. The engagement lead partner will correspond with the City management on financial reporting, audit and related issues on an ongoing basis, and this individual will also be dedicated to serve the City throughout fieldwork, reporting and conclusion in all respective fiscal years. Mauldin & Jenkins has the depth of resources which allows us to provide you with significant resources of knowledgeable professionals to meet your deadlines. Individual Resumes of Key Personnel Please see the following pages for information on key individuals who are slated to serve and who are available to serve the City during the audit process. Z Al _ INDUSTRY EXPERTISE PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 21 Wade Sansbury, CPA Partner 941-741-2255 Bradenton, Florida wsansbury@n-cpa.com Wade Sansbury is a partner and a Certified Public Accountant with Mauldin & Jenkins. He is registered and licensed to practice in Florida and Georgia. Wade is a partner who works exclusively in the governmental sector of the Firm's audit practice. Wade has over 25 years of experience serving governmental clients similar in nature to the City. His experience has included serving cities, counties, schools and special districts. His experience also includes serving entities with significant utility operations (including water and sewer stormwater electric natural gas and sanitation). Wade will have the overall engagement responsibility for the City engagement including planning, developing the overall audit approach, supervision of staff, and will be amain contact point for the City. As the auditor in -charge of the overall audit of the City, Wade meets the educational requirements under Government Auditing Standards and Florida Statutes. Wade's Florida license number is AC45811 and is currently active through December 31, 2023. Technical Experience During his career, Wade has served numerous governmental clients on behalf of the Firm. The following is a partial listing of governmental clients served by Wade in the capacity of engagement partner in -charge or quality assurance review partner: Cities 24) Naples 47) Toombs County 1) Albany 25) North Port 48) Monroe County 2) Apopka 26) Palmetto 49) Stephens County 3) Arcadia 27) Pensacola 50) Forsyth County 4) Beaufort 28) Pinecrest 51) Walton County 5) Bradenton 29) Plant City Boards of Education 6) Callaway 30) Roswell 52) Highlands Co. School District 7) Conyers 31) Sandy Springs 53) Lee Co. School District 8) Cooper City 32) Social Circle 54) Forsyth Co. BOE 9) Cordele 33) Tarpon Springs 55) Gwinnett Co. BOE 10) Covington 34) Tequesta 56) Henry Co. BOE 11) Crystal River 35) Union City Other Governmental Units 12) Decatur 36) Islamorada 57) Tampa Bay Water 13) Fort Myers Beach Counties 58) Hardee Co. Industrial 14) Griffin 37) Liberty County Development Authority 15) Haines City 38) Lumpkin County 59) Ocean Highway and Port 16) Hallandale Beach 39) Henry County Authority 17) Lake Placid 40) Taylor County 60) South Florida Regional 18) Longboat Key 41) Rockdale County Transportation Authority 19) Marco Island 42) Sumter County 61) Lakeland Area Mass Transit 20) Milledgeville 43) Tift County 62) Captiva Erosion Prevention 21) Morrow 44) Clayton County District 22) Milton 45) Bibb County 63) Manatee Co. Mosquito 23) Monrow 46) Dougherty County Control District INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 22 Professional Associations and Education ® Bachelor of Business Administration in Accounting from Valdosta State University in 1995 ® Certified Public Accountant licensed by the States of Florida and Georgia ® Member of the American Institute of Certified Public Accountants (AICPA) ® Member of the Florida Institute of Certified Public Accountants (FICPA) ® Member of the Government Finance Officers Association (GFOA) ® Member of the Florida Government Finance Officers Association (FGFOA) Wade is currently serving as the Firm's Bradenton office managing partner and is the Firm's lead governmental partner in the State of Florida. He is also a member of the Firm's seven member Executive Committee, which governs the actions and directions of the Firm. Wade also currently serves on the Bradenton Area EDC Investor Relations Committee and does volunteer work with the Boy Scouts. Wade is also on the Firms Technology Committee which helps to oversee the Firm's usage of technology and the application of that technology in the audit practices. Note that Wade has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. Wade also has extensive experience with multiple client computer systems and software and is a leader in the Firm for auditing such areas. Audit Training Wade annually exceeds the professional standards requirements requiring 80 hours of CPE every two year period and GAGAS standards requiring at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. He attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, the FGFOA conference, AICPA sponsored courses, and various other courses. Wade has additionally volunteered as instructor for various FGFOA Chapter training courses across the state. Listed below are just some of the training courses Wade has attended over the last few years: ® 2021 FICPA State and Local Government Conference —14 credit hours ® 2021 AICPA Understanding the Independence Implications of the New State and Local Government Affiliates Ethics Interpretation — 2 credit hours ® 2021 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours ® 2021 M&J Governmental Conference — Participant and Instructor —13.5 credit hours ® 2021 AICPA Real -World Frauds in Government — 4 credit hours ® 2021 AICPA Major Firms Group Meeting — Participant — 5.5 credit hours ® 2020 Advanced Fraud Techniques — 6 credit hours ® 2020 M&J Governmental Conference — Participant — 6 credit hours ® 2020 AICPA COVID-19 Audit Implications — 2 credit hours ® 2020 National AICPA Governmental Update Conference — Participant —17 credit hours ® 2019 M&J Governmental Client Training — Instructor — 8 credit hours ® 2019 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours ® 2019 M&J Governmental Conference — Participant —16 credit hours ® 2018 M&J Governmental Conference — Participant —16 credit hours ® 2018 National AICPA Government and Nonprofit Conference, Las Vegas, NV — 24 credit hours ® 2018 Governmental A&A Update — Participant — 8 credit hours INDUSTRY EXPERTISE PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 23 Miller G. Edwards, CPA Partner 478-464-8003 medwards m'cpaa.com Miller is a member (i.e. partner) and a Certified Public Accountant with Mauldin & Jenkins. His experience covers a variety of clients in federal, state and local government. He is responsible for the Firm -wide governmental practice division of Mauldin & Jenkins. He is a past member of the Firm's seven member Executive Committee, which governs the actions and directions of the Firm, and is a member of the Firm's Audit and Accounting (A&A) Committee. Miller would serve as the quality control review partner for the City's engagement. Miller's Florida license number is AC44458 and is currently active through December 31, 2022. Technical Experience Beginning in June of 1986, Miller has over 30 years of experience in providing public accounting services to the governmental sector, all of which has occurred as an auditor with Mauldin & Jenkins. Since becoming a partner, Mauldin & Jenkins has become the leader in auditing state and local governmental units in the Southeast. Under Miller's leadership, Mauldin & Jenkins now serves over 600 governmental units. As a partner, Miller serves both large and small governmental units, and is involved directly, and indirectly, in serving over 70 such governmental entities over the past three years (in the capacity of engagement partner in -charge or quality control review partner). A detailed listing of these clients served is available upon request. Professional Associations and Education ® Bachelor of Business Administration in Accounting and Risk Management and Insurance from the University of Georgia in 1986 ® Certified Public Accountant licensed by the States of Florida, Georgia, and Alabama ® Member of the American Institute of Certified Public Accountants (AICPA) ® Member of the Florida Institute of Certified Public Accountants (FICPA) ® Member of the Government Finance Officers Association (GFOA) ® Member of the Florida Government Finance Officers Association (FGFOA) Audit Training Miller annually exceeds the minimum training requirements and standards. Miller spends a significant amount of time providing training to governmental accounting professionals through state conferences and our free Mauldin & Jenkins CPE provided to our clients. Listed below are just some of the training courses Miller has attended over the last few years: ® 2021 Coronavirus State and Local Fiscal Recovery Funds — What We Know Now — Instructor ® 2021 Octane Conference, Upcoming GASB Projects & Concepts — Instructor ® 2021 GASB Update and GASB 87, Leases ® 2021 Achieving Excellence in Financial Reporting — 2020 M&J Governmental Conference — Instructor ® 2020 GAS, Hot Topics, P-card Pitfalls, and Human Capital ® 2020 Octane Conference, Upcoming GASB Projects & Concepts — Instructor ® 2020 South Carolina Association of Certified Public Accountants Fall Conference, Presenting Financial Information to Non -Financial People — Instructor ® 2020 Georgia Government Finance Officers Association Annual Conference ® 2020 Florida Institute of CPA's — Ethics INDUSTRY EXPERTISE PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 24 ® 2020 M&J Working Remote, Sharing Challenges & Successes ® 2020 M&J Annual Governmental Conference ® 2019 GGFOA Georgia Finance Officers Association Annual Conference— Presenter on Auditor Panel ® 2019 M&J Annual Governmental Conference — Instructor and Participant ® 2019 South Carolina Association of Certified Public Accountants, GASB No. 84, Fiduciary Activities — North Charleston, SC — Instructor ® 2019 GASB Update — Dacula, GA, Charleston, SC, Savannah, GA, Macon, GA — Secondary Instructor ® 2019 City of Dunwoody Accounting Conference: Presenting the Annual Comprehensive Report to Others — Dunwoody, GA — Instructor Daniel Anderson, CPA Director (Senior Manager) Bradenton, Florida 941-741-2213 dandersan�m�cpa.com Daniel Anderson is a director (senior manager) and a Certified Public Accountant with Mauldin & Jenkins. He is registered and licensed to practice in the State of Technical Experience During his career, Daniel has served numerous governmental clients on behalf of the Firm including 13 municipalities. A condensed listing of governmental audit clients served by Daniel as manager is listed below: Cities 1) Apopka 2) Clewiston 3) Crystal River 4) Hallandale Beach 5) Islamorada 6) Lake Placid 7) Longboat Key 8) Marco Island 9) Naples 10) Palmetto 11) Plant City 12) Tarpon Springs 13) Tequesta 14) Islamorada 15) Wildwood Other Governmental Units 16) Tampa Bay Water 17) Hardee Co. Industrial Development Authority 18) South Florida Regional Transportation Authority 19) Lakeland Area Mass Transit 20) Captiva Erosion Prevention District 21) Citrus Co. Mosquito Control 22) Englewood Water District Professional Associations and Education ® Bachelor of Science in Accounting from Florida State University in 2008 ® Certified Public Accountant licensed by the State of Florida ® Member of the American Institute of Certified Public Accountants (AICPA) ® Member of the Florida Institute of Certified Public Accountants (FICPA) ® Member of the FICPA State & Local Government Committee ® Member of the Florida Government Finance Officers Association (FGFOA) INDUSTRY EXPERTISE I PROACTIVE SERVICES PROVEN RESULTS SINCE 1918 25 Note that Daniel has many years of experience preparing financial statements in accordance with GASB 34, as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. Audit Training Daniel annually exceeds the professional standards requirements requiring 80 hours of CPE every two year period and GAGAS standards requiring at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. He attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, the FGFOA conference, AICPA sponsored courses, and various other courses. Additionally, Daniel has served as an instructor at Firm sponsored CPE events, as well as FGFOA events at the state and local level. Daniel is a graduate of the FICPA Emerging Leaders Program (2017) as well the Leadership Manatee Program (2018). Listed below are just some of the training courses Daniel has attended over the last few years: ® 2021 FICPA State and Local Government Conference —14 credit hours ® 2021 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours ® 2021 M&J Governmental Conference — Participant and Instructor —13.5 credit hours ® 2021 FGFOA Conference — 8 credit hours ® 2020 M&J Governmental Conference —12 credit hours ® 2020 AICPA National Governmental Conference —12 credit hours ® 2020 FGFOA Webinar Instructor — GASB 84 Fiduciary Activity Implementation ® 2019 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours ® 2019 Advanced Single Audit Update ■ 2019 GAO & Yellowbook Update ® 2019 Governmental Client Training — Instructor ® 2019 FGFOA Panhandle Chapter — GASB Update and Preparing for your Audit — Instructor ■ 2018 M&1 Governmental Conference — Participant ■ 2018 M&J Governmental Conference — Instructor and Participant ® 2018 FGFOA School of Governmental Finance — Fraud and Internal Controls — Instructor ® 2018 FSFOA Conference — Fraud and Internal Controls — Instructor ® 2018 Summer M&J Governmental Client CPE (GASB Update, Fraud and Internal Controls, Financial Statement Deficiencies, and Presenting Financial Information to Non -financial People) — Instructor ® 2018 FGFOA Nature Coast Training Day — "GASB 63 & 65 and Presenting Financial Information to Non - Financial People" — Instructor .... INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 26 Trey Scott® CPA Partner 478-464-8006 tscott@micpa.eom Trey Scott is a partner and a Certified Public Accountant (2010) with Mauldin & Jenkins specializing in serving local and state governmental entities. He is registered and licensed to practice in the States of Florida and Georgia. Trey has 13 years of experience, all with Mauldin & Jenkins. His experience with the Firm covers a variety of state and local governmental organizations in Florida, Georgia, and South Carolina. He spends 100% of his time serving local governments emphasizing cities, counties and special purpose entities and authorities. Trey will be an additional resource in developing the overall audit approach and supervision of staff. Trey has significant experience with various client EDP systems. Trey's Florida license number is AC50327 and is currently active through December 31, 2023. Technical Experience During his career, Trey has served numerous governmental clients on behalf of the Firm which include over 30 governmental entities— He currently serves 7 such entities in the State of Florida. This includes 12 municipalities, 7 counties, 4 state entities, and 11 special purpose entities. Included in the municipalities served by Trey in the past three years as engagement director (senior manager) are the City of Pensacola, the City of Cooper City, the City of Hallandale Beach, the City of Augusta, and the City of Charleston. Additionally, Trey has significant experience with federal and state grant programs. He is the main review person for the Bradenton office for Single Audit procedures. He attends significant Single Audit training each year and is responsible for teaching at Mauldin & Jenkins in-house staff training annually as well as various FGFOA events. Professional Associations and Education ® Bachelor of Arts Majoring in Business Administration from Austin College ® Master of Public Accountancy from the University of West Georgia ® Certified Public Accountant licensed by the State of Florida ® Member of the American Institute of Certified Public Accountants (AICPA) ® Member of the Florida Institute of Certified Public Accountants (FICPA) ® Member of the Florida Government Finance Officers Association (FGFOA) Audit Training ® 2021 M&J Governmental Conference — Instructor and Participant ® 2020 GSCPA Governmental A&A Conference — Yellow Book and GASB Update — Instructor ® 2020 Annual GASBO Conference — GASB Update and GASB Upcoming Projects — Instructor ® 2020 GGFOA Conference — Financial Report Card: Where Does Your Govt Stand? — Instructor ® 2020 M&J Governmental Conference — Instructor and Participant ® 2019 M&J Governmental Conference — Instructor and Participant ® 2018 FICPA USF Accounting Conference — GASB Update — Instructor ® 2018 Ethics For Florida CPA's — Participant ® 2018 FGFOA School of Governmental Finance — Fraud and Internal Controls — Instructor ® 2018 M&J Governmental Conference — Instructor and Participant ® 2018 AICPA National Government and Nonprofit Conference INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 27 ® 2018 FSFOA Conference — Fraud and Internal Controls — Instructor ® 2018 FGFOA Nature Coast Training Day — "GASB 63 & 65 and Presenting Financial Information to Non- Financial People" — Instructor Garrett Marlowe, CPA Senior Staff Associate 941-741-2201 gn-iarlowe mjcpa.com Garrett is a senior staff associate and a Certified Public Accountant (2020) with Mauldin & Jenkins specializing in serving local and state governmental entities. He is registered and licensed to practice in the State of Florida. Garrett has five years of experience, all with Mauldin & Jenkins. His experience with the Firm covers a variety of state and local governmental organizations in Florida. He spends 100% of his time serving local governments emphasizing cities and special districts. Garrett will be the senior for the City audit responsible for the day to day audit procedures onsite with the City. Garrett's Florida license number is AC55019 and is currently active through December 31, 2022. Technical Experience During his career, Garrett has served numerous governmental clients on behalf of the Firm. A condensed listing of governmental audit clients served by Garrett is listed below: Cities 1) Apopka 2) Clewiston 3) Crystal River 4) Hallandale Beach 5) Islamorada 6) Lake Placid 7) Longboat Key 8) Plant City 9) Tarpon Springs 10) Islamorada 11) Wildwood Other Governmental Units 12) Tampa Bay Water 13) South Florida Regional Transportation Authority 14) Captiva Erosion Prevention District 15) Emerald Coast Utilities Authority Professional Associations and Education • Bachelor of Science in Accounting from the University of Central Florida in 2016 • Masters of Science in Accounting from the University of Central Florida in 2017 • Certified Public Accountant licensed by the State of Florida • Member of the American Institute of Certified Public Accountants (AICPA) • Member of the Florida Institute of Certified Public Accountants (FICPA) Audit Training ® 2021 M&J Governmental Conference ® 2021 M&J Single Audit and ACFR Training ® 2021 Thomson Reuters Audit Watch University Level 4 ® 2020 M&J Governmental Conference ® 2020 Thomson Reuters Audit Watch University Level 3 ® 2019 Thomson Reuters Audit Watch University Level 2 INDUSTRY EXPERTISE ( PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 28 Other Key Individuals Available t0 Serve the City It should be noted that we have additional managers and seniors who spend the majority of their time on governmental audits, and they are available on an as needed basis. These individuals could be utilized on the City's audit as needed to ensure timely completion and delivery of services. All staff assigned to the engagement meet the continuing education requirements of Government Auditing Standards issued by the Comptroller General of the United States. On the following pages is information on several additional key individuals who are available to serve the City during the audit process. Adam Fraley, CPA Partner Atlanta, Georgia 770-955-8600 afrale �cpa.com Adam Fraley is a partner and a Certified Public Accountant (1999) with Mauldin & Jenkins, LLC specializing in serving local and state governmental entities. Adam has over 20 years of experience with the Firm serving a wide range of governmental clients. He is responsible for the Firm -wide governmental practice division of Mauldin & Jenkins and serves governmental clients throughout the Southeast. Adam currently serves on the Firm's Assurance (A&A) Committee, leading the establishment of audit policies of the Firm and answering technical questions for the Firm's governmental partner group as well as other partners. He is also the Firm's Designated Audit Quality Partner (DAQP) for the AICPA's Government Audit Quality Center. He has served as Chairman on the Firm's Partner Advisory Board and Leadership and Career Development Committee, helping provide policy and procedural recommendations to establish and monitor a leadership, educational, and mentoring programs for the development of the Firm's human resources. Technical Experience Adam serves both large and small governmental units, and is involved in serving over 80 such governmental entities covering a wide range of cities, counties and special districts. A detailed listing of these clients served is available upon request. Professional Associations and Education • Bachelor of Business Administration in Accounting from Georgia College and State University in 1997 • Certified Public Accountant licensed by the State of Georgia • Member of the American Institute of Certified Public Accountants (AICPA) • Member of the Government Finance Officers Association (GFOA) Adam has been a featured speaker at various governmental conferences and workshops, free CPE provided to our clients, and several internal and external conferences. Adam coordinates the annual Mauldin & Jenkins Governmental Industry Training Conference each year, which provides advanced training to experienced governmental auditors of the Firm. In his role as Chairman of the Firm's Leadership and Career Development Committee (LCDC), he also participates in providing annual instruction at the Mauldin & Jenkins LEAP conference, which introduces younger people to the various practice areas of the Firm, including the governmental practice. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 29 Audit Training Adam annually exceeds the minimum training requirements and standards. He has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. Listed below are just some of the training courses Adam has attended over the last few years: ® 2021 Octane Governmental Conference — Instructor ® 2021 Government Audit Quality Center Annual Update — Participant ® 2021 15t and 2nd Quarter Client Governmental Trainings — Organizer and Participant ® 2020 RSM Advisory Conference — Participant ® 2020 GGFOA Annual Conference — Instructor ® 2020 AICPA Governmental Conference — Participant ® 2020 M&1 Annual Government Conference — Instructor and Participant • 2020 M&J Leadership Training — Instructor ® 2020 Octane Governmental Conference — Instructor and Participant ® 2020 State and Local Government Audit Planning Considerations — Participant ® 2020 Conducting Remote Audits in Uncertain Times — Participant ® 2020 Government Audit Quality Center Annual Update — Participant ® 2020 Considering and Documenting Nonaudit Services under the 2018 Yellow Book — Participant ® 2019 M&J Internal Inspections Webinar — Participant ® 2019 GGFOA Annual Conference, Savannah, GA — Instructor ® 2019 Risk Assessment for Government Financial Statements, Atlanta, GA— Participant ® 2019 M&J Annual Government Conference, Athens, GA— Instructor and Participant ® 2019 Dunwoody Conference, Dunwoody, GA — Instructor • 2018 M&J Annual Government Conference, Lake Lanier, GA — Instructor and Participant ® 2018 Dunwoody Conference, Dunwoody, GA — Instructor ® 2018 GASB Update and Footnotes Review, Quarterly Client CPE — Instructor ® 2018 GGFOA Annual Conference, Stone Mountain, GA— Instructor Alison N. Wester, CPA, CGMA Partner 941-714-7963 Bradenton, Florida awester@mjcpa.com Alison Wester is a partner and a Certified Public Accountant (2000) with Mauldin & Jenkins. She is registered and licensed to practice in Florida and Georgia and has been with the Firm since graduation from college. Alison is a partner who works with governmental entities as well as other entities within the Firm's audit practice. Alison has over 20 years of experience serving Firm attestation clients. This experience has included serving cities, special districts, and pension plans. Alison would be available to serve as a supporting resource partner to the City. Alison's Florida license number is AC43452 and is currently active through December 31, 2023. Technical Experience During her career, Alison has served numerous governmental clients on behalf of the Firm including 10 municipalities, 10 special districts/authorities, and 7 pension plans. A detailed listing of these clients served is available upon request. INDUSTRY EXPERTISE I PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 Professional Associations and Education ® Bachelor of Business Administration in Accounting from the University of Georgia in 1996 ® Certified Public Accountant licensed by the States of Florida and Georgia ® Member of the American Institute of Certified Public Accountants (AICPA) ® Member of the Florida Institute of Certified Public Accountants (FICPA) ® Member of the Florida Government Finance Officers Association (FGFOA) Alison has served on the Firm's Partner Advisory Board and is a current member of the Firm's Leadership and Career Development Committee. She served on the AICPA's Examination Content Subcommittee for the Financial Accounting and Reporting section of the CPA Examination. She is a current member of the AICPA's Women's Initiatives Executive Committee Task Force. Additionally, Alison is also an executive board member and treasurerfor the St. Stephens Episcopal School Parents' Association in Bradenton, as well as a board member and secretary for the Excelsior Education and Training Foundation, also in Bradenton. Audit Trainincl Alison annually exceeds the minimum training requirements and standards. She has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. Listed below are just some of the training courses Alison has attended over the last few years: ® 2021 M&J Governmental Conference — Participant ® 2020 Remote Audit Best Practices — Participant ® 2020 Internal Control and Fraud in Governmental and Nonprofit Entities — Participant ® 2020 M&J Governmental Conference — Participant ® 2019 M&1 Governmental Conference — Participant ® 2019 FICPA Ethics For Florida CPA's ® 2018 M&1 Governmental Conference — Participant ® 2018 National AICPA Conference ® 2018 M&J Client CPE — Participant ® 2017 M&J Governmental Conference Other Staff Resources (Technology Services and Fraud Examinations) We have individuals with extensive experience and certifications relative to Information Systems Technology as well as Fraud Examinations. The following two individuals are available to be of service to the City should the need arise: Jameson A. Miller, CPA, CISA, CISSP InLormation Technology and Audit Services Jameson Miller is a partner and has been with Mauldin and Jenkins since graduation from the University of Tennessee at Chattanooga. He currently leads the Firm's Information Systems and Cybersecurity practice. For over 12 years, Jameson has provided audit services to public and private entities throughout the Southeast. Jameson's experience includes audits of general controls, application controls, technical audits and security assessments for information systems. INDUSTRY EXPERTISE PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 31 Jameson has extensive experience with Sarbanes Oxley, SSAE18 System and Organization Controls (SOC) Audits, National Automated Clearinghouse Association (NACHA) Compliance with Appendix Eight of the NACHA Operating Rules and Guidelines, and Gramm -Leach -Bliley Act (GLBA) compliance program implementation, testing and reporting. His technical expertise includes performing vulnerability assessments and penetration testing of information systems using both technical and social engineering techniques. Further, Jameson has: • Maintained current and relevant information technology and financial accounting continuing professional education credits (CPE); • Obtained the American Institute of Certified Public Accountants' (AICPA) "Cybersecurity Advisory Services" and "Blockchain for Accounting and Finance" Certificates; • Presented a 2018 CPE webinar for the Georgia Governmental Financial Officers Association (GGFOA) members entitled, "Cybersecurity Trends and the AICPA's Cybersecurity Risk Management Program;" • Presented a 2018 CPE breakout session entitled, "What is Blockchain and Why Should I Care?" for the GGFOA's Annual Conference; and • Presenting an upcoming session for the Georgia Society of CPAs Non-profit conference, "Technologies Transforming Accounting." Jameson is a member of the AICPA, the Tennessee Society of Certified Public Accountants (TSCPA), and ISACA (formerly the Information Systems Audit and Control Association). In addition, Jameson is an avid outdoor enthusiast and enjoys volunteering as secretary and treasurer of the Board of Directors of the Cumberland Trails Conference, a 501(c)3 non-profit organization. Jameson is a licensed Certified Public Accountant (2010) with the State of Tennessee, a Certified Information Systems Auditor (2018) through ISACA, and a Certified Information Systems Security Professional (2019) granted by the International Information System Security Certification Consortium. Jameson is currently participating in a 40-hour "Penetration Testing with Kali" continuing education self -study course offered through Offensive Security, the creators of the Kali Linux Penetration Testing operating system. Afterwards, he plans to sit forthe Offensive Security Certified Professional (OSCP) 24 hour certification examination. Considering the fact that Jameson only provides non-traditional consulting -type services to governmental entities, and he does not (and will not) provide audit and accounting services under the guidance of the Yellow Book educational standards, no such continuing education is required or provided under this proposal. Kris Trainor CPA and C'FE Certi ied Fraud Examiner Kris Trainor is a partner with Mauldin & Jenkins. Kris received his BBA in Accounting from Georgia Southern University. Since joining Mauldin & Jenkins in 1995, Kris has worked primarily on audit and consulting engagements. His experience ranges from fraud examinations, agreed -upon procedures, internal audits, financial statement audits, lender compliance, mortgage company audits, governmental audits, and loan servicing compliance audits. He also has audit and inventory experience in the manufacturing industry. Kris is a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified Public Accountants, the Association of Certified Fraud Examiners, Beta Gamma Sigma, and Beta Alpha Psi. r v INDUSTRY EXPERTISE ( PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 32 Other Resources For Non -Audit Services (Advisory Services, Information Technology Services and Fraud Examinations) David Roberts Partner, Governmental Advisory .services David Roberts is a widely respected leader in providing consulting and advisory services to public -sector organizations at the federal, state, and local level. David has approximately 20 years at KPMG, one of the "Big 4" international accounting firms, and brings an exceptional understanding of governmental clients' challenges as well as innovative solutions that fit their unique operating and service delivery environment. David now leads our Government Advisory practice, where he will continue to focus on helping governments and individual agencies fulfill and exceed their financial, operational, and regulatory obligations to the public. David has provided a wide array of advisory services in his career. In the past three years alone, David has performed and supervised approximately 70,000 hours of advisory services which are summarized by type of entity and respective services as follows: Cities and Counties: Respective Services Provided: Austin, Texas Zero Based Budgeting Assessment and Strategic Design Charlotte County, Florida Strategic Planning Assistance, and Utilities Dept. Assessments DeKalb County, Georgia Water/Sewer Utility Billing Assessment Fort Lauderdale, Florida Water/Sewer Utility Billing Assessment New Orleans, Louisiana Zero Based Budgeting Assessment and Strategic Design Riverside County, California Finance Function Assessment Savannah, Georgia Water/Sewer Utility Billing Assessment School Districts: Chicago Public Schools Service Delivery Model Assessment DeKalb County (GA) Schools Human Resources Assessment Human Resources Recommendation Implementation Federal and State Government Entities: District of Columbia Employment Services Dept. Florida Department of Management Services Florida Turnpike Enterprise Georgia Department of Administrative Services Georgia Department of Community Health Georgia Department of Economic Development Georgia Department of Labor Georgia State Road and Tollway Authority Kentucky Transportation Cabinet Puerto Rico Dept. of the Treasury Texas Department of Transportation Virginia Department of Transportation Special Purpose Entities: Atlanta Housing Authority Florida Healthy Kids (NFP) University of Texas at San Antonio Workforce Innovation and Opportunity Act (WIOA) Grant Assistance Quality Assurance/Independent Verification and Validation Over SAP Implementation Back -office Project Management Office (PMO) Human Resources Function Market Scan Finance Function Review Workforce Innovation and Opportunity Act (WIOA) Grant Assistance Back -office Assessment and Project Mgmt. Office Support Agency Merger Assessment Cost Allocation Assistance Strategic Planning Assistance Revenue Control Manager Finance Project Management Office Back -office SAP Implementation Support Workforce Strategy Assessment Human Resources Assessment and Optimization Vendor Selection Assistance Payroll Assessment and Optimization INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 33 From management consulting and identifying new opportunities, to increasing stakeholder satisfaction and implementing transformational strategies, David and our government advisory team deliver insights and techniques that help government clients leverage public resources efficiently while achieving overarching goals. Our government advisory practice brings to market a team that has direct experience as government employees, change agents, and transformation consultants to help tackle the industry's toughest issues. B r Cara icar�.=ewe ljaq7c acB bersecrarr`t_ Brandon Smith joined Mauldin & Jenkins in 2008 after studying Accounting and Information Systems at Georgia Southern University. He works with organizations throughout the Southeast to help deliver a blend of capacity building and advisory services. His experience includes evaluating cybersecurity, internal control, and risk management policies and practices. He helps organizations review posture and identify prioritized, flexible, repeatable, performance -based, and cost-effective approaches to improve measures and controls. Expertise includes NIST Cybersecurity Framework, HITRIST Common Security Framework, System and Organization Controls (SOC) Reporting, COSO Internal Control -Integrated Framework, and Uniform Guidance. Services range from reviewing existing policies and practices and providing targeted recommendations in line with proven frameworks, to helping facilitate technical assessments. Brandon serves on a national Alliance Innovation Committee that represents more than 80 firms nationally, he serves on the AICPA's Stakeholder Advisory Group for its Dynamic Audit Solution currently in development, and he is the chair of M&J's NExT Committee for Innovation. Brandon is enthusiastic about transformative technologies and the impact they have on our clients and our profession, including Data Analytics, Machine Learning, Artificial Intelligence, Robotic Process Automation, and Blockchain. Additional services provided by Brandon and his team include: ® Internal Controls Assessments ® IT/Cybersecurity Framework Assessments ® GLBA Compliance — Information Security ® Vulnerability Assessments ® Internal and External Penetration Testing ® Social Engineering Campaigns ® Cybersecurity Awareness Training Brandon is a regular speaker for the Georgia Society of CPAs and he serves as a volunteer faculty member for Nonprofit University's certificate programs. He is a member of ISACA, AICPA, GSCPA, Georgia Planned Giving Council, Georgia Center for Nonprofits, Technology Association of Georgia, and HITRUST. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 34 Audit Methodology Our audit of the financial statements will be conducted in accordance with auditing standards generally accepted in the United States of America and will conform to the standards as set forth in the following: ® "Generally Accepted Auditing Standards" developed by the American Institute of Certified Public Accountants (AICPA). ® Government Auditing Standards issued by the Comptroller General of the United States (also referred to as "Yellow Book"). ® Audits of State and Local Governmental Units issued by the American Institute of Certified Public Accountants. ® Single Audit Acts Federal and State of Florida. ® The Uniform Guidance, OMB Circular A-133 and other applicable OMB Circulars. ® Sections 11.45 and 218.39 of the Florida Statutes. ® Regulations of the State of Florida Department of Financial Services. ® Rules of the Auditor General and other Florida agencies as relevant. Tailored Approach — For each engagement we begin with a detailed audit plan based on our detailed understanding of the City's policies, procedures, and risk areas. We obtain this understanding through the performance of walkthroughs and internal control documentation questionnaires. We then develop audit procedures based on our engagement specific risk assessment. We use Firm manuals specifically designed for governments to develop audit programs tailored to the City which incorporate the requirements set forth above. We anticipate that these procedures will enable us to express our professional opinion that the financial statements of the City present fairly, in all material respects, the financial position and results of operations of the various opinion units in conformity with accounting principles generally accepted in the United States of America. Type and Extent of Analytical Procedures to be Used in the Engagement Analytical procedures can be applied to almost every financial statement balance in accordance with U.S. Generally Accepted Auditing Standards. It is, therefore, an efficient audit strategy to employ analytical procedures to the maximum extent possible. Analytical procedures may augment substantive tests of details depending on our overall risk assessment of City accounts. The elements of analytical procedures we plan to consider are as follows: 1. Identify the factors on which a given accounting result should depend; 2. Determine the approximate relationship between the accounting result and those underlying factors; 3. Predict what the current results should be if that relationship continued; 4. Compare the actual current result to the prediction; 5. Investigate and corroborate significant variances between the actual result and the prediction; 6. Reach a conclusion as to the reasonableness of the reported result. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 35 Types of analytical procedures employed will include: ® Reviewing changes from prior years for reasonableness; ® Reviewing accounts for items larger or smaller than expected when compared to budgets or forecasts; ® Reviewing and comparing logical relationships between years (e.g., payroll taxes and benefits to wages, etc.). Comparisons between years can be made more effective when logical relationships between elements of the financial statements that would be expected to conform to the predictable pattern are used to develop trends. This is primarily accomplished through the use of ratios; ® Analyzing and comparing nonfinancial information, such as number of taxable properties, geographical area, number of employees, etc. All analytical procedures performed as substantive tests are documented on each applicable audit program. Engagement Our approach is evolving to utilize artificial intelligence tools to scan entire populations and is fast eliminating the need for sampling. In some situations, sampling will still be necessary or required. When we utilize audit sampling, we do so as provided in U.S. Auditing Standards AU-C Section 530, Audit Sampling. We would plan to utilize audit sampling whenever a decision is made to apply a specific audit procedure to a representative sample of items within the account balance or class of transactions with the objective being reaching a conclusion about the entire balance or class. We anticipate using audit sampling on the following types of audit tests: ® Substantive tests of details of balance sheet account balances ® Substantive tests of details of transactions ® Tests of controls ® Tests of compliance with laws and regulations Our use of audit sampling will be based on the guidance in AU-C Section 530 and the AICPA Audit and Accounting Guide - Audit Sampling. Experience With EDP Systems and Extent of the Use of Audit Software in the Engagement Mauldin & Jenkins utilizes a 100% paperless audit approach to the performance of all of our audits via the utilization of ProSystems Engagement. This software has been used by our Firm for many years and allows us to streamline the overall audit process. Additionally, standard Microsoft applications are utilized in conjunction with ProSystems; these include Word and Excel. All of our audit team members are equipped with laptop computers and are extensively trained in the use of our computer applications and all team members have experience working in on-line computer auditing. Our Use of City Software — Our Bradenton office team members have extensive experience with clients utilizing various accounting softwares including the City's current software system —Tyler Munis. We currently audit the City of Naples, the City of Marco Island, and the City of Plant City, just to name a few who currently utilize the Munis software. We have a thorough understanding of the system and use of the general ledger, utility billing, cash management capital assets, and various other functions and modules within these different governmental softwares. We are very proficient in its use and functions and thus typically have the ability to work on our own running reports, obtaining audit documentation, etc. during the audit process. If given the access by our clients, we are able to also perform typical testing through client systems remotely from remote locations, such as our INDUSTRY EXPERTISE i PROACTIVE SERVICE i PROVEN RESULTS SINCE 1918 ES." office or elsewhere. We believe that this is an efficient way to utilize the City's resources while also not burdening City staff with requests for information as we have knowledgeable professionals who can easily access the information through the City's software, if available. The Management Advisory Services (MAS) department of Mauldin & Jenkins includes certain individuals who have had substantial training in the accounting, auditing, and use of Electronic Data Processing (EDP) Systems. To compliment these highly trained individuals, all members of the audit staff have also had significant training in computer auditing techniques. Mauldin & Jenkins uses a very detailed and structured approach in using computer auditing techniques, which has been extremely successful for us in our past engagements. At the start of the engagement during our planning phase, we will assess the computer systems used by the City, and plan the specific computer aided auditing techniques to be used. This will decrease time spent in initial file setup, trial balance setup, and data integrity testing. This approach will allow for more effective audits resulting in a fast sort, filter and analysis of multiple transactions in a population, and provide for drilling down on those items that have the highest risk. Examples of uses of extraction and data analysis in our audit approach are as foI lows: 1. Summarizing disbursements for a period by dollar range and compare to policy guidelines for complying with certain attributes (approvals and signature requirements, etc.); 2. Searching check register listings for unrecorded items or checks written during the fiscal year; 3. Converting bank or investment activity statements to Excel to provide for a quick listing of deposits for an entire period/year; 4. Converting vendor file information to Excel and comparing employee files with addresses for any similar or unusual items related to vendor files; 5. Analyzing general ledger detail transactions and journal entries for effective and efficient testing of all activity for the fiscal year as compared to the prior year; 6. Downloading trial balances, detail journals, and selected transaction files into our software through IDEA. The trial balance downloaded will then be used to agree to the ultimate draft of the City's financial statements ensuring that all adjustments and balances are brought forward into the financial statements and providing a clean audit trail for review and support of the City's financial statements. Should the City desire a need for our computer aided techniques for non -audit purposes, we would be happy to assist management with our expertise in data extraction and analysis. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 37 Proposed Segmentation of the Engagement Our professionals, who are knowledgeable with respect to audit requirements for governmental entities, will be assigned based on their expertise with respect to each segment. Our audit procedures, related documentation and quality review will be segregated by each segment as follows based on our review of the City's prior financial statements, budgets, request for proposal, past experience, and other information available: Continuous Discussion with City Management Segment I: Planning and Interim Procedures This segment includes: • Obtaining a signed engagement letter for the financial and compliance audit; • Meeting with City management to discuss the scope of the audit, timing of our work, and preparation of client schedules, and to address any concerns; • Reviewing previously issued and interim financial reports, comment letters, monitoring reports, and other supporting workpapers; • Reading minutes of City meetings; • Reviewing the City's current year budget, as adopted and revised; • Reviewing new debt agreements, and other various documentation; • Updating our understanding of the City's accounting policies and procedures, including the financial and other management information systems utilized by the City; • Updating our already in-depth knowledge of the City's EDP equipment, software and systems in use; • Performing analytical reviews to determine critical areas and assess risks; • Performing a preliminary evaluation of the internal control structure at the account and assertion level; • Designing and performing applicable tests of controls related to the financial statements and internal accounts; • Making fraud inquiries and assessing the risks of material misstatement; • Obtaining a list of cash, investment, debt, and selected revenue accounts for confirmation purposes, as applicable; • Determining audit strategies for balance sheet and operating statement accounts based on audit risk; • Obtaining a preliminary Schedule of Expenditures of Federal Awards to initiate planning and internal control testing for the Single Audit; • Preparing year-end audit programs; • Meeting with appropriate City personnel to discuss the results of our preliminary audit work. INDUSTRY EXPERTISE I PROACTIVE SERVICE i PROVEN RESULTS SINCE 1918 C�? Segment 11: Final Audi This segment includes: Testing the valuation, restrictions and cut-offs of cash and investment balances, as applicable; Testing receivable cut-offs and balances, including an analysis of subsequent receipts; ® Testing cut-off and valuation of inventory; ® Reviewing and testing supporting documentation for the allowance for doubtful accounts, prepaid items and other assets; ® Vouching capital asset additions and deletions, analyzing charges for appropriate accounting and testing depreciation; ® Testing accounts payable cut-offs and balances, including an analysis of subsequent disbursements; ® Testing accrued payroll, compensated absences, OPEB payable, and other accrued liability cut-offs and balances; ® Testing debt balances and debt covenant compliance; ® Testing compliance with applicable laws and regulations; ® Testing the classification of net position (unrestricted, restricted and net investment in capital assets); ® Performing analytical procedures and substantive testing of revenues and expenditures/expenses; ® Obtaining and auditing the final Schedule of Expenditures of Federal Awards; ® Completing compliance tests for the major programs selected for testing as required by the Federal Single Audit Act, as applicable; ® End of fieldwork exit conference. Segment I11: Review, Completion and Delivery Procedures r M This segment includes: ® Reviewing workpapers to ensure quality and thoroughness of audit procedures; ® Summarizing the results of audit procedures; ® Obtaining attorney letters; ® Evaluating commitments, contingencies and subsequent events; ® Proposing audit adjustments; ® Summarizing and evaluating passed audit adjustments; ® Evaluating compliance exceptions; ® Reviewing draft financial statements and related note disclosures; ® Performing financial condition assessment procedures; ® Preparing drafts of audit reports and management letter; ® Delivering drafts of audit reports and letters to appropriate client officials; ® Finalizing all reports and management letter; ® Obtaining signed representation letter and the City's approval of the final financial statements; ® Drafting the Data Collection Form and obtaining the City's approval; ® Preparing and providing the City a PDF document and "camera ready" copy of the audited financial statements; ® Final exit conferences and presentations with appropriate City officials. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 39 Following the completion of the audit, we will provide written draft reports to management for review and approval including the following: ® An independent auditor's report on the fair presentation of the Governmental Activities, each Major Fund, and the Aggregate Remaining Fund Information, which collectively comprise the City's basic financial statements in conformity with generally accepted accounting principles, including an opinion on the fair presentation of the supplementary information and the Schedule of Expenditures of Federal and State Awards "in relation to" the audited financial statements. ® An independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards, which will include any reportable conditions. ® An independent auditor's report on compliance for each major program and on internal control over compliance required by OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Chapter 10.550, Rules of the Auditor General, of the State of Florida. These reports will include any reportable conditions or instances of noncompliance. ® A management letter that outlines any constructive suggestions for improvement to management. ® Any comments required by the Rules of the Auditor General, Chapter 10.554(1)(i). ® Acknowledgement and communication surrounding Statement of Auditing Standards (SAS) No. 114, The Auditor's Communication with Those Charged with Governance. We will provide, as required, communications to management on each of the following: - Our responsibility, as your auditors, under auditing standards generally accepted in the United States of America. - Accounting policies. - Management's judgments and accounting estimates. - Financial statement disclosures. - Related accounting matters. - Significant difficulties encountered in performing the audit. - Audit adjustments. - Disagreements with management. - Representations from management. - Management consultation with other accountants. - Significant issues discussed with management. - Other information in documents containing audited financial statements. - Independence. Level of Staff and dumber of Fours to be Assigned Based on the City's request for proposal, we have also prepared a schedule of events, including level of staff and number of hours to be assigned to each proposed segment of the engagement, which is representative of the expected 2022 audit in the following tabular presentations: Segment Hours by Staff Level'- City Audit Engagement Team Members by Level Segments Partners Managers Staff Total Segment I - Planning and Interim Procedures 15 20 30 65 Segment II - Final Audit Fieldwork Procedures 15 60 110 185 Segment III - Review, Completion and Delivery Procedures 20 20 10 50 Total Engagement 50 100 150 300 INDUSTRY EXPERTISE i PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 40 The below time frames are estimates based on our understanding obtained from the City's RFP. We at Mauldin & Jenkins would be flexible in the timing of certain events as requested by the City. As noted in the table below, we want to work with City personnel in an effective manner. We intend to do a great deal of planning and tailoring of our approach from our initial visits. We do not want our clients to feel that they have to reinvent the wheel every time we ask for something. However, to make this process cost the City as little as possible (both in dollars and their individual time), it is important to start only when ready and avoid auditing a moving target. The following table attempts to depict the timing and key elements of the planned audit process: Timing of Audit Process & Procedures Segments qel CPI oJ Segment 1 - Planning and Interim Procedures` Ongoing consultation on major issues and developments throughout the year, and greater discussions as year-end approaches (such as new GASB standards). Meet management to discuss audit risks and scopes. Engagement team planning meetings and performance of interim audit procedures. Gain understanding of significant processes and key controls. Perform testing of key controls with goal of reducing substantive audit testing. Detemine nature, timing and extent of substantive tests to be performed. Finalize audit plan based on results to -date. Segment II - Final Audit Fieldwork Procedures Perform substantive tests (detail testing of respective general ledger/trial balance accounts, and final analytical procedures and key ratios and relationship of financial data). Conduct a final evaluation of risk assessments. Conduct of progress meetings with management as needed and as often as desired. Preparation and delivery of draft reports, findings, management letter comments, and any other deliverables. Meeting with management to discuss draft deliverables and final completion and presentation time frames. Segment III - Review, Completion and Delivery Procedures Upon management's review, delivery ofACFR, internal control reports, and management letter to management. Presentation of audit deliverables to the governing board. Mauldin & Jenkins believes that we are uniquely qualified to perform the audit of the City. In a time in which very significant changes continue to be implemented in the City's financial reporting model, it is imperative for the City's auditors to understand the City's financial reporting environment and processes. The team proposed to serve you is made up of individuals who have significant experience in auditing local governments of various sizes in the Southeast. INDUSTRY EXPERTISE ( PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 41 Approach to be taken to Gain and Document an Understanding of the City's internal Control Structure For purposes of an audit of the financial statements and statutory, regulatory and contractual compliance, the City's control structure consists of the following five elements as they relate to the City's ability to conduct operations and use resources in accordance with management's authorization and consistent with laws, regulations, contracts and policies, and to record, process, summarize, and report financial data consistent with assertions embodied in the financial statements: (1) the control environment; (2) risk assessment; (3) control activities; (4) information and communication processes/systems; and (5) monitoring. The internal control structure and its policies and procedures are an important source of information about the types and risks of potential material misstatements that could occur in the financial statements and violations of statutory, regulatory and contractual requirements. This information is essential for effective audit planning and in designing effective and efficient audit tests. In our understanding of the City's internal control structure, we will obtain knowledge about: • How internal control structure policies, procedures and records are designed; • Whether internal control structure policies, procedures and records have been placed in operation, i.e., whether the City is using them; • Whether internal control structure policies, procedures and records are designed effectively, i.e., whether they are likely to prevent or detect material misstatements or compliance violations on a timely basis; • Whether internal control structure policies, procedures and records are operating effectively. Auditing standards generally accepted in the United States of America require the auditor to document our understandings of the internal control structure elements. The form and extent of documentation is flexible. Generally, the more complex an entity's internal control structure and the more extensive the procedures performed to obtain the understanding, the more extensive our documentation should be. In addition to memos, we plan to use specific designed forms and questionnaires to document our understanding of the internal control structure. Recent changes in auditing standards, known as the risk assessment standards, denote that the auditor is not required to test internal control so as to rely on them to reduce other test work, but do not allow for only inquiry procedures related to internal control. We are required, and will perform, other procedures, such as walkthroughs and observation, related to controls over significant financial statement and audit assertions. Approach to be taken in Determining Laws and Regulations to be Subject to Audit Test Work Standards for testing and reporting on compliance with laws and regulations are established by Auditing Standards AU-C Section 935, Compliance Audits. We will use this guidance to perform tests to determine the City's compliance with certain provisions of laws and regulations (Florida Statutes, etc.), contracts, grant agreements, and debt agreements, where noncompliance could have a direct and material effect on the financial statements. Our approach to be taken to determine the laws and regulations that will be subject to audit test work will include procedures designed to identify requirements found in legal or legislative data, administrative regulations, and documents associated with grant and contract arrangements. The following procedures and policies will be applied depending on the nature and materiality of the laws and regulations: • During the planning phase, the type of audit to be performed, as it relates to compliance matters, will be communicated to all personnel assigned to the engagement. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 42 ® Obtain a list of all federal award programs from which the client received and expended funds and identify, using the prescribed risk -based approach, the major programs required to be audited. If a program -specific audit is required, identify the award program to be audited. ® Identify applicable state and local statutory and regulatory requirements and contractual requirements. ® Plan and document the audit procedures to be performed relative to material state and local statutory and regulatory requirements and contractual requirements. ® Perform and document federal, state, and local statutory, regulatory and contractual compliance audit procedures as deemed to be applicable and appropriate during the planning stage of the engagement. ® Make specific inquiries of management concerning the following matters: ® The City's compliance with laws and regulations. ® The City's policies relative to the prevention of statutory, regulatory and contractual violations. ■ The use of directives issued by the City and periodic representations obtained by the City from officials and other management personnel at appropriate levels of authority concerning compliance with laws and regulations. ® Specific testing for issues that are unique to Florida governments: ■ Testing as to whether or not the City and its constitutional officers complied with Section 218.415, Florida Statutes, regarding the investment of public funds. ® Testing as to the City's compliance with Section 166.241, Florida Statutes, regarding adoption and reporting of annual budget, such as the minimum information required to be included in the budget, when the budget must be posted on the City's website after adoption, requirements on posting budget amendments. ■ Testing of debt covenant compliance requirements. ® Testing of the financial condition assessment procedures pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, of the State of Florida, and determination as to whether or not the City has met one or more of the conditions described in Section 218.503(1), Florida Statutes and Chapter 2012-38, Laws of Florida. Approach to be taken in Drawing Audit Samples for Purposes of Tests of Compliance Applicable auditing standards state that, in testing for compliance with laws and regulations, the number, selection, and testing of transactions is based on the auditor's professional judgment. None of the guidelines, primarily AU-C Section 250, explain whether this requirement to select a representative number for testing compliance means that audit sampling is necessary. The two possible approaches to audit sampling are nonstatistical and statistical. AU-C Section 530, Audit Sampling indicates that both of these approaches are capable of producing sufficient evidential matter, if properly applied. The types of procedures that are applied are not determined by the sampling approach used. Either approach may be used to apply whatever tests of details deemed necessary in the circumstances. The importance of professional judgment cannot be overemphasized as it applies to the evaluation of the adequacy of evidential matter generated by the sampling approach. Regardless of the sampling approach selected, we will properly plan, perform, and evaluate the results of the sample. Professional judgment must be used to relate the sample results to other evidential matter when we form a conclusion about compliance with laws and regulations. It should be noted, however, that not all tests of compliance or controls are transaction related. If we decide to use audit sampling, attention is focused on which sampling approach (statistical or nonstatistical) to use. Substantial information is given in the AICPA Sampling Guide and several college and professional books on the use of various statistical sampling approaches. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 43 The basic requirements that relate to all compliance related samples, statistical and nonstatistical, are as follows: Planning. We will relate the population to the objective of the audit test; i.e., defining the population and sampling unit. Selection. We will select items that can be expected to be representative of the population. Evaluation. We will project sample results to the population and consider sampling risk. In a compliance sampling application, the population is defined as all items that constitute the account balance or class of transactions, or the portion of the balance or class, being tested (i.e., all expenditures of the City above a certain threshold required to be bid). The population for a substantive sample usually is the account balance or class of transactions excluding those items selected for testing because of individual significance. The term individually significant item encompasses two types of items: Individually significant dollar items. Unusual items (that is, items that have audit significance by their nature). Due to the nature of tests of controls, we ordinarily are not concerned with identifying individually significant items when tests of controls are performed using audit sampling. Sampling results can be projected only to the population from which the sample is drawn. The use of the wrong population for a sampling application could mean that conclusions based on the sample are invalid for our purpose. The sampling units are the individual items that are subjected to tests and that represent the components of the population. It is important to properly identify the sampling unit before the sample is selected to produce an efficient and effective sampling application. Examples of sampling units would be individual capital disbursements, etc. The determination of the specific sampling unit is influenced by the following considerations: The sampling unit should produce an efficient sampling plan. The sampling plan must be effective to accomplish its objectives. The nature of the audit procedures can determine the sampling unit to be used. AU-C Section 530 requires a "representative sample". There are several commonly used methods of selecting samples that meet the criteria of representativeness stipulated by AU-C Section 530. The following are some of those methods: ® Random selection. Regardless of the method of sampling used, statistical or nonstatistical, a random selection provides each item in the population an equal chance of being selected. Numerous random selection methods are discussed in the AICPA Sampling Guide, including stratified random sampling. ® Systematic sampling. This method can be used with nonstatistical or statistical sampling to give every item in the population an equal chance of being selected if a random start is used. However, it may not produce an equal opportunity for all combinations of sampling units to be selected unless numerous random starts are made. The population is divided by the number of sample items to determine the sampling interval to use. ® Haphazard selection. Under this method, nonstatistical sample items are selected in no specific pattern without bias for or against any items in the population. This could be done by selecting a sample of items from the paid invoices for the year if there were no bias for or against large ones. We may use this method provided care is taken to be sure no conscious bias is added to the selection process. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 44 We will evaluate whether the sample selected seems representative of the population to be tested. If the sample does not seem representative, we would reselect. For substantive tests of details, we will, if practical, stratify any remaining population. Generally, the remaining population should be divided into at least two subgroups that are more similar in dollar amount. One useful approach to stratification is to base this division on the average amount of an item in the remaining population. All items above the average amount would be one subgroup, and all items below that amount would be the other subgroup. For all items in the population to have a chance to be selected, we will determine that the sample population actually includes all the items (e.g., capital disbursements, etc.) comprising the balance. There are many ways to determine the completeness of a sample population, including: ® If the sample is selected from a trial balance, we can foot the trial balance and reconcile the total to the account balance. ® If the items are numerically sequenced, we can scan the accounting records to account for the numerical sequence of items in the population and select the sample from that sequence. The two sampling forms presented both include a step that allows the auditor to document how the completeness of the sample population was considered. Whenever practical, we will consider using random selection (with a random number table or microcomputer -generated numbers) or systematic selection. Haphazard selection may be used when the population is not numbered or when other circumstances make use of a random -based method impractical. Using one of these random -based methods does not make the sampling application statistical. The evaluation of sample results has two aspects. We will need to project the noncompliance. Also, we will need to consider the sampling risk. In a statistical sample, sampling risk must still be considered and restricted to a relatively low level but cannot be objectively measured. This is the primary conceptual distinction between statistical and nonstatistical sampling. In the two nonstatistical sampling approaches presented in this section, sampling risk is assessed by considering whether the rate or amount of exceptions identified in the sample exceed the expected rate or amount of exceptions used in designing the sample. Remote Audit Approach Available as deeded Governmental organizations are choosing remote audits with increasing frequency, and Mauldin & Jenkins is very effective in working from a remote environment. The spring of 2020 brought an increasing demand for remote audits due to the spread of COVID-19 and the inability for work to be conducted on -site. However, even before the complexities brought on by the spread of COVID-19, many organizations opted for remote audits for a variety of reasons and our team of professionals has extensive experience in this area. It will be the City's preference whether to conduct the audit remotely, but should you desire this service delivery option, Mauldin & Jenkins is trained to conduct remote audits while maintaining all professional standards. Remote audit engagements offer significant advantages over those that follow a more traditional format: faster results, less disruption, and reduced stress for governmental finance personnel. Current technology allows our clients and their audit teams to stay in regular communication, securely share information, and collaborate effectively. Our staff professionals have grown accustomed to being provided read-only access to client systems to run reports, view purchase orders, invoices, reconciliations, etc. As a result, work that used to require extended on -site time can be performed anywhere, easing the burden on the audit process for both the auditor and auditee. r INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 45 Though audits can still require some on -site time, reconfiguring the City's audit engagement to maximize efficiency and to take advantage of technological tools can dramatically reduce the amount of time spent on - site. While the remote audit can generate far less disruption for the organization undergoing the audit, it does not necessarily reduce client contact very much — or even at all. As we leverage the technological tools at our disposal (Suralink, Zoom, LeapFile, Google Hangouts, etc.) we maintain consistent contact with our clients throughout the process and find that in many ways, communication between our teams and clients are as good, if not better, in the remote working environment than during traditional on -site engagements. A successful audit experience requires careful planning, timely preparation and strong communication, regardless of where the work takes place. That is especially true for a remote engagement, so preparing for this type of audit sometimes helps organizations identify ways to improve their internal data management strategies —a welcome bonus! We are proud of the strong governmental practice we've built and it's upon that foundation that we can leverage these technological tools to conduct remote audits as the environment demands or the client chooses. Assistance with GASB Pronouncements GASB has issued over 60 pronouncements in the past 20 years, and continues to research various projects of interest to governmental units. Subjects of note include: • Re-examination of the financial reporting model; • Revenue and expense recognition; • Footnote disclosures; • Capital assets reporting; • Contingencies and risk disclosures; and • Investment fees reporting and disclosures. Considering the number of recently issued or pending GASB pronouncements, we believe proactive training on the parts of auditors and auditees to be of great importance. As in the past with our governmental clients (via free CPE and general discussions), our priority is to communicate all significant information to our clients and offer special training sessions relative to these subjects. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 46 As requested by the City, we have enclosed an all-inclusive maximum price proposal of the requested annual financial and compliance audit services for the September 30, 2022, 2023 and 2024 audits for both the City and the City's CRA. The price proposal contains all pricing information relative to performance of the audits and can be found on the Price Proposal Form in the Required Forms Section of this proposal. Our fees include provision for the conduct and performance of the respective financial/compliance audits of the City and CRA as well as the preparation of the City's audited financial statements in a manner similar to the presentation provided to us as of and for the year ended September 30, 2020. Our invoices for these fees will be rendered as work progresses as a percentage of completion and will be payable upon presentation. We understand the delivery of the financial statements in a timely fashion to be of the utmost importance to City officials as well as it should. We will work closely with City officials to ensure a timely prepared financial statement with the plan of action to include delivery of such statements no later than March 31" of each year. Time included within the proposal does include provision for a presentation of the final audit report to the City Council. Any additional work sought by the City will be performed at the same rates quoted herein this cost proposal. Any additional work outside the scope of the services required under the terms of the City's RFP will not commence until the terms of such an engagement have been successfully negotiated and approved by the City. The proposed fee for completing the annual examination of the financial statements is listed on the City's Price Proposal Form. Additional Cost related Information to be Considered Note (1) — Unlimited Correspondence: It is Mauldin & Jenkins' policy to not charge for routine conversations that occur between the City and Mauldin & Jenkins. We encourage communication throughout the year. If significant research is involved, we will discuss with you any potential fees prior to beginning. Note (2) — Free Periodic Continuing Education: We provide free continuing education classes to our clients. This could amount to approximately $2,000 of annual savings for the City' estimated finance department per person. Note (3) — Additional Services: If it should become necessary for the City to request Mauldin & Jenkins to provide any additional services (such as bond assurances, comfort letters, etc.), then such additional work shall be performed only if set forth in an addendum to the contract between the City and Mauldin & Jenkins. This additional work will be billed separately and only if requested by the City and therefore consideration for such additional services will not be included in the annual audit costs charged to the City. Note (4) — No Hidden Fees or Costs: Our pricing schedules contain all pricing information relative to performance of the audit as required by the City including all reimbursement for travel, lodging, communications, etc. Our estimated number of hours and the associated fee estimates indicated are based on our professional judgment and experience with similar governmental City. So long as there are no significant changes in the operations of the City and or the scope of services requested or significant problems requiring additional time, our quoted fees will not change. Note (5) — Single Audit Costs: Because the City does not always meet the Single Audit requirement, we price this service separately. This way the City will only pay for this service if and when needed. The fees proposed are per major program. Note (6) — CRA Audit: Proposed fees for the required CRA audits includes separate reports for the City's two redevelopment districts as it is our understanding the state requires these reports to be separately audited and reported. If these can be combined, then the proposed fees would be half what we have quoted. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 47 Drug -Free Workplace Statement Mauldin & Jenkins, iLCisadrug-free workplace. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 48 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: Mauldin & Jenkins, LLC Firm Name i Signature Wade P. Sansbury, Partner Name and Title (Print or Type) March 7, 2022 Date iPudiCngervices _ 28 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 ei RFP #22-003 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. Mauldin & Jenkins, LLC COMPANY NAME I AUTHORIZED SIGNATURE (inna ilial) Wade P. Sansbury, Partner NAME/TITLE (PLEASE PRINT) 1401 Manatee Ave. W., Suite 1200 STREET ADDRESS Bradenton, FL 34205 CITY STATE ZIP FEDERAL ID # 58-0692043 Individual Corporation 941-747-4483 TELEPHONE (INCLUDE AREA CODE) 941-747-6035 FAX (INCLUDE AREA CODE) wsansbtuy@mjcpa.com E-MAIL ADDRESS IF REMITTANCE ADDRESS IS DIFFERENT FROM PURCHASE ORDER ADDRESS, PLEASE INDICATE BELOW: Partnership X Other (Specify) LLC Sworn to and subscribed before me this 7th Personally Known X or Produced Identification (Type of Identification) day of March 20 22 Notary Public - State of Florida County of Manatee C um N9&t WL Oignddare of otary Pub c Jacqualyn McGlauglilui Conan# HH152667 ExD 7/12/25 Printed, typed or stamped Conmussioned name of Notary Public %1 1'2IJ Audifing Services29 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PRO VEN RESULTS SINCE 1918 50 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. 1 Dated February 24, 2022 No. 2 Dated March 1 2022 No. Dated RAF2 0�31uilingervices17 INDUSTRY EXPERTISE PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 S1 PRICE PROPOSAL FORM RFP #22-003 AUDITING SERVICES COMPANY NAME Mauldin & Jenkins, LLC A. ANNUAL PRICE PROPOSAL FOR AUDITING SERVICES AS DESCRIBED IN RFP #22-003 FOR FISCAL YEARS ENDING 2022, 2023, 2024: 2022 $ 36,500 2023 $ 37,500 2024 $ 38,500 TOTAL $ 116,500 B. ANNUAL PRICE PROPOSAL FOR SINGLE AUDIT FEE: 2022 $ 4,750 2023 $ 41750 2024 $ 5,000 TOTAL $ 14,500 C. ANNUAL PRICE PROPOSAL FOR ASSISTANCE AND/OR REVIEW OF THE COMPREHENSIVE ANNUAL FINANCIAL REPORT, IF REQUIRED: 2022 $ included above 2023 $ included above RAP 2- iciingervices 26 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 52 2024 $ included above TOTAL $ D. ANNUAL PRICE PROPOSAL FOR AUDITING SERVICES FOR COMMUNITY REDEVELOPMENT AGENCY FOR FISCAL YEARS ENDING 2022, 2023, 2024: 2022 $ 5,500 2023 $ 5,750 2024 6,000 $ TOTAL $ 17,250 (Renewal options for (2) one-year renewal periods may be negotiated for services provided in items A through D). March 7, 2022 Date Mauldin & Jenkins, LLC Company Name AD0007585 FL License Number Wade P. Sansbury Authorized Officer (print) _ V S �u horized Signature 27 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 53 AFRO® CERTIFICATE OF LIABILITY INSURANCE olio i2°021Yn 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 pollcy(les) 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 endorsements . PRODUCER 1-847-385-6800 Edgewood Partners Insurance Center Lemma, a division Of EPIC Ill West Campbell NAME: Madelyn Bulson PHONE ,847-385-6800 AiC No: MAIL ADDRESS: PSGCerts@lemme.com 4th Floor INSURERS AFFORDING COVERAGE NAIC tI INSURERA: Scottsdale Ins Cc and various Insurers _ Arlington Heights, IL 60005 INSURED Mauldin & Jenkins, LLC INSURERS: INSURERC: INSURERD; _ 200 Galleria Parkway Suite 1700 INSURERE: INSURERF: Atlanta, GA 30339-5910 COVERAGES CERTIFICATE NUMBER: 61362688 REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW IIAVE 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 LTR TYPE OF INSURANCE DDL S BR) POLICY EFF POLICYNUMBER MMIDDIYYYY POLICY EXP MMIODIYYYY LIMITS COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE S DAfAAGE T0RENTED CLAIIAS-MADE _.) OCCUR _ PREMISES (Ea occurrewif) S MED EXP (Any One ps w) $ PERSONAL &ADV INJURY $ GENT AGGREGATE LIMIT APPLIES PER: GENERALAGGREGATE S POLICYJECT I ILOC PRODUCTS• COMPIOP AGO S OTHER: $ LIABILITY Olw"NED SINGLE LIMIT Eaocddenl)_,,,,,.__..._.._ $ ............................._. BODILY INJURY (Per person) $ ANY AUTO hOMOBILE OWNED SCHEOULED AUTOS ONLY AUTOS BODILY INJURY(PereccJdem) $ HIRED NON -OWNED PROPERTY DAMAGE Leer ecddeotl S AUTOS ONLY AUTOS ONLY _ UMBRELLALIAB OCCUR EACH OCCURRENCE $ AGGREGATE S EXCESS LIAR CLAIMS -MADE DED RETENTIONS $ WORKERS COMPENSATION PER OTH- ISTATtiTE ER AND EMPLOYERS'LIABILITY YIN E.L. EACH ACCIDENT$ EXCLUDED?ECUTNE Of ICERRAE MBER ❑ NIA E.L. DISEASE - EA EMPLOYE $ (Mandatory In NH) s, describe under El. DISEASE -POLICY LIMITS .If DESCRIPTION OF OPERATIONS bekrx A Professional Liability HWSOOOO121 01/23/21 01/23/22 Each Claim 2,000,000 Aggregate 2,000,000 DESCRIPTION OF OPERATIONS I LOCATIONS/VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached 11 more space Is required) SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE at Interest THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE ©1988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD Raren.Nissman@lemme.com_LEM 61362688 INDUSTRY EXPERTISE I PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 54 AC"W> CERTIFICATE OF LIABILITY INSURANCE DATE(h1M DDKYYYJ L. --- 7101/2021 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 ACONTRACT 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 Brenda Durham NAME: Pointe North Insurance Group, LLC PHONEN(770) 858-7540 (F (770) 858.7545 A o Ezl : No PO Box 724728 E-MAIL bdurham@pointenorthins.com ADDRESS: INSURER S) AFFORDING COVERAGE NAIC Y INSURERA: Cincinnati Insurance Company 10677 Atlanta GA 31139 INSURED INSURER B: Chubb Indemnity Ins Co 12777 INSURER C: Mauldin & Jenkins, LLC INSURER D: 200 Galleda Parkway SE INSURER E: Suite 1700 INSURER F: Atlanta GA 30339.5946 COVERAGES CERTIFICATE NUMBER: 2021/2022 REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUEDTO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAYBE 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, SR LTR TYPE OF INSURANCE I BD D POLICY NUMBER POLO FF MMfDDA'YYY PO ID E P PO Ic YYYY LIMITS X COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $ 2,000,000 CLAIMS -MADE ❑X OCCUR PRE7.11SES Eaoccuuence $ 500,OW X MEDEXP(Any oneperson) $ 5,000 Host Liquor Included PERS014AL & ADV INJURY $ 2.000,000 A ENP0536302 07/01/2021 07/0112022 GEN'LAGGREGATE LIMFTAPPUES PER: GENERALAGGREGATE $ 4.000,000 O. POLICY ❑ 'E T ❑X LOC PRODUCTS-COMPIOPAGG $ 4,000.000 Hired/NonOwned Auto s 1.000,000 OTHER I AUTOMOBILE LIABILITY C01.IBINED SINGLE LIMIT Ea ncNdenlL_ $ .............._._, BODILY INJURY (Per person) $ ANYAUTO A O'AVEO SCHEDULED AUTOS ONLY ENP0536302 07/01/2021 07/01/2022 BODILY INJURY (Per acckkM) $ PROPERTY DAMAGE Per saldent $ X HAUTOS IfNON-OWNED AUTOS ONLY AUTOSONLy UMBRELLA LIAB X OCCUR EACHOCCURRENCE $ 11,000,000 AGGREGATE $ 11,000,000 A Excess LIAB CLAIIASMADE EXS 0262115 07/01/2021 07/01/2022 DED RETEt1TION $ 0 1 1 1$ B WORKERS COMPENSATION ANDEMPLOYERVLIABILITY YIN ANY PROPRIETOR/PARTNER/EXECUTIVE a OFFICERfIAEMSER EXCLUDED? (Mandatory In NH) NIA 7176.4674 07/01/2021 07/01/2022 PER OTH- X STATUTE ER E.L. EACH ACCIDENT $ 1,DDO,Ooo EL DISEASE - EA EMPLOYEE 1 �� $ It yes, descubs antler DESCRIPTION OF OPERATIONS boW, E.L. DISEASE - POLICY LIMIT $ 1,000,000 DESCRIPTION OF OPERATIONS I LOCATIONS 1 VEHICLES (ACORD 101, AddltIonal Remarks Schedule, may be atlached if more space Is required) FOR INFORMATION ONLY SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE © 1988-2015 ACORD CORPORATION. All rights reserved. ACORD 26 (2016/03) The ACORD name and logo are registered marks of ACORD INDUSTRY EXPERTISE I PROACTIVE SERVICE ) PROVEN RESULTS SINCE 1918 55 www.mjcpa.com 1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205 (941) 747-4483 (Phone) (941) 747-6035 (Fax) From: Talbert, Joyce To: lia -r, Shannor, Subject: FW: City of Ocoee RFP Auditing Services Proposal Clarification Request Date: Friday, March 11, 2022 5:47:45 PM Please add this clarification to Mauldin's proposal in the odrive project file. From: Wade Sansbury <wsansbury@mjcpa.com> Sent: Thursday, March 10, 2022 4:28 PM To: Tolbert, Joyce <jtolbert@ci.ocoee.fl,us> Subject: RE: City of Ocoee RFP Auditing Services Proposal Clarification Request You are correct. The individual yearly amounts are correct but the total should be 112,500. 1 requested a change be made by my admin team prior to the finalization of the proposal, which they did but apparently did not update the total. Please let me know if you have any other questions. Thanks Wade Sansbury I Partner in Charge - Bradenton 1401 Manatee Avenue West, Suite 1200, Bradenton, FL 34205 p. 941-747-4483 1 ext. 72255 e. w anslyur,.!�njma (OO rm I W. httRaWlink edoeilot com/s/af4bOba�vymEKeen4bODd31W? FLpxT5vymEKeen4bODd31W? From: Tolbert, Joyce <,tolberl-Ca)ci.oc:oee.fi.us> Sent: Thursday, March 10, 2022 4:06 PM To: wsanshury @niicr a.Qm, Subject: City of Ocoee RFP Auditing Services Proposal Clarification Request Good afternoon, Mr. Sansbury: The City requests clarification regarding Mauldin & Jenkins' proposal for RFP 22-003 Auditing Services which will be included as an attachment to your Proposal. Please respond by Monday, March 14, 2022 so we may forward to the Auditor Selection Committee. Page 26, Price Proposal Form Item A. The Total is incorrect and has been corrected to $112,500. Please clarify this was an addition error. Thank you. Joyce fl'oC6ert, CM3 Procurement Manager Finance Dept. 150 N. Lakeshore Dr. Ocoee, FL 34761 jtolbertt Ocoee org 9407.905.3100 x1516, Direct 407.554.7103 !c'i tt a: ;?r,k.ed`�oilc,` cow' (ee 73 'I Si tktubkG4�e'kiC ,A`uVhv��?u=http vww.ocQee,o�g/32.3JPjrchasin —tp-11 Go Green: Please consider the environment before printing this email. PHASE NOTE. r:ouda has a vcrY broad pub lir .e_ord `ari `riosi wr, t onrr'r u .ic aticrs w or from City officials regarding City b_ Mess are pubic -ecords, ava I lab e to thso PuLli- and, m dia ur n request Under ale isa .aw, e a'I a tdres es are public records. NOTICE: This e-mail is only intended for the person(s) to whom it is addressed and may contain confidential information. Unless stated to the contrary, any opinions or comments are personal to the writer and do not represent the official view of Mauldin & Jenkins and Subsidiaries, LLC. If you have received this e-mail in error, please notify us immediately by reply e-mail and then delete this message from your system. Please do not copy it or use it for any purposes, or disclose its contents to any other person. Thank you for your cooperation. Replies or e-mails sent to Mauldin & Jenkins and Subsidiaries, LLC are subject to SPAM and Virus filtering. 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