Loading...
HomeMy WebLinkAboutDocumentation_Audit_Tab 01_4/21/2021Agenda Item #1. Selection Committee STAFF MEMO Meeting: Selection Committee -Apr 21 2021 Staff Contact: Vice -Mayor Kyle Stone Department: Council Review Submitted RFP's: - Grau &Associates -Keefe McCullough -Marcum LLP -Mauldin & Jenkins, LLC - MSL, P.A. - Nowlen, Holt &Miner, P.A. Auditor Selection Committee shall discuss, evaluate and shortlist proposals with a minimum of three firms to be recommended for the oral presentation phase. This document and any attachments may be reproduced upon request in an alternative format by completing our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-768-0443. After ranking in order of preference the top three firms, staff recommends that a motion be made to advance these firms to the oral presentation phase. Grau & Associates Comprehensive Packet Keefe McCullough Comprehensive Packet Marcum LLP Comprehensive Packet Mauldin & Jenkins Comprehensive Packet MSL PA Comprehensive Packet Nowlen Holt and Miner Comprehensive Packet Page 3 of 507 Agenda Item #1. Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS RFP#FIN01-21 INDEPENDENT AUDITING SERVICES FROM FY2020=2021 THRU FY2024=FY2025 ATTY I A PU f1V Proposal Due: April 09, 2021 2:OOPM Submitted to: Village of Tequesta c/o Judy Jones, Accountant 345 Tequesta Drive Tequesta, FL 33469 Submitted by: Antonio J. Grau, Partner Grau & Associates 951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel 561 994-9299 800 229-4728 Fax 561 994-5823 Wra�uRgraucpa.com www.graucpa.com aucpa.com Page 4 of 507 Agenda Item #1. Table of Contents Page LETTER OF TRANSMITTAL........................................................................................................................................1 GENERAL INFORMATION...........................................................................................................................................3 FIRM QUALIFICATIONS &REFERENCES..............................................................................................................5 QUALIFICATIONS OF KEY PERSONNEL ASSIGNED TO ENGAGEMENT.................................................19 PROJECTAPPROACH.................................................................................................................................................. 33 REQUIRED ATTACHMENTS.....................................................................................................................................41 SUPPLEMENTAL INFORMATION..........................................................................................................................53 io rau ocitesAssa Page 5 Of 507 L.k.ICHFll:Lx L'LlBL1CAC:COLINIAN'1'S g A rnnnrin Unn-t li l f Transmittal Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Page 6 of 507 Age em #1. Grau & Associates CERTIF[ED PUBLIC ACCOUNTANTS April 09, 2021 Village of Tequesta c/o Judy Jones, Accountant 345 Tequesta Drive Tequesta, FL 33469 Re: Request for Proposal for Professional Auditing Services for the fiscal years ended September 30, 2021-2025 with the option for one (1) additional annual renewal. Grau & Associates (Grau) welcomes the opportunity to respond to the Village of Tequesta's (the "Village") Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals providing services to governmental entities. As one of Florida's few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit. Government audits are at the core of our practice: 95% of our work is performing audits for local governments. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your operations. We will meet your annual deadlines and ensure all reports are issued according to your schedule. Why Grau & Associates: Knowledgeable Audit Team Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs audits under Government Audit Standards year round. When not working on your audit, your team is refining their audit approach for next year's audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you. Servicing your Individual Needs Our clients enjoy personalized service designed to satisfy your unique needs and requirements. At the start, we ensure that the transition to a new firm is as smooth and seamless as possible. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. Further, due to Grau's very low turnover rate for our industry, you also won't have to worry about retraining your auditors from year to year. Value-added Services We believe in providing our clients with more than great audit services, as such, we also assist in implementing new standards. As soon as exposure drafts and standards are issued, a discussion is held with our clients to determine what, if any, impact the changes will have on the organization. Discussions will include; impact, how to address, and the best way to implement. In addition, during our IT assessment phase of the audit, we will perform a risk assessment and provide a risk report to management that will detail problem areas and potential solutions. Developing Relationships We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization, at no extra cost to you. We are also available as a sounding board and assist with technical questions. Page 7 of 507 Agenda Item #1. Leveraging the Audit While our primary role for the organization is to complete a financial statement or single audit, during and after the audit we use the knowledge gained during the audit to provide ongoing recommendations for improvements in operations and processes. Maintaining an Impeccable Reputation We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings. Complying With Standards Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements. This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322. We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@gra�ucpa.com) or Racquel McIntosh, CPA (rmcintosh@gra�ucpa.com) at 561.994.9299.Our fax number is 561.994.5823. We thank you for considering our firm's qualifications and experience. Very truly yours, Grau & Associates Antonio J. Grau Audit Partner Page 82of 507 Information Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Page 9 of 507 Agenda Item #1. Properly registered and licensed professional corporation by the state of FLORIDA CONTINUITY OL Professional Groups Grau at a Glance OurTeam ofALL Gov Auditors We are proud Members of the American Institute Certified Public 304- of Accountants &link years of & the Florida Institute of Experience 3 10 2 Certified Public Partners Professional Administrative Accountants Staff Professionals We are committed to maintaining staff continuity on your engagement. Having the same resources available to you reflects commitmentto your organization and a deeper understanding ofwhatyou are tryingto achieve. Ourstaff builds a relationship based upon integrity, trust, and mutual respect, which is a primary reason that we maintain long- term professional relationships. AICPA I FICPA I GFOA I FASD I FGFOA � 9/ 13 Auditors are O CPAS �DO� Yearfounded Services Provided => External quality review program: consistently receives a pass => Internal: ongoing monitoring to maintain quality 7- Compliance Auditing Gran& Associates Page 16 of 507 Ct;lt'1 FIEL7 l'LI13L1G ACCOLI IAN'fS Agenda Item #1. Firm Overview Grau & Associates is a professionally licensed local corporation in Florida since 2 00 5, certified by the State of Florida as a Minority Business Enterprise (MBE) and Palm Beach County as a Small/Minority Business Enterprise. We are a Certified Public Accounting firm providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services. As the successor firm of Grau & Company, we have provided governmental auditing services in Florida for over 30 years. Office Location & Staff Your audit will be performed out of our headquarters located at 951 Yamato Road, Suite 280, Boca Raton, Florida 33431. Please visit our website at www.gra�ucpa.com. Our hours of operation are 8:30am-5:00pm. We have a total of 15 employees, including 3 Partners, 10 professionals and 2 administrative professionals. Racquel McIntosh will be available to receive notifications and reply to Village inquiries at (561) 939-6669 and address listed above. The numbers of professional staff by employee classification are as follows: Employee Classification Partners Managers Advisory Consultant Supervisor / Seniors Staff Accountants Total License to Practice in Florida Government Auditors No. of C.P.A.s 3 3 2 2 1 1 3 2 4 1 13 9 We are a properly registered/licensed State of Florida professional corporation. The firm and all assigned supervisory professional staff are members in good standing of the AICPA and are properly registered/licensed to practice in the State of Florida. F{i-ei7 4..1r .7 �13ta�, trnv•!!1�11�'3 r- Mal•.f+y EaE:I'9 �i1Y :. 5�[. sCt.�ry STATE []F FLORIDA Ci b' r DEPARTMENT +CIF 13USINESS .,AFDC] PRC]FESSIC]NAL RFC;ULATIC)N BC)ARD C]F ACCOUNTANCY TFiV ACCOUNTANCY C'C>F;tPC>RATIC-)N IIEREIN IS. I IC'FN;ED UNDER THE PROV1SIC3N5 OF CHAPTER 473. FLC>R1DA STATIJTFS s g aa. GRAU & ASSC31CI ATE 951 YAATO RCOAD SUITE 2Ii 0 S(DCA RATC>N ter_ a 31 LiICEMSE 1VUMIBER: 1\0]64305 EXPIRATION DATE: DECEMBER 31, 2021 Always verify licerrises online at MVFlorldaI-lcense.cc)m Do not alter this document in any farm. This is your license. It is unlawful f€sr anyone a4her than the licensee to use this dnacurnent- Independence Grau & Associates affirms we meet the independence requirements of the Standards for Audit of Governmental Organization Programs, Activities and Functions published by the U.S. General Accounting Office, Governmental Auditing Standards (GAS) issued by the Comptroller General of the United States and the Laws and Rules of Florida Board of Accountancy or any subsequent amendments or superseding revisions. As defined by auditing standards generally accepted in the United States of America and the U.S. General Accounting Office's Government Auditing Standards, Grau & Associates, their partners and employees are independent of the Village of Tequesta. Grau & Associates Page 11 %f 507 CEli'P FIEL) PUBLIC ACCOLIN ANTS all'ficati'ons erences Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Page 12 of 507 Agenda Item #1. Firm Profile and Philosophy Grau &Associates is a professionally licensed corporation in Florida since 2005, and is certified by the State of Florida as a Minority Business Enterprise (MBE) and Palm Beach County as aSmall/Minority Business Enterprise. We are mainly an audit firm and specifically a government audit firm. Our audit practice is broken down as follows; Local governments (municipalities, districts, pensions) 95% of clients Non-profit entities 1 5% of clients We also provide consulting, management advisory services, and arbitrage calculations. At Grau, we believe that our clients should have the most competent staff on their engagements. As such, we have extensive ongoing training specifically related to governments. Staff participate in in-house training as well as attending seminars, conferences, and on-line forums of education. New staff members start by working on our smallest government clients. As they become senior auditors, they then move to small municipalities and larger special districts, and as managers are in charge of mid -large municipalities. Financial and Other Conditions Grau & Associates is a privately held company, we are financially stable and have never claimed bankruptcy. There is no current or pending litigation or proceeding. There are no conditions existing or planned that will affect our ability to perform the audit. Results of State and Federal Reviews During the last three (3) years, all state and federal reviews of the firm's reports and working papers have been accepted without change or revision to issued reports. Disciplinary Action During the last three (3) years, Grau &Associates, its partners or employees have not been involved in any disciplinary action from any state or federal regulatory body or professional organizations. Litigation Status There is no current or pending litigation or proceeding. Additionally, during the last three (3) years, Grau &Associates has not been involved in any litigation or proceeding where a court or administrative agency has ruled against the firm in any manner related to its professional activities. Identification of Anticipated Potential Audit Problems Grau & Associates does not anticipate any potential audit problems. We want to help you solve problems before they become critical and this is why we will be involved throughout the entire year, at no extra cost, providing assistance in current and new issues. rau & Associates Page 1350f 507 CER11FI D PLI13LIC ACCOUN ANTS Agenda Item #1. External Peer Reviews Grau participates in an external quality review program requiring an on -site independent examination of our auditing practice. Grau has consistently received a pass rating on the quality of our audit practice. Our peer review included mostly government engagements. A copy of the report on the firm's two most recent quality reviews can be found below. Gregory, Sharer & Stuart, P.A. Certified Public Accoa4,nfants raizfl Biishzess Cotzs-ultap-its Report on the ]F`irm's System of Quality Gontrnl Nevrinbcr 15, 2019 To the P3rtncr� UfC?rsu .%- tl.ssoci:ttcs Arid Ihv Fehr ltcvie-v Comm ittcc ofthe FIorida Ills LiLLL(Q tr£CI'As 34'c have reviewed the syctccu of gUality control far U112 as:cuunLiny, raid nudiiirIg pracdco of Grau ,& ss04;1'attes (the firm) In OM;vt for the year cl dr d J iiSr 3(), 2019. Our pccr revie� . -vas ccindc cwd in itc=cordance with the Standards for Performing and Repr}rtmg on Peer Reviews c.wI:ihlkhod by the Peor Rzvicw Board of the Arikorioan lnsiit.LAC of Certified Public Ac:countant%(S1;mrl:,rd-). A sunimmy of the nature, objectives, gk.opo, IianiLcations. of and the provcaiierrs performed in nri Review SyS vieas described in the Standards may be fOLLrid al i+Wtv.aicpn_orelnys}lmr3tiarv_ The sommury akn includes an exphuiation of -how ungagernaatitS idoritlfxcd as not perfnirme l clr rc-pra,ir.d in r_nn#larniily with applicable t)ratl�ssional standards, if atly, atQ vvilluated by aliccr reviewer ta, aloacnni.nc it peer rovicw raticlg. F'irm's Res1lnnsibility Thu rrm is responsibl0 for designing a systClli Uf tlu.dity tnrArila Band complying with it to provide the fin-n -Nith mmuriable assurance of ptsrfurnting ;and reporting in confarrriTty wilh itpplieablic professional standards in all matcrild respects_ 'Ths firm is algo rr.;V sn:il,ly, rrtr rvali,nting nrtions Lra promptly remediatC ctigaguments deemed a4 nvL pol1bnrcd or reported in conformity tviLft protcssirrrtal. 84anclards, when apprcpprlatc, moat fur reuledrulrr>g we.akiie %uK in its syslom ofquality control, ifany. Peer Reviewer's 12espangll)ility Our re9ponetbllity is tar rcxlarCxs un opinion on the dicsIg t of Lhv system ofquality control and Lhe firm's eoralplisirlvc Lhare'LOVA bawd on our rvAinw_ ilk'quirad Selection% And Considerations 1-ngagernanL5 selected fOr t'4'Vit,tw included ens ipcttlCrllS performed under 0uvernment Audltlrt,g .j'fnnds ::wds including: compliance audits under the Single Audit A4r( Laud tan al.Ld'at ofan employer; bcneft plan. A.s a span of our peer rrcview. Svc consiefcrcd rcvi,±wR by re,?.41240ry 4.mr.iLini as communicamd lsc' 111r rirn,, i+ applical-.?Iv, in. deterniiningthe natures txnd + XWIjt Of our procedures. Opinion !n OUT OPini0n, tb0 %Y, tarn of qu7lity control for the accounting and atldlting practice of C'Tm41 fie. ?kxxatciafee in cficct Iliir Ihv. yr.;ir r,.redcd June: 30, 2019,, lies boun suitably designed uid c0aailrlaetl w i U i to providtc Lhc Rrm -vith reasonatj10 Maurancc c2fpGrforming and reporting in ouril'Onriitw AiAh Ltpplicabie prpfies inn l Srarld7ards in all material respects. Firms cars receive a rating sYprxss, pass tvlydr rl 11r.•r;erw.'yl"iva,;), or mil. C'irau & Associatcx hahi rraceived c paesr rr=view rating o1'paxrs. Grugory, Sharer & Sta.r:,lt, l°.n. 'II]41 4i47'c'4,jnd AvviILAC SIL)LIiii, `suiLv fii](3 I SL.. 1'L!LL.�r.-sUrary,, Fit) t-iti.ra33A)1-4336 (727) 821-6161. 1 Fax (727) 822-4,573 I gEarpaxani in(nhPgcswpa,curn Gregory, 'Sharer & Stuart, P.A. MTVC rft ed Public Accou Wants tend B usipie&s Consultants System Review Report To the Owners of Grau & Associates ATW the Peer Review Comm illm of the Florida Institute of CPAs We have reviewed the system of quality control for the accounting and auditing practice of Gralti Aswc.iar, (thav firm) irk effect for the year evaded June 30, 2016, Qtrr goer review was coo,ducted in accordance with the Standards f6r Performing and Deporting on Veer Reviews esiahLished hy the Peer Review Board of1he A nierican Institute of Ccrti fled Pub] is Accountants. As a part of our peer review, we considered rerxiew5 -by regulatory entities, if applicable, in detem fining she nature avid extent of our procedures. The firm is responsible for designing a. system of quatity controi and complyiLls with, it to provide the firm with reasonable assuranolz of perf[Irrining and reporting in conformiry with applicable profes!;ionai Standard'-.. fit ail inalerial respects. Our responsibility is to express an -opinion on the design of the system of quality control and the firtn's compliance therewith basest on our review. The nature, objective,, scop,,limilatiork& of. and the procedrur per#'cLr in a System; Review the di"Selibed in the standards at w W.aicva.orlrlprsumma , As required by the standards, enga emernls selected for review included engagements perforlrtad under the Gbw-riament AudfungS'randards and audits of cmpLvycc bcneft plans. fill our opinioat, the system of gLtaiity amtrot for Ulm accounting and auditing practice of Grau 8 Associa.#es in effect fair the year ended. June 30, 201 fi, has been suitably designed and G+�mplied with 10 provide the firm with reap nable assursore of plerfvrmling ared reporting in confbrttlity with applimble professional standards in all material respects. Fiirins can receive a rating of pass, pass with deficFency (i4m) oorfiad. Grau & Associates has m=ived a31yeer review raling ofpass. 'r- mgory, ,Sliarer & Stuart, P.A_ November 2, 201 fi 10+0 Seccmd Avenue Sooth, Suite 600 1 St. Fetersbur& Rurida 7 01-4.3 6 (7) EL21-6161 I Fax 27) 82245T3 1 www.gsselaa.corn FXPA Florida Institute or Ceriidied rLsbk iKL011fa-LL, FICPA Peer Review Pragram Administered-n Florida by The Florida Institute of CPAs February 20, 2020 Antonio Grau Grau & Associates 951 Yamato Rd Ste 280 Boca Raton. FL 33431-1809 Dear Antonio Grau: olb Peer Review r I C PA Program AICPA Peer Review Program Administered in Florida by the Florida Institute of CFAs It is my pleasure to notify you that on February 20, 2020. the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31. 2022. This is the date by which all review documents should be completed and submitted to the administering entity. As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm. Thank you for your cooperation. Sincerely, Peer Review Team FI CPA Peer Review Committee paul a&icpa.org 800-342-3197 ext. 251 Florida Institute of CPAs cc: Daniel Hevia, Racquel McIntosh Firm Number: 900004390114 Review Number: 571202 3800 Esplanade Way. Sulte 210 1 Tallahassee. FL 3231 tl 800.242.3197. In Florida 18502242727 1 Fax- 85D222.8190 1 www_ficpa.orn FiCPA IPA #w *IPrr rrW t" 111m 1. P.Wir. r r a .'J . •1 1 A, al �.ka Arillmilt• C4w err 4,741A C!role .?L Arnpi � : 1.1Q N' %lilitary 'TrL _iLc 1 of Ek<a Ftiaxv t. FL. 141- 1 174-sr %.Ir (;rail t i-, 1117 i'kra9urr irr Irmilii ly y411I IPM ilk .Xildo h 2 _Fill 17 Olc FlintiYa Ire .k `1�' I, iimillibairy ut-L1-f*irnd IFc mTmiri on kl,bq ni, %,i rrxm Ftiti-tr I fir: i I"jv.% or? Lmur firm I Low ],Lc I,lme 64 5 Vuf OtAl r'C`iCLti i'% 1kMrrr16q-r 1 I . WIV. '11%r vL all' d.11i' hr, ,LI: A,-h nil' rt%"- r oelinwril+ 4u%uW t%e -oAWlIvIeel "ulhRoilIntl its Ili im`11I an1wnlAt t!igi1 s+ti ti ti° r Ire L ritix , 131C t.?pLbn Nt i'rl ■ jXVt I'' Irit-rr° ndiftV of pp %L. 1t.P' S: }R11!'ll I in kt J wnc In r rulnti 1; ih®r lrrr Uly�f#1i• 1� 10 tlld' ill' L �ilrtits4l}_ 7'1.3i :h it Ir! rti II {'1'A r 4 !%4A IjhirricFrar io1 I.:, 11llie .71 3t'I ti 1�{ti l'itTrF kumbff . 5rh77 1 kCv lr 4, rinr2ir>t° 41417-.1iI Lill vr C.PsAi %�d •'J k,:■ !A 1 I - 1'i iii6m !, 11 L: i I d r_&j La P) i14. rl•frt I rki W b I T' a r Wwl� 1 11r in I -M r� A., 10 Grau & Associates CER'1'LF'lED L3LI13LIG ACC 0LlMANTS 6 Page e 14 of 507 Agenda Item #1. Governmental Audit Experience As the successor firm of Grau & Company, we have provided governmental auditing services in Florida for over 30.years to various municipalities, special districts, pension plans, and non -profits. Because of the wide array of governmental audits we perform, our staff works under government auditing standards year round. This results in the Village having some of the most experienced auditors in the industry resulting in a high audit quality and product. We are committed to local governments and their futures. As such, we are members of organizations that protect and improve local governments, like the Florida Government Finance Officers Association, the FICPA State & Local Government Committee, and the AICPA Government Audit Quality Center. Partner Racquel McIntosh sits on the FICPA State & Local Government Technical Review Committee. The committee discusses new legislation and accounting standards that affect Florida governments and provides feedback to regulators regarding proposed changes. Partner Tony Grau serves as the Chair for the City of Boca Raton Financial Advisory Board. In addition, partners and 1 audit manager have or are currently GFOA CAFR reviewers. Experience in Preparing Governmental Financial Statements We currently assist all except two of our government clients in preparing their financial statements. Some clients prepare a comprehensive annual financial report and others just basic financial statements. In drafting the financial statements, we ensure that all applicable GASBs have been implemented, that the report is in accordance with GAAP and that the GFOA checklist items are all included in the report. We have or are currently GFOA CAFR Reviewers and utilize this experience and knowledge to ensure our clients' financial statements are accurate and will receive the award. Once prepared the financial statements are presented to the government for review and approval prior to finalizing. Grau & Associates has the capability and experience to assist the Village in drafting the financial statements. In addition, we will support the Village in ensuring throughout the engagement that the Village remains current with any new accounting and reporting standards issues by the GASB. As a result of the effects of the COVID-19 pandemic, the GASB issued Statement No. 95 delaying the implementation dates of various Statements and Implementation Guides for 1 year and Statement No. 87, Leases has been delayed by 18 months. If awarded the audit, we will assist the Village in developing a revised implementation plan that may include early implementing certain Standards. Grau & Associates Page 157Of 507 CER11FI D PU13LICACCOUN ANTS Agenda Item #1. Similar Engagements with Other Government Entities Scope of Work Dates Engagement Partner Total Hours Client Contact Scope of Work Dates Engagement Partner Total Hours Client Contact 4M E Financial Audit, Single Audit, CAFR 2014-2019 Racquel McIntosh 600 Darrel Thomas, ACM/CFO 17200 Royal Palm Blvd., Weston, Florida 33326 (9541 385-2000 R Financial Audit, Single Audit, CAFR Annually since 2012 Racquel McIntosh 500 Tanya Quickel 12300 Forest Hill Blvd, Wellington, Florida 33414 (561) 791-4000 Scope of Work , Financial Audit, Single Audit, CAFR Dates 2004-2019 Engagement Partner Antonio J. Grau Total Hours 350 t Client Contact Susan Nabors / Director of Finance 701 SW 71 Avenue, North Lauderdale, Florida 33068 (954) 724-7056 Scope of Work Financial Audit, Single Audit, CAFR Dates � Annually since 2011 Engagement Partner +Racquel McIntosh &Antonio J. Grau Total Hours �250 Client Contact Stephen Kaplan 500 Greynolds Circle, Lantana, Florida 33462 (954)540-5035 -Town of Lauderdale By The Sea (Reference) Scope of Work Financial Audit, CAFR Dates Annually since 2010 Engagement Partner +Antonio J. Grau Total Hours J 200 Client Contact Lucila Lang, Finance Director 4501 Ocean Drive, Lauderdale By The Sea, Florida 33308 (954) 640-4206 Link to Comprehensive Annual Financial Report https:IIflauditor.gov/pages/mun efile%20rpts/2019%20wellingto�n.pdf rau & Associates Page 1680f 507 CER1'LE: ED L'LlBLIGAC'COUNIANTS Agenda Item #1. Letters of Reference ))q//�THE VILLG AEOF ELLINGTON Council Anne Gerwig, Mayor Tanya Siskind, Vice Mayor John T. McGovern., Councilman Michael Drahos, Councilman Michael I Nfapotcone, Councilman November 16, 2020 RE- Letter of Recommendation for Grau & Associates To Whom It May Concern; A GREAT HOMETOWN Manager Paul Schofield I have the distinct pleasure of working with Grau & Associates ("Grau") in my capacity as Assistant Village Manager and Director of Administrative & Financial Services for the Village of Wellington. Grau has been the independent auditor for the Village of Wellington for the past 8 years and has always provided personalized, professional, excellent service. The audit team is extremely knowledgeable and performs a very thorough audit. The team is also very responsive and assists us in implementing new standards, acts as a sounding board for any significant accounting changes, and educates staff on new requirements and best practices. Grau also provides educational and best practices information by presenting at professional development opportunities such as the Florida Association of Special Districts and the Florida Government Finance Officers Association. This outreach is both informative and helpful in that it builds a network of expertise. The Grau Staff with whom I have worked garner high marks in the areas of knowledge, accuracy, thoroughness, diligence, timeliness and transparency. They are professional in the provision of their services, and they have continuously provided support, advice and counsel pursuant to best practices and implementation of new standards. Their commitment to public service is most commendable, and they have never wavered in assisting even with difficult issues. They have been a partner in our work as needed, and they have ensured ongoing professionalism. I recommend Grau as external auditors without reservation. Please feel free to contact me should you have any questions. Sincerely, (�Ie?me � aLe Tanya Quickel Assistant Village Manager / Director of Financial and Administrative Services 12300 Forest Hill Boulevard - W01incr00 ton, Florida 33414 * (561) 791-40 0 Fax (561) 791-4045 Z� www.wellinotonfll.crC��ov Z-- Grau & Associates Page 179 of 507 CER11HED I'Ll BLIC ACCOUNIANTS Agenda Item #1. Town of Lantana COUNCILMEMBERS Philip J Aridas Malcolm Balfour Lynn J Moorhouse, D. D. S. Edward Paul Shropshire 0 RO DAVID J STEWART MAYOR March 13, 2020 RE: Letter of Recommendation To Whom It May Concern: I am pleased to recommend the services of Grau & Associates (Grau). 500 Greynalds Circle Lantana, FL 33462-4544 (561) 540-5000 Fax (561) 540-5009 www.lantana.org Grau has been the Town of Lantana's auditors since 2012 and have provided professional and thorough work product in a most professional and courteous manner. They have also provided many helpful recommendations and are prompt in their responses to our inquiries. Their knowledge of subject matter is thorough and extensive. We are pleased with Grau's exceptional work and highly recommend them for their auditing skills and professionalism. If you have any questions, please feel free to contact one. Sincerely, V Stephen Kaplan Finance Director Town of Lantana 10 Grau & Associates Page 1 600f 507 CER11FIED PU 13LIC ACCOUNIANTS Agenda Item #1. Current Government Clients U) `� U) o .a MUNICIPAUMS %� LL p LPL ,� +V+ N N W OC .O V W M � U. >- = ~ p Z V GG City of Miami (Program Specific Audits) - N/A ✓ ✓ 9/30 Town of Cloud Lake 0.157 2 ✓ ✓ 9/30 Town of Glen Ridge 0.126 2 ✓ ✓ 9/30 Town of Haverhill 1.3 2 ✓ ✓ 9/30 Town of Highland Beach 15.1 7 ✓ ✓ ✓ 9/30 Town of Hillsboro Beach 7.9 2 ✓ ✓ 9/30 Town of Hypoluxo 2.3 2 ✓ ✓ 9/30 Town of Jupiter Inlet Colony 3.4 3 ✓ ✓ 9/30 Town of Lantana 21.5 6 ✓ ✓ ✓ 9/30 Town of Lauderdale by the Sea 18.6 7 ✓ ✓ ✓ 9/30 Town of South Palm Beach 2.8 4 ✓ ✓ ✓ 9/30 Village of Golf 3.8 4 ✓ ✓ ✓ 9/30 Village of Wellington 93.2 13 ✓ ✓ ✓ 9/30 TOTAL $170.183 54 6 13 13 Revenue and number of funds exclude pensions and OPEB plans. M _ V Q V W IOTNJMMMM PLMS M .= i L O M L. City of Lauderhill General Employee Retirement System ✓ ✓ 9/30 City of Parkland Police Pension Fund ✓ ✓ 9/30 City of Sunrise General Employees' Retirement System ✓ ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District Retirement Plan ✓ ✓ 9/30 Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan ✓ ✓ 9/30 TOTAL 5 5 Gray& Associates Page 1 6 'Of 507 CER11FI D PU13LICACCOUN ANTS Agenda Item #1. SP I�I�T1tIC _ C °' C 0 -� a W __ � -, C _ = L V U w L Boca Raton Airport Authority ✓ ✓ ✓ 9/30 Captain's Key Dependent District ✓ ✓ 9/30 Central Broward Water Control District ✓ ✓ 9/30 Collier Mosquito Control District ✓ ✓ 9/30 Coquina Water Control District ✓ ✓ 9/30 Greater Boca Raton Beach and Park District ✓ ✓ 9/30 Greater Naples Fire Control and Rescue District ✓ ✓ ✓ 9/30 Green Corridor P.A.C.E. District ✓ ✓ 9/30 Hobe -St. Lucie Conservancy District ✓ ✓ 9/30 Indian Trail Improvement District ✓ ✓ 9/30 Key Largo Waste Water Treatment District ✓ ✓ ✓ 9/30 Lake Padgett Estates Independent District ✓ ✓ 9/30 Lake Worth Drainage District ✓ ✓ 9/30 Lealman Special Fire Control District ✓ ✓ 9/30 Old Plantation Control District ✓ ✓ 9/30 Pal Mar Water Control District ✓ ✓ 9/30 Pinellas Park Water Management District ✓ ✓ 9/30 Pine Tree Water Control District (Broward) ✓ ✓ 9/30 Ranger Drainage District ✓ ✓ ✓ 9/30 Renaissance Improvement District ✓ ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District ✓ ✓ 9/30 Sanibel Fire and Rescue District ✓ ✓ 9/30 South Central Regional Wastewater Treatment and Disposal Board ✓ ✓ 9/30 South -Dade Venture Development District ✓ ✓ 9/30 South Indian River Water Control District ✓ ✓ ✓ 9/30 South Trail Fire Protection & Rescue District ✓ ✓ 9/30 Spring Lake Improvement District ✓ ✓ 9/30 St. Lucie West Services District ✓ ✓ 9/30 Sunshine Water Control District ✓ ✓ 9/30 West Villages Improvement District ✓ ✓ 9/30 Various Community Development Districts (297) ✓ ✓ 9/30 TOTAL 333 5 328 Revenues range from $55,000 - $12.3 million and funds range from 1 - S. Professional Relationships Involving the Village Grau & Associates has not had any professional relationships involving the Village for the past five (5) years; furthermore, we shall give the Village written notice of any professional relationships entered into during the period of this agreement, which could pose a potential conflict of interest. rau & Associates Page 2d20f 507 CER11FI D L'LI13LIC ACCOUN ANTS Agenda Item #1. Sample Format INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Village Council Village of Tequesta, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Village of Tequesta, Florida (the "Village") as of and for the fiscal year ended September 30, 20xx, and the related notes to the financial statements, which collectively comprise the Village's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Govern men tAuditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Village, as of September 30, 20xx, and the respective changes in financial position, and, where applicable, cash flows thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Grau Associates Page 21� 3of 507 CER11FI D PLI13LIC ACCOLIN ANTS Agenda Item #1. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, budgetary comparison information for the general fund, the schedule of changes in the Village's total OPEB liability and related ratios, the schedules of proportionate share of net pension liability and pension contributions - Florida Retirement System, and pension related schedules for the Village's pension trust funds plan be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village's basic financial statements. The introductory section, combining and individual nonmajor fund financial statements, budgetary comparison schedules, and statistical section are presented for purposes of additional analysis and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is also not a required part of the basic financial statements. The combining and individual fund financial statements and schedules, budgetary comparison schedules, and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual fund financial statements and schedules and the schedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated XXXX, 20XX, on our consideration of the Village's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Village's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Village's internal control over financial reporting and compliance. Xxxxxxxxxx, 2 0 xx Gray& Associates Page 2�40f 507 CER11FI D PLI13LIC ACCOLIN ANTS Agenda Item #1. 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 Honorable Mayor and Village Council Village of Tequesta, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Govern men tAuditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Village of Tequesta, Florida (the "Village") as of and for the fiscal year ended September 30, 20xx, and the related notes to the financial statements, which collectively comprise the Village's basic financial statements, and have issued our opinion thereon dated xxx. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Village's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Village's internal control. Accordingly, we do not express an opinion on the effectiveness of the Village's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Village's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Govern men tAuditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with GovernmentAuditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Xxxxxxxxxx, 2 0 XX Grau & Associates Page 2J50f 507 CER11FI D PLI13LIC ACCOLIN ANTS Agenda Item #1. INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE REQUIREMENTS OF SECTION 218.415, FLORIDA STATUTES, REQUIRED BY RULE 10.556(10) OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Mayor and Village Council Village of Tequesta, Florida We have examined Village of Tequesta, Florida ("Village") compliance with the requirements of Section 218.415, Florida Statutes, in accordance with Rule 10.556(10) of the Auditor General of the State of Florida during the fiscal year ended Xxxxxxxx, 20XX. Management is responsible for the Village's compliance with those requirements. Our responsibility is to express an opinion on the Village's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the District complied, in all material respects, with the specified requirements referenced in Section 218.415, Florida Statutes. An examination involves performing procedures to obtain evidence about whether the District complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the District's compliance with specified requirements. In our opinion, the Village complied, in all material respects, with the aforementioned requirements for the fiscal year ended Xxxxxxxx, 2 0XX. This report is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, management, and the Board of Supervisors of the Village of Tequesta, Florida and is not intended to be and should not be used by anyone other than these specified parties. Xxxxxxxxxx, 2 0 XX Grau & Associates Page 246Of 507 CER11FI D PLI13LIC ACCOLIN ANTS Agenda Item #1. MANAGEMENT LETTER PURSUANT TO THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Mayor and Village Council Village of Tequesta, Florida Report on the Financial Statements We have audited the accompanying basic financial statements of the Village of Tequesta, Florida (the "Village") as of and for the fiscal year ended Xxxxxxxx, 20XX, and have issued our report thereon dated Xxxxxxxx, 20XX. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Govern men tAuditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General. Other Reporting Requirements We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an audit of the financial statements performed in accordance with Govern men tAuditing Standards; and Independent Auditor's Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated Xxxxxxxx, 20XX, should be considered in conjunction with this management letter. Purpose of this Letter The purpose of this letter is to comment on those matters required by Chapter 10.550 of the Rules of the Auditor General of the state of Florida. Accordingly, in connection with our audit of the financial statements of the Village, as described in the first paragraph, we report the following: I. Current year findings and recommendations. II. Status of prior year findings and recommendations. III. Compliance with the Provisions of the Auditor General of the State of Florida. Our management letter is intended solely for the information and use of the Mayor, Village Council, management, the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, and Federal and other granting agencies, as applicable, and is not intended to be and should not be used by anyone other than these specified parties. We wish to thank the Village of Tequesta, Florida and the personnel associated with it, for the opportunity to be of service to them in this endeavor as well as future engagements, and the courtesies extended to us. Xxxxxxxxxx, 20XX Grau & Associates Page 26 7of 507 CER11FI D PLI13LIC ACCOLIN ANTS Agenda Item #1. REPORT TO MANAGEMENT I. CURRENT YEAR FINDINGS AND RECOMMENDATIONS To be added, if applicable II. PRIOR YEAR FINDINGS To be listed as appropriate III. COMPLIANCE WITH THE PROVISIONS OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Unless otherwise required to be reported in the auditor's report on compliance and internal controls, the management letter shall include, but not be limited to the following: 1. A statement as to whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no significant findings and recommendations made in the preceding annual financial audit report for the fiscal year ended September 30, 20xx, except as noted above. 2. Any recommendations to improve the local governmental entity's financial management. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported for the fiscal year ended September 30, 20xx. 3. Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. There were no such matters discovered by, or that came to the attention of, the auditor, to be reported, for the fiscal year ended September 30, 20xx. 4. The name or official title and legal authority of the Village are disclosed in the notes to the financial statements. 5. The Village has not met one or more of the financial emergency conditions described in Section 218.503(1), Florida Statutes. 6. We applied financial condition assessment procedures and no deteriorating financial conditions were noted as of September 30, 20xx. It is management's responsibility to monitor financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. rau & Associates Page 26 80f 507 CER11FI D PLI13LIC ACCOLIN ANTS Agenda Item #1. tall'ficati'ons of Key �rsonnel Assigned ro Engagement Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Page 27 of 507 Agenda Item #1. Partner. Supervisory and Staff Qualifications and Experience You will have a partner and our consultant available for any technical assistance. In addition, an audit manager and a senior will be assigned to the engagement that will perform the majority of fieldwork. Additional staff are available to assist with the engagement should the need arise. All individuals listed below are licensed in the State of Florida. Profile Briefs: Antonio J GRAU, CPA (Partner) Years Performing Government Audits: 30+ Tony has audited Florida municipalities, special districts, pension plans, housing authorities, and school districts/boards throughout his career at Grau. Tony serves on the financial advisory committee for the City of Boca Raton. Racquel McIntosh, CPA (Partner & Key Member) (16% of Audit Work) Years Performing Government Audits: 15+ Racquel has audited municipalities, special districts, and pension plans throughout her career at Grau. She created a GASB 68 "cheat sheet" for the firm's clients that participate in FRS. The cheat sheet is a quick easy way to determine the amounts to be reported in the financial statements. She is also a member of the FICPA State & Local Government Technical Review Committee. The committee discusses new legislation and accounting standards that affect Florida governments and provides feedback to regulators regarding proposed changes. In addition, Racquel provides training for the FGFOA School of Accounting and Florida Association of Special Districts. Antonio S. Grau, CPA (Advisory Consultant) (2% of Audit Work) Years Performing Government Audits: 40+ Tony Sr. has audited Florida municipalities, special districts, pension plans, housing authorities, and school districts/boards throughout his career. As the firm's concurring reviewer he provides an independent look at the audit engagement ensuring the firm has performed sufficient audit work and the reports issued are accurate. Vinnette Hall, CPA (Manager & Key Member) (45% of Audit Work) Years Performing Government Audits: 14+ Vinnette has audited municipalities, special districts, and pension plans throughout her career at Grau. She is a GFOA CAFR reviewer and assists the firm in ensuring that our clients' financial statements are compliant with the GFOA certificate program requirements. Jamie Medlicott, CPA (Senior) (37% of Audit Work) Years Performing Government Audits: 6+ Jaime has audited municipalities, special districts, and pension plans throughout her career at Grau. Staff Continuity We would like to emphasize our commitment to maintaining professional staff continuity in servicing this engagement. Many of our clients rely on having the same resources available to them because it reflects a commitment to their organization and a deeper understanding of what their organization is trying to achieve. Our staff builds a relationship based upon integrity, trust, and mutual respect. Key personnel will be available to the extent proposed for the duration of the project and no person designated as "key" to the project shall be removed or replaced without the prior written concurrence of Village of Tequesta. Current Workload and Capacity We are committed to the Village's timeline for completing the audit and we will plan and perform the audit to meet your deadlines. The team assigned to the engagement has sufficient space in their schedules to successfully complete the audit annually. Our firm policy and practice is to look at our current workload to ensure we have sufficient capacity prior to bidding on jobs. As our clients will attest, we have never missed a deadline resulting from staffing issues. Grau& Associates Page 2690f 507 CER11FI D PU13LICACCOUN ANTS Agenda Item #1. YOUR ENGAGEMENT TEAM Grau's client -specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and quick decision making. We have partnered with True Digital Security, a firm recognized as one of the countries most advanced IT service providers, to work side by side with our audit team. Please refer to page 57 for more information on True Digital Security The assigned personnel will work closely with the partner and the Village to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy. Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy. ;%vow" %4F A Concurring Review Consultant will be available as a sounding board to advise in those areas where problems are encountered. He will also perform a second review of all reports to be issued by Grau & Associates. The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction. Gran & Associates CJJlt'HHEL) I'LIBLICACCOUNIANTS Page 2fof 507 Antonio'Tony'j- Grau, CPA Partner Contact: tgrauC@graucpa.com 1 (561) 939 - 6672 Experience For over 30 years, Tony has been providing audit, accounting and consulting services to the firm's governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations. As a prior member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Education University of South Florida (1983) Bachelor of Arts Business Administration Certified Public Accountant (1985) AICPA Accreditation Advanced Single Audit (2016) Clients Served (partial list) (>300) Various Special Districts Brevard Workforce Board Broward Education Foundation City of Cooper City City of Lauderdale Lakes City of Lauderhill City of Lauderhill General Pension City of North Lauderdale City of Oakland Park City of Weston Delray Beach Housing Authority East Central Regional Wastewater Treatment Facl. Florida Community College at Jacksonville Florida Department of Management Services Greater Boca Raton Park & Beach District Key Largo Water Treatment District Mae Volen Senior Center, Inc. North Lauderdale Academy High School Orlando Housing Authority Palm Beach County Workforce Development Board Peninsula Housing Programs School Board of Broward County School Board of Miami -Dade County School Board of Palm Beach County South Florida Water Management District Southwest Florida Workforce Development Board Town of Davie Town of Highland Beach Town of Hypoluxo Village of Golf Highland County School District Village of Wellington Hispanic Human Resource Council West Palm Beach Housing Authority Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting, Auditing and Other 56 Total Hours $Q (includes 4 hours of Ethics CPE) Professional Associations/Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Chair Gran & Associates CERPL in) L'LIf3LICACCOLINIANTS Page 3?0' of 507 Ag da Item Racquel C. McIntosh, CPA Partner Aft Contact: rmcintosh0graucpa.com (561) 939 6669 Experience im Racquel has been providing government audit, accounting and advisor services to our clients for over 14 ears. She serves as the Y Y firms quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and All maintained throughout the audit. Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards and presents on various government accounting topics for the FGFOA SOA and FASD. Education Florida Atlantic University (2004) Master of Accounting Florida Atlantic University (2003) Bachelor of Arts: Finance, Accounting Certified Public Accountant (2006) Clients Served (partial list) (>300) Various Special Districts Key Largo Wastewater Treatment District Boca Raton Airport Authority Ranger Drainage District Brevard Workforce Development Board San Carlos Park Fire Protection &Rescue District Broward Education Foundation CareerSource Palm Beach County City of Cooper City City of Pompano Beach (Joint Venture) City of West Park City of Weston Collier Mosquito Control District East Central Reg. Wastewater Treatment Fac. Greater Boca Raton Beach &Park District Indian Trail Improvement District Professional Education (over the last two years) South Central Reg. Wastewater Treatment & Disposal Bd. South Trail Fire Protection & Rescue District Southwest Florida Workforce Development Board Spring Lake Improvement District Town of Highland Beach Town of Hypoluxo Town of Lantana Town of Hillsboro Beach Village of Golf Village of Wellington Course Hours Government Accounting and Auditing 47 Accounting, Auditing and Other 58 Total Hours 105 (includes 8 hours of Ethics CPE) Professional Associations/Memberships American Institute of Certified Public Accountants FICPA State &Local Government Committee Florida Institute of Certified Public Accountants FGFOA Palm Beach Chapter Grau & Associates Page lOf 507 CER11hIED PLIBLIGAC'iCOLINIANTS v Agenda Item #1. Antonio S. Grau, CPA Concurring Review Consultant Contact: asgrau@graucpa.com Experience Antonio was the head of the governmental audit department of Grau &Company, and performs the concurring review and advises on all the governmental audits of the firm. Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami -Dade County. Grau &Company Partner 1977-2004 _= Public Company Financial Officer 1972-1976 _=MLM_ A__International Firm Auditor 1966-1972 Education University of Miami (1966) Bachelor Degree Business Administration Certified Public Accountant (1970) AICPA Certificate of Educational Achievement Governmental and Not -For -Profit Accounting and Auditing (1994/1995) Clients Served (partial list) Atlanta Housing Authority Broward County Housing Authority City of Dania Beach City of Lauderdale Lakes City of Lauderhill City of Lauderhill General Pension City of Miami Springs City of Oakland Park City of Sweetwater Pension Florida Community College at Jacksonville Highland County School District Hispanic Human Resource Council Mae Volen Senior Center, Inc. Miami Beach Housing Authority North Lauderdale Academy High School Palm Beach County Workforce Development Board School Board of Miami -Dade County South Florida Water Management District Town of Hypoluxo Town of Lauderdale -By -The -Sea Town of Miami Lakes Town of Southwest Ranches Downtown Development Authority of the City of Village of Biscayne Park Miami /Community Development Block Grants West Palm Beach Housing Authority Professional Education (over the last two years) Course Hours Government Accounting and Auditing 32 Accounting, Auditing and Other 67 Total Hours 99 (includes 4 hours of Ethics CPE) Professional Associations/Memberships Member, American Institute of Certified Public Accountants Institute of Certified Public Accountants (1996-1997) Member, Florida Institute of Certified Public Accountants Institute of Certified Public Accountants (1991 - 1993) Past member, State and Local Government Committee, Florida Past member, Quality Review Acceptance Committee, Florida Past member of BKR International Committee on Government and Non -Profit Accounting and Auditing Gran& Associates Page &of507 CERPL in) L'LIf3LICACCOLINIANTS v Clients Served (partial list) (>300) Various Special Districts Aid to Victims of Domestic Abuse, Inc. CareerSource Palm Beach County Central Broward Water Control District City of West Park City of Weston Collier Mosquito Control District Indian Trail Improvement District Ranger Drainage District South Central Reg. Wastewater Treatment & Disp. Bd. Professional Education (over the last two years) Vinnette Hall, CPA, Manager Contact: vhall0graucpa.com / (561) 939-6675 Experience Grau & Associates Grau & Associates Grau & Associates North Broward Hospital District Spear, Safer, Harmon & Co. PL Manager 2017-Present Consultant 2010-2017 Senior Auditor 2004-2009 Chief Internal Auditor 2014-2016 Staff Accountant 2004 Education Florida Atlantic University (2003) Major: Accounting Bachelor of Science Carnegie Mellon University (1995) Major: Operations/Production Management &Strategy Master of Science Harvard University (1992) Major: Economics Bachelor of Arts South Indian River Water Control District Spring Lake Improvement District Town of Davie Town of Haverhill Town of Highland Beach Town of Hillsboro Beach Town of Lantana Town of Lauderdale By The Sea Town of Pembroke Park Village of Wellington Course Hours Government Accounting and Auditing 28 Accounting, Auditing and Other 73 Total Hours 191(includes 4 hours of Ethics CPE) Professional Associations/Memberships Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Grau & Associates CER11hIED L'LlBLIGAC'iCOLINIANTS Page 3�of 507 Clients Served (partial list) (>300) Various Special Districts 3Cinteractive AMSA Group CareerSource Central Florida City of Fort Lauderdale City of North Lauderdale City of Weston Coventry Health Care East Central Regional Wastewater Treatment Facl. Florida Public Transportation Association Key Largo Wastewater Treatment Plant Loxahatchee Groves Water Control District Martin Memorial Jaime Medlicott, CPA, SeniorAuditor Contact:: jmedlicottP-grauclaa.com / (561) 939-6679 Experience Grau & Associates Security Pro Systems Ultimate Software Ernst & Young LLP Crowe Horwath LLP Senior Auditor 2014-Present Accounting Manager 2013-2014 Senior Accountant 2013 Assurance 2010-2013 Audit Intern 2008-2010 Education University of Florida (2010) Bachelor of Science, Accounting Masters of Accounting Certified Public Accountant (2014) Nova Southeastern University Office Depot Pal Mar Water Control District Pinellas Park Water Management District SEACOR Shoes for Crews Sunshine Water Control District Telefonica Town of Lantana Town of Lauderdale By The Sea Village of Golf Village of Wellington Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting, Auditing and Other 89 Total Hours 113 (includes 4 hours of Ethics CPE) Professional Associations/Memberships American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants FICPA Young CPAs Committee FICPA Atlantic Chapter Board Member Grau & Associates CER11hIED L'LlBLIGAC'iCOLINIANTS Page Rof 507 A%enda Item #1. nses Ran Ca Santls, c*verrti r Halsey Besheswr%. Secretary ntarrt�-3 5T.4T'E C F F' tC R 1 ff-%A - � E>EPAR-lrMENT <> F B U S I N ESS AN0 PRC>FESSICl�NALL REGUL,k-FK>M BCC Rd C>F ^CCCIIUNTANCV THE ILER-FIFIECO PUBLIC A(L-CC]k ll4T`^ -F HEREIN IS LICEIVSEU UNIICFER THE PRC] ISI<DNS <>F CHAPTER 473, FL<>PIDA STATUTES r C I R V, A►NTC] 1 J rE: S U F E 230 x' BOC.A RATC,'N FL 33431 IE�{PIR.�`#TIC3lhJ [�.�TE: �I=��fMr1BE�ti 31, 2C}21 .�Itn,�yc verify li��n��� r�nlin� �t NlyFlnriclaLi��rr��_�cam IDca riot alter tl-1i- dcrcurnent in any form_ This is your liccnsc. It is unlawful for anyone other than the licensec to used this document- ® I�r Ft+ an H aIS.e- 1t RPsllPr7P"S, 5P_g rP_tary PQ_r-- FI ricia STATE C) F F LC7 R 1 n ik dEPARTIv7ENT C7F BUSI"ESS A,NU PRC FESSIC NAL RECULATIC IV BC]ARE� C]F CCC]IJNTAhICV` THE C:ER-FIFIEE:) PUBLIC- I /\",r HEREIN IS LICENSEID UINDFER THE PR<>X/ISK>NS <DF CHAPTER 473. FL<>RIDA STATUTES M I VT W, Ft^C iU EL (ZECCELIAL 9151 YAMAI RC)AL�) SUITE 280 B C.4 RATC7 N FL 3343 3- LICENSE INJUMIBER-- ^4C3a797 EXPIRATI>IV D�Rl L: L)LC�EMBER 3T. 202-L Always orerify licensees 4DnIine° at MyFloridaLicense--.corn 0 ��0 _ [?c3 ncrt 2&lte2r this dC31CUrne-mnt ira any form. ��- This is your liccnsc. It is unlawful for aenyonc othar than tha lic=nsac to use this documa nt. a0 F:lvey �e^.Fl�;arYr-`r�c,reetiiarV cl 15' RIAW-Ddr STATE C]1= FLC-%RI[]A VEP^RTMENT C>F BUSINESS ANC] PRC>FESSI(.)NAL RECaULATIC>N THE GERTIFIEI3 RL-OBLIi-- AC4--C7lJNTAN-V "ERE-l" 15 LICENSE[) I "E)J ER THE PR(D VISICDPNS OF CHAPTER 473, FL<DRI[DA STATUTES lz rp 20790 SCD"L I C> i)R R^-F(�1-4 FL 3a-I"33-2723 -71 LIGEIVEJIUIBER: AC17CTD2623 E>CPIRAlrlc) V nATE: UECEMIBEFZ 31, 2022 Always verify licenses online at MyrFloricial-icense.corrr L>o not alter this d-ocuFncrTt in any fizwm. This is yrotiir licftnsa. It is t ni,%wful fir --%nvn lea +�tlner than thet Ilcoennsca tecr use- this cicscun i� nt. Grau & Associates Page *Of 507 CER'11hIED I'LlBL1GACCOLIMAN'1'S v Agenda Ite Fiiall 6C�ar7tls, �.OVC!'19fl1' "alsc'y OcshCarS, S�CrcAzry I jv tR .0 �r I STATE C) F F LC? R I IZYA E>EPAkR-rMENT COF BUSINESS ANLi PRC>FESSI4C:>NA1s REGULA-r1C>P4 �C�A1�[� �F A��C�1LJiVTAA1kCY THE CER-IF IFIPID PUR- I - IC gCCCDIUNTAIVT 1--IERFI" IS I. IC- FfV'SFI) 11Nf'3.FFZ -r P PRC)V1 I<:)N C]F_CiWAPTER 473, FLC)RIi)A S-VA-F JTE 1-1 A L L, Nf 1 ICJ M F-F-r E = V FC )R-F LAUCloFRC) LF FL 33309 r LIC,FNSE NUPARER; AC:3G847 EXPIFL4T1C)N [D1.A%TE- [-->ECEMI3EFZ 3'1, 2022 Always verify licens-?s. online- :�t Iw1yFl. r claLic ryt .cs rrti at3 n.Dt zrltcr- this Clc�ICurndDnt ire any f rrti3. This is y +.rr lien ram. It i- ""I avvful fvr nyQnc cptF,lg�r than tl,� urt*.-- this clQcum�r,t. ,.• �..�` f...� FL.?Fl C} -)Ylr. Flc�ricj�� !� - STATE C]F FLC]RIE)A C]EPARTMENT CIF BUSINESS ANV PR40IFES5IC>N.4kL REGULATI<DN BC>AR[:) C)F ACC<>V NTANCV THE CERTIFIECU PUBLIC ^CCC>UN-F/\ -F HEREIN IS LICENSEE) l "IDER TIAE PRC>VIS1(DNS C>F CHAPTER 473, FLC>RIC7A STATUTES M E L7 L! C--C)TT, J A I M E RAOkY 13A R1:> E N 951 Y,1\MATC-) RC>AG SUITE 24SO E3<DCA RAT<DIV ti FL 334,3 n LICENSE NUMBER, AC481099 EXPIRAT1C�ON E?ATE- aECEMREFZ 31, 2021 AIwayS mc-rily lic_c-r7r;e-s c>rtilirie- al hrlyFlc�rici:�Lic_ n Y_ceczrrti E>o not alter this clocurrrent in any fon-n_ 1 l This is your license_ It is unlawful for anyone other than the licensee to use this document_ M L �. All CPAs assigned to the engagement have properly maintained CPE in governmental accounting as required by the Board of Accountancy. Gran& Associates Page Rof 507 CERrwin) I'LI}3LICACCOLIMANTS v AWn�Stat2ing felters 09)L AICPA nd March 2021 AICPA 0 Leigh Farm Road Durham, North Carolina 7707- 110 Al CPA Accou nt Nu rn ber: 011774 1 To Whom It May Concern, This letter is to confirm that I Ir. Antonio Jose G rau, Jr. CPA is an active, Regular Member of the Al CPA. Mr. Antonio Jose Grau, Jr has been in good standing since 30th June 1986. member in good standing is a member who has not been suspended or terminated because of disciplinary reasons. Disciplinary act ivitie are published on the Al CPA website under For the Public. Mr. Antonio Jose Grau,, Jr. Regular membership is valid through July 31, 2021 and he has met all the membership's requirements. Thant you for allowing us to be of service. Please let us know if we may be of further assistance. Regards, Kathleen Johnson Senior Manager IP, Global Engagement Centre MemberService: .777.7077,, gam- pm ET, Monday -Friday or service @aicpa.org Tha n k you for your continued support. *Pease note that membership in the A1CPA is not ver-iflcat{crr of CPA cer-tlflcaticrr. 220 Leigh Farm Road, DuNiam, NC 27707-8110 T: +1 919.402.4500 F: +1 919.402.4505 aiopa lobal.com cim ag l ba Loom I aic pa.org - ogrna.or Grau & Associates Page 0 Of 507 CER11hIED PUBLIGAC'C:OUNIANTS v Agenda Item #1. �,` AICPA 1 t h March 2021 AICPA 0 Leigh Farm Road Durham, North Carolina 7707- 110 I PA Account Number: 04637737 To Whom It May Concern, This letter is to confirm that Ms. . Racquel C. McIntosh, CPA is an active, Regular Member of the AICPA. Ms. . Racquel C. McIntosh has been in good standing since 3& September 2007. member in good standing is a member who has not been suspended or terminated because of disciplinary reasons. Disciplinary activities are published on the AICPA website under For the Public. Ms. Racquel C. Mclnto h, Regular membership is vaIid through July 3 1t 2021 and he has met all the membership's requirements. Thant you for allowing u to be of service. Please let us know if we may be of further assistance. Regards, Kathleen Johnson Senior Manager IP, Global Engagement Centre MemberService: 888.777.7077t gam- pm ET, Monday -Friday; or service@aicpa.org Thank you for your continued support. *Pease note that membership in the A1CPA is not ver-iflcat{crr of CPA cer-tlflcat{crr. 0 Leigh Farm Road, Durham, NC 27707-8110 T: -+1 919.40 .4500 F: +1 919.40 .450 ai paglobal.coni cir-naglobal.com I aicpa.org - cgma.org Gran& Associates Page n Of 507 CERPL in) L'LIf3LICACCOUNIANTS v Agenda Item #1. �,` AICPA 1 t h March 2021 10P 0 Leigh Farm Road Durham, North Carolina 7707-110 I PA Account Number: 00316825 To Whom It May Concern, This letter is to confirm that I Ir. Antonio S G rau, CPA is an active, Regular Member of the AICPA. Mr. Antonio S G rau has been in good standing since & September 1970. member in good standing is a member who has not been suspended or terminated because of disciplinary reasons. Disciplinary activities are published on the AICPA website under For the Public. Mr. Antonio S G raux Regular membership is vaIid through J u ly 3 1, 2021 and he has met all the membership"s requirements. Thant you for allowing u to be of service. Please let us know if we may be of further assistance. Regards, Kathleen Johnson Senior Manager 10P, Global Engagement Centre Member Service: .777.7077x gam- pm ET, Monday -Friday; or service@aicpa.org Thank you for your continued support. *Pease note that membership in the A1CPA is not ver-iflcat{crr of CPA cer-tlflcat{crr. 0 Leigh Farm Road, Durham, NC 27707-8110 T: -+1 919.40 .4500 F: +1 919.40 .450 ai paglobal.coni cir-naglobal.com I aicpa.org - cgma.org Gran& Associates Page *Of507 CERPL in) L'LIf3LICACCOUNIANTS v Agenda Item #1. A I CPA 1 t h March 2021 AICPA 0 Leigh Farm Road Durham, North Carolina 7707-110 Al CPA Account Nu mbar: 03838361 To Whom It May concern, Th is lette r is to confirmthatMs. VinnetteHallCPAi anact ive,RegularMemberofthe AlCP Ms. Vinnette Hall has been in good standing since 3 1't December 2004. member in good standing is a member who has not been suspended or terminated because of disciplinary reasons. Disciplinary activities are published on the AICPA website under For the Public. Ms. Vinnette Hall, Regular membership is valid through July 31,, 2021 and he has met all the membership"s requirements. Thant you for allowing u to be of service. Please let us know if we may be of further assistance. Regards, Kathleen Johnson Senior Manager ICP, Global Engagement centre MemberService: .777.7077, gam- pm ET, Monday -Friday or service@aicpa.org Thank you for your continued support. *Pease note th at membership in the A1CPA is not ver if cat{crr of CPA cer-tif cation. 0 Leigh Farm Road, Durham, NC 27707-8110 T: + 19 1 .40 2.4500 F: +1 910.402.450.E ai pa lobal.com I Gimaglobai.corn I aiepa. rg c ma.org Gran& Associates Page A'& 507 CERPL in) L'LIf3LICACCOUNIANTS v Agenda Item #1. A I CPA 1 t h March 2021 AICPA 0 Leigh Farm Road Durham, North Carolina 7707- 110 Al CPA Account Nu mbar: 0 741 To Whom It May concern, This letter is to confirm that Ms. . Jaime Gray Barden I ledlicott, CPA is an active, Regular Member of the ICP . Ms. Jaime Gray Barden I ledlicott has been in good standing since 311tJanuar 015. member in good standing is a member who has not been suspended or terminated because of disciplinary reasons. Disciplinary activities are published on the AICPA website under For the Public. Ms. Jaime Gray Barden I ledlicott, Regular membership is valid through July 31, 2021 and he has met all the membership"s requirements. Thank you for allowing us to be of service. Please let us know if we may be of further assistance. Regards, Kathleen Johnson Senior Manager ICP, Global Engagement centre Member Service: .777.7077, 9am-5pm ET, Monday -Friday or service@aicpa.org Thank you for your continued support. *Pease note th at membership in the A1CPA is not ver if cat{crr of CPA cer-tif cation. 0 Leigh Farm Road, Durham, NC 27707-8110 T: + 19 1 .40 2.4500 F: +1 910.402.450.E ai pa lobal.com I Gimaglobai.corn I aiepa. rg c ma.org Gran& Associates Page 444Y of 507 CERPL in) L'LIf3LICACCOUNIANTS v Agenda Item #1. act Approach Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Page 42 of 507 Agenda Item #1. Firm Methodology We strive to make our audit approach emphasize open and honest lines of communication. Throughout the course of our audit, we work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. We will assist you in making informed decisions, strengthening your internal controls and reporting financial information accurately. We follow a risk -based audit approach and the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, the Rules of the Auditor General of the State of Florida, as well as applicable Federal, State and Local regulations. We have a full understanding of the scope of the work to be performed and will provide the required reports in the timeframe required in this RFP. A. Proposed segmentation of the engagement Phase I. Planning Phase We believe a well -planned audit is crucial to the success of this engagement, and as such we put significant efforts in the planning stages of the audit, especially in the initial year. Further, as appropriate, our audit will be planned to provide for a low level of auditrisk. Step 1: Meet with the Village's Key Management We will be available to meet with key management immediately upon award of the contract. During this time, we also interview the Village Council to give them an opportunity to discuss their concerns as well. During these initial meetings, our discussion will include: >> Our audit approach and scope >> Lines of communication >> Scheduling to minimize disruption of your staff >> Areas management and Council have concerns >> Timeline for audit services rau & Associates Page 43 of,1507 CER11FIEL) L'LI1$L1GACCOLINIANTS Agenda Item #1. Step 2: Gather Information During this step, we gain and document an understanding of the organizational structure as well as the following areas; INTERNAL CONTROLS/BUSINESS PROCESS RISK ASSESSMENT INFORMATION FINANCIAL TECHNOLOGY REPORTING SYSTEM This understanding informs the audit team decisions in properly assign risk and further audit procedures. Each area above will be evaluated with the Village's management and then tests will be performed to determine the effectiveness of controls in those areas. All information gathered will be documented in our electronic workpapers and in addition, the Village's policy manuals will be stored in our electronic permanent file for future use. Other Planning Procedures include: >> Review budgets, organization charts, and audit pertinent procedure manuals >> Design "walkthroughs11 as deemed necessary >> Review minutes from the Village's various committees and the Council >> Review agreements, debt related documents, resolutions, and contracts, etc. >> Prepare a list of schedules and work papers to be prepared by the Village's personnel Step 3: Develop Audit Plan Based on our initial risk assessment derived in steps 1 and 2 above, an audit plan will be determined by the combined efforts of our audit team based on our judgment. As such, we do not rely solely on the partner or on boiler plate checklists to develop the plan. A final estimation will be made by the Partner at that time of the audit team members' assignment and the amount of time allocated to the risk areas. Phase II - Execution ofAudit Plan Step 1: I T Assessm en t This segment of the engagement includes testing the general and application controls of the financial reporting system, security of the financial data and the security of the network as a whole. Given the significance of information technology in today's environment, it is imperative that the security systems in place are adequate and working effectively. In the technology age, information security and financial systems security is a big concern for many of our clients. Areas of potential risk are: >> Data security including access to the data and software >> Processes that import data from an outside source >> Processes that export data to other programs Level Under current generally accepted auditing standards, we are required to gain an understanding of internal controls which include an entity's Information Technology (IT) environment during audit Level 3 planning, in order to determine the nature and timing of substantive audit procedures. We assess what level of IT environment an entity has on a scale from one to three. rau & Associates Page 44 of lbW CER11hIED PLIBL1GACCOLINIANTS Agenda Item #1. We have partnered with True Digital Security, a firm recognized as one of the countries most advanced IT service providers, to work side by side with our audit team. We believe partnering with an industry expert provides additional assurance to the Village that its IT systems are being checked and evaluated accurately. True Digital Security is at the cutting edge of the rapidly evolving environment of network and database security, internet security and vulnerability testing. In today's information age, an in-house IT auditor may not have the most up-to-date experience and training for handling sensitive information and financial database security. We will work alongside our IT Contractor to assess, document, and test as deemed necessary the following five areas of IT controls: General IT Controls Entity Level1[ Change Backup & Controls Management Security torage • Strategic plan • Policies • Policies •Risk •Segregation •Perimeter Assessment of duties and network and Risk •Controls •User access Management .Data rights •Environment Conversion •Passwords al Controls •Tracking •Physical •Access System Access Controls • Policies • Policies • Frequency of • Evaluation backups Performed allow stored *Access •How often Permissions tested •Interaction •Access with Software •SOC report Recieved Once we gain a better understanding of the general controls over IT functions, then we can take a look at specific areas within the financial reporting process that need to be reviewed in greater detail. Application controls ensure the completeness and accuracy of records and are specific to each application. For example, for controls over accounts payable will be different than controls over payroll process, as such, tests of controls will have to be different. Vendor Mgnt Void Accounts process payable Payment process Invoice process Application Controls Network Detective — this program is utilized to assess the information technology security risks related to the Village's network as a whole. Report produces items such as; how many computers do not have antispyware/antivirus, if the network has a firewall, how many user passwords are set never to expire, operating systems in extended support, workstation aging, among other attributes. Risk scores range from low to high, and allows us to inform the Village of critical issues that should be addressed immediately versus those that can be put on the IT project list. rau & Associates Page 45 of $07 CER11FIEL) PUBL1GACCOUNIANTS Agenda Item #1. Step 2: Planning Fieldwork This step utilizes knowledge gained in the steps above to test the internal control systems. We utilize sampling in this area to perform dual purpose tests for the Single Audit. Sample sizes will be based on risk assessment. We make a determination of the operating effectiveness of controls and the extent to which they will be relied on for the audit. As such, this step is crucial as it is the foundation of what substantive procedures will be performed in Step 3 below. Step 3: Year End Fieldwork This is the largest part of the audit process and includes both substantive audit tests and analytical review. Our substantive procedures consist of confirmations (eg. tax collector, debt providers, actuaries, etc.), tests of details, inventory observation, and compliance testing for the Single Audit. Our analytical procedures include, variance analysis and deriving expectations from minutes, budgets, rate schedules, system reports, etc. for comparison to the financial statement amounts. Principal techniques used to acquire evidence on which the expression of our opinion on the fairness of the financial statements is reached are as follows: >> Examination (inspection) - to substantiate authenticity >> Observation - to ascertain compliance >> Confirmation - third party evidence For direct and material compliance requirements not tested as dual purpose tests during planning, these requirements are tested using additional samples, analytical procedures, confirmation of awarding agencies, and detail test of transactions, as deemed appropriate. These procedures will be performed by the most experienced and trained senior auditors and managers who work exclusively on governmental audits. Extensive partner involvement will be used in high risk areas and throughout the engagement to coordinate, monitor and review the work performed. No staff auditor will ever be involved in a high risk area. The engagement partner and manager will meet with Village representatives on all material matters as they arise and report promptly any potential audit issues. Phase III: Renortina Step 1: Financial Reporting During this step, the audit team will complete the tasks related to financial reporting, including drafting the financial statements. Tasks to be performed include: >> Final analytical review procedures >> Review and inquires for subsequent events, contingencies and commitments >> Update to attorney's letter and minutes Step 2: Man agemen t Letter As each potential management letter point is identified in the audit process, the audit team will document the condition and our recommendation, and the benefits of the recommended action. Any critique of operations will be confidential and constructive. We do not recommend change for the sake of change. All recommendations must be cost effective, simple to effectuate, and will take into account why the deficiency occurred. Further, we pledge to assist you in identifying and solving problems before they become critical. Our audit team's diverse experience, and their independent and objective views, ensures valuable and meaningful comments, observations and conclusions. Step 3: Audit Reports The final step in our audit involves the preparation and review of the various audit reports. All of our financial audits go through a stringent independent and technical review. A closing conference will be held with the Village's management, to review all the draft reports and make any financial revisions before issuing the final reports. The above 3 phases of this engagement will be completed so that your reports will be issued by your deadline. rau & Associates Page 46 of(507 CERrIFI :L) 1'LI13LIC ACCOLIN ANTS Agenda Item #1. B. Level of staff and number of hours to be assigned to each proposed segment of the engagement (FY2021) Financial Statements HOURS Partners Managers Seniors Total Preliminary Planning 30 60 so 140 Perform Audit Plan - 80 80 160 Completion and Delivery 35 20 - 55 Total 65 160 130 355 C. Sample size and the extent to which statistical sampling is to be used in the engagement Our sampling procedures performed during the audit engagement will be identified during the planning stage of the audit and will be coordinated with other audit procedures to ensure a timely and efficient audit. Audit Sampling: Grau uses a nonstatistical approach to sampling and follows the guidance of the AICPA on the use of sampling in governmental audit engagements. In applying these AIPCA pronouncements, we would first consider the effectiveness of alternative approaches before concluding that sampling is necessary. Our professional judgment will be used to determine what areas sampling is deemed appropriate and includes assessing inherent risk, control risk, and combined audit risk. Audit areas that may involve the use of sampling include: >> Substantive tests of balance sheet accounts >> Substantive test of details of transactions >> Tests of controls, which may be done as a "dual-purpose test" utilizing the same sample as test of details of transactions >> Tests of compliance with laws and regulations Sample Size: Our sample size will vary depending on our risk assessment, the size of the population being examined and whether we are testing for compliance or substantive testing. If a firm states a specific number of items they will examine for their sample size, they are not utilizing professional judgment. Determination of the sample size should be dependent on quantitative and qualitative factors such as: number of transactions, type of transaction, expectation of how well controls work, results from preliminary risk assessment and whether a sample will be used for substantive procedures. After these factors are taken into account, then a sample size determination should be made. The results of our testing will be integrated into the other audit procedures performed to enhance audit efficiency and identify any additional risk factors. D. Extent of use of EDP software in the engagement Automated Workpapers Our firm utilizes ProSystem fx Engagement electronic software, which allows us to conduct atrue paperless audit. Communications Our clients are able to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal. Accounting Research We utilize Accounting Research Manager by Wolters Kluwers, which is a comprehensive online database providing leading industry guidance on analytical accounting and auditing. It includes full publications from the Governmental Accounting Standards Board, the Financial Accounting Standards Board, Emerging Issues Task Force, GAO, AICPA and International Accounting Standards Board. In addition, Accounting Research Manager provides intelligent links to the original source documents. rau & Associates Page 47 of -607 CERrIFI :L) 1'LI13LIC ACCOLIN ANTS Agenda Item #1. Computer -Assisted Audit Techniques (CAA T) -s It is our firm's policy to design our audit procedures to maximize the application of computer -assisted audit procedures (CARP) in order to increase efficiency. Our firm uses Active Data mining software that enables us to use data from your financial reporting package to perform CAAT's. Some examples of taking an output file format and converting it into a usable data format for our audit team to perform CAAT's include: >> Trends in number and amounts paid to vendors >> Search for false employees >> Sorting payments to identify items that fall under the threshold of financial control or contract limits >> Analyzing sequence in a population for missing or duplicated items >> Comparison of vendors and employee addresses CAAT's are also useful in performing a variety of time consuming tests such us: footing files, testing for incomplete data, and sorting. CAAT's are also used to perform a variety of tests of controls such as: selecting a sample for inspection or re - performance of procedures, testing access to critical files and programs, and testing program application controls. E. Type and extent of Analytical Procedures to be used in the engagement Understanding financial relationships is crucial to planning and evaluating the results of analytical procedures and requires knowledge of the Village. The full extent to which analytical procedures are utilized is based upon the auditor's professional judgment and the overall risk assessment results. Analytical procedures are required in the planning and overall review stages of the audit, and will be used in the following areas: Audit Planning Analytical procedures provide great insight in our planning. These analyses can enhance our understanding of transactions and events that have occurred during the year under audit. Analytical procedures in the planning phase are also performed to identify any unusual and unexpected relationship that may warrant further investigation. For example, rate changes have a direct relationship with revenue. As such, if rates increase and usage remains relatively stable, we would expect that revenues would also increase. Fieldwork Analytical procedures are used as effective substantive tests in certain circumstances. For example, usingthe millage adopted by Council to recalculate taxes levied or comparing actual current year results to the adopted budget and prior year amounts. During the course of our year end fieldwork we utilize analytical procedures to support the results of our other audit procedures. Overall Review Analytical procedures used at the conclusion of the audit are designed to assess the conclusions reached and evaluate the overall financial statement presentation. For example, we will review the financial statements and compare the numbers to prior year and see if variances make sense based upon the work performed. We would determine if sufficient work was done in a particular area. Any variances would need to be substantiated. F. Approach to be taken to gain and document an understanding of the Village's internal control structure Control activities are procedures and policies that help ensure that management's directives are being carried out and the Village's objectives are being met. We want to ensure that controls are appropriately designed before we perform any tests of controls for reliance in the audit. Our steps in Phase I will determine how well the controls are designed and which ones we may be able to place reliance on for the audit. After making that determination, those controls are tested for operating effectiveness. The results of this evaluation will influence the nature, timing and extent of our substantive audit procedures. This approach ensures that we achieve maximum efficiency and provides valuable feedback to management regarding the effectiveness of controls being relied upon throughout the year. See Phase I for details. rau & Associates Page 48 oM07 CERrIFI :L) 1'LI13LIC ACCOLIN ANTS Agenda Item #1. G. Approach to be taken in determining laws and regulations that will be subject to audit test work Due to the special nature of governments, the traditional audit scope has been broadened to encompass determination of what laws and regulations have a direct and material impact on the financial statements. Identifying applicable laws and regulations is fundamental to fulfilling the responsibility of understanding their effects. We will obtain this knowledge from various sources including: • Review of federal and state laws • Review of grant agreements • Review of contracts • Review of debt covenants • Inquires of management and staff • Review of prior financial statements • Review of resolutions and policies . Review of internal controls over compliance H. Approach to be taken in drawing audit samples for purposes of tests of compliance Once significant laws and regulations that affect the Village are identified, we will design compliance procedures to provide reasonable assurance that your financial statements are free of material misstatements resulting from violations of these laws and regulations. In addition, tests will be performed to attain a low level of risk as required by the Uniform Guidance. Tests of compliance with laws and regulations will be incorporated with samples selected for tests of transactions and controls, when practical. Additional samples are sometimes necessary to test specific laws and regulations as well as for testing federal and state awards. We will work with Village staff, as well as our analysis of the Village's internal control structure, to ensure completeness of our population. Our sampling procedures performed during the audit engagement will be identified during the planning stage of the audit and will be coordinated with other audit procedures to ensure a timely and efficient audit. Also refer to item c. above for additional details. "Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process." Tony Grau "Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization." -Racquel McIntosh Grau & Associates Page 49 of %07 CERrIFI :L) 1'LI13LIC ACCOLIN ANTS Agenda Item #1. Tentative Schedule Audit Phase and Tasks AUG/ SEP JAN / FEB FEB / MAR I. Planning Phase Planning discussions with financial management Understanding the entity and environment Develop understanding of IT controls & systems Preliminary analytical reviews on financial statements Conduct risk assessments Develop audit plan Request the Village's assistance & documentation needs II. Internal Control Phase Conduct tests of internal controls and systems Perform information technology evaluation & follow-up Conduct Single Audit Testing, if applicable Provide the Village with list of all schedules to be prepared Review and finalize audit plan III. Fieldwork Phase Perform analytical procedures & respond to variances Perform substantive tests of account balances Perform compliance testing of transaction classes Review subsequent events, contingencies & commitments Review preliminary results with financial management IV. Reporting Phase Perform final analytical procedures Review the financial statements Hold audit exit conference with financial management Issue opinion report on financial statements Issue internal control & compliance report and single audit report Issue management letter, if applicable The Village to provide responses to management comments and Single Audit findings, if applicable Key Project Milestones Anticipated Due Date Interim work (includes predecessor workpaper review) September 15th Village to provide TB, GL, and schedules January 1st Fieldwork February 1st Draft Report March 1st Transmittal letter, MD&A, Stats and changes to draft March 15th Final report March 25th We pride ourselves on our flexibility to adapt to schedule changes requested by our clients. We have in the past and will continue to accommodate our clients as best we can in order to meet their expectations. rau & Associates Page 50 of(507 CERrIFI :L) 1'LI13LIC ACCOLIN ANTS Agenda Item #1. E!quired Attachments Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Page 51 of 507 Agenda Item #1. EXHIBIT A - Proposal Certification I have received, read and agree to the all terms and conditions as set forth in RIFP# FE\ 1-21, Independent Audit Services. I hereby recognize and agree that upon execution by an authorized officer of the Village of Tequesta, this Proposal Package, together with the RFP, the resulting Contract, and all other documents prepared by or on behalf of the Village of Tequesta for this solicitation, shall become a binding agreement between the parties for the services to be provided in accordance with the terms and conditions set forth herein. I further certify that all information and documentation contained within this Proposal to be true and correct. Antonio J. Grau Printed Name / Signature ---- ------------- ------ -------------- ------ ------------- ------ -------------- ------ ----- ---- ------ ------ ------ -- ----- ------ ----- Addendum Acknowledgment if applicable): Proposer acknowledges that the following addenda have been received and are included in his/her Proposal Package: Addendum No, Date Issued 1 03/17/2021 2 03/30/2021 ---- ------------- ----- ------------------- ------ -------------------- ------------- ----- --------------- ----- ------------- ------ - tatement of No Proposal (if applicable): The above named company does not intend to submit a proposal for the following reason: insufficient time to respond, do not offer product or service, unable to meet specifications, schedule will not permit or any other reason as stated: 10 rau & Associates Page 52 0f'507 Cl R'1'1Nll Li PUBLIC AC;COLIN ANTS Agenda Item #1. EXHIBIT B - NON -COLLUSION AFFIDAVIT STATE Of Florida COLFNTY OF Palm Beach SS Antonio J. Grau President (Sole owner.. member of firm, corporate official) (Complete and submit with proposal) being duly sworn, says that he/ -she is of Grau & Associates 7 (individual, firm or corporate name) I which has by the enactment of this document affirmed that he/she., in the preparation of the bidl/proposal estimates, has not entered into any verbal and/or written a2reement with, any of the other bidders/"proposers or their agents for the specific purpose of fixing bid/proposal estimates to benefit him/her-self or the finn he/she represents. Certification: The Undersigned Bidder/Proposer certifies that it has not been convicted of bribery or attempting to bribe an officer or employee of the State of Florida, or any unit of government in the State of Florida, nor has the Bidder/Proposer made an admission of guilt of such conduct which is a matter of record, nor has an official, agent, or employee of the Bidder/Proposer committed bribery or attempted bribery on behalf of the Bidder and pursuant to the direction or authorization of a responsible official of the Bidder. The Undersigned Bidder/ Proposer further certifies that it is not barred from bidding on this contract as a result of a conviction for the violation of state laws prohibiting bid -rigging or hid-rotating- ignature Subscribed and sworn to me this 08 day of April Elizabeth Strong (sea]) Notary Public 10 Graze & Associates CEICHHEL) I'Ll BLIC ACCOLIN EAN I'S X 01 'r " ELIZAIETH STRONG Nr State of F[aridi NiOtgirY Public Corrrrissjon # GG 203563 OF � 022 MY Comm. Expires Apr 42022 , Bonded through Natiorrai Notary Assn, Page 53 of:607 Agenda Item #1. EXHIBIT C - Conflict of Interest Statement This Request for Proposal is subject to the conflict of interest provisions of the policies and Code of Ordinances of the VILLAGE OF TEUESTA, the Palm Beach County Code of Ethics, and the Florida Statutes. The Bidder shall disclose to the VILLAGE OF TEUETA any possible conflicts of interests. The Bidder's duty to disclose is of a continuing nature and any conflict of interest shall be immediately brought to the attention of the VILLAGE OF TEUESTA. CHECK ALL THAT APPLY: INTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal due to any other clients, contracts, or property interests. NTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the policies and Code of Ordinances of the Village of Tequesta, as amended from time to time. ®To the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the Palm Beach County Code of Ethics, as amended from time to time. ElTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in Chapter 112, Part III, Florida Statutes, as amended from time to time. IF ANY OF THE ABOVE STATEMENTS WERE NOT CHECKED, the undersigned business, by attachment to this form, shall submit information which may be a potential conflict of interest due to any of the above listed reasons or otherwise. The undersigned understands and agrees that the failure to cheep the appropriate blocks above or to attach the documentation of any possible conflicts of interest may result in disqualification of your proposal or in the immediate cancellation of your agreement, if one is entered into. rau & Associates NTANY OR INDIVIDUAL NAME AUTHORIZED SIGNATURE Antonio J. Grau NAN1E (PRINT OR TYPE) President TITLE, IF A CONWANY 10 rau & Associates Page 54 0f:607 Cl RFIFIl Li PUBLIC AC;COLIN ANTS Agenda Item #1. EXHIBIT D - Drug -Free Workplace Form The undersigned vendor in accordance with Florida Statutes, Chapter 287, Section 287.087 hereby certifies that Grau & Associates does: (Name of Business) L Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 2 Inform employees about the dangers of drug abuse in the workplace, the business's policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 3. Cie each employee engaged in providing the commodities or contractual services that are under bid a copy of the statement specified in subsection (1). 4 In the statement specified in subsection (1), notify the employees that, as a condition of working on the commodities or contractual services that are under bid, the employee will abide by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or polo contendere to, any violation of Florida Statutes, Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five () days after such conviction. . Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee's community, by any employee who is so convicted. 6 Male a good faith effort to continue to maintain a drug -free workplace through implementation of this section. As the person authorized to sign the statement, I certify that this firm complies fully with the above requirements. Antonio J. Grau Proposer's Name 04/08/20 '1 Signature Date 10 Grau & Associates Cl R'1'1Nll Li PUBLIC AC;COLIN ANTS Page 55 0#,b07 Agenda Item #1. EXHIBIT E — Reference Form Company under RevieNV: Grau & Associates Reference (Nanic.).- Village of Wellington Namerritie: Tanya Quickel/Deputy Village Manager Project: Audit Services Project Manager: Racquell McIntosh Other Key Project Personnel: RFP No.: FIND I -) I RFP Title: Independent Audit Services Phone: 561-791-4113 14 "ax: 561-904-5827 Total Project Cost: $81500 Describe the scope of work of the contract awarded by your company/agency to this firm. Please Include year of project completion: Financial statement audit and Single Audit when applicable. Current. No, Questions Rating Comments I Rate the level of commitment of the firm to your project. Did they devote the tirne and management staff necessary for successful and timely work? Rate the quality of customer scrvice and the competence and accessibility of the personnel. Rate how well the firm listened and axoa" C understood the project specific needs of your organization. 4. Rate how well the firm niet the major schedule milestones for the project. 5. Ratc the firni's success at minimizing and controlling.potential mistakes. 6. Rate the overall quality of the work. 7. Rate the technical competence of the firin and its consultants. 8. Rate the integrity and professionalism of the firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes X No I t Rating: I=Poor 2=Fair 3=Average 4=Good 5=Excelleftt 00 /0 SiOL"natu re Date 10 Grau & Associates Page 56 of,%07 CEICHHEL) I'Ll BLIC ACCOLIN EAN I'S Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Grau & Associates RFP No.: FINO 1 -21 Reference (Name): Town of Lantana RFP Title: Indepeiident Audit Services Name/Title: Stephen Kaplan, Finance Director Pbone: 561-540-5035 Project: Audit of FS for the Fiscal Year Ending, 9/30/2020 Fax: Project Manager-, David Caplivski, CPAUTP Total Project Cost: $44,000.00 Other Key Project Personnel: Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion* The audit and Federal single audit of the comprehensive annual financial report for the period ending 9/30/2020. No. Questions Mating Comments I Rate the level of commitment of the firm to 5 Firm was very responsive and timely with your project. Did they devote the time and work product. management staff necessary for successful and timely work? 2. Rate the quality of customer service and the 5 Correspondence was responded to quickly competence and accessibility of the and in a polite and professional demeanor. personnel. 3. Rate how well the firm listened and understood the project specific needs of your organization. 4. Rate how well the firm met the major schedule milestones for the project. 5. Rate the firm's success at minimizing and 5 controlling potential mistakes. 6. Rate the overall quality of the work. 5 7. Rate the technical competence of the firm 5 and its consultants. 8. Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes ® No F-1 Ratin ]=Poor 2;--F, air 3 7-A Pei - ag e 4=Good 5=Eveellent 47- z::o Sig&tuire Date 10 Grau & Associates Page 57 of(507 CEICHHEL) I'Ll BLIC ACCOLIN EAN I'S Agenda Item #1. EXHIBIT E — Reference Form Company under Review: rau & Associates Reference (Name): Burgess Hanson Name/Title: Executive Director Project: Indian Trail Improvement District Audit Services Project Manager: Racquel McIntosh Other Ivey Project Personnel: llinnette Hall 1 5J O WL"Cnu1am1 RFP Title: Independent Audit Services Phone: 50 793 074 Fax: 561-793-3716 Total Project Cost: 53,000 / annual increases Describe the scope of work of the contract awarded by your company/agencycompany/agency to this firm. Please include year of project completion: The firm provides audit services to the District. No. Questions Rating Comments 1. Rate the level of commitment of the firm to 5 Yes. They are punctual and efficient with your project. Did they devote the time and our staff on requests and timelines. management staff necessary for successful and timely work? 2. Rate the quality of customer service and the 5 Very responsive when needed. competence and accessibility of the personnel. 3. Rate haw well the firm listened and 5 Attentive and helpful understood the project specific needs of our organization. 4. Rate how well the firm met the major 5 Meet all timelines that are set schedule milestones for the project. S. Rate the firm's success at minimizing and 4 Effective controlling potential mistakes. . Rate the overall quality of the work. 5 Accurate and informative 7. Rate the technical competence of the firm 5 Assigned staff understand the laws/policies and its consultants. S. Rate the integrity and professionalism of the 5 100% pro's firm. . If you have a similar contract to undertake e plan to renew the contract with the firm. in the future, would the firm be considered? Yes ❑]C No ❑ Rating: 1=Poor 2=Fair 3Average 4=G'ood 5=Excellent Digitally signed by Burgess Hanson 4/7/21 Burgess Hanson Date:2021.O4.0716:43:15-0400 Signature Date 10 rau & Associates Page 58 0f-607 Cl RFIFIl Li PUBLIC AC;COLIN ANTS Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Town of Laud erd ale-B y-The-Sea Reference (Name): Lucila Lang Name/Title: Finance Director Project: On -going Audit Services Project Manager: Lucila Lang Other Key Project Personnel; Edner Saint Jean RFP No.: FINO 1-21 RFP Title: Independent Audit Services Phone: 954-640-4206 Fax: Total Project Cost: Annual Fee for Audit Services Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Grau & Associates, Inc. is the selected AUDITOR for the Town of Lauderdale -By -The -Sea. They will audit the Town's Financial staternelitS i 11:1 fill 181 Mlat StEd"11 I 11dift Uf t! M VFEE) PL-F 1,4111111 Plarl. No* Questions R Comments 1. Rate the level of commitment of the firm to 5 The entire team at Grau & Associates is Your project. Did they devote the time and extremely committed and provides management staff necessary for successful outstanding service. and timeIN- work? 2. Rate the quality of customer service and the 5 Always available via telephone, e-mail or competence and accessibility of the currently to jump on a ZOOM call. personnel. 3. Rate how well the firm listened and 5 The firm is extremely knowledge on how to understood the project specific needs of perform government audits_ - your organization. 4. Rate how well the firm inet the major 'act 5 Always on time with the expectation. schedule milestones for the pKo 5. Rate the firm's success at minimizing and 5 All are extreme knowledgeable. controlling 1)otential mistakes. Excellent quality of work. 6. Rate the overall quality of the work. 5 7. Rate the technical competence of the firm 5 Excellent. and its consultants. 8. Rate the integrity and professionalism of the 5 Excellent. firm. The Town has been doing business with 9. If you have a similar contract to undertake in the future, would the firm be considered? Grau & Associates for the past 10+ years and recently renewed the contract. yes X No El Rating.- ]Poor 2=Fair 3Average 4=Good 5--Excellent 418121 Date 10 Grau & Associates Page 59 ofbW CERFIFIEL) PUBLIC ACCOLINIAN fS Agenda Item #1. EXHIBIT F — Notification of Public Entity Crimes Law Pursuant to Section 287.133, Florida Statutes, you are hereby notified that a person or affiliate who has been placed on the convicted contractors list following a conviction for a public entity crime may not submit a Proposal on a contract to provide any goods or services to a public entity; may not submit a Proposal on a contract with a public entity for the construction or repair of a public building or public work; may not submit Qualifications on leases or real property to a public entity; may not be awarded or perform work as a contractor, supplier, sub -Proposer, 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 [F. .] for Category Two [35,000.00] for a period of thirty-six 36 months from the date of being placed on the convicted contractors list. Acknowledged by: rau & Associates Firm Name Signature Antonio J. Grau - Mice President Name and Title (Print or Type) 04/08/2021 Date 10 rau & Associates Page 60 of%07 Cl R'FIFIl Li PUBLIC AC;COUN ANTS Agenda Item #1. EXHIBIT G — Truth -in -Negotiation Certificate The undersigned warrants: i) that it has not employed or retained any company or person, other than bona fide employees working solely for the undersigned, to solicit or secure the Agreement and ii) that it has not paid or agreed to pay any person, company, corporation, individual, or firm other than its bona fide employees working solely for the undersigned or agreed to pay any fee, commission, percentage, gift., or any other consideration contingent upon or resulting from the award or making of the Agreement. The undersigned certifies that the wage rates and other factual unit costs used to determine the compensation provided for in the Agreement are accurate, complete, and current as of the date of the Agreement. This document must be executed by a Corporate Officer. Name: Title: Antonio J. Grau - Vice President Date: 04/08/2021 Signature: 10 rau & Associates Page 61 of%07 Cl R'1'1Nll Li PUBLIC AC;COLIN ANTS Agenda Item #1. EXHIBIT H — VillageClerk's Office ADA Compliancy Statement The Village of Tequesta strives to be an inclusive environment. As such, it is the Village's policy to comply with the requirements of Title II of the American with Disabilities Act of 1990 "ADA" by ensuring that the Contractor's [agreement /bid documents and specifications] are accessible to individuals with disabilities. To comply with the ADA, the Contractor shall provide a written statement indicating that all [ agreement /bid documents and specifications], from Contractor, including files, images, graphics, text, audio, Video, and multimedia, shall be provided in a format that ultimately conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0 (Dec. 11, 008) ("OVCA.o Level AN'), published by the World Wide Web Consortium ("W "), Web Accessibility Initiative "WAI" , available at the Web Content Accessibility Guidelines page (http://www.w3.org/TR/WCAG). Required Confirmation: I, Antonio J. Grau , have read the above compliancy statement and confirm the agreement, bid documents and specifications, including files, images, graphics, text, audio, Video, and multimedia, contained within this bid packet are accessible to individuals with disabilities and conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0. Representative Signature Date: 04/08/2021 10 rau & Associates Page 62 of'507 Cl R'FIFIl Li PUBLIC AC;COUN ANTS Agenda Item #1. EXHIBIT I - Palm Beach County "Cone of Silence" code Sec. 2-55. - Come of silence. (a) "Cone of silencer means a prohibition on any communication, except for written correspondence, regarding a particular request for proposal, request for qualification, bid, or any other competitive solicitation betvwreen: (1) Any person or person's representative seeping an award from such competitive solicitation; and (2) Any county commissioner or commissioner's staff, any member of a local governing body or the member's staff, a mayor or chief executive officer that is not a member of a local governing body or the mayor or chief executive officer's staff, or any employee authorized to act on behalf of the commission or local governing body to award a particular contract. (b) For the purposes of this section, a person's representative shall include but not be limited to the person's employee, partner, officer, director, consultant, lobbyist, or any actual or potential subcontractor or consultant of the person. (c) The cone of silence shall be in effect as of the deadline to submit the proposal, bid, or other response to a competitive solicitation. The cone of silence applies to any person or person's representative who responds to a particular request for proposal, request for qualification, bid, or any other competitive solicitation, and shall remain in effect until such response is either rejected by the county or municipality as applicable or withdrawn by the person or person's representative. Each request for proposal, request for qualification, bid or any other competitive solicitation shall provide notice of cone of silence requirements and refer to this article. (d) The provisions of this article shall not apply to oral communications at any public proceeding, including pre -bid conferences, oral presentations before selection committees, contract negotiations during any public meeting, presentations made to the board or local municipal governing body as applicable, and protest hearings. Further, the cone of silence shall not apply to contract negotiations between any employee and the intended avwrardee, any dispute resolution process following the filing of a protest between the person filing the protest and any employee, or any written correspondence at any time With any employee, county commissioner, member of a local municipal governing body, mayor or chief executive officer that is not a member of the local municipal governing body, or advisory board member or selection committee member, unless specifically prohibited by the applicable competitive solicitation process. (e) The cone of silence shall not apply to any purchases made in an amount less than the competitive bid threshold set forth in the county purchasing ordinance (County Code, chapter 2, article 111, division 2, part A, section 2- 1 et seq.) or municipal ordinance as applicable. (0 The cone of silence shall terminate at the time the board, local municipal governing body, or a county or municipal department authorized to act on behalf of the board or local municipal governing body as applicable, awards or approves a contract, rejects all bids or responses, or otherwise tapes action which ends the solicitation process. (g) Any contract entered into in violation of the cone of silence provisions in this section shall render the transaction voidable. rau & Associates Page 63 of W7 Cl R'1'1Nll Li PUBLIC AC;COLIN ANTS mental mation Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Page 64 of 507 Agenda Item #1. Partial List of Clients The following is a partial list of clients served and related experience: MUNICRAI=.i OR ATED CONMNENT UNITS U V� _ O W Q u V �� _ V 'Q Q = E1RP.T >41 ((0 a 'G CC U. V = 0 V V 10 W City of Cooper City ✓ ✓ ✓ ✓ 9/30 City of Lauderhill ✓ ✓ ✓ ✓ 9/30 City of Miami (Program Specific Audits) ✓ ✓ 9/30 City of North Lauderdale ✓ ✓ ✓ ✓ 9/30 City of North Palm Beach (Internal Audit) ✓ 9/30 City of Pompano Beach (Joint Venture, 40%) ✓ ✓ ✓ 9/30 City of West Park ✓ ✓ ✓ 9/30 City of Weston ✓ ✓ ✓ ✓ 9/30 Town of Cloud Lake ✓ ✓ 9/30 Town of Davie ✓ ✓ ✓ ✓ 9/30 Town of Glen Ridge ✓ ✓ 9/30 Town of Haverhill ✓ ✓ 9/30 Town of Highland Beach ✓ ✓ ✓ ✓ ✓ 9/30 Town of Hillsboro Beach ✓ ✓ ✓ ✓ 9/30 Town of Hypoluxo ✓ ✓ ✓ 9/30 Town of Jupiter Inlet Colony ✓ ✓ ✓ 9/30 Town of Lantana ✓ ✓ ✓ ✓ ✓ 9/30 Town of Lauderdale by the Sea ✓ ✓ ✓ ✓ ✓ 9/30 Town of Mangonia Park ✓ ✓ 9/30 Town of Pembroke Park ✓ ✓ 9/30 Town of South Palm Beach ✓ ✓ ✓ ✓ 9/30 Village of Golf ✓ ✓ ✓ ✓ 9/30 Village of Wellington ✓ ✓ ✓ ✓ 9/30 TOTAL 1 2 22 10 14 14 13 Craw & Associates 53 CERFIFIEL) 1'LI13LICACCOLINIANTS Page 65 of 507 Agenda Item #1. 0,zP_FCML TECO a _ M O = > O C7 V O C � = i 7 V G� Boca Raton Airport Authority ✓ ✓ ✓ 9/30 Captain's Key Dependent District ✓ ✓ 9/30 Central Broward Water Control District ✓ ✓ 9/30 Collier Mosquito Control District ✓ ✓ 9/30 Coquina Water Control District ✓ ✓ 9/30 East Central Regional Wastewater Treatment Facility ✓ ✓ 9/30 Florida Green Finance Authority ✓ 9/30 Greater Boca Raton Beach and Park District ✓ ✓ 9/30 Greater Naples Fire Control and Rescue District ✓ ✓ ✓ 9/30 Green Corridor P.A.C.E. District ✓ ✓ 9/30 Hobe -St. Lucie Conservancy District ✓ ✓ 9/30 Indian Trail Improvement District ✓ ✓ 9/30 Key Largo Waste Water Treatment District ✓ ✓ ✓ 9/30 Lake Padgett Estates Independent District ✓ ✓ 9/30 Lake Worth Drainage District ✓ ✓ 9/30 Loxahatchee Groves Water Control District ✓ 9/30 Old Plantation Control District ✓ ✓ 9/30 Pal Mar Water Control District ✓ ✓ 9/30 Pinellas Park Water Management District ✓ ✓ 9/30 Pine Tree Water Control District (Broward) ✓ ✓ 9/30 Ranger Drainage District ✓ ✓ ✓ 9/30 Renaissance Improvement District ✓ ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District ✓ ✓ 9/30 Sanibel Fire and Rescue District ✓ ✓ 9/30 South Central Regional Wastewater Treatment and Disposal Board ✓ ✓ 9/30 South -Dade Venture Development District ✓ ✓ 9/30 South Indian River Water Control District ✓ ✓ ✓ 9/30 South Trail Fire Protection & Rescue District ✓ ✓ 9/30 Spring Lake Improvement District ✓ ✓ 9/30 St. Lucie West Services District ✓ ✓ 9/30 Sunshine Water Control District ✓ ✓ 9/30 West Villages Improvement District ✓ ✓ 9/30 Various Community Development Districts (297) ✓ ✓ 9/30 TOTAL 330 5 328 Craw & Associates 54 CERFIFIEL) 1'LI13LICACCOUNIANTS Page 66 of 507 Agenda Item #1. V W RETMEMEiT PLANS � •C Q � L M F� W L L. li W 7 V Campbell Property Management 401(k) ✓ ✓ ✓ 12/31 CareerSource Central Florida 403(b) Plan ✓ ✓ 6/30 City of Cooper City General Employee Retirement Plan ✓ 9/30 City of Lauderhill General Employee Retirement System ✓ ✓ 9/30 City of Parkland Police Pension Fund ✓ ✓ 9/30 City of Sunrise General Employees' Retirement System ✓ ✓ 9/30 Cross Country Home Services and Affiliates 401 k Plan ✓ ✓ 9/30 Danmar Corporation 401(k) Plan ✓ ✓ 12/31 Florida Public Utilities 401(k) and Pension Plans ✓ ✓ 12/31 Greater Naples Fire Rescue District Firefighters Pension Plan ✓ ✓ 9/30 Jacksonville Police and Fire Pension Fund ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District Retirement Plan ✓ ✓ 9/30 Town of Davie General Employees Retirement Plan ✓ 10/1 Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan ✓ ✓ 9/30 TOTAL 14 4 8 Craw & Associates 55 CERFIFIEL) PLI 13LIC ACCOLINIANTS Page 67 of 507 Agenda Item #1. NON=PROFff SERVW_O MD7 ATED EIPERIENCE � O 'ri_ � G7 Q Q u � � O � = � � _ V = O L � 0 0 Q O pC C1 � •V i (A_ iv - V i L V C W M O Aid to Victims of Domestic Abuse, Inc. ✓ ✓ ✓ ✓ ✓ 6/30 Alliance for Human Services, Inc. ✓ ✓ 6/30 Broward County Human Rights Board/Division (Joint Venture, 30%) ✓ ✓ N/A Broward Education Foundation ✓ ✓ ✓ ✓ 6/30 CareerSource Brevard ✓ ✓ ✓ ✓ 6/30 CareerSource Broward ✓ ✓ 9/30 CareerSource Central Florida ✓ ✓ ✓ ✓ 6/30 CareerSource Palm Beach County ✓ ✓ ✓ ✓ ✓ 6/30 CareerSource Pasco -Hernando ✓ ✓ ✓ 6/30 CareerSource Polk ✓ ✓ ✓ ✓ 6/30 CareerSource Southwest Florida ✓ ✓ ✓ 6/30 Christian Manor ✓ ✓ ✓ ✓ ✓ ✓ 12/31 Delray Beach Community Land Trust ✓ ✓ 9/30 Family Promise ✓ 12/31 Florida Public Transportation Association, Inc. ✓ ✓ ✓ 9/30 Florida Transit Association Finance Corporation ✓ ✓ 9/30 Hispanic Human Resources Council ✓ ✓ ✓ ✓ ✓ ✓ ✓ 9/30 Mae Volen Senior Center ✓ ✓ ✓ ✓ ✓ ✓ 6/30 National Board for Registration of Registrars ✓ ✓ 3/31 National Cancer Registration Board ✓ ✓ 6/30 North Lauderdale Academy High School ✓ ✓ 6/30 Northwood Development Corporation ✓ ✓ ✓ ✓ ✓ ✓ 9/30 Palm Beach Community College Foundation ✓ ✓ ✓ 6/30 Urban League of Palm Beach County ✓ ✓ 6/30 TOTAL 8 13 5 17 14 19 7 Gr u & Associates 56 CERFIFIEL) 1'LI13LICACCOLINIANTS Page 68 of 507 Agenda Item #1. OUR IT PARTNERS / CONSULTANTS Information technology has changed the financial management and reporting landscape for organizations of every size. Grau and Associates believes it is no longer enough to verify that your department's accounting software runs properly. In today's environment, a range of policies, procedures, and IT best practices are required to ensure your system is reliable, redundant, and fully compliant. We've partnered with True Digital Security, one of the technology industry's leading managed service and security providers, to assess the integrity of your financial information systems, and to make recommendations on how to improve them. true As part of our engagement, an experienced True Digital Security engineer will: �AMTAL SECU-,� Y • Assess your IT strategic planning and risk management posture, as they relate to your financial reporting requirements; • Evaluate the viability of your data backup and retention policies and processes; • Review the physical security and access controls surrounding your financial management systems; • Verify appropriate segregation of duties among key staff; • Assess change management and documentation; • Make specific recommendations on how to optimize your environment. Headquartered in West Palm Beach, True Digital Securitywas founded in 1986 and is staffed by more than 25 full-time engineers. They were the first managed service provider (MSP) to support small- and medium-sized Florida organizations, and have been consistently named among the top providers in the country. MSPmentor, the industry's leading online resource, ranked True Digital Security as one of the Top 100 providers in the world and the highest - rated provider in South Florida. In 2018, CRN, the tech industry's top magazine, named True Digital Securityto its MSP "Tech Elite 150" list of innovative service providers. True Digital Security provides a full range of IT project management, specializing in the areas of storage, virtualization, and security including compliance. They routinely conduct network assessments for organizations ranging in size from 20 to over 2,000 employees. ADDITIONAL SERVICES Consulting / Management Advisory Services Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non -Profit entities throughout Florida. Examples of engagements performed are as follows: Accounting systems Fixed asset records Organizational structures Development of budgets Cost reimbursement Financing alternatives IT Auditing Indirect cost allocation Grant administration and compliance Arbitraee The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. 4! Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS 57 Page 69 of 507 Agenda Item #1. W=9 Request for Taxpayer Give Form t the Form {Rear. October 01 } Identification Number and Certification requester. Do not Department of the Treasury send to the IRS. Internal Revenue Service o to nrnrwAs.gFovIFormW9 for instructions and the latest information. 1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Caballero Fi rm n Llerena & Garcia, LLP Business name/disregarded entity name, if different from above '3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the p y 4 Exemptions codes apply only to p { pp y y following seven boxes. certain entities, not individuals; see instructions on page ): ❑ Individual/sole proprietor or ElCorporation ElCorporation ElPartnership ElTrust/estate c single -member LLC Exempt payee code (if any) CL O 5 ❑ Limited liability company. Enter the tax classification (C =C corporation, S= S corporation, P=Partnership} Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check Exemption from FATFATCA reporting LLB if the LL is classified as a single -member LL that is disregarded from the owner uniess the owner of the LL is code if an another LL that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single -member LL that LP is disregarded from the owner should check the appropriate box for the tax classification of its owner. ❑ Other (see instructions) (Applies to accounts manta reed oo bde the U_S) 5 Address {number, street, and apt. or suite no.} See instructions. Requester's name and address (optional) 255 Glades Road, Suite 324A cry City, state, and ZIP code Boca Futon, FI 33431 7 List account number(s) here (optional) 79- Toper Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number backup withholding. For individuals, this is generally your social security number ( N). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other - - entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and I Employer identification number Number To Glare the Requester for guidelines on whose number to enter. F5_F51 - o 1 2 4 0 Certification Under penalties of perjurer, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and . 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and . 1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form cif any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are r1ot required to sign the certification, but you must provide your correct TIN. Bee the instructions for Part II, later. Sign Signature of 1 Here U.S. person �% Date April , 22 General Instruction Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.lrs.gov1Form 9. Purpose f Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SS N), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (ElN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following. • Form 1099-INT (interest earned or paid) • Form 1099-DIV (dividends, including those from stocks or mutual funds) • Form 1099-MI (various types of income, prizes, awards, or gross proceeds) • Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) • Form 1099- (proceeds from real estate transactions) • Form 1099- (merchant card and third party network transactions) • Form 1098 (home mortgage interest), 1 09-E (student loan interest), 1 09-T (tuition) • Form 1099- (canceled debt) • Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you coo not return Foray W 9 to the requester with a TIN, your fight be subject to backup withholding. See What is backup withholding, later. Cat. No. 10231X Form)�*be7ffM07 Agenda Item #1. T3-DNK CERTIFICATE OF LIABILITY INSURANCE DATE (MMIDDIYYYY) 7/15/2020 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 Commercial Lines - (305) 443-4886 CONTACT Risk Management Department PHONE 866-443-8489 FAX 800-889-0021 AIC No Ext : A/C No): USI Insurance Services LLC E-MAIL work.comp@trinet.com ADDRESS: p@ INSURER(S)AFFORDING COVERAGE NAIC # 2601 South Bayshore Drive, Suite 1600 Coconut Grove, FL 33133 INSURER A: Indemnity Insurance Company of North America 43575 INSURED INSURER B : TriNet HR III -A, Inc. INSURER C RE: Antonio J. Grau CPA PA dba Grau & Associates INSURER D : 9000 Town Center Parkway INSURER E Bradenton, FL 34202 INSURER F : COVERAGES CERTIFICATE NUMBER: 15098033 REVISION NUMBER: See below 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 INSD SUBR WVD POLICY NUMBER POLICY EFF MMIDDIYYYY POLICY EXP MMIDDIYYYY LIMITS COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE S CLAIMS -MADE F—IOCCUR _7 DAMAGES ( RENTED PREMISES Ea occurrence) $ MED EXP (Any one person) S PERSONAL & ADV INJURY S AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $ GEN'L POLICY 1-1 PRO- JECT ❑ LOC PRODUCTS - COMP/OP AGG S $ OTHER: AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT Ea accident $ BODILY INJURY (Per person) $ ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS BODILY INJURY (Per accident) S PROPERTY DAMAGE Per accident $ HIRED NON -OWNED AUTOS ONLY AUTOS ONLY $ F_ UMBRELLA LIAB OCCUR EACH OCCURRENCE $ AGGREGATE $ EXCESS LIAB CLAIMS -MADE DED RETENTION $ $ A WORKERS COMPENSATION AND EMPLOYERS' LIABILITY ANYPROPRIETOR/PARTNER/EXECUTIVE YIN OFFICER/MEMBER EXCLUDED? C (Mandatory in NH) N 1 A WLR C67487291 07/01 /2020 07/01 /2021 PER OT- X STATUTE EERH E.L. EACH ACCIDENT $ 2,000;000 E.L. DISEASE - EA EMPLOYEE $ 2,000,000 If yes, describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIMIT $ 2,000;000 DESCRIPTION OF OPERATIONS I LOCATIONS 1 VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Workers' Compensation coverage is limited to worksite employees of Antonio J. Grau CPA PA dba Grau & Associates through a co -employment agreement with TriNet HR III -A, Inc. CERTIFICATE HOLDER CANCELLATION Antonio J. Grau CPA PA dba Grau & Associates SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE 951 Yamato Road THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. Suite 280 Boca Raton, FL 33431 AUTHORIZED REPRESENTATIVE ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD ©1988-2015 ACORD CORPORATION, All rights reserved. Page 71 of 507 Agenda Item #1. ACORO® CERTIFICATE OF LIABILITY INSURANCE DATE(MMIDDNYYY) 01 /04/2021 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 DB Special Unit NAME: Setnor Byer Insurance & Risk HONE (954) 382-4350 FAX (954) 382-2810 Ext : No : 900 S. Pine Island Road #300 E-MAIL certificates@setnorbyer.com ADDRESS: INSURER(S) AFFORDING COVERAGE NAIC # Plantation FL 33324 INSURER A: Hartford Casualty Ins Co 29424 INSURED INSURER B : INSURER C : Antonio J Grau, CPA, PA 951 NW 51 st St # Ste280 INSURER D : INSURER E : Boca Raton FL 33431 INSURER F : COVERAGES CERTIFICATE NUMBER: 2020-1215-MASTER 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 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. INSR LTR TYPE OF INSURANCE ADDLISUBR INSD WVD POLICY NUMBER POLICY EFF MMIDD/YYYY) POLICY EXP (MM/DD/YYYYL LIMITS X COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $ 1,000,000 CLAIMS -MADE OCCUR FX7 DAMAGE TO RENTED PREMISES Ea occurrence 300000 $ MED EXP (Any one person) $ 10,000 PERSONAL & ADV INJURY $ 1,000,000 A 21 SBARM5295 01/01/2021 01/01/2022 LIMITAPPLIES PER: GENERAL AGGREGATE $ 2,000,000 GEN'LAGGREGATE POLICY F-1 JE T F LOC PRODUCTS- COMP/OPAGG $ 2,000,000 $ OTHER: AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT Ea accident $ 1,000,000 BODILY INJURY (Per person) $ ANYAUTO A OWNED SCHEDULED AUTOS ONLY AUTOS 21SBARM5295 01/01/2021 01/01/2022 BODI LY I NJU RY (Per accide nt) $ PROPERTY DAMAGE Per accident $ HIRED X NON -OWNED AUTOS ONLY /� AUTOS ONLY rX X UMBRELLA LIAB X OCCUR EACH OCCURRENCE $ 1,000,000 AGGREGATE $ 1,000,000 A EXCESS LIAB CLAIMS -MADE 21SBARM5295 01/01/2021 01/01/2022 DED I X1 RETENTION $ 10,000 $ WORKERS COMPENSATION AND EMPLOYERS' LIABILITY YIN PER OTH- STATUTE ER E.L. EACH ACCIDENT $ ANY PROPRIETOR/PARTNER/EXECUTIVE r-] OFFICER/MEMBER EXCLUDED? NIA E.L. DISEASE - EA EMPLOYEE $ (Mandatory in NH) If yes, describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIMIT $ DESCRIPTION OF OPERATIONS I LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) General Liability: Additional Insured per form SS00080405, when required by written contract; Primary Non -Contributory per form SS00080405, when required by written contract; Waiver of Subrogation per form SS00080405, when required by written contract. Per Florida Statute 45 day Notice of Cancellation except in the event of nonpayment of premium, then 10 day notice. All of the above are subject to policy terms, limitations, exclusions and conditions. CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN FOR INFORMATIONAL PURPOSES ONLY Antonio J Grau, CPA, PA ACCORDANCE WITH THE POLICY PROVISIONS. 951 Yamato Road, Suite 280 AUTHORIZED REPRESENTATIVE Boca Raton FL 33431 © 1988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD Page 72 of 507 Agenda Item #1. OP ID: LW CERTIFICATEOF LIABILITYDATE INSURANCE (MMiDD�YYYY) , , THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OFF NEGATIVELY AMEND, EXTEND OIL ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING IN OF EF ( ), AUTHORIZED REPRESENTATIVE E ENTATIVE OR PRODUCER, , AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER Giord Wells Insurance ff 750 East Propect Road CONTACI NAME: PHONE F A No): Fork Lauderdale, FL 33334 Lynette D. Wells E-MAIL PRODUCE: PRODUCER CUSTOMER ID #: GRAUA-1 INSURER AFFORDING COVERAGE NAIC # INSURED Grau and Associates INSURER A: Great Divide Insurance Company 951 Yarnato Road Suite 280 Boca Raton, FL 33431 INSURER B : INSURER C INSURER D : INSURER E : INSURER F COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS I S TO CERTIFY THAT THE POLICIES OF IN GRAN CE LISTED BELOVV HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTVVITH STANDIN G ANY REQUI REMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DO UM ENT VVITH RESPECT TO VI+HI CH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN I S SUBJECT TO ALL THE TERMS. EXCLU SION S AND CONDITIONS OF SUCH POLICIES. LI M ITS SHOVVN MAY HAVE BEEN REDUCED BY PAID CLAIM S. I LTR R LT TYPE OF INSURANCE POLICY NUMBER MMfDD�YYYY MMaDD1YYYY LIMITS GENERAL LIABILITY EACH OCCURRENCE $ PREM IS ES Ea occurrence $ CO MERCIAL GENERAL LIABILITY CLAIMS-MADEF-1 OCCUR MED EXP (Any one person) $ PERSONAL & ADV INJURY $ GENERAL AGGREGATE $ PRODUCTS - COMPIOPAGG $ GEN'LAGGREGATE LIMITAPPLIE S PER: POLICY PRO- LOC JECT $ AUTOMOBILE LIABILITY COMBINEDSINGLE LIMIT (Ea accident) $ ANY AUTO BODILY INJURY (Perperson) $ ALLOWNEDAUTOS B 0 DILY INJ URY (P er accident) $ SCHEDULED AUTOS HIRED AUTOS PROPERTY DAMAGE (PER ACCIDENT) $ $ NON -OWNED AUTOS $ UMBRELLA LIAR OCCUR EACH OCCURRENCE $ AGGREGATE $ EXCESSLIAB CLAIMS -MADE DEDUCTIBLE $ $ F-1 RETENTION $ WORKERS COMPENSATION WC STATU- OTH- ER AND EMPLOYERS' LIABILITY Y f NIT.q E.L. EACH ACCIDENT $ A WPROPRIETOWARTNERIE EOUTIVE 0FFIOERIMEM8ER EXCLUDED? N IA E.L. DISEASE - EA EMPLOYEE $ (Man datoryin NH) If yes, describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIM IT $ A Professional FLB201405-07 01/01/2021 01/01/2022 Per Claim 59000900 Liability Aggregate 55000500 DESCRIPTION OF OPERATIONS i LOCATIONS 1 VEHICLES (Attach ACORD 101, Additional Remarks Schedule, if more space is required) Accountants Professional Liability Insurance Policy Form: BDP-PL-1000-A (Ed. 03115) Retroactive Date: 0110112006 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. Antonio J Grau 951 Yamato Road Suite 280 AUTHORIZED REPRESENTATIVE Boca Futon, FL 33431 1900-009 ACORD CORPORATION. All rights reserved. ACORD 25 (009109) The ACORD name and logo are registered marks of ACORD Page 73 of 507 ■ S-3 Cn U5 -0 '~' 00 Cn rl t+' I ke, 'S cu r 1 en , z J r,_ .' 0 ct -� } I'4 Ll5 rti ~r m c! V -c ' m= E ' Q Q fo Li U ' E e- UL �1 LLJ U ti 0 C� Lis qb 1� ri r 4-4 ct ul O w �-, N ' ■ P-4 ct ul ■ PM4 ILJ r61 -6-a r� v r tia IZ4 ul >1 s� ct r CA W �- O � � ,WWI 6550 N. Federal Highway • ' 4th Floor Fort Lauderdale, FL 33308 V support@KMCcpa.com Q www.KMCcpa.com 954.771.0896 PROJECT PROPOSAL for Auditing Services Prepared for Village of Tequesta Issued date 345 Tequesta Drive 04.09.2021 Tequesta, FL 33469 P: 561.768.0443; E: jjones@tequesta.org Agenda Item #1. 2 CPA's + Trusted Advisors Keefe McCullough TITLE PAG E Tab I of -r-;n7 Agenda Item #1. 3 CPA's + Trusted Advisors Keefe McCullough RFP# FIN01-21, Independent Auditing Standards From FY2020-2021 Thru FY2024-2025 Issued on April 9, 2021 Keefe McCullough 6550 N Federal Highway, 4t" Floor Fort Lauderdale, FL 33308 Phone: 954-771-0896 Contact: Bill Benson Email: Bill.Benson@kmccpa.com �.�... 7 of 507 Agenda Item #1. 4 CPA's + Trusted Advisors Keefe McCullough TABLE OF CONTENTS Tab 11 �.�... i of 507 4 P1 49% J 4f 1EA Ke '4k or 1*41 40 lir 1, 0 Title Page 1 2 Table of Contents 11 4 4t General Information III 7 IL Firm Qualifications and References IV 13 Qualifications of Key Personnel Assigned to Engagement V 22 ProJ'ectApp roach VI -- Required Forms VI 1 Cost of Services Separate Sealed Envelope) VIII �II�.L�J�.L ���Vii. • iCr �� �� 'r_ti • r 4w 4 4D .. Successful auditors 060 .�-�F� �Ohlshareh Village"s te commitment to IAW x II n e ce a ce r , r � w +'.. Agenda Item #1. 7 CPA's + Trusted Advisors Keefe McCullough GENERAL INFORMATION Tab III r- a�v U I of 507 Agenda Item #1. Keef erAl �N�0]YE ) M Cullough ��, CPA's +Trusted Advisors April 9,2021 Ms. Judy Jones, Accountant And Members ofthe Audit Selection Committee Village ofTequesta 345 Tequesta Drive Tequesta,FL334G9 Dear Ms. Jones and Audit Selection Committee members: Keefe McCullough appreciates the opportunity torespond toyour Request for Proposal (RFP)toprovide auditing services to the Village of Tequesta (the Village) for the fiscal years ending September 30, 2021, 2022, 2023, 2024 and 2025 with the continuation option of auditing its financial statements for additional fiscal years. AtKeefe McCullough, our mission istobeyour most highly valued advisor, bvdemonstrating our unique understanding of your needs, and exceeding your expectations in every interaction and solution we present. We offer deep industry experience, a full spectrum of resources, a collaborative approach, and exceptional client service. We encourage you to consider the following factors that differentiate us in the marketplace and that we believe are most relevant to you. Governmental Experience Keefe McCullough has been dedicated to the public sector for over 50 years by providing professional services to municipalities, special taxing districts, charter schools and other governmental entities helping many achieve the Certificate of Achievement for Excellence in Financial Reporting. By making the public sector a primary focus of our firm, we have the technical expertise to keep our clients informed of any upcoming technical pronouncements well in advance. We provide custom templates for our clients regarding new pronouncements including pensions and OPEB. This commitment allows us to deliver an unmatched level of service to our clients, with some municipalities being our client for over forty years. Experienced Professionals Our proposed audit team for this engagement has extensive governmental experience, including municipalities comparable to the size and scope of your Village. The professionals assigned to your engagement have exceeded the mandatory continuing professional education requirements and are dedicated to the public sector by working almost exclusively on governmental entities. Because of our time spent working with governments, we are specialists when it comes to the particulars of governmental accounting and the increasing amount of other issues facing many local governments. We have a great deal of experience with transitioning new clients and can guarantee a smooth process with minimal disruption to Village staff and operations. We accomplish this with our engagement team's extensive governmental experience, detailed planning and constant communication with you. VVestrive to bring additional value by identifying issues that you may not see and to help initiate ideas to enhance your organization. Our objective is to provide value beyond our financial and compliance audits. SOUTH FLORIDA BUSINESS JOURNAL KMCcpa.comr 655DNFederal Hwy, 4thFloor, Fort Lauderdale, FL33so8 Phone954.771.O896 Fax: 954.938.9353 Top 25 Accounting Firms |South Florida Business Joumol Top 4qOAccounting Firms inthe Q�|INSIDE Public Accounting Agenda Item #1. Scope of Services In preparing our proposed audit plan, we reviewed the Village's RFP, prior financial statements and the 2019- 2020 budget. The following proposal reflects our understanding of your needs and illustrates the approach we will take in providing the professional services required for your Village. Keefe McCullough is committed to performing the auditing services within the prescribed time frame as outlined in the Village's request for proposal. We hereby attest to our authority to submit this proposal and to individually bind Keefe McCullough to perform this audit in accordance with the resulting contract agreement should the firm beselected. This proposal is a firm and irrevocable offer for ninety (90) days from the date of the proposal. Our goal is to provide valuable services and contribute to your success by delivering solutions that are just right for you, all at a very competitive rate. We hope that our client service philosophy, expertise, and reputation for quality will bemajor factorsyouconsidervvheneva|uat)ngourfirm. The following individual is authorized to make representations for the firm: William G.Benson, C.P.A^ Partner Keefe McCullough G5SONorth Federal Highway, 4=Floor Ft. Lauderda|e,Florida 333O8 954-771'0896 If you have any questions or would like to schedule an oral presentation, please do not hesitate to contact us Simply put, we want to be your auditors and would be honored to serve your Village. Regard VVU|ia G.enson, C.P.A. v ` SOUTH FLORIDA BUSINESS JOURNAL KMCcpa:zom 1 655ONFederal Hwy, 4thFloor, Fort Lauderdebe,FL333OB Phone954.77l.O896 Fax 954.938.9353 . Top 25 Accounting Firms |South Florida Business Joumal Top 400 Accounting Firms |- the °�|INSIDE Public Accounting [213�� Agenda Item #1. 1 o CPA's + Trusted Advisors 1) Name of Business. Keefe McCullough 2) Mailing Address/website address/Phone Number. 6550 N Federal Hwy, 4th Floor Ft. Lauderdale, FL 33308 www.kmccpa.com 954-771-0896 Keefe McCullough 3) Names of persons to be contacted for information or services if different from name of person in charge. You can contact William G. Benson, C.P.A. 4) Business hours. We are open Monday through Friday 9 am to 5 pm. 5) State if business is local, national, or international and indicate the business legal status (corporation, partnership, etc.). Keefe McCullough is a local limited liability partnership located in Fort Lauderdale to serve the South Florida area. 6) Give the date business was organized and/or incorporated, and where. Keefe McCullough became a registered Florida partnership on February 1, 1971. 7) Give the location of the office from which the work is to be done and the number of professional staff employees at that office. Work on this engagement will be performed from our Fort Lauderdale office which consists of ten Partners, approximately eighty (80) professional accounting staff members and administrative support personnel. 8) Description and history of the make-up and composition of the firm. Keefe McCullough was founded as a partnership in 1971 and has been dedicated to the public sector for over 50 years by providing professional services to municipalities, special taxing districts, charter schools and other governmental entities helping many achieve the Certificate of Achievement for Excellence in Financial Reporting. Our practice includes audit and review engagements, tax planning and tax return preparation, small business accounting, investment advisory services and consulting services. 9) Indicate whether the business is a parent or subsidiary in agroup offirms/agencies. Our firm is not aparent or subsidiary in agroup offirms/agencies. 10) State if the business is licensed, permitted and/or certified to do business in the State of Florida and attach copies of all such licenses issued to the business entity. Keefe McCullough is licensed to practice in the State of Florida. We have attached our license at the end of this section. I of 507 Agenda Item #1. Keefe >> CPA's + Trusted Advisors McCullough 11) Size of firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed. Our office consists of ten partners, approximately eighty (80) professional accounting staff members and administrative support personnel. Our governmental audit staff consists of thirty-five professionals. The work on this engagement will be performed in our office located in Ft. Lauderdale. 12) Affirmative statement that it is independent of the Village of Tequesta as defined by generally accepted auditing standards/the U.S. General Accounting Office's Government Auditing Standards. Keefe McCullough is independent of the Village of Tequesta as defined by generally accepted auditing standards and the U.S. General Accounting Office's Government Auditing Standards. of 507 Agenda Item #1. � 2 CPA's + Trusted Advisors Ron DeSantis, Governor Keefe McCullough Halsey Beshear, Secretary STATE of FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AD0010282 EXPIRATION DATE: DECEMBER 31, 021 THE ACCOUNTANCY PARTNERSHIP HEREIN IS LICENSED UNDER THE PROVISIONS ?F CHAPTER 473, FLORIDA STATUTES KEEFE, MCCULLOU H & CO., LLP ff] 0 N FEDERAL H Y STE 410 FT L UDERD LE FL 33308 ISSUED: 01/13/2020 Always verify licenses online at MyFloridaLicense.com Do not alter this document in an farm. This is your license. It is unlawful for anyone other than the licensee to use this document. of 507 Agenda Item #1. 13 CPA's + Trusted Advisors Keefe McCullough FIRM QUALIFICATIONS AND REFERENCES Tab IV � of 507 Agenda Item #1. Keefe D14 CPA's + Trusted Advisors McCullough 1) Provide a brief profile of the firm, including the types of services offered; the year founded; form of the organization (corporation, partnership, sole proprietorship); number, size and location of offices; and number of employees, the size of the firm's governmental audit staff, organizational structure, and philosophy. Keefe McCullough was founded as a partnership in 1971 and has been dedicated to the public sector for over 50 years by providing professional services to municipalities, special taxing districts, charter schools and other governmental entities helping many achieve the Certificate of Achievement for Excellence in Financial Reporting. Our practice includes audit and review engagements, tax planning and tax return preparation, small business accounting, investment advisory services and consulting services. Our office is located at 6550 N Federal Hwy, 4t" Floor, Ft. Lauderdale, FL 33308 and consists of ten partners, approximately eighty (80) professional accounting staff members and administrative support personnel. Our governmental audit staff consists of thirty-five professionals. At Keefe McCullough, our mission is to be your most highly valued advisor, by demonstrating our unique understanding of your needs, and exceeding your expectations in every interaction and solution we present. 2) If the Proposer is a joint venture or consortium, the qualifications of each firm comprising the joint venture or consortium should be separately identified and the firm that is to serve as the principal Auditor should be noted, if applicable. Keefe McCullough is not a joint venture or consortium. 3) Provide a general description of the firm's financial condition and identify any conditions (e.g., bankruptcy, pending litigation, planned office closures, impending merger) that may impede Proposer's ability to complete the project. We have practiced for over fifty (50) years in South Florida and feel confident the Village would be comfortable with our strong financial condition and our ability to perform under the contract. The firm is also required to submit a copy of the report on its most recent external quality control review, with a statement, whether that quality control review included a review of specific government engagements. Our firm participates in the American Institute of Certified Public Accountants Peer Review Program and we have received unmodified opinions with no letter of comments on all of our previous peer reviews. We have provided the most recent quality control review documentation at the end of this section. This quality control review included a specific review of the City of Key West, Florida audit workpapers, financial statements and reports. ii. The firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm shall provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with the state or federal regulatory bodies or professional organizations. Because our firm performs a substantial number of "Yellow Book" type engagements, we routinely receive desk reviews from various State of Florida departments (DCF, FDOT or DOEA). We have had no field reviews during the last three years, and we are not aware of any disciplinary action ever taken or now pending against our firm or any of our professional accounting staff. 3 of 507 Agenda Item #1. Keefe 3 15 CPA's + Trusted Advisors McCullough iii. The proposal should identify and describe any anticipated potential audit problems, the firm's approach to resolving these problems and any special assistance that will be requested from the Village of Tequesta. At this time, we are not aware of any potential audit problem areas. If selected, we will communicate any potential problem areas we become aware of during the audit. At that time, we would outline our approach to resolving such problem areas and the level of assistance necessary from the Village's personnel. iv. List any subcontractors that may be used to accomplish the work (include names, certifications, contact information and services the subcontractors will provide to the Village). We will not be utilizing any subcontractors on this engagement. v. Circumstances and status of any disciplinary actions taken or pending against the firm or any parties or employees of the firm by State regulatory bodies or professional organizations during the past three years. We are not aware of any disciplinary action ever taken or now pending against our firm or any of our professional accounting staff in our firm's entire fifty (50) year history. vi. The Proposer shall describe any litigation or proceeding whereby, during the past three years, a court or any administrative agency has ruled against the firm or any of the professional staff in any manner related to its professional activities. Our firm has not been a part of any litigation or proceeding related to our, or any member of our professional staff, professional activities in our entire fifty (50) year history. 4) Describe the firm's experience in performing work of a similar nature to that solicited in this RFP, and highlight the participation in such work by the key personnel proposed for assignment to this project. Our firm has been performing work of a similar nature to that solicited in this RFP for over fifty (50) years. The key personnel proposed to be assigned to this engagement have all made municipal clients their focus. i. For the firm's office that will be assigned responsibility for the audit, list the most significant engagement (Maximum of five) performed in the last five (5) years that are similar to the engagement described in this Request for Proposal. ii. These engagements should be ranked on the basis of total staff hours. Indicate the scope of work, date, engagement partners, total hours, and the name and telephone number of the principal client contact. Below are our most significant engagements performed in the last five years: Mr. Mark Finigan, Finance Director City of Key West 3104 Flagler Avenue Key West, FL 33040 Phone: 305-809-3821 Scope of services: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association Assistance in helping the City comply with the requirements of Governmental Accounting Standards Board Statements and related pronouncements Date of project: 2013 through present Project Budget Hours: 1,000 Engagement Partners: Israel J. Gomez, C.P.A. / Stephen P. Emery, C.P.A. of 507 Agenda Item #1. Keefe D16 CPA's + Trusted Advisors McCullough Ms. Anna Otiniano, Director of Financial Services City of Plantation 400 N.W. 73rd Avenue Plantation, FL 33317 Phone: 954-797-2229 Scope of services: Annual financial and compliance audits of the City and its blended component units Assistance in helping the City comply with the requirements of Governmental Accounting Standards Board Statements and related pronouncements Date of project: 1994 through present Project Budget Hours: 900 Engagement Partners: William G. Benson, C.P.A. / Cynthia L. Calvert, C.P.A. Mr. William W. Ackerman, Budget and Finance Director Town of Davie 6591 Orange Drive Davie, FL 33314 Phone: 954-797-1050 Scope of services: Annual financial and compliance audits of the Town Assistance in helping the Town obtain the Certificate of issued by the Government Finance Officers Association Date of project: 2013 through Present Project Budget Hours: 800 Achievement for Excellence in Financial Reporting Engagement Partners: Israel J. Gomez, C.P.A. / William G. Benson, C.P.A. Ms. Mary Beazly, Finance Director City of Margate 5790 Margate Blvd Margate, FL 33063 Phone: 954-972-6454 Scope of Services: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association Date of project: 2016 through Present Project Budget Hours: 700 Engagement Partners: Marc A. Grace, C.P.A. / Cynthia L. Calvert, C.P.A. Ms. Peta-Gay Lake, Director City of Coconut Creek 4800 West Copans Road Coconut Creek, FL 33063 Phone: 954-973-6730 Scope of services: Annual financial and compliance audits of the City Assistance in helping the City obtain the Certificate of Achievement for Excellence in Financial Reporting issued by the Government Finance Officers Association Date of project: 2019 through present Project Budget Hours: 600 Engagement Partners: Marc A. Grace, C.P.A. / Cynthia L. Calvert, C.P.A. ) of 507 Agenda Item #1. Keefe 0 17 CPA's + Trusted Advisors McCullough iii. Identify all current government clients and their fiscal year end date. Identify all government clients for which you will engage as auditor for the fiscal year ending September 30, 2021. Provide the number of funds maintained by and the total revenues of the clients for the most recent fiscal year audit. Below are our current government clients. We will also be engaged as auditor for the fiscal year ending September 30, 2020. Client Number of Funds Total Revenues City of Atlantis 3 $ 8 million City of Aventura 19 $ 62 million City of Coconut Creek 21 $ 104 million City of Key West 27 $ 97 million City of Lighthouse Point 6 $ 17 million City of Marathon 10 $ 30 million City of Margate 22 $ 96 million City of North Lauderdale 12 $ 75 million City of Plantation 30 $ 156 million City of Weston 14 $ 118 million City of Wilton Manors 10 $ 31 million Town of Davie 15 $ 153 million Town of Golden Beach 7 $ 10 million Town of Southwest Ranches 6 $ 19 million Village of Sea Ranch Lakes 1 $ 2 million iv. The firm should list separately all engagements within the last five (5) years, ranked on the basis of total staff hours, for the Village of Tequesta by type of engagement (i.e. audit management advisory services, other). For each engagement, the firm should indicate the scope of work, date, engagement partners, total hours, the location of the firm's office from which the engagement was performed, and the name and telephone number of the principal client contact. We have had no prior engagements with the Village of Tequesta within the last five (5) years. v. The proposal should include sample formats for required reports. We have included a copy of the financial statements of the City of Plantation for the fiscal year ended September 30, 2020. vi. Description of Proposer's experience in preparing governmental financial statements, and in providing assistance in obtaining the Certificate of Achievement for Excellence in Financial Reporting. The Village has received the Certificate of Achievement for the past 38 consecutive years (1982 - 2019) and will prepare a Comprehensive Annual Financial Report for each year of the contract. We have been assisting clients achieve the Certificate of Achievement for Excellence in Financial Reporting for fifty (50) years. We are not aware of any of our clients that applied for the Certificate of Achievement for Excellence in Financial Reporting that did not obtain the certificate. Several of our management members are on the GFOA Special Review Committee (SRC) and perform reviews of reports. We pride ourselves on always submitting financial reports within the established engagement timeline. of 507 Agenda Item #1. Keefe 183CPA's + Trusted Advisors McCullough 5) Identify subcontractor(s) by company, name, address, contact person, telephone number, project function and planned extent of use of the subcontractor(s). Describe Proposer's experience working with each subcontractor. We will not be utilizing any subcontractors on this engagement. 6) Provide a minimum of four Florida municipal references for which the firm has performed similar work, and furnish the name, title, address and telephone number of the person(s) at the client organization who is most knowledgeable about the work performed. Proposer may also supply references from other work not cited in this section as related experience. Please do not include the Village of Tequesta or Village of Tequesta employees as references. Please note that one copy of a Comprehensive Annual Financial Report from one of the references must be submitted. This copy may be submitted as a link to an external website. Mr. Mark Finigan, Finance Director City of Key West 3104 Flagler Avenue Key West, FL 33040 Phone: 305-809-3821 Ms. Anna Otiniano, Director of Financial Services City of Plantation 400 N.W. 73rd Avenue Plantation, FL 33317 Phone: 954-797-2229 Mr. William W. Ackerman, Budget and Finance Director Town of Davie 6591 Orange Drive Davie, FL 33314 Phone: 954-797-1050 Ms. Mary Beazly, Finance Director City of Margate 5790 Margate Blvd Margate, FL 33063 Phone: 954-972-6454 Ms. Peta-Gay Lake, Director City of Coconut Creek 4800 West Copans Road Coconut Creek, FL 33063 Phone: 954-973-6730 We have included a copy of the financial statements of the City of Plantation for the fiscal year ended September 30, 2020. of 507 Agenda Item #1. 0 19 CPA's + Trusted Advisors AJK Keefe McCullough J LLC CERTIFIED PUBLIC ACCOUNTANTS P.O. Box 609 I. 1 405 Second Street ' Manchester, GA 31816 (706) 846-8401 Fax (706) 846-3370 Report on the Firms System of Quality Control To the owners of Keefe, McCullough & Co., LLP 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 Keefe, McCullough & Co., LLP (the firm) in effect for the year ended August 3 1, 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 surnmary of the nature, obJectives, scope, limitations of, and the procedures percormed in a System Review as described in the standards may be found at The sunima.iiT also includes an explanation of how y 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 firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly rennediate engagements deemed as not performed or reported in confon-pity with professional standards, when appropriate, and for remediating weaknesses in its system of quality controt, 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_ RequiredSelections and Considerations Engagements selected for review included engagements under Government ALIditing Standards, including a compliance audit under the Single Audit Act, and audits of employee benefit plans, MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GEORGIA SOCIFTY OF CERTIFIED PUBLIC ACCOUNTANTS q., i of 507 Agenda Item #1. D20 CPA's + Trusted Advisors Keefe McCullough As a part of our peer review, we considered reviews by regulatory entities as com-niLmicated 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 Keefe, McCullough & Co., LLP in effect for the year ended August 31, 2020 has been suitably designed and complied with to provide the firm with reasonable assurance of performing and. reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of peiss, pass with de .ficiencyfle��;), orfttil, Keefe, McCullough & Co., LLP has received a peer review rating of pass. ks kr" L-LC AJ K, LLCM Manchester, Georgia December 16, 2020 AJK i of 507 Agenda Item #1. 21 CPA's + Trusted Advisors 0 F1CPA Flooda Institute of Cer&iecl Public Accountants FICPA Peer Review Program Adminislerp-J in Florida b v The Florida Institute of CPAs January 22, 2021 William Benson Keefe, McCullough & Co., LLP 6550 N Federal Hwy FL 4 Fort Lauderdale, FL 33308-1404 Dear William Benson: Keefe McCullough ii Peer %bm,- AICPA Program Review AICPA Peer Review Program Administered in Florida by the Florida Institute of CPAs It is my pleasure to notify you that on January 21, 2021, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is February 29, 2024. This is the date by which all review documents should be completed and submitted to the administering entity. Since your due date falls between January and April, you can arrange to have your review a few months earlier to avoid having a review during tax season. As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm. Thank you for your cooperation. Sincerel�yy, pcm ROPI Peer Review Team FICPA Peer Review Committee paul@ficpa.org 800-342-3197 ext. 251 cc: David Jordan, Israel Gomez Firm Number: 900010036786 Review Number: 580500 3800 Esplanade Way. Suite 210 j Tallahassee. FL 32311 800.342.3197_ in Florida 1850.224.2727 Fax: 850,222.8190 i ww ,.ticpa.oig . �.�....5 of 507 Agenda Item #1. D CPA's + Trusted Advisors Keefe McCullough QUALIFICATIONS OF KEY PERSONNEL ASSIGNED TO ENGAGEMENT Tab V of 507 Agenda Item #1. Keefe 23 CPA's + Trusted Advisors McCullough Proposer should: 1) Provide education, experience, and applicable professional credentials of project staff. A profile of each audit team member is included at the end of this section, which lists specific governmental experience, qualifications, continuing professional education and memberships in professional organizations relevant to the performance of the audit. 2) Resumes of partners, managers and other supervisory staff assigned to this audit, which shall include the following information: • Formal education - supplemental education relative to governmental auditing and accounting. • Experience in public accounting in general. • Experience in private business or government. • Experience in auditing governmental units. • Membership in various national and state governmental accounting boards, Committees or associations (past and present); and • Professional recognition, such as Certified Public Accounting licenses, Awards, etc. Our proposed audit team is comprised of the following principal supervisory and management staff: Israel J. Gomez, C.P.A. William G. Benson, C.P.A. Ross S. Gotthoffer, C.P.A. Benjamin Levy, C.P.A. Engagement Partner Second Review Partner Manager Field Leader A profile of each audit team member, which includes the above requested information, is included at the end of this section. A statement setting forth the Proposer's understanding of the work to be done and a positive commitment to meet or exceed specifications stated in this Solicitation, and a positive commitment to perform the work within the period specified. We have a full understanding of the work to be done as outlined in the Village's Request for Proposal and are committed to meeting and exceeding the specifications stated in this Solicitation within the periods specified. 3) Total staff available for this audit and the anticipated percent of audit work to be performed by various levels of staff. We will have a total of five (5) employees dedicated to this engagement. Forty percent (40%) of the work will be performed by staff and senior level employees, forty percent (55%) will be performed by supervisory and management level staff and five percent (5%) will be performed by Partners. � of 507 Agenda Item #1. Keefe 24 CPA's + Trusted Advisors McCullough 4) Include a project organization chart which clearly delineates communication/reporting relationships among the project staff. The following organization chart delineates the reporting relationships among the assigned staff: 5) Include a statement that key personnel will be available to the extent proposed for the duration of the project acknowledging that no person designated as "key" to the project shall be removed or replaced without the prior written concurrence of Village of Tequesta. All key personnel will be available to the extent proposed for the duration of the project and we acknowledge that no person designated as "key" to the project shall be removed or replaced without the prior written concurrence of Village of Tequesta. 6) Copy of CPA license for all individual CPAs assigned to the audit and for the firm in the State of Florida. A copy of each individual's CPA license and our firm's license is included at the end of this section. 7) Documentation from Florida's Board of Accountancy that the licenses described above are indeed active and in good standing. A copy of each individual"s CPA license is included at the end of this section and show an active date for each. 8) Positive affirmation that all CPAs assigned to the engagement have properly maintained CPE in governmental accounting as required by the Board of Accountancy. We confirm that all CPAs assigned to the engagement have maintained CPE in governmental accounting as required by the Board of Accountancy. 9) Positive affirmation that all CPAs assigned to the engagement have attended "Ethics for Governmental CPAs in Florida". We confirm that all CPAs assigned to the engagement have attended Ethics for Governmental CPAs in Florida. Page 98 of 507 Adbnda Item #1. VVVCI IIIIICIIl FIIICIIII.0 VIIIU=IJ /1JZoULICIL South Florida Chapter and Palm Beach CONTINUING PROFESSIONAL EDUCATIC • Total CPE hours for the last three year! 113 directly relate to governmental co COMMUNITY LEADERSHIP EXPERIENCE Israel Gomez has managed large and complex engagements in the governmental sector. He is experienced and qualified with respect to "Yellow Book", Uniform Guidance and Rules of the Auditor General of the State of Florida compliance auditing reporting. He has assisted governmental entities with new pronouncements, including GASBs 67 and 68. He has also assisted various municipalities regarding their participation in the Certificate of Achievement for Excellence in Financial Reporting program. He has been a speaker at various governmental seminars pertaining to GASB pronouncements and internal controls over financial reporting. ENGAGEMENT ROLE Israel will oversee all services provided and ensure that they are delivered in a timely and efficient manner. He will be responsible for all matters concerning accounting and auditing policy and practice, participate in all segments of our engagement, review all working papers and reports prepared by the engagement team, and attend meetings with management or designated personnel. PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE * City of Aventura * City of Coconut Creek * City of Key West * City of Lake Worth * City of Marathon * City of South Miami * City of Sunny Isles Beach * City of Weston * Village of Pinecrest * Islamorada, Village of Islands * Town of Davie * Village of Sea Ranch Lakes * Town of Golden Beach * Many other Special Districts, Authorities and Schools Page 99 of 507 EXPERIENCE Bill Benson has more than 37 years of governmental audit experience. He has a proven track record of delivering high quality audit and advisory services to large and intricate governmental entities. He is experienced and qualified with respect to "Yellow Book", Uniform Guidance and Rules of the Auditor General of the State of Florida compliance auditing reporting. Bill assists his clients in many areas of accounting including restructuring their existing loan agreements and bond indentures, developing annual operating budgets, assisting with their dealings with financial institutions and the development of business plans, financial planning and proforma financial statements. He has assisted municipalities and other governmental entities with accounting standard implementation and internal control assessments. ENGAGEMENT ROLE Bill will play a significant role on the engagement team by providing a secondary review of all deliverables and critical engagement decisions, and leading the preparation and review of the financial statements. He is responsible for ensuring that all reports issued by the firm are in compliance with professional standards. Bill will be available throughout the engagement to consult and review on any auditing and/or accounting questions that may arise. PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE * City of Aventura * City of Marathon * City of Miami * City of Plantation * City of Weston * Islamorada, Village of Islands * City of Key West * City of Lake Worth Beach * Village of Pinecrest * Town of Davie * Many other Special Districts, Authorities, and Schools * City of Hollywood (Internal audit) * City of Margate * City of South Miami * City of Coconut Creek * Town of Southwest Ranches Page 100 of 507 Agend EXPERIENCE Ross has over 16 years of accounting and auditing experience with Keefe McCullough, focused primarily in the public sector. He has managed numerous large governmental engagements, assisting many in obtaining the Certificate of Achievement for Excellence in Financial Reporting. He provides strategic planning and implementation services for governmental entities. He has attended and participated in numerous seminars regarding governmental auditing, governmental pension plans, single audits and current governmental pronouncements. ENGAGEMENT ROLE Ross will be involved in every segment of the audit. Beginning with the initial planning of the audit through the issuance of the financial statements. He will oversee the day-to-day performance of the audit and manage the audit team. He will perform technical reviews of all workpapers and is responsible for reviewing all financial statements and reports issued. PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE * City of Aventura, Florida * City of Coconut Creek, Florida * City of Lighthouse Point, Florida * City of Parkland, Florida * City of South Miami, Florida * North Bay Village, Florida * Town of Davie, Florida * Town of Golden Beach, Florida * Village of Pinecrest, Florida * Village of Sea Ranch Lakes, Florida * Many other Special Districts, Authorities and Schools Page 101 of 507 Agend EXPERIENCE Ben has over 5 years of accounting and auditing experience, focused primarily in the public sector. He has supervised audit engagements of large and complex governmental entities. He specializes in internal control assessments, compliance audits, and preparing Comprehensive Annual Financial Reports (CAFRs) for governmental entities. He has attended and participated in numerous seminars regarding governmental auditing, governmental pension plans, and current governmental pronouncements. ENGAGEMENT ROLE Ben will perform a significant amount of fieldwork, supervise all staff accountants, participate in the planning phase of the engagement, including the development of the overall audit plan and programs, and be heavily involved in the review and preparation of all reports. PARTIAL LISTING OF GOVERNMENTAL EXPERIENCE * City of Key West, Florida * City of Marathon, Florida * Many other Special Districts, Authorities and Schools Page 102 of 507 Agenda Item #1. aCPA's + Trusted Advisors Ron OeSantls, Governor Keefe McCullough Halsey Beshears, Secretary I STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AC0033562 EXPIRATION DATE; DE EMBER 31, 2021 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES GOMEZ, ISRAEL J 6550 N FEDERAL HIGHWAY STE 410 � FORT LAUDERDALE FL 33308 ISSUED, 01/10/2020 Always verify licenses online at MyFloridaLicense.c+om Do not alter this document in an form. This is your license. It is unlawful for anyone other than the licensee to use this document. RICK S OTT, GOVERNOR .IGENSE NUMBER AC0013791 j0NATHA ! ZACHEM, SECRETARY STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY The CERTIFIED PUBLIC ACCOUNTANT Named below IS LICENSED Under the provisions of Chapter 473 FS. Expiration date. DEC 31, 2020 BENSON, WILLIAM OLENN I EEFE, I ICCULLOUGH & CO 10843 NW 2ND STREET PLANTATION FL 3324 ISSUED, 12106/201­8,"3.__—_ DISPLAY AS REQUIRED BYLAW SEQ # L1812060000593 3 of 507 Agenda Item #1. D CPA's + Trusted Advisors Ron DeSantis, Governor Keefe McCullough Halsey Beshears, Secretary STATE OF FLORIDA DEPARTMENT T IENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER. AC0034189 EXPIRATION DATE: DECEMBER 31, 22 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES GOTTHOFFER ROSS T r�.+� DART5 0 NORTH FEDERAL HIGH 11A'YTH FLOOR FORT LAUDERDALE FL 33 08 loilr r ISSUED: 10/24/2020 Always verify licenses online at MyFloridaLicensexorn Do not alter this document in any form. This is your license. It is unlawful for anyone- ether than the licensee to use this document. Ron De ,antis, Governor Halsey Beshearsr Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AC53188 EXPIRATION DATE: DE E THE CERTIFIED PUBLIC ACCOUNTANT HEREIN 15 LICENSED UNDER THE PROVISIONS OF CHAPTER 4, FLORIDA STATUTES LEVY, BENJAMfN HOWARD 2931 SW 87 TERR UNIT 1903 ti DAVIE FL 33328 ' •� Rolr ISSUED: 01/15/2020 Always verify licenses online at MyFloridal-icense.com Cho not alter this document in an form. This is your license. It is unlawful for anyone other than the licensee to use this document. I of 507 Agenda Item #1. 31 CPA's + Trusted Advisors Ron DeSantis, Governor Keefe McCullough Halsey Beshears, Secretary STATE of FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AD0010282 EXPIRATION DATE: DECEMBER 31,2021 THE ACCOUNTANCY PARTNERSHIP HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES IN'"0 EEFE, I ICCULLOU H CO., LLP U:!) � � 6550 N FEDERAL HV Y STE 410 - FT LAUDERDALE FL 33305 ' M 0. Ogg, ISSUED: 01/13/2020 Always verify licenses online at M FloridaL,icense.com Do not alter this document in an farm. This is your license. It is unlawful for anyone other than the licensee to use this document. of 507 Agenda Item #1. D CPA's + Trusted Advisors Keefe McCullough PROJECT APPROACH Tab VI of 507 Agenda Item #1. Keefe 33 CPA's + Trusted Advisors McCullough Proposer Should: 1. Describe the approach to completing the tasks specified in the Scope of Services. The proposal should set forth a work plan, including an explanation of the audit methodology to be followed, to perform the services required in Section J of this Request for Proposals. In developing the work plan, reference should be made to such sources of information as the Village of Tequesta's budget and related materials, organizational charts, manuals and programs, and financial and other management information systems. Proposers will be required to provide the following information on their audit approach: i. Proposed segmentation of the engagement. ii. Level of staff and number of hours to be assigned to each proposed segment of the engagement. iii. Sample size and the extent to which statistical sampling is to be used in the engagement. iv. Extent of use of EDP software in the engagement. V. Type and extent of analytical procedures to be used in the engagement. vi. Approach to be taken to gain and document an understanding of the Village of Tequesta's internal control structure. vii. Approach to be taken in determining laws and regulations that will be subject to audit test work. viii. Approach to be taken in drawing audit samples for purpose of tests of compliance. Keefe McCullough has a steadfast commitment to accuracy, our audit process is based on a thorough initial planning process, open and honest lines of communication throughout the year, and a specific methodology of analysis and quality review that will ensure a successful audit, as well as a successful relationship with the Village and its professionals year after year. We have developed this successful methodology and are recognized for the quality and thoroughness of our audit process. Our audit approach is focused on listening to and understanding you and your organization, not only the flow of transactions and internal controls, but also your strategies and risks. This enables us to identify key audit components and tailor our procedures to the unique aspects of the Village's business. We hire the most competent people and invest heavily in systems that ensure consistency, objectivity, and accountability for results in strict compliance with professional standards. We also rely on experience. Our senior people are extensively involved in the audit process and will seek active dialogue with the Village's leadership. The benefit to the Village is an effective, cost-efficient, independent audit performed within your time requirements by experienced professionals. Our audit process is continuous, whereby we address and resolve issues, throughout the year, not just at year end. We encourage client communication throughout the year. As part of our commitment to you, we have developed a business advisory approach to audit services, which looks beyond accounting entries to underlying transactions and business systems. We place substantial emphasis on understanding your operations and fundamental business strategies. We don't view your audit as a commodity. Instead, we see it as a tool that you can use to improve your operations and service delivery. We contribute recommendations about your internal controls, operating and accounting procedures, and other important matters. � of 507 Agenda Item #1. Keefe 34 CPA's + Trusted Advisors McCullough Our audit approach is conducted in three segments and involves communication throughout: Segment 1- Strategic Planning and Risk Assessment - Completed in October Planning is the most critical segment to a successful audit. This segment will commence with a joint meeting between Keefe McCullough, Village Management, and its Finance Department. This meeting is important to ensure a coordinated audit and will cover our preliminary plan for conducting the audit to meet the Village's timing requirements and reporting issues. During this segment, we will obtain a thorough understanding of your organization and its operations. We will document your systems and perform tests of controls to evaluate their effectiveness. We will also perform the risk assessments required to determine our audit approach and procedures. After this segment is completed, we will provide the Village and accountants with a list of items needed for the year-end work and meet with management to provide a status update. Segment 2 - Comprehensive Testing and Analysis - Completed in February This segment will occur when the Village's Finance Department have prepared a trial balance of its year-end general ledger accounts and completed the working papers agreed upon during planning. This phase includes substantive audit procedures that involve obtaining or examining evidence to verify the propriety of such balances. Throughout audit fieldwork, we will meet with members of the management team to discuss the results of the audit. Segment 3 - Report Delivery and Follow Up - Completed by First Week of March The final segment involves the independent partner quality control review of your financial statements and completion of the report on internal control and other required reports. All draft reports will be reviewed with Village Management before issuance. We will adhere to the report timelines you have outlined in your request for proposal. All partners will be available to present final audit report to Village Commission. Segment Procedures: The following section gives an overview of the procedures we anticipate will be implemented during the audit. It does not include every step of the audit, but indicates our understanding of the intricacies of governmental entities. Audit procedures are continually evaluated throughout the audit process and adjustments made based on the Village's operations, internal controls, and any significant issues that are identified. The following pages show our summary of the audit work plan. 3 of 507 Agenda Item #1. Keefe 35 CPA's + Trusted Advisors McCullough SPECIFIC AUDIT APPROACH Strategic Planning & Risk Assessment Segment 1 Strategic Planning & Risk Assessment Comprehensive Testing & Analysis Engagement Planning Report Delivery & Follow Up Joint meeting with members of Village Management and Finance Department to discuss audit approach, scheduling, and any questions or concerns. Document our understanding of all financially significant laws and regulations, and identify any new laws or regulations that require audit testing. Make preliminary assessments of the Village and its operations by identifying significant accounts, critical audit areas, and relevant internal controls over operations. Review and update status of the prior -year audit recommendations or findings, if a ny. Obtain items for permanent file such as: debt agreements, lease agreements and other significant contract agreements. Review the working papers of the predecessor auditor. Identify and review all state and federal financial award agreements. Assessment and Evaluation of Internal Controls i Perform entity -wide risk assessment by obtaining an understanding of all the Village's activities and services. Review major sources of information such as the Village's budgets, organization charts, process and procedure manuals, and information systems. of 507 Agenda Item #1. 36 CPA's + Trusted Advisors Segment 1 Strategic Planning & Risk Assessment K�1 Segment 2 Comprehensive Testing & Analysis Keefe McCullough Review all relevant regulatory, statutory, and compliance requirements that could potentially impact the Village. Obtain and review minutes of Village Commission and other relevant committees. Document and perform testing of controls of areas that are deemed to have financial significance. Generally, these areas would be on cash disbursements, cash receipts, payroll, utility billing, journal entries and financial closing. Document and evaluate information technology controls, including general application controls, user controls, identify critical transaction processing systems, disaster recovery plans, and physical security environment. Complete information technology risk assessment and communicate to management any findings or recommendations. Perform preliminary analytical procedures to assist in planning the nature, timing and extent of auditing procedures. Identify and resolve accounting, auditing or other reporting matters with Village personnel. Provide Village personnel with detailed list of schedules and working papers to be prepared by Village personnel. Cash and Investments Review ledger account entries and compare cash account balances. Confirm year-end cash and investment balances with depositories. Obtain bank reconciliations and substantiate reconciling items. Substantiate cash cut-offs and interbank transfers. Determine that investment gains, losses and interest earned are properly recorded. Determine if investments are in accordance with Village investment policy. Ascertain if cash and investments are in compliance with applicable laws, regulations, and restrictions. Determine that cash and investments are properly disclosed in the financial statements. ) of 507 Agenda Item #1. DCPA's + Trusted Advisors Revenue and Receivables Keefe McCullough Compare revenues to prior -year actual, current budget, or other expectations deemed necessary. Analyze accounts with significant variations. Confirm or otherwise validate revenues and accounts receivable, as well as allocations to funds. Verify the Village has satisfied the relevant legal requirements to receive all revenues recorded. Verify amounts billed for services rendered are valid and have been billed at the authorized rates. Perform a search for unrecorded receivables by reviewing subsequent cash receipts. Verify unbilled service revenues are reflected in the proper accounting period. Review functional classifications of revenues for government -wide financial Segment 2 statements. Comprehensive Testing Analyze allowances for doubtful accounts for adequacy. &Analysis Determine that revenue and receivable disclosures are properly presented in the financial statements. Expenses and Accounts Payable Compare expenses to prior -year actual, current budget, or other expectations deemed necessary. Analyze accounts with significant variations. Determine that recorded expenses and cash disbursements are for goods and services authorized and received. Verify disbursements have been properly recorded as to account, budget category, period and amount. Perform a search for unrecorded payables by reviewing subsequent cash disbursements. Determine contracts and retainage payable are properly recorded. Review other significant accruals, including any contingent liabilities and management's estimation process. Determine that expenses and liabilities are properly presented and disclosed in the financial statements. 1 of 507 Agenda Item #1. Keefe 38 CPA's + Trusted Advisors McCullough Payroll and Related liabilities Compare payroll to prior -year actual, current budget, or other expectations deemed necessary. Analyze accounts with significant variations. Perform payroll reasonableness procedures to validate account balances. Verify that payroll disbursements are made only for authorized work performed by authorized personnel. Verify payroll is calculated using rates in accordance with contracts, laws and regulations. Ascertain that accrued payroll, compensated absences and other payroll liabilities are recorded in the proper period. Determine that payroll expenses and liabilities are properly presented and disclosed in the financial statements. Property, Plant and Equipment Segment 2 Obtain schedules of property and equipment, including additions, retirements, Comprehensive Testing and accumulated depreciation. &Analysis Verify that schedules represent a valid and complete listing of all assets. Obtain capitalization policy and verify that assets are recorded in accordance with policy. Determine that additions and deletions have been properly approved in accordance with the policies and procedures of the Village. Recalculate depreciation and verify consistency throughout. Determine that capitalizable costs are excluded from repairs and maintenance type accounts. Determine that capital assets are properly secured. Determine that capital assets and related expenditures are properly presented and disclosed in the financial statements. Inventory Inventory observations will be performed on September 30th for significant inventory balances. Verify that inventory listings are valid and complete. of 507 Agenda Item #1. DCPA's + Trusted Advisors Keefe McCullough Determine that inventory is properly secured. Determine that inventory is properly valued and recorded. Determine that inventories are properly presented and disclosed in the financial statements. Long Term Debt Confirmation of debt with financial institutions. Review of interest expense for reasonableness. Review of compliance with debt covenants. Obtain and review arbitrage calculations. Determine that long term debt is properly presented and disclosed in the financial statements. Fund Balance and Net Position Segment 2 Balances will be rolled forward from the prior year and recalculated. Comprehensive Testing Restricted balances will be agreed to external restrictions or enabling &Analysis legislation. Committed and assigned balances will be agreed to ordinances and resolutions of the Village Commission. Determine that fund balance and net position is properly presented and disclosed in the financial statements. Pensions, OPEB Liabilities and Self -Insurance Obtain valuation reports from actuaries. Evaluate the methods and assumptions used to calculate the liabilities, including the assumptions used in developing the models. Testing of the inputs given to the Village's actuaries will be conducted to determine that the valuations were created with accurate data. We will evaluate the professional credentials of the Village's actuaries and confirm their independence. Keefe McCullough will provide custom templates for Village to perform appropriate entries as needed. Determine that information is properly presented and disclosed in the financial statements. 3 of 507 Agenda Item #1. 4o CPA's + Trusted Advisors Keefe McCullough Grants and Single Audits Obtain and review all grant agreements of the Village. Test grant revenue through confirmation with grantor agencies. Review OMB Compliance Supplement. Perform risk assessment of federal program or state projects based on nature of programs, external environments, internal factors, irregularities and other Segment 2 noncompliance matters. Determine if the Village is a low or high risk auditee. Comprehensive Testing & Analysis Identify Type A and B programs or projects. Assess the appropriateness and completeness of the Schedule of Federal Awards or State Projects. 0 Perform tests of compliance and internal controls over compliance for each major program or project. Determine status and resolution of prior year findings and questioned costs. Determine grant and single audit disclosure are presented properly. Report Delivery and Follow Up Exit conference discussing the results of the audit. Obtain and review MD&A, statistical section, and transmittal letter. Segment 3 Preparation of Basic Financial Statements. Report Delivery & Preparation of auditor's reports. Follow Up Complete financial statement disclosure checklists. Provide current year findings and recommendations for review by Village management. Provide preliminary drafts of financial statements for review by Village management before issuance. Issuance of final financial statements. Written communication to those charged with governance. Partner presentation of financial statements to Village Commission. 0 I_of 507 Agenda Item #1. Keefe D41 CPA's + Trusted Advisors McCullough The following table summarizes each staff levels and approximate hours in the various segments of the audit engagement: Strategic Planning and Risk Assessment Comprehensive Testing and Analysis Report Delivery and Follow Up Total Hours Partnersai 12 35 135 30 • . 107 296 97 ManagerSegment 25 •- • 35 6 20 135 12 25 30 30 70 200 200 500 Sampling and Sample Sizes Audit sampling will be utilized throughout each segment of the audit to ensure that the most effective and efficient procedures are performed. Sample sizes in the various phases of the engagement, including compliance testing, would be determined based on population sizes, audit objectives and nature of transaction and/or account. We have customized checklists and audit software that assists in the selection of these samples. Additionally, we would utilize both "statistical" and "non -statistical" methods to select certain test transactions. Sample selections are reviewed and evaluated to ensure that they are representative of the population and of adequate size based on a variety of factors. Analytical Procedures Analytical procedures may range from simple comparisons to complex models involving many relationships and elements of data. Generally accepted auditing standards require the use of analytical procedures in all audits of financial statements. Our analytical procedures are conducted in each segment of the engagement. Analytical procedures are performed during our interim work to help us plan the audit and determine where we might need to focus additional attention. Preliminary procedures are performed using the Village's trial balance and budget report prior to audit entries. The engagement team reviews the current -year information and compare it to prior year actual amounts, the current budget, and other expected results. Final analytical review takes place after all audit entries are posted. The partners and managers review the financial statements, looking for variances to our expectations. Items that exceed our predetermined variance threshold are highlighted for further investigation. This investigation includes reviewing detail transactions, vouching a sample of transactions, discussions with management, and validation techniques. Explanations of variances are documented in our file, with the results used to determine the extent of any additional audit testing or financial statement disclosures. Use of Technology Keefe McCullough minimizes fees by conducting a completely paperless audit using proven processes and comprehensive auditing software. This investment in technology supports real-time communication with our engagement team at any time and from anywhere. This provides a seamless trail from initial planning through the final financial statement issuance. In addition, we have certified network engineers (CNE) on our staff to assist with our assurance engagement. They assist during risk assessment of key internal controls and in various other phases of fieldwork. of 507 Agenda Item #1. Keefe 42 CPA's + Trusted Advisors McCullough D Transition from Current Auditor Changing auditors for the Village should not be a difficult task. Fortunately, your engagement team has had many opportunities over the years to step in as the new auditor. This experience helps ensure that the transition goes as smoothly as possible. From communicating with the predecessor auditor, reviewing their working papers, documenting and understanding your business processes, to building a set of audit permanent files, we will focus on minimizing the challenges that sometimes come with an auditor change. We will obtain as much information as possible from your predecessor auditor and then assemble a list of any items needed from Village management. Because of your engagement team- s experience with similar entities, Keefe McCullough will hit the ground running, resulting in minimal disruption to management's day-to-day schedules. 2. Include an implementation schedule with a final report delivery date and note key project milestones and timelines for deliverables. Identify any assumptions used in developing the schedule. We offer the following proposed engagement timetable for the current year services. This timetable is subject to your review and approval. We are prepared to adhere to this timetable, if selected to provide your auditing services. Submit list of assistance required for preliminary and audit field work Circulate confirmations and other correspondence Commence preliminary field work Commence audit field work Issue draft financial statements Issue final financial statements September 2021 September 2021 October 2021 February 1, 2022 February 28, 2022 First Week of March 2022 3. Include a statement indicating ability to begin work with minimum notice. Proposer may also propose procedural or technical enhancements/innovations to the Scope of Services which do not materially deviate from the objectives or required content of the Scope of Services. Due to the size of our governmental audit team, we have the ability to begin work with minimum notice. We have been very helpful to our current clients with scheduling flexibility and handling projects quickly when they arise. of 507 Agenda Item #1. D CPA's + Trusted Advisors Keefe McCullough REQUIRED FORMS Tab V11 of 507 Agenda Item #1. EXHIBIT A - Proposal Certification I have received,, read and agree to the all terms and conditions as set forth in RFP# FINO 1-2 1, Independent Audit Services. I hereby recognize and agree that upon execution by an authorized officer of the Village of Tequesta, this Proposal Package, together with the RFP, the resulting Contract, and all other documents prepared by or on behalf of the Village of Tequesta for this solicitation, shall become a binding agreement between the parties for the services to be provided in accordance with the terms and conditions set forth herein. I further certi that all in ation and documentation contained within this Proposal to be true and correct. r William G. Benson Printed Name / Signature Addendum Acknowledgment (if applicable): 0 Proposer acknowledges that the following addenda have been received and are 'included in his/her Proposal Package: A ddend.0 IrD,k" ate Issued 1 3-17-21 2 3-30-21 Statement of No Proposal (if applicable): The above named company does not intend to submit a proposal for the following reason: insufficient time to respond, do not offer product or service, unable to meet specifications, schedule will not permit or any other reason as stated: 22 Page 118 of 507 Agenda Item #1. EXHIBIT B - NON -COLLUSION AFFIDAVIT STATE OF Florida ('0I TNTY OF B rows rd Ss William G. Benson Partner (Complete and submit with proposal) being duly sworn, says that he/she is of Keefe McCullough (Sole owner, member of firm, corporate official) (individual, fin-n or corporate name) which has by the enactment of this document affirmed that he/she, in the preparation of the bid/proposal estimates, has not entered into any verbal and/or written agreement with any of the other bidders/proposers or their agents for the specific purpose of fixing bid/proposal estimates to benefit him/her-self or the firm he/she represents. Certification: The Undersigned Bidder/Proposer certifies that it has not been convicted of bribery or attempting to bribe an officer or employee of the State of Florida, or any unit of government in the State of Florida, nor has the Bidder/Proposer made an admission of guilt of such conduct which is a matter of record, nor has an official, agent, or employee of the Bidder/Proposer committed bribery or attempted bribery on behalf of the Bidder and pursuant to the direction or authorization of a responsible official of the Bidder. The Undersigned Bidder/ Proposer further certifies that it is not barred from bidding on this contract as a result of a conviction for the violation of state laws prohibiting bid -rigging or bid rotating. Signature 1� Subscribed and sworn to me this _ _ day of a4v 20V ­4? (sea]) Notary Public SW Notary Public State of FkXida ON Kaithn F Chubeck fA My Commission GG 3344,82 or Expires OW27/2023 Page 119 of 507 Agenda Item #1. EXHIBIT C - Contlict of Interest Statement This Request for Proposal is subject to the conflict of interest provisions of the policies and Code of Ordinances of the VILLAGE OF TEQUESTA, the Palm Beach County Code of Ethics, and the Florida Statutes. The Bidder shall disclose to the VILLAGE OF TEQUESTA any possible conflicts of interests. The Bidder's duty to disclose is of a continuing nature and any conflict of interest shall be immediately brought to the attention of the VILLAGE OF TEQUESTA. CHECK ALL THAT APPLY: ®To the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal due to any other clients, contracts, or property interests. ElTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the policies and Code of Ordinances of the Village of Tequesta, as amended from time to time. ZTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the Palm Beach County Code of Ethics, as amended from time to time. iaro the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in Chapter 112, Part 111, Florida Statutes, as amended from time to time. IF ANY OF THE ABOVE STATEMENTS WERE NOT CHECKED,, the undersigned business, by attachment to this form, shall submit information which may be a potential conflict of interest due to any of the above listed reasons or otherwise. The undersigned understands and agrees that the failure to check the appropriate blocks above or to attach the documentation of any possible conflicts of interest may result in disqualification of your proposal or in the immediate cancellation of your agreement, if one is entered into. Keefe MCullough COMPA Y OR INqIVIDUAL NAME OF:1 AUTH ZED SIG "XiURE William G. Benson, YP.A. NAME (PRINT OR TYPE) Partner TITLE, IF A COMPANY 24 Page 120 of 507 Agenda Item #1. EXRMIT D - Drug -Free Workplace Form The undersigned vendor in accordance with Florida Statutes, Chapter 287, Section 287.087 hereby certifies that Keefe McCullough does: (Name of Business) 1. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 2 Inform employees about the dangers of drug abuse in the workplace, the business's policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 3. Give each employee engaged in providing the commodities or contractual services that are under bid a copy of the statement specified in subsection (1). 4. In the statement specified in subsection (1), notify the employees that, as a condition of working on the commodities or contractual services that are under bid, the employee will abide by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or nolo contendere to, any violation of Florida Statutes, Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction. S. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee's community, by any employee who is so convicted. 6. Make a good faith effort to continue to maintain a drug -free workplace through implementation of this section. As the person authorized to sign the statement, I certify that this firm complies fully with the above requirements. William G. Benson, C.P.A. Proposer's Name SignaturA April 6, 2021 Date 25 Page 121 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Keefe McCullough Reference (Name): City of Plantalon, Florida Name/Title: Mary Fowler, Audit & Financial Reporting Mngr Project: Comprehensive Annual Financial Report RFP No.: FIND 1 -21 RFP Title: Independent Audit Services Phone: 954-797-33317 Fax. 954-797-2756 Project Manager: William G. Benson, C.P.A. Total Project Cost: Other Key Project Personnel: Cindy Calvert, C.P.A. $90,000/year Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: No. Questions Rating Comments I Rate the level of commitment of the firm to your project. Did they devote the time and management staff necessary for successful and timely work? Rate the quality of customer service and the competence and accessibility of the _personnel. Rate how well the firm listened and understood the project specific needs of your organization. 4. Rate how well the firm met the major schedule milestones for theproject. 5. Rate the firm's success at minimizing and controlling potential mistakes. 6. Rate the overall quality of the work. 7. Rate the technical competence of the firm and its consultants. Rate the integrity and professionalism of the firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes El No El Rating: ]=Poor 2=Fair Signature 3=Average 4=Good Date 26 5—Excellent Page 122 of 507 Agenda Item #1. EXHIBIT F — Notification of Public Entity Crimes Law Pursuant to Section 287.13 3, Florida Statutes, you are hereby notified that a person or affiliate who has been placed on the convicted contractors list following a conviction for a public entity crime may not submit a Proposal on a contract to provide any goods or services to a public entity; may not submit a Proposal on a contract with a public entity for the construction or repair of a public building or public work; may not submit Qualifications on leases or real property to a public entity; may not be awarded or perform work as a contractor, supplier, sub -Proposer, 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 [F.S.] for Category Two [$35,000.00] for a period of thirty-six (36) months from the date of being placed on the convicted contractors list. Acknowledged by: Keefe McCullough Firm Nam Signature William G. Benson, C.P.A., Partner Name and Title (Print or Type) April 6, 2021 Date 27 Page 123 of 507 Agenda Item #1. ]EX]RIBIT G — Truth -in -Negotiation Certificate The undersigned warrants: i) that it has not employed or retained any company or person, other than bona fide employees working solely for the undersigned, to solicit or secure the Agreement and il) that it has not paid or agreed to pay any person, company, corporation, individual, or firm other than its bona fide employees working solely for the undersigned or agreed to pay any fee, commission, percentage, gift, or any other consideration contingent upon or resulting from the award or making of the Agreement. The undersigned certifies that the wage rates and other factual unit costs used to determine the compensation provided for in the Agreement are accurate, complete, and current as of the date of the Agreement. This document must be executed by a Corporate Officer. Name: William G. Benson, C.P.A. Title: Partner Date: April 6, 2021 Signature: 1 kill 28 Page 124 of 507 Agenda Item #1. EXHIBIT H — Village Clerk's Office ADA Compliancy Statement The Village of Tequesta strives to be an inclusive environment. As such, it is the Village's policy to comply with the requirements of Title II of the American with Disabilities Act of 1990 ("ADA") by ensuring that the Contractor's [agreement /bid documents and specifications] are accessible to individuals with disabilities. To comply with the ADA, the Contractor shall provide a written statement indicating that all [ agreement /bid documents and specifications], from Contractor, including files, images, graphics, text, audio, video, and multimedia, shall be providedin * a format that ultimately conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0 (Dec. 11, 2008) ("WCAG 2.0 Level AA"), published by the World Wide Web Consortium ("W3C"), Web Accessibility Initiative ("WAI"), available at the Web Content Accessibility Guidelines page (littp://www.w3.org/TR/WCAG). Required Confirination: L William G. Benson, C.P.A. have read the above compliancy statement and confirm the agreement, bid documents and specifications, including files, images, graphics, text, audio, video, and multimedia, contained within this bid packet are accessible to individuals with disabilities and conforms to the Level AA Success Criteria and CoArmance ReqOirements of the Web Content Accessibility Guidelines 2.0. RepresentAive Signatike Date: April 6, 2021 29 Page 125 of 507 Agenda Item #1. w=9 I Request for Taxpayer Form (Rev. October 2018) Identification Number and Certification Department of the Treasury Internal Revenue Service � Go to www.irs.gov/FormW9 for instructions and the latest information. M C) M (1) W I Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Keefe McCullough 2 Business name/disregarded entity name, if different from above Give Form to the requester. Do not send to the IRS. 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the 4 Exemptions (codes apply only to following seven boxes. certain entities, not individuals; see instructions on page 31. D Individual/sole proprietor or C Corporation El S Corporation El MPartnership El Trust/estate single -member LLC Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) 11". P Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single -member LLC that is disregarded from the owner should check the appropriate box for the tax classification of its owner. 1:1 Other (see instructions) 0- 5 Address (number, street, and apt. or suite no.) See instructions. 6550 N Federal Hwy, 4th Floor 6 City, state, and ZIP code Ft. Lauderdale, FL 33308 7 List account number(s) here (optional) Taxpayer Identification Number (TIN) Exempt payee code Cif any) Exemption from FATCA reporting code (if any) (Applies to accounts maintained outside the U.S.) Requester's name and address (optional) I Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part 1, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number Number To Give the Requester for guidelines on whose number to enter. 1 g1 1 3 1 6 1 3 1 7 1 9 1 2 Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and di idends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, fiff acquisition or abandonment of secured pr erty, cancellaof debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you aqe it required togh the certification, but you must provide your correct TIN. See the instructions for Part 11, later. Sign Signature of 4. 10 �, I Here U.S. person ►Do, W A Wk Date ■100- J 2--c L-0 General Instructions * Form 1099-DIV (dividends, including those from stocks or mutual funds) Section references are to the Internal Revenue Code unless otherwise * Form 1099-MISC (various types of income, prizes, awards, or gross noted. proceeds) Future developments. For the latest information about developments * Form 1099-B (stock or mutual fund sales and certain other related to Form W-9 and its instructions, such as legislation enacted transactions by brokers) after they were published, go to www.irs.gov/FormW9. * Form 1099-5 (proceeds from real estate transactions) Purpose of Form o Form 1099-K (merchant card and third party network transactions) An individual or entity (Form W-9 requester) who is required to file an e Form 1098 (home mortgage interest), 1098-E (student loan interest), information return with the IRS must obtain your correct taxpayer 1098-T (tuition) identification number (TIN) which may be your social security number 9 Form 1099-C (canceled debt) (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number 9 Form 1099-A (acquisition or abandonment of secured property) (EIN), to report on an information return the amount paid to you, or other Use Form W-9 only if you are a U.S. person (including a resident amount reportable on an information return. Examples of information alien), to provide your correct TIN. returns include, but are not limited to, the following. If you do not return Form W-9 to the requester with a TIN, you might • Form 1099-INT (interest earned or paid) be subject to backup withholding. See What is backup withholding, later. Cat. No. 10231X ForR" 126oarfi-607 Agenda Item #1. c N •- �- C) � t„ M a • a rf m W u �- 0) cn75 z LU a--' 0 W C J Q u -B D [ us z �-j W 0 v OC ~ E v) ° o Z a a u z W •v is *c LL 4.1 0 Lu .� Z a p 0 t ° 0 0:E C: LU LL 7 L v L �>" �.i., LU `"� U a-J 0 V) c . CO 2 �— LL m 0 C-4 W C _ V) +� OC) 0 W LL` J Q d' CO vi a� W M 0 u ~ © 06 j M v LLJ < LL C.L W 00 0- a- � Q (D = � LU �Yj Q � J Lu J < J D Q Z Z) z w Lu Q ) U_ U V)UL Z Z c W w U w 0 e� L � LL w Z) 01-1 J d Lrn Page 127 of 507 Agend-2.0-tem #1. 2020 unniTEo LIABILITY PARTNERSHIP REINSTATEMENT $25 REINSTATEMENT FEE + $25 FILING FEE FOR EACH CALENDAR YEAR tirk4r`r FLORIDA DEP RIMENT OF STATE r f _ SECRETARY OF STATE i DIVISION OF CORPORATIONS REGISTRATION # LLP980000284 I. Name and Mailing Address KEEFE, MCCULLOUGH & CO., LLP 6550 NORTH FEDERAL HIGHWAY, 4TH FLOOR FT LAUDERDALE., FL 33348 US If above malting address rs incorTec, to any wiry, hne through worreci intwmauon and inter coirett.+oa'+ in Block 2. 3. Principal Place of Business Address 6550 NORTH FEDERAL HIGHWAY, 4TH FLOOR FT L-AUDERDALE, FL 33308 US 5. federal Employee Identification Number Applied For -� 3� Not Applicable a. Narne and Address of Registered Agent BENSON, WILLIAM G 6550 NORTH FEDERAL HIGHWAY 4TH FLOOR FT LAUDERDALE, FL 33308 TILED 2021 JAN -- 4 PM 2• 18 r •- r-r r+• ��` LLB' ## CR2EO29 (2/1 D) 2. New Mailing Address, if Applicable: Suite, Apt #, etc_ City State zip Core 4. New Principal Office Address, if Applicable: Suite, Apt s, etc. City State `Lip Cade 6. Certificate of Status Desired: ❑ $8.75 Additional fee Required 8. New Name and/or Address of Registered Agent: Name Street Address (P.O. Box Number is Not Acceptable) FL City Zip Code 9. New Registered Agent's Signature, If Changed The above named entity submits this statement for the purpose of changing its registered office or registered agent, or bout, in the State of Florida. �-ic'KNIGH_r r SIGNATURE: &GhATURE. TYPED Oft PRINTED kAME OF REGMTCRED AGLXT AND MLE JF MIPUCABL& �— _ Dxit 10. General Partner's Signature (REQUIRED) The execution of this report as a partner constitutes an #ffi ation under the penalties of perjury that the facts stated herein are live. SIGNATURE: i- siGttAfiURE Atip Et] ORPRiAffED ®F 3iGttlNG PARThCli;R. Date ayrime Phone It d E-mail Address:_ ..... (Ta b* vwwd for futur+ •rw%jar r">Oft catronej Agenda Item #1. Associated Industries Insurance Company, Inc. A Stock Insurance Company PO Box 310704 Boca Raton, FL 33431-0704 WORKERS COMPENSATION WC 00 00 01 A AND EMPLOYERS LIABILITY INSURANCE POLICY INFORMATION PAGE 1. Insured: Policy Number: AWC1161016 Keefe McCullough & Co LLP 6550 N Federal Highway Ste 410 FT Lauderdale, FL 33308 Federal Tax ID: 591363792 Other workplaces not shown above: Board File Number: See Extension of Information Page Renewal Of: AWC 1142624 Producer: Entity: Limited Liability Partnership AmTrust North America, Inc. Interim Adjustment-, Annual c/o Fulton Agency, Inc. Nccl Code: 25372 1301 East Oakland Park Blvd. SIC Code: 0 Fort Lauderdale, FL 33334 2. The policy period is from 1/1/2021 to 1/1/2022 12:01 a.m. at the insured"s mailing address. 3. A. Workers Compensation Insurance: Part One of the policy applies to the Workers Compensation Law of the states listed here: Florida B. Employers Liability Insurance: Part Two of the policy applies to work in each stated listed in item 3.A. The limits of our liability under Part Two are: Bodily Injury by Accident $ 1007000 each accident Bodily Injury by Disease $ 500s000 policy limit Bodily Injury by Disease $ 1001,000 each employee C. Other States Insurance: Part Three of the policy applies to the states, if any, listed here.- All states except ND, OH, WA, WY and State(s) Designated in Item 3A. D. This policy includes these endorsements and schedules: See attached endorsement schedule. 4. The premium for this policy will be determined by our Manuals of Rules, Classifications, Rates and Rating Plans. All information required below is subject to verification and change by audit. See Extension of Information Page TOTAL ESTIMATED ANNUAL PREMIUM 3.9651 STATE ASSESSMENT 0 TOTAL ESTIMATED COST 3,651 Minimum Premium 176 Deposit Premium 366 Issue Date: 11/25/2020 Countersigned By: Authorized Representative Page 129 of 507 Agenda Item #1. F-41 M 61 j member Argo Group Accountants PROtect" Professional Liability Insurance Declarations NOTICE: THIS IS CLAIMS MADE AND REPORTED COVERAGE. SUBJECT TO ITS TERMS AND CONDITIONS, THIS POLICY ONLY AFFORDS COVERAGE FOR CLAIMS FIRST MADE AGAINST THE INSUREDS AND REPORTED TO THE INSURER IN WRITING DURING THE POLICY PERIOD OR EXTENDED REPORTING PERIOD, IF APPLICABLE. PLEASE READ THE POLICY CAREFULLY. Insurer: Argonaut Insurance Company Producer: Socius Insurance Services, Inc. 175 East Houston Street (Miami Beach) Suite 1300 301 Arthur Godfrey Rd San Antonio, TX 78205 Suite 550 Miami Beach, FL 33140 5000292 Policy Number:121 APL 0155830-01 Renewal of Policy Number: 121 APL 0155830-00 IN RETURN FOR THE PAYMENT OF THE PREMIUM, AND SUBJECT TO ALL THE TERMS AND CONDITIONS OF THIS POLICY, WE AGREE WITH YOU TO PROVIDE THE INSURANCE AS STATED IN THIS POLICY. ITEM 1. NAMED INSURED (Name and Mailing Address): Keefe McCullough 6550 N Federal Hwy 4th FI Fort Lauderdale, FL 33308 ITEM 2. POLICY PERIOD: (a) Inception Date: 10/11/2020 (b) Expiration Date: 10/11/2021 Both dates at 12:01 a.m. at the Named Insured's Mailing Address shown in ITEM 1 above. ITEM 3. COVERED PROFESSIONAL SERVICE Accountants Professional Liability ITEM 4. LIMIT OF LIABILITY AND DEDUCTIBLE: INSURING AGREEMENTS Limit of Liability: Each Claim Limit of Liability: Aggregate for all claims Deductible: Each claim deductible: Aggregate $42000, 000 $41000, 000 $251000 $25, 000 PRAP1000DEG1219 PV9g1eaik of 507 Agenda Item #1. Westchester A Chubb Company Westchester Fire Insurance Company Employment Practices Liability Declarations This Policy is issued by the stock insurance company listed above ("Insurer"). THIS POLICY COVER ONLY CLAIMS FIRST MADE AGAINST THE INSURED DURING THE POLICY PERIOD OR, IF ELECTED, THE EXTENDED PERIOD AND REPORTED TO THE INSURER PURSUANT TO THE TERMS OF THE RELEVANT COVERAGE SECTION. PLEASE READ THIS POLICY CAREFULLY. THE LIMITS OF LIABILITY AVAILABLE TO PAY INSURED LOSS SHALL BE REDUCED BY AMOUNTS INCURRED FOR COSTS, CHARGES AND EXPENSES UNLESS OTHERWISE PROVIDED HEREIN. AMOUNTS INCURRED FOR COSTS, CHARGES AND EXPENSES AND LOSS SHALL ALSO BE APPLIED AGAINST THE RETENTION AND DEDUCTIBLE AMOUNTS. TERMS THAT APPEAR IN BOLD FACE TYPE HAVE SPECIAL MEANING. PLEASE REFER TO THE APPROPRIATE DEFINITIONS SECTIONS OF THIS POLICY. Policy Number: G71185126 003 Item A. Parent Company: Principal Address: Item B. Policy Period: Item C. Coverage Section(s): Renewal of: G71185126 002 Keefe McCullough Co LLP Cpas 6550 N Federal Hwy # 410, Fort Lauderdale, FL 33308 From 10-01-2020 to 10-01-2021 12:01 a.m. local time at the Principal Address shown in Item A. EMPLOYMENT PRACTICES 1. Limit of Liability a.$1,000,000 aggregate for all Loss, subject to lb and 1c immediately below, b. $1 000,000 additional aggregate for all Costs, Charges and Expenses, subject to 1 c immediately below, c. $2,000,000 maximum aggregate for this Coverage Section. 2. Retention: $5,000 each Employment Practices Claim $5,000 Third Party Claim 3. Continuity Date: 10-01-2018 If selected limit is higher than any expiring limit, the continuity date for the balance of the limit will be the Inception Date of this Policy. 4. Third Party Coverage Z Yes Ll No Page 131 of 507 Agenda Item #1. Keefe McCullough SOUTH FLORIDA BUSINESS JOURNAL F:lv�v INSIDE PUBLK MOUNTING 7 [Tnp 400 FIRMS of 507 Keefe McCullough CPA's + Trusted Advisors 6550 N. Federal Highway . ' 4th Floor V support@KMCcpa.com Q www.KMCcpa.com 954.771.0896 Fort Lauderdale, FL 33308 All Agenda Item #1. Form W=9 Request for Taxpayer Give Form to the (Rev. October 2018) Identification Number and Certification requester. Do not Department of the Treasury send to the IRS. Internal Revenue Service 0,- Go to www.irs.gov/FormW9 for instructions and the latest information. 1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Keefe McCullouah M t) CL W 2 Business name/disregarded entity name, if different from above 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the following seven boxes. ❑ Individual/sole proprietor or El C Corporation ❑ S Corporation El Partnership El Trust/estate single -member LLC Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) 0, P Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single -member LLC that is disregarded from the owner should check the appropriate box for the tax classification of its owner. F-1 Other (see instructions) 10- 5 Address (number, street, and apt. or suite no.) See instructions. 6550 N Federal Hwv, 4th Floor 6 City, state, and ZIP code Ft. Lauderdale, FL 33308 7 List account number(s) here (optional) Taxpayer Identification Number (TIN 4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3): Exempt payee code (if any) Exemption from FATCA reporting code (if any) (Applies to accounts maintained outside the U.S.) Requester's name and address (optional) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid j Social security number backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part 1, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number Number To Give the Requester for guidelines on whose number to enter. 3 1 7 1 9 2 1 Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3.1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and di idends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, o acquisition or abandonment of secured pr erty, cancellat' f debt, contributions to an individual retirement arrangement (IRA), and generally, payments i7 other than interest and dividends, you aje it required to ; the certification, but you must provide your correct TIN. See the instructions for Part 11, later. Sign Signature of Here U.S. person No- Date 0,- vN 8 - Z'-L-10 General Instructions 9 Form 1099-DIV (dividends, including those from stocks or mutual funds) Section references are to the Internal Revenue Cade unless otherwise o Form 1099-MISC (various types of income, prizes, awards, or gross noted. proceeds) Future developments. For the latest information about developments a Form 1099-B (stock or mutual fund sales and certain other related to Form W-9 and its instructions, such as legislation enacted transactions by brokers) after they were published, go to www.irs.gov/FormW9. 9 Form 1099-S (proceeds from real estate transactions) Purpose of Form o Form 1099-K (merchant card and third party network transactions) An individual or entity (Form W-9 requester) who is required to file an 9 Form 1098 (home mortgage interest), 1098-E (student loan interest), information return with the IRS must obtain your correct taxpayer 1098-T (tuition) identification number (TIN) which may be your social security number o Form 1099-C (canceled debt) (SSN), individual taxpayer identification number (ITIN), adoption o Form 1099-A (acquisition or abandonment of secured property) taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other Use Form W-9 only if you are a U.S. person (including a resident amount reportable on an information return. Examples of information alien), to provide your correct TIN. returns include, but are not limited to, the following. If you do not return Form W-9 to the requester with a TIN, you might Form 1099-INT (interest earned or paid) be subject to backup withholding. See What is backup withholding, later. Cat. No. 10231X Fop a-l"gile' 4 434 cUP 15 0 7 Agenda Item #1. Associated Industries Insurance Company, Inc. A Stock Insurance Company PO Box 310704 Boca Raton, FL 33431-0704 WORKERS COMPENSATION WC 00 00 01 A AND EMPLOYERS LIABILITY INSURANCE POLICY INFORMATION PAGE 1. Insured: Policy Number: AWC1161016 Keefe McCullough & Co LLP 6550 N Federal Highway Ste 410 FT Lauderdale, FL 33308 Federal Tax ID: 591363792 Other workplaces not shown above: Board File Number: See Extension of Information Page Renewal Of: AWC 1142624 Producer: Entity: Limited Liability Partnership AmTrust North America, Inc. Interim Adjustment-, Annual c/o Fulton Agency, Inc. Nccl Code: 25372 1301 East Oakland Park Blvd. SIC Code: 0 Fort Lauderdale, FL 33334 2. The policy period is from 1/1/2021 to 1/1/2022 12:01 a.m. at the insured"s mailing address. 3. A. Workers Compensation Insurance: Part One of the policy applies to the Workers Compensation Law of the states listed here: Florida B. Employers Liability Insurance: Part Two of the policy applies to work in each stated listed in item 3.A. The limits of our liability under Part Two are: Bodily Injury by Accident $ 1007000 each accident Bodily Injury by Disease $ 500s000 policy limit Bodily Injury by Disease $ 1001,000 each employee C. Other States Insurance: Part Three of the policy applies to the states, if any, listed here.- All states except ND, OH, WA, WY and State(s) Designated in Item 3A. D. This policy includes these endorsements and schedules: See attached endorsement schedule. 4. The premium for this policy will be determined by our Manuals of Rules, Classifications, Rates and Rating Plans. All information required below is subject to verification and change by audit. See Extension of Information Page TOTAL ESTIMATED ANNUAL PREMIUM 3.9651 STATE ASSESSMENT 0 TOTAL ESTIMATED COST 3,651 Minimum Premium 176 Deposit Premium 366 Issue Date: 11/25/2020 Countersigned By: Authorized Representative Page 135 of 507 Agenda Item #1. F-41 M 61 j member Argo Group Accountants PROtect" Professional Liability Insurance Declarations NOTICE: THIS IS CLAIMS MADE AND REPORTED COVERAGE. SUBJECT TO ITS TERMS AND CONDITIONS, THIS POLICY ONLY AFFORDS COVERAGE FOR CLAIMS FIRST MADE AGAINST THE INSUREDS AND REPORTED TO THE INSURER IN WRITING DURING THE POLICY PERIOD OR EXTENDED REPORTING PERIOD, IF APPLICABLE. PLEASE READ THE POLICY CAREFULLY. Insurer: Argonaut Insurance Company Producer: Socius Insurance Services, Inc. 175 East Houston Street (Miami Beach) Suite 1300 301 Arthur Godfrey Rd San Antonio, TX 78205 Suite 550 Miami Beach, FL 33140 5000292 Policy Number:121 APL 0155830-01 Renewal of Policy Number: 121 APL 0155830-00 IN RETURN FOR THE PAYMENT OF THE PREMIUM, AND SUBJECT TO ALL THE TERMS AND CONDITIONS OF THIS POLICY, WE AGREE WITH YOU TO PROVIDE THE INSURANCE AS STATED IN THIS POLICY. ITEM 1. NAMED INSURED (Name and Mailing Address): Keefe McCullough 6550 N Federal Hwy 4th FI Fort Lauderdale, FL 33308 ITEM 2. POLICY PERIOD: (a) Inception Date: 10/11/2020 (b) Expiration Date: 10/11/2021 Both dates at 12:01 a.m. at the Named Insured's Mailing Address shown in ITEM 1 above. ITEM 3. COVERED PROFESSIONAL SERVICE Accountants Professional Liability ITEM 4. LIMIT OF LIABILITY AND DEDUCTIBLE: INSURING AGREEMENTS Limit of Liability: Each Claim Limit of Liability: Aggregate for all claims Deductible: Each claim deductible: Aggregate $42000, 000 $41000, 000 $251000 $25, 000 PRAP1000DEG1219 PV9g1eaik of 507 Agenda Item #1. Westchester A Chubb Company Westchester Fire Insurance Company Employment Practices Liability Declarations This Policy is issued by the stock insurance company listed above ("Insurer"). THIS POLICY COVER ONLY CLAIMS FIRST MADE AGAINST THE INSURED DURING THE POLICY PERIOD OR, IF ELECTED, THE EXTENDED PERIOD AND REPORTED TO THE INSURER PURSUANT TO THE TERMS OF THE RELEVANT COVERAGE SECTION. PLEASE READ THIS POLICY CAREFULLY. THE LIMITS OF LIABILITY AVAILABLE TO PAY INSURED LOSS SHALL BE REDUCED BY AMOUNTS INCURRED FOR COSTS, CHARGES AND EXPENSES UNLESS OTHERWISE PROVIDED HEREIN. AMOUNTS INCURRED FOR COSTS, CHARGES AND EXPENSES AND LOSS SHALL ALSO BE APPLIED AGAINST THE RETENTION AND DEDUCTIBLE AMOUNTS. TERMS THAT APPEAR IN BOLD FACE TYPE HAVE SPECIAL MEANING. PLEASE REFER TO THE APPROPRIATE DEFINITIONS SECTIONS OF THIS POLICY. Policy Number: G71185126 003 Item A. Parent Company: Principal Address: Item B. Policy Period: Item C. Coverage Section(s): Renewal of: G71185126 002 Keefe McCullough Co LLP Cpas 6550 N Federal Hwy # 410, Fort Lauderdale, FL 33308 From 10-01-2020 to 10-01-2021 12:01 a.m. local time at the Principal Address shown in Item A. EMPLOYMENT PRACTICES 1. Limit of Liability a.$1,000,000 aggregate for all Loss, subject to lb and 1c immediately below, b. $1 000,000 additional aggregate for all Costs, Charges and Expenses, subject to 1 c immediately below, c. $2,000,000 maximum aggregate for this Coverage Section. 2. Retention: $5,000 each Employment Practices Claim $5,000 Third Party Claim 3. Continuity Date: 10-01-2018 If selected limit is higher than any expiring limit, the continuity date for the balance of the limit will be the Inception Date of this Policy. 4. Third Party Coverage Z Yes Ll No Page 137 of 507 Agenda Item #1. STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY 240 NW 76TH DRIVE, SUITE A GAI N ESVI LLE 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 Florida STATE OF FLORIDA DEPARTMENT pr OF BUSINESS AND PROFESSIONAL REGULATION AD0010282 ISSUED: 01/13/2020 ACCOUNTANCY PARTNERSHIP KEEFE, MCCULLOUGH & CO., LLP -)ignature LICENSED UNDER CHAPTER 473, FLORIDA STATUTES EXPIRATION DATE: DECEMBER 31, 2021 Ron DeSantis, Governor Halsey Beshears, Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AD0010282 EXPIRATION DATE: DECEMBER 31, 2021 THE ACCOUNTANCY PARTNERSHIP HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES KEEFE, MCCULLOUGH & CO., LLP 6550 N FEDERAL HWY STE 410 FT LAUDERDALE FL 33308 ISSUED: 01/13/2020 Always verify licenses online at MyFloridaLicense.com Do not alter this document in an form. This is your license. It is unlawful for anyone other than the licensee to use this document. Page 138 of 507 Agenda Item #1. 1 Moises D. Ariza, CPA, CGMA, Partner 525 Okeechobee Blvd., Suite 750 1 West Palm Beach, FL 33401 Phone: 561.653.7300 x39612 moises.ariza@marcumllp.com Page 139 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA MARCUM ACCOUNTANTS ADVISORS Table of Contents Title Page Letter of Transmittal... i-ii ii Tab 1: General Information.....................................................................1 Tab 2: Firm Qualifications & References.................................................3 Tab 3: Qualifications of Key Personnel Assigned to Engagement ......... 15 Tab 4: Project Approach........................................................................29 Tab 5: Required Forms..........................................................................40 Tab 6: Cost of Services..........................................................................41 Appendix A: Peer Review Reports Appendix B: Licenses Appendix C: Sample Reports Appendix D: City of Boca Raton Appendix E: Signed Addendums Appendix F: Insurance Requirements Proposal for Independent Auditing Services www.marcumllp.com Page 140 of 507 Agenda Item #1. MMRCUM ACCOUNTANTS A ADVISORS April 9, 2021 Village of Tequesta, Florida Village Clerk's Office 345 Tequesta Drive Tequesta, FL 33469 Marcum LLP ("Marcum" or "the Firm") is pleased to respond to RFP #FIND 1-21 to provide independent auditing services for the Village of Tequesta ("the Village"). As outlined in our proposal, we will perform annual audits of the basic financial statements of the Village of Tequesta for five (5) fiscal years beginning with the fiscal year ending September 30, 2021, with the Village's option to extend the contract for an additional one (1) year. We commit to perform the work within the time period defined in the request for proposal. Marcum is independent of the Village and its two defined benefit plans, as defined by generally accepted auditing standards and the U.S. General Accounting Office's Government Auditing Standards. For more than 65 years, Marcum, as a national Top 15 Firm, has provided professional services to the public sector, including counties, local governments, government pension plans, charter schools, community redevelopment agencies, special districts and other government entities. In the past year alone, the Florida region of Marcum has performed more than 40 audits of government entities. At a national level, we provide services to more than 250 government entities. We also have extensive experience in the Federal and Florida Single Audit Acts including the OMB Uniform Guidance. This proposal will detail our methodology and how we will work with the Village to continue our strong partnership. Some of our key qualities that differentiate us are as follows: THE MARCUM DIFFERENCE AN EXPERIENCED, RESPONSIVE LOCAL TEAM THAT KNOWS YOU WELL., One of the many advantages of choosing Marcum as your auditor is that our team has significant knowledge and understanding of the Village and its operations. We are aware of the risks and utilize our experience and professional skepticism to develop procedures that provide an enhanced audit experience. While still benefiting from a new "set of eyes" through our Audit Partner Rotation, you will not have to encounter any transition time or energy with Marcum as your auditor. A TRACK RECORD OF QUALITY SERVICE TO VILLAGE: We commit to providing you with the same level of quality auditing and outstanding client service that you've come to expect from us. This includes providing your financial management team with regular accounting and auditing updates through our email distributions, webcasts and continuing education classroom programs and responding timely throughout the year to accounting and/or financial reporting questions posed by financial management. FXPERtFNCE IN GOVERNMENT: We believe no other firm in Florida can match the government experience of Marcum. We humbly ask you to compare our expertise and experience to our competing firms. We are confident you will not see another firm with vast experience in auditing a Village of your size. LOCAL FIRM SERVICE PHILOSOPHY/NATIONAL FIRM RESOURCES: Being a National Top 15 firm with more than 39 offices and more than 2,500 professionals, we serve as a strategic alternative to the much larger firms. The partners and managers with whom you will develop relationships, drive all major decisions; possessing both the appropriate resources and decision -making authority. Our local firm approach provides hands-on service and timely communication, resulting in the Village receiving the best of both worlds. Our Florida offices are located in West Palm Beach, Fort Lauderdale, Miami, Coral Gables and Tampa. We currently have approximately 240 employees in our five Florida offices, however the resources of all of our offices are available to us. FU_1_ .4"Pr�UM-iRwP MIE� m Q e s Mar�cUM L L P ■ 525 Ok; hob Bo l and ■ ulte 750 ■ Afp t RaIm Bach, Florida 33401 ■ Pbom hii1.0'k :3_�'3OO a Fax 1.... 7 . i", arww.iiiarcurnllp.com Page 141 of 507 Agenda Item #1. �M Av­ RCUM ACCOUNTANTS A ADVISORS PROFESSIONAL TEAM: For this proposed engagement, Marcum has assembled an audit team whose skills and experience match the requirements of the Village. The proposed client service and audit engagement partner, Moises D. Ariza has extensive experience in performing audits of government entities. He will be supported by the firm's Government Services Practice Leader and quality control director, Michael D. Futterman; an audit senior manager, Branden Lopez; an IT audit director, Jose Antigua and an in -charge audit supervisor, Christopher Caslow. All decisions that affect the planning, execution, and completion of the proposed audit will be made by Moises D. Ariza. His experience in conducting audits for other government entities brings a wealth of knowledge and gives us the opportunity to be more efficient and effective to the Village. Tab 3 of the proposal further details the qualifications of the proposed engagement team. AUDIT QUALITY AND COMMUNICATIONS: The issues of audit quality and technical proficiency are important matters for consideration. Appendix A of our proposal provides our latest two (2) external peer review reports, which highlights the degree of services as well as the effectiveness of our system of quality control. Equally important is a firm's commitment to continuing communications and providing a high caliber of professional service in a timely manner. Accounting firms, like people, have distinctive personalities. Perhaps the quality that best describes Marcum is our ability to go beyond the routine, to provide an extra dimension in quality, effort and service to our clients. The members of our firm are always accessible and are sensitive to your needs. We will be available to answer questions, discuss audit issues, and provide solutions to such issues throughout the year as they arise. We believe that this commitment and performance, as well as our commitment to ongoing communication with you, sets Marcum apart from other firms. We believe our service, our technical competency, and our value to you will be unparalleled. TECHNICAL STANDARDS AND TRAINING: Our technical competencies will be essential over the next several years with the implementation of new significant standards set by the Governmental Accounting Standards Board. This assistance will be provided at no additional cost to the Village. Additionally, annually we offer a full day government CPE seminar (Marcum's Government Symposium) featuring both local and national speakers. This seminar is geared towards offering our clients training on key audit and accounting issues at no cost to the Village. We welcome the opportunity to answer any questions and to provide further information regarding our services and experience. We acknowledge receipt of all addendums. Thank you for your consideration. Sincerely, Marcum LLP Moises D. Ariza, CPA, CGMA Partner Authorized to represent and contractually bind the Firm mows. ariza(ii),marcumllp . com 561.653.7300 x39612 Z Mom aes M a rc n m L L P ■ 525 Okeechobee Boulevard ■ ulte 750 ■ Afp t Ra I m Bach, F lorida 33401 ■ p 561.653.7300 m Fax 561. 653.7,401 ,u www.ni a rcumllpx m Page 142 of 507 Page 143 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA TAB 1: GENERAL INFORMATION 1. Name of Business The legal contracting name of the Firm is Marcum LLP. 2. Mailing Address, Website, and Phone Number Our office is located at 525 Okeechobee Blvd., Suite 750, West Palm Beach, FL 33401. Our website is www.marcumllp.com. The key contact and audit partner, Moises D. Ariza, can be reached directly via email (moises.ariza@marcumllp.com) or via phone at 561.653.7300 x39612. 3. Contact Information Please refer to item #2. 4. Business Hours Our local business hours are from 8:00am to 6:00pm (ET). However, we are available 24/7. 5. Firm Size Marcum LLP (Limited Liability Partnership) is one of the largest independent public accounting and advisory services firms in the nation. A national firm with more than 39 offices throughout the U.S., Grand Cayman and internationally, Marcum is ranked as a Top 15 firm in the United States of America. 6. Date of Business Established in 1951 in the state of New York, Marcum is a leader with an outstanding reputation at the national and regional levels. 7. Office Location The audit will be staffed from Marcum- s West Palm Beach office located at 525 Okeechobee Blvd., Suite 750, West Palm Beach, FL 33401. The Florida Region of Marcum includes offices in West Palm Beach, Fort Lauderdale, Miami, Coral Gables and Tampa, with approximately 280 professionals, including 20 partners. The size of our local government staff is as follows: Florida Personnel Partners TotalMarcum 32 .- 32 Government 3 Directors 21 11 2 Senior Managers 23 17 2 Managers 25 16 3 Supervisors 33 14 3 Seniors 54 21 11 Staff Accountants 54 9 20 Operations 40 0 2 TOTAL 282 120 46 M/\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 144 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA 8. Description and History of the Firm Please refer to Tab 2 —Firm Qualifications &References. 9. Business Information Marcum LLP is a limited liability partnership with more than 300 partners nationally as of the date of this proposal. 10. Licensed to Practice in Florida We affirm that Marcum LLP is a licensed certified public accounting firm and is in good standing with all regulatory agencies. The Firm is a member of the American Institute of Certified Public Accountants (AICPA), the Florida Institute of Certified Public Accountants (FCPA), the Government Finance Officers Association, and the Florida Government Finance Officers Association. All professional staff, upon successful completion of the CPA exam, become members of both organizations. The Firm is properly licensed and certified to practice in Florida. The Firm is registered annually with the Florida Department of Business and Professional Regulation — Board of Accountancy. All applicable licenses are provided in Appendix B of the proposal. 11. Office Size and Location The size of the firm's governmental audit staff is provided on the previous page. Please refer to item #7. 12. Independence Marcum's policy is that all professional personnel be familiar with and adhere to the independence, integrity, and objectivity rules, regulations, interpretations, and rulings of the American Institute of Certified Public Accountants, the state Board of Accountancy and state CPA societies, relevant - statutes, and applicable regulatory agencies. In addition all professionals — from partner to stafft '` auditor — are required to sign affidavits annually a attesting to their independence. Marcum LLP is independent of the Village and its two defined�`� benefit plans as defined by Generally Accepted Auditing Standards and the U.S. General Accounting Office's Government Auditing Standards. 0 Marcum's quality control document contains detailed policies related to maintaining independence. These policies are the most stringent policies adopted by the AICPA and the various state boards of accountancy. Engagement team members are required to consider any possible situations where independence may be impaired during the acceptance or continuance process and if any arise during the performance of an engagement. M/\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 145 of 507 FERENCES Page 146 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA TAB 2: FIRM QUALIFICATIONS &REFERENCES 1) Marcum LLP Overview Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation. Ranked among the top 15 firms in the nation, Marcum offers the resources of more than 2,500 professionals, including more than 300 partners, in more than 39 offices throughout the U.S., Grand Cayman and internationally. Established in 1951, Marcum is a leader with an outstanding reputation at the national and regional levels. Marcum offers an extensive range of professional services and a high degree of specialization. In addition to traditional accounting, assurance and tax, including domestic and international tax planning and preparation, the Firm's professional services include mergers and acquisition planning, family office services, IT services, forensic accounting, business valuation and litigation support. The Firm has developed several niche practice areas serving SEC registrants; real estate; government; employee benefit plans; not -for -profit sectors; construction; healthcare; and bankruptcies and receiverships. For more information, please visit our website at www.marcumllp.com. Assurance Services Assurance services primarily involve the audit of financial statements and the issuance of an opinion on the fairness of the presentation of financial position and results of operations of an entity. Our philosophy and practice is to blend technical, practical and business approaches when conducting each engagement. Government Services Experience For more than 65 years, Marcum LLP has successfully provided professional auditing, accounting, financial reporting and management advisory/consulting services to a broad spectrum of government entities, including preparing government financial statements and performing Federal and Florida Single Audits. Annually we perform more than 250 government entity audits, 300 employee benefit plan audits, and 200 Single Audit engagements. Our assurance professionals, most who have been focused in the government arena throughout their entire careers, have an in-depth understanding of the complex economic and political environment in which these entities operate. Their knowledge and experience allows us to provide the highest level of professional service to our government clients. The assurance services we provide to government entities includes single audits, pension audits, compliance audits, forensic audits, IT audits, internal audits, GASB implementation, financial statement audits, and CAFR preparation and assistance, performance or operational reviews and a wide range of consulting services for local governments. NVRCUM ACCOUNTANTS ADVISORS 3 Proposal for Independent Auditing Services www.marcumilp.com Page 147 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Consulting Services IT Consulting VIIIIIIIIIIIIIIIIII Assurance Services Single Audits Marcum LLP has the necessary expertise to assist you with Federal and Florida single audits. To stay on top of changing audit requirements, our firm participates in various AICPA trainings. The experiences we gain at a national level are brought to our entire team through annual single audit training and updates to our audit methodology and work programs. Our annual training involves all aspects of a single audit, including internal controls, compliance, financial reporting, the Data Collection Form, Yellow Book and audit effectiveness. A significant portion of this training also includes discussion about single audit quality and current topics discussed in the AICPA Audit Guides and Audit Risk Alerts. Since we perform a substantial amount of single audits annually, our single audit working papers are routinely reviewed by federal and state agencies as well as peer reviewers. We have not had any findings regarding substandard work and, in fact, have had many comments about the excellent quality of our audit files. Included in our external peer reviews are many single audit files which have not received any comments in this area for many years. Defined Benefit Plans and Other Post -employment Benefit Plans Marcum LLP performs assurance services for a wide variety of benefit plans which financial statements are prepared in conformity with generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board (GASB). Our experience with plans of all sizes and designs has allowed us to develop a unique audit approach with tailored processes based on our strong understanding of these plans and associated risks. We understand how plans operate, the risk associated with fiduciary responsibilities, and the auditing challenges, particularly under the GASB pension and OPEB standards. To demonstrate our commitment to quality benefit plan audits, our firm is part of the AICPA's Employee Benefit Plan Audit Quality Center (EBPAQC) and Governmental Audit Quality Center (GAQC), holding our firm to a greater degree of scrutiny to ensure the highest level of audit quality. NIARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 148 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Marcum has more than 60 years of experience in performing audits of government entities, including preparing government financial statements and performing Federal and Florida Single Audits. Annually, we perform more than 200 Single Audit engagements. Marcum specializes in audits of all types of Employee Benefit Plans including: Defined Benefit Plans o Government Single -Employer Plans and Cost -Sharing Plans o Cash Balance Plans o Money Purchase Plans Defined Contribution Plans 0 401 (K) Plans o Profit -Sharing Plans Employee Stock Option Plans (ESOP) 403 (b) and 401(a) Plans Plans requiring 11K SEC filings Health and Welfare Benefit Plans Firm's Participation on Boards and Committees The partners, directors, and managers of the Firm are actively involved in recognized standard setting organizations at the national, state and local level. These organizations include the Government Finance Officers Association (GFOA), the Florida Government Finance Officers Association (FGFOA), the south Florida and Palm Beach Chapters of the FGFOA, the Florida Association of Special Districts (FASD), the Miami -Dade, Broward, and Palm Beach Leagues of Cities, and the Florida League of Cities (FLC). We have made a commitment to the sector by QD providing a dedicated core team that understands the sector's strategic C P priorities. In our Florida offices, we have 46 professionals who are fully dedicated to government and public sector clients across Florida. In Governmental Audit addition, Marcum is a member of the AICPA's Governmental Audit Quality Center Member Quality Center (GAQC). Our involvement in these organizations demonstrates our commitment to the public sector and helps keep us on top of issues affecting government entities. Marcum is also a member of the AICPA Employee Benefit Plan Audit Quality Center (EBPAQC). IT Risk and Assurance Services Marcum's IT Risk and Assurance Services group leverages core strengths in all areas of managing technology risks into a strategic advantage for virtually every sector of business and industry. The results are stronger internal controls; smarter business practices; and improved efficiencies, productivity and revenue throughout your organization. NIARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 149 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Our IT Risk and Assurance Services team can assess your information risk management and operational effectiveness. We can then provide you with privacy, compliance and technology consulting solutions. Experienced professionals hold CISA, CISSP, CISM, CRISC, or CPA accreditations along with many years of experience in bringing unique solutions to your business and IT needs. This unique combination allows us to start with your business challenges and then tailor IT solutions to match your needs. At Marcum, our IT Risk and Assurance Services team helps clients achieve optimum results in their ability to manage IT risk, mitigate those risks, and improve performance with cost-effective solutions. Our goal is to deliver practical solutions to the problem of "digital insecurity", which means helping to identify the most cost effective ways to address specific concerns regarding IT -related compliance and control issues relevant to your environment and needs. In addition, the IT Risk and Assurance Services team can design and implement ERP solutions that will integrate your operations more efficiently. Technology Consulting Insights Our highly certified, trained technology auditors and consultants, including CPAs, CISAs, CISSPs, CISM, CRISC, CITP or SAP certified, understand the financial reporting requirements of entities. We are objective and independent — our only mission is to recommend the best solution for the client situation to ensure financial information is accurately reported and properly protected. M/\RCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 150 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Information Risk Management SOC 1 (SSAE 16) SOC 2 SOC 3 (SysTrust, WebTrust) Encryption Advisory Agreed Upon Procedures Readiness Assessment Enterprise -Wide Risk Assessment Technology Audits Outsourcing Co -Sourcing Operation Effectiveness IT Governance Process Improvement o Business Process Reviews o Policies, Procedures & Documentation o Application Controls Reviews Project Support Office o System & Process Implementation Performance Monitoring Metrics — IT & Operational Service Level Agreements Infrastructure Monitoring & Analysis M/\RCUM ACCOUNTANTS ADVISORS Privacy &Compliance Compliance Function Assessments Privacy &Regulatory Compliance o Sarbanes-Oxley Act (Internal or External) o General IT Controls ■ Application Specific IT Controls ■ Gramm -Leach -Bliley Act (Privacy) ■ ISO Assistance ■ HIPAA Security and Privacy Compliance o Policies &Procedures Technology Consulting Cybersecurity Attack & Penetration Testing Security Strategy & IT Strategy Enterprise Security Architecture Design & Implementation Network Design, Implementation & Maintenance ERP Selection & Implementation Business Continuity & Disaster Recovery Planning Proposal for Independent Auditing Services www.marcumilp.com Page 151 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Robotic Process Automation At Marcum LLP, we understand that government entities are always looking to stay at the forefront of innovation. Technological advances are transforming concepts that seemed impossible just a few year ago into today's reality. Our goal as your trusted advisor is to provide you with the most cutting -edge resources available to streamline your work processes while delivering the best possible return on your investment. hat is Robotic Process ►� �j Automatio .? 1 ASSK MAC . r !!P Marcum's team of consulting and technology experts offer clients Robotic Process Automation "Bot" Services. These services have the capability to change the way our clients are conducting business by automating, and in many cases, eliminating manual process that employees would be otherwise spending hours to complete. Utilizing Digital Workers can replace many tedious functions and tasks that are time consuming and often prone to human error, including data entry, periodic reporting and accounts payable invoicing. They can also be used to generate and distribute reports, process inbound leads, and retrieve data from the web. Currently Marcum has used Bots to help local governments address ADA compliance, as well as other repetitive functions. Office Size and Location The audit will be staffed from Marcum's West Palm Beach office located at 525 Okeechobee Blvd., Suite 750, West Palm Beach, FL 33401. The Florida Region of Marcum includes offices in West Palm Beach, Fort Lauderdale, Miami, Coral Gables and Tampa, with approximately 280 professionals, including 32 partners. The size of our local government staff is as follows: Florida Personnel Partners TotalMarcum 32 .- 32 Government 3 Directors 21 11 2 Senior Managers 23 17 2 Managers 25 16 3 Supervisors 33 14 3 Seniors 54 21 11 Staff Accountants 54 9 20 Operations 40 0 2 TOTAL 282 120 46 M/\IRCUM ACCOUNTANTS ADVISORS 8 Proposal for Independent Auditing Services www.marcumllp.com Page 152 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA 2) Principal Auditor Marcum LLP will serve as the sole principal auditor. 3) Financial Condition Bankruptcies and Litigation We affirm that Marcum has the financial ability to perform the contract services and that our organization is financially stable. We affirm that Marcum LLP and its partners, directors, managers, and key personnel have not been involved in a bankruptcy. No litigation, proceeding or investigation by any regulatory body will have a material impact on Marcum's ability to operate its business and to provide the services contemplated hereunder. i) Internal and External Quality Reviews (Peer Reviews) The quality of the Firm's professional practice is of utmost importance to the Firm, your Organization and to the users of our reports. We provide services that conform to professional standards and consider the integrity of individuals in determining our professional relationships. To ensure that the Firm's performance is in conformity with our stated standards and those issued by the American Institute of Certified Public Accountants (AICPA), our quality control system encompasses the following: Professional Development. Every year, the Firm provides a minimum of 40 hours (five days) of continuing professional education (CPE) in-house to all professional staff. These seminars include sessions in accounting, auditing, financial reporting, and internal controls. In addition to the in- house training, our partners and professional staff attend various outside seminars. Our trainings include subjects related to government entities. Internal Inspections. Annually the Firm selects a random sample of accounting and auditing, advisory and tax engagements and performs a review to ensure compliance with firm policies and professional standards and this inspection includes reviews of government audit engagements. PCAOB Inspections. Marcum is registered with the Public Company Accounting Oversight Board (PCAOB) and is required to undergo annual inspections due to our large SEC practice. The PCAOB inspection is even more rigorous than the peer review process. The PCAOB inspects our work on public company filings. The PCAOB reports are publicly available. Peer Review. The Firm participates in an external quality review program requiring an on -site independent examination of our Accounting and Auditing practice. The Firm has consistently received clean opinions (rating of "Pass") on the quality of the Firm's audit practice. This is the highest level of achievement and recognition in the peer review program. Please refer to Appendix A for Marcum's two (2) most recent Peer Review Reports which include our government engagements. ii) Federal, State Desk Reviews or Field Audits There are no actions as a result of any federal or state desk reviews or field audits to Marcum or its auditors of government entities during the past three (3) years. There has been no disciplinary action taken nor pending against Marcum or any of the professional staff during the past three (3) years with the State Board of Accountancy or the Auditor General or any other regulatory bodies. MARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 153 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA s iii) Anticipated Potential Audit Problems The Firm does not anticipate any potential audit problems. The combination of our Firm's resources, level of partner involvement and experienced team members provides an excellent service team of professionals capable of servicing your needs. Having a complete government service team of 46 locally based individuals and more than 2,500 associates nationwide allows us to meet or exceed client deadlines. Regular communication will be ongoing with Village personnel, allowing for timely knowledge of matters as they arise. When we learn of matters the Village may not be aware of, we will be active in conveying relevant information. We understand the audit, accounting and financial reporting requirements affecting your Village. As with other issues that may arise, we will work with Management throughout the year to achieve the appropriate resolution. iv) Subcontractors Marcum is the sole principal auditor. No subcontractors will be used. All members of the audit team are employees of Marcum. v) Disciplinar►r Action There has been no disciplinary action taken nor pending against Marcum or any of the professional staff during the past three (3) years with the State Board of Accountancy or the Auditor General or any other regulatory bodies. vi) Litigation Marcum LLP has not been involved in any litigation or proceedings whereby, during the past three (3) years, a court or administrative agency has ruled against the Firm in any manner related to its professional activities in the State of Florida and none related to government entities in Florida. There have not been any terminations, suspensions, reprimands, probations, or similar actions against any member of Marcum LLP by the Florida State Board of Accountancy. M/\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 154 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA 4) Government Auditing Experience i and ii) Similar Work The following represents five (5) engagements performed by Marcum LLP within the last five (5) years by our South Florida Region-s government team that are similar in nature to the engagement described in the RFP. Additional references can be provided upon request. The below five (5) organizations have engaged Marcum LLP to complete their fiscal year 2020 audit. The below clients will be served by Moises D. Ariza, Partner. A. Agency Name A. City of Boca Raton B. Address B. 201 West Palmetto Park Road, Boca Raton, FL 33432 C. Name and Telephone of the Principal Client Contact C. Linda Davidson, Director of Finance, 561-393-7729 D. Scope of Work D. Financial Audit, Single Audit, and Pension Audits E. Contract Term E. September 30, 2009 to Current F. Total Hours F. 11300 G. Total Revenues (General Fund) G. $ 190,000,000 H. Total Number of Funds Maintained H. 25 A. Agency Name A. City of Pompano Beach B. Address B. 100 West Atlantic Blvd., Pompano Beach, FL 33060 C. Name and Telephone of the Principal Client Contact C. Andrew Jean-Pierre, Director of Finance, 954-786-4680 D. Scope of Work D. Financial Audit, Single Audit, and Pension Audit E. Contract Term E. September 30, 2016 to Current F. Total Hours F. 900 G. Total Revenues (General Fund) G. $ 155,000,000 H. Total Number of Funds Maintained H. 31 A. Agency Name A. City of Palm Beach Gardens B. Address B. 10500 North Military Trail, Palm Beach Gardens, FL 33410 C. Name and Telephone of the Principal Client Contact C. Allan Owens, Finance Administrator, 561-799-4163 D. Scope of Work D. Financial Audit and Single Audit E. Contract Term E. September 30, 2014 to Current F. Total Hours F. 600 G. Total Revenues (General Fund) G. $100,0001000 H. Total Number of Funds Maintained H. 20 A. Agency Name A. Town of Palm Beach B. Address B. 360 South County Road, Palm Beach, FL 33480 C. Name and Telephone of the Principal Client Contact C. Jane Le Clainche, Finance Director, 561-227-6330 D. Scope of Work D. Financial Audit, Single Audit, AUP and Pension Audit E. Contract Term E. September 30, 2020 and future four (4) fiscal years F. Total Hours F. 800 G. Total Revenues (General Fund) G. $89,000,000 H. Total Number of Funds Maintained H. 23 A. Agency Name A. Village of Key Biscayne B. Address B. 88 West McIntyre Street, Key Biscayne, FL 33149 C. Name and Telephone of the Principal Client Contact C. Benjamin L. Nussbaum, Finance Director, 305-365-8919, D. Scope of Work bnussbaum@keybiscayne.fl.gov D. Financial Audit and Pension Audit E. Contract Term E. September 30, 2009 to current F. Total Hours F. 375 G. Total Revenues (General Fund) G. $35,0001000 H. Total Number of Funds Maintained H 7 M/\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 155 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA iii) Current and Projected Workload If we are engaged by the Village, you will be a priority for our Firm and each member of your engagement team. Our work load fluctuates based on a number of factors, including timing and currently pending engagements. Regardless, our firm has excelled at managing its human resources so that our work load never surpasses the ability of our assigned teams to devote the time and attention necessary to add value to our clients' organizations. Our ability to manage our workload is evidenced by relatively low turnover rates and is supported by clients' opinions of our service. Currently the Audit Partner on the engagement serves the below government audit clients which are scheduled during the same months of the Village of Tequesta audit: YEARS. . GOVERNMENT. • SCOPE OF •R SERVED HOURS Stephanie Tinley, Financial Audit, Single City of Deerfield Beach 5 900 Finance Director, Audit & CRA 954-420-5571 Allan Owens, Finance Financial Audit and City of Palm Beach Gardens 5 600 Administrator, Single Audit 561-799-4163 Andrew Jean-Pierre, Financial Audit, Single City of Pompano Beach 4 1,000 Director of Finance, Audit &Pension Audit 954-786-4680 Benjamin L. Nussbaum, Financial Audit and Village of I<ey Biscayne 23 375 Finance Director, Pension Audit 305-365-8919 Linda Davidson, Financial Audit, Single City of Boca Raton 9 1,300 Director of Finance, Audit, and Pension 561-393-7729 Audits Jane Le Clainche, Financial Audit, Single Town of Palm Beach 1 800 Finance Director, Audit, AUP and Pension 561-227-6330 Audit M/\IRCUM ACCOUNTANTS ADVISORS 12. Proposal for Independent Auditing Services www.marcumllp.com Page 156 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA iv) Prior Engagements with the Village of Tequesta Marcum LLP was engaged as the Village auditor in 2009 through current. v) Report Format Sample reports are provided in Appendix C of the proposal. vi) GFOA Certificate of Achievement Program Marcum assists clients who participate in the GFOA Certificate of Achievement for Excellence in Financial Reporting Program. This program is recognized as the highest award in government financial reporting. The Certificate of Achievement has been awarded on all of the financial statements for participating clients, y including first time submissions. Several members of the Marcum team are special Certificate reviewers for the GFOA Certificate of Achievement Program, including Branden A. o Achievement Lopez who has been a special reviewer for the Certificate Program since 2018, FOR EXCELLENCE IN Moises D. Ariza who has been a Certificate Program reviewer since 2014, and Financial Reporting Michael D. Futterman since 1992. 5) Subcontractors Marcum will not be using subcontractors for this engagement. M/\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 157 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA 14 6) Client References The following represents several engagements performed by Marcum LLP within the last five (5) years by our South Florida Region's government team that are similar to the engagement described in the RFP. Additional references can be provided upon request. As required, Marcum has included a copy of the City of Boca Raton Comprehensive AFR via internet web link. See Appendix D. A. Agency Name A. City of Boca Raton B. Address B. 201 West Palmetto Park Road, Boca Raton, FL 33432 C. Name and Telephone of the Principal Client Contact C. Linda Davidson, Director of Finance, 561-393-7729 D. Scope of Work D. Financial Audit, Single Audit, and Pension Audits E. Contract Term E. September 30, 2009 to Current F. Overall Value of Contract F. $ 190,000,000 A. Agency Name A. City of Pompano Beach B. Address B. 100 West Atlantic Blvd., Pompano Beach, FL 33060 C. Name and Telephone of the Principal Client Contact C. Andrew Jean-Pierre, Director of Finance, 954-786-4680 D. Scope of Work D. Financial Audit, Single Audit, and Pension Audit E. Contract Term E. September 30, 2016 to Current F. Overall Value of Contract F. $132,600 per year A. Agency Name A. City of Palm Beach Gardens B. Address B. 10500 North Military Trail, Palm Beach Gardens, FL 33410 C. Name and Telephone of the Principal Client Contact C. Allan Owens, Finance Administrator, 561-799-4163 D. Scope of Work D. Financial Audit and Single Audit E. Contract Term E. September 30, 2014 to Current F. Overall Value of Contract F. $87,000 per year A. Agency Name A. Town of Palm Beach B. Address B. 360 South County Road, Palm Beach, FL 33480 C. Name and Telephone of the Principal Client Contact C. Jane Le Clainche, Finance Director, 561-227-6330 D. Scope of Work D. Financial Audit, Single Audit, AUP and Pension Audit E. Contract Term E. September 30, 2020 and future four (4) fiscal years F. Overall Value of Contract F. $118,000 per year A. Agency Name A. Village of Key Biscayne B. Address B. 88 West McIntyre Street, Key Biscayne, FL 33149 C. Name and Telephone of the Principal Client Contact C. Benjamin L. Nussbaum, Finance Director, 305-365-8919 D. Scope of Work D. Financial Audit and Pension Audit E. Contract Term E. September 30, 2009 to Current F. Overall Value of Contract F. $63,000 per year A. Agency Name A. City of Deerfield Beach B. Address B. 150 NE 2nd Avenue, Deerfield Beach, FL 33441 C. Name and Telephone of the Principal Client Contact C. Stephanie Tinley, Finance Director, 954-420-5571 D. Scope of Work D. Financial Audit, Single Audit and Pension Audit E. Contract Term E. September 30, 2015 to Current F. Overall Value of Contract F. $132,500 per year 7) Supplemental Information We appreciate the opportunity to participate in your proposal process and understand the importance of appointing the right firm as the Village of Tequesta's independent auditor. As such, we would like to use the allowed the supplemental information to share the following marketing information with you: NIARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 158 of 507 Agenda Item #1. GOVERNMENT SERVICES OFILE �Lcum 'T%geEPnW 507 Agenda Item #1. Government Services For more than 60 years, Marcum LLP has successfully provided professional auditing, accounting, financial reporting and management advisory/consulting services to a broad spectrum of government entities. Our assurance professionals, most who have been focused in the government arena throughout their entire careers, have an in-depth understanding of the complex economic and political environment in which these entities operate. Their knowledge and experience allow us to provide the highest level of professional service to our government clients. The partners, directors, senior managers and managers of the Firm are actively involved in recognized standard -setting organizations at the national, state and local level. These organizations include the Government Finance Officers Association (GFOA), the Florida Government Finance Officers Association (FGFOA), the Florida Association of Special Districts (FASD) and the Florida League of Cities. In addition, Marcum is a member of the AICPA's Governmental Audit Quality Center. Our involvement in these organizations demonstrates our commitment to the public sector and helps keep us on top of issues affecting governmental entities. Our Spectrum of Services includes: ASSURANCE SERVICES Audits of government entities (counties, cities, towns, villages, special districts, community redevelopment agencies and authorities) Audits of government pension plans Compliance audits - Federal Single Audits and OMB Uniform Guidance, Florida Single Audits, and Program -Specific Audits Internal audit services - Performance audits CONSULTING SERVICES Operational reviews Internal Control Assessments Fund balance projections and budget reviews Forensic services Robotic Process Automation Services Assistance with the preparation and review of Comprehensive Annual Financial Reports (CAFR's) Assistance with the preparation of state reports Advisement on payroll and other tax matters Assistance with implementation of GASB pronouncements IT CONSULTING Technology Assurance Services System vulnerability studies IT compliance assessments Business continuity planning evaluations Cybersecurity Page 160 of 507 a 1 Agenda Item #1. WE TAKE CARE OF OTHERS We foster an environment in which our professionals can contribute their time and energy to their families, neighbors and communities. As a Firm, we acknowledge and embrace our role as a responsible, involved corporate citizen and community leader. Marcum LLP's community involvement goes beyond volunteerism and charitable donations. Many of the Firm's professionals have been actively involved in not -for -profits for several years, and also have played a part in the creation of such organizations. Some of the organizations we support include the I Have a Dream Foundation, American Red Cross, March of Dimes, Cystic Fibrosis Foundation, American Cancer Society, Special Olympics and many more. Additionally, Marcum employees have the option to donate to a different charity each month through our own "Wear Jeans for Charity Day" program. As part of the program, employees have the option to wear jeans on the last Friday of the month, in exchange for a small donation to a worthy cause. This is one of the many ways Marcum gives back to our community and supports local charities. Below is a listing of the charities selected for this year: Wear Jeans for Charity Day January JDRF (Juvenile Diabetes Research Foundation) February American Heart Association March Cycle For Survival April Operation Shower May Save The Children June Long Island Special Olympics July Lustgarten Foundation August Polycystic Kidney Disease Foundation September Memorial Sloan Kettering Cancer Center October Susan G. Komen For The Cure November Lupus Foundation Of America December Her Justice r 9 J L 4M AND Page 161 of 507 Agenda Item #1. DIVERSITY& INCLUSION atM/\RCUM Marcum is committed to fostering a culture that is both diverse and inclusive - one that encourages and enables all associates and partners to be successful. A national Diversity & Inclusion (D&I) Steering Committee comprised of Marcum women and men oversees a rich program of activities and initiatives implemented at the local level in the Firm's offices across the country. Local activities and implementation of national initiatives are managed by regional D&I boards. Some of our D&I programs include the following: j6j F ASSOCIATE RESOURCE GROUPS ASSOCIATE SPOTLIGHTS DIVERSITY & INCLUSION MONTH Affinity groups for associates & partners Showcase to introduce individual Variety of activities to uncover & share the with similar interests or backgrounds associates Firm -wide diversity of associates & partners at Marcum Fk INTERNATIONAL WOMEN'S DAY MARCUM WOMEN"S INITIATIVE Celebration of women at Marcum Supports women's career success at Marcum ;7 DIVERSITY& INCLUSION: OUR PLEDGE Marcum's Chairman & CEO, Jeffrey Weiner, is a signatory to the CEO Action for Diversity & Inclusion pledge - a commitment to advance diversity and inclusion in the workplace. He is among more than 500 CEOs from leading companies and business organizations around the world who have taken the pledge. MARCU M WOM EN'S INITIATIVE The Marcum Women's Initiative is dedicated to the success of Marcum women at all levels. The program was established to invigorate a compelling work environment and enhanced career opportunities for women at the Firm, through national and local programs and activities that motivate, support, advance, retain, and reward women associates and partners along their career paths. The initiative's objectives are to: Foster an inclusive environment where women can thrive Increase networking opportunities for women Connect Marcum women to women in the marketplace Develop mentoring relationships Further the development and advancement of women Provide a forum for women to share experiences and support each other in personal and professional pursuits Encourage and support women throughout their development at the Firm 7 AgeHdauft"L0js.a family of organizations providing a comprehensive range of professional services including accounting and advisory, technology solutions, wealth management, and executive and professional recruiting. These organizations include: Marcum LILP www.marcumllp.com Marcum Technology LLc www.marcumtechnology.com Marcum Search LLc www.marcumsearch.com Marcum Financial Services ILLc www.marcumfs.com For more information on how Marcum can assist your organization, please contact: W Moises D. Ariza, CPA, CGMA Partner moises.ariza@marcumllp.com MtRcum ACCOUNTANTS ADVISORS COLLABORATION & NETWORKING Marcum supports a variety of organizations focused on promoting and celebrating diversity. Some of the organizations we support include: Ascend Association of Latino Professionals in Finance and Accounting (ALPFA ) Capital Pride Alliance Career Opportunities in the Accounting Profession (COAP) CEO Action for Diversity & Inclusion non you KNOW � Georgetown University Center for Public & Nonprofit Leadership Racial Equity Working Group National Association for Black Accountants Vital Voices Marcum was the first national accounting firm to establish a practice dedicated to serving the highly specialized needs of the LGBT community and others not fitting traditional definitions. Marcum's Modern Family & LGBT Services group is nationally recognized as the thought leader in the specialty area of tax compliance and consulting services for high net worth modern families, same -sex couples, and LGBT individuals. DIVERSITY INCLUSION PORTAL Marcum maintains an internal digital bulletin board accessible to all associates and partners, archiving the Firm's many initiatives and successes in diversity and inclusion. The portal is a resource for all Marcum team members, to share information and encourage greater participation. Page 163 of 507 ASSIGNED PERSONNEL ENGAGEMENT Page 164 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA 166. IV TAB 3: QUALIFICATIONS OF KEY PERSONNEL ASSIGNED TO ENGAGEMENT (*) Designated "key" members of the audit team. The experience of the personnel assigned to the engagement is critical to providing the Village with an effective and efficient audit. Their prior experience will be invaluable to the engagement. These are the professionals who will be on the job on a day-to-day basis; they need to be experienced in auditing government entities. These professionals are familiar with the complexities of governmental accounting, auditing and financial reporting, including all GASB pronouncements, the Federal and Florida Single Audit Acts, OMB Uniform Guidance, fund operations, State Laws and Rules of the Auditor General. The team members assigned to this engagement are licensed to practice in the state of Florida. Moises D. Ariza, Lead Audit Partner, Michael D. Futterman, Quality Control Director and Branden Lopez, Audit Senior Manager are the "key" team members. As stipulated in the RFP, removal or replacement of key team members are subject to approval by the Village. M/\RCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 165 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA 111111 Provided below is a brief description of each individuaPs experience in government audits. Our commitment to active participation in local government organizations is included in the resumes on the following pages. The resumes also include each individual's educational background, CPE over the past three (3) years and other pertinent information. Moises D. Ariza, CPA, CGMA Lead Audit Partner Moises D. Ariza has more than 12 years of experience in the government accounting and auditing sector and is highly qualified to serve as the audit engagement partner. He will be the primary individual responsible for the audit. Moises D. Ariza is also the co -lead partner of government services for the Florida Region of Marcum and a GFOA Certificate of Achievement for Excellence in Financial Reporting reviewer. Mr. Ariza will assume full responsibility for the engagement and will maintain continuous contact with management of the Village. Mr. Ariza will be available to members of the engagement team and management as a high-level technical resource. He also will review the financial statements, related independent auditors' reports and other documents to ensure that industry standards have been adhered to and that the financial statements are in conformity with Firm and authoritative pronouncements regarding disclosure, format, terminology, etc. Michael D. Futterman, CPA Quality Control Director Michael D. Futterman has more than 30 years of experience in the government accounting and auditing sector. As quality control director, he will be responsible for reviewing the form and content of the audit workpapers and the auditor's report as well as the review of the financial statements in accordance with Firm and professional standards. Mr. Futterman also serves as a high level technical resource for the engagement team as well as the Village. Jose L. Antigua, CISA, COBIT, ACDA, ACT IT Audit Risk Director For more than the past 10 years Mr. Antigua has worked with very large organizations, mid -sized organizations, non-profit organizations, and local governments providing IT operational, IT audit and management consulting services. His range of experience provides him the insight to define, develop and implement scalable, business -valued, cost-efficient solutions that effectively leverage information technology. Mr. Antigua is our IT group leader in support of the financial audit. Branden Lopez, CPA Audit Senior Manager As the audit senior manager, Mr. Lopez will be responsible for the planning and direction of the audit, developing audit programs, selecting and assigning personnel and reviewing all phases of the audit. He will also maintain contact with the Village's personnel, coordinate ongoing work and advise management on the status of the engagement. As the audit manager, Mr. Lopez will also report to the audit partner. He has more than a decade of experience serving clients in the government sector. Branden Lopez has over 10 years of experience serving clients in the government sector. MARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 166 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Christopher Caslow, CPA In -Charge Audit Supervisor As the in -charge audit supervisor, Mr. Caslow will be responsible for the supervision of the staff and will review all workpapers they prepare. He will be responsible for addressing complex audit areas and keeping the senior manager and audit partner informed of the engagement progress. Mr. Caslow will be on site daily. He has approximately 6 years of experience serving clients in the government sector. MV\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 167 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Moises D. Ariza is a partner in the Firm's Assurance Division. He has over twelve years of experience in the accounting profession providing accounting, assurance and advisory services to a wide range of clients. Much of his client base includes nonprofit organizations, local governments and employee benefit plans. In addition, Mr. Ariza has significant expertise in performing Federal and Florida Single Audits in accordance with OMB Uniform Guidance and the Florida Single Audit Act, as well as program -specific compliance audits. Mr. Ariza is involved in all phases of the audit process, from planning and initial risk assessment to ensuring compliance with all State and Federal laws, and the preparation and review of financial statements. He is a qualified peer reviewer and regularly performs peer reviews under the AICPA Peer Review Program. Within the firm, Mr. Ariza develops in-house training seminars for professional staff as well as continuing education programs for various outside organizations. Moises is an active team leader in the Firm's Employee Benefit Plan Group, Nonprofit Sector and Government Services Group. Professional & Civic Affiliations Chartered Global Management Accountant (CGMA) American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FCPA) Government Finance Officers Association (GFOA) GFOA Special Review Committee, Active Member Association of Latin Professionals in Finance and Accounting, Member (ALPFA) Miami -Dade, Broward and Palm Beach County League of Cities, Associate Member South Florida Government Finance Officers Association, Associate Member Florida Government Finance Officer Association, Member (FGFOA) YMCA of South Florida, Audit Finance Committee Member Articles, Seminars & Presentations Navigating through GASB No. 68, Published Article The Importance of Governmental Financials, FGFOA Conference GASB Statement No. 68, 2015 Marcum Governmental Symposium Government Auditing Standards and OMB Uniform Guidelines, Internal Training Risk Assessment and Audit Approach, Internal Training Related Party Transactions, Internal Training Employee Benefit Plans, Internal Training CPE (past three years) Government 145 Other (Accounting, Auditing, Technical and Behavioral) 60 Total M/\IRCUM ACCOUNTANTS ADVISORS 205 AIFe Proposal for Independent Auditing Services www.marcumllp.com Page 168 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Current and Former Government Clients Moises PA CGMA Government ExperienceJob Broward County Years Includes Pension Audits Single Audit Children's Services Council of Broward County 5 ✓ City of Boca Raton 7 ✓ ✓ City of Coconut Creek 5 ✓ ✓ City of Deerfield Beach 5 ✓ ✓ City of Florida City 10 ✓ ✓ City of Hallandale Beach 5 ✓ ✓ City of Hialeah 2 ✓ ✓ City of Hialeah Gardens 1 ✓ City of Hollywood 5 ✓ ✓ City of Homestead 12 ✓ City of Miramar 2 ✓ ✓ City of North Miami 3 ✓ ✓ City of North Miami Beach 3 ✓ ✓ City of Palm Beach Gardens 5 ✓ City of Pompano Beach 5 ✓ ✓ City of Sunrise 10 ✓ City of West Palm Beach 5 ✓ ✓ Indian Creek Village 2 Florida Keys Aqueduct Authority 4 ✓ ✓ Miami -Dade Water & Sewer Department 10 ✓ ✓ Northern Palm Beach County Improvement District 5 The Children's Service Council of Palm Beach County 1 ✓ The Children's Trust 6 Town of Bay Harbor Islands 8 ✓ ✓ Town of Cutler Bay 1 Town of Palm Beach 1 ✓ ✓ Town of Southwest Ranches 5 ✓ Town of Surfside 5 ✓ ✓ Village of Key Biscayne 10 ✓ ✓ Village of Tequesta 1 ✓ MRCUM ACCOUNTANTS ADVISORS 19 Proposal for Independent Auditing Services www.marcumllp.com Page 169 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Michael Futterman is the firm's Government Services Practice Leader for the Southeast Region. He focuses much of his work in the local government, not -for -profit and employee benefit plan sectors. With more than 30 years of professional experience, primarily in the government services sector, Mr. Futterman provides consulting on accounting, financial reporting and operational matters. In addition, he conducts peer reviews for large and mid- size accounting firms. Within the Firm, Mr. Futterman performs quality control reviews of the employee benefit plan audit engagements, for government entities, government pension plans, and not -for- profit organizations. Mr. Futterman is actively involved in training for the professional staff and is responsible for developing internal training programs for the government, not -for -profit, and employee benefit plan sectors as well as external training for the accounting profession. Professional & Civic Affiliations American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Florida Government Finance Officers Association (FGFOA) Government Finance Officers Association (GFOA) South Florida Government Finance Officers Association (SFGFOA) GFOA Certificate of Achievement Program Special Review Committee, Member Miami -Dade, Broward and Palm Beach Counties Leagues of Cities Florida Public Pension Trustees Association Florida Association of Special Districts AICPA Employee Benefit Plan Audit Quality Center AICPA Governmental Audit Quality Center, Designated Audit Partner Dade Schools Athletic Foundation, Treasurer Articles, Seminars & Presentations "GASB Statement No. 72, Fair Value Measurement and Application", 2016 SFGFOA Training "Nuts and Bolts of an Audit", 2015 FGFOA Annual Conference "GASB Hot Topics", FGFOA Webinar Series, 2015 "GASB Statements No. 67 and 68" Marcum 2015 Governmental Symposium "Risk -Based Approach to Governmental Audits," Internal Training Annual Governmental Accounting (GASB) and Government Auditing Standards, Internal Training "Federal and Florida Single Audit Acts," Internal Training "Employee Benefit Plans," Internal Training (multiple years) "The New Risk Assessment Standards," Annual Internal Training "GASB Statement No. 34," Presentation to University of Miami Students "Preparing a Comprehensive Annual Financial Report," FICPA Training "Common Reporting Deficiencies in Governmental Financial Statements," Palm Beach Chapter FGFOA, 2012 CPE (past three years) Government 122 Other (Accounting, Auditing, Technical and Behavioral) 20 Total M/\IRCUM ACCOUNTANTS ADVISORS 1A7 ]IJCATIC Proposal for Independent Auditing Services www.marcumllp.com Page 170 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Current and Former Government Clients Michael D. Futterman,, PA Government Experienceo, Bal Harbour Village Years Includes Pension Single Broward County 5 ✓ Children's Services Council of Broward County City of Aventura 3 City of Boca Raton 9 ✓ ✓ City of Coconut Creek 5 ✓ ✓ City of Deerfield Beach 3 ✓ ✓ City of Florida City 22 ✓ ✓ City of Hallandale Beach 6 ✓ ✓ City of Hialeah 6 ✓ ✓ City of Hollywood 3 ✓ ✓ City of Homestead 10 ✓ City of Marathon 5 ✓ City of Miami 4 ✓ City of Miami Springs 7 ✓ City of Miramar 8 ✓ ✓ City of North Miami 15 ✓ ✓ City of North Miami Beach 15 ✓ ✓ City of Oakland Park 4 City of Palm Beach Gardens 5 ✓ ✓ City of Pembroke Pines 10 ✓ ✓ City of Pompano Beach 3 ✓ ✓ City of Sunny Isles Beach 5 City of Sunrise 8 ✓ City of West Palm Beach 5 ✓ ✓ Florida Keys Aqueduct Authority 7 ✓ ✓ Miami -Dade Water & Sewer Department 12 ✓ ✓ Miami Shores Village 8 ✓ Northern Palm Beach County Improvement District 9 The Children's Trust 6 ✓ Town of Bay Harbor Islands 16 ✓ ✓ Town of South Palm Beach 4 Town of Surfside 8 ✓ ✓ Village of Key Biscayne 25 ✓ ✓ Fy-11lage of Tequesta 5 ✓ M/\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 171 of 507 Agenda Item #1. hh� VILLAGE OF TEQUESTA, FLORIDA Branden A. Lopez is a senior manager in the Firm's Assurance Division. He has over 10 years of experience In the accounting profession providing accounting, and auditing, for local government and private enterprises across a variety of industries, both domestically and internationally. He provides services to a wide range of clients within the aforementioned industries, these include: manufacturing, not -for -profit (museums, charter schools, etc.), telecommunication, and employee benefit plans. In addition, Mr. Lopez has significant expertise in performing Federal and Florida Single Audits in accordance with OMB Uniform Guidance and the Florida Single Audit Act, as well as program -specific compliance audits. Mr. Lopez is involved in all phases of the audit process, from planning and initial risk assessment to ensuring compliance with all State and Federal laws, and the preparation and review of financial statements. He is client service driven and is always willing to assist clients with accounting, auditing and financial reporting issues, including but not limited to, implementation of new accounting pronouncements. Professional & Civic Affiliations American Institute of Certified Public Accountants (AICPA) Miami -Dade, Broward and Palm Beach County League of Cities, Associate Member South Florida Government Finance Officers Association, Associate Member Florida Government Finance Officer Association, Member (FGFOA) YMCA Young Professionals, Board Member CPE (past three years) Government 128 Other (Accounting, Auditing, Technical and Behavioral) 30 Total M/\IRCUM ACCOUNTANTS ADVISORS 158 0111N!r 1 [• Proposal for Independent Auditing Services www.marcumllp.com Page 172 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Current and Former Government Clients Branden Lopez,,PA Government ExperienceJob Children's Services Council of Broward County Years 2 Includes Pension Audits Single Audit City of Boca Raton 4 ✓ ✓ City of Coconut Creek 5 ✓ ✓ City of Deerfield Beach 3 ✓ ✓ City of Florida City 5 ✓ ✓ City of Hallandale Beach 4 ✓ ✓ City of Hollywood 3 ✓ ✓ City of Homestead 5 ✓ City of Miramar 2 ✓ ✓ City of Palm Beach Gardens 5 ✓ City of Pompano Beach 3 ✓ ✓ City of Sunrise 5 ✓ City of West Palm Beach 5 ✓ ✓ Indian Creek Village 2 Florida Keys Aqueduct Authority 4 ✓ ✓ Miami -Dade Water & Sewer Department 5 ✓ ✓ The Children's Trust 3 Town of Bay Harbor Islands 5 ✓ ✓ Town of Surfside 5 ✓ ✓ Village of Key Biscayne 5 ✓ ✓ Village of Tequesta 3 ✓ M/\RCUM ACCOUNTANTS ADVISORS 23 Proposal for Independent Auditing Services www.marcumllp.com Page 173 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Jose L. Antigua is a director in the Firm's IT & Risk Assurance Division. In this capacity, he is responsible for the assessment of the internal controls of Firm clients as they relate to financial audits. Mr. Antigua has more than ten years of experience working with information technology for clients in the financial, healthcare, IT services, government and retail industries. His experience includes IT infrastructure, e-mail systems, backup and networking. He has assisted with numerous audit engagements, developing and assessing IT risk over financial reporting, IT security (including vulnerability assessment, penetration testing and social engineering), IT Governance, disaster recovery and information systems management. He is an expert in the use of computerized audit techniques to access and analyze data to maximize audit efficiency. He has implemented numerous Continuous Audit (CA) and Continuous Control Monitoring (CCM) projects. In addition, Mr. Antigua works with Marcum's teams to bridge the gap between financial audits and internal controls and information systems auditing. He executes compliance engagements according to various regulations including SOX, HIPPA, SOC 11 2, 3, and AML. He identifies process and control weaknesses, analyzes complex systems and works with clients to streamline operations within time and resource constraints. Also he conducts IT Risk Assessments and IT Control Assessments in numerous vertical markets. Professional & Civic Affiliations Information Systems Auditing and Control Association (ISACA) Institute of Internal Auditors (IIA) Toastmasters International Designations & Accreditations Certified Information Systems Auditor ACL Certified Data Analyst and Trainer COBIT 5 Foundations (IT Governance and Management) Articles, Seminars & Presentatio(is Risk Management, an Integral Approach: June 2015 Governance, Risk and Compliance (GRC) in practice: November 2014 Internal Control Framework based on COSO 2013: October 2014 Closing the gaps between COBIT 4.1 and COBIT 5: August 2014 IT Audit for CISA exam preparation: July 2014 Information Security for Banking Industry: November 2013 CPE (past three years) Information technology related for a Certified Information Systems Auditor, including accounting, Auditing, COSO Technical and Behavioral) Total M/\IRCUM ACCOUNTANTS ADVISORS 158 24 Proposal for Independent Auditing Services www.marcumllp.com Page 174 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Christopher Caslow is a supervisor in the Firm's Assurance Division. He has approximately six years of experience in the accounting profession providing accounting, and auditing, for local government, and private enterprises across a variety of industries. He provides services to a wide range of clients within the aforementioned industries, these include: manufacturing, not -for -profit, telecommunication, and employee benefit plans. In addition, Mr. Caslow has significant expertise in performing Federal and Florida Single Audits in accordance with OMB Uniform Guidance and the Florida Single Audit Act, as well as program -specific compliance audits. Mr. Caslow is involved in all phases of the audit process, from planning and initial risk assessment to ensuring compliance with all State and Federal laws, and the preparation and review of financial statements. He is client service driven and is always willing to assist clients with accounting, auditing and financial reporting issues, including but not limited to, implementation of new accounting pronouncements. Partial Listine of Clients: • City of Boca Raton • City of Sunrise • City of Deerfield Beach • City of Palm Beach Gardens • City of Pompano Beach • City of Palm Beach Gardens • Northern Palm Beach County Improvement District • Town of Palm Beach • Village of Tequesta CPE (past three years) Government 92 Other (Accounting, Auditing, Technical and Behavioral) 22 Total M/\IRCUM ACCOUNTANTS ADVISORS 25 MIN!\ 1 [• Proposal for Independent Auditing Services www.marcumllp.com Page 175 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA GOVERNMENT PENSION PLAN EXPERIENCE MEMBERS Bal Harbor Village Police Pension Trust . 14 TMENT ..... $25 M City of Boca Raton Executive Employees Retirement Plan 11 $48 M City of Boca Raton General Employees' Pension Plan 11 $191 M City of Boca Raton Police and Firefighters' Retirement System 11 $400 M City of Florida City Police Pension Plan 22 $9 M City of Fort Lauderdale General Employees' Retirement System 7 $690 M City of Fort Lauderdale Police and Firefighters' Retirement System 12 $964 M City of Hallandale Beach General Employees Retirement System 5 $64 M City of Hialeah General Employees Retirement System 5 $685 M City of Hollywood Florida Employees' Retirement Fund 4 $332 M City of Miami Springs General Employees' Retirement System 8 $22 M City of Miami Springs Police and Firefighters' Retirement System 8 $32 M City of Miami Firefighters' and Police Officers' Retirement Trust 1 $1.5 Billion City of North Miami Special Police Officers' Retirement Pension Fund 1 $3.5 M Clair T. Singerman Retirement Plan (City of North Miami) 15 $130 M Miami Beach Employees' Retirement Plan 6 $660 M Miami Police Relief and Pension Fund 1 $70 M North Miami Police Pension 15 $79 M Town of Bay Harbor Islands Employees' Retirement System 15 $21 M City of Palm Beach Garden General Employees Pension 7 $4 M Town of Palm Beach Retirement System 7 $230 M Village of Key Biscayne Employee Retirement System 25 $43 M Village of Tecluesta Employees Retirement System 11 $23 M M/\RCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 176 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Professional Development Every year, Marcum provides a minimum of 40 hours of continuing professional education (CPE) in-house to all professional staff. These seminars include sessions in government accounting, auditing and financial reporting, including Yellow book, single audit, IT I **� audits and information systems and other accounting 2f)I � I I I I � I and auditing issues. In addition to the in-house rh training, our partners and professional staff attend ` various outside seminars/conferences. GOVERNMENT 5 Y M P O 5 I U M MARCUM a A A A IA"*d�-%iAA Marcum is also committed to providing professional development programs to the entire South Florida community involved in the government sector. For the past 26 years, Marcum has presented an annual Government Symposium, which is an 8-hour accounting and auditing seminar that focuses on current developments in government affairs, including accounting, legal and operational topics. We encourage our clients, and non -clients, at no cost to them, to attend this technical (CPE) Symposium. During 2020, our 26t" Annual Government Symposium was hosted virtually. Marcum affirms all members of the audit team meet or exceed the CPE requirements mandated by professional auditing standards (including Government Auditing Standards) and all CPAs assigned meet or exceed the CPE and ethics training mandated by the Florida State Board Accountancy. In addition, the partner and quality control director on the proposed engagement team have been instrumental in the implementation of new pronouncements. Most recently, to note significant GASB pronouncements, the team assisted our clients with the implementation of GASB Statement No. 72, Fair Value Measurement and Application and GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other than Pensions. Understanding of Work Marcum LLP affirms our understanding of the work to be done and commit to perform the work within the specified time period. NIARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 177 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Team Participation The following is a summary of the proposed hours for the audit services for each year of the contract. Partner and Manager Commitment a significant investment of time by senior members of the team ensures an effective and efficient process Staff Auditors Partners/Managers 29/ 34% Senior/In-Charge 37% Longevity of Staff/Turnover Rate Since all of Marcum's government audit staff are qualified to perform financial and single audits of local governments and other government agencies, the Firm can assure the quality of staff over the term of the engagement. The turnover of managerial personnel in Marcum's government team is less than 5% based on the past three (3) years. Moises D. Ariza, Michael D. Futterman, and Branden Lopez are key team members and will be available to the extent proposed for the duration of the project. No key personnel will be removed or replaced without the prior written concurrence of the Village. CPA Licenses A listing of all relevant licenses is available in Appendix B. All licenses are active and in good standing. Affirmations We affirm that all CPA's assigned to the engagement have properly maintained CPE in governmental accounting as required by the Board of Accountancy. We affirm that all CPA's assigned to the engagement have attended the required "Ethics" training by the Board of Accountancy. M/\[Rcum ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 178 of 507 Page 179 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA TAB 4: PROJECT APPROACH 1) Audit Approach The audit will be conducted in four phases, as shown below. These phases are discussed in more detail on the following pages. Obtain an Understanding of the E ntit` s Operations 66 as Evaluate Internal Controls 9a 0a Develop Audit Plan and Strategies 0 0 0 0 Prepare Audit Programs 0 0 0 0 Information Tee h nol Review M/\RCUM ACCOUNTANTS ADVISORS a a 9 0 Perform Tests of Tran saeti on a a 9 0 Test Co mpliancc with Laws, Rules, Regulations, and Contracts Documentation Reviewed by Partners 6 606 Air ditor � s Conclusions Documented 0 0 0 a Preliminary Discussion with Manage me nt of Audit Findings Prepare Auditors Reports a a 9 a Review the Draft Financial Statements a a 9 a Discuss Final Results with Management a a a a Exit Coni'erencc 'WWW] Presentation to Village Council Proposal for Independent Auditing Services www.marcumllp.com Page 180 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA LJ Phase 1: Strategic Planning — Procedures for Internal Control A thorough understanding of the Village and its operating environment is essential for developing an efficient, cost-effective audit plan. During this phase, the engagement partner and key supervisory personnel will meet with the appropriate personnel to ensure we have an understanding of your operations. You will also have the opportunity to express your expectations regarding the services that we will provide. This effort will be coordinated so that there will be minimal disruption to your staff. During this phase we will perform the following activities: Review the current regulatory and statutory compliance requirements within which the Village operates. This will include a review of applicable state regulations; ordinances, contracts, and other agreements; meeting minutes of the Village Commission, as applicable; Review major sources of information such as budgets, organization charts, procedures manuals, financial systems and management information systems; Determine the most practical and effective way to apply computer -aided audit tools to convert and analyze data and generate reports; Performance of fraud inquiries and retrospective review; Determination of materiality levels; Regarding controls that are relevant to the audit,. Marcum will evaluate the design of the controls and determine whether they have been properly designed and implemented; Reevaluation of Village provided major fund determination worksheet; Documentation of current year activity expectations and performance of preliminary analytical procedures; Review internal control systems, including determining an audit risk assessment; Consider the methods used to process accounting information that influence the design of the internal control system. This includes understanding the design of relevant policies, procedures, and records and whether they have been placed in operation; Design audit programs to ensure that they incorporate financial statement assertions, specific audit objectives and appropriate audit procedures to achieve the specified objectives; Identify and resolve accounting, auditing and reporting matters; and Prepare detailed audit plans, including a list of schedules to be prepared by the Village's personnel. Risk -Based Audit Technologies The Firm employs a risk -based approach early in the audit process. This approach considers how the overall risk identified in the general risk analysis affects specific account balances. We consider, in part: Relative significance of the account to the financial statements as a whole; Volume of transactions; Susceptibility of the account to fraud; Accounts that have traditionally required significant adjustments; and Account with complex calculations, judgement, and accounting issues that have a high assessed level of inherent risk. NV RCUM ACCOUNTANTS ADVISORS 30 Proposal for Independent Auditing Services www.marcumilp.com Page 181 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Based on these considerations, we assess the inherent risk and control risk to determine the overall audit risk. Once this assessment is completed, the audit procedures to be used are determined. By redirecting our efforts through arisk-based approach, audits are significantly enhanced, which provide greater value to our clients. We will use several approaches to conduct the audit engagement. These approaches include traditional audit techniques and strategies, and an evaluation of the systems utilized by the Village. Single Audits Under the Federal and Florida Single Audit Acts and the Uniform Guidance, Marcum has additional testing and reporting responsibilities for compliance, as well as internal control over compliance, beyond a financial statement audit performed in accordance with GAAS and Government Auditing Standards. As required by the Uniform Guidance and Florida statutes, Marcum will plan underlying testing of internal control over compliance and performs such testing to support a low assessed level of control risk of noncompliance for major programs. Marcum also has extensive experience in auditing federal programs from FEMA as a result of hurricanes. We will design and perform audit procedures, including tests of details (which may include tests of transactions) to obtain sufficient appropriate audit evidence about the Village's compliance with each of the direct and material compliance requirements in response to the assessed risks of material noncompliance. In general, Single Audit procedures may include: 1. Identify the Village's major programs to be tested and reported on for compliance. 2. Identify the compliance requirements applicable to each major program. 3. Determine which of the compliance requirements identified could have a direct and material effect on each major program. 4. Consider relevant portions of the Village's internal control over compliance for each direct and material compliance requirement for each major program. 5. Obtain sufficient appropriate audit evidence, which involves testing internal control over compliance and compliance with direct and material compliance requirements for each major program. 6. Consider indications of fraud. 7. Consider indications of abuse. 8. Consider subsequent events. 9. Form an opinion about whether the Village complied with the direct and material compliance requirements. 10. Perform follow-up procedures on previously identified findings. M/\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 182 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Specific Fraud Investigative Techniques Professional Auditing Standards imposes on auditors the additional responsibility to "plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements due to fraud." By redirecting our efforts through a risk -based approach and additional fraud inquiry techniques, audits are significantly enhanced. Phase Ik Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matters that may impact the completion of our audit work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to: Apply analytical procedures to assist in planning the nature, timing and extent of auditing procedures used to obtain evidential matter for specific account balances or transaction classes. Analytical procedures are utilized in almost every audit area tested. Perform substantive account balance and transaction tests. Samples will be drawn from major transaction systems, including cash disbursements, cash receipts, accounts payable, and payroll. The size of the samples will be determined after the review of the internal control system. i) Proposed Segmentation The following is a summary of the proposed hours for the audit services for the initial year of the contract. NIARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 183 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA ii) Level of Staff 1. PARTNERS Partners have the primary responsibility for assuring that the Firm's commitments to the Village are carried out to the client's satisfaction. Essential Functions • Responsible for Firm -wide audit practice • Allocates Firm's resources to meet client's needs • Assumes overall responsibility for audit • Discusses important aspects of audit with client • Resolves any audit issues with client • Reviews the audit documentation to ensure the audit is carried out with due professional care • Reviews financial statements, auditor's reports, and management letter comments and discusses them with client • Signs audit reports and management letters • Meets with management on an as -needed basis • Communicates progress of the engagement, problems, and resolutions to the client 2. MANAGERS The audit manager oversees the engagement and communicates with the client on a one-on-one basis. Essential Functions • Plans, schedules, and staffs the engagement • Evaluates internal controls and work programs prepared by staff • Reviews working papers for accuracy and completeness and reviews financial statements for suitability of presentation and adequacy of disclosures • Anticipates problem areas of the engagement and questions that will arise • Keeps partners informed of all important developments on the engagement, analyzes problems and recommends solutions • Supervises all staff and reviews workpapers prepared by staff to ensure that they are prepared in accordance with generally accepted professional and Firm standards • Resolves accounting and auditing problems as they arise • Reviews with the partner significant findings or questions that arise involving accounting principles o statement presentations • Writes comments for management letters • Reviews financial statements, notes, schedules, and management letters for later discussion between the partner and the client • Communicates the engagement's progress, problems, resolutions, and other concerns to the client NIARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 184 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA T 3. SUPERVISORS/SENIORS Supervisors are the liaison between the partners, the manager and the client. Essential Functions I • Supervises staff and reviews workpapers prepared by seniors and staff to ensure that they are prepared in accordance with generally accepted professional and firm standards • Performs audit procedures as assigned by the manager • Resolves accounting and auditing problems as they arise • Studies and evaluates the client's internal controls • Reviews with manager significant findings or questions involving accounting principles or statement presentation • Writes comments for management letter • Reviews financial statements, notes, schedules and management letters for later discussion between the manager and the client • Communicates the engagement's progress, problems, resolutions and other concerns to the client 4. STAFF AUDITORS Staff auditors perform a wide variety of diversified assignments under the direction of supervisory professionals. Essential Functions • Performs less complex audit procedures as assigned by the supervisor • Performs tests of transactions and accounts • Prepares and indexes audit documentation • Tests client accounting and analysis schedules • Proposes audit adjustments for review by the supervisor • Assists in preparing confirmation requests for mailing • Informs the supervisor of audit issues • Assists in proofing financial statements M/\IRCUM ACCOUNTANTS ADVISORS 34 Proposal for Independent Auditing Services www.marcumllp.com Page 185 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA 1W in and viiiJ Statistical Sampling There are three types of tests that involve audit sampling (statistical and non -statistical sampling) which Marcum will use: Account Balance Tests Substantive tests of account balances are performed on year-end balances. Certain accounts justify a 100 percent examination, such as confirming an investment and bank balance, which does not involve sampling at all. Transaction and Control Tests Substantive transaction and control tests are often combined to use one sample to achieve more than one audit objective. We often test the controls to verify that the transactions were properly authorized in accordance with the Village's procedures. Compliance Tests Compliance tests with laws and regulations are included with the tests of transactions and controls. Additional samples are sometimes necessary to test specific laws and regulations. Sample sizes for compliance testing are determined based on the number of transactions and the significance of the requirement. The audit team will report on a weekly basis to management the status of any potential adjustments so that management may have adequate time to investigate, gather information and respond, if necessary. iv and vi) Electronic Data Processing Data Request and Collection Procedure Our firm believes that open and honest communication is a hallmark of strong client service, and without open and honest dialogue, the auditor/client relationship cannot properly function. During the planning phase of the audit, Marcum will schedule a "Planning Kick -Off Meeting" with your organization's management. This meeting allows our team to meet in person with management and revisit audit time frames and due dates, as well as determine the level of assistance we need from your staff and management team. An "Auditor Request List" will be prepared and delivered to you prior to, or shortly after, the close of the meeting. The requested schedules, report, agreements, etc. requested in the "Auditor Request List" are collected by Marcum LLP via a secure workflow tool. Our information technology department has established a secure workflow data management tool ("INFLO") on our network for each of our clients. We use the INFLO site as a virtual common workspace that is keyed to our data request lists and electronic audit system. We have been using the software for the past four years with much success. Any data we request from you can be easily uploaded to the secure site and seamlessly downloaded by our client service team directly into our electronic work programs. This web -based tool minimizes the use of a -mails to transmit data, enhances the security of your information and eliminates duplicate requests for data. Our software tools and approach to our work reduce demands on client resources and saves our clients both time and money. M/\RCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 186 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA In addition, INFLO provides real-time audit update information which is available at anytime to the Village, such as the progress current of the audit and the status of the audit requests specifically tailored to the engagement. All this information is available through the INFLO dashboard. Information Technology Audit Techniques and Qualifications Recently, Marcum LLP was named a Best Firm for Technology by Accounting Today, in its inaugural review of accounting firms that are innovating the use of technology to build more responsive, profitable and BEST sustainable practices. Accounting Today focused on how firms consider FIRMS FAR overall technology strategy, use it to better serve clients, and build it into JONOLOGY their culture. Measurements of digital workflow, technology distribution, and other workplace metrics also factored into the selections. _ In accordance with Professional Auditing Standards, we are required to gain an understanding of the procedures, both automated and manual, by which transactions are initiated, recorded, processed and reported, from their initiation to their inclusion in the financial statements. During the planning stage of our audit, we evaluate the effect information technology (IT) will have in performing our audit procedures. This evaluation includes obtaining an understanding (generally through observations and inquiries of IT personnel) of internal controls and identifying those controls that are automated. Our approach includes review of IT general controls as follows: Security —Physical and Access Controls, Change Management for Systems and Configurations, Application/System Development and Customization, IT Risk Management, Data Backup and Recovery/Business Continuity Plans, Electronic Banking Wire and ACH Security, and Segregation of Duties within Systems and IT function. When key internal controls are automated, we use our IT specialist to perform a detailed review of those automated controls. Our IT Audit Specialist, Jose Antigua will then communicate to the audit engagement team as to whether such controls are working as prescribed by management. With this information, the audit engagement team determines the extent of their audit procedures. Our IT audit professionals throughout the firm maintain certifications and credentials including Certified Information Systems Auditor (CISA), Certified Information Systems Security Professional (CISSP), Certified Information Technology Professional (CITP) and other IT certifications requiring regular annual CPE hours. The assigned IT Risk Audit Director is Jose Antigua. Mr. Antigua has more than ten years of experience working with information technology for clients in the financial, healthcare, IT services, government and retail industries. His experience includes IT infrastructure, e-mail systems, backup and networking. M/\RCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 187 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA nr� He has assisted with numerous audit engagements, developing and assessing IT risk over financial reporting, IT security (including vulnerability assessment, penetration testing and social engineering), IT Governance, disaster recovery and information systems management. He is an expert in the use of computerized audit techniques to access and analyze data to maximize audit efficiency. He has implemented numerous Continuous Audit (CA) and Continuous Control Monitoring (CCM) projects. In certain situations where there is significant accounting data processed electronically, we use several state-of-the-art software programs (IDEA and Team Mate Analysis) to extract and summarize computerized financial data files. These programs provides an efficient way for us to extract and test computerized accounting information, enabling us to audit through the computer, rather than around the computer. Some of the uses of this program are: Retrieving aged receivables information Extracting credit balances in accounts receivable reports Extracting pre -determined sample items from reports for testing Merging files for the purposes of extracting information that meets predetermined criteria Sorting information and footing report Searching for anomalies Searching for related party transactions Searching disbursements for selected vendors Journal Entries Testing v) Type and Extent of Analytical Procedures Tasks to be performed in Phase II of Marcum LLP's Audit Process include applying analytical procedures to assist in planning the nature, timing and extent of auditing procedures used to obtain evidential matter for specific account balances or transaction classes. Analytical procedures are utilized in almost every audit area tested. Analytical procedures will be performed at both the government -wide and fund level financial statement and will include the following, where applicable: Comparison of original budget (revenue sources and appropriations) to actual amounts. Comparison of major revenue, expenses, and expenditure amounts to: o Preliminary expectations based on budgets and forecasts. o Prior year's amounts. Consideration, to the extent applicable, of the certain key financial relationships in relation to preliminary expectations to determine if there are unusual or unexpected balances or unexpected relationships. Analytical procedures will be used in substantive testing for certain revenue and expenditure activities, when deemed efficient. MARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 188 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA vii) Laws and Regulations and Compliance Tests Compliance tests with laws and regulations are included with the tests of transactions and controls. Additional samples are sometimes necessary to test specific laws and regulations. Sample sizes for compliance testing are determined based on the number of transactions and the significance of the requirement. Testing will be generated to ensure compliance with rules, laws, and regulations; not limited to Rules of the Auditor General, Florida Statutes, Federal OMB Uniform Guidance Guidelines and the Florida Single Audit Act. Phase 111: Evaluation of Audit Results This phase includes a review of all audit documentation by the partners to ensure that testing and documentation support the conclusions reached. This phase also includes preliminary discussions with management of the audit findings. Marcum will accumulate misstatements identified during the audit, other than those that are clearly trivial and will determine whether the audit plan and strategy per audit area needs to be revised. Phase IV: Reporting In this phase of the audit, the engagement team will complete the tasks related to the closing of year-end balances and financial reporting. This will include final testing in areas including compliance, balance sheet accounts, revenues and expenditures. Upon receipt of the draft CAFR, we will turn around the draft with our comments within seven to ten days. Final reports will be issued by the agreed upon date. The audit partner and/or audit manager will be available to present the audit report in person. Exit Conference Upon completion of audit work, Marcum will hold a closing or exit conference with senior members of the Village's finance department and the Village manager. The exit conference assists Marcum in obtaining the views of responsible officials concerning the findings, conclusions, and recommendations, as well as planned corrective action, as required by Government Auditing Standards and OMB Uniform Guidance. This conference also provides the Village with an advance opportunity to discuss whether planned corrective actions adequately address the auditor's recommendations and to initiate corrective action without waiting for a final audit report. Marcum will also consider having preliminary exit meetings with directors, department heads, and other operating personnel who have direct responsibility for financial management systems and/or the administration of federal awards, as necessary. MARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 189 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA Management Letter/Findings Effr The Firm will prepare a management letter for the Village to identify systemic ter: deficiencies observed. The letter also may offer recommendations for changes in ' Internal corftI suggestfom accounting and other procedures in order to improve operations of the Village. . Operational g Workable schftns As each potential management letter point is identified in the audit process, the * Cost vs, benefd engagement team will document the condition our recommendation and the walua kris * Identify areas for benefits of the recommended action. All potential comments will be reviewed e i nde with key staff members before issuance. 1laboralw process The Firm's policy is to prepare this report as a vehicle for suggesting improvements to enhance efficiency, management effectiveness, and the degree of internal control. Findings (material weaknesses and significant deficiencies and material instances of noncompliance) are required to be reported in writing and will be included in the schedule of findings and questions costs. 2) Implementation Schedule Marcum is committed to completing the audit procedure within the below timeframe or within any other schedule requested by the Village. With Marcum having a complete government service team of 46 locally based individuals and more than 2,500 associates nationwide allows us to meet or exceed client deadlines. Marcum LLP is available to commence the audit as soon as notification of award has been issued. Each of the following will be completed as stipulated by the RFP: 1. Detailed Audit Plan - Marcum will provide the Village by August 1 of each year both a detailed audit plan and a list of all schedules to be prepared by the Village. 2. Interim Work - Marcum will perform interim work during the summer months with prior coordination with the Finance Director. 3. Fieldwork - Marcum will complete all fieldwork by February 28 of each year. 4. Draft Reports - Marcum will have drafts of the audit reports and recommendations to management available for review by the Finance Director by the first week of March of each year. 5. Auditor's Opinion - Marcum will provide an opinion no later than the second week of March so Village staff can proceed with report reproduction efforts and meet the GFOA deadline of March 31 of each year. Marcum will be available to present the CAFR, Single Audit and Management Letter to the Village Council as requested. 3) Ability to Begin Work Marcum LLP is available to commence the audit as soon as notification of award has been issued. M/\[Rcum ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 190 of 507 Page 191 of 507 Agenda Item #1. EXHIBIT B - NON -COLLUSION AFFIDAVIT STATE of Florida COUNTY OF Palm Beach } ss } Moises D. Ariza Partner (Sole owner, member of firm, corporate official) (Complete and submit with proposal) being duly sworn, says that he/she is Marcum LLP of (individual, firm or corporate name) which has by the enactment of this document affirmed that he/she, in the preparation of the bid/proposal estimates, has not entered into any verbal and/or written agreement with any of the other bidders/proposers or their agents for the specific purpose of fixing bid/proposal estimates to benefit him/her-self or the firm he/she represents. Certification: The Undersigned Bidder/Proposer certifies that it has not been convicted of bribery or attempting to bribe an officer or employee of the State of Florida, or any unit of government in the State of Florida, nor has the Bidder/Proposer made an admission of guilt of such conduct which is a matter of record, nor has an official, agent, or employee of the Bidder/Proposer committed bribery or attempted bribery on behalf of the Bidder and pursuant to the direction or authorization of a responsible official of the Bidder. The Undersigned Bidder/ Proposer further certifies that it is not barred from bidding on this contract as a result of a conviction for the violation of state laws prohibiting bid -rigging or bid -rotating. ign ..� Subscribed and sworn to me this 9th dayo f April 2021 17 A -U� eat tart' Public ir�r�# BRANDLEASIS LOPEZ {� Notary Pate of Florida =• *= Comm# HH 7076 ti My Coon Expires *, CW J2024 Page 192 of 507 Agenda Item #1. EXHIBIT C - Conflict of Interest Statement This Request for Proposal is subject to the conflict of interest provisions of the policies and Code of Ordinances of the VILLAGE OF TEQUESTA, the Palm Beach County Code of Ethics, and the Florida Statutes. The Bidder shall disclose to the VILLAGE OF TEQUESTA any possible conflicts of interests. The Bidder's duty to disclose is of a continuing nature and any conflict of interest shall be immediately brought to the attention of the VILLAGE OF TEQUESTA. CHECK ALL THAT APPLY: NTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal due to any other clients, contracts, or property interests. ElTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the policies and Code of Ordinances of the Village of Tequesta, as amended from time to time. OTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the Palm Beach County Code of Ethics, as amended from time to time. ElTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in Chapter 112, Part III, Florida Statutes, as amended from time to time. IF ANY OF THE ABOVE STATEMENTS WERE NOT CHECKED, the undersigned business, by attachment to this form, shall submit information which may be a potential conflict of interest due to any of the above listed reasons or otherwise. The undersigned understands and agrees that the failure to check the appropriate blocks above or to attach the documentation of any possible conflicts of interest may result in disqualification of your proposal or in the immediate cancellation of your agreement, if one is entered into. Marcum LLP PA Y R INDIVIDUAL NAME r r �U-(±IAAIZ IGNATLIRI; Moises D. Ariz NAME (PRINT OR TYPE) Partner TITLE, IF A COMPANY 24 Page 193 of 507 Agenda Item #1. EXHIBIT D - Drug -Free workplace Form The undersigned vendor in accordance with Florida Statutes, Marcum LLP (Name of Business) Chapter 287, Section 287.087 hereby certifies that does: 1. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 2 Inform employees about the dangers of drug abuse in the workplace, the business's policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 3. Give each employee engaged in providing the commodities or contractual services that are under bid a copy of the statement specified in subsection (1). 4 In the statement specified in subsection (1), notify the employees that, as a condition of working on the commodities or contractual services that are under bid, the employee will abide by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or nolo contendere to, any violation of Florida Statutes, Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction_ 5. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee's community, by any employee who is so convicted. (X Make a good faith effort to continue to maintain a drug -free workplace through implementation of this section. As the person authorized to sign the statement, I certify that this firm complies fully with the above requirements. Marcum LLP Proposer's Name 25 April 9, 2021 Date Page 194 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Marcum LLP RFP No.: FINO1-21 Reference (Name): City of Boca Raton, Florida RFP Title: Independent Audit Services Name/Title: Linda Davidson/Financial Services Director Phone: 561-393-7729 Project: Annual Audit Services Fax: Ldavidson@ci.boca-raton.fl.us J Manag er: er: Moises Ariza Partner Total Project Cost: 189,854.97 (2020 Audit) � g Other Key Project Beila Sherman, QC Director and Hermes Garzon, Audit Manager � Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Financial Audit, Federal Single Audit, General Employees Pension Audit, Police and Fire Retirement System Audit, and Executive Employee Retirement Plan (EERP) Audit No. Questions Rating Comments . irm-to-- your project. Did they devote the time and management staff necessary for successful and timely work? 2. Rate the quality of customer service and the competence and accessibility of the 57 personnel. 3. Rate how well the firm listened and understood the project specific needs of our organization, 4. Rate how well the firm met the major schedule milestones for the project. 5. Rate the firm's success at minimizing and controlling potential mistakes. G. Rate the overall ualit of the work. 7. Rate the technical competence of the firm and its consultants. S. Rate the integrity and professionalism of the firm. 9. If you have a similar contract to undertake in the fut re, would the firm be considered? Ye ❑ No El Rating: ]Poor 2=Fair 3 Average 4 =Good 5=Excellent 62 Signature Date 26 Page 195 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Marcum LLP . RFP No.: FINO 1-21 Reference (Name): City of Palm Beach Gardens, Florida RFP Title: Independent Audit Services Name/Title: Allan Owens, Finance Administrator Phone: 561-799-4163 Annual Audit Services aowens@pbgfl.com Project: Fax: Project Manager: Moises Ariza, Partner Total Project Cost: $92,280 Other they .1 Pr0'ect Personnel: Michael Futterman, QC Director and Tammy Goldstrich, Audit Director Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Financial Audit, Federal Single Audit No. Questions Rating Comments Rate the level of commitment of the firm to 5 The firm provided a consistent team that your project. Did they devote the time and completed all work within our time frame. management staff necessary for successful and timely work? 2. Rate the quality of customer service and the 5 The firm is quick to respond and assist to competence and accessibility of the any phone calls made throughout the year. personnel. 3. Rate how well the fli-in listened and 5 understood the project specific needs of your organization. 4. Rate how well the firm met the major 5 The firm performed interim work and fieldw schedule milestones for the project. 5. Rate the firin's success at minimizing and 5 Qualified staff and # of approval levels controlling potential mistakes. Rate the ovet-all quality of the work. 5 —6. 7. Rate the technical competence of the firm 5 We were able to receive guidance on GAS and its consultants. 8. Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes X No El Rating: ]=Poor 2=Fair 3=A))erqge 4=Good 5=Excellent Signature Date 26 Page 196 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review*. Marcum LLP Reference (Name)-. Town of Palm Beach, Florida Name/Title: Jane LeClainche, Finance Director Project: Annual Audit Services RFP No.: FINOI-21 RFP Title-. Independent Audit Services Phone: 561-227-6330 Fax: jleclainche@townofpalmbeach. Project Manager: Moises Ariza, Partner Total Project Cost: $90,715 Other Key Project Personnel: Michael Futterman, QC Director and Tammy Goldstrich, Audit Director Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Financial Audit, Federal Single Audit, Agreed Upon Procedures No. Questions Rating_ Comments 1. Rate the level of commitment of the firm to 5 They are very responsive and attentive. your project. Did they devote the time and management staff necessary for successful and timely work? 2. Rate the quality of customer service and the 5 See above competence and accessibility of the personnel. 3. Rate how well the firm listened and 5 They have a very good understanding of understood the project specific needs of governmental accounting. your organization. 4. Rate how well the firm met the major 5 schedule milestones for the project. 5. Rate the firm's success at minimizing and 5 They are very analytical and organized. controlling_p tential mistakes. 6. Rate the overall quality of the work. 5 7. Rate the technical competence of the firm 5 and its consultants. 8. Rate the integrity and professionalism of the 5 They have bee very professional firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes X No El Rating: -I=Poor 2=Fair 3=Average 4=Good 5=Excellent Digitally signed by Jane Le Clainche Jane Le Clainche, . . o. 03/26/21 -Date: 2021.03.26 16:37:34 -04'0 Signature Date 26 Page 197 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Marcum LLP RFP No.: FINO 1 -21 Reference (Name): City of Sunrise, Florida RFP Title: Independent Audit Sei-vices Name/Title: Ernie Acosta Phone: 954-746-3215 Project: Annual Audit Services Fax: EAcosta@sunrisefl.gov Project Manager: Moises Ariza, Partner Total Project Cost: $167,953 (2020 Audit) Other Key Project Personnel: Michael Futterman, QC Director and Hermes Garzon, Audit Manager Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Financial Audit, Federal Single Audit, and State Single Audit No. Questions Rating Comments I Rate the level of commitment of the firm to 5 They are very committed to completing the your project. Did they devote the time and audit timely and they take all needed steps management staff necessary for successful to accomplish it. and timely work? 2. Rate the quality of customer service and the 5 Staff is very competent, they make competence and accessibility of the themselves accessible through the year. personnel. 3. Rate how well the firm listened and 5 They are very sensitive to our specific understood the project specific needs of needs and accommodate when possible. your organization. 4. Rate how well the firm met the major 5 They meet all timing requirements. schedule milestones for the project. 5. Rate the firm's success at minimizing and 5 Most cases, once new staff learns our pros controlling potential mistakes. 6. Rate the overall quality of the work. 5 They produce quality work and are very thorough. 7. Rate the technical competence of the firm 5 Happy with their competence & depth of kn and its consultants. 8. Rate the integrity and professionalism of the 5 Never had any issues!! firm. 9. If you have a similar contract to undertake Yes, they are very good and work very well in the future, would the firm be considered? with our staff. Yes X No F1 Rating: ]=Poor 2=Fair 3=Average 4=Good 5=Excellent 03/26/2021 Signature 26 Date Page 198 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Marcum LLP Reference (Name): City of Pompano Beach Name/Title: Andrew Jean-Pierre Project: Annual Audit Services RFP No.: FIND l -21 RFP Title: Independent Audit Services Phone: 954-786-4680 Fax: And rew.Jean-Pierre a@copbfl.co Project Manager: Moises Ariza, Partner Total Project Cost: $136,066 (2020 Audit) g Other Key Project Personnel: Michael Futterman, CSC Director and Nicholas Martin, Audit Supervisor Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Financial Audit, CRA Audit, Federal Single Audit, and State Single Audit No. Questions Ratin Comments I . Rate the level of commitment of the firm to 5 your project. Did they devote the time and management staff necessary for successful and timely work? 2. Rate the quality of customer service and the 5 competence and accessibility of the personnel. 3. Rate how well the firm listened and 5 understood the project specific needs of our organization. 4. Rate how well the firm met the major 5 schedule milestones for the project. 5. Rate the firm's success at minimizing and 5 controllingpotential mistakes. 6. Rate the overall quality of the work. 5 7. Rate the technical competence of the firm 5 and its consultants. 8. Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake Outstanding firm. Staff is very in the future, would the firm be considered? knowledgeable. Audit is completely timely for GFOA and other reporting requirements. Yes ® No 0 Rating: I=Poor 2=Fair 3 Average 4=Good S=Excellent , q 3/27/2021 Signa ure Date 26 Page 199 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Marcum LLP Reference (Name): Children's Services Council of Palm Beach Name/Title: Debra Heim, Chief Financial Officer Project: Annual Audit Services RFP No.: FIND 1 -21 RFP Title: Independent Audit Services Phone: 561-374-7624 Fax: 561.374.7824 Project Manager: Moises Ariza, Partner Total Project Cost: $49,250 Other Key Project Personnel: Michael Futterman, QC Director and Branden Lopez, Audit Senior Manager Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Financial Audit and Federal Single Audit No. Questions Rahn Comments 1. Rate the level of commitment of the firm to 5 Yes, the team at Marcum was very your project. Did they devote the time and committed. The management team was management staff necessary for successful very responsive to our audit. and timely work? 2. Rate the quality of customer service and the 5 Customer service was outstanding. All competence and accessibility of the were very accessible. personnel. 3. Rate how well the firm listened and 5 Marcum was very familiar with our needs. understood the project specific needs of They handle numerous accounts like us. your organization. 4. Rate how well the firm met the major 5 All steps were very timely. schedule milestones for the project. Rate the firm's success at minimizing and 5 Outstanding controlling_p tential mistakes. 6. Rate the overall guality of the work. 5 Perfect, as expected 7. Rate the technical competence of the firm 5 Outstanding and its consultants. 8. Rate the integrity and professionalism of the 5 All were extremely professional firm. 9. If you have a similar contract to undertake 5 Absolutely in the future, would the firm be considered? IV .1 CS 1%^`1 No Rating: Debra Heim Signature ]=Poor 2-Fair 3=Average 4=Good 5=E.rcellent Digitally signed by Debra Heim -Date: 2021.03.26 14:00:34 -04'00' 3/26/2021 26 Date Page 200 of 507 Agenda Item #1. EXHIBIT F — Notification of Public Entity Crimes Law Pursuant to Section 287.133, Florida Statutes, you are hereby notified that a person or affiliate who has been placed on the convicted contractors list following a conviction for a public entity crime may not submit a Proposal on a contract to provide any goods or services to a public entity; may not submit a Proposal on a contract with a public entity for the construction or repair of a public building or public work; may not submit Qualifications on leases or real property to a public entity; may not be awarded or perform work as a contractor, supplier, sub -Proposer, 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 [F.S.] for Category Two [$3 5,000.00] for a period of thirty-six (3 6) months from the date of being placed on the convicted contractors list. Acknowledged by: Marcum LLP Firm Name ... � Siuig Moises D. Ariza, Partner Name and Title (Print or Type) April 9, 2021 Date 27 Page 201 of 507 Agenda Item #1. EXHIBIT G — Truth -in -Negotiation Certificate The undersigned warrants: i ) that it has not employed or retained any company or person, other than bona fide employees working solely for the undersigned, to solicit or secure the Agreement and iij that it has not paid or agreed to pay any person, company, corporation, individual, or firm other than its bona fide employees working solely for the undersigned or agreed to pay any fee, commission, percentage, gift, or any other consideration contingent upon or resulting from the award or making of the Agreement. The undersigned certifies that the wage rates and other factual unit costs used to determine the compensation provided for in the Agreement are accurate, complete, and current as of the date of the Agreement. This document must be executed by a Corporate Officer. Name. Moises D. Ariza Title Partner Date: April 9. 2921 Signature: r 28 Page 202 of 507 Agenda Item #1. EXHIBIT H -- village Clerk's office ADA Compliancy Statement The Village of Tequesta strives to be an inclusive environment. As such, it is the Village's policy to comply with the requirements of Title 11 of the American with Disabilities Act of 1990 ("ADA") by ensuring that the Contractor's [agreement /bid documents and specifications] are accessible to individuals with disabilities. To comply with the ADA, the Contractor shall provide a written statement indicating that all [ agreement /bid documents and specifications], from Contractor, including files, images, graphics, text, audio, video, and multimedia, shall be provided in a format that ultimately conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0 (Dec. 11, 2008) ("WCAG 2.0 Level AA"), published by the World Wide Web Consortium ("W3C"), Web Accessibility Initiative ("WAI"), available at the Web Content Accessibility Guidelines page (http://www.w3.org/TR/WCAG). Required Confirmation: L Moises D. Ariza , have read the above compliancy statement and confirm the agreement, p l� bid documents and specifications, including files, images, graphics, text, audio, video, and multimedia, contained within this bid packet are accessible to individuals with disabilities and conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0. 4r leer Se ti ve i Arta u re Date: April 9, 2021 29 Page 203 of 507 Agenda Item #1. .. e� October 2018 Request for Taxpayer identification Number and Certification Give Form to the requester. Do not Department of the Treasury Internal Revenue Service ■ Go to www.irs.gov/FormW9 for instructions and the latest information. send to the IRS. 1 Name (as shown on your income tax return). Name is required on this line, do not leave this line blank. Marcum LLP 2 Business nameldisregarded entity name, if different from above `o 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the a) following seven boxes. a o ❑ Individual/sole proprietor or ❑ C Corporation ❑ S Corporation ❑ Partnership ❑ Trust/estate Ch single -member LLC ❑ Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) 0- 0 Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check 0 LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is '>C — another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single -member LLC that a v is disregarded from the owner should check the appropriate box for the tax classification of its owner. � ❑►I Other (see instructions) ■ LLP 5 Address (number, street, and apt. or suite no.) See instructions. One SE Third Avenue, Suite 1100 6 City, state, and ZIP code Miami, FL 33131 l List account number(s) here (optional) Taxpayer Identification Number (TIN) 4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3): Exempt payee code (if any) Exemption from FATCA reporting code (if any) (Applies to accounts maintained outside the U.S.) Requester's name and address (optional) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other -- entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number Number To Give the Requester for guidelines on whose number to enter. F-7-1 Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that 1 am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellption of debt, contributions to Pn individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required tj sign the certification, but you must provide your correct TIN. See the instructions for Part 11, later, Sin .� � Signature of Here U.S. person ■ Date ■ General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov1FormW9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (IT1N), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following. • Form 1099-INT (interest earned or paid) • Form 1099-DIV (dividends, including those from stocks or mutual funds) • Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) • Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) • Form 1099-5 (proceeds from real estate transactions) • Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) • Form 1099-C (canceled debt) ■ Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later. Cat. No. 10231 X Form W-9 (Rev. 10-2018) Page 204 of 507 Page 205 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA TAB 6: COST OF SERVICES Refer to separate sealed envelope. M/\RCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 206 of 507 Page 207 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA WARDS mrdfi.7dPPdwk awwwwws Report on the Fir m's System of Quality- Control To the Partnev-%. of Maiciun I T P athe honL Peer Review Coirm-iirtee nd Na We 1mve reviewed -the system of qimliry contiol fbi the accounting and amfitmig practice of Nlarcmn, LLF (the ­fnn), applic-able to mgageinenn not m*ect to PCACB permanent ms-pectiou- in effect for the year en&d kpril 30, 202G. Our peer revieW -AraS CondWted M accordance 'Mth the Stamdar& for PerfoiIII11111 a and Rail.g cra Peet ReView-, establiIed by the Peer ReView Board of the Am' -can Institute of Certified PtNic Accoimtmts (Standards). A m rm9ry of the naftre- o*ctr'-.'es7 SCOPE!, limitations of. and the procedwes petTonued mi a .S)rstem Review as d-esuibed in the Staua&ids may be found at %k-,k-w_a1U3_or2.,I The 5wnmary also miclude,, an explanation of how engagements identified as not perforni-ed or reported in -m are eY9 I andard-,. if L y- ted by ®a peer re conforniLity with applicable profession.91 stL L 1-tia viewer to deteimme a per. re-k-i-ew ntm2,- Fir m's Respousibility T-he fum i-.,. respom-ible for de-A'gamig a system of qnlity conkol and conplymg with it to pro -%ride the fum �ith reascuable assurmce of perfomiLugr and rep011ilIg 1'11 confon3aityNTIrith app lie ab le pror,sional sumdard,, iia all material rer.,pectr. T-he firm is L91so re --., pour ible for evaluating actiom. to protWtly remediate eike;apments deemed as not perf=-ed or repoited m confornlity with Pro ssi a:l standards- -Tvheii appiopriate: and for ieined[iatuia -weL-4aiet,s mi its system of qimEty c4mtrol, if way. Peer Re-%iewer's Responsibility C�x respomsibility is to expfess an opinion on ffie designof the systein of quality. control and the firai s caWbmce there'Alth based on atu feview. Required Selections. and Considerations Enaaaements --,elected for re engcq cludo iew i ed Y1 In _ gement-, performed un&r Gcn-ennni ent _4;Iidirip�g Stw�idwyls, michuiins! compliance audits under the Side Audit Net: audit--., of employee beneft plate_ auditsperformed iukder FDIC'Lk ate dits of bfoker-dealers- and excuninaticity... of ser%qce organizatiom [SOC I and-2 engkgemmts] - A,, pan of oiu peer review. we coir-A'deied reVlews by regulatory entitie,�, as con in i cated 'by the firnLl if applicable- in det-eimmimig the inttue and -e--Trent of our proced-Lif e.-,. MARCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 208 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA WNWARDS OpWon In oiz moon- the s-y-,,tem of qjm1ity colairo.1 for the accomfing and auditing practice -of QP= I -N-LuimLLP-appHcable to engagements not siibject to PCA0B pemmment inspection- 'in eff-ect for the year enJed April 30, -2020- has been rnutably dede4ed and couplied mtbL to provid-e the flim -%�ith was onable asmrance of pertomiLiag and repoi-ting in c4mformty 1.6th applicable professiond staadaf& m all noterial respects- Fni= can recenre a rating of pass. pass with deficiennyffes) o? -faiL Muc-tun L LLP ha,,, f eceived a peer review nitLag ofpass. -L' Roanoke, V. ke�ida October 16,,202D M/\IRCUM ACCOUNTANTS ADVISORS P vial D I I Proposal for Independent Auditing Services www.marcumilp.com Page 209 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA EDwARDs Rk-a-t on the Fuids S),stem of Qiudir:- Control To the Partners of MarctmaLLF and the National Peer Re%lew Comm We haw reviev6ed &je i-a~stem of quality confroi for the accoanna wid audifing prate of Mmzm LLP "ffie -Ima:) hcable to engag-emeEdsnot RIjest to PCAOB pmmunent inspection m efor the you ended April 30- 201. CkIr peer xevie w was condii-ctedu'GL accanimee With the Staridards for Pafornnny and Reporfing on Peer Reviews estabhshed by the Peer Re%uw Bowd of fiv.- Amfncan lastitute of Gartffied Public A=tmtmak�, (Standards). A imm=- of the nabare- objecthTs.- scope., hnihations H :Lnd the procethues pert in a System in 'he ' Lides an -I ar--.- stau =.- -:Ll&o MC Re%'ewasdewribedi the explanation of how eqpgenients identified as not performed or reported i1i I-Onfam-It-y vith applicable a eer e,wro demuine pee -a z- za-bq. professional .randards- if amr, are e�-ahiated by L pr%ieer re Firm's Res-pansibilit-v The fim is -.'%)r de-:A231 III Ly -a -,y,.tem of TiaI4 c3kol and c-oaqlyi4,g wdh it to provide the firen %%ith reasoilable assiimice of perforirmg aad reporting M wdornnty with applicable professional standards in all mawrial re?-ect7. The firm is also re.-,ponsible for evadtiatmg actions tDpro aTtly- renwthate engagenients deemed as not performed or reported 'in c -cnfonni-ry 11rith prof�ssional s=dards. when appropriate- and for ram.ediatiuz m' its of quality conn-ol , if an-V. I I Feer Re;iewer's Remonsibiliti Ckw responsibility is to e--�-,presn. an cp='oa on the &sim of the system of qimhty -control and the firm's caqAlmc e tberev�i th bas, end on o iir reri.-leNY. RQuIred Sek4rtions -wd Considerations En2a.ge:ments selected f-or review included en g -nients perfonned imder Ckw&7-wti�i Au&ring fitandm-ds., includhig coaThnce audits imder the Single Audit Act_ aiubt3 of employee bewflt plans- an audit perfornied under FDICIA- and exammiaicons of service orgmizations [Ser,.-We Oramizations (SOC 1 and engageraents] .As pan of cair per re -view. we considered re' ieMirs by reptort' eutrues as commim-cated h the f= if applicable. in deterniiiiiii-cr the marze and extent of our Rwechire:-.. mien Tim" In oiir on- the -s-y-.tein of q=Ety control for --J1- e accotmthm and auditing practice of Mamma LLP. i-ypbc -ithe t'-' tqig�agements not subject to PCAOB pemw-e----t m-Tection in effect for the -yeu ended -April 30, 1-0 17. I a,1 aitably de imdand complied io po%ddethem-with rewonable asmawof performsand RLICTLnz M wnforlrdtv. with applicable professional standards is all material respects- Fumy-CRII R-Zerje ILI Mtu)-L7 L -if paj- pIrh dqfieiency4e) o?�raf i., Iarcuni 112 has recelwd a peer rEpUlewmfing ofpmLy. Roanoke- Vir-uinia Sq%temb-eT25- --) 01-11 CERT= PUBLICAC-COL NT Yow. sliccess is na-Fo'-7 -I- 319 MrCl;m;kb;q-n Strom, SM. - Rmandie, Vir� 24014-7. 7'D5 - 540-ate3 -'-E-0933J - Fin: 5 --. '- � I - www.BE,---- -.. :ti 1---- M/\IRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumilp.com Page 210 of 507 Page 211 of 507 1 /11 /202 Agenaa Item #1. DBPR - MARCUM LLP, FIRM 8:56:23 AM 1/1112020 Licensee Detail Licensee Information Name: Main Address: License Mailing: LicenseLocation: County: License Information License Type: Rank• License Number: Status: Licensure Date: Expires: Special Qualifications Corporation Alternate Names MARCUM LLP (Primary Name) 10 M E LVI LLE PARK ROAD MELVILLE New York 11747 7384 HAVILAND CIRCLE BOYNTON BEACH FL 33437 PALM BEACH FIRM CPA Firms AD63249 Current 02/14/2003 12/31/2021 Qualification Effective 07/30/2009 View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy Statement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public -records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. htt s://www.m floridalicense.comlLicenseDetail.as?SID=&id=DA72ODF7CA8CEB56129OBC5836739710 Page 212 of q97 P Y p r igen-ua ne - 0 0 • • 7D H z 1 • • LU •LU111111�1 • * I ; 1 � �t 77 z zCN `# _ •LLJ 1 0 LU u u V) CS4 6 z j cn 1 �ce • 1 Co c LU, 0 LU 0 . - 2 4-J ' �t 0 Lu mi •� r - • Z u 0) 0 - LU LLI V) z • lE • -° LLI Fm (A IL LLI u F�, T r �` LLI m z a• jr • Im z ILL UJ • • • ��� F= Lu < 1 • LL • • ou • r • LU • LU UO • U • LLI ry _ 0 IV •r � i 'Ty � r Page of ! ■ genna item in L.- 0 a:c) z O i w E Q � +' = V J O Q) D oc w W p +J z w m V, a 00 — w ~ � a� 70 z cn Q N E = O Z � p Ov cn w N N U U Z J p Ln cif) (1) 4- W — 'a J s co O t Ilk Yw M�OOJ�� o >ks< M O 0 0 03 a w �!� o w V � a� V M C) -. Z: r-1 LLj LLI LL Z ,'� Com V O W � 1 �, � k ^^'' O ^^'' Z V O ,■,■, •• W W O — w �� W � cn O i - W w Q o � >>, Z - 4- J FM aW O O cn �, a, I� "n Q z O U z � FM z oc W O N O P r V o cn 1 r - Q v O A J � � O V) o � - _ 00 U Z y a> o m z V) � O Q W CIO 4-J O z — F > Q a3 0 z O �' O ry a� � W V o U F= w ° UO Q .� ocz .� a o LLI oc 0 I I,I Ia�IIF Illl+ '; 4r1- I , �` II 11 Ii'1 II --- Page 214 of 50 Agenaa #/21/1Item 1. orle nh.gov Licensing Home Details censIng Person Information Name: BRANDEN ASIS LOPEZ License Information Profession: Accountants License/Certificate Number: 07863 Type of License: Certified Public Accountant License/Certificate Status: Current CPA License Issue Date: 5/8/2015 CPA License Expiration Date: 6/30/2021 NH -Gov I Privacy Policy I Accessibility Policy I Contact Us https://nhlicenses.nh.gov/verification/Details.aspx?result=cbbf14ca-589d-4631-9eff-a9a90c09680d Page 215 of q97 z CL %worip LU LU 4-J Fill NMI co fa 4-0 6w x UM) qt CL ro wi m w 4-J LU 03 U� MC aj LW U Lu L) > N� t Q) PEI N b4 r z u < LLJ 1:6 < 0 0 4-1 p 0 r-4 LLI Lu rl) 4-J C u E� 4- 4-J 4 u go Qm u u u 0 CY r �6- cu Lis LO: 7C] 4-J 0 .. cn rg Ln u 4-� 03 Q CD —1 Ul r u 4-J ra E 0 4— 11 u I'm mi qj � ru � Z) 4-J ra 4-' En riz u fa I CL U� C Uri 8 IV Olm z qj 4-1 MINIM fu w rm V, Pape 216 of 50r SIMON Agenda Item #1. 11-� 2020 LIMITED LIABILITY PARTNERSHIP IERSHIP REINSTATEMENT REINSTATEMENT FEE + $25 FILING FEE FOR EACH CALENDAR YEAR .FLORIDA DEPARTMENT OF STATE SECRETARY OF STATE DIVISION OF CORPORATIONS REGISTRATION# LLP090003311 1. Name and Mailing Address MARCUM LLP ONE S.E, THIRD AVE. 11 TH FLOOR MIAMI, FL 33131 U d above mailing address is incotrect in any way, tine through incorwt rntofmatm>n and eater carrectron in Skx6 2. 3. Principal Place of Business Address ONE S.E. THIRD AVE. 11 TH FLOOR MIAMI, FL 3 131 U S. Federal Employee Identification Number Applied For 11-1986323 Not Applicable 7. Marne and Address of Registered Agent CORPORATION SERVICE COMPANY 1201 HAYS STREET TALLAHA SEE, FL 32301 FD 2021 JAI 2: 2 2 t 1. • I LLP # 16� U 4 �) i I R Eo (110) 7. New Mailing Address, if Applicable: Suite, Apt 9, etc. City State zip Code 4t New Prin6pal Office Address, if Applicable - Suite, Apt N, etc. Ctty State Zip Code 6. Certificate of Status Desited' $8+75 Addstional Fee Required S. New Name and/or Address of Registered Agent: Name Street Address (P.O. BoK Number is Not Acceptable) FL City Zip Code 9. New Registered Agent's Signature, If Changed The above named entity submits this statement fof the purpose of charging its registered office or registered ac ent, or both, in the State of Florida. SIGNATURE: SIGNATURE. TYPED OR PRINTED NAVE OF REGISTERED AGENT AND TITLE tF APPUCABLE. 0 Date 10. General Partner's Signature (RE TIRED) The exe-cution of this report as a partner constitutes an affirmation under the penalties of perjury that the fadm stated herein are true. SIGNATURE, E: ���. � �� � az(W1414m4fS !ta"T RE AND TYPED OR PRWTED NAME OF SIGFANo PARTNER. Date Dayurne ne Ap E-mail Address: (To be us" for futures annual repo n r+ovd+ca[ron%I Paae of 7 Page 218 of 507 Agenda Item #1. INDEPENDENT AUDITORS' REPORT To the Honorable Mayor, Village Council and Village Manager Village of Tequesta, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, tie business -type activities, each major fund and the aggregate remaining fund information of the Village of Tequesta, Florida (the Village), as of and for the fiscal year ended September 30, 20XX, and the related notes to the financial statements, which collectively comprise the Village's basic financial statements as listed in the table Of contents. Management's Responsibility for the Financial State omits Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to e ss pinions on these fin ncial statements based on our audit. We conducted our audit in accordance with 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. J"qVqool', An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Village's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Village's internal control.ONOcordin 1 , we express no such opinion. An audit also includes evaluating the gY p p g appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 1 Page 219 of 507 Agenda Item #1. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the Village, as of September 30, 20XX, and the respective changes in financial position and, where applicable, cash flows thereof for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 4 through 18, the budgetary comparison schedule, the schedules of changes in the net pension liability (asset) and related ratios, the schedules of village contributions, the schedules of investment returns the schedule of changes in total OPEB liabilityand related ratios and schedules of ro o to share of the net pension rr liability on pages 96 through 111 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements and other knowledge we obtained during our audit of the basic financial statements. We do not' express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance Ok I Supplementary and Other Information •' Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village's basic financial statements. The combining and individual fund statements and schedules, the introductory and statistical sections are presented for purposes of additional analysis and are not a required part of the basic financial statements. �X The combining and individual fund statements and schedules are the responsibility of management and were derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with 2 Page 220 of 507 Agenda Item #1. auditing standards generally accepted in the United States of America by us and other auditors. In our opinion, based on our audit and the procedures performed as described above, the combining and individual fund statements and schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 31, 20XX on our consideration of the Village's internal control over financial reporting" and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Village's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Village's internal control over financial reporting and compliance. 1W West Palm Beach, Florida March 31, 20XX 3 Page 221 of 507 Agenda Item #1. INDEPENDENT AUDITORS' 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 To the Honorable Mayor, Village Council and Village Manager Village of Tequesta, Florida We have audited, in accordance with the auditing standards generally accepted in the Unite States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business -type activities, each major fund and the aggregate remaining fund information of the Village of Tequesta, Florida (the Village), as of and for the fiscal year ended September 30, 20XX, and the related notes to the financial statements, which collectively comprise the Village's basic financial statements, and have issued our report � thereon dated March 31, 20XX. IV 60, *-.A In tern al Control Over Financial Reportin 146, Ae*0 In planning and performing our audit of the financial statements, we considered the Village's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Village's internal control. Accordingly, we do not express an opinion on the effectiveness of the Village's internal control. M:1 A deficiency in internal control exist ,when the design or operation of a control does not allow 110 management or employees, in the normal course of performing their assigned functions, to ,event, or detect and correct, Aslhteents on a timelpY basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the Village's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enou h to merit attention by those charged with governance. &V 140 Page 222 of 507 Agenda Item #1. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and other Matters As part of obtaining reasonable assurance about whether the Village's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a 0;4� direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do note express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the Village's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Village's internal control and compliance. Accordinglyp this communication is not suitable for any other purpose. `` West Palm Beach, Florida /+ March 31, 20XX 141 Page 223 of 507 Agenda Item #1. MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA To the Honorable Mayor, Village Council and Village Manager Village of Tequesta, Florida Report on the Financial Statements ok We have audited the financial statements of the Village of Tequesta, Florida (the Village), as of and for the fiscal year ended September 30, 20XX, and have issued our report thereon dated March 31, 20XX. Auditors' Responsibility We conducted our audit in accordance with auditing s andards generally accep ed in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Chapter 10.550, Rules of the Auditor General. Milo' Other Reporting Requirements 4�We have issued our Independent Auditors e ort on Internal Control over Financial Reporting p p p g and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; and Independent Accountants' Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports, which are dated March 31, 20XX, should be considered in conjunction with this management letter.' Prior Audit Findings g O%ho Section 10.554(1)(01., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. The status of recommendations made in the preceding annual financial audit report have been addressed in the accompanying Appendix A to this report. � Official Title and egal Authority Section 10.554(1)(1)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The Village was incorporated in 1957 by laws of Florida 57-1915. There are no component units related to the Village. 142 Page 224 of 507 Agenda Item #1. Financial Condition and Management Section 10.554(1)(1)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our determination as to whether or not the Village has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the Village did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(1)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the Village. It is management's responsibility to monitor the Village's financial condition, and our financial condition assessment was based in part on representations made by management and review of financial information provided b�� same. Our assessment was performed as of the fiscal year end. IL Section 10.554(1)(1)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit we did identify an item reported in the accompanying Appen ' A Additional Matters 'Co Section 10.554(1)(1)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those char ed � governance. In connection with our audit, please see the accompanying Appendix Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Mayor and the Village Council, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. West Palm Beach, FIj' O March 31, 20 143 Page 225 of 507 Agenda Item #1. INDEPENDENT ACCOUNTANTS' REPORT ON COMPLIANCE PURSUANT TO SECTION 218.415 FLORIDA STATUTES To The Honorable Mayor, Village Council and Village Manager Village of Tequesta, Florida We have examined the Village of Tequesta's (the Village) compliance with Section 218.415 Florida Statutes for the fiscal year ended September 30, 20XX. Management is responsible for the Village's compliance with the specified requirements. Our responsibility is to express an opinion on the Village's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Village complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the Village complied with the specified requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does n vide a legal Bete nation on the Village's compliance with specified requirements. � In our opinion, the Village complied, in(a lI material respects, with Section 218.415 Florida Statutes for the fiscal year ended September 30, 20XX. This report is intended to describe our testing of compliance with Section 218.415 Florida Statutes and it is not suitablel for any other purpose. ON West Palm Beach, L March 31, 20XX� 146 Page 226 of 507 Page 227 of 507 Agenda Item #1. VILLAGE OF TEQUESTA, FLORIDA APPENDIX D A copy of the City of the Boca Raton, Florida Comprehensive Annual Financial Report is available at https://www.myboca.us/153/Accounting-Divison. MAIRCUM ACCOUNTANTS ADVISORS Proposal for Independent Auditing Services www.marcumllp.com Page 228 of 507 a Ite APPENDIX E SIGNC'D ADDENDUMS Page 229 of 507 Agenda Item #1. EXHIBIT A - Proposal Certification I have received, read and agree to the all terms and conditions as set forth in RFP# FIN01-21, Independent Audit Services. I hereby recognize and agree that upon execution by an authorized officer of the Village of Tequesta, this Proposal Package, together with the RFP, the resulting Contract, and all other documents prepared by or on behalf of the Village of Tequesta for this solicitation, shall become a binding agreement between the parties for the services to be provided in accordance with the terms and conditions set forth herein. I further certify that all information and documentation contained within this Proposal to be true and correct. r Moises D. Ariza 10--i 1P / - Pfed � = Sign i re :_`iY�-_ii. ii®g7•yt•�r.�}�.r. Y_____�____��:ie�.' 6---__-__a_____.-_____ Addendum Acknowledgment (if applicable): Proposer acknowledges that the following addenda have been received and are included in his/her Proposal Package: AddendumLTo.Date Isaued 1 3-17-2021 2 3-30-2021 Statement of No Proposal (if applicable): The above named company does not intend to submit a proposal for the following reason: insufficient time to respond, do not offer product or service, unable to meet specifications, schedule will not permit or any other reason as stated: 22 Page 230 of 507 a Ite APPENDIX F INSURANCE REQUIREMENTS Page 231 of 507 Agendam #1. - CERTIFICATE OF LIABILITY INSURANCE Date (MM/DD/YYYY) 10/06/2020 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 CONVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER Pace Professional Services, Ltd. CONTACT NAME: PHONE FAX 585 Stewart Avenue, Suite 600 A/C, No, Ext : A/C, No): EMAIL Garden City, NY 11530 ADDRESS. INSURERS AFFORDING COVERAGE NAIC # INSURER A: Swiss Re International SE INSURED Marcum LLP 10 Melville Park Road INSURER B: INSURER C INSURER D : Melville, NY 11747 INSURER E : INSURER F : COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSUARNCE 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 ADDL SUBR POLICY EFF POLICY EXP LTR TYPE OF INSURANCE INSR WVD POLICY NUMBER mm/dd/ mm/dd/ LIMITS GENERAL LIABILITY EACH OCCURANCE $ ❑ COMMERCIAL GENERAL LIABILITY DAMAGE TO RENTED PREMISES (Ea occurrence) $ ❑ ❑ CLAIMS -MADE ❑ OCCUR MED EXP (Any one person) $ ❑ N/A PERSONAL & ADV INJURY $ ❑ GENERAL AGGREGATE $ GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS — COMP/OP AGG $ ❑ POLICY ❑ PROJECT ❑ LOC $ AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT (Ea accident) $ ❑ ANY AUTO BODILY INJURY (Per person) $ ❑ ALL OWNED AUTOS ❑ SCHEDULED BODILY INJURY (Per accident) $ ❑ ❑ PROPERTY DAMAGE HIRED AUTOS NON -OWNED AUTOS N/A (Per accident) $ ❑ ❑ $ ❑ UMBRELLA LIAB ❑ OCCUR EACH OCCURANCE $ ❑ EXCESS LIAB ❑ CLAIM -MADE GGREGATE $ ❑ DED ❑ RETENTION $ EACH OCCURANCE $ ORKERS COMPENSATION ❑ WC STATU- ❑ OTHER ND EMPLOYERS' LIABILITY TORY LIMITS $ NY PROPERIETOR/PARTNER/ EXECUTIVE Y/N FFICER/MEMBER EXLUDED? ❑ N/A N/A E.L. EACH ACCIDENT $ Mandatory in NH) f yes, describe under E.L. DISEASE — EA EMPLOYEE $ E.L. DISEASE — POLICY LIMIT $ ESCRIPTION OF OPERATIONS below A Accountants Professional Liability PSACO2000473 10/01/2020 10/01/2021 $10,000,000/$10,000,000 DESCRIPTION OF OPERATIONS / LOCATIONS/ VEHICLES (Attach ACORD 101, Additional Remarks Schedule, if more space is required) CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED Village of Tequesta BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED 345 Tequesta Drive IN ACCORDANCE WITH THE POLICY PROVISIONS. Tequesta, FL 33469 AUTHORIZED REPRESENTATIVE Waw ` r 1 'r © 1988-2010 ACORD CORPORATION. All rights reserved. ACORD 25 (2010/05) The ACORD name and logo are registered marks of ACORD Page 232 of 507 Anarvv �w � m It1 MARCLLP-01 CLAMENDOLA ACORO CERTIFICATE OF LIABILITY INSURANCE DATE (MM/DDnrYYY) 4/5/2021 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 License # BR-767175 CONTACT NAME: PHONE 516 677-4700 FAx 516 496-4040 (A/C, No, EXt): ( ) (A/C, No):( ) Hub International Northeast Limited 100 Sunnyside Boulevard Woodbury, NY 11797 ADDRESS: INSURERS AFFORDING COVERAGE NAIC # INSURER A: Hartford Casualty Insurance Company 29424 INSURED INSURER B : Federal Insurance Company 20281 INSURER C : Hartford Insurance Group 914 Marcum LLP INSURER D : 10 Melville Park Road Melville, NY 11747 INSURER E INSURER F : COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE ADDL INSD SUBR WVD POLICY NUMBER POLICY EFF MM/DD/YYYY POLICY EXP MM/DD/YYYY LIMITS A X COMMERCIAL GENERAL LIABILITY CLAIMS -MADE � OCCUR 31SBMZN6954 1/1/2021 1/1/2022 EACH OCCURRENCE $ 1,000,000 DAMAGE TO RENTED PREMISES Ea occurrence 300,000 $ MED EXP (Any one person $ 10,000 PERSONAL & ADV INJURY $ 1,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: POLICY D PRO- ❑ LOC JECT OTHER: GENERAL AGGREGATE $ 21000,000 PRODUCTS - COMP/OP AGG $ 29000,000 $ A AUTOMOBILE LIABILITY ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS HIRED X NON -OWNED AUTOS ONLY AUTOS ONLY 31SBMZN6954 1/1/2021 1/1/2022 COMBINED SINGLE LIMIT Ea accident 19000,000 $ BODILY INJURY Perperson) $ BODILY INJURY Per accident $ X PROPERTY DAMAGE Per accident $ B X UMBRELLA LIAB EXCESS LIAB X OCCUR CLAIMS -MADE 79885979 1/1/2021 1/1/2022 EACH OCCURRENCE $ 2510009000 AGGREGATE $ 25,000,000 DED X RETENTION $ 105000 $ C WORKERS COMPENSATION AND EMPLOYERS' LIABILITY Y / N ANY PROPRIETOR/PARTNER/EXECUTIVE OFFICER/MEMBER EXCLUDED? (Mandatory in NH) If yes, describe under DESCRIPTION OF OPERATIONS below N / A 31WBCN8192 1/1/2021 1/1/2022 X PER OTH- STATUTE ER E.L. EACH ACCIDENT $ 1,000,000 E.L. DISEASE - EA EMPLOYEE 19000,000 $ E.L. DISEASE - POLICY LIMIT 1,000,000 $ DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Village of Tequesta is inclued as an additional insured per written contract or agreement. CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE Village of Tequesta g q THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. 345 Tequesta Drive Tequesta, FL 33469 AUTHORIZED REPRESENTATIVE ACORD 25 (2016/03) ©1988-2015 ACORD CORPORATION. All ri ae33 s resfrve . The ACORD name and logo are registered marks of ACORD g Anarvv �w � m It1 MARCLLP-01 CLAMENDOLA ACORO CERTIFICATE OF LIABILITY INSURANCE DATE (MM/DDnrYYY) 4/5/2021 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 License # BR-767175 CONTACT NAME: PHONE 516 677-4700 FAx 516 496-4040 (A/C, No, EXt): ( ) (A/C, No):( ) Hub International Northeast Limited 100 Sunnyside Boulevard Woodbury, NY 11797 ADDRESS: INSURERS AFFORDING COVERAGE NAIC # INSURER A: Houston Casualty Company 42374 INSURED INSURER B : Axis Insurance Company 37273 INSURER C : Marcum LLP INSURER D : 10 Melville Park Road Melville, NY 11747 INSURER E INSURER F : COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE ADDL INSD SUBR WVD POLICY NUMBER POLICY EFF MM/DD/YYYY POLICY EXP MM/DD/YYYY LIMITS COMMERCIAL GENERAL LIABILITY CLAIMS -MADE D OCCUR EACH OCCURRENCE $ DAMAGE TO RENTED PREMISES Ea occurrence $ MED EXP (Any one person $ PERSONAL & ADV INJURY $ GEN'L AGGREGATE LIMIT APPLIES PER: POLICY D PRO- JECT LOC OTHER: GENERAL AGGREGATE $ PRODUCTS - COMP/OP AGG $ $ A AUTOMOBILE LIABILITY ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS HIRED NON -OWNED AUTOS ONLY AUTOS ONLY COMBINED SINGLE LIMIT Ea accident $ BODILY INJURY Perperson) $ BODILY INJURY Per accident $ PROPERTY DAMAGE Per accident $ UMBRELLA LIAB EXCESS LIAB OCCUR CLAIMS -MADE EACH OCCURRENCE $ AGGREGATE $ DED RETENTION $ $ WORKERS COMPENSATION AND EMPLOYERS' LIABILITY Y / N ANY PROPRIETOR/PARTNER/EXECUTIVE L OFFICER/MEMBER EXCLUDED? (Mandatory in NH) If yes, describe under DESCRIPTION OF OPERATIONS below N / A PER OTH- STATUTE ER E.L. EACH ACCIDENT $ E.L. DISEASE - EA EMPLOYEE $ E.L. DISEASE - POLICY LIMIT $ A B Cyber Liability Excess Cyber H2ONPP7031700 P-001-000169721-02 8/9/2020 8/9/2020 8/9/2021 8/9/2021 Limit Limit Excess of $5MM 51000,000 59000,000 DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE Village of Tequesta g q THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. 345 Tequesta Drive Tequesta, FL 33469 AUTHORIZED REPRESENTATIVE ACORD 25 (2016/03) ©1988-2015 ACORD CORPORATION. All ri as4resfrve . The ACORD name and logo are registered marks of ACORD ge3 o50 Agenda Item #1. .. e� October 2018 Request for Taxpayer identification Number and Certification Give Form to the requester. Do not Department of the Treasury Internal Revenue Service ■ Go to www.irs.gov/FormW9 for instructions and the latest information. send to the IRS. 1 Name (as shown on your income tax return). Name is required on this line, do not leave this line blank. Marcum LLP 2 Business nameldisregarded entity name, if different from above `o 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the a) following seven boxes. a o ❑ Individual/sole proprietor or ❑ C Corporation ❑ S Corporation ❑ Partnership ❑ Trust/estate Ch single -member LLC ❑ Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) 0- 0 Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check 0 LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is '>C — another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single -member LLC that a v is disregarded from the owner should check the appropriate box for the tax classification of its owner. � ❑►I Other (see instructions) ■ LLP 5 Address (number, street, and apt. or suite no.) See instructions. One SE Third Avenue, Suite 1100 6 City, state, and ZIP code Miami, FL 33131 l List account number(s) here (optional) Taxpayer Identification Number (TIN) 4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3): Exempt payee code (if any) Exemption from FATCA reporting code (if any) (Applies to accounts maintained outside the U.S.) Requester's name and address (optional) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other -- entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number Number To Give the Requester for guidelines on whose number to enter. F-7-1 Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that 1 am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellption of debt, contributions to Pn individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required tj sign the certification, but you must provide your correct TIN. See the instructions for Part 11, later, Sin .� � Signature of Here U.S. person ■ Date ■ General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov1FormW9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (IT1N), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following. • Form 1099-INT (interest earned or paid) • Form 1099-DIV (dividends, including those from stocks or mutual funds) • Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) • Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) • Form 1099-5 (proceeds from real estate transactions) • Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) • Form 1099-C (canceled debt) ■ Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later. Cat. No. 10231 X Form W-9 (Rev. 10-2018) Page 235 of 507 a Ite APPENDIX F INSURANCE REQUIREMENTS Page 236 of 507 Agendam #1. - CERTIFICATE OF LIABILITY INSURANCE Date (MM/DD/YYYY) 10/06/2020 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 CONVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER Pace Professional Services, Ltd. CONTACT NAME: PHONE FAX 585 Stewart Avenue, Suite 600 A/C, No, Ext : A/C, No): EMAIL Garden City, NY 11530 ADDRESS. INSURERS AFFORDING COVERAGE NAIC # INSURER A: Swiss Re International SE INSURED Marcum LLP 10 Melville Park Road INSURER B: INSURER C INSURER D : Melville, NY 11747 INSURER E : INSURER F : COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSUARNCE 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 ADDL SUBR POLICY EFF POLICY EXP LTR TYPE OF INSURANCE INSR WVD POLICY NUMBER mm/dd/ mm/dd/ LIMITS GENERAL LIABILITY EACH OCCURANCE $ ❑ COMMERCIAL GENERAL LIABILITY DAMAGE TO RENTED PREMISES (Ea occurrence) $ ❑ ❑ CLAIMS -MADE ❑ OCCUR MED EXP (Any one person) $ ❑ N/A PERSONAL & ADV INJURY $ ❑ GENERAL AGGREGATE $ GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS — COMP/OP AGG $ ❑ POLICY ❑ PROJECT ❑ LOC $ AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT (Ea accident) $ ❑ ANY AUTO BODILY INJURY (Per person) $ ❑ ALL OWNED AUTOS ❑ SCHEDULED BODILY INJURY (Per accident) $ ❑ ❑ PROPERTY DAMAGE HIRED AUTOS NON -OWNED AUTOS N/A (Per accident) $ ❑ ❑ $ ❑ UMBRELLA LIAB ❑ OCCUR EACH OCCURANCE $ ❑ EXCESS LIAB ❑ CLAIM -MADE GGREGATE $ ❑ DED ❑ RETENTION $ EACH OCCURANCE $ ORKERS COMPENSATION ❑ WC STATU- ❑ OTHER ND EMPLOYERS' LIABILITY TORY LIMITS $ NY PROPERIETOR/PARTNER/ EXECUTIVE Y/N FFICER/MEMBER EXLUDED? ❑ N/A N/A E.L. EACH ACCIDENT $ Mandatory in NH) f yes, describe under E.L. DISEASE — EA EMPLOYEE $ E.L. DISEASE — POLICY LIMIT $ ESCRIPTION OF OPERATIONS below A Accountants Professional Liability PSACO2000473 10/01/2020 10/01/2021 $10,000,000/$10,000,000 DESCRIPTION OF OPERATIONS / LOCATIONS/ VEHICLES (Attach ACORD 101, Additional Remarks Schedule, if more space is required) CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED Village of Tequesta BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED 345 Tequesta Drive IN ACCORDANCE WITH THE POLICY PROVISIONS. Tequesta, FL 33469 AUTHORIZED REPRESENTATIVE Waw ` r 1 'r © 1988-2010 ACORD CORPORATION. All rights reserved. ACORD 25 (2010/05) The ACORD name and logo are registered marks of ACORD Page 237 of 507 Anarvv �w � m It1 MARCLLP-01 CLAMENDOLA ACORO CERTIFICATE OF LIABILITY INSURANCE DATE (MM/DDnrYYY) 4/5/2021 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 License # BR-767175 CONTACT NAME: PHONE 516 677-4700 FAx 516 496-4040 (A/C, No, EXt): ( ) (A/C, No):( ) Hub International Northeast Limited 100 Sunnyside Boulevard Woodbury, NY 11797 ADDRESS: INSURERS AFFORDING COVERAGE NAIC # INSURER A: Hartford Casualty Insurance Company 29424 INSURED INSURER B : Federal Insurance Company 20281 INSURER C : Hartford Insurance Group 914 Marcum LLP INSURER D : 10 Melville Park Road Melville, NY 11747 INSURER E INSURER F : COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE ADDL INSD SUBR WVD POLICY NUMBER POLICY EFF MM/DD/YYYY POLICY EXP MM/DD/YYYY LIMITS A X COMMERCIAL GENERAL LIABILITY CLAIMS -MADE � OCCUR 31SBMZN6954 1/1/2021 1/1/2022 EACH OCCURRENCE $ 1,000,000 DAMAGE TO RENTED PREMISES Ea occurrence 300,000 $ MED EXP (Any one person $ 10,000 PERSONAL & ADV INJURY $ 1,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: POLICY D PRO- ❑ LOC JECT OTHER: GENERAL AGGREGATE $ 21000,000 PRODUCTS - COMP/OP AGG $ 29000,000 $ A AUTOMOBILE LIABILITY ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS HIRED X NON -OWNED AUTOS ONLY AUTOS ONLY 31SBMZN6954 1/1/2021 1/1/2022 COMBINED SINGLE LIMIT Ea accident 19000,000 $ BODILY INJURY Perperson) $ BODILY INJURY Per accident $ X PROPERTY DAMAGE Per accident $ B X UMBRELLA LIAB EXCESS LIAB X OCCUR CLAIMS -MADE 79885979 1/1/2021 1/1/2022 EACH OCCURRENCE $ 2510009000 AGGREGATE $ 25,000,000 DED X RETENTION $ 105000 $ C WORKERS COMPENSATION AND EMPLOYERS' LIABILITY Y / N ANY PROPRIETOR/PARTNER/EXECUTIVE OFFICER/MEMBER EXCLUDED? (Mandatory in NH) If yes, describe under DESCRIPTION OF OPERATIONS below N / A 31WBCN8192 1/1/2021 1/1/2022 X PER OTH- STATUTE ER E.L. EACH ACCIDENT $ 1,000,000 E.L. DISEASE - EA EMPLOYEE 19000,000 $ E.L. DISEASE - POLICY LIMIT 1,000,000 $ DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Village of Tequesta is inclued as an additional insured per written contract or agreement. CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE Village of Tequesta g q THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. 345 Tequesta Drive Tequesta, FL 33469 AUTHORIZED REPRESENTATIVE ACORD 25 (2016/03) ©1988-2015 ACORD CORPORATION. All ri ae38 s resfrve . The ACORD name and logo are registered marks of ACORD g Anarvv �w � m It1 MARCLLP-01 CLAMENDOLA ACORO CERTIFICATE OF LIABILITY INSURANCE DATE (MM/DDnrYYY) 4/5/2021 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 License # BR-767175 CONTACT NAME: PHONE 516 677-4700 FAx 516 496-4040 (A/C, No, EXt): ( ) (A/C, No):( ) Hub International Northeast Limited 100 Sunnyside Boulevard Woodbury, NY 11797 ADDRESS: INSURERS AFFORDING COVERAGE NAIC # INSURER A: Houston Casualty Company 42374 INSURED INSURER B : Axis Insurance Company 37273 INSURER C : Marcum LLP INSURER D : 10 Melville Park Road Melville, NY 11747 INSURER E INSURER F : COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE ADDL INSD SUBR WVD POLICY NUMBER POLICY EFF MM/DD/YYYY POLICY EXP MM/DD/YYYY LIMITS COMMERCIAL GENERAL LIABILITY CLAIMS -MADE D OCCUR EACH OCCURRENCE $ DAMAGE TO RENTED PREMISES Ea occurrence $ MED EXP (Any one person $ PERSONAL & ADV INJURY $ GEN'L AGGREGATE LIMIT APPLIES PER: POLICY D PRO- JECT LOC OTHER: GENERAL AGGREGATE $ PRODUCTS - COMP/OP AGG $ $ A AUTOMOBILE LIABILITY ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS HIRED NON -OWNED AUTOS ONLY AUTOS ONLY COMBINED SINGLE LIMIT Ea accident $ BODILY INJURY Perperson) $ BODILY INJURY Per accident $ PROPERTY DAMAGE Per accident $ UMBRELLA LIAB EXCESS LIAB OCCUR CLAIMS -MADE EACH OCCURRENCE $ AGGREGATE $ DED RETENTION $ $ WORKERS COMPENSATION AND EMPLOYERS' LIABILITY Y / N ANY PROPRIETOR/PARTNER/EXECUTIVE L OFFICER/MEMBER EXCLUDED? (Mandatory in NH) If yes, describe under DESCRIPTION OF OPERATIONS below N / A PER OTH- STATUTE ER E.L. EACH ACCIDENT $ E.L. DISEASE - EA EMPLOYEE $ E.L. DISEASE - POLICY LIMIT $ A B Cyber Liability Excess Cyber H2ONPP7031700 P-001-000169721-02 8/9/2020 8/9/2020 8/9/2021 8/9/2021 Limit Limit Excess of $5MM 51000,000 59000,000 DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE Village of Tequesta g q THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. 345 Tequesta Drive Tequesta, FL 33469 AUTHORIZED REPRESENTATIVE ACORD 25 (2016/03) ©1988-2015 ACORD CORPORATION. All ri ae39 s resfrve . The ACORD name and logo are registered marks of ACORD g Page 240 of 507 1 /11 /202 Agenaa Item #1. DBPR - MARCUM LLP, FIRM 8:56:23 AM 1/1112020 Licensee Detail Licensee Information Name: Main Address: License Mailing: LicenseLocation: County: License Information License Type: Rank• License Number: Status: Licensure Date: Expires: Special Qualifications Corporation Alternate Names MARCUM LLP (Primary Name) 10 M E LVI LLE PARK ROAD MELVILLE New York 11747 7384 HAVILAND CIRCLE BOYNTON BEACH FL 33437 PALM BEACH FIRM CPA Firms AD63249 Current 02/14/2003 12/31/2021 Qualification Effective 07/30/2009 View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy Statement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public -records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. htt s://www.m floridalicense.comlLicenseDetail.as?SID=&id=DA72ODF7CA8CEB56129OBC5836739710 Page 241 of q97 P Y p r igen-ua ne - 0 0 • • 7D H z 1 • • LU •LU111111�1 • * I ; 1 � �t 77 z zCN `# _ •LLJ 1 0 LU u u V) CS4 6 z j cn 1 �ce • 1 Co c LU, 0 LU 0 . - 2 4-J ' �t 0 Lu mi •� r - • Z u 0) 0 - LU LLI V) z • lE • -° LLI IL LLI u F�, T r �` LLI m z a• jr • Im z ILL UJ • • • ��� F= Lu < 1 • LL • • ou • r • LU • LU UO • U • LLI ry _ 0 IV •r � i 'Ty � r Page of ! ■ genna item in L.- 0 a:c) z O i w E Q � +' = V J O Q) D oc w W p +J z w m V, a 00 — w ~ � a� 70 z cn Q N E = O Z � p Ov cn w N N U U Z J p Ln cif) (1) 4- W — 'a J s co O t Ilk Yw M�OOJ�� o >ks< M O 0 0 03 a w �!� o w V � a� V M C) -. Z: r-1 LLj LLI LL Z ,'� Com V O W � 1 �, � k ^^'' O ^^'' Z V O ,■,■, •• W W O — w �� W � cn O i - W w Q o � >>, Z - 4- J FM aW O O cn �, a, I� "n Q z O U z � FM z oc W O N O P r V o cn 1 r - Q v O A J � � O V) o � - _ 00 U Z y a> o m z V) � O Q W CIO 4-J O z — F > Q a3 0 z O �' O ry a� � W V o U F= w ° UO Q .� ocz .� a o LLI oc 0 I I,I Ia�IIF Illl+ '; 4r1- I , �` II 11 Ii'1 II --- Page 243 of 50 Agenaa #/21/1Item 1. orle nh.gov Licensing Home Details censIng Person Information Name: BRANDEN ASIS LOPEZ License Information Profession: Accountants License/Certificate Number: 07863 Type of License: Certified Public Accountant License/Certificate Status: Current CPA License Issue Date: 5/8/2015 CPA License Expiration Date: 6/30/2021 NH -Gov I Privacy Policy I Accessibility Policy I Contact Us https://nhlicenses.nh.gov/verification/Details.aspx?result=cbbf14ca-589d-4631-9eff-a9a90c09680d Page 244 of q97 z CL %worip LU LU 4-J Fill NMI co fa 4-0 6w x UM) qt CL ro wi m w 4-J LU 03 U� MC aj LW U Lu L) > N� t Q) PEI N b4 r z u < LLJ 1:6 < 0 0 4-1 p 0 r-4 LLI Lu rl) 4-J C u E� 4- 4-J 4 u go Qm u u u 0 CY r �6- cu Lis LO: 7C] 4-J 0 .. cn rg Ln u 4-� 03 Q CD —1 Ul r u 4-J ra E 0 4— 11 u I'm mi qj � ru � Z) 4-J ra 4-' En riz u fa I CL U� Pate 245 of 50r SIMON Agenda Item #1. 11-� 2020 LIMITED LIABILITY PARTNERSHIP IERSHIP REINSTATEMENT REINSTATEMENT FEE + $25 FILING FEE FOR EACH CALENDAR YEAR .FLORIDA DEPARTMENT OF STATE SECRETARY OF STATE DIVISION OF CORPORATIONS REGISTRATION# LLP090003311 1. Name and Mailing Address MARCUM LLP ONE S.E, THIRD AVE. 11 TH FLOOR MIAMI, FL 33131 U d above mailing address is incotrect in any way, tine through incorwt rntofmatm>n and eater carrectron in Skx6 2. 3. Principal Place of Business Address ONE S.E. THIRD AVE. 11 TH FLOOR MIAMI, FL 3 131 U S. Federal Employee Identification Number Applied For 11-1986323 Not Applicable 7. Marne and Address of Registered Agent CORPORATION SERVICE COMPANY 1201 HAYS STREET TALLAHA SEE, FL 32301 FD 2021 JAI 2: 2 2 t 1. • I LLP # 16� U 4 �) i I R Eo (110) 7. New Mailing Address, if Applicable: Suite, Apt 9, etc. City State zip Code 4t New Prin6pal Office Address, if Applicable - Suite, Apt N, etc. Ctty State Zip Code 6. Certificate of Status Desited' $8+75 Addstional Fee Required S. New Name and/or Address of Registered Agent: Name Street Address (P.O. BoK Number is Not Acceptable) FL City Zip Code 9. New Registered Agent's Signature, If Changed The above named entity submits this statement fof the purpose of charging its registered office or registered ac ent, or both, in the State of Florida. SIGNATURE: SIGNATURE. TYPED OR PRINTED NAVE OF REGISTERED AGENT AND TITLE tF APPUCABLE. 0 Date 10. General Partner's Signature (RE TIRED) The exe-cution of this report as a partner constitutes an affirmation under the penalties of perjury that the fadm stated herein are true. SIGNATURE, E: ���. � �� � az(W1414m4fS !ta"T RE AND TYPED OR PRWTED NAME OF SIGFANo PARTNER. Date Dayurne Phtrne Ap E-m it Address: (To be us" for futures annual repo n r+ovd+ca[ron%I Paae of 7 Aaenda Item #1. AULDIN & ENKINS www.mjcpa.com ELECTRONIC SUBMISSION RFP# FINOl-21— INDEPENDENT AUDITING SERVICES FROM FY2020-2021 THRU FY2024-FY2025 VILLAGE OF TEQUESTA, FLORIDA 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 April 9, 2021 1 2:00 PM Page 247 of 507 Agenda Item #1. AULDIN & ENKINS Over 550 Governmental Units Served Together We can Do Anything Page 248 of 507 . • JENKINS & Table of Contents Letterof Transmittal..........................................................................................................................s GeneralInformation ...........................................................................................................................s - Executive Summary .....................................................................................................................4 - Licensed to Practice in the State of Florida...................................................................................7 - Continuing Professional Education...............................................................................................8 - Conflict of Interest.......................................................................................................................8 Firm Qualifications and References..............................................................................................9 - Organization and Size..................................................................................................................9 - Joint Venture or Consortium......................................................................................................10 - Financial Condition....................................................................................................................10 - Location of the Office from Which the Work is to be Performed.................................................11 - External Quality Control Review (Peer Review)..........................................................................11 - No Litigation, Federal/State Desk Reviews or Disciplinary Action...............................................14 - Identification of Anticipated Potential Audit Problems..............................................................14 - Similar Engagements with Other Government Entities...............................................................15 - Engagements with Tequesta......................................................................................................17 - Sample Reports.........................................................................................................................17 - References.................................................................................................................................17 - Copy of Comprehensive Annual Financial Report .......................................................................17 - Past Experience of the Office and the Firm.................................................................................18 - CAFR Certificates of Achievement and Excellence.......................................................................19 - Single Audit Experience.............................................................................................................20 Qualifications of Key Personnel Assigned to Engagement.................................................21 - Proposed Contract Team...........................................................................................................21 - Copies of Licenses......................................................................................................................22 - Individual Resumes of Key Personnel.........................................................................................22 - Other Key Individuals Available to Serve the Village..................................................................30 - Other Staff Resources (Technology Services and Fraud Examinations).......................................33 - Partner and Staff Continuity......................................................................................................34 - Ethics for Governmental CPAs in Florida....................................................................................34 ProjectApproach...............................................................................................................................35 - Audit Methodology...................................................................................................................35 - Proposed Segmentation of the Engagement..............................................................................35 - Level of Staff and Number of Hours to be Assigned....................................................................38 - Sample Size Methodology and the Extent to Which Statistical Sampling Will be used in the Engagement..............................................................................................39 - Extent of the Use of EDP Software — Including Artificial Intelligence..........................................39 - Type and Extent of Analytical Procedures to be used in the Engagement...................................41 - Approach to be taken to Gain and Document an Understanding of the Village's Internal Control Structure.........................................................................................42 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 249 of 507 . • rTs . &JENKINS Table of Contents (Continued) Project Approach (Continued) - Approach to be taken in Determining Laws and Regulations to be Subject toAudit Test Work..................................................................................................................43 - Approach to betaken in Drawing Audit Samples for Purposes of Tests of Compliance ...............44 - Draft Calendar...........................................................................................................................46 RequiredForms..................................................................................................................................47 - Checklist....................................................................................................................................47 - Exhibit A —Proposal Certification...............................................................................................48 - Exhibit 8 —Non-Collusion Affidavit.............................................................................................49 - Exhibit C — Conflict of Interest Statement...................................................................................50 - Exhibit D —Drug-Free Workplace Form......................................................................................51 - Exhibit E—Reference Forms.......................................................................................................52 - Exhibit F —Notification of Public Entity Crimes Law....................................................................57 - Exhibit G —Truth-in-Negotiation Certificate...............................................................................58 - Exhibit H —Village Clerk's Office ADA Compliancy Statement.....................................................59 - Exhibit 1—Palm Beach County "Cone of Silence" Code................................................................60 - Form W-9..................................................................................................................................61 - Copies of Licenses......................................................................................................................62 - SunBiz Annual Report................................................................................................................64 - Insurance Certificates................................................................................................................65 - Samples —Audit Report Format.................................................................................................67 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 250 of 507 . • ENKINS &f letter of Transmittal April 9, 2021 Village of Tequesta, Florida Village Clerk 345 Tequesta Drive Tequesta, Florida 33469 Ladies and Gentlemen: We appreciate the opportunity to propose on providing audit services to the Village of Tequesta, Florida (the "Village"), and we are pleased to submit a qualifications package including cost estimates to provide annual financial and compliance auditing services for the Village. The contract for such audit services will be for the fiscal years ending September 30, 2021 through September 30, 2025. 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 Village and agree to provide the services described in the proposal. We will conduct preliminary and final fieldwork and will work with the Village as closely as possible to issue all of the deliverables ahead of the Village 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 Village. 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 Village. 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: o Over 500 governmental entities served in the Southeast on an annual basis. Which includes over 115 municipalities and 45 stand-alone business -type utilities (water/sewer/stormwater, gas, electric, airports and transit operations). 0 110,000 hours of service annually to governmental entities. 0 100 full-time equivalent professionals with current governmental accounting experience. o We serve over 120 entities who receive the GFOA Certificate of Achievement for Excellence in Financial Reporting. o We serve as the plan auditor for approximately 30 single employer defined benefit pension plans in Florida, and currently audit in excess of $1.8 billion in Florida pension assets. o We serve over 220 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 Hallandale Beach, Naples, and Marco Island, Florida; Savannah, Georgia; Charleston, South Carolina; and Tuscaloosa, Alabama. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 251 of 507 ■ 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. ■ Experience with Client Transitions: Over the past 20 years, we have experienced over 500 transitions as the new auditors of governmental entities. Our team offers a great deal of experience with serving new clients, and providing a smooth transition during the change in auditors. ■ 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 an 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 (GASAQ 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. This proposal represents a firm offer for 90 days. Thank you very much for considering our Firm and allowing us to present our 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. Sincerely, MAU LDI N & J EN KI NS, LLC Wade Sansbury, CPA, Partner 1401 Manatee Ave West, Suite 1200 Bradenton, Florida 34205 941-741-2255 (direct) 855-891-0070 (toll free) PEM INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 252 of 507 AM & ENKINS General Information Firm Name: Mauldin & Jenkins, LLC Address: 1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205 Principal Contact: Wade Sansbury (address above), wsansbury@micpa.com 941-741-2255 (direct) Daniel Anderson, danderson@micpa.com 855-891-0070 (toll free) Business Hours: Monday through Friday 8:00 am to 5:00 pm Places of Incorporation: Florida, Georgia, Alabama, Tennessee, and South Carolina Additional locations: We are a regional firm with additional locations in Sarasota, Florida; Albany, Macon, Atlanta, and Savannah, Georgia; Columbia, South Carolina; Chattanooga, Tennessee; Birmingham, Alabama Office Location: Bradenton, Florida; staff size of 40 employees. Firm -wide governmental staff of over 100 experienced employees Office Phone: 941-747-4483 Fax: 941-747-6035 Federal ID: 58-0692043 Website: www.micpa.com Date Established under name given: State of Florida — May 11, 2011; State of Georgia - 1918 Licensed: M&J is licensed in Florida with copy provided on page 7. Type of Ownership/Legal Structure: Mauldin & Jenkins is a limited liability corporation (LLC) and is not part of a group of firms/agencies. Number of GFOA Certificate Awards: We have over 120 clients who annually received the GFOA's Certificate of Excellence in Financial Reporting. Current and Projected Workloads: Our Firm has over 550 governmental entities located across the Southeast with various year -ends and which are performed at various times during the year by our staff. As such we have a significantly large team of professionals who spend 100% of their time serving governmental entities. This gives us the flexibility to perform work when our clients are ready for us to while maintaining superior client service while also completing a quality audit. Independence We hereby affirm that Mauldin & Jenkins, LLC is independent with respect to the Village and any of its component units. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office's Government Auditing Standards. We are also independent with respect to the Village and component units 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 had no relationships with the Village 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. Lastly, we have absolutely no local bias towards any Village policies, governance, or leadership due to our lack of proximity to the Village. This is quite contrary to other local firms. We will give the Village written notice of any professional relationships entered into during the period of this agreement. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 253 of 507 0 Ai Ah a IF MW AW & ENKINS 1 AA Executive Summary With extensive partner involvement and a team of dedicated governmental specialists, Mauldin & Jenkins will provide the Village of Tequesta, Florida with the service and insight needed to achieve your goals. Our Understanding of the Village of Tequesta's Requirements/Needs The Village 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 set forth in the U.S. General Accounting Office'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 Village: - 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 Village'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). - 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 Village. These services/procedures will be performed only upon approval of a written agreement between the Village and Mauldin & Jenkins, LLC. PEM INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 254 of 507 AM & ENKINS To effectively address these issues and meet your key short- and long-term objectives, the Village needs dependable, objective information. Therefore, as shown in Figure 1, you are seeking a proven, local firm to: Not Only With one of the largest Perform an annual audit and report on the financial statements of the Village governmental audit Perform an annual compliance audit for the Village including the performance of practices in the state and federal Single Audits Southeast, our : team will ensure efficiency, minimal ■ Candidly communicate with management regarding results and industry and disruptions, and regulatory updates, allowing for greater efficiency and better decision making Actively involve senior team members in all phases of the engagement, ensuring substantial insight reliable, responsive service and quick issue resolution for the Village's Provide value-added recommendations to strengthen the Village's operations management and and internal controls Commission Figure 1. Our Understanding of the Village of Tequesta's True Service Needs Members. An Efficient, Value -Added Approach to Achieving Your Objectives Our approach will be rooted in continuous communication with the Village'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 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 Village's controls and strengthen your operations. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 255 of 507 Why Mauldin &Jenkins Is Best Suited to Serve the Village As shown in Figure 2, our team's expertise, dedication, and proactive approach are ideally suited to serve the Village. Our team's depth of governmental experience, training, and industry involvement will yield valuable intelligence, allowing the Village to leverage best practices and advance operational performance. Maximizing Efficiency with Deep Governmental Experience In addition to serving more than 550 Our team's depth of governmental governmental entities throughout the expertise, combined with their Southeast, from small special districts to professional and industry involvement, large entities with over $3 billion in assets, gives them up-to-date knowledge of the our professionals serve in leadership and trends, regulations, and standards instructor roles for various state affecting the Village —allowing them to governmental associations, governmental quickly address technical and operational schools, and industry organizations issues. including the AICPA. Strengthening Operations with Frequent, Value -Added Communication Our team members and Firm publications, such as our quarterly newsletter and free continuing professional education classes, will provide the Village with regular updates of and guidance on regulatory, industry, and accounting developments. Instead of just resolving your financial statement and grant compliance issues, our governmental specialists will also help prevent them —empowering the Village with the knowledge and best practices to strengthen your operations. Ensuring Dependability with Continuity and Active Leader Involvement 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. With dependable oversight and a long- term commitment to team staffing, the Village will enjoy reliable, responsive, and time -saving service from professionals with a deep understanding of your structure and challenges. Fulfilling Long -Term Service Needs with a Depth of Firm Resources 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. With 100 governmental specialists and more than 300 professionals across several specialties, we have the resources, capability, and expertise to meet your long-term service needs as the Village grows and changes. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 25@ of 507 Ak 0 IF MW AM & ENKiN� Licensed 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 licensure below. All individual licenses are available upon request and can be independently verified at www.mvfloridalicense.com. Ron DeSartis., Governor Halsey Beshears, Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCO U NTAN CY LICENSE NUMBER: AD585 EXPIRATION DATE: DE EMBER 31,2021 TH E ACCOU NTANCY CORPORATI ON H E REI N I S LICE NSE D U N DER TH E PROVISIONS OF CHAPTER 473, FLORIDA STATUTES MAULDIN & JENKINS, CERTIFIED PUBLIC ACCOUNTANTS, LLC M MAULDIN & JENKINS 200 GALLIERIA PKWY SE SUITE 1700 Im In ATLANTA GA 30339 sm 0 an [FiE SILM r? Mae ISSUED: 12/13/2019 Always verify I i censes online at M yFlorida Licen se.com Do not alter this document in an form. This is your license. It is unlawful for anyone other than the licenEec to use this docurnent. Additionally, our Firm is properly registered with the Florida Department of State Division of Corporations. 19 MEOW= INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 251 of 507 AM & ENKINS Continuing Professional Education All professional personnel received adequate continuing professional education as required by Government Auditing Standards within the preceding two years. 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 a 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 Comprehensive Annual Financial Reports (CAFR's). All staff associated with the annual audit of the Village will exceed all the continuing professional education requirements contained in the Yellow Book throughout the term of the agreement. Conflict of Interest Our Firm bears no relationship, past or present, with any potential bidder or contractor of the Village, which may hinder, impede or in any way compromise efforts to perform complete, unbiased and objective services for the Village. PEM INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 25§ of 507 AM & ENKINS Firm Qualifications and References Organization and Size Mauldin & Jenkins was formed in 1918, and has been actively engaged in governmental auditing since its inception. 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; 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 & Expansion Macon, Georgia &irminghaMAlabarna 1918 1987 2011 - - 1'7 Founded in Albarry► Aktlanta6 Georgia BraderKon, Florid Georgia Chattanooga, 7N Hannah, GAk 2017 2020 f 2013 213 (Aurnbia, SC Sarasota, FL Mauldin & Jenkins arovides over 110.000 hours of service to governmental entities on an annual basis. The Firm's governmental practice is the largest niche in the Firm rearesenting aaaroximately 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: • 360,000 - approximate total hours of service provided annually to clients of the Firm • 100,000 - 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 • 550 - 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 • 320 - total number of Firm personnel • 127 - total clients served who obtain the GFOA/ASBO Certificates • 44 - total clients with publicly issued debts in excess of $50 million • 53 - total number of Firm partners • 11-total number of full-time governmental partners and directors • 11-total number of full-time governmental managers • 100 - total number of professionals with current governmental experience • 220 - number of federal Single Audits performed by the Firm in 2019 (more than any other firm in our geographic service area) PEM INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 259 of 507 AM & ENKINS 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 22 partners, directors and managers who dedicate 100% of their time serving governmental clients and have a combined 350 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. ME I 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 approximately 550 governments in the Southeast. Joint Venture or Consortium Our proposal for the audit of the Village does not include any other firm. We believe our Firm is qualified, and has the experience and capacity to serve the Village on our own without the help of additional accounting firms. As such, our proposal includes information only on our Firm and our relevant experience. Financial Condition Our Firm is very sound financially with annual revenues in excess of $60 million. We also have permanent partner capital of approximately $13 million. There are no current conditions (i.e. bankruptcy, pending litigation, office closures, impending mergers) which would impede our Firm's ability to complete the requested services. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C8 of 507 Location of the Office from Which the Work is to be Performed The Bradenton office will be the office providing services to the Village, with no anticipated additional staff roles coming from our other offices. As noted previously, Mauldin & Jenkins has over 100 professionals that are dedicated to serving governmental clients, all of which are available to the Village. 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 57 Managers 7 60 Supervisors/Senior 5 83 Other Staff and Consultants 20 110 Tota 1 39 310 External Quality Control Review (Peer Review) In the mid 70s, the Private Companies Practice Section (POPS) 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 reports dated November 12, 2020 and October 30, 2017, 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 two reports on external quality control reviews are provided on the following pages. 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, Jennifer Ruffino-Cook, 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 I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C 1 of 507 I: PBares,v WEPORTON = FMI'S SYSTEM OF QU-ALITY CON-IR01 Ncm-ember 12:12020 To the Shanhold[ers ofNlauldija & Jenkins. LLC and the Kati Peer Re -view Committee W, e have re%rimed the of quality control for the accounting and auditing practice of Mauldin & Jenkins- LLC (the firm) appL c able to engagements not r:,iibj ect to PCAOB pennanent in,:..peoftou in effect for the year ended May 31 - '202 0. Our peiff review m-ar.. -conducted in accordance with the Sland[ards- for Peffonnmg and Reportintgr on Peer Rindeivs established by the Pau Revie-o.- B o-.ud of ffie Amiefican Institute of Certified Public Accountann, (Standards). A munmai-v of the nanue. objectives- scope- limitations of. and the procedut-es perfornied in a -Syst-ein Review as described in the Stcmdaid-,, may be fbimd The ,ummaiy also inchide-, an exphumticrn of how -enaaa-ements identified as not perfonned or reported in conformity with applicable professional standards_ if any. are evalmied by -a peer revIeUTT to detennine a per rev rating. Firm's Responsibiliry T'"he firm '--. re:-,ponrAble for desig )U� 'th 't to pro 'de the I- gaing a system -of quality control and con*l ink wa I vi InM9 in 'Wi "A irui i;lth reasonable assurance of perfo and n?ord= conforuiLity th applicable profe--, 'onal Is ,tandards in all material reTects. The firm i also responsible for evaluating actions to promptly ren-iediate engagements as not perf=-ed or reported 111 conf6maityML.12th professional --,tan&ards. its systemof quality-con;trol. if any. X11, 11 L in Pe,er Reiiem-er's Responsibilitv Our respousibiliry. is to express an opinion on the design of the system of quality control L-md the fum's I - I c onTliance therewith based on our re"Vie,,K. R-equired 'S elections and C ousidera rlions Engagements selemered for review Mckided ejapaitem ents peffmmed undier Gaiw7mj-mt A?iditi)ig Standards_ MiclMing compli.mee audits under the SD'L-:-!le Audit -Act. audits of employee benefit plans - audits performed under FDIC Lk an audit of a broker -dealer and an examination of :.!,,er,-ice orpm'zation's SOS' I engagement. As a part of'our per re-row'w, weconsidered revie�%,s bry remilator: entities as comanwicated. bv the firm - if applicable, in deteMMM.9 the nature and -extent of our procedives. PB Mares. L LP 1725 Jackson St -est. Suits r,!31 �rvclericki oLr& VA 2M01 1 F uo -3- 1 -3sis& I ueoct.2i?&,s710 I r- w, o.37i awa Opildon In our opinion- the sysiem of quality control. for the accounting and auditL'Ilg practice of uld' & Jenkim- LLC applicable to engagements not nibject to PC'A0B permanent Impection in eff t for th-e year endue Nfay 31- 2D20, has been --,-Lutably de -signed and coirphed with to piovide the funi with rea-}oaableassiante of mg anord4_ginmfm applicable professioml -tin-d- . Mi all inaterial respects. Firim c-m receive a rating of pass. pass with deficimcy(ies) orfail. 'AlWdin ti Jtnkas,- LLC' has received a peer review rating off ass. PT3Ma.vc a; L L P PBMLues, LLP INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C? of 507 PBMares,m Report on the Firm's System of Quality Control 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 permanent inspection, in effect for the year ended May 31, 2017. 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.alcpa.org/prsummary. 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 firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The 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 14uditing Standards, including compliance audits under the Single Audit Act; audits of employee benefit plans, an audit performed under FDICIA, and examinations of service organization's SOC 1 and SOC 2 engagements. As 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. PBMares, LLP 1 725 Jackson Street, Suite 210 1 Fredericksburg, VA 224011 P S40.371.3566 1 1.$00.296.3710 1 F 540.371.3598 Opinion In our opinion, the system of quality control for the accounting and auditing practice of Mauldin Jenkins, LLC applicable to engagements not subject to PCAB permanent inspection in effect for the year ended May 31, 2017, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency i s or fail. Mauldin & Jenkins, LLC has received a peer review rating ofpass. P3Ma re4,, LLB PBMares, LLP October 30, 2017 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C3 of 507 No Litigation, Federal/State Desk Reviews or Disciplinary Action Mauldin & Jenkins has had no cases brought forth against the Firm over the past three years in which our Firm was a named party. Additionally, Mauldin & Jenkins has not had a federal or state desk review or field review of its audits during the past three years. Mauldin & Jenkins has not had any disciplinary actions taken (nor are any pending) against the Firm during the past three years with any state or federal regulatory bodies or professional organizations. We have a long standing history of providing excellent services to our clients and have had no prior record of substandard audit work. As noted above, there is no pending litigation against our Firm that may be of relevance to the fulfillment of a contract between Mauldin & Jenkins and the Village. Additionally, we note no problems that may affect our ability to complete the project as defined in the Village's request for proposal. Identification of Anticipated Potential Audit Problems Single Audits Single audits can be quite cumbersome. Obtaining the needed information from a compliance and financial perspective can be difficult for the auditor and auditee. We anticipate similar difficulties in performing the audit of the Village if a Single Audit is required. However, we do believe that with proper planning and communication by all sides, and with the assistance of Village personnel, all potential problems should be easily overcome. The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), entails more than 100 pages of regulations in applying for, managing, and auditing federal grants and cooperative agreements. The Uniform Guidance includes many complex requirements for you as the auditee to adhere to — including those related to procurement (which seemingly continue to evolve), sub recipient monitoring, and indirect costs. We have a very good understanding of both the auditor and grant recipient requirements of the Uniform Guidance, and are available to assist you in adhering to the provisions thereof. New or Pending GASB Pronouncements GASB has issued over SS 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; • Deferred compensation plans; • Public -Private Partnerships; and • Subscription Based IT Arrangements. GASB Governmental Ar,- agiunli nq -$1andard!� aoar�d 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. Other Potential Problems In addressing any issue, communication and timely resolution are critical. Mauldin & Jenkins prides itself in developing professional relationships and rapport with clients which facilitate open and honest communication. Mauldin & Jenkins' stance would be based on reporting meaningful information to the financial statement users, INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C4 of 507 AM & ENKIN� but understanding that the financial statements are the Village's representations. To do less would compromise our independent status. We use the following approach to seek a mutually agreeable resolution of accounting and reporting issues. Step 1 Define and understand the issue through discussion with the Village's management and verified audit information. Step 2 Make an initial assessment of the impact of alternative accounting treatments. Step 3 If the impact has significant potential, gather research which may include the following: obtain the Village's research and rationale for their position; gather additional details; draw on common practices within other Florida governments or other similar sized governments; utilize recognized Firm experts. Step 4 Discuss with Village staff the Firm's preferred position and rationale. Step 5 Resolve the issue. Similar Engagements with Other Government 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 Village and have relevant, current experience serving Florida governments in your area. Additionally, 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 Village and Mauldin & Jenkins to be a good match. 1) City of Naples, Florida General City government with a population of approximately 21,000. The City has assets of Information approximately $304 million and annual revenues of approximately $86 million. The City provides numerous services including: water and sewer, solid waste, stormwater, public safety, parks and recreation, community development, and other customary services. Scope & Type of Financial audits and compliance audits in accordance with Uniform Guidance Engagement (Single Audits) and Florida Single Audit Act. Preparation of CAFR and Certificate of Achievement awarded by GFOA. Audit of 3 single employer DB Pension plans. Dates September 30, 2006 through present Partner/Manager Wade Sansbury/Daniel Anderson Total Hours 500 hours Contact Mr. Gary Young, Deputy Finance Director — (239) 213-1815 — Fax (239) 213-1805 Information gyoung@naplesgov.com 735 81" Street South, Naples, FL 34102 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C5 of 507 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. The City provides numerous services including: water and sewer, sanitation, stormwater, CRA, public safety, parks and recreation, community development, and other customary services. Scope & Type of Financial audits and compliance audits in accordance with the Uniform Guidance Engagement and the Florida State Single Audit requirements. Preparation of CAFR 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, Assistant Finance Director — (954) 457-1365 — Information Fax (954) 457-1343 gneste@cohb.gov 400 South Federal Highway, Hallandale Beach, FL 33009 3) City of Marco 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 City provides numerous services including: general government, public safety, parks and recreation, community development, wastewater utility and other customary services. Scope & Type of Financial audits and compliance audits in accordance with the Uniform Guidance Engagement and the Florida State Single Audit requirements. Preparation of CAFR 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 — Fax (239) 642-8947 Information gpolanco@cityofmarcoisland.com 50 Bald Eagle Drive, Marco Island, FL 34145 4) City of Callaway, Florida General City government with a population of approximately 15,000. The City has assets of Information approximately $68 million and annual revenues of approximately $17 million. The City provides numerous services including: water and sewer, solid waste, stormwater, public safety, parks and recreation, community development, and other customary services. Scope & Type of Financial audits and compliance audits. Preparation of CAFR. Engagement Dates 2018 through present Partner/Manager Wade Sansbury/Trey Scott Total Hours 300 hours Contact Mr. David Schultz, Finance Director — (850) 215-7803 Information dschultz@cityofcallaway.com 6601 East Highway 22, Callaway, FL 32404 PEM INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C@ of 507 5) Village of Pinecrest General City government with a population of approximately 19,400. The City has assets of Information approximately $116 million and annual revenues of approximately $25 million. The City provides numerous services including: stormwater, transportation, public safety, parks and recreation, community development, and other customary services. Scope & Type of Financial audits and compliance audits in accordance with the Uniform Guidance Engagement and Florida Single Audit Act. Preparation of CAFR and Certificate of Achievement awarded by GFOA. Dates September 30, 2017 through present Partner Wade Sansbury Total Hours 200 hours Contact Marie Arteaga, Finance Director — (305) 234-2121 (Ext. 130) — Fax (305) 234-2131 Information marteaga@pinecrestfl-gov 12645 Pinecrest Parkway, Pinecrest, FL 33156 Engagements with Tequesta Our Firm has not performed any engagements with or for the Village of Tequesta within the past five years. Sample Reports Please see the Required Forms section for samples of required reports. References Please see the Required Forms section for copies of Exhibit E —Reference Form. Copy of Comprehensive Annual Financial Report As requested, please see below for a link to just one of the many comprehensive annual financial reports our firm has recently completed. https://www. pi necrest-fl.gov/govern ment/fi na nce/fi na ncia I-report-cafr INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C1 of 507 Past Experience of the Office and the Firm Perhaps the greatest indicator 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 three years are: Geor is 34) Hinesville 68) Suwanee 96) Plant City 1) Albany 35) Holly Springs 69) Thunderbolt 97) Tarpon Springs 2) Alpharetta 36) Jefferson 70) Tifton 98) Wildwood 3) Americus 37) Jeffersonville 71) Toccoa 4) Austell 38) Johns Creek 72) Tucker North Carolina 5) Baldwin 39) Kennesaw 73) Tybee Island 99) Asheville 6) Ball Ground 40) Kingsland 74) Union City 100) Black Mountain 7) Bloomingdale 41) Lawrenceville 75) Vernonburg 101) Garner 8) Braselton 42) Leesburg 76) Villa Rica 102) New Bern 9) Brookhaven 43) Lilburn 103) Selma 10) Brunswick 44) Lyons Alabama 11) Cartersville 45) Milledgeville 77) Tuscaloosa South Carolina 12) Cedartown 46) Milton 104) Aiken 13) Chamblee 47) Monroe Mississippi 105) Beaufort 14) Chattahoochee Hills 48) Morrow 78) Gulfport 106) Chapin 15) Clarkston 49) Peachtree City 107) Charleston 16) College Park 50) Peachtree Corners Florida 108) Clover 17) Conyers 51) Perry 79) Apopka 109) Hardeeville 18) Cordele 52) Pooler 80) Arcadia 110) Hollywood 19) Covington 53) Powder Springs 81) Bradenton 111) Goose Creek 20) Decatur 54) Quitman 82) Callaway 112) Loris 21) Doraville 55) Port Wentworth 83) Cooper City 113) Orangeburg 22) Douglasville 56) Richmond Hill 84) Crystal River 114) Rock Hill 23) Duluth 57) Riverdale 85) Ft. Myers Beach 115) Summerville 24) Dunwoody 58) Rockmart 86) Haines City 25) Fairburn 59) Rome 87) Hallandale Beach Tennessee 26) Fayetteville 60) Roswell 88) Islamorada 116) Bristol 27) Flovilla 61) Savannah 89) Lake Placid 117) Crossville 28) Forest Park 62) Sharpsburg 90) Longboat Key 118) Jamestown 29) Garden City 63) Social Circle 91) Marco Island 30) Grantville 64) South Fulton 92) Naples 31) Griffin 65) St. Marys 93) North Port 32) Gumbranch 66) Stockbridge 94) Pensacola 33) Hapeville 67) Stonecrest 95) Pinecrest INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C§ of 507 Comprehensive Annual Financial Report Certificates of Achievement and Excellence Mauldin & Jenkins has served approximately 550 governments in the past several years, and 129 governmental units who obtain the GFOA s Certificate of Achievement for Excellence in Financial Reporting (and/or the AS60's Certificate of Excellence in Financial Reporting).'{ Mauldin & Jenkins' clients have never failed to obtain the Certificate! Every CAFR submitted has received the award. The following are current clients: Clary- 2E. C,%, !r - = 521 C0112ge Park 7E, f�- j to -in .MUguAa-Rid monc 27) Or= rigri 53) Conyers 791 r�e. 51 B._ rro v 2$1 Pauldir g 54) Cooper City 201 rvlorrow h i Beaufort 251 Rockdale 551 C vir gton E1) I peas 51 C= rterEdIIe 3G1 Spaldi ng 5E C atur 921 New Bem E0 Criaznarn 31) Walton 57.) DO U f,a.SriI la .83) H. ar,le5#on 1 C:ayton 32,a was.1hirigton 5$1 C�untiwciDd S41 %rdh Pur-t 51 Col: e#°on 33) Whitfield 55.I Fayeettevi1 le B51 Peachtree Caty cc: urnbus- 34) Aiken 5E1 Fairburn .861 Pensacola N1k°_zD ee 3S1 Albany 51) Forest Park 871 Perry =E1 d Pr' 361 Alpharetta 521 Garden E:-ty -ES)a 21) u as 371 Amen L .� S31 G riffiri 851 PocAer 21 21 Edgefield 3$1 �.LSte I E41 G ulf port �901 Port 'Wentz orth 131 Fled 351 B= II ClroUrj 551 Ha ine-s City 91) Riverdale 141 Forsyth 1 BeaufDrt '-0. SG) Ha Ilanda$e Bch 92) RocLrnart 15) Giynn 41) Blacf S71 Ha Rewi fle 93) Rnrr- 161 G reenwil le 421 Blufftor 5$1 Ha rdeevil la 511 Roswell =?,1 Giwinnett 43) Braderten S51 Hine II m 35) St- f_3) Ha lifax 441 Bristol 7G1 HoRy Springs 961 Sandi Springs 2.91 Ha milton 45) Brookhaven ' 1) John's L'reek 97) Sava nr a h 3G1 Henry 461 Brunswick 721 Kenresavd 99) Suwaneae 21) Jackson 47) C:a Ilatiway 31 I amo-ah 'island '351 -h ur.deFbolt 221 Lancaster 4$1 C:a rte rEVi I a 741 15no and iE ; _ULcal-a0S= 23) Liberty 451 Charnblea 75) Marco Islar�d =G-1; Unior. City 241 Macon-Bi bh 5G1 Charleston 6) Longboat Kew 251 N, ewr-to°n 51) Chamblee 77) Milledgeville Boar& of Eduction: Other Gavemirnerital Ent�tres: =C2'e Ate = nta Public SchoolB =V B bh County School{ =-4: %arters%ii lie Cit•� .Schools =E Saton Court; drools IG-6 Cobh County S - _olE 1077 Fayette CmUnty S`i-1�Is 108ti Fulton County Sdhools =L'S Z. Swinnett CoU my .Schools =,lE.; Lc- - County School District 111� Maraettzi City Schools 112� f idhland Co. School District One =13 Savanna h-Chatham County Schools State Governmental Entities; 114'� C = . Enwifon- Fin. ,' -th . r&EFA), llss C _ . Pori thority 11E � Cereal Savannah River Area Regional m -n. 11 . Cha deswn water Sy. tem 1181 Clayton County Water ALAhority 119a: Cobb County - Ma !ierta Water Autherity 12 G,' Greerwond CornmissioneTs of PUbI`io'4%'orks 121 J Greer Cornmission of Pu bl is �%Iorks 1`2, Henry Counter water Authority 123 1. LG vp,. I - Regiona I Tfarsportation r'aAhorit�y 12 : l lawn 'Nate{ Authority, 1'25', Mount Pleasant Waterevorks 12E North Charleston Surer D1Etr -.-_t 127A: Publi C BL ildi ng AuthaTity of lKncx. Co. & Knc;ctiri Ile 1291 South FIG!i®da Trans pertaticn Authcrir 125 Tampa Bay :'�a _arr"Wthori-_y INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2C9 of 507 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 Village. 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 2019, Mauldin & Jenkins audited 220 entities representing approximately $3.5 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 • 2nd 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 80 Cherry Bekaert, LLP 78 Clifton Larson Allen 56 Grau & Associates 10 James Moore 59 Keefe McCullough 36 Marcum 9 Mauldin &Jenkins, LLC 220 Moore Stephens 55 Purvis Gray 47 RSM McGladrey 38 50 100 150 200 250 Federal Award Dollars Audited Carr, Riggs & Ingram 9841806,334 Cherry Bekaert, LLP 11121,484,533 Clifton Larson Allen 8391405,857 Grau & Associates 76,831,709 James Moore 645,6421953 Keefe McCullough 167,294,406 Marcum 180,9961373 Mauldin & Jenkins, LLC 3,457,7971503 Moore Stephens 11042,508,917 Purvis Gray 4871496,619 RSM McGladrey 11421,281,625 1,00010001000 2,000,0001000 31000,000,000 4,000,000,000 NOTE: The above information was summarized from the Federal Audit Clearinghouse for audits with fiscal year -ends in calendar year 2019 (the last year for which complete information is available) for states in which our Firm has offices. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Ze of 507 ENKINS &• A AMN Qualifications of Key Personnel Assigned to Engagement 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 Village. The unit would be assembled as follows: Team Member Name Wade Sansbury, CPA Miller Edwards, CPA Daniel Anderson, CPA Jameson Miller Kris Trai nor, CPA Trey Scott or Alison Weste Support Partni Garrett Marlov% Senior Associat Kris Trainor Certified Fraud Examiner Engagement Performance Roll Engagement Lead Partner Engagement Quality Assurance Partner Engagement Manager IT Consultant Fraud Risk Consultant Years of Experience 25 33 12 12 24 Wade Sansbury Miller Edwards or Engagement Partner Adam Frailey Quality Control Partner Daniel Anderson Senior Manager Jameson Miller Certified Info. Systems Auditor Audit Engagement Team Staff Jennifer Ruffino-Cook Alt. Manager The above team dedicated to audit the Village will include (at a minimum): two partners, one manager, and two staff professionals. 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 Village management on financial reporting, audit and related issues on an ongoing basis, and this individual will also be dedicated to serve the Village 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. OR I INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2ZI of 507 ENKINS &• i We realize that, regardless of our Firm's qualifications, the quality of service the Village receives will correlate directly to the skill level, dedication and resourcefulness of your audit engagement team. The individuals listed have been selected to serve the Village based on their years of hands-on experience working with government entities, and for their commitment to exceeding client expectations. Your team members are dedicated and resourceful, and among the most talented in their field. We encourage you to contact us whenever you have questions and to view us not just as auditors, but as true advisors. For the specialized expertise of each of the team members listed in this proposal please see the section titled Partner, Supervisory and Staff Qualifications. Copies of Licenses Please see the Required Forms section for copies of individual licenses. 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 Village during the audit process. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z? of 507 ENKINS &• Wade Sansbury, CPA Partner Bradenton, Florida 941-741-2255 wsansbury@micpa.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 Firms audit practice. Wade has over 25 years of experience serving governmental clients similar in nature to the Village. 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 Village engagement including planning, developing the overall audit approach, supervision of staff, and will be a main contact point for the Village. As the auditor in -charge of the overall audit of the Village, 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, 2021. 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 1) Albany 25) North Port 2) Apopka 26) Palmetto 3) Arcadia 27) Pensacola 4) Beaufort 28) Pinecrest 5) Bradenton 29) Plant City 6) Callaway 30) Roswell 7) Conyers 31) Sandy Springs 8) Cooper City 32) Social Circle 9) Cordele 33) Tarpon Springs 10) Covington 34) Union City 11) Crystal River 35) Islamorada 12) Decatur Counties 13) Fort Myers Beach 36) Liberty County 14) Griffin 37) Lumpkin County 15) Haines City 38) Henry County 16) Hallandale Beach 39) Taylor County 17) Lake Placid 40) Rockdale County 18) Longboat Key 41) Sumter County 19) Marco Island 42) Tift County 20) Milledgeville 43) Clayton County 21) Morrow 44) Bibb County 22) Milton 45) Dougherty County 23) Monrow 46) Toombs County 47) Monroe County 48) Stephens County 49) Forsyth County 50) Walton County Boards of Education 51) Highlands Co. School District 52) Lee Co. School District 53) Forsyth Co. BOE 54) Gwinnett Co. BOE 55) Henry Co. BOE Other Governmental Units 56) Tampa Bay Water 57) Ocean Highway and Port Authority 58) South Florida Regional Transportation Authority 59) Lakeland Area Mass Transit 60) Captiva Erosion Prevention District 61) Citrus Co. Mosquito Control 62) Manatee Co. Mosquito Control District INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z3 of 507 T 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 Firms lead governmental partner in the State of Florida. He is also a member of the Firms 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 comprehensive annual 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 AICPA Major Firms Group Meeting — Participant 5.5 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 ■ 2017 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours ■ 2017 FGFOA — North Central Chapter — Preparing for your Audit, Gainesville, FL — Instructor — 4 credit hours ■ 2017 Governmental and Nonprofit A&A Update — Participant — 8 credit hours ■ 2017 PrimeGlobal Leadership Conference — Participant —12 credit hours ■ 2017 M&J Governmental Conference — Instructor and Participant —16 credit hours ■ 2016 National AICPA Government and Nonprofit Conference, Las Vegas, NV — 24 credit hours ■ 2016 M&J Governmental Conference — Instructor and Participant —16 credit hours ■ 2016 M&J Single Audit Update —12 credit hours PEM INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z4 of 507 Miller G. Edwards, CPA Partner 478-464-8003 medwards@mjcpa.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 Village'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 approximately 550 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: ■ 2020 M&J Governmental Conference — Instructor ■ 2019 M&J Governmental Conference — Instructor ■ 2018 M&J Governmental Conference — Instructor ■ 2018 South Carolina Association of CPA's Conference — GASB Update — Instructor ■ 2018 South Carolina Association of CPA's Conference — Presenting Financial Information to Non - Financial People — Instructor ■ 2017 M&J GASB No. 87 Leases — Participant ■ 2017 M&J Compliance with the Uniform Guidance — Participant ■ 2017 Georgia Government Finance Officers Association Annual Conference: Presenting Financial Information to Non -Financial People; and, Presenter on Auditor Panel — Instructor and Participant INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z5 of 507 T ■ 2017 M&J Annual Governmental Conference — Instructor and Participant ■ 2017 City of Dunwoody Accounting Conference: GASB No. 77 Tax Abatement Disclosures; Interfund Activities and Deficits in Government; Communicating Financial Information to Non -Financial People — Instructor ■ 2017 M&J Information Systems Technology Update — Participant ■ 2017 University of Georgia's Carl Vinson Institute of Government Introductory and Intermediate Accounting and Financial Reporting to employees of State & Local Governments of Georgia (6 days of instruction) — Instructor ■ 2016 South Carolina GFOA Fall Conference, GASB Update — Instructor ■ 2016 M&J Annual Governmental Conference — Instructor and Participant Daniel Anderson, CPA Director (Senior Manager) Bradenton, Florida 941-741-2213 danderson@mjcpa.com Daniel Anderson is a manager and a Certified Public Accountant with Mauldin & Jenkins. He is registered and licensed to practice in the State of Florida. Daniel is a manager who works exclusively in the governmental sector of the Firm's audit practice. Daniel has approximately 12 years of experience serving governmental clients including those with utility operations. His experience covers governmental accounting and auditing and has provided audit services to numerous governmental and not -for -profit organizations, including cities, counties, school districts, and other entities. Daniel has significant experience with his client's computer systems. This includes specific experience with remote auditing via web access to client information. Daniel will serve as an additional resource manager assisting in developing the overall audit approach, supervision of staff, and will be a main contact point for the Village. Daniel's Florida license number is AC42735 and is currently active through December 31, 2021. Technical Experience During his career, Daniel has served numerous governmental clients on behalf of the Firm including 13 municipalities, 1 county, and 5 special districts/authorities. He currently serves 15 such entities in Florida. A condensed listing of governmental audit clients served by Daniel as manager is listed below: City of Clewiston City of Crystal River Village of Islamorada City of Haines City City of Marco Island City of Naples City of Plant City City of Wildwood City of Hallandale Beach Tampa Bay Water Town of Lake Placid South Florida Regional Transportation Town of Longboat Key Authority 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 SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z@ of 507 T Note that Daniel has many years of experience preparing financial statements in accordance with GASB 34, as well as preparing CAFRs 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. Listed below are just some of the training courses Daniel has attended over the last few years: ■ 2020 M&J Governmental Conference ■ 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 ■ 2018 M&J Governmental Conference - Participant ■ 2019 FGFOA Panhandle Chapter - GASB Update and Preparing for your Audit - Instructor ■ 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 ■ 2017 FGFOA SW Florida Chapter - "GASB 74 & 75 and GASB 87" - Instructor ■ 2017 FGFOA School of Governmental Finance - "GASB 63 & 65 and Presenting Financial Information to Non -Financial People" -Jacksonville, FL -Instructor ■ 2017 M&J Governmental Conference ■ 2016 Ethics For Florida CPA's ■ 2016 M&J Governmental Conference ■ 2016 Single Audit Update Jennifer Ruffino-Cook, CPA Manager 941-741-2230 Bradenton, Florida jcook@mlcpa.com elm Jennifer Ruffino-Cook is a manager and a Certified Public Accountant with Mauldin & Jenkins. Her 14 years of experience covers not -for -profit and governmental accounting and auditing and has provided audit services to numerous not -for -profit and governmental organizations. Jennifer is currently licensed to practice as a CPA in Florida and Georgia. Jennifer will be an alternative manager available to assist in developing the overall audit approach, supervision of staff, and be a contact point for the Village. Jennifer's Florida license number is AC54447 and is currently active through December 31, 2022. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2ZI of 507 T irw Technical Experience During her career, Jennifer has served numerous governmental and not -for -profit clients as a manger on behalf of the Firm. A summary listing of such clients include: • City of North Port • Town of Fort Myers Beach • City of Venice • City of Naples • City of Bradenton • City of Haines City • Sarasota County Elected Officials • Sarasota Pensions (Gen, Police and Fire) • North Port Pension (Police and Fire) • Palm Beach Gardens Fire Pension • Manatee School of Arts and Sciences • Northwest FL State College Collegiate HS • State College of FL Collegiate HS • St. Petersburg Collegiate Charter School • Sarasota School of Arts and Sciences • Student Leadership Academy Professional Associations and Education • Bachelor of Arts in Accounting from University of West Georgia in 2006 • Certified Public Accountant licensed by the States of Georgia and 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) • Leadership Manatee Class of 2016/2017 Audit Training Jennifer obtains more than 40 hours of relevant continuing professional education each year, including continuing education required by Government Auditing Standards. Jennifer attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, the FGFOA conference, AICPA and FICPA sponsored courses, and various other courses. Some of the relevant courses Jennifer has taken over the past few years are listed below: ■ 2020 M&J Governmental Conference - Participant ■ 2019 M&J Governmental Conference - Participant ■ 2018 M&J Governmental Conference - Instructor and Participant ■ 2018 Governmental Accounting and Audit Update ■ 2018 National AICPA Not -for -Profit Conference ■ 2018 M&J LEAP Conference - Instructor ■ 2017 M&J Governmental Conference - Instructor and Participant ■ 2017 M&J Single Audit Update ■ 2017 National AICPA Governmental and Not -for -Profit Conference ■ 2016 National AICPA Governmental and Not -for -Profit Conference ■ 2016 M&J Governmental and Not for Profit Update INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z§ of 507 Trey Scott, CPA Partner 941-741-2202 tscott@micpa.com 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, 2021. 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 ■ 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 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 ■ 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 Page 2Z9 of 507 T ■ 2017 FGFOA SW Florida Chapter — "GASB 74 & 75 and GASB 87" — Instructor ■ 2017 FGFOA School of Governmental Finance — "GASB 63 & 65 and Presenting Financial Information to Non -Financial People" —Jacksonville, FL —Instructor ■ 2017 FICPA State and Local Government Conference — "Financial Reporting Deficiencies in State and Local Government Financial Reports" — Orlando, FL — Instructor ■ 2017 FGFOA Panhandle Chapter Meeting — GASB Update, Common Financial Reporting Deficiencies and Presenting Financial Information to Non -Financial People — Shalimar, FL — Instructor ■ 2017 M&J Governmental Conference — Participant and Instructor ■ 2017 FGFOA — North Central Chapter — Preparing for your Audit, Gainesville, FL — Instructor ■ 2016 Ethics For Florida CPA's — Participant ■ 2016 M&J Governmental Conference — Participant ■ 2016 Single Audit Update — Participant Other Key Individuals Available to Serve the Village 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 Village'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 Village during the audit process. Adam Fraley, CPA Partner Atlanta, Georgia 770-955-8600 afraley@micpa.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 & 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) AL INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a8 of 507 T 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. 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 comprehensive annual 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: • 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 — Instructor • 2019 Risk Assessment for Government Financial Statements — Participant • 2019 M&J Annual Government Conference — Instructor and Participant • 2019 Dunwoody Conference — Instructor • 2018 M&J Annual Government Conference — Instructor and Participant • 2018 Dunwoody Conference — Instructor • 2018 GASB Update and Footnotes Review, Quarterly Client CPE — Instructor • 2018 GGFOA Annual Conference — Instructor • 2017 M&J Annual Government Conference — Instructor and Participant • 2017 GGFOA Annual Conference — Instructor • 2017 Dunwoody Conference — Instructor • 2017 CPA Crossings Communicating Financial Information to Non -Accountants — Participant Alison N. Wester, CPA, CGMA Partner 941-714-7963 Bradenton, Florida awester@micpa.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 Village and Schools. Alison's Florida license number is AC43452 and is currently active through December 31, 2021. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2al of 507 T 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. 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 treasurer for 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 Training 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 comprehensive annual 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: ■ 2020 M&J Governmental Conference — Participant ■ 2019 M&J Governmental Conference — Participant ■ 2019 Ethics For Florida CPA's ■ 2018 M&J Governmental Conference — Participant ■ 2018 M&J Client CPE — Participant ■ 2017 M&J Governmental Conference ■ 2017 M&J Client CPE — 2 days ■ 2017 Ethics For Florida CPA's ■ 2016 M&J Governmental Conference — Participant INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a? of 507 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 Village should the need arise: Jameson A. Miller, CPA, CISA, CISSP Partner, Information Technology & 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. 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 for the 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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a3 of 507 Kris Trainor, CPA and CFE Certified 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. Partner and Staff Continuity We are committed to providing continuity of our engagement team members. We recognize that this is also an important factor for the Village, as it limits the amount of retraining that needs to be performed each year. Our staff retention rates of approximately 90% are considered to be among the best in the profession (and much better than national firms). We are able to not only provide consistency with the partners and managers on our engagement teams, but seniors and staff as well. Retention _> 90°0 < 5 Years Experience It is also our goal to minimize disruptions to the Village by staffing the engagement so as to provide continuity, both during and between audits. It is the Firm's policy not to rotate key audit staff, consultants or specialists off a multi -year contracted audit engagement. Consequently, it is not anticipated that any key audit personnel will be rotated away from the Village's annual audit. In any business, however, turnover is inevitable. When this happens, we will provide resumes of suggested replacements and any changes in key personnel would always be discussed timely with Village officials to their satisfaction. Ethics for Governmental CPAs in Florida All members of your proposed contract team have attended "Ethics for Governmental CPAs in Florida" as noted above in each applicable resume. OR NEEPPIM INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a4 of 507 & f ENKINS Project Approach 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 Village'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 Village which incorporate the requirements set forth on the previous page. We anticipate that these procedures will enable us to express our professional opinion that the financial statements of the Village 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. 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 Village's prior financial statements, budgets, request for proposal, past experience, and other information available: Continuous Discussion with City Management INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a5 of 507 & f ENKINS Segment I: Planning and Interim Procedures This segment includes: • Obtaining a signed engagement letter for the financial and compliance audit; • Meeting with Village management to discuss the scope of the audit, timing of our -y 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 Village meetings; Segment 1: • Reviewing the Village's current year budget, as adopted and revised; Planning • • Reviewing new debt agreements, and other various documentation; Interim • Obtaining an understanding of the Village's accounting policies and procedures, Procedures including the financial and other management information systems utilized by the Village; • Obtaining an in-depth knowledge of the EDP equipment, software and systems in W 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 Village personnel to discuss the results of our preliminary audit work. Segment II: Final Audit Fieldwork Procedures This segment includes: • Conducting an analytical review of account balances based on closing balances; • 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); �L AL AL INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2% of 507 & f ENKINS • 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 III: • Review, Completion and Delivery Procedures 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 Village's approval of the final financial statements; Drafting the Data Collection Form and obtaining the Village's approval; Preparing and providing the Village a PDF document and "camera ready" copy of the audited financial statements; • Final exit conferences and presentations with appropriate Village officials. 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 Village'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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2al of 507 & f ENKINS - 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. Note that we are very confident in being able to meet the state deadline due to our experience and current capacity to serve. Level of Staff and Number of Hours to be Assigned Based on the Village'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 2021 audit in the following tabular presentations: Segment Hours by Staff Level -City Audit Segments Segment I - Planning and Interim Procedures Segment II - Final Audit Fieldwork Procedures Segment III - Review, Completion and Delivery Procedures Total Engagement Engagement Team Members by Level Partners Managers Staff Total 20 30 30 80 30 60 120 210 30 60 20 110 80 150 170 400 We at Mauldin & Jenkins would be flexible in the timing of certain events as requested by the Village. We want to work with Village 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 Village 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. Mauldin & Jenkins believes that we are uniquely qualified to perform the audit of the Village. In a time in which very significant changes continue to be implemented in the Village's financial reporting model, it is imperative for the Village's auditors to understand the Village'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 I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a§ of 507 0 Sample Size Methodology and the Extent to Which Statistical Sampling Will be Used in the Engagement Our approach to auditing relies heavily on the use of audit sampling 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 over compliance • 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. Extent of the Use of EDP Software —Including Artificial Intelligence 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. Artificial Intelligence (Al) Mauldin & Jenkins is excited to be one the first accounting firms in the Southeast to utilize an artificial intelligence tool as part of our audit process — the Al Auditor. The Al Auditor allows for us to scan 100% of your transactions and provide new risk based insights during the audit (such as anomalous transaction patterns found). These risk based insights can be opportunities to correct mistakes or point to areas where there may be malicious activity. As part of our audit methodology, Al systems are becoming what sampling used to be. Sampling was a coping mechanism for big data; the new coping mechanism for big data is Artificial Intelligence (AI). As the amount of data in all audits increase, tools like these are more and more necessary to ensure we can provide you the highest quality audits and advice. Dynamic Audit Solution in Development (DAS) Mauldin & Jenkins is one of 38 of the top 100 CPA firms in the nation who have invested in the AICPA's new revolutionary audit tool and methodology — the Dynamic Audit Solution (DAS). The DAS is a transformational audit methodology brought to life through an innovative, cloud -based technology solution. It includes the AICPA evolving the auditing standards and creating new innovative audit methodologies to advance the financial statement audit using evolving technologies. This project is on -going and was started in 2018. It is estimated to be completed in the next two to three years. On the following page is a picture of how the audit methodology will involve: the addition of a step prior to or during the planning phase of the audit in which we will "tailor and master" the auditee's data, remove old outdated audit procedures, and add transformational audit procedures (data analytics, Al, and Machine Learning). INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2ag of 507 & f ENKIhS The DAS will be an interactive tool with a "guided audit engagement process". The auditee and auditor will both have access to the tool with requests for information being made through the tool along with responses and uploaded data. The confirmation process, including the use of confirmation.com, will be integrated with the DAS tool. Both auditee and auditor would be able to see progress and status updates using the tool creating a collaborative environment for bringing the audit to conclusion. Many functions, forms, and even financial statements within the tool will be "smart" forms, with data being input only once and populating in many places throughout the audit documentation — making for an efficient and effective audit. Given the timeframe of the request for proposal, it is expected that this transformational new audit tool will be utilized on the audits in the later years of the contract period. Planning is bifurcated to have a new element — "mastering the data', where all elements identified that wil I drive the tailoring (industry, financial statement elements, GIL, S/Lr other packages, regulatory d e ma n d s, etc. Ineffective / bad parts of old methodology aLgJyMWr away ToYoring and Mastering Do to 9 Audit ..Plann n g 1 A date -driven "understanding of the entity{°, in addition to traditional conceptual understanding. Transformatve methodologies available to DAS when data and skills are available execute on these. Less tra n sformative options remain available (when needed). New Methodology New Standard9 Data Analytics Machine Learning Workflow Software and Ability to Work in Remote Environment In addition to the usage of technology above, our Firm uses the workflow management tool called Suralink. This platform combines a dynamic and digital client assistance list, assignment workflow, and secure file hosting to deliver a more efficient and organized engagement for our clients and audit team. For the first time, everyone involved in the engagement will have a real time view of the document collection process. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2�8 of 507 A # Suralink features include: Dynamic Request List The dynamic request list is integrated with a secure file hosting system for seamless document -request coordination. I;L Dashboard Get a bird's eye view of the document gathering process in real time and easily assess the progress of your engagement. 4 Timeline & Notifications Receive instant notification of any new activity performed and what happened IW=M while you were away. Security Approval Workflow Quickly and easily manage the lifecycle of each request. Easily track what's been done a nd what is sti II outsta nd i ng. Easy Communication System increase the effectiveness of our communication with you with the ability to add comments specific to each request. Export You can always print or export your list for any reason. You can mark items off and (JR always know where your project stands. Suralink boasts state of the art encryption, daily backups, and takes advantage of the latest security standards. In addition to the above accumulation of information electronically via the use of Suralink, Mauldin & Jenkins is very effective in working from a remote environment if requested or necessary. In prior audits, our governmental clients have allowed us read-only access to their systems and we are able to run reports, view purchase orders, invoices, reconciliations, etc. with this access. Our staff are very accustomed to working in this manner to reduce the overall disruption the annual audit otherwise could create for our clients. This has become even more important during the current pandemic situation to continue to be able to serve our clients while not being able to physically be with our clients. 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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2% of 507 A # 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. 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. Approach to be taken to Gain and Document an Understanding of the Village's Internal Control Structure For purposes of an audit of the financial statements and statutory, regulatory and contractual compliance, the Village's control structure consists of the following five elements as they relate to the Village'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 Village'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 Village 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 I INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 292 of 507 all & f ENKINS 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 Village'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. • 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 Village's compliance with laws and regulations. ■ The Village's policies relative to the prevention of statutory, regulatory and contractual violations. ■ The use of directives issued by the Village and periodic representations obtained by the Village 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 Village and its constitutional officers complied with Section 218.415, Florida Statutes, regarding the investment of public funds. ■ Testing as to the Village'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 Village'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 Village has met one or more of the conditions described in Section 218.503(1), Florida Statutes and Chapter 2012-38, Laws of Florida. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2�3 of 507 Approach to betaken 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. 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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2�4 of 507 • 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. 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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2�5 of 507 A # Draft Calendar The following table attempts to depict the timing and key elements of the planned audit process: Timing of Audit Process and Procedures - City Audit Typical Audit Calendar Segment Procedures Segment I - 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 and Uniform Guidance issues). Meet management and audit/finance committee to discuss audit risks and scopes and preliminary audit plan. Engagement team planning meetings and performance of interim audit procedures. Gain understanding of significant processes and key controls. Design and 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 and gain approval of the audit/finance committee. Segment II - Final Audit Fieldwork Procedures Update tests of controls. 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 review of risk assessments. Perform general audit procedures. 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 of final deliverables to management. i Presentation of audit deliverables to the governing board. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2% of 507 Required Forms STOP THE FOLLOWING ARE REQUIREMENTS OF THIS RFP., AS INDICATED BELOW. USE OF THIS CHECKLIST MAY HELP ENSURE THATYOUR SUBMISSION IS COMPLETE. Place a check mark in the ""Submitted" column as you complete and enclose each item. Requirements that d0 not apply t0 th is F FP wi l l be denoted by ""N/A" (not a ppl icable) . Checklist Required Submitted Requirement Title Page V X Ta b le of Co me nts V X General Information V X Firm Qualifications and References V X Qualifications of Key Personnel Assigned to Engagement X Project Approach V X Cost of Services (Separate Sealed Envelope) X Village -Required Forms: Proposer's Certification V X Non -Collusion Affidavit V X Conflict of Interest Statement V X Drug -Free Workplace Form V X Reference Form (s) V X Notification of Public Entity Crimes Laver V X Truth -in -Negotiation Certificate V X ADA Compliancy Statement V X 1I9 V X Licenses/Certifications V X State of FL Registration V X Insurance V Ix This checklist is for your guidance only. Please reach the entire #OFF thoroughly to ensure that your sub missfo n is camp fete. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2�j of 507 & ENKINS EXHIBIT A - Proposal Certification I have received, read and agree to the all terms and conditions as set forth in RFP# FIND 1-21, Independent Audit Services. I hereby recognize and agree that upon execution by an authorized officer of the Village of Tequesta, this Proposal Package, together with the RFP, the resulting Contract, and all other documents prepared by or on behalf of the Village of Tequesta for this solicitation, shall become a binding agreement between the parties for the services to be provided in accordance with the terms and conditions set forth herein. I further certify that all information and documentation contained within this Proposal to be true and correct. Wade P. Sansbury Printed Name / Signature ---- ------------- ------ -------------- ------ ------------- ------ -------------- ------ ----- ---- ------ ------ ------ -- ----- ------ ----- Addendum Acknowledgment if applicable): Proposer acknowledges that the following addenda have been received and are included in his/her Proposal Package: Addendum No. Date Issued 1 -17-2021 2-3D-2021 ---- ------------- ----- ------------------- ------ -------------------- ------------- ----- --------------- ----- ------------- ------ - tatement of No Proposal (if applicable): The above named company does not intend to submit a proposal for the following reason: insufficient time to respond, do not offer product or service, unable to meet specifications, schedule will not permit or any other reason as stated: 22 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2�§ of 507 & ENKINS ado EXHIBIT B - NON -COLLUSION AFFIDAVIT STATE F Florida COUNTY OF Manatee ss Wade P. sansbur Partner (Sole owner, member of firm, corporate official) (Complete and submit with proposal) being duly sworn, sags that he/she i of Mauldin & Jenkins, LLC (individual, firm or corporate name) which has by the enactment of this document affirmed that he/she, in the preparation of the bid/proposal estimates, has not entered into any verbal and/or written agreement with any of the other bidders/proposers or their agents for the specific purpose of fixing bid/proposal estimates to benefit him/her-self or the firm he/she represents. Certification: The Undersigned Bidder/Proposer certifies that It has not been convicted of bribery or attempting to bribe an officer or employee of the State of Florida, or any unit of government In the State of Florida, nor has the Bidder/Proposer made an admission of guilt of such conduct which is a matter of record, nor has an official, agent or employee of the Bidder/Proposer committed bribery or attempted bribery on behalf of the Bidder and pursuant to the direction or authorization of a responsible official of the Bidder. The Undersigned Bidder/ Proposer further certifies that It is not barred from bidding on this contract as a result of a conviction for the violation of state laws prohibiting bid -rigging or bid -rotating. Signature Subscribed and sworn to me this 9th day of April (seal) Notary Public Commission No. GG108790 Expires: June 13, 2021 1 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 29[9 of 507 EXHIBIT C - Conflict of Interest Statement This Request for Proposal is subject to the conflict of interest provisions of the policies and Code of Ordinances of the VILLAGE OF TEQUESTA, the Palm Beach County Code of Ethics, and the Florida Statutes. The Bidder shall disclose to the VILLAGE OF TEQUESTA any possible conflicts of interests. The Bidder's duty to disclose is of a continuing nature and any conflict of interest shall be immediately brought to the attention of the VILLAGE OF TEQUES TA. CHECK ALL THAT APPLY: 0To the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal due to any other clients, contracts, or property interests. ❑x To the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the policies and Code of Ordinances of the Village of Tequesta, as amended from time to time. ®To the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the Palm Beach County Code of Ethics, as amended from time to time. MTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in Chapter 112, Part III, Florida Statutes, as amended from time to time. IF ANY OF THE ABOVE STATEMENTS WERE NOT CHECKED, the undersigned business, by attachment to this form, shall submit information which may be a potential conflict of interest due to any of the above listed reasons or otherwise. The undersigned understands and agrees that the failure to check the appropriate blocks above or to attach the documentation of any possible conflicts of interest may result in disqualification of your proposal or in the immediate cancellation of your agreement, if one is entered into. Mauldin & Jenkins, LLC COMPANY OR INDIVIDUAL NAME AUTHORIZED SIGNATURE Wade P. Sansbury NANIE (PRINT OR TYPE) Partner TITLE, IF A COMPANY 24 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3Qe of 507 EXHIBIT D - Drug -Free workplace Farm The undersigned vendor in accordance with Florida Statutes, Chapter 287, Section 287.087 hereby certifies that Mauldin & Jenkins, LLC does; (Name of Business) L Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 2 Inform employees about the dangers of drug abuse in the workplace, the business's policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 3. Give each employee engaged in providing the commodities or contractual services that are under bid a copy of the statement specified in subsection 1). 4 In the statement specified in subsection (1), notify the employees that, as a condition of working on the commodities or contractual services that are under bid, the employee will abide by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or nolo contenders to, any violation of Florida Statutes, Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction. 5. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee's community, by any employee who is so convicted. Make a good faith effort to continue to maintain a drug -free workplace through implementation of this section. s the person authorized to sign the statement, I certify that this firm complies fully with the above requirements. Wade P. Sansbury Proposer's Name Signature 25 April 9, 2021 Date INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3QJ of 507 EXHIBIT E — Reference Form Company under Review: Mauldin cox Jenkins, LLO Reference (Name). Village of Pinccr st I ame/Title: Marie Arteaga, Finance Director Project: Annual Audit FYI - 0 Project Manager: blade Sansbury Other Ivey Pr oj ect P er son n el: RFP No.: FIN01- 1 RFP Title: Independent Audit Services Phone: 05 4-21.1 Fax: Total Project Cost: Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project Completion: Annual Audit of Financial Statements No. Questions Rating omment 1. Rate the level of commitm ent of the firm to your project. Did they devote the time and 5 management staff necessary for successful and timely work? Rate the quality of customer service and the competence and accessibility of the 5 personnel. ;. Rate how well the firm listened and understood the project specific needs of our organization. 4. Rate how well the firm m et th a major schedule milestones for the p ro'ect. 5 5. Rate the firm's success at minimizing and 5 controlling potential mistakes. . Rate the overall quality of the work. 7. Rate the technical comp Bence of the firm 5 and its consultants. . Rate the integrity and professionalism of the firm. . If you have a similar contract to undertake in the future, would the firm b e considered? Yes ❑ No ❑ Rig: I =Poor 2 = Fair 3=Avemge 4=Good S=Exeeflent 4/612021 Signature Date 6 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3Q? of 507 EXHIBIT E — Reference Form Company under Review: Mauldin & Jenkins, LLC Reference (Name): City of Naples Name/Title: Cary Young, Finance Director Project: Annual Financial and Compliance Audit Project Manager: Wade Sansbury Other Key Project Personnel: Daniel Anderson RFP No.: FINO 1-21 RFP Title: Independent Audit Services Phone: 239-2 1 3-1815 Fax: Total Project Cost: Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Annual Audit of Financial Statements No. Questions Ratina-1 Comments 1. Rate the level of commitment of the firm to 5 Staff dedicated the appropriate number of your project. Did they devote the time and staff/time to accomplish each task when management staff necessary for successful appropriate to timely complete audit. and timely work? 2. Rate the quality of customer service and the 5 Finance Director and Audit Manager competence and accessibility of the frequent discussions/update throughout. ersonnel. 3. Rate how well the firm listened and 5 understood the project specific needs of your organization. 4. Rate how well the firm met the major 5 schedule milestones for the ro' ect. 5. Rate the firm's success at minimizing and 5 controlling potential mistakes. Rate the overall quality of the work. 6. 5 5 Outstanding professional work product. 7. Rate the technical competence of the firm and its consultants. S. Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake Would feel fortunate t0 work o k with both the in the future, would the firm be considered? firm and the Audit Manager in the future. Yes XD No ❑ Rating: 1 Poor 2=Fair 3 Average i Si at Pe f' _ Date f - c. - 26 4=Good 5 Excellent INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3Q3 of 507 & ENKINS EXHIBIT B — Reference Form Company under Review: Mauldin & Jenkins, LLC Reference (Name): City of Hallandale Beach Name/Title: eovanne Neste, Interim Finance Director Project. Annual Financial and Compliance Audits Project Manager: Wade Sansbury Other Ivey Project Personnel: Daniel Anderson RFP No.: FIND 1-21 RFP Title: Independent Audit Services Phone: 954-457-1855 Fax: Total Project Cost: Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Annual Audit of Financial Statements No. Questions Rat in Comments 1. Rate the level of commitment of the firm to 5 They are always willing to go the extra mile your project. Did they devote the time and to issue our reports on time. management staff necessary for successful and timely work? 2. Rate the quality of customer service and the 5 They are competent and always available. competence and accessibility of the personnel. 3. Rate how well the firm listened and 5 understood the project specific needs of our organization. 4. Rate how well the firm met the major 5 Met every milestone. schedule milestones for the project. S. Rate the firm's success at minimizing and 4 controlling potential mistakes. 6. Rate the overall quality of the work. 4 7. Rate the technical competence of the firm 5 They have a great team of competent staff. and its consultants. 8. Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes ❑]C No ❑ Rafi g: I=Poor 2=Fair 3=Average 4=G'ood 5=Exeellent Digitally signed by Geovanne J Neste Date- 2021 .04.06 17.37.28-04'00' Signature Date 26 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3Q4 of 507 EXHIBIT E — Reference Form Company under Review: Mauldin & Jenkins, LLO Reference (Name): City of Marco Island Name/Title: Gil Polanco, Finance Director Project: Annual Financial and Compliance Audits Project Manager: Wade Sansbury Other Ivey Project Personnel: Daniel Anderson RFP No.: FINO 1-21 RFP Title: Independent Audit Services Phone: 239 389 5019 Fax: Total Project Cost: Describe the scope of work of the contract awarded by your company/agencycompany/agency to this firm. Please include year of project completion: Annual Audit of Financial Statements No. Questions Rating Comments 1. Rate the level of commitment of the firm to your project. Did they devote the time and management staff necessary for successful and timely work? 2. Rate the quality of customer service and the 5 competence and accessibility of the personnel. 3. Rate how well the firm listened and 5 understood the project specific needs of our organization. 4. Rate how well the firm met the major schedule milestones for the prolect. . Rate the firm's success at minimizing and 5 controlling potential mistakes. . Rate the overall quality of the work. 5 7. Rate the technical competence of the firm 5 and its consultants. . Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes X No ❑ Rati : 1=Poor 2=Fair 3 Average 4=G'ood 5 Excellent r $ADat 26 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3Q§ of 507 EXHIBIT E — Reference Farm Company under Review: Mauldin & Jenkins, LLO Reference (Name): Town of Longboat Key, Florida Name/Title: Susan Smith, Finance Director Project: Project Manager: Wade Sansbury Other Ivey Project Personnel: Garrett Marlowe RFP No.: FINO 1-21 RFP Title: Independent Audit Services Phone: 94 818 6882 Fax: Total Project Cost: Describe the scope of work of the contract awarded by your company/agencycompany/agency to this firm. Please include year of project completion: Annual Audit of Financial Statements No. Questions Rating Comments 1. Rate the level of commitment of the firm to 5 your project. Did they devote the time and management staff necessary for successful and timely work? 2. Rate the quality of customer service and the 5 competence and accessibility of the personnel. 3. Rate how well the firm listened and 5 understood the project specific needs of our organization. 4. Rate how well the firm met the major 5 schedule milestones for the prolect. S. Rate the firm's success at minimizing and controlling potential mistakes. 6. Rate the overall quality of the work. 5 7. Rate the technical competence of the firm and its consultants. S. Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes X No ❑ Rating: 1 Poor 2=Fair 3=Average 4=G'aod 5=Excellent � � Smith Digitally signed by Susan Smith S Date: 2021.04.06 13:42:30-04'00' Signature Date 26 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3% of 507 VAIN & ENKINS EXHIBIT F — Notification of Public Entity Crimes Lave Pursuant to Section 287.133, Porida .statutes, you are hereby notified that a person or affiliate who has been placed on the convicted contractors list following a conviction for a public entity crime may not submit a Proposal on a contract to provide any goods or services to a public entity; may not submit a Proposal on a contract with a public entity for the construction or repair of a public building or public work; may not submit Qualifications on leases or real property to a public entity; may not be awarded or perform work as a contractor, supplier, sub -Proposer, 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 [F. .] for Category Two [35,000.00] for a period of thirty-six 3) months from the date of being placed on the convicted contractors list. Acknowledged by: Mauldin & Jenkins, LLO Firm Name Signature Wade P. Sansbury, Partner Name and Title (Print or Type) April 9, 2021 Date 27 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3Qj of 507 1 . I1 L &IENKINS EXHIBIT G — Truth -in -Negotiation Certificate The undersigned warrants: i) that it has not employed or retained any company or person, other than bona fide employees working solely for the undersigned, to solicit or secure the Agreement and ii) that it has not paid or agreed to pay any person, company, corporation, individual, or firm other than its bona fide employees working solely for the undersigned or agreed to pay any fee, commission, percentage, gift, or any other consideration contingent upon or resulting from the award or malting of the Agreement. The undersigned certifies that the wage rates and other factual unit costs used to determine the compensation provided for in the Agreement are accurate, complete, and current as of the date of the Agreement. This document must be executed by a Corporate Officer. Name: Wade P. Sansbury Title: Partner Date: Apri 19, 2021 Signature: 28 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3Q§ of 507 EXHIBIT H — VillageClerk's Office ADA Compliancy Statement The Village of Tequesta strives to be an inclusive environment. As such, it is the Village's policy to comply with the requirements of Title II of the American with Disabilities Act of 1990 ("ADA") by ensuring that the Contractor's [agreement /bid documents and specifications] are accessible to individuals with disabilities. To comply with the ADA, the Contractor shall provide a written statement indicating that all [ agreement /bid documents and specifications], from Contractor, including files, images, graphics, text, audio, Video, and multimedia, shall be provided in a format that ultimately conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0 (Dec. 11, 2008) ("W AG 2.0 Level AN'), published by the World Wide Web Consortium ("W3 "), Web Accessibility Initiative "WAI" , available at the Web Content Accessibility Guidelines page (http://www.w3.org/TR/WCAG). Required Confirmation: I, Wade P. Sansbury , have read the above compliancy statement and confirm the agreement, bid documents and specifications, including files, images, graphics, text, audio, Video, and multimedia, contained within this bid packet are accessible to individuals with disabilities and conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0. A � d PC:5 - Representative Signature Date: April 9, 2021 29 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3Q9 of 507 & ENKINS EXHIBIT I - Palm Beach County "Cone of Silence" Code Sec. 2-5. - Cone of silence. (a) "Cone of silencer means a prohibition on any communication, except for written correspondence, regarding a particular request for proposal, request for qualification, bid, or any other competitive solicitation between: (1) Any person or persons representative seeking an award from such competitive solicitation; and (2) Any county commissioner or commissioner's staff, any member of a local governing body or the member's staff, a mayor or chief executive officer that is not a member of a local governing body or the mayor or chief executive officer's staff, or any employee authorized to act on behalf of the commission or local governing body to award a particular contract. (b) For the purposes of this section, a persons representative shall include but not be limited to the person's employee, partner, officer, director, consultant, lobbyist, or any actual or potential subcontractor or consultant of the person. (c) The cone of silence shall be in effect as of the deadline to submit the proposal, bid, or other response to a competitive solicitation. The cone of silence applies to any person or persons representative who responds to a particular request for proposal, request for qualification, bid, or any other competitive solicitation, and shall remain in effect until such response is either rejected by the county or municipality as applicable or withdrawn by the person or persons representative. Each request for proposal, request for qualification, bid or any other competitive solicitation shall provide notice of cone of silence requirements and refer to this article. (d) The provisions of this article shall not apply to oral communications at any public proceeding, including pre -bid conferences, oral presentations before selection committees, contract negotiations during any public meeting, presentations made to the board or local municipal governing body as applicable, and protest hearings. Further, the cone of silence shall not apply to contract negotiations between any employee and the intended awnrardee, any dispute resolution process following the filing of a protest between the person filing the protest and any employee, or any written correspondence at any time With any employee, county commissioner, member of a local municipal governing body, mayor or chief executive officer that is not a member of the local municipal governing body, or advisory board member or selection committee member, unless specifically prohibited by the applicable competitive solicitation process. (e) The cone of silence shall not apply to any purchases made in an amount less than the competitive bid threshold set forth in the county purchasing ordinance (County Code, chapter 2, article I//, division 2, part A, section 2-5 1 et seq.) or municipal ordinance as applicable. (0 The cone of silence shall terminate at the time the board, local municipal governing body, or a county or municipal department authorized to act on behalf of the board or local municipal governing body as applicable, awards or approves a contract, rejects all bids or responses, or otherwise takes action which ends the solicitation process. (g) Any contract entered into in violation of the cone of silence provisions in this section shall render the transaction voidable. M1 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 310 of 507 ENKINS Formw11111111119 Request for Taxpayer (Rev. October 2018) Identification Number and Certification Department of the Treasu-y Internal Revenue Service 0- Go to www.irs.gov/FormW9 for instructions and the latest information. I I Name (as shown on your income tax return). Larne is required on this line; do not leave this line blank. Mauldin & Jenkins, LLC 2 Business name/disregarded entity name, if different from above Give Form to the requester. Do not send to the IRS. 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the 4 Exemptions (codes apply arily to a) M following seven boxes. certain entities, not individuals; see M 0- instructions on page 3): C:❑ Individual/sole proprietor or Ll C Corporation El S Corporation El Partnership Ll Trust/estate single -member LLC CL 0 >% Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) P- P 0 Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes, Otherwise, a single -member LLC that U is disregarded from the owner should check the appropriate box for the tax classification of its owner. ca [] Other (see instructions) 0- 5 Address (number, street, and apt. or suite no.) See instructions. 200 Galieria Parkway Suite 1700 6 City, state. and ZIP code Atlanta, GA 30339 7 List account number(s) here (optional) Exempt payee code (if any) Exemption from FATCA reporting code (if any) (AppfAs to accounts maFn tained outside the 0 S.) Requester's name and address (optional) JU= Taxpayer Identification Number (TIN) Enter your TIN In the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part 1, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and I Employer identification number Number To Give the Requester for guidelines on whose number to enter. F_F7 I I I Certification Under penalties of perjury, I certify that: - 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part 11, later. Sign Signature of I L Here U.S. person ■ Li Date 111* General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to wwwJrs._gov1F6rmW9. Purpose of Form An individual or entity (Form W-9 requester) who Is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following. - Form 1099-INT (interest earned or paid) Cat. No. 10231X a Form 1099-DIV (dividends, Including those from stocks or mutual funds) -a Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) . Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) • Form 1099-S (proceeds from real estate transactions) • Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest), 1098-E (student loan interest), 1096-T (tuition) • Form 1099-C (canceled debt) Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not return Form W-9 to the requester with a TIN, you might be subject to backup Withholding. See What is backup withholding, later: Form W-9 (Rev. 10-2018) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 311 of 507 t it e'fl`[`1` Ort.111% tkwn" Itiformoben Kam AIdO✓ e s s ON A 10 - '"Ild - >iia�ll/: rim'•' SPOCW Q",lf:c.til0fts Altrnr.otf Ham Ron DE -Santis, Goverror Halscy Bcshcars, Scerctery+ g dbor STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES .. C SANSBURY, WADE PATT I f. 1401 MANATEE AVENUE WEST SUITE 1240, ";��BRAC)ENTON FL 342D5 LICENSE NUMBER: AC45811 EKPIRATION DATE: DECEMBER 31, 2021 Always verify licenses online at MyFIon daLicense. corn 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 f DWAAD-6, Ill ttI R i. WAKIIrII IV (Y ftwr) PO Box 1471 HACOMGeorgia 31201-1677 Our Of STATE Ca►t Kte 4 PtiAWlk Acc eswelta d CPA AC. + 4 i S✓si C uf af,A[ t iir+ 0.1I21l101i 12I 1112012 Qralifka loa IEffectiw ftnn r]eXr.ntis. Cmernor Halsey Besl•ears, Secreta,y r7Ut p`45 STATE OF FLORIDA w� -.-.... DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THECERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAtPTER, 473, FLORIDA STATUTES LICENSE NUMBER: AC42735 EXPIRATION DATE: DECEMBER 31, 2021 Always verify licenses online at MyFloridaLicense. com 01:Th is is Y0 Ll F ce n se- I t is up I wxf u I f or a nyon e oth er th an the I i cen see to us e th is d ocu Fneil INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 312 of 507 Licensee information Narn42: RUFFINO-COOK, JENNIFER (Primary Name) Main Address: 1021 34TH DRIVE W PALMETTO Florida 34221 County: MANATEE License Mailing: LicenseLocati on : License Information License Type: Certified Public Accountant Rank: CPA License NLH-nber: AC54447 Status: Current,Active LicertSHre Date: 08/06/2019 Expires. 12/31/2022 Special Qualifications Qualification Effective Alternate Names Licensee Information Na rn e: SCOTT, JOHN HENRY III (Primary Maine) Main Address: 6001 CHATHAM CENTER DRIVE SUITE 250 SAVANNAH Georgia 31405 County: OUT OF STATE License Mailing: LicenseLocation: License Information License Type: Certified Public Accountant Rank: CPA License N Ll rn ber: AC50327 Status: Current,Active LiCensure Date: 08/31/2016 Expires: 12/31/2021 Special Qualifications Qualification Effective Alternate Naines INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 313 of 507 & ENKINS 2021 FLORIDA LIMITED LIABILITY CCMPANYANNUAL REPORT DOGU M ENT# L1 '10000 8336 Entity Name: MAULDIN & JENKIN, LLC Current Principal Place of Business: 1401 MANATEE AVE WEST SUITE 1200 BRADENTON, FL 34205 Current Mailing Address: 1401 MANATEE AVE WET SUITE 1200 BRADENTON, FL 34205 U FEI Number: 55-0692043 Name and Address of Current Registered Agent: SANSBURY, WADE P 1401 MANATEE AVE WEST SUITE1200 BRADENTON, FL 34205 US FILED Jan 13, 2021 Secretary of State 2842792944CC Certificate of Status Desired: Yes The above named entry submits this statement for the purpose of changing its registemd office or registered agent, or both, in the State of Florida. SIGNATURE: WADE P. SANSBURY 01/13/2021 Electronic Signature of Registered Agent Date Authorized Person(s) Detail Title MGRM Name BORDERS, HANSON Address 200 GALLERIA PKWY, SUITE 1700 City -State -Zip: ATLANTA GA 30339 I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that l am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida Statutes,and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: HAN ON BORDERS MANAGING MEMBER 01/ 13/2021 Electronic Signature of Signing Authorized Person(s) Detail Date INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3'�� of 507 & ENKINS Id AC"Ra CERTIFICATE OF LIABILITY INSURANCE BATE (MMIDD)YYY'Y`) 06/19/2020 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 15 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: PointeNorth Insurance Group, LLC PHONE Ext : (770) 858-7540 FAG, No : (770) 858-7545 PO Box 724728 E-MAIL bdurham@pointenorthiris.com ADDRESS: INSURER(S) AFFORDING COVERAGE NAIL Atlanta CA 31139 INSURER,: Cincinnati Insurance Company 10677 INSURED INSURER B : Travelers Indemnity of America 25666 INSURER c : Mauldin 8 Jenkins, LLC 1301 6th Ave W,Ste 600 INSURER D : INSURER E: Bradenton FL 34205-7440 INSURER F: COVERAGES CERTIFICATE NUMBER: 202012021 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 RECUIREM ENT. TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAYBE ISSUED CAR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TOALLTHE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE ADDLSUBR INSD VWd POLICY NUMBER POLICY EFF MMI'DDIYYYY) POLICY EXP (MMiDD1YYY)�L LIMITS COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE 2,000,0I00 CLAIP-,98-PAADE OCCUR DAMAGE TO RENTED PREMISES Ea occurrence 500,000 X MED EXP (Any one person) 5,000 Host Liquor Included PERSONAL &ADV INJURY S 2,000,000 A ENP 0536302 07/0112020 07101/2021 GEN'LAGGREGATE LIMITAPPLIES PER' GENERAL AGGREGATE S 4,000,000 POLICY E JE' ® LOC PRODUCTS-COMPfOP AG S 4,000,'000 S OTHER; AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT Ea accident S 1 ,0000100 ECDILY INJURY (Per person) S ANYAUTO A OWNED SCHEDULED AUTOS ONLY AUTOS ENP 0536302 0710112D20 07101121121 BODILY INJURY (Per accident) S PROPERTY DAMAGE Per accident + HIRED X NON-OVVNED AUTOS ONLY AUTOS ONLY UMBRELLA LIAB OCCUR EACH OCCURRENCE S 11,000,0co A X EXCESS LIAR CLAIMS -MADE E S D262115 07101021320 07101/2021 AGGREGATE 5 11,000,00D QED I X1 RETENTION $ 0 S ® WORKERS COMPENSATION AND EMPLOYERS' LIABILITY YIN ANYPRO PRIETORlPARTNERIEXECUTI'VE OFFICERIMEMBER EXCLUDED? (Mandatory In NH) NIA UEi7N999309 0710112020 0710112021 PER STATUTE ERH- E.L. EACH ACCIDENT 500000 S , E.L. DISEASE - EA EMPLOYEE S 5�D {]DD If yes: describe under DESCRIPTION OF OPERATIONS below E.L- DISEASE - POLICY LIMIT S 500,000 DESCRIPTION OF OPERATIONS I LOCATIONS f VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached IF more space is required) Special Event-211812020 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 W,�� g T) 1988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (20 16/03) The ACORD name and logo are registered marks of ACORD INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 31§ of 507 Agenda Item #1. 1 DATE (MMIDDIYYYY) CERTIFICATE OF LIABILITY INSURANCE 02/04/2021 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 endorsernent(s). PRODUCER 1-847-385-680(} CONTACT NAME: Madelyn Eulson Edgewood Partners Insurance Center Lemme, a division of EPIC 111 West Campbell PHONE FAX AID No Ext ; 847-385-�68DO A!C No E-MAIL ADDRESS: PSGCertslemme.com INSURER(S) AFFORDING COVERAGE NAIL# 4th Floor Arlington Heights, IL 60005 INSURERA, Scottsdale Ins Co and various Insurers INSURED INSURER B ; Mauldin & Jenkins, LLC INSURER C : INSURER D : 200 Galleria Parkway I INSURERE: Suite 170D INSURERF: Atlanta, GA 30339-5918 COVERAGES CERTIFICATE NUMBER: 61362688 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 COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $ DAMAGE TO RENTED PREMISES Ee occurrence $ CLAIMS -MADE F-IOCCUR IVIED EXP (Any one person) $ PERSCNAL & ADV INJURY $ GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $ u PR u PRODUCTS - COM PICP AGC $ PGLICI JECT T LOC $ OTHE R; AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $ Ea accident BODILY INJURY (Per person) $ ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS BODILY INJURY (Per accident) $ PROPERTY DAMAGE $ HIRED NON -OWNED AUTOS ONLY AUTOS ONLY (Per accident) $ UMBRELLA LIAB {{;CUR EACH OCCURRENCE $ AGGREGATE $ EXCESS LIAB CLAIMS -MADE DED RETENTION S $ WORKERS COMPENSATION PER OTH- STATUTE ER AND EMPLOYERS' LIABILITY Y E.L. EACH ACCIDENT $ ANYPROPRIETORiPARTNER+'EXECUTIVE OF FI CE RIMEM BER EXCLU DED? F N!A E.L. DISEASE - EA EMPLOYEE $ (Mandatory in NH) If es, describe under D SCRIPTION OF OPERATIONS below EL. DISEASE - POLICY LIMIT $ A Professional Liability EWS0000121 01/23/21 01/23/22 Each Claim 2,000,000 Aggregate 2,000,000 DESCRIPTION OF OPERATIONS I LOCATIONS I 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 Parties at Interest THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE C 1988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (2018l03) The ACORD name and logo are registered marks of ACORD Karen.Niesman@lemme.00M LEM 6136268E INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 31@ of 507 Samples —Audit Report Format AU DIN & ENKINS CPAs & ADVISORS INDEPENDENT AUDITOR'S REPORT Honorable Mayor, Village Manager and Members of the Village Council Village of Tequesta, Florida Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Village of Tequesta, Florida (the "Village"), as of and for the year ended September 30, 20XX, and the related notes to the financial statements, which collectively comprise the Village's basic financial statements as listed in the table of contents. Management's Responsib lity for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Au&lor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. 1401 MANATEE AVENUE WEST, SUITE 1200 • BRADENTON, FLORIDA 34205-6708 • 941-747-4483. 855-891-0070 • FAX 941-747-6035 MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • www.mjcpa.com INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 311 of 507 R41! RAI! &IENKINS Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the Village as of September 30, 20XX, and the respective changes In financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis, the budgetary comparison schedules, and the schedules related to pension and other post -employment benefit schedules on pages XX-XX and -X, respectively, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Offer Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Village's basic financial statements. The introductory section, combining and individual financial statements and schedules, and statistical sections are presented for purposes of additional analysis and are not a required part of the basic financial statements. The combining and individual fund financial statements and schedules are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 31§ of 507 Other Reporting Required by GovernmentAm&fing Standards In accordance with Government Auditing Standards, we have also issued our report dated XX,XX, on our consideration of the Village's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Village's internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government- Auditing Standards in considering the Village's internal control over financial reporting and compliance. Bradenton, Florida xx, xx INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 319 of 507 AU DIN & ENKINS CPAs 4 ADVISORS 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 A UDITING STAND1 8 Honorable Mayor, Village Manager and Members of the Village Council Village of Tequesta, Florida We have audited, 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, the financial statements of the governmental activities, the business - type activities, each major fund, and the aggregate remaining fund information of the Village of Tequesta, Florida (the "Village"), as of and for the year ended September 30, 20X , and the related notes to the financial statements, which collectively comprise the Village's basic financial statements and have issued our report thereon dated XX,xx. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Village's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Village's internal control. Accordingly, we do not express an opinion on the effectiveness of the Village's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 1401 MANATEE AVENUE WEST, SUITE 1200 - BRADENTON, FLORIDA 34205-6708 - 941-747-4483 - 855-891-0070 - FAX 941-747-6035 MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • www.mj'cpa.com INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�e of 507 1 . I1 L & ENKINS Compliance and Other Matters As part of obtaining reasonable assurance about whether the Village's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government- Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Bradenton, Florida xx, XX 140 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�1 of 507 aJAU DIN ENKINS CPA. & ADVISORS INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE Honorable Mayor, Village Manager and Members of the Village Council Village of Tequesta, Florida Report on Compliance for Each Major Federal Program e have audited the Village of Tequesta, Florida's (the "Village") compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the Village's major federal programs for the year ended September 30, 20XX. The Village's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with federal statutes, regulations, contracts, and grants applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of the Village's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements ,for Federal Awards (Uniform Guidance) Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Village's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. e believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program, however, our audit does not provide a legal determination of the Village's compliance. Opinion on Each Major Federal Program In our opinion, the Village complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended September 30, 20 X. 1401 MANATEE AVENUE NEST, SUITE 1200 • BRADENTON, FLORIDA 34205-7440 • 941-747-4483. 855-891-0070 • FAX 941-747-6035 MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • www.mj'cpa.com INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�? of 507 Report on Internal Control Over Compliance Management of the Village is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Village's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Village's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A .significant- deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Bradenton, Florida X XX 142 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�3 of 507 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED SEPTE BER 30, 2021 SECTION I SUMMARY OF AUDIT RESULTS Financial Statements Type of auditor's report issued Unmodified Internal control over financial reporting: Material weaknesses identified? yes X no Significant deficiencies identified not considered to be material weaknesses? yes X none reported Noncompliance material to financial statements noted? yes X no Federal Awards and State Projects Internal Control over major programs: Material weaknesses identified? yes X no Significant deficiencies identified not considered to be material weaknesses? yes X none reported Type of auditor's report issued on compliance for major programs Unmodified Any audit findings disclosed that are required to be reported in accordance with the Uniform Guidance or Section 10.557, Rules ofAuditor General? yes X no Identification of major program and state projects: CFDA Number Name of Federal Program or Cluster CSFA Number Name of State Project Dollar threshold used to distinguish between Federal State Type A and Type B programs: $75000 $30000 Auditee qualified as low -risk auditee? X yes no 145 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�� of 507 SECTION II FINANCIAL STATEMENT FINDINGS AND RESPONSES No current year findings noted. None noted. SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION IV SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS No prior year findings noted. 146 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�§ of 507 AU DIN & ENKINS IL CPA. & ADVISORS INDEPENDENT AUDITOR'S MANAGEMENT LETTER Honorable Mayor, Village Manager and Members of the Village Council Village of Tequesta, Florida Report on the Financial Statements e have audited the financial statements of the Village of Tequesta, Florida (the "Village"), as of and for the fiscal year ended September 30, 20XX, and have issued our report thereon dated XX, XX. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the audit requirements of Title 2 I.S. Code of Federal regulations Part 200, Uniform Administrative requirements, Cost Principles, and Audit requirements for Federal Awards (Uniform Guidance); and Chapter 10.550, rules of the Auditor General. Other Reports and Schedule e have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards; Independent Auditor's Report on Compliance for Each Major Federal Program and State Project and Report on Internal Control over Compliance Required by the Uniform Guidance; Schedule of Findings and Questioned Costs; and Independent Accountants' Report on an examination conducted in accordance with Chapter 10.550, rules of the Auditor General. Disclosures in those reports and schedule, which are dated XX, XX, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(i)1., Pules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings and recommendations made in the preceding annual financial audit report. Official Title and Legal Authority Section 10.554(1)(i)4., rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The Village of Tequesta, Florida was incorporated in 2002. Additional information on the Village's creation and the Village's component units is disclosed within the Village's footnotes. Financial Condition and Management Section 10.554(1)(i)5.a., rules of the Auditor General, requires that we report the results of our determination as to whether or not the Village has met one or more of the conditions described in Section 215.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit, we determined that the Village did not meet any of the conditions described in Section 218.503(1), Florida Statues. 1401 MANATEE AVENUE WEST, SUITE 1200 • BRADENTON, FLORIDA 34205-6708 • 941-747-4483 • 855-891-0070 • FAX 941-747-6035 MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • www.mj'cpa.com INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�@ of 507 Pursuant to Sections 10.554(1)(i)5.c. and 10.556(S), Mules of the Auditor General, we applied financial condition assessment procedures. It is management's responsibility to monitor the Village's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Section 10.554(1)(i)2., Mules of the Auditor General, requires, if appropriate, that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommendations. Special District Component Units Section 10.554(1)(i)5.d, Mules of the Auditor General, requires that we determine whether or not a special district that is a component unit of a county, municipality, or special district, provided the financial information necessary for proper reporting of the component unit, within the audited financial statements of the county, municipality, or special district in accordance with Section 215.39(3)(b), Florida Statutes. In connection with our audit, we determined that the Village's special district component unit provided the necessary information for proper reporting in accordance with Section 215.39(3)(b), Florida Statutes. Other Matters Section 10.554(1)(i)3., Mules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, federal and other granting agencies, the Mayor and Members of the Village Commission, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. Bradenton, Florida xx, xx 148 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�j of 507 11 AULDIN ai ENKINS CPAs & ADVISORS INDEPENDENT ACCOUNTANT' S REPORT Honorable Mayor, Village Manager and Members of the Village Council Village of Tequesta, Florida e have examined the Village of Tequesta, Florida's (the "Village") compliance with Section 218.415, Florida .statutes, regarding the investment of public funds during the year ended September 30, 20XX. Management of the Village is responsible for the Village's compliance with those requirements. Our responsibility is to express an opinion on the Village's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the Village complied, in all material respects, with the specified requirements referenced above. An examination involves performing procedures to obtain evidence about whether the Village complied with the specified requirements. The nature, timing and extent of the procedures selected depend on our judgement, including an assessment of the risks of material noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the Village's compliance with specified requirements. In our opinion, the Village complied, in all material respects, with the aforementioned requirements during the year ended September 30, 20XX. This report is intended solely for the information and use of the Village and the Auditor General, State of Florida, and is not intended to be and should not be used by anyone other than these specified parties. Bradenton, Florida , X 1401 MANATEE AVENUE WEST, SUITE 1200 • BRADENTON, FLORIDA 34205-6708 • 941-747-4483 • 855-891-0070 • FAX 941-747-6035 MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • www.mj'cpa.com INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3�§ of 507 Agenda Item #1. www.mjcpa.com MAULDIN & JENKINSY LLC 1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205 (941) 747-4483 (Phone) (941) 747-6035 (Fax) �-- _® _ all .81 Page 329 of 507 Agenda Item #1. Form W= 9 Request for Taxpayer Give Form to the (Rev. October 2018) Identification Number and Certification requester. Do not Department of the Treasury send to the IRS. Internal Revenue Service � Go to www.irs.gov/FormW9 for instructions and the latest information. I Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. Mauldin & Jenkins, LLC 2 Business name/disregarded entity name, if different from above 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the following seven boxes. M 0- M Individuallsole proprietor or L1 C Corporation El S Corporation Partnership Ll Trust/estate single -member LLC a) C CL 0 >% �p Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) 0- P 0 Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single -member LLC that CL is disregarded from the owner should check the appropriate box for the tax classification of its owner. U CD Other (see instructions) 11110 CL 5 Address (number, street, and apt. or suite no.) See instructions. 0 c200 Galleria Parkway Suite 1700 o 6 City, state, and ZIP code Atlanta, GA 30339 7 List account number(s) here (optional) Taxpayer Identification Number (TIN) 4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3): Exempt payee code (if any) Exemption from FATCA reporting code (if any) (Applies to accounts maintained outside the U. S-) Requester's name and address (optional) Enter your TIN in the -appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number backup withholding, For individuals, this is generally your social security number (SSN), However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part 1, later. For other ent iti es, it is your employer identification number (El N) r If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number Number Tc Give the Requester for guidelines on whose number to enter. Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. 1 am not subject to backup withholding because- (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I arn no longer subject to backup withholding-, and 11 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage 'interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than Interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part 11, later. Sign Here Signature of Pk U.S. person 01* al D ate 0- General Instructions e Form 1099-DID (dividends, including those from stocks or mutual funds) Section references are to the Internal Revenue Code unless otherwise * Form 1099-MISC (various types of income, prizes, awards, or gross noted. proceeds) Future developments. For the latest information about developments 41 Form 1099-B (stock or mutual fund sales and certain other related to Form W-9 and its instructions, such as legislation enacted transactions by brokers) after they were published, go to www.irs.gov/FormW9. e Form 1099-S (proceeds from real estate transactions) Purpose of Form e Form 1099-K (merchant card and third party network transactions) An individual or entity (Form W-9 requester) who is required to file an * Form 1098 (home mortgage interest), 1098-E (student loan interest), information return with the IRS must obtain your correct taxpayer 109B-T (tuition) identification number (TIN) which may be your social security number * Form 1099-C (canceled debt) (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number 0 Form 1099-A (acquisition or abandonment of secured property) (EIN), to report on an information return the amount paid to you, or other Use Form W-9 only if you are a U.S. person (including a resident amount reportable on an information return. Examples of information alien), to provide your correct TIN. returns include, but are not limited to, the following. If you do not return Form 1 -9 to the requester with a TIN, you might • Form 1099-INT (interest earned or paid) be subject to backup withholding. See What is backup withholding, later. Cat. No. 10231X Form W-9 (Rev. 10-2018) Page 330 of 507 & ENKINS Id AC"Ra CERTIFICATE OF LIABILITY INSURANCE BATE (MMIDD)YYY'Y`) 06/19/2020 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 15 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: PointeNorth Insurance Group, LLC PHONE Ext : (770) 858-7540 FAG, No : (770) 858-7545 PO Box 724728 E-MAIL bdurham@pointenorthiris.com ADDRESS: INSURER(S) AFFORDING COVERAGE NAIL Atlanta CA 31139 INSURER,: Cincinnati Insurance Company 10677 INSURED INSURER B : Travelers Indemnity of America 25666 INSURER c : Mauldin 8 Jenkins, LLC 1301 6th Ave W,Ste 600 INSURER D : INSURER E: Bradenton FL 34205-7440 INSURER F: COVERAGES CERTIFICATE NUMBER: 202012021 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 RECUIREM ENT. TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAYBE ISSUED CAR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TOALLTHE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE ADDLSUBR INSD VWd POLICY NUMBER POLICY EFF MMI'DDIYYYY) POLICY EXP (MMiDD1YYY)�L LIMITS COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE 2,000,0I00 CLAIP-,98-PAADE OCCUR DAMAGE TO RENTED PREMISES Ea occurrence 500,000 X MED EXP (Any one person) 5,000 Host Liquor Included PERSONAL &ADV INJURY S 2,000,000 A ENP 0536302 07/0112020 07101/2021 GEN'LAGGREGATE LIMITAPPLIES PER' GENERAL AGGREGATE S 4,000,000 POLICY E JE' ® LOC PRODUCTS-COMPfOP AG S 4,000,'000 S OTHER; AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT Ea accident S 1 ,0000100 ECDILY INJURY (Per person) S ANYAUTO A OWNED SCHEDULED AUTOS ONLY AUTOS ENP 0536302 0710112D20 07101121121 BODILY INJURY (Per accident) S PROPERTY DAMAGE Per accident + HIRED X NON-OVVNED AUTOS ONLY AUTOS ONLY UMBRELLA LIAB OCCUR EACH OCCURRENCE S 11,000,0co A X EXCESS LIAR CLAIMS -MADE E S D262115 07101021320 07101/2021 AGGREGATE 5 11,000,00D QED I X1 RETENTION $ 0 S ® WORKERS COMPENSATION AND EMPLOYERS' LIABILITY YIN ANYPRO PRIETORlPARTNERIEXECUTI'VE OFFICERIMEMBER EXCLUDED? (Mandatory In NH) NIA UEi7N999309 0710112020 0710112021 PER STATUTE ERH- E.L. EACH ACCIDENT 500000 S , E.L. DISEASE - EA EMPLOYEE S 5�D {]DD If yes: describe under DESCRIPTION OF OPERATIONS below E.L- DISEASE - POLICY LIMIT S 500,000 DESCRIPTION OF OPERATIONS I LOCATIONS f VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached IF more space is required) Special Event-211812020 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 W,�� g T) 1988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (20 16/03) The ACORD name and logo are registered marks of ACORD INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 341 of 507 Agenda Item #1. 1 DATE (MMIDDIYYYY) CERTIFICATE OF LIABILITY INSURANCE 02/04/2021 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 endorsernent(s). PRODUCER 1-847-385-680(} CONTACT NAME: Madelyn Eulson Edgewood Partners Insurance Center Lemme, a division of EPIC 111 West Campbell PHONE FAX AID No Ext ; 847-385-�68DO A!C No E-MAIL ADDRESS: PSGCertslemme.com INSURER(S) AFFORDING COVERAGE NAIL# 4th Floor Arlington Heights, IL 60005 INSURERA, Scottsdale Ins Co and various Insurers INSURED INSURER B ; Mauldin & Jenkins, LLC INSURER C : INSURER D : 200 Galleria Parkway I INSURERE: Suite 170D INSURERF: Atlanta, GA 30339-5918 COVERAGES CERTIFICATE NUMBER: 61362688 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 COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $ DAMAGE TO RENTED PREMISES Ee occurrence $ CLAIMS -MADE F-IOCCUR IVIED EXP (Any one person) $ PERSCNAL & ADV INJURY $ GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $ u PR u PRODUCTS - COM PICP AGC $ PGLICI JECT T LOC $ OTHE R; AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $ Ea accident BODILY INJURY (Per person) $ ANY AUTO OWNED SCHEDULED AUTOS ONLY AUTOS BODILY INJURY (Per accident) $ PROPERTY DAMAGE $ HIRED NON -OWNED AUTOS ONLY AUTOS ONLY (Per accident) $ UMBRELLA LIAB {{;CUR EACH OCCURRENCE $ AGGREGATE $ EXCESS LIAB CLAIMS -MADE DED RETENTION S $ WORKERS COMPENSATION PER OTH- STATUTE ER AND EMPLOYERS' LIABILITY Y E.L. EACH ACCIDENT $ ANYPROPRIETORiPARTNER+'EXECUTIVE OF FI CE RIMEM BER EXCLU DED? F N!A E.L. DISEASE - EA EMPLOYEE $ (Mandatory in NH) If es, describe under D SCRIPTION OF OPERATIONS below EL. DISEASE - POLICY LIMIT $ A Professional Liability EWS0000121 01/23/21 01/23/22 Each Claim 2,000,000 Aggregate 2,000,000 DESCRIPTION OF OPERATIONS I LOCATIONS I 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 Parties at Interest THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE C 1988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (2018l03) The ACORD name and logo are registered marks of ACORD Karen.Niesman@lemme.00M LEM 6136268E INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3r""' of 507 t it e'fl`[`1` Ort.111% tkwn" Itiformoben Kam AIdO✓ e s s ON A 10 - '"Ild - >iia�ll/: rim'•' SPOCW Q",lf:c.til0fts Altrnr.otf Ham Ron DE -Santis, Goverror Halscy Bcshcars, Scerctery+ g dbor STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES .. C SANSBURY, WADE PATT I f. 1401 MANATEE AVENUE WEST SUITE 1240, ";��BRAC)ENTON FL 342D5 LICENSE NUMBER: AC45811 EKPIRATION DATE: DECEMBER 31, 2021 Always verify licenses online at MyFIon daLicense. corn 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 f DWAAD-6, Ill ttI R i. WAKIIrII IV (Y ftwr) PO Box 1471 HACOMGeorgia 31201-1677 Our Of STATE Ca►t Kte 4 PtiAWlk Acc eswelta d CPA AC. + 4 i S✓si C uf af,A[ t iir+ 0.1I21l101i 12I 1112012 Qralifka loa IEffectiw ftnn r]eXr.ntis. Cmernor Halsey Besl•ears, Secreta,y r7Ut p`45 STATE OF FLORIDA w� -.-.... DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THECERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAtPTER, 473, FLORIDA STATUTES LICENSE NUMBER: AC42735 EXPIRATION DATE: DECEMBER 31, 2021 Always verify licenses online at MyFloridaLicense. com 01:Th is is Y0 Ll F ce n se- I t is up I wxf u I f or a nyon e oth er th an the I i cen see to us e th is d ocu Fneil INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 343 of 507 Licensee information Narn42: RUFFINO-COOK, JENNIFER (Primary Name) Main Address: 1021 34TH DRIVE W PALMETTO Florida 34221 County: MANATEE License Mailing: LicenseLocati on : License Information License Type: Certified Public Accountant Rank: CPA License NLH-nber: AC54447 Status: Current,Active LicertSHre Date: 08/06/2019 Expires. 12/31/2022 Special Qualifications Qualification Effective Alternate Names Licensee Information Na rn e: SCOTT, JOHN HENRY III (Primary Maine) Main Address: 6001 CHATHAM CENTER DRIVE SUITE 250 SAVANNAH Georgia 31405 County: OUT OF STATE License Mailing: LicenseLocation: License Information License Type: Certified Public Accountant Rank: CPA License N Ll rn ber: AC50327 Status: Current,Active LiCensure Date: 08/31/2016 Expires: 12/31/2021 Special Qualifications Qualification Effective Alternate Naines INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 3 11 A of 507 %9�t & ENKINS 2021 FLORIDA LIMITED LIABILITY CCMPANYANNUAL REPORT DOGU M ENT# L1 '10000 8336 Entity Name: MAULDIN & JENKIN, LLC Current Principal Place of Business: 1401 MANATEE AVE WEST SUITE 1200 BRADENTON, FL 34205 Current Mailing Address: 1401 MANATEE AVE WET SUITE 1200 BRADENTON, FL 34205 U FEI Number: 55-0692043 Name and Address of Current Registered Agent: SANSBURY, WADE P 1401 MANATEE AVE WEST SUITE1200 BRADENTON, FL 34205 US FILED Jan 13, 2021 Secretary of State 2842792944CC Certificate of Status Desired: Yes The above named entry submits this statement for the purpose of changing its registemd office or registered agent, or both, in the State of Florida. SIGNATURE: WADE P. SANSBURY 01/13/2021 Electronic Signature of Registered Agent Date Authorized Person(s) Detail Title MGRM Name BORDERS, HANSON Address 200 GALLERIA PKWY, SUITE 1700 City -State -Zip: ATLANTA GA 30339 I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that l am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida Statutes,and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: HAN ON BORDERS MANAGING MEMBER 01/ 13/2021 Electronic Signature of Signing Authorized Person(s) Detail Date INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 345 of 507 MSL W .. pffli =-arse / 7lljf • 9?'P :s #� � r000 a IT�,J �r`'�, � �+i '. ate. r ''• �, ` R � ��`��+� \,�i t^�~f�'� ,,� 4-A � �. i 1, �•' r E \ ify Of i - -.4 V✓ • ,� r � �,� rry � '.. � rJ/i. '�� '�1` ^✓.i F mil' ,.a.. .. 4S'.C+4 '�b*,`.. YIf",n.1. 1 l�+i+�'.rr • r.Ij!. OCI �- r �' +� ,��.�-ram ^► � \; 3 t y _ ;I* oe Alit- : SILI1[00.`i11:1MI10ri Agenda Item #1. Table of Contents GeneralInformation.....................................................................................................................................1 Firm Qualifications and References.............................................................................................................. 3 FirmProfile................................................................................................................................................ 3 Office Location and Number of Employees............................................................................................... 4 JointVenture............................................................................................................................................. 4 FinancialCondition.................................................................................................................................... 5 External Quality Control Review Report.................................................................................................... 6 Federal or State Desk Reviews.................................................................................................................11 Disciplinary or Regulatory Action............................................................................................................11 Identification of Anticipated Potential Audit Problems..........................................................................11 Subcontractors.........................................................................................................................................11 Litigation..................................................................................................................................................11 Similar Engagements with Other Government Entities...........................................................................12 CurrentGovernment Clients....................................................................................................................12 Prior Engagements with the Village.........................................................................................................15 SampleReports........................................................................................................................................15 Commitment to Governmental Auditing and Financial Reporting Excellence ........................................ 28 Subcontractors......................................................................................................................................... 29 References............................................................................................................................................... 29 Qualifications of Key Personnel Assigned to Engagement.........................................................................30 Resumes................................................................................................................................................... 31 Level of Staff and Percentage of Hours to be Assigned........................................................................... 45 OrganizationChart...................................................................................................................................46 KeyPersonnel..........................................................................................................................................46 License to Practice in Florida for Firm and Key Personnel...................................................................... 47 CPA Licenses Status and Standing........................................................................................................... 52 CPERequirements................................................................................................................................... 54 EthicsRequirements................................................................................................................................ 54 ProjectApproach........................................................................................................................................ 55 SpecificAudit Approach........................................................................................................................... 55 Proposed Segmentation of the Engagement........................................................................................... 59 Level of Staff and Number of Hours to be Assigned to Each Proposed Segment ................................... 65 Sample Size and Extent to Which Statistical Sampling is to be Used in the Engagement ....................... 65 Extent of Use of EDP or Data Extraction Software in the Engagement ................................................... 66 EvaluatingIT Environment....................................................................................................................... 67 RemoteAudit Capabilities....................................................................................................................... 68 AdditionalIT Services............................................................................................................................... 69 Type and Extent of Analytical Procedures to be Used in the Engagement ............................................. 69 CPAs & ADVISORS Page 337 of 507 Agenda Item #1. Approach to be Taken to Gain and Document an Understanding of the Village's Internal Control Structure.......................................................................................................................................... 70 Approach to Determining Laws and Regulations that will be Subject to Audit Test Work ..................... 70 Approach to be Taken in Drawing Audit Samples for Purposes of Tests of Compliance ........................ 71 TentativeSchedule.................................................................................................................................. 71 Special Assistance Requested of Your Staff............................................................................................. 72 AttachedForms...........................................................................................................................................73 Exhibit A — Proposal Certification............................................................................................................ 73 Exhibit 6 — Non -Collusion Affidavit.......................................................................................................... 74 Exhibit C — Conflict of Interest Statement............................................................................................... 75 Exhibit D — Drug -Free Workplace Form................................................................................................... 76 ExhibitE — Reference Form(s)................................................................................................................. 77 Exhibit F — Notification of Public Entity Crimes Law................................................................................ 82 Exhibit G — Truth -in -Negotiation Certificate............................................................................................ 83 Exhibit H — Village Clerk's ADA Compliancy Statement........................................................................... 84 W9........................................................................................................................................................ 85 Licen ses/Ce rt if i cations............................................................................................................................. 86 Stateof FL Registration............................................................................................................................ 87 Insurance Requirements............................................................................................................................. 89 CPAs & ADVISORS Page 338 of 507 Agenda Item #1. CPAs & ADVISORS Letter of Transmittal April 9, 2021 Auditor Selection Committee Village of Tequesta 345 Tequesta Drive Tequesta, FL 33469 RE: RFP# FIN01-21, Independent Auditing Services from YE2020-2021 thru FY2024-FY2025 Dear Members of the Auditor Selection Committee: MSL, P.A. (MSL) would like to thank you for the opportunity to provide you with our credentials and capabilities to serve the Village of Tequesta, Florida (the Village) as your independent auditors. Firm Profile and History MSL is a Florida corporation that has been in business for over 45 years and has grown to be one of the largest independently owned and operated firms of certified public accountants in the Southeast. We are a nationally recognized CPA firm, serving clients in more than 20 states and eight countries. We have approximately 100 employees and four office locations throughout Florida — Central Florida, South Florida, Tampa Bay, and North Florida. Many of our shareholders are nationally recognized specialists in their field of practice. Understanding of Similar Engagements All members of our engagement team have served municipal clients in the state of Florida. This includes extensive experience in auditing enterprise funds, defined benefit plans, community redevelopment agencies, federal and state grants and also assisting with preparation of the Annual Report. Our engagement team members have provided auditing services to the cities of Tallahassee, Orlando, Sunny Isles Beach, Stuart, and Cocoa, to name just a few. All of these municipal engagements are similar in size and scope to the Village. A more comprehensive list of our governmental clients is included in our response. This experience will ensure that MSL provides the Village with a proficient and efficient audit of the Village's Annual Financial Report. MSL's Commitment to the Village of Tequesta MSL's commitment to the Village is to meet all deadlines and respond to all of your inquiries and requests promptly. We will provide timely and relevant communication with Village staff and governance to ensure that a smooth, "no surprises" audit occurs. This communication will include reporting financial results, audit issues, future accounting and reporting issues, and other matters that impact your financial state- ments and the audit process. We recognize the importance the Village places on being awarded the GFOA Certificate of Achievement for Excellence in Financial Reporting. We have assisted several clients with obtaining the Certificate in the past. MSL will commit to the technical expertise and resources to assist the Village in obtaining this certification in the future. 500 E. Broward Boulevard, Suite 1550 • Fort Lauderdale, FL 33394 • 954.847.8910 • mslcpa.com An independent firm associated with Moore Global MOORE Page 339 of 507 Agenda)ftfpc0equesta Aph)8^ZOZl Page Local Firm with oNational and Statewide Presence Joel Knopp,your Engagement Shareholder, has over 2Oyears of governmental auditing, accounting, and consulting experience. Joel is a frequent CPE presenter for the Florida Institute of Certified Public Accountants (FICPA) and Florida Government Finance Officers Association (FGFOA) chapters and a[so provides alarge part ofthe internal training for our staff. Bill Blend, your Technical Review Shareholder, has over Z5years ofgovernmental auditing, accounting, and consulting experience in Florida. He has served on the Technical Accounting and Auditing Committees for both the FICPA and the FGFOA. Bill is one of only a few CPAs in the state qualified by the RCPAto teach their government ethics class. He is often sought out as a speaker on governmental accounting and auditing subjects around the country. Dan O'Keefe, your Consulting Shareholder, has over 40 years of governmental auditing, accounting, and consulting experience in Florida. Dan served on the American Institute of Certified Public Accountants (A|CPA) State and Local Government Expert Panel and serves on theA<CPA State and Local Government Conference Committee. He is a nationally recognized speaker in the area of state and local governmental accounting and auditing. |naddition, Dan authored the Florida Single Audit Act. Eddy Caatsnmds,your Engagement Manager,, has over lO years of public accounting experience, including performing external and internal audits, examinations', reviews, and compliance work for governmental and not -for -profit entities. He has performed external and internal audits and consulting services on over 30 governmental entities. Ease ofTransition toMSL and Fresh Perspective. Our dedication to the governmental sector includes professional and seasoned staff who are fully familiar with Florida municipalities. This makes atransition toIVISLsimple and efficient. All staff assigned toyour engagement have experience inthese transitions. Weknow how toobtain certain audit documentation without any Village staff involvement. \Neutilize resources, such asthe Village's vvebsite, Municode.cVnl, and the Florida Auditor General's vvebsite. in addi1ion, we provide initial document requests upon engagement., providing the Village"s staff ample time to accumulate the data at their convenience. We fully recognize the significance of this opportunity to serve the Village of Tequesta.Wepromise that vvewill beavaluable resource toyour organization. AsEngagement Shareholder, |amauthorized tomake re p rese ntatio ns fo r the engagement tea and N4SL- I can be contacted at myoff ice at (800) 683'5401 or mymobile at(407)715'OO9Oorvia e-mail at . | further declare that the proposal is, |nall respects, fair and 1ngood faith, made without collusion orfraud. | have the authority tobind the Firm tothis proposal, Pursuant to your Request for Proposal, we herein offer our express agreement to meet or exceed the performance specifications stated inyour RIFPwithin the specified time period. Sincereky, Engagement Shareholder Page 340 of 507 Agenda Item #1. General Information The information below pertains to MSL P.A. ("MSL"), the Firm/Proposer who will sign the agreement for auditing services if selected: 1. Name of Business MSL, P.A. (MSL) 2. Mailing address/website address/phone number 500 E. Broward Blvd., Suite 1550, Fort Lauderdale, FL 33394 mslcpa.com Local number: (305) 819-9555 Toll Free: (800) 683-5401 3. Name of person to be contacted Joel Knopp 4. Business hours Monday to Friday from 8:30am - 5:30pm 5. State if business is local, national, or international and indicate legal status (corporation, etc.) MSL is an independent statewide firm established as a professional corporation. MSL is also associated with Moore North America and Moore Global for the purposes of obtaining national or international resources when necessary. 6. Date of business was organized and/or incorporated, and where MSL has been in business since 1974, and was incorporated on July 17, 1986 in Florida. 7. Give the location of the office and the number of professional staff employees at the office The Firm will be utilizing staff from both the South Florida office (Fort Lauderdale) and our corporate headquarters in Central Florida (Orlando). Total number of employees for both offices combined is 82. 8. Description and history of the make-up and composition of the firm MSL is a Florida corporation that has been in continuous business for more than 45 years and has grown to be one of the largest independently owned and operated firms of certified public accountants in the state. 9. Indicate whether the business is a parent or subsidiary in a group of firms/agencies MSL is not aparent or subsidiary in agroup offirms/agencies. 10. State if the business is licensed, permitted, and/or certified to do business in the State of Florida and attach copies of all such licenses issued to the business entity MSL is licensed to do business in the State of Florida. All required licenses can be found in the Attached Forms section, as per instructions of the RFP. CPAs & ADVISORS 11 Page 341 of 507 Agenda Item #1. 11. Size of firm, the size of the firm-s governmental audit staff, the location of the office from which the work on this engagement is to be performed. MSL has approximately 100 employees; the Governmental audit staff includes 31 individuals. We will be utilizing staff from both the South Florida office and our corporate headquarters in Central Florida. South Florida Office Location: 500 E. Broward Blvd., Suite 1550, Fort Lauderdale Central Florida Office Location: 255 S. Orange Avenue, Suite 600, Orlando 12. Affirmative statement that it is independent of the Village of Tequesta MSL is independent of the Village of Tequesta. CPAs & ADVISORS 21 Page 342 of 507 Agenda Item #1. Firm Qualifications and References Firm Profile MSL is a Florida corporation that has been in continuous business for more than 45 years and has grown to be one of the largest independently owned and operated firms of certified public accountants in the state. We currently serve a substantial number of governmental entities throughout the state. In fact, we have one of the largest governmental practices in the state of Florida. Many of our shareholders are nationally recognized specialists in their field of practice. The Firm and all of its CPAs are actively involved with the Florida Institute for Certified Public Accountants (FCPA) and American Institute of Certified Public Accounting (AICPA), as well as the Private Companies Practice Section of the AICPA. Members of our Governmental Practice Group (GPG) are involved with the AICPA's Governmental Audit Quality Center (AICPA GAQC). In past years, many large, local, and Florida regional firms have been acquired by conglomerates pene- trating the Florida market. Unlike these firms, we do not refer to Florida as a "market;" we refer to Florida as our home. A unique characteristic about our Firm is that over 80% of our clients are governmental or healthcare. These two sectors have been the most stable during any economic cycle. That has provided stability and strength to our Firm. We believe that by staying independent of larger firms, we can provide high -quality, personalized service from our local Florida offices. While we consider ourselves an independent statewide firm, MSL is also associated with Moore North America and Moore Global for the purposes ALMooRE of obtaining national or international resources when necessary. We currently serve clients in more than 20 states and eight countries. Being a member of Moore North America gives MSL immediate access to the expertise, business, and geographic presence of trusted member firms throughout the U.S. There are 27 U.S. accounting firms in over 120 cities with over 150 offices. Total fee income for Moore North America is approximately $1.03 billion. CPAs & ADVISORS 31 Page 343 of 507 Agenda Item #1. Office Location and Number of Employees MSL has four offices in Florida: Central Florida (corporate headquarters), South Florida, Tampa Bay, and North Florida. The location of our office that will oversee services to the Village is located at 500 E. Broward Boulevard, Suite 1550, Fort Lauderdale. Our Central Florida office is located at 255 S. Orange Avenue, Suite 600, Orlando. We will be utilizing full-time staff from both of these locations to service your engagement because of their unique combined knowledge of government audit requirements. Our professionals specialize in their fields and we operate by specialty versus geographic location. •v Toll Free for All Offices: (800) 683-5401 Central Florida Office South Florida Office Tampa Bay Office North Florida Office 255 S. Orange Ave., 500 E. Broward Blvd., 201 E. Kennedy Blvd., 307 West Park Ave., Suite 600 Suite 1550 Suite 650 Suite 202 Orlando, FL Fort Lauderdale, FL Tampa, FL Tallahassee, FL 32801 33394 33602 32301 (407) 740-5400 (305) 819-9555 (813) 314-2600 (850) 224-4407 MSL has approximately 100 employees located within our four offices in Florida. MSL's Governmental Practice Group (GPG) includes 31 dedicated individuals. This total includes three Shareholders, three Managers, one Supervisor, and fifteen Seniors and Staff. In addition, the GPG utilizes three IT Specialists and is supported by six Administrative Support personnel. Shareholders 13 3 Directors 2 - Managers 16 3 Supervisors 3 1 Seniors & Staff 35 15 IT Specialists 4 3 Support Staff 21 6 Total 94 31 All staff working on this engagement are employed on a full-time basis. Joint Venture MSL is not a joint venture or consortium. CPAs & ADVISORS 41 Page 344 of 507 Agenda Item #1. Financial rond ition MSL has a 45-plus year history in Florida and has been headquartered in Metro Orlando since its inception. It should be noted that 100% of MSL's growth has been organic. In other words, we have not grown through acquisitions or mergers. This is natural growth that reflects the high -quality service our Firm provides and our reputation in various business sectors. MSL is the last of the statewide firms. Other firms have been acquired or merged into larger firms. We consider this an enormous opportunity for our Firm. With offices in Central Florida, Tampa Bay, South Florida, and North Florida, we have the ability to effectively serve clients throughout the state of Florida. Unlike other firms, ALL our decision makers reside here in Florida. This gives us a competitive advantage in delivering services. MSL also provides services to clients in 20 states and eight countries. Our memberships in Moore North America and Moore Global have provided significant opportunities for us to advance our practice. With unlimited national and international resources, we are able to service clients virtually anywhere in the United States and dozens of countries around the world. MSL operates virtually debt free. The Firm maintains some nominal equipment loans/leases, but has no operating debt. The Firm adopts an annual budget, which is ratified by our Board of Directors. This budget is incorporated into our financial management system to ensure strict adherence. MSL has no known financial issues that will prevent us from providing, implementing, and maintaining the proposed system for the term of the Contract. MSL is financially stable and has no current or prior bankruptcy proceedings pending as a debtor, or in a reorganization, liquidation, or dissolution proceeding. No trustee or receiver has been appointed over any portion of MSL's property under federal bankruptcy law or any state insolvency law. We would be pleased to discuss our financial position and financial stability further if you so desire. CPAs & ADVISORS 51 Page 345 of 507 Agenda Item #1. External Duality Control Review Report Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. We are formally dedicated to that commitment. Our Firm recognizes the long-term significance of developing a formal quality control program. In an effort to continue to maintain the standards of working excellence required by our Firm, we are members of the Private Companies Practice Section (PCPS), the Center for Audit Quality (CAQ), and the Governmental Audit Quality Center (GAQC) of the AICPA. To be a participating member firm, you must obtain an independent compliance review of your firms quality control policies and procedures every three years to ascertain compliance with existing auditing standards on the applicable engagements. The scope of the peer review is comprehensive, in that, it specifically reviews the quality control policies and procedures of the participating firm's accounting and auditing practice, including its work product in various client industries. We believe that our commitment to the program has been rewarding not only to our Firm, but primarily to our clients. Wes t:q�,r111 GAO By the CO M`e".r�W/iry UAlted S� Oiler Geneftl Of the '�4R9�1 Y(II1 GOve Audit nnlent Standa ds 2011 Internet Version The external, independent peer review of the elements of our quality control policies and procedures performed by an independent certified public accountant selected by the AICPA provides both us and our clients with the assurance that we continue to conform to the standards of the profession in the conduct of our accounting and auditing practice. Our Firm has undergone successful peer reviews since participation in the program. We take quality control seriously. We understand our responsibility in providing you with auditing services that meet or exceed the professional standards established by the AICPA, U.S. GAO, U.S. OMB, Florida Attorney General, and FBOA. We also understand our responsibility under Government Auditing Standards (the Yellow Book) to provide you with our most recent peer review report. We will always send you the most current report when it is issued. On the following pages are our most recent peer review reports for the period ended June 30, 2020 and June 30, 2017, which included a review of specific governmental engagements performed by MSL. It should be noted that no comments were made as a result of these reviews. CPAs & ADVISORS 61 Page 346 of 507 Agenda Item #1. on P&N 8550 United Plaza Blvd., Ste. 1001 — Baton Rouge, LA 70809 225-922-4600 Phone — 225-922-4611 Fax — pncpa.com Postlethwaite & Netterville A Professional Accounting Corporation Report on the Finn's System of Quality Control To the Partners of MSL, P.A. and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of MSL, P.A. (the finn) applicable to engagements not subject to PCAOB permanent inspection 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.aicpa.org/prsununM. 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 firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The 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 Auditing .Standards, including compliance audits under the Single Audit Act; audits of employee benefit plans, and an audit of a broker -dealer - As part of our peer review, we considered reviews by regulatory entities as communicated to 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 MSL P.A. applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended June 30, 2020, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. MSL, P.A. has received a peer review rating of pass. s Baton Rouge, Louisiana January 7, 2021 CPAs & ADVISORS 71 Page 347 of 507 Agenda Item #1. National Peer AICPA Review Committee �larch 25, 2021 Kevin [,-,,lurphy �1SL, PA. 1',,.100RE STEPH ENS LOVELACE CITRUS CENTER, , 255 S ORANGE AVE STE 600 N ORLANDO , FL 32801-3428 N' Dear Kevin 1%,,1urphy: N' It is my pleasure to notify you that on 1,.,larch 24, 2021 , the National Peer R.eviet,,j Committee accepted the N' report on the most recent System Revie��j of your firm. The due date for your next reviet,,j is December 31, N 202 3. Th is is the date by ,jh ich all reviet,,j docume nts s hou Id b e comp lete d an d s ubm fitted to the ad ministering entity. N' As you knot ,j, the report had a peer reviet,,J rating of pass. The Committee asked me to convey its N, congratulations to the firm. N' N' Thank you for your cooperation. N' N, Sincerely, N�;alw � I`%,,1ichaeI Fat,,jley Chair, National PR,C + 1 .919.4 02.45 02 N' cc. Candace 1",Jrig ht, Joel Kno pp N' Firm Number: 900010043494 Reviet,,j Number: 570U470 220 Leigh Farm Road, Durham, NC 27707-8110 T: +1.919.402.4502 F: +1.919.419.4713 aicpaglobal.com I cimaglobal.com I aicpa.org I cima.org CPAs & ADVISORS 81 Page 348 of 507 Agenda Item #1. 8550 United Plaza Btvd , Ste. iooi Baton Rouge, LA 708c P&N 22!5-922-4600 Phone, - 225-922-4611 Fax - pncpa.coi PostLethwaite & NettervilLe A P!ofessionol Accounting Corpoorott Report on the Firm's System of Quality Control To the Partners of Moore Stephens Lovelace, PA and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Moore Stephens Lovelace,, PA (the firm) applicable to engagements not subject to PCAOB inspection in effect for the year ended June 30, 2017. 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.aicpa.orvJ'prsummM. 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 firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The 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 Auditing x�tandards, including compliance audits under the Single Audit Act and audits of employee benefit plans. As part of our peer review, we considered reviews by regulatory entities as communicated to 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 Moore Stephens Lovelace, PA applicable to engagements not subject to PCAOB inspection in effect for the year ended June 30, 2017, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency (ies) or fail. Moore Stephens Lovelace, PA has received a peer review rating of pass. / V,7 Baton Rouge, Louisiana November 8, 2017 CPAs & ADVISORS 91 Page 349 of 507 Agenda Item #1. American Institute of CPAs Al CPA) Peer Review Program 220 Leigh Farm Road Administered by the National Peer Review Committee Durham, NC 27707-8110 March 05, 11-2.018 William Miller Moore Stephens Lovelace, P.A. M 00 R E STE PH ENS LOVELAC E CITRUS CENTER, '41-55 S ORANGE AVE STE 600 ORLANDO, FL 312801-3428 3428 Dear VVI Ilia rn M 11 ler, It is my pleasure to notify you that on February 28, 2)018, the National Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31) .20'.210. This is the date by which all review documents should be completed and submitted to the administering entity. As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm. Thank you for your cooperation and support of the profession's practice -monitoring programs. Sincerely, Michael Fawley Chair- National PRC nprc@aicpa.org 919-40122-45192 National Peer Review Committee CC: Candace Wright, William Blend Firm Number, 900010043494 Review Number, 551447 T 1.919.402.4502 1 F: 1.919.4014876 1 nprc@a-icpa.org CPAs & ADVISORS 101 Page 350 of 507 Agenda Item #1. Federal or State Desk Reviews MSL has not had a review of our audits performed during the last three years. Disciplinary or Regulatory Action MSL has had no regulatory action taken, or pending, against the Firm during the past three years with State of Florida regulatory bodies, including the Board of Accountancy, or national/state professional organizations. We will provide the Village with written notice of any disciplinary or regulatory action taken or pending against the Firm during the period of the Village's engagement. Identification of AntiCipatet Potential Audit Problems Based on our review of the Village's last available prior -year financial statements and other information we have obtained, we do not anticipate any specific audit problems. However, the public sector is highly regulated, and there are new laws, regulations, standards, and pronouncements coming out on a regular basis. As these changes become known, we will evaluate their impact on the Village's financial statements and the effect they might have on the scope of our engagement. Members of your audit team have been auditing Florida governments for over a quarter of a century. They are accustomed to change and understand how to deal with it. As your auditors, we will gain an understanding of the issues at hand, communicate with you, and help resolve them to our mutual satisfaction. There are several new government accounting standards becoming effective over the next few years. MSL will be able to support your staff and help guide them through the appropriate reporting of these new standards. Our direct relationship with the standard setters will help ensure that we provide appropriate guidance in the implementation of these new standards. Therefore, we do not anticipate this resulting in any audit problems, as your audit team will be fully aware of, and trained in, the applicable accounting requirements. Our philosophy when it comes to new rules is that you, the client, and we, the auditors, are on the same page. We believe in working with our clients to obtain all the necessary facts to ensure the correct decisions are made. We share a common goal: to make certain that the Village's financial reporting is in compliance with generally accepted accounting principles and federal and regulatory requirements. As a Firm highly staffed with governmental professionals, we are confident that we are prepared to overcome any challenges that may arise during the course of our relationship. Subcontractors MSL will not be using subcontractors on this engagement. Litigation MSL has no action, lawsuit, proceeding, inquiry, investigation, at law or equity before or by a court, governmental agency, public board or body, pending or, to the best of our knowledge, threatened, which would in any way prohibit, restrain or enjoin the execution or delivery of our obligations or diminish our obligation or diminish our financial ability to perform the terms of the proposed contract. CPAs & ADVISORS 11l Page 351 of 507 Agenda Item #1. Similar Engagements with Other Government FntitjP MSL is committed to the governmental sector. Our governmental practice accounts for a significant portion of our Firm's revenues. Governmental work is not filler work at MSL. Members of this group dedicate 90% of their time working with governmental clients. MSL's GPG has experienced significant growth locally and statewide. Currently, MSL provides auditing services to approximately 40 govern- mental clients. MSL is proud to share with the Village the following representative listing of clients for whom we have provided auditing services that are comparable in scope and size to the Village, as well as larger municipalities we currently audit: City of Winter Park Annual Audit 700 hours 2013 - Current Dan O'Keefe Wes Hamill Finance Director (407) 599-3381 whamil@citvofwinterpark.org Jose Fernandez City of Orlando Annual Audit Controller Dan O'Keefe 1,500 hours 2013 - Current (407) 246-2142 jose.fernandez@orlando.gov Rebecca Bowman City of Cocoa Annual Audit Finance Director Joel Knopp 800 hours 2018 - Current 321 433-8800 rbowman@cocoafl.or� Marcia Patacer Cityof Palm Annual Audit Bay Accounting Manager 2010 - 2013 550 hours Joel Knopp (321) 952-3400 x3217 2018 - Current marcia.patacer@palmbayflorida.org City of Sunny Isles Tiffany Neely Beach Annual Audit Bill Blend Finance Director 450 hours 2016 -Current (305) 792-1805 tneely@sibfl.net Current Government Clients We currently provide auditing services to the following entities: • 18 Florida municipalities • 9 Florida school districts • 6 Florida counties (which includes 3 public transit agencies) • 15 Special districts and authorities We have also provided a variety of services to governmental entities related to risk assessment for internal controls, fraud litigation, efficiency and cost studies, and policy reviews and monitoring. CPAs & ADVISORS 121 Page 352 of 507 Agenda Item #1. Clients with an asterisk (*) indicate clients which we will be engaged as auditor for the fiscal year ending September 30, 2021. ppr Fiscal Client Name Year End Services Performed P & L .a Municipalities _City of Altamonte Springs* September Audit 2005 - Current $ 59,917; 14 City of Apopka September Audit 2015 - 2019 $ 75,574; 18 City of Casselberry September Audit 2005 - Current $ 42,284; 9 City of Cocoa* September Audit 2018 - Current $ 97,978; 9 City of Cocoa Beach September Audit 2005 - Current $ 33,528; 11 i City of Dunedin* September Audit 2013 - Current $ 60,730; 17 City of Fort Lauderdale September Single Audit 2012 - 2015 N/A City of Indian Rocks Beach* September Audit 2006 - Current $ 7,129; 12 City of Leesburg* September Audit 2010 - Current $ 123,110; 28 City of Orlando* September Audit 2012 - Current $ 893,600; 54 City of Palm Bay City of Pembroke Pines City of Sanford* City of Stuart City of Sunny Isles Beach* City of Tallahassee* City of Tarpon Springs City of Temple Terrace* City of Venice City of Winter Park* School Districts Brevard Countv* Broward County* Duval County Escambia County* Lee County* Manatee County Osceola County* Seminole County* Florida Virtual School* September Audit 2010 - 2013 $ 112,953; 29 2018 - Current September Commission Auditor 2010 - Current $ 327,700; 26 September Audit 2006 - Current $ 118,802; 26 September Audit 2016 - Current $ 48,991; 7 September Audit 2016 - Current $ 50,417; 7 September Audit 2018 - Current 2015 - 2019 2015 - Current $ 693,600; 32 September Audit $ 52,666; 19 September Audit $ 44,746; 11 September Audit 2011- Current $ 78,839; 30 September Audit 2013 - Current $ 147,366; 22 June Audit 2014 - Current N/A 2007 - 2011; 2017 - Current June Audit N/A June Audit 2020 - Current N/A June Audit 2012 - Current N/A June Audit 2016 - Current N/A June Audit/Internal Accounts Audit 2014 -Current N/A Audit June 2012 - Current N/A Audit June 2010 - Current N/A June Audit 2014 - Current N/A CPAs & ADVISORS 131 Page 353 of 507 Agenda Item #1. Counties Citrus County * September Audit 2010 - Current $ 176,462; 35 Lake County * September Audit 2006 - Current $ 284,952; 56 Audit 2020 - Current Hernando County* September $ 311,479; 32 Martin County* September Audit 2018 - Current $ 362,703; 39 Osceola County* September Audit 2008 - Current $ 573,200; 71 Seminole County* September Audit 2000 - Current $ 507,701; 35 Volusia County -Clerk of the September Audit 2005 -Current N/A Circuit Court* Special Districts and Authorities Barefoot Bay Recreation District* September Audit 2006 - Current $ 6,190; 1 Audit Central Florida Expressway June 2012 -Current N/A Authority* Central Florida Regional Audit 2020 -Current N/A Transportation Authority*September Trans p East Central Florida Regional September Audit 2005 -Current N/A Planning Council Early Learning Coalition of Flagler June Audit 2010 - 2017 N/A & Volusia County Early Learning Coalition of Audit 2014 -Current N/A Hillsborough CountySeptember Audit, Greater Orlando Aviation September Quarterly Reviews, 2010 - Current $ 743,147; 1 Authority* Y Hotel Audit Audit Lake Apopka Natural Gas District* September 2016 - Current $ 18,647; 1 Lake County Water Authority* September Audit 2020 - Current $ 14,922; 1 Lake Sumter Metropolitan Audit 2013 -Current N/A Planning Organization*September MetroPlan Orlando* June Audit 2005 - Current N/A Miami -Dade Expressway June Audit 2011 -Current N/A Authority* Naples Airport Authority* September Audit 2017 - Current $ 14,279; 1 North Brevard Hospital September Audit 2008 -Current $ 128,975; 1 District Parrish Medical Center* Osceola Heritage Park* September Audit 2006 - 2018 N/A Sanford Airport Authority* September Audit 2014 - Current $ 14,134; 1 Audit 2005 - 2019 TOHO Water Authority* September $ 118,562; 1 CPAs & ADVISORS 141 Page 354 of 507 Agenda Item #1. Prior EngagpmpntS with the Villaqe MSL has not had any professional relationships with the Village for the past five years that would constitute a conflict of interest. Also, MSL will give the Village written notice of any professional relationships entered into during the period of this agreement. Certified Public Accountants INDEPENDENT AUDITOR'S REPORT The Honorable Mayor and Members of the City Commission CLIENT NAME Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of CLIENT NAME (the City) as of and for the fiscal year ended YEAR END DATE, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements refereed to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City as of YEAR END DATE, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in confornlity with accounting principles generally accepted in the United States of America. CPAs & ADVISORS 151 Page 355 of 507 Agenda Item #1. The Honorable Mayor and Members of the City Commission CLIENT NAME Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and the required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City's basic financial statements. The introductory section, the supplemental information section, the statistical section, and the debt disclosure section, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The supplemental information section is the responsibility of management and was derived from, and relates directly to, the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory section, statistical section, and debt disclosure section have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated REPORT DATE, on our consideration of the City's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with GovernmentAuditing Standards in considering the City's internal control over financial reporting and compliance. Certified Public Accountants Orlando, Florida REPORT DATE CPAs & ADVISORS 161 Page 356 of 507 Agenda Item #1. Certified Public Accountants 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 The Honorable Mayor and Members of the City Commission CLIENT NAME We have audited, in accordance with 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, the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the CLIENT NAME, (the City) as of and for the fiscal year ended YEAR END DATE, and the related notes to the financial statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated REPORT DATE Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. CPAs & ADVISORS 171 Page 357 of 507 Agenda Item #1. The Honorable Mayor and Members of the City Commission CLIENT NAME Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, grant agreements and contracts, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We reported certain other matters to management of the City in a separate letter dated DATE. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Certified Public Accountants Orlando, Florida REPORT DATE CPAs & ADVISORS 181 Page 358 of 507 Agenda Item #1. Certified Public Accountants INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE AND REPORT ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE The Honorable Mayor and Members of the City Commission CLIENT NAME Report on Compliance for Each Major Federal Program We have audited the compliance of the CLIENT NAME, (the City) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplemen4 which could have a direct and material effect on each of the City's major federal programs for the fiscal year ended YEAR END DATE. The City's major federal program is identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs. Management's Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of the City's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, CostPr-inciples, andAuclitRequirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the City's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the City's compliance. Opinion on Each Major Federal Program In our opinion, the City complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the fiscal year ended YEAR END DATE. CPAs & ADVISORS 191 Page 359 of 507 Agenda Item #1. The Honorable Mayor and Members of the City Commission CLIENT NAME Report on Internal Control over Compliance Management of the City is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to in the first paragraph. In planning and performing our audit of compliance, we considered the City's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the City's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Amaterial weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compli- ance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the basic financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City as of and for the fiscal year ended YEAR END DATE, and the related notes to the financial statements, which collectively comprise the City's basic financial statements. We issued our report thereon dated REPORT DATE, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. Our report on the basic financial statements included disclosures regarding our reference to the reports of other auditors. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis, as required by the Uniform Guidance, and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from, and relates directly to, the underlying accounting and other records used to prepare the financial statements. CPAs & ADVISORS zoo Page 360 of 507 Agenda Item #1. The Honorable Mayor and Members of the City Commission CLIENT NAME Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance (Cont.) The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. Certified Public Accountants Orlando, Florida REPORT DATE CPAs & ADVISORS 211 Page 361 of 507 Agenda Item #1. A01Dieu 80.11u10 SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended YEAR END DATE Section I - Summary of Independent Auditor's Results Financial Statements Type of Auditor's Report Issued: Internal control over financial reporting: • Material weakness(es) identified? • Significant deficiency(ies) identified? Noncompliance material to financial statements noted? Federal Awards Internal control over major programs: • Material weakness(es) identified? • Significant deficiency(ies)? Type of report issued on compliance for major federal program: Any audit findings disclosed that are required to be reported in accordance with 2 CFR Section 200.516(a) of the Uniform Guidance? Identification of Maior Programs: Unmodified Opinion Yes X No Yes X None reported Yes X No Yes X No Yes X None reported Unmodified Opinion Yes X No CFDA Number Name of Federal Program or Cluster 97.036 Disaster Grants — Public Assistance (Presidentially Declared Disasters) Dollar threshold used to distinguish between Type A and Type B programs: 750 000 Auditee qualified as low -risk aditee? Yes X No CPAs & ADVISORS 221 Page 362 of 507 Agenda Item #1. A01Dieu 811r:1u10 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) For the Year Ended YEAR END DATE Section II - Findings Related to the Financial Statement Audit, as required to be reported in accordance with Government Auditing Standards No matters are reported. Section III - Federal Award Findings and Questioned Costs Section reported in accordance with the Uniform Guidance No matters are reported. CPAs & ADVISORS 231 Page 363 of 507 Agenda Item #1. CLIENT NAME SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS For the Year Ended YEAR END DATE Prior Year Audit Findings No matters were reported over federal awards in the prior year. CPAs & ADVISORS 241 Page 364 of 507 Agenda Item #1. Certified Public Accountants INDEPENDENT ACCOUNTANT'S REPORT The Honorable Mayor and Members of the City Commission CLIENT NAME We have examined the compliance of the CLIENT NAME (the City) with the requirements of Section 218.415, Florida Statutes, during the fiscal year ended YEAR END DATE. Management is respon- sible for the City's compliance with those requirements. Our responsibility is to express an opinion on the City's compliance based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the exam *n- ation to obtain reasonable assurance about whether the City complied with those requirements. An examination involves performing procedures to obtain evidence about the City's compliance with those requirements. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of noncompliance, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Our examination does not provide a legal determination on the City's compliance with specified requirements. In our opinion, the City complied, in all material respects, with the aforementioned requirements for the fiscal year ended YEAR END DATE. Certified Public Accountants Orlando, Florida REPORT DATE CPAs & ADVISORS 251 Page 365 of 507 Agenda Item #1. Certified Public Accountants INDEPENDENT AUDITOR'S MANAGEMENT LETTER The Honorable Mayor and Members of the City Commission CLIENT NAME Report on the Financial Statements We have audited the financial statements of the CLIENT NAME (the City) as of and for the fiscal year ended YEAR END DATE, and have issued our report thereon dated REPORT DATE. Auditor's Responsibility We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; the audit requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Aucht Requirements for Federal Awards (Uniform Guidance); and Chapter 10.550, Rules of the Auditor General Other Reporting Requirements We have also issued our 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, Independent Auditor's Report on Compliance for Each Major Federal Program and Report on Internal Control over Compliance; Schedule of Findings and Questioned Costs; and Independent Accountant's Report on an examination conducted in accordance with AICPA Professional Standards, AT-C Section 315, regarding compliance requirements in accordance with Chapter 10.550, Rules of the Auditor General. Disclosures in those reports and schedule, which are dated REPORT DATE, should be considered in conjunction with this management letter. Prior Audit Findings Section 10.554(1)(1)1., Rules of the Auchtor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no recommendations made in the preceding annual financial audit report. Official Title and Legal Authority Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the financial statements. The legal authority is disclosed in the notes to the financial statements. CPAs & ADVISORS 261 Page 366 of 507 Agenda Item #1. The Honorable Mayor and Members of the City Commission CLIENT NAME Financial Condition and Management Sections 10.554(1)(1)5.a. and 10.556(7), Rules of the Auditor General, require us to apply appropriate procedures and communicate the results of our 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 to identify the specific condition(s) met. In connection with our audit, we determined that the City did not meet any of the conditions described in Section 218.503(1), Florida Statutes. Pursuant to Sections 10.554(1)(i)5.b. and 10.556(8), Rules of the Auditor General, we applied financial condition assessment procedures for the City. It is management's responsibility to monitor the City's financial condition, and our financial condition assessment was based, in part, on representations made by management and the review of financial information provided by same. Section 10. 554(1)(1)2., Rules of the Auditor General, requires that we communicate any recommendations to improve financial management. In connection with our audit, we did not have any such recommen- dations. Special District Component Units Section 10.554(1)(1)5.c., Rules of the Auditor General, requires, if appropriate, that we communicate the failure of a special district that is a component unit of a county, municipality, or special district, to provide the financial information necessary for proper reporting of the component unit, within the audited financial statements of the county, municipality, or special district in accordance with Section 218.39(3)(b), Florida Statutes. In connection with our audit, we did not note any special district component units that failed to provide the necessary information for proper reporting in accordance with Section 218.39(3)(b), Florida Statutes. Additional Matters Section 10.554(1)(1)3., Rules of the Auditor General, requires us to communicate noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but warrants the attention of those charged with governance. In connection with our audit, we did not note any such findings. Purpose of this Letter Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, the Mayor, City Commission, and applicable management and is not intended to be, and should not be, used by anyone other than these specified parties. Certified Public Accountants Orlando, Florida REPORT DATE CPAs & ADVISORS 271 Page 367 of 507 Agenda Item #1. Commitment to Governmental Auditing and Financial Reporting Excellence Our experience in working with clients who have participated in the Certificate of Achievement for Excellence in Financial Reporting program is, we believe, second to none. The following (from the 2019 program results, as posted on the GFOA's website) are clients who participate in the program, and with whom we have worked during the past few years: Municipalities Altamonte Springs Casselberry Cocoa Beach Dunedin Fort Lauderdale Indian Rocks Beach Leesburg Orlando Palm Bay Pembroke Pines Sanford Stuart Sunny Isles Beach Tallahassee Tarpon Springs Temple Terrace Venice Winter Park Counties Citrus Lake Martin Osceola Seminole School Districts B reva rd County B rowa rd County Escambia County Osceola County Lee County Seminole County Volusia County Authorities Central Florida Expressway Authority Greater Orlando Aviation Authority (GOAA) Miami -Dade Expressway Authority Naples Airport Authority Toho Water Authority MSL has the capability and experience to assist the Village in continuing to receive the GFOA's Certificate of Achievement for Excellence in Financial Reporting. We will ensure throughout the engagement that the Village keeps current with any new accounting and reporting standards issued by the GASB. This will help to make certain that the Village continues receiving the Certificate of Achievement for Excellence in Financial Reporting. Over the years, the Shareholders on your engagement have participated in the GFOA Certificate review program. In addition, they have had experience with several clients in their initial awarding of the certificate. The most recent example of this was working with Toho Water Authority to receive this award. The majority of MSL-s governmental clients are long-time participants in the GFOA program. We have worked with them to maintain this certification for all years where we served as their external auditors. All of your audit team members have worked with numerous governmental clients to either earn or continue receiving this highly regarded award. CPAs & ADVISORS 281 Page 368 of 507 Agenda Item #1. Subcontractors As stated on page 11, MSL will not be using subcontractors for this engagement. Keferences Client Name Address Contact Informatic Rebecca Bowman Cityof Cocoa 65 Stone Street Finance Director Cocoa, FL 32922 (321) 433-8800 rbowman@cocoafl.org Jose Fernandez Cityof Orlando 400 S. Orange Avenue Controller Orlando, FL 32802 (407) 246-2142 jose.fernandez@orlando.gov Wes Hamill 401 Park Avenue South Director of Financial Services Cityof Winter Park Winter Park, FL 32789 (407) 599-3381 whamil@cityofwinterpark.org Tiffany Neely Cityof Sunny Isles Beach 18070 Collins Avenue y Finance Director Sunny Isles Beach, FL 33160 (305) 792-1805 tneely@sibfl.net An example of the City of Orlando's Comprehensive Annual Financial Report ("Annual Report") can be found at: http://www.cityoforlando.net/obfs/cafr/ CPAs & ADVISORS 291 Page 369 of 507 Agenda Item #1. Qualifications of Key Personnel Assigned to Engagement Your governmental audit team is highly experienced in auditing Florida municipalities. Joel Knopp, your Engagement Shareholder, has over 20 years of governmental auditing, accounting, and consulting experience. Joel serves on the State and Local Government Committee for the FICPA. Bill Blend, your Technical Review Shareholder, has over 25 years of governmental auditing, accounting, and consulting experience in Florida. Bill serves on the Technical Accounting and Auditing Committees for both the FICPA and FGFOA. Dan O'Keefe, your Consulting Shareholder has over 40 years of public accounting, governmental, airport, and not -for -profit experience. Eddy Castaneda, your Engagement Manager, has over 10 years of public accounting experience, including performing external and internal audits, examinations, reviews, and compliance work for governmental and not -for -profit entities. The two key members of your audit team will be Joel Knopp and Eddy Castaneda. Your engagement team has over 140 years of combined experience providing auditing, accounting, and consulting services. As a result of this collective knowledge and experience, your team is uniquely suited to provide you with the highest quality auditing services. We guarantee that all members of your team have Florida municipality experience. You will not need to train our staff. All of our professional staff, including the auditor in charge of your engagement, meet the educational requirements set forth under Florida Statutes. Specific details of relevant continuing professional education and local governmental audit experience are found in each staff member's resume. All members of your audit team, including staff, have received training for ethics, as our Firm provides this training in-house. Bill Blend teaches the FICPA required Ethics for Governmental CPAs in Florida on an annual basis. MSL does not have a formal policy requiring staff rotation on engagements. We believe, and various studies have shown, that staff continuity benefits the audit process due to the acquired knowledge of clients and their operations. However, we respect the concerns that the public has on this issue and, if requested, the size of our GPG enables us to rotate an experienced governmental audit team during the course of the Village's contract, should the Village request it. This is another factor that separates us from our competitors that do not have a dedicated GPG. Pursuant to your Request for Proposal, we herein offer our express agreement to meet or exceed the performance specifications stated in your RFP within the specified time period. CPAs & ADVISORS 301 Page 370 of 507 Agenda Item #1. Resumes Joel Knopa CPA Engagement Shareholder Education and Certifications • B.S. Degree in Accounting - Eastern University • C.P.A., Certified Public Accountant - Florida Professional Memberships and Affiliations • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • FICPA State and Local Government Committee • Florida Government Finance Officers Association (FGFOA) • Association of Certified Fraud Examiners (ACFE) Listing of Relevant CPE Courses: MSL Annual Governmental Updates FGFOA Annual Conferences Federal Financial Reporting GASB Fiduciary Activities and Leases Yellow Book and Green Book Fraud Waste and Abuse in Government Ethics for CPAs: Accounting/Auditing Emphasis (Instructor) GASB Updates AICPA GAQC Annual Update Webcast Municipal Bankruptcies and Fiscal Sustainability Tax -Exempt Debt/Accounting and Auditing Issues Conducting Remote Audits in Uncertain Times Background - Joel Knopp is a member of the Firm's Governmental Practice Group. Joel has over 24 years of experience in accounting and auditing and works primarily with governmental clients. Professional Experience - Joel has performed audits on over 40 govern- mental entities. He has substantial experience in planning, performing, supervising, reviewing, and preparing financial statements related to the audits of governmental entities and not - for -profit organizations subject to Government Auditing Standards and federal and state Single Audit require- ments. Joel's previous experience includes work as an audit director for a CPA firm in Virginia, where he managed numerous audits of Virginia local governmental agencies and municipalities. Joel also has extensive experience providing tax consulting and preparation services at the federal and state levels for businesses, not -for -profit organizations, and individuals. Joel has obtained CPE in excess of 120 hours over the past three years and has met Yellow Book CPE requirements. CPAs & ADVISORS 311 Page 371 of 507 Agenda Item #1. Joel Knopp, CPA (Continued) Engagement Shareholder Governmental, educational, and other entities served include the following: Counties B rowa rd Citrus Lake Hernando* Martin* Osceola* Seminole* St. Johns Volusia Clerk of Circuit Court Northampton (VA) Municipalities Altamonte Springs` Apopka Casselberry Cocoa Cocoa Beach' Dunedin" Gulfport Indian Rocks Beach Kissimmee" Leesburg' Orlando' Palm Bay Sanford Sunny Isles Beach Tallahassee Tampa Tarpon Springs Temple Terrace Venice Winter Park Staunton (VA) Town of Iron Gate (VA) Waynesboro (VA)* Winchester (VA)* *Indicates Single Audit included Educational School District of Brevard County` School District of Duval County School District of Escambia County School District of Lee County School District of Manatee County'' School District of Martin County Internal Accounts School District of Osceola County'` School District of Pasco County School District of Seminole County` School District of Volusia County FAU-Treasure Coast University Schools, Inc.`` Genesis Alternative Education Program (VA) Northampton County School Board (VA) Staunton City School Board (VA) Waynesboro City School Board (VA) Winchester City School Board (VA) Special Districts and Authorities Barefoot Bay Recreation District Central Florida Expressway Authority LYNX -Central Florida Regional Transportation Authority Early Learning Coalition of Flagler/Volusia Counties, Inc. East Central Florida Regional Planning Council* Greater Orlando Aviation Authority Lake County Water Authority Lake Soil and Water Conservation District Lake -Sumter Metropolitan Organization" MetroPlan Orlando Miami -Dade Expressway Authority Naples Airport Authority Sanford Airport Authority Toho Water Authority Eastern Shore Community Services Board (VA) Northwestern Regional Juvenile Detention Ctr. Comm. (VA) Staunton Industrial Development Authority (VA) Valley Community Services Board (VA)' Waynesboro Industrial Development Authority (VA) Winchester Industrial Development Authority (VA) CPAs & ADVISORS 321 Page 372 of 507 Agenda Item #1. William Blend: CPA, CFE Technical Review Shareholder Background I ckground -Bill Blend heads up the Firm's Governmental Practice Group. Bill has over 25 years of public Education and Certifications accounting governmental, and not- , • B.S. Degree in Accounting, Long Island University for -profit experience. He has provided • C.P.A., Certified Public Accountant -Florida services to numerous municipalities, • C.F.E., Certified Fraud Examiner counties, and other governmental entities. Professional Memberships and Affiliations • AICPA Professional Experience - Bill has • FICPA extensive experience in auditing the • Florida Government Finance Officers Association governmental financial operations of (FGFOA) municipalities, counties, special • FGFOA Conference Committee districts, and authorities. He also • FGFOA Technical Committee provides consulting services in the • Instructor for the FGFOA and develops and teaches areas of internal control assessments, Firm auditing classes litigation support, fraud remediation, • FICPA Instructor - Ethics for Governmental CPAs in and performance reviews. Florida • FICPA Technical Committee He has authored numerous CPE • Association of Certified Fraud Examiners (ACFE) courses on governmental accounting • FICPA State and Local Government Section and auditing and has instructed CPE • FICPA Compliance Practice Aid Team Member sponsored by the FGFOA and the • FICPA High School Coordinator for Seminole County FICPA. Bill is one of only a few CPAs in • Seminole County Chamber of Commerce the state qualified by the FICPA to Government Affairs Committee teach their government ethics class, and he is often sought out as a speaker Listing of Relevant CPE Courses: around the state. He is a two-time MSL Annual Governmental Updates recipient of the FICPA Outstanding Federal and State Single Audit Update (Instructor) Discussion Leader Award. Bill was FGFOA Annual Conferences recently appointed a member of the Ethics for CPAs: Accounting/Auditing Emphasis (Instructor) Florida Board of Accountancy. GASB Update COSO and Internal Control Bill is a Certified Fraud Examiner and is Tax -Exempt Debt/Accounting and Auditing Issues trained in the use of IDEA data -mining The External Auditor and Fraud (Instructor) software. Bill has obtained CPE in excess of 120 hours over the past three years and has met Yellow Book CPE requirements. CPAs & ADVISORS 331 Page 373 of 507 Agenda Item #1. William Blend, CPA, CFE (Continued) Technical Review Shareholder Governmental, educational, and other entities served include the following: Counties Municipalities (Continued) Educational Broward ' Kissimmee Academie DaVinci Charter School Citrus'' Lake Helen The Reading Edge Academy Indian River Leesburg* Florida A&M University ` Lake Maitland* Florida Virtual School Martin ' Mt. Dora* School District of Broward County Osceola New Smyrna Beach School District of Escambia County Seminole" Oak Hill School District of Manatee County'' Volusia Orlando School District of Osceola County; Palm Bay School District of Pasco County Municipalities Palm Beach Gardens ' School District of Seminole County Altamonte Springs Pembroke Pines ` School District of Volusia County Apopka Palm Bay Casselberry, ° Port Orange Special Districts and Authorities Cocoa Sanford Barefoot Bay Recreation District Cocoa Beach:, St. Cloud Central Florida Expressway Authority Coral Springs Stuart East Central Florida Regional Planning Council Davie Tampa Florida Intergovernmental Finance Commission Daytona Beach ` Tarpon Springs:,` Greater Orlando Aviation Authority (GOAA) DeBary"' Temple Terrace Hobe Sound Water Management District Deltona Venice " Memphis -Shelby County Airport Authority Dunedin Vero Beach ' MetroPlan Orlando Gulfport Winter Park Miami -Dade Expressway Authority Indian River Shores Naples Airport Authority Indian Rocks Beach New Smyrna Beach Utility Authority Sanford Airport Authority " Toho Water Authority`' West Volusia Hospital Authority *Indicates Single Audit included CPAs & ADVISORS 341 Page 374 of 507 Agenda Item #1. Daniel O'Keefe, CPA, MBA, CFE Consulting Shareholder Education and Certifications • M.B.A. Degree in Accounting, Florida State University • B.S. Degree in Accounting, Canisius College, Buffalo, New York • C.P.A., Certified Public Accountant - Florida • C.F.E., Certified Fraud Examiner Professional Memberships and Affiliations • AICPA • Served on the AICPA State and Local Government Expert Panel • Member of the AICPA National State and Local Government Conference Committee • Speaker at the AICPA National State and Local Government Accounting Conference and the National Not -for -Profit Conference • FICPA • Government Finance Officers Association (GFOA) • FGFOA • Member of the FICPA Governance Task Force • Association of Certified Fraud Examiners (ACFE) • UCF Accounting Advisory Board member • Past Chairman of the Seminole State College Foundation Listing of Relevant CPE Courses: MSL Annual Governmental Updates FGFOA Annual Conferences COSO for State and Local Governments (Instructor) GASB Pension &Financial Reporting Yellow Book and Green Book Fraud Waste and Abuse in Government MSL Governmental Financial Accounting and Reporting Case Study (Instructor) Dan has obtained CPE in excess of 120 hours over the past three years and has met Yellow Book CPE requirements. Background - Dan O'Keefe has over 40 years of public accounting, governmental, and not -for - profit experience. He serves on the Firm's Board of Directors as Vice President and Corporate Secretary. He has provided services to numerous municipalities, counties, and other governmental entities, and is a nationally recognized expert in the area of governmental auditing. He is one of the most sought-after, public -sector instructors in the state. Professional Experience - Dan has extensive experience auditing governmental financial operations, including services provided to 50 municipalities, 16 counties, four state agen- cies, and numerous special districts and authorities. He also provides consulting services in the areas of internal control assess- ments, litigation support, fraud remediation, and performance reviews. Dan provides CPE services to clients, peers, and governmental agencies nationwide. He has authored numerous CPE courses on governmental accounting and auditing; instructed CPE sponsored by the AICPA and the FICPA; and previously served a four-year term on the Florida Board of Accountancy CPE Committee. He is a three -time recipient of the FICPA Outstanding Seminar Leader Award and two-time recipient of the AICPA Outstanding Instructor Award. He is an adjunct professor at the University of Central Florida and the University of West Florida. Dan is the co- author of A State Lottery: A Challenge for Auditors; co-author of Auditing Budget Requirements for Florida's Local Governments; and author of the 1996 Single Audit Requirements. In addition, Dan authored the Florida Single Audit Act. CPAs & ADVISORS 351 Page 375 of 507 Agenda Item #1. Daniel O'Keefe, CPA, MBA, CFE (Continued) Consulting Shareholder Governmental, educational, and other entities served include the following: Counties Municipalities (Continued) Special Districts and Authorities Alachua* Leesburg`'" Barefoot Bay Recreation District Broward* Longwood Central Florida Expressway Authority Citrus* Maitland ' Fort Pierce Utilities Authority Collier Margate East Central Florida Regional Planning Council ` DeSoto Mount Dora ' Greater Orlando Aviation Authority Hillsborough " Ocala Miami -Dade Expressway Authority' - Indian River'' Orchid Memphis -Shelby County Airport Authority Lake Orlando " MetroPlan Orlando Manatee' Ormond Beach Naples Airport Authority Marion Pahokee Orange County Housing Finance Authority Okeechobee* Palm Bay' Orange County Library District Orange* Palm Beach Reedy Creek Improvement District Osceola* Palm Beach Gardens VOTRAN Martin* Pembroke Park Toho Water Authority'`` Seminole* Pembroke Pines ` West Volusia Hospital Authority Volusia ` Pomona Park Port Orange'' Educational Municipalities St. Cloud ' Academie DaVinci Charter School Altamonte Springs Sanford ` Bethune-Cookman College Apopka Sebring_" Early Learning Coalition of Flagler/Volusia Belle Isle South Daytona Florida A&M University` Bradenton Stuart Florida Virtual School Bunnell Tamarac Frank Scanga Charter School Casselberry Tampa Futures, Inc. Cocoa Beach'' Tarpon Springs Kissimmee Charter School Coral Springs `` Temple Terrace Orlando Lutheran Academy Crystal River Venice``' Reading Edge Academy Davie Vero Beach `" School District of Brevard County* Daytona Beach'' Wellington School District of Broward County* Daytona Beach Shores West Palm Beach School District of Escambia County* DeBary `' Winter Garden School District of Manatee County* Deltona °° Winter Haven School District of Osceola County* Dunedin ` Winter Park'' School District of Pasco County* Green Cove Springs Winter Springs School District of Seminole County* Gulfport ' School District of Volusia County'° Holly Hill Other Stetson University Indian Rocks Beach Florida Lottery Kissimmee'' Florida Health Department Lake Mary``'' Florida Housing Finance Agency Florida Department of Elder Affairs *Indicates Single Audit included CPAs & ADVISORS 361 Page 376 of 507 Agenda Item #1. Eddy Castanpda, CPA, MBA, CFE Engagement Manager Background - Eddy Castaneda is a member of the Firm's Governmental Practice Group. Eddy has over 10 years Education and Certifications • B.S. Degree in Accounting, University of Central Florida of public accounting experience, • Masters of Business Administration in Accounting, including performing external and Baker College internal audits, examinations, reviews, • C.P.A., Certified Public Accountant — Florida and compliance work for govern- • C.F.E., Certified Fraud Examiner mental and not -for -profit entities. He has performed audits and consulting Professional Memberships and Affiliations services on over 30 governmental • Florida Government Finance Officers Association (FGFOA) entities. • Florida Institute of Certified Public Accountants (FCPA) • American Institute of Certified Public Accountants (AICPA) Professional Experience - Eddy has • Association of Certified Fraud Examiners extensive experience in planning and conducting operational and financial Listing of Relevant CPE Courses: audits. He has helped our clients to MSL Annual Governmental Updates achieve and maintain compliance with FGFOA Annual Conferences regulatory requirements and improve Ethics for CPAs: Accounting/Auditing Emphasis internal controls. Eddy also provides AICPA Clarity Standards consulting services in the areas of Yellow Book internal control and operational GASB Standards Updates structure for governmental entities. He Fraud Waste and Abuse in Government also serves on the FGFOA's School of GAQ C Annual Update Governmental Finance Committee and helps develop p the detailed educational Governmental Accounting, Reporting and Auditing Seminar — program on various governmental Texas Tech University accounting topics throughout the state. Eddy is also a national speaker Eddy has obtained CPE in excess of 120 hours over the past and has authored and taught several three years and has met Yellow Book CPE requirements. CPE courses throughout his career. EtE:a 371 CPAs &ADVISORS Page 377 of 507 Agenda Item #1. Eddy Castaneda, CPA, MBA, CFE (Continued) Engagement Manager Governmental, educational, and other entities served include the following: Counties Educational Citrus"'` Florida A&M University Lake* School District of Broward County, ` Osceola* Pembroke Pines Charter Schools Volusia* School District of Volusia County School District of Escambia County, Municipalities Apopka ``` Special Districts, Authorities and Associations Casselberry '` Barefoot Bay Recreation District Cocoa Early Learning Coalition of Monroe & Volusia Cocoa Beach ' East Central Florida Regional Planning Council Coral Springs Greater Orlando Aviation Authority (GOAA)" Kissimmee `` Lake -Sumter Metropolitan Planning Organization Leesburg''` Lake -Sumter Emergency Medical Services Mount Dora- Miami -Dade Expressway Authority Palm Bay MetroPlan Orlando ' Pembroke Pines Orlando/Orange County Convention & Visitors Bureau Sanford North Brevard County Hospital District'' Stuart" Sanford Airport Authority* St. Cloud''`` Toho Water Authority* Winter Park* *Indicates Single Audit included EtE:a 381 CPAs &ADVISORS Page 378 of 507 Agenda Item #1. Victoria Barnett, CPA Engagement Senior Education and Certifications • B.S. Degree in Accounting, University of Central Florida • M.S.A. Degree in Accounting, University of Central Florida Professional Memberships and Affiliations • AICPA • FCPA • FG FOA • Beta Alpha Psi Alumni • Seminole County PARC's Foundation • Accounting and Finance Women's Alliance • UCF Women's Symposium Listing of Relevant CPE Courses: MSL Annual Governmental Updates FGFOA Annual Conferences Ethics for CPAs: Accounting/Auditing Emphasis AICPA Clarity Standards Yellow Book Governmental Accounting GASB Standards Updates GAQC Annual Update Background - Victoria Barnett is a member of the Firm's Governmental Practice Group. She has over five years of public accounting experience and has experience performing audits and compliance work for governmental and not -for -profit entities. Professional Experience - Victoria also has experience performing governmental risk -based audits and compliance work for governmental entities, HUD compliance, and healthcare. Victoria has obtained CPE in excess of 80 hours over the past three years and has met Yellow Book CPE requirements. CPAs & ADVISORS 391 Page 379 of 507 Agenda Item #1. Victoria Barnett, CPA (Continued) Engagement Senior Governmental, educational, and other entities served include the following: Counties Educational Citrus"' Florida Virtual School Lake' Imagine Charter School Martin ` School District of Brevard County Osceola'` School District of Escambia County Seminole ` School District of Highlands County Internal Accounts School District of Lee County '' Municipalities School District of Manatee County and Internal Accounts"' Altamonte School District of Osceola County Apopka ' School District of Seminole County Bradenton Casselberry`` Special Districts, Authorities and Associations Cocoa ° Bayshore Gardens Parks and Recreation District Fort Myers Beach City of Bradenton Community Redevelopment Agency Haines City City of Bradenton Downtown Development Authority Indian Rocks Beach East Central Florida Regional Planning Council Kissimmee' Greater Orlando Aviation Authority Lake Placid Lake Soil and Water Conservation District Leesburg ' Lake -Sumter MPO Naples` Manatee County Mosquito Control District Palm Bay' Metroplan Orlando Stuart `" Sanford Airport Authority Venice'`''` Trailer Estates Parks & Recreation District *Indicates Single Audit included EtE:a 401 CPAs &ADVISORS Page 380 of 507 Agenda Item #1. Jimmy Buddenberg IT Director Education and Certifications • B.S., Mathematics/Computer Science, magna cum laude, Muskingum University Professional Memberships and Affiliations • Member, Information Systems Audit and Control Association (ISACA) • Member, Information Systems Security Association (ISSA) • President, Parent Teacher Association Board • Vice President, Homeowner's Association Board • Deacon, Christ Community Church Board Background — Jimmy Buddenberg has more than 20 years of experience in providing high -quality IT and Security services to over 150 customers in industries, including: Retail, Manu- facturing, Transportation, Technology, Media, Telecommunications, Energy, and Public Sector. Jimmy helps clients implement security solutions critical to safeguarding their business and customers' critical assets and data. His pragmatic approach enables clients to maximize investments, while achieving necessary regulatory compliance. Jimmy brings these vital skills and experience to the audit team's IT assessment process. Previous Professional Experience - Previously, Jimmy was a senior vice president fora $13B global IT services company. CPAs & ADVISORS 411 Page 381 of 507 Agenda Item #1. Ryan T. Collier, MBA, CISA IT Senior Manager Background - Ryan has more than nine years of customer -facing service Education and Certifications specializing in the practice of planning, • 2013 COSO Internal Control -Integrated Framework executing, and managing information Certified technology and business process • Certified Information Systems Auditor (CISA) controls audits including SOC 1 and • Certified CSF Practitioner SOC 2 engagements and Hitrust Certified Hitrust Quality Professional validated assessments. • M.B.A., Accounting, Rochester Institute of Technology • B.S.B.A, Accounting, Rochester Institute of Technology Professional Experience - Ryan has performed services for Fortune 150 Systems and Frameworks Experience and 500 corporations, including SOX • ERP/Applications: 404 and non -accelerated filers as well — SAP as a diverse mix of small, medium, and — Oracle Hyperion large cap private entities. — PeopleSoft — JD Edwards EnterpriseOne — Jack Henry SilverLake — FIS Horizon • OS/Databases: — Unix/Linux — AS/400 — Windows Server — SQL — Oracle — DB2 • Frameworks — AICPA and Trust Services Categories — H ITRUST CSF — COBIT — COSO — PCAOB AS-5 Professional Memberships and Affiliations • Information Systems Audit and Control Association • American Institute of Certified Public Accountants EtE:a 421 CPAs &ADVISORS Page 382 of 507 Agenda Item #1. Michal Gw %yau, CISA, ACCA IT Risk Assurance Manager Education and Certifications • CISA — Certified • ACCA, Association of Chartered Certified Accountants • Advanced SOC for Service Organizations Certificate, AICPA • M.A. in Financial Management — Nowy Sacz School of Business in Poland • B.A. in Marketing and Management — Nowy Sacz School of Business in Poland Skills and Knowledge • COBIT • ISO 27001 • NIST Cybersecurity Framework • IFRS • US GAAP • Sarbanes-Oxley Act • Basel III • Power BI and IDEA • Visio, VBA, advanced Excel • SQL, SAP and Oracle • ADA: Evaluating Websites for Accessibility Background - Michal Gurgacz is a KPMG-trained auditor with over 10 years of IT, accounting and finance experience. He performs IT assessments and security reviews on MSL's clients. Professional Experience - Michal has spent his accounting and IT career providing assurance and consulting services to various clients, including Fortune 500 companies. He currently leads all risk assessment and information system audits at MSL. He has planned, coordinated and executed audits of information security, information technology and business continuity in the financial, governmental and healthcare industries, investigating and developing audit solutions for unique and complex situations. Michal also has experience with process transformation, system implementation and data migration. CPAs & ADVISORS 431 Page 383 of 507 Agenda Item #1. Michal Gurgacz, CISA, ACCA (Continued) IT Risk Assurance Manager Governmental, educational, and other entities served include the following: Counties B rowa rd Citrus Lake Osceola Martin Seminole Volusia Municipalities Altamonte Springs Apopka Casselberry' Cocoa' Cocoa Beach Dunedin Kissimmee' Leesburg Orlando Palm Bay Pembroke Pines Sanford Stuart Tarpon Springs Temple Terrace Venice Winter Park *Indicates Single Audit included Educational Florida Virtual School School District of Broward County School District of Escambia County* School District of Manatee County* School District of Osceola County* School District of Seminole County School District of Volusia County Special Districts, Authorities and Associations Barefoot Bay Recreation District Central Florida Expressway Authority Greater Orlando Aviation Authority (GOAA) MetroPlan Orlando Miami -Dade Expressway Authority Orlando -Sanford Airport Authority North Brevard County Hospital District Toho Water Authority, CPAs & ADVISORS 441 Page 384 of 507 Agenda Item #1. Level of Staff and Percentage of Hours to be Assigned We have sufficient staff experienced in governmental auditing to meet the Village's timelines. Our Firm's policy is to review current workloads and staffing prior to responding to any RFPs. The bottom line is that we would not have responded to your RFP if we did not have the staffing and resources to fully comply with the Village's needs. Your engagement shareholder, managers and staff will be available to meet with the Village council members, administration and Village staff on any material matters that could affect the financial position or results of operations. The following table illustrates our ability to serve the Village's engagement considering our current engagements under contract. 11 Staff Level Total Capacity Hours Under Remaining Capacity i Estimated Hours for Village's % of Village's udit Work be dAFANIIAudit Shareholders (hours) Contract Hours to Performed off Supervisory St CPAs & ADVISORS 451 Page 385 of 507 Agenda Item #1. Organization Chart Joel Knopp,, CPA Engagement Shareholder Dan 0-'Keefe, CPA, MBA, CFE William Blend, CPA, CFE Consulting Shareholder I I d Technical Review Shareholder Eddy Castaneda, CPA, MBA, CFE Engagement Manager Victoria Barnett, CPA Enga ement Senior Jimmy Buddenbe r IT Director Ryan Collier, MBA, CISA IT e nio r Ma nage r MichalGur acz,,CI ACCA IT Ris k Assn ra nee Ma na e r Staff Accountants M L will assign experienced staff members to the Village of Tequesta engagement. Our staff members all have extensive governmental audit training. Key Personnel Eddy Castaneda, your Engagement Manager, will serve as the day-to-day contact with the Village and will remain with the team throughout the Village's engagement. He, along with Joel Knopp, Engagement Shareholder, will be available to attend meetings and respond to specific inquiries and phone calls within 24 hours of notice. No person designated as "key" to the project will be removed or replaced without the prior written concurrence of the Village. CPAs & ADVISORS 461 Page 386 of 507 Agenda Item #1. License to Practice in Florida for Firm and Key Pp.rqnnnp1 MSL and all assigned key professional staff are properly registered and 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 (FBOA). Ron DeSantis, Govcrnor Florida or STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Halsey Beshears. Secretary BOARD OF ACCOUNTANCY THE ACCOUNTANCY CORPORATION HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES Zeal MSL, P.A. =-d MSL i�-- b 255 S. ORANGE AVENUE. *� SUITE 600 ORLANDO �� FL 32801 -1 .4wr LICENSE NUMBER: AD0031378 EXPIRATION DATE: DECEMBER 31, 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. CPAs & ADVISORS 471 Page 387 of 507 Agenda Item #1. p4IHE -- Ron DeSantis, Governor Halsey Beshears, Secretary o� Florida pr STATE OF FLORIDA `Vtl DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES KNOPP, JO ANTHONY-w 255 S ORANGE AVENUE = SUITE 600 ORLANDO FL 32801 LICENSE NUMBER: AC42285 -- EXPIRATION DATE: DECEMBER 31, 2022 Always verify licenses online at MyFloridaLicense.com IE r1 .1rT 2 . r. ..:6 Do not alter this document in any form. r� ...�4 .�This is your license. It is unlawful for anyone other than the licensee to use this document. a; .L A.L- CPAs & ADVISORS 481 Page 388 of 507 Agenda Item #1. pfcT E Ron DeSantis, Governor Halsey Beshears, Secretary o� Florida STATE OF FLORIDA `Vtl DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES L ND, WILLIAM 255 S ORANGE AVENUE = SUITE 600 ORLANDO FL 32801 LICENSE NUMBER: AC35022 EXPIRATION DATE: DECEMBER 31, 2022 Always verify licenses online at MyFloridaLicense.com 0�� �p KADo not alter this document in any form. �•• This is your license. It is unlawful for anyone other than the licensee to use this document. 0 . CPAs & ADVISORS 491 Page 389 of 507 Agenda Item #1. Ron DeSantis, Governor Florida or STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Halsey Beshears, Secretary BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES - 01KEEFE, DANIELJAMES1 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801. LICENSE NUMBER: AC0010681 EXPIRATION DATE: DECEMBER 31, 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. CPAs & ADVISORS 501 Page 390 of 507 Agenda Item #1. p4IHE -- Ron DeSantis, Governor Halsey Beshears, Secretary o� Florida pr STATE OF FLORIDA `Vtl DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES CASTAN DAI DUA "DO JES S 500 E. BROWARD BOULEVARD �rI YWW6Wb5" SUITE 1550 MEMMKH FORT LAUDERDALE FL 33394 LICENSE NUMBER: AC46903 EXPIRATION DATE: DECEMBER 31, 2022 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. -7 �Z This is your license. It is unlawful for anyone other than the licensee to use this document. ■ CPAs & ADVISORS 511 Page 391 of 507 Agenda Item #1. SPA Licenses Statile. and Standing Listed below and on the following page are the Firm's licensed CPAs. All are active and in good standing. Licensee Name: MSL, P.A. License Number: 31378 Rank: CPA Firms License Expiration Date: 12/31/2021 Primary Status: Current Original License Date: 05/24/1978 Related License Information License Status Related Party Relationship Relation Rank Expiration Number Type Effective Date Date 54624 Current, ALLES, HEIDI Accounting Certified Public 12/31/2022 Active Accountant 41117 Current, ALTER, KURT A Accounting Certified Public 12131/2021 Active Accountant 29882 Current, AURELIUS, SCOT EDWARD Accounting Certified Public 12/31/2021 Active Accountant 25204 Current, BAIRD, JULIE ANNE Accounting Certified Public 12131/2022 Active Accountant 35022 Current, BLEND, WILLIAM Accounting Certified Public 12/31/2022 Active Accountant 54541 Current, BOKUN, YULIYA Accounting Certified Public 12/31/2022 Active Accountant 54657 Current, BRADY, STEVEN ATKINSON Accounting Certified Public 12/31/2022 Active Accountant 54440 Current, BRINISTER, ALEXANDRU T Accounting Certified Public 12/31/2022 Active Accountant 46903 Current, CASTANEDA, EDUARDO JESUS Accounting Certified Public 12/31/2022 Active Accountant 55034 Current, CHACONAS, ELIZABETH MARIE Accounting Certified Public 12/31/2022 Active Accountant 49673 Current, CHEHAYEB, YASMIN MARIAH Accounting Certified Public 12/31/2022 Active Accountant 47708 Current, CISNEROS, SHEENA R Accounting Certified Public 12/31/2021 Active Accountant 54245 Current, CLARKE, ODEAN ORAL Accounting Certified Public 12/31/2021 Active Accountant 42853 Current, DAVENPORT, NATHIN JAMES Accounting Certified Public 12/31/2021 Active Accountant 52562 Current, FURNARI, SALVATORE JOSEPH Accounting Certified Public 12/31/2022 Active Accountant 31684 Current, GOOLSBY, RUSSELL JEFFREY Accounting Certified Public 12/31/2021 Active Accountant 54980 Current, GOSNELL, WILLIAM PETREE Accounting Certified Public 12/31/2022 Active Accountant 39198 Current, GOSSMAN, MICHAEL R Accounting Certified Public 12/31/2021 Active Accountant 19040 Current, HALIKMAN, FARLEN Accounting Certified Public 12/31/2022 Active Accountant 11469 Current, HARP, HARRY EDWIN Accounting Certified Public 12/31/2021 Active Accountant 54546 Current, HERNANDEZ, BRANDON CHARLES Accounting Certified Public 12/31/2022 Active Accountant 49553 Current, JACKSON, VOLNEY Accounting Certified Public 12/31/2022 Active Accountant 9115 Current, JONES, STEVEN ROBERT Accounting Certified Public 12131/2022 Active Accountant 42285 Current, KNOPP, JOEL ANTHONY Accounting Certified Public 12/31/2022 Active Accountant 35161 Current, MATSCHNER, ROBERT T Accounting Certified Public 12131/2021 Active Accountant -I CPAs & ADVISORS 521 Page 392 of 507 Agenda Item #1. 22972 Current, MURPHY, KEVIN DEAN Accounting Certified Public 12/31/2021 Active Accountant 49316 Current, NEAL, NORMAN BERNARD Accounting Certified Public 12/31/2022 Active Accountant 10681 Current, O'KEEFE, DANIEL JAMES Accounting Certified Public 12/31/2021 Active Accountant 49404 Current, PIERRE PAUL, SYBIL SERAPHIN Accounting Certified Public 12/31/2022 Active Accountant 42492 Current, RICAFORT, EDGAR ALAN Accounting Certified Public 12/31/2022 Active Accountant 35041 Current, SIMMONS HINZ, VICKI L Accounting Certified Public 12/31/2021 Active Accountant 55001 Current, SWARTZ, MADISON PHILLIP Accounting Certified Public 12/31/2022 Active Accountant 12994 Current, SWINDLING, STANLEY WILLIAM JR Accounting Certified Public 12/31/2022 Active Accountant 18477 Current, WEIXELBAUM, TRACY E Accounting Certified Public 12/31/2021 Active Accountant 38212 Current, WILSON, TERRANCE Accounting Certified Public 12/31/2022 Active Accountant 43561 Current, WOLF, JEFFREY ANDREW Accounting Certified Public 12/31/2021 Active Accountant 51199 Current, ZHAO, DANDAN Accounting Certified Public 12/31/2021 Active Accountant 53I CPAs &ADVISORS Page 393 of 507 Agenda Item #1. APE Requirements All members of MSL's governmental team and all audit staff members, regardless of their individual roles of responsibility, are in compliance with the Continuing Professional Education (CPE) requirements set forth in GAGAS issued by the Comptroller General of the United States. In addition, we are in compliance with the applicable provisions of the Florida Statutes that require CPAs to meet CPE requirements prior to proposing on governmental audit engagements. Ethics Requirements All members of your audit team, including staff, have received training for ethics, as MSL provides this training in-house. Bill Blend teaches the FICPA required Ethics for Governmental CPAs in Florida on an annual basis. CPAs & ADVISORS 541 Page 394 of 507 Agenda Item #1. Project ApproacK We have reviewed the Village's RFP, including the scope of services in Section I, in preparing our proposed audit plan. As part of our preparation, we have reviewed source documents, such as: the Village's budget and related materials, organizational charts, manuals and programs, and financial and other management information systems. We believe that our audit approach is a positive approach which maximizes the efficiency and effective- ness of the audit. Our audit programs are "tailor-made" for each engagement to enhance our ability to provide quality professional services and to produce results that are qualitative in nature. Our specific audit procedures are principally oriented toward determining the efficacy of the intended internal controls, ascertaining whether they are actually functioning as planned, and testing the final accounting results to determine that they are, in fact, sufficiently reliable and accurate to support the expression of a favorable audit opinion. We are dedicated to your timeline and will plan our audit so that the audit reports and management letter will meet the timeline in your RFP. We will accomplish this by properly planning and performing interim procedures that will ensure the most efficient and effective audit plan. Our extensive Florida governmental audit experience allows us to gain efficiencies by performing various procedures during interim work. These procedures include testing of controls, compliance testing, and other areas to ensure that all work is not being performed at year-end. Specific Audit Approach Overview The following section lays out the blueprint for our audit approach. Our audit approach is presented utilizing three elements. While not specifically identified, we fully understand that the key to any successful audit is communication with the client. This communication will include audit requests and the timing of audit procedures with the responsible parties prior to initiation. Our goal is to ensure that everyone involved in the audit fully understands their role, as well as any deadlines. In addition, we realize that an audit is often subject to scheduling changes based on the activities or events that take place during the audit process. We are fully capable and flexible to work through these types of events and still ensure that the most complete and timely audit services are provided to the Village. The first element is our general audit approach. In this section, we outline the professional standards, regulations, and principles we operate under to ensure our engagement is in accordance with all of the applicable professional standards. These standards include Government Auditing Standards, generally accepted auditing standards, the Uniform Guidance, the Florida Single Audit Act, and Rules of the Auditor General. These standards dictate how we must conduct our audit and are applicable to every audit, regardless of size or complexity of an entity or any of its components. The second element discusses the four phases of the audit process and common procedures performed during the audits of all components of the Village. The four phases identified in the second element are 1) audit planning process, 2) develop audit plan, 3) perform audit plan, and 4) report and monitor. Included in each phase are general procedures we perform to accomplish the goal of each phase. CPAs & ADVISORS 551 Page 395 of 507 Agenda Item #1. The third element identifies specific procedures we believe will be utilized during our audit of the Village. These procedures were developed from our review of the Village's Annual Report. We understand that no two governmental entities are the same and to approach an audit with that mindset would be a disservice to our clients. We also understand that from year-to-year we must re-evaluate our audit procedures based on the specific circumstances for that year. Following the three elements described above will be additional information on specific audit methods to be incorporated into our audit plan, such as sampling, analytical procedures, use of Computer Assisted Audit Techniques (CAATs), etc. Element One — Audit Approach — General The purpose of our audit is to provide us with a basis for expressing an opinion on whether the financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on the fairness of any additional information, as applicable, when considered in relation to the financial statements taken as a whole. Overall, we will follow a risk -based audit approach, which is mandated under United States Auditing Standards Clarified (AU-C) Section 300. In our planning process, we will identify the risks of significant accounts and transactions related to the financial statements and plan our audit procedures to properly address those risks at the financial statement assertion level. In addition, we will incorporate AU-C Section 600, which relates to the audit approach and related documentation requirements for group audits. Under this section, we are required to evaluate the Village, as well as its business activities, to determine what aspects of the Village's activities are significant and need to be evaluated separately from a financial accounting and reporting perspective. To enable us to reach our conclusion on the fairness of the Village's financial statements, we must gather competent evidential matter that corroborates the assertions made by management in the financial statements. The principal techniques used to acquire evidence on which the expression of our opinion is based are as follows: ■ Examination (Inspection) - One of our principal objectives is to substantiate the authenticity of various recorded figures and entries. Evidence of such authenticity is typically gathered through examination of documents pertaining to the transaction that occurred. ■ Confirmation - The process of confirmation is closely related to that of inspection, but is used to obtain supporting evidence by direct request from third parties, rather than by reference to items of evidence readily available from management and staff. ■ Observation - Observation is commonly used to ascertain compliance with certain prescribed procedures; we frequently use this technique to document and observe your financial operations. CPAs & ADVISORS 561 Page 396 of 507 Agenda Item #1. ■ Verification - Generally, all of our activities related to the formulation of an opinion on your financial statements are referred to as verification procedures. However, specific tasks are performed to support specific financial statement assertions regarding the following: o accuracy of recorded balances and related account classifications; o valuations of account balances based on generally accepted accounting principles; and o cut-off procedures employed by management to consistently record all transactions in the appropriate accounting period(s). ■ Inquiry - Substantial information is gathered by direct inquiry of your personnel. Through inquiry, we can ascertain the duties performed by given individuals or, through carefully phrased questions, we are able to ascertain if those individuals are properly carrying out their assigned responsibilities . We can also determine specific information about selected accounting items or transactions to support decisions made by management personnel when other corroborating evidence is not readily available. Analytical Review - By performing an intensive study through analytical procedures, we can gain insight into the manner in which your accounting system does or does not develop reliable financial information. Our auditors perform analytical review procedures to ascertain that the recorded figures "make sense," by being consistent with each other and with known external changes that are taking place. Changes from the previous year, budget -to -actual results or comparison to other comparable cities (benchmarking), are analyzed to make certain that the financial information produced through the Village's accounting and reporting system(s) are logical and reflect changes in operations or financial position that are known to have occurred. Element Two — Common Procedures Our general audit approach can be summarized in the following four main phases: 1. Audit planning and preliminary risk assessment 2. Develop audit plan by assessing risks and evaluating internal controls 3. Perform the audit plan, including tests of controls and substantive procedures 4. Report and monitor results CPAs & ADVISORS 571 Page 397 of 507 Agenda Item #1. Following is a diagram illustrating the relationship of these four phases to your audit plan: Report &Monitor Results Reviews of the Annual Report Exit conference with staff and management • Obtain management representations ■ Engagement reporting to those charged with governance ■ Audit team debriefing and assessment 31Perforrn Audit Plan Perform tests of controls and evaluate ■ Perform substantive tests, including analytical ■ Perform tests of compliance � 2Develop Audit Plan ■ Assess asks associated with account balances and potential error levels ■ Plan tests of controls and reliance on internal audit work ■ Plan substantive tests 1 Audit Planning Process • Establish terms of engagement ■ Preliminary assessment of the key risks related to the Village ■ Understand the Village's operations and accounting processes ■ Understand entity -level and process -level controls ■ Prepare and communicate the audit plan CPAs &ADVISORS 581 Page 398 of 507 Agenda Item #1. Proposed Segmentation of the Engagement Element Three — Specific Procedures The following section gives an overview of the major audit segments (Planning, Substantive Testing and Wrap Up), as well as procedures we anticipate will be implemented in these areas. This section is not intended to provide you with all of the details of our audit steps. It indicates our understanding of the Village, its environment, and the related internal controls anticipated to be in place. The overall objective of our audit segmentation and related procedures is to ensure that our audit opinions are supported by the procedures performed. Procedures are evaluated throughout the audit process based upon the auditee's environment, internal controls, and economic condition. In addition, our audit plan is evaluated throughout the audit and procedures are performed to address any significant issues identified during the audit process. Planning — Internal Controls — Compliance Engagement Administration and Planning • Communication with those charged with governance to discuss goals, audit timetable, audit work plan, and particular areas of specialized concentration. • Make preliminary assessments of the Village, its environment, and its internal controls. • Update systems documentation and permanent file information. • Review status of the prior -year audit recommendations or findings, if any, and ascertain whether they were appropriately resolved. • Identify all federal and state financial awards programs. • Document our understanding of all financially significant laws and regulations, and identify any new laws or regulations that require audit testing. • Identify new or modifications to the existing inter -local agreements. • Discuss with management the implementation of recent GASB pronouncements, and determine applicability of pending matters. Evaluation of the Village, Its Environment and Internal Controls • Obtain and document our understanding of • Evaluate financial reporting systems and the Village, its environment, its internal administrative monitoring capabilities. controls, organizational structure, components . Design preliminary tests on controls for and operating characteristics. compliance with prescribed systems. • Evaluate organization, personnel, and financial . Identify specific compliance requirements practices. related to bond resolutions, ordinances, and • Document existing IT controls, and evaluate Florida Statutes. adequacy of physical security environment, . Perform testing of controls over areas including business continuity (disaster deemed to have financial significance. These recovery) planning. generally include testing of cash • Perform an IT risk assessment. disbursements, cash receipts, utility billings, journal entries, payroll, contracts, etc. CPAs & ADVISORS 591 Page 399 of 507 Agenda Item #1. Planning —Internal Controls —Compliance (Continued) Minutes, Contracts, and Resolutions • Review minutes of meetings of the Village • Council and prepare an abstract of information relevant to the audit of the financial statements. • Obtain data concerning outstanding contractual commitments, if any, for financial statement disclosure adequacy. BudgetF • Document budgetary process and confirm compliance with applicable local ordinances, procedures and regulations. Design tests of controls for compliance with applicable laws and regulations and the Rules of the Auditor General of the State of Florida. Develop a compliance work program and incorporate it into the overall audit plan. • Review authorization and impact of interim budget amendments, if any. Substantive Testing Cash, Cash Equivalents, and Investments- including Restricted Funds • Ascertain that cash in the balance sheet is on • Ascertain that investment balances are hand, in transit, or on deposit with third evidenced by securities or other appropriate parties (trustees) in the name of the Village. legal documents, either physically on hand or • Ascertain that all cash funds of the Village are held in safekeeping by others, and include all included in the balance sheet. the Village's investments. Ascertain that depositories are legally acceptable, that adequate collateral has been pledged for the Village's deposits, and that separate depository accounts are maintained for each fund for which required. Ascertain that the cash balances reflect a proper cutoff of receipts and disbursements and are stated at the correct amount. Ascertain that cash balances are properly presented in accordance with related restrictions and disclosures are adequate. • Ascertain that investments are the types authorized by law, contract, and the investment policy of the Village. • Ascertain that investment values, incomes, gains or losses are correctly stated and properly allocated to accounts. • Ascertain that investments are properly described and classified by fund type in the combined balance sheet and related disclo- sures. • Perform similar procedures for the Village's Pension Plan investments. CPAs & ADVISORS 601 Page 400 of 507 Agenda Item #1. Substantive Testing (Continued) Receivables, Revenue and Cash Receipt. • Ascertain that only earned revenues, if any, in the fiscal year have been recorded, and amounts uncollected at year-end presented as receivables are valid. Ascertain that the Village has satisfied the relevant legal require- ments to receive all revenues recorded. • Ascertain that the revenues were billed or charged and recorded at the correct amount and receivables are stated at the net realizable amount. • Ascertain that amounts billed for services rendered are valid and have been billed to customers at authorized rates. • Ascertain that unbilled service revenues are appropriately reflected in the proper accounting period. Prepaids, Deposits, and Inventories • Ascertain that prepaid expenses have been correctly recorded as to unamortized balance and expensed to the correct period. • Ascertain that inventories recorded represent a complete listing of materials and supplies held by the Village, and that such assets are physically on hand. Capital Assets and Capital Expenditures Ascertain that property and equipment represent a complete and valid listing of the capitalizable cost of assets purchased, constructed, or leased, and are physically on hand. Ascertain that capital expenditures represent a complete and valid listing of the capitalizable cost of the property and equipment acquired during the period, and capitalizable costs are excluded from repairs and maintenance and similar expenditure accounts. • Ascertain that receivables for revenues that are not considered available in governmental funds are correctly reported as deferred inflows of resources. • Ascertain that resources that have been received but not yet earned are correctly recorded as unearned revenue. • Ascertain that an adequate allowance for doubtful accounts has been established and that the related amounts and disclosures are properly presented in the financial statements. • Ascertain that receivables are properly classified in the financial statements and that related disclosures are adequate. • Ascertain that inventory listings are accurately valued and the totals are properly recorded in accounts. • Ascertain that inventory is properly classified and disclosure is made of the equity reserve, if appropriate. • Ascertain that capitalized costs and related depreciation associated with all sold, abandoned, damaged, or obsolete fixed assets have been removed from the accounts. • Ascertain that depreciation charges on all depreciable assets have been computed on an acceptable and consistent basis and that the related allowance accounts are reasonable. • Ascertain that capital expenditures and fixed assets are properly classified and related disclosures are adequate. CPAs & ADVISORS 611 Page 401 of 507 Agenda Item #1. Substantive Testing (Continued) Accounts Payable, Cash Disbursements, and Expenses • Ascertain that recorded expenses and cash • disbursements are for goods and services authorized and received. • Ascertain that expenses incurred for goods and services and related accounts payable • have all been identified, including any contingent or contractual liabilities. • Ascertain that expenses for goods and services are authorized in accordance with the budget and other regulations or requirements. Payroll and Related Liabilities • Ascertain that payroll disbursements are made only for work authorized and performed by authorized personnel. • Ascertain that payroll is computed using rates and other factors in accordance with contracts and relevant laws and regulations. Long -Term Debt and Debt Service ExpenditureF • Ascertain that debt is authorized and properly recorded. • Ascertain that all indebtedness of the Village is identified, recorded, and disclosed. • Ascertain that the Village has complied with provisions of indentures and agreements related to debt, including provisions on use of proceeds. Net Pension and Net OPEB Liabilities For each defined benefit plan, ascertain that the methods and assumptions used in determining total pension liability and total OPEB liability are in accordance with GASB 68 and 75, respectively (GAAP). Ascertain that the census data used by the actuary reconciles with the plan census data. Ascertain that expenses and related disbursements and liabilities have been correctly recorded as to account, budget category, period, and amount. Ascertain that expenses and related liabilities are properly classified by budget category and related disclosures are adequate. • Ascertain that payroll and related liabilities are correctly recorded as to amount and period and properly distributed by account and budget category, and disclosures are adequate. • Ascertain the status of employee compensatory benefits for accruals and disclosure. • Ascertain that debt service expenditures (principal and interest payable) are properly recorded, classified, and disclosed. • Ascertain that debt and related restrictions, guarantees, and commitments are properly presented and related disclosures are adequate. • Review arbitrage calculations for reasonableness. • Determine that the actuarial valuation date used by the actuary and the measurement date elected by the Village are in accordance with GAAP. • Ascertain that the net pension liability and net OPEB liability are calculated correctly and properly consider fiduciary net position, deferred outflows of resources, and deferred inflows of resources. CPAs & ADVISORS 621 Page 402 of 507 Agenda Item #1. Substantive Testing (Continued) Risk Management • Document and evaluate controls over the Village's risk management processes. • Ascertain that cost allocation plans are in place for the proper allocation of insurance costs. Ensure that costs are allocated during the year and recorded correctly as to account, amount, and period, in accordance with the Village's plan, as well as applicable policies and procedures. Net Pncition and Fund Balance • Ascertain that all classifications of net position and fund balance are recorded and properly authorized in accordance with GASB 54 and 63. • Ascertain that components of net position and fund balance are determined in accordance with applicable regulations and requirements. Revenues • Perform analytical procedures related to charges for services. • Design and perform a revenue test to determine that proper rates are charged. • Compare revenue data for the current period and historically to customer demographics. Expenditures and Expenses • Perform analytical procedures related to expenses. • Through testing and observation, determine that expenses are appropriate and properly classified. • Review insurance coverage in place to ensure it is active and applicable for the Village's risk. • Ensure proper disclosures related to the Village's risk management activities. • Ascertain that components of net position and fund balance, including changes in net position, are properly computed and are described, classified, and appropriately disclosed. • Determine that impact fees are properly restricted and accounted for. • Perform testing of various tax and inter- governmental revenues. • Examine supporting documentation for contributions of dedicated lines for developers. • Determine that expenses are properly classified for budgetary purposes. CPAs & ADVISORS 631 Page 403 of 507 Agenda Item #1. Substantive Testing (Continued) Single Audit (if necessary) • Verify that the Village's Schedule of Expenditures of Federal Awards and State Financial Assistance reconciles to the Village's underlying accounting records (i.e., general ledger details). Ascertain status and resolution of prior -year findings and questioned costs. • Test grant revenue through confirmation with grantor agency and ascertain appropriateness of classification. • Ascertain that grant revenues and expenditures charged to grant programs are valid and complete and, if applicable, indirect costs are properly allocated. Wrap -Up and Reporting Complete all financial disclosure checklists. Review status of prior -year audit recommendations and ascertain whether they were appropriately resolved. Provide current -year audit findings and recommendations for improvement related to the financial statements, internal control, accounting, accounting systems, and compliance with policies and procedures. • Determine threshold for Type A and Type B programs based on grant expenditures. • Identify major federal programs and major state projects using risk -based approach. • Ascertain that grant -related amounts are properly presented and related SEFA disclosures are adequate. • Evaluate and test controls over direct and material compliance requirements for major gra nts. • Prepare preliminary drafts of audit reports and management letter, and meet with management to review drafts prior to issuance. • Schedule and attend final meeting with management to finalize all financial reporting matters. • Present financial statements to management and the Village Council. CPAs & ADVISORS 641 Page 404 of 507 Agenda Item #1. Level of Staff and Number of Hours to be Assigned to Each "3roposed Segment Listed below are the proposed segmentation of hours by staff level for the audit of the Village: Planning 20 20 10 5 5 60 Internal Control/Compliance 15 15 50 70 20 170 Substantive Testing 10 50 70 100 10 240 Wrap-up and Reporting 15 50 35 25 5 130 Total Hours 60 135 165 200 40 600 Sample Size and Extent to Which Statistical Sampling is to be Used in the Engagement We will follow the guidance of AU-C Section 530, Audit Sampling, in using a non -statistical approach. MSL uses this guidance, along with our professional judgment, to develop a logical process that includes assessing inherent risk, control risk, and combined audit risk, to determine where sampling is deemed appropriate and effective, as well as in the determination of sample sizes. Sample sizes will vary, depending on the nature of the testing (compliance versus substantive) and the size of the population being sampled. Our utilization of sampling generally centers on compliance and controls testing, rather than substantive testing of account balances. Sample sizes for compliance and controls testing are based on professional guidance. Audit sampling is the application of an audit procedure to less than 100% of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class. Our auditors use extensive sampling procedures to obtain satisfactory audit evidence. Sampling procedures routinely include statistical and non -statistical sampling based on the following: • the overall objective of the test • the sample size • the anticipated outcome of the sample results the nature of the sample population the nature of the item(s) being examined the significance of the results Ordinarily, the significant portions of the sampling expected to be performed are identified at the onset of the engagement and are coordinated with the remaining auditing procedures to produce timely and efficient results. We currently expect to perform the following types of sampling: Attribute Sampling - To test the rate of deviation from a prescribed internal control procedure to deter- mine whether planned reliance on that control is appropriate. In addition to tests of compliance with prescribed control procedures, attribute sampling will be used for certain substantive procedures to test for possible unrecorded transactions and for testing existing account balances. CPAs & ADVISORS 651 Page 405 of 507 Agenda Item #1. Variable Sampling - To reach a conclusion about the adequacy or reasonableness of an account balance. Examples of areas where we will apply sampling strategies include the following: The selection of cash receipts postings to test for determination of compliance with related statutory requirements and utility rate schedules The selection of cash disbursements and payroll transactions for compliance testing Journal entries The selection of debt payment transactions to test for timeliness, and completeness of, payments to paying agents for debt costs and fiscal agent fees The selection of other transactions to determine compliance with laws and regulations Extent of Use of EDP or Data Extraction Software in the Engagement To the extent possible, it is our policy to incorporate the use of CAATs in all phases of our audit. Our Firm understands the efficiencies and effectiveness derived with the proper use of these audit techniques. We have committed significant Firm resources to provide your audit team with the tools and training to use these techniques. Our Firm uses IDEA data -mining software. This software enables us to take virtually any output file format from your financial reporting package and convert it into a usable data format for our staff to perform CAATs, such as the following: • Comparison of employee and vendor addresses to identify employees who are also vendors • Analyzing numerical sequences from large populations to identify missing or duplicate checks or invoices • Sorting payments to identify transactions that fall just under financial control or contract limits • Identifying unexpected trends in the number, or amounts of, payments to vendors • Searching for false employees by comparing the human resources database with the payroll system database As part of our audit, we routinely perform analyses of our clients' computer -based financial management systems. To the extent possible, it is our policy to design our audit procedures to maximize the application of computer -assisted audit procedures for compliance and substantive testing of your system. We also utilize the capabilities of our own in-house computer systems to assist us in achieving efficiency in examining your financial accounting and reporting systems. Our auditors utilize several EDP software systems in conjunction with performing audits. All software systems utilized are used exclusively on our own computer hardware brought on site during the audit. We do not, and will not, install or use any of our proprietary software systems on client hardware systems in violation of our software licensing agreements. We also have the inherent capability to download certain financial data into our own data processing systems. This procedure is typically limited to specific applications where it is feasible to do so. Quite often, our clients' systems do not provide the ability to download all historical data that we find essential to perform our analytical procedures and account comparisons. When that occurs, alternative procedures are employed to build the appropriate database to perform these necessary tasks. As a routine part of your audit, we will request electronic copies of your financial system's database files to allow us access to information in your financial accounting systems. Our Firm uses financial data extraction and analysis software to assist us in performing your audit. As a primary audit tool, we utilize this software to read, display, analyze, manipulate, sample, or extract data files from almost any source within your financial management systems - mainframe to PC, including reports printed to a file. CPAs & ADVISORS 661 Page 406 of 507 Agenda Item #1. Evaluating IT Envirnnmpn) As part of our audit procedures, we are required to gain an understanding of the IT environment that supports the financial reporting process. Our assessment includes the following: • Identifying key information systems and EUC (End -User Computing) applications, such as user - developed spreadsheets, that are relevant to financial reporting • Evaluating procedures by which transactions are initiated, authorized, recorded, processed, and reported in such systems While not specifically required to be evaluated, during our audit planning phase, we have our IT Risk Assurance team incorporate a tailored approach to your overall IT environment which includes a review of the following IT Environment areas: • General IT Controls These controls impact the achievement of the financial statement assertions by supporting an environment that provides for the integrity, security, and availability of financial data. Our audit approach includes a review of general IT controls, such as the following: o IT Governance - including risk management, strategic planning, and vendor management o IT Operations - including data backup and recovery, interfaces between systems, and incident management o Physical Security and Access to Programs and Data - including appropriate segregation of duties o Change Management and Software Acquisition and Development • Application Controls These controls relate to programmed procedures within an information system that are designed to help ensure the completeness and accuracy of information processing, such as completeness and validity checks, authentication, authorization, or input controls. • Cyber Hygiene Practices Cybersecurity continues to be one of the key risks for the majority of our clients. We understand those risks and, as part of our procedures, we benchmark the practices and controls employed by our clients against the key cybersecurity frameworks, such as CIS Controls or the five -step NIST Cybersecurity Framework. We also provide a high-level vulnerability assessment at no cost to our clients. Intelligent Data Analytics and Visualization It is our policy to incorporate the use of Machine Learning -enabled CAATs in our audit approach where it is practical and efficient to do so. Our Team understands the efficiencies and effectiveness derived with the proper use of these audit techniques. Our goal is to ensure your audit team has the tools and training to use these techniques and is why we have committed significant resources in this area. Whenever possible, we will request electronic copies of your financial data and use data extraction and analysis software to assist us in performing your audit. CPAs & ADVISORS 671 Page 407 of 507 Agenda Item #1. IDEA This software enables us to take virtually any output file format from your financial reporting package and convert it into a usable data format for our staff to perform analyses, such as the following: • Comparison of employee and vendor addresses to identify employees who are also vendors • Analyzing numerical sequences from large populations to identify missing or duplicate checks or invoices • Sorting payments to identify transactions that fall just under financial control or contract limits • Identifying unexpected trends in the number, or amounts of, payments to vendors • Searching for false employees by comparing the human resources database with the payroll system database Microsoft Power BI Power BI is a collection of Business Intelligence tools that help with turning raw data into coherent, visually rich and interactive insights. Our IT Risk Assurance Team uses this powerful tool to develop custom-built dashboards that assist our audit team with analyzing system user metrics, such as the following: • Insufficient or incompatible segregation of duties • Stale user accounts - i.e., accounts with no recent activity • User accounts that do not follow policies and procedures employed by the organization Remote Audit Capabilities We want the Village to know we pride ourselves on utilizing and incorporating remote auditing technology into our audit services. Utilizing these tools over the years with many of our current clients has allowed us to be efficient and provide the most cost-effective audit services. Below is a list of tools and capabilities which we can/will incorporate into our audit approach. This will ensure high quality audit services should the COVID-19 pandemic continue to impact your engagement. MSL's Secured Portal — we will set up a portal for the Village. This portal will allow for the transfer of data, document requests, and schedules to ensure that we meet the needs of the Village. MSL's Virtual Meeting Tools — we utilize Lifesize and GoToWebinar. This combination of virtual meeting tools provides us with the ability to meet virtually with any number of individuals from 1 to 500. We would use these tools for introductions, fraud interviews, scheduling updates, process walkthroughs, and other audit procedures normally done onsite. Remote Access — MSL has worked with many clients utilizing remote access to their various accounting software. The only restrictions noted in the past have been limitations of client network systems and/or their IT Department policies. Remote access, where allowed, has enabled us to perform functions such as running account details, general ledger detail, check registers, and other reports. Where our clients have document imaging systems with search functionality, we have been provided with access to those. These allow us to review supporting documentation such as invoices, purchase orders, and other applicable supporting documentation which support various transactions or account balances. If the Village allows this access, staff assigned to your engagement have experience in utilizing this functionality in performing auditing procedures. The limitations on this are those placed by individual clients, not MSL. CPAs & ADVISORS 681 Page 408 of 507 Agenda Item #1. Additional T' Services Being a part of Moore Global gives us virtually unlimited access to highly specialized individuals and teams. We are able to offer a comprehensive review of IT environments outside of the scope of a typical financial audit. We can assist our clients with minimizing risk exposures by managing and performing assessments focused on the client's internal controls and compliance requirements, such as the following: • Identifying potential internal and external network vulnerabilities and weaknesses • Conducting penetration testing, including social engineering testing • Providing security awareness trainings to employees • Evaluating compliance with PCI, HIPAA, SOX, etc. • Performing FLSHMV (Department of Highway Safety and Motor Vehicles) data security audits • Protecting sensitive materials, data, and information Type and Extent of Analytical Procedures to be Used in the Engagement Analytical procedures are utilized in the planning, substantive testing, and wrap-up phases of all audits. The extent to which they are utilized is dependent on our assessment of where the significant audit risks are. In the planning stage, analytical testing is used as one of many methods to determine "what has happened" during the audit period. Generally, we will utilize comparisons to prior -year activities. In addition, to make the information useful in the planning stages, we implement this process on the financial statement level to give us an overall assessment of changes that have occurred. During the substantive testing phase of the engagement, we generally utilize analytical procedures on revenue and expenditure/expense accounts, including, when appropriate, comparisons to prior year, as well as to budget. We utilize analytical procedures, when reasonable, to compare to operational information. For example, comparing water production to related revenues and expenses with direct or inverse relationships. In the wrap-up phase of the audit, analytical testing is used to support the testing performed throughout the audit, as well as to determine that no significant changes occurred outside of our expectations. The full extent to which analytical procedures are utilized is based on the auditor's professional judgment and the overall risk assessment results. Substantive procedures include records examination (inspection), confirmation, observation, verification, inquiry, and analytical procedures, all of which have been disclosed above. The extent to which any procedure is utilized is determined based on the auditor's evaluation of the account balance or transaction being evaluated. The best method utilized is dependent on the auditor's risk assessment of the specific accounting or reporting issue at hand. Which procedures are utilized is carefully evaluated throughout the audit process and often more than one of these procedures are implemented. In all cases, the audit team discusses the approach to be taken and evaluates this decision during the audit process to ensure that the testing performed will provide a reasonable basis for the auditor's conclusions. CPAs & ADVISORS 691 Page 409 of 507 Agenda Item #1. Approach to be Taken to Gain and Document an Understanding of the Village's Internal Control Structure Audit standards require us to gain an understanding of the Village, its environment, and its internal controls in order for us to properly plan our audit to address audit risk at the financial statement assertion level. While the requirement to gain an understanding of the client, its environment, and its internal controls is the same on every engagement, the factors affecting this information and the procedures performed to gain this understanding are not the same for all engagements. The objective in gaining this understanding is to identify types of potential misstatements, consider factors that affect the risk of material misstatement, and design tests of controls, when applicable, as well as substantive procedures. We anticipate evaluation of controls over the following significant areas: • Cash and investments • Accounts and grants receivable • Capital assets • Payables and accrued liabilities • Monitoring and risk assessment on an entity -wide level • Other areas will be evaluated, as deemed necessary • Debt • Financial reporting • G ra nts • Pensions and OPEB • Cash receipts • Cash disbursements • Payroll Procedures performed in our initial assessment will include examination of the applicable documentation (including policies and procedures), contracts, debt agreements, and other documentation necessary to gain an understanding of the significant accounting and reporting controls in place, as well as our expectations of what controls should be in place. Once an understanding has been gained, we will perform walkthroughs of the controls documented and make inquiries of staff. The scope of testing performed on controls will be determined based on our evaluation of both inherent and control risk, along with our consideration of materiality (qualitative and quantitative) at both the financial statement and account balance level. This evaluation will be completed during the planning phase of the audit. The results of our assessment will determine the extent to which we will test controls, as well as the nature, timing, and extent of substantive audit procedures to be performed. Approach to Determining Laws and Regulations that will be Subject to Audit Test Work A key component in auditing any governmental entity is to determine those laws, regulations, and contracts that have a significant impact on the financial statements. Our audit approach in this area involves the following: • Review of enabling legislation • Review of prior financial statements • Inquiry of management and staff • Review of federal and state laws • Review of grant agreements • Review of contracts and other agreements Once significant laws and regulations that affect the Village have been identified, we will develop compliance testing to ensure that we address these issues. CPAs & ADVISORS 701 Page 410 of 507 Agenda Item #1. Areas currently identified as significant compliance areas are as follows: • Debt covenants • Village's investment policy • Pension plan requirements • Other significant agreements • Federal and state grants • Federal tax and wage reporting Approach to be Taken in Drawing Audit Sampleb for Purposes of Tests of Compliance Our auditors use sampling procedures to obtain satisfactory audit evidence. In developing our methods for sampling, we utilize the methodology referenced in AU-C Sections 315, 330, and 530. Those sampling procedures routinely include statistical and non -statistical sampling based on sample population, nature of the items being sampled, the required sample size, and the anticipated results. Ordinarily, the significant portions of the sampling expected to be performed are identified at the onset of the engagement and are coordinated with the remaining auditing procedures to produce timely and efficient results. Tentative Schedule Proposed Audit Timeline September 30, 2021 Inventory observation, as applicable October 2021 Deliver detailed audit work plan and schedule of client assistance forms October 2021 Begin interim fieldwork; hold entrance conferences; develop systems documentation to complete all interim work by October 31 February 1, 2022 Final working trial balance prepared by the Village, year-end work to begin on or about February 28, 2022 Year-end work completed, no later than Early March 2022 Draft of Annual Report available for final review, management letter comments from MSL March 31, 2022 Issue final audit reports, no later than End of March 2022 Presentation of Annual Report to the Village Council CPAs & ADVISORS 711 Page 411 of 507 Agenda Item #1. Specia Assic-tanrp, requested of Your Staff We recognize the additional effort required when changing auditors, and we pride ourselves in making the process a seamless one. We are flexible and easy to work with. To facilitate a smooth transition, we will schedule an initial meeting with the Village's Finance Department staff to discuss expectations and engagement timing. We will gladly accommodate your team's preferences on the method and manner (e.g., scheduled meetings or written responses) to assist us in gaining an understanding of the Village. We do not overburden you with endless checklists. MSL will provide a detailed listing of the assistance we require in advance of on -site procedures at both interim and year-end. We generally do not expect that your management team would have to create specific schedules for the sole purposes of our audit. We will use existing account reconciliations and analysis that you generate as part of your normal monthly and year-end closing processes. Moreover, we will use electronic file downloads from your system and electronic workpapers wherever possible. This process will reduce the amount of time you spend producing information for our audit procedures. We do not require information in a rigid or "firm standard" format. The information that you normally produce is generally sufficient for our purposes. As part of our evaluation of the collection models used on receivables, we will request data regarding cash collection and write-off histories that may not be part of the traditional close process. Lastly, every MSL audit is unique in terms of management abilities and expectations. For some engagements, we receive a number of audit -specific workpapers; and in other engagements, we generally rely on already prepared documentation. Generally, for first -year audits, we determine with management how to make the process smooth, while meeting our responsibility of ensuring that the financial state- ments are materially correct. While we pride ourselves in performing rigorous audits, we will not do so at the expense of efficiency. CPAs & ADVISORS 721 Page 412 of 507 Agenda Item #1. EXHIBIT A - Proposal Certification I have received, read and agree to the all terms and conditions as set forth in RFP# FI-NOI-21, Independent Audit Services. I hereby recognize and agree that Upon execution by an authorized officer of the Village of Tequesta, this Proposal Package, together with. the RFP, the resulting Contract, and all other documents prepared by or on behalf of the Village of Tequesta for this solicitation, shall become a binding agreement between the parties for the services to be provided in accordance with the terms and conditions set forth herein. I further certify that all information and docunientation contained within this Proposal to be true and correct. JoelKnopp Printed Name / Sip-iialure -------------------- --------------------------- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Addendum Acknowledgment if applicable): Proposer acknowledges that the following addenda have been received and are included in his/her Proposal Package: Addendum 12ate Issued 3/17/2021 2 3/30/2021 --m-mm --- m-mm- ---- m --- Statement of No Proposal (if applicable). - The above named company does not intend to SLibinit a proposal for the following reason: insufficient time to respond, do not offer product or service., unable to meet specifications, schedule will not permit or any other reason as stated: 22 Page 413 of 507 Agenda Item #1. STATE OF Florida COUNTY OF 0 ra n g e JoelKnopp Member of Firm EXHJBIT B - NON -COLLUSION AFFIDAVIT )Ss (Sole owner, member of firm, corporate official) (Complete and submit with proposal) being duly sworn, says that he/she is of MSLY P.A. (individual, fLrm or corporate name) which has by the enactment of this document affirmed that he/she, in the preparation of the bidJprop osal estimates, has not entered into any verbal and/or written agreement with any of the other bidders/proposers or their agents for the specific purpose of fixing bid/proposal estimates to benefit him/her-self or the flmn he/she represents. Certification: The Undersigned Bidder/Proposer certifies that it has not been convicted of bribery or attempting to bn'be an officer or employee of the State of Florida, or any unit of government in the State of Florida, nor has the Bidder/Proposer made an admission of guilt of such conduct which is a matter of record, nor has an official, agent, or employee of the Bidder/Proposer conmiitted bribery or attempted bribery on behalf of the Bidder and pursuant to the direction or authorization of a responsible official of the Bidder. The Undersigned Bidder/ Proposer further certifies that it is not barred from bidding on this contract as a result of a conviction for the violation of state laws prohibiting bid -rigging or bid -rotating. Signature 'V Subscribed and sworn to me this day of y 20-?- Notary Public State of Florida AP a-Kf, Sharon D. Wilder-Spinks N4rviy ComrnissiarTlau-voz&� NAA Expires 0112812024 AAWV_ Page 414 of 507 Agenda Item #1. EXHIBIT C - Conflict of Interest Statement This Request for Proposal is SUbject to the conflict of interest provisions of the policies and Code of Ordinances of the VILLAGE OF TEQUESTA, the Palm Beach County Code of Ethics, and the Florida StaftlteS. The Bidder shall disclose to the VILLAGE OF TEQUESTA any possible conflicts of interests. The Bidder's duty to disclose is of a continuing nature and any conflict of interest shall be immediately brOLIght to the attention of the VILLAGE OF TEQUESTA. CHECK ALL THAT APPLY: ZTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal due to any other clients, contracts, or property interests. ZTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the policies and Code of Ordinances of the Village of Tequesta., as amended from tirne to time. ®To the best of our knowledge, the undersigned bUSiness has no potential conflict of interest for this Proposal as set forth in the Palen Beach County Code of Ethics, as amended froin three to thine. 21To the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in Chapter 112, Part III, Florida Statutes, as amended from time to tune. IF ANY OF THE ABOVE STATEMENTS WERE NOT CHECKED, the Undersigned business, by attachment to this form, shall submit Information which may be a potential conflict of interest due to any of the above listed reasons or otherwise. The Undersigned understands and agrees that the failure to check the appropriate blocks above or to attach the documentation of any possible conflicts of interest may result in disqualification of your proposal or in the immediate cancellation of your agreement, if one is entered into. MSL, P.A. CWPANY -INDIVIDUAL NAME ( \'4 = AUTU'P'RIZE'D SIG. -kA\FURE Joel Knopp NAME (PRINT OR TYPE) Shareholder TITLE., IF A COMPANY 24 Page 415 of 507 Agenda Item #1. EXHIBIT D - Drug -Free Workplace Form The undersigned vendor in accordance with Florida Statutes, Chapter 287, Section 287.087 hereby certifies that MSL, P.A. does: (Name of Business) 1. Publish a -statement notifying employees that the unlawful manufacture, distribution, dispensing, possession., or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations Of SLICIA prohibition. Inforiii employees abOL)t the dangers of drug abuse in the workplace, the business's policy of maintainitior a drUg-free workplace., any available drug counseling, reliabilitatioR, and employee assistance prograins, and the penalties that may be irnposed upon employees for drug abuse violations. 3. Give each employee engaged in providing the commodities or contractual services that are Linder bid a copy of the statement specified in subsection (1). 4. In the statement specified in subsection (1), notify the employees that, as a condition of working on the commodities or contractual services that are under bid, the employee will abide by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or nolo contendere to, any violation of Ff lorida Statutes, Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction. 5. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee's community, by any employee who is so convicted. 6. Make a good faith effort to continue to maintain a drug -free workplace through implementation of this Section. As the person authorized to sign the statement, I certify that this firin complies fully with the above requirements. JoelKnopp Proposer's Name 9)atune Date 25 Page 416 of 507 Agenda Item #1. EXHIBIT E ^ Reference Fora Company under Review: MSL, P.A. Reference (Name). City f Cocoa Name/Title; Rebecca Bowman/Finance Director a,oeet: Auditing Services Project Manager: Other ley Project Personnel: R FPS No.: FINO 1. w21 RFP Title: Independent Audit Services Phone. 21-- 3 - 26 Fax: Total Project Cost: Describe the scope of work f the contract awarded by your company/agency to this firm. Please 'Include year of projectcompletion: Annual financial auditing services o. Questions Rating omments 1.. .mate the level of commitment of the firm to 4 your project. Did they devote the time and management ent staff necessary for successful and timely work? . Mate the quality of customer service and the Staff is very well trained in governmental competence and accessibility of the accounting. personnel, . Rate how well the farm listened and understood the project specific needs of our organization. . Rate how well the #irin met the major schedulemilestones for the r€ `ect, . Rate the firm's Success at minimizing and 5 controlling potential ini take , 6. Rate the overall qualit of the word, . Rate the technical competence of the firm and its consultants. . lute the integrity and professionalism of the 5 f i rni. . If you have a similar contract to undertake in the future, world the firm be considered` 'es 19 No El Rating: I=Poor 2=Fair eea wn'k;Dipitall signed bRebecca Boar Date: 2021.04.07 17:4 :57-04'00' Signature verge 4=Good Date .6 S=Excellent Page 417 of 507 Agenda Item #1. EXHIBIT Li — Reference Form Company under Review: MSL, P.A. Reference (Name): Jose M. Fernandez Name/Title: Controller Pro' et: City of Orlando - Annual External Financial Audit Project Manager; Daniel O'Keefe RFP No.: FIN01-21 R P Title: Independent Audit Services Phone; 40 - 40- 1 2 Fa;4-4-707 Total Project Cost: I0 ,7 V- .er dear Other Key Project Personnel: ,.noel I nopp Describe the scope of work of the contract awarded by your company/agency to this firm. Please include yea_ • of project completion: Annual Financial Audit and Single Audit 01 - Current) No. uestions R Comments I, Rate the level of commitment of the firm to Tel, Alan, and the MSL team have always your project. Did they devote the time and 5 demonstrated commitment. This year with management en staff necessary for successful COVID was especially apparent. and fimely work? 2. Rate the quality of customer set -vice and the MSL's customer service is excellent, The competence and accessibility of the 5 team is competent and accessible. personnel. . Rate how well the firm Ust ned and MSL has always demonstrated a complete understood the project specific needs of 5 understanding of our needs. our organization. 4. Rate how well the firm met the major MSL has exceeded or met milestones. schedule milestones for the project. . Rate the firm's success at ininimizin ; and 5 MSL has been extremely successful. Controlling oterntial mistakes. . mate the overall quality of the worli. 5 MSL's quality of work is outstanding. 7. elate the technical competence of the firm MSL's technical competence is excellent. and its consultants. . Rate the linte rity and professionalism of the 5MSL's professionalism & integrity are great. firm.m. . If you have a shnila r contra et to undertake We are very satisfied with MSL's services in the future, would the firm be considered? 5 and commitment. We would definitely consider and select MSL for services. Yes No El 04/0612021 Signature Date 99 Page 418 of 507 Agenda Item #1. X111 IT E --- Reference Form Company under Review: SL, P.A. Reference(Name).dP pity of Palm Bail PP Title: Independent Audit Services Name/Title: Chief Accountant Phone. , 21-40 -081 Project: Audit FS & other Services (201 - 021) Project Manager: Eddy Castaneda Total Project Cost: 74200 Other Key Project Personnel: Joel Knopp, Victoria Barrett Describe the scope of work of the contract awarded by your company/agency to this firm. .Please include year of project completion: External Audit Single Audit / Parity Certification I BCRA FS Preparation & Single Audit Project has been completed for 01 -2019. 2020 is rearing completion. 2021 is final year of project No. Questions Rating Comments 1.6 Rate the level of commitment of the firm to MSL devoted sufficient staff and time to your project. Did they devote the tine and meet our timeline and expectations. management stiff necessary for successful and timely work? . Rate the duality of customer service and the l found the MSL team to be very knowledge competence and accessibility of the and accessibility throughout this project personnel. . Rate how well the firm listened and 5 They listen and address our concerns. understood the project t specific needs of our organization. . Date how well the firm met the major 5 MSL continues to meet our expectations schedule milestones for the reject. . Date the firm's success at minimizing and 5 Thorough, with multiple levels of review controlling potential mistakes. 6. Rate the overalIgualfty of the work. 5 High quality output 7. Rate the technical competence of the firm 5 Very competent firm. Highly recommended and its consultants. . .date the integrity and professionalism of the 5 Ethical compan , rith significant expertise firm. 9. If you have a similar contract to undertake in the future, would the firm he considered? 'des X No D Rating: I = oor 2=Fair 3=Average 4=Good 5=Excellent Digitally signed by Marcia Patacer Marcia Patacer.:.. Date: 2021.04.06 11: 1:11 -.4'0,' April 5, 2021 Signature Date ael Page 419 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: MSL, P.A. Reference (Name): City of Sunny Isles Beach Name/Title: Tiffany Neely, Finance Director Project: Professional Auditing Services Project Manager: Tiffany Neely Other Key Project Personnel: RFP No.: FINO1-21 RFP Title: Independent Audit Services Phone: 305-792-1805 Fax: Total Project Cost: $2517950 Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Provide independent auditing services commencing with FY15-16 and extending to FY20-21 No. Questions I Rating Comments 1. Rate the level of commitment of the firm to The level of commitment and time devoted for a your project. Did they devote the time and successful completion of work has been excellent. management staff necessary for successful 4 However, there have been instances of a few and timely work? delays due to various circumstances. 2. Rate the quality of customer service and the 5 competence and accessibility of the personnel. 3. Rate how well the firm listened and 5 understood the project specific needs of your organization. 4. Rate how well the firm met the major 5 schedule milestones for the project. 5. Rate the firm's success at minimizing and 4 controlling potential mistakes. 6. Rate the overall quality of the work. 5 7. Rate the technical competence of the firm 5 and its consultants. 8. Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake Yes in the future, would the firm be considered? Yes ❑ No ❑ Rating: ]Poor 2=Fair Tiffany D. Neely Digitally signed by Tiffany D. Neely Date: 2021.04.09 12:27:41-04'00' Signature 3 Average 4=Good Date 26 5 Excellen t Page 420 of 507 Agenda Item #1. EXHIBIT F — Notification of Public Entity Crimes Law PurRiant to Section 28 7. U ).' ) , Florida Statutes, you are hereby notified that a person or affi. I i ate who has been placed on the convicted contractors list following a conviction for a public entity crime may not submit a Proposal on a contract to provide any goods or services to a public entity; may 110t SUbmit a Proposal on a contract with apublic entity for the construction or- repair of apUblic building or public work; may not submit Qualifications on leases or real property to a public entity; may not be awarded or perform work as a contractor, supplier, sub -Proposer, or consultant Under a contract with any public entity; and may not transact bL[SilleSS with any pUblic entity in excess of the threshold amount provided in Section 287.017 [F.S.] for Category Two [$35.,000.00] for a period of thirty-six (36) months from the date of being placed on the convicted contractors list. Acknowledged by: MSL, P.A. Firm Name N1 Signatk1jr Joel Knopp, Shareholder Name and Title (Print or Type) Date 27 Page 421 of 507 Agenda Item #1. EXHIBIT G — Truth-M-Negotiation Certificate The undersigned �varrants- i) that it has not employed or retained any company or person, other thall bona fide employees working solely for the undersigned, to solicit or secure the Agreement and i i) that it has not paid or agreed to pay any person, company, corporation, individual.-, or firm other than its bona fide employees working solely for the undersigned or agreed to pay any fee, commission, percentage, gift, or any other consideration contingent upon or I-eSUlting from the award or making ofthe Agreement. The undersigned certifies that the wage rates and other factual unit COStS Used to determine the compensation provided for in the Agreement are accurate, complete, and current as of the date of the Agreement. This document must be executed by a Corporate Officer. Name: Daniel J. O'Keefe Title: Shareholder Date: ,//�%2 SignatUre' 28 Page 422 of 507 Agenda Item #1. EXHIBIT H — Village Clerk's Office ADA Compliancy Statement The Village of Tequesta strives to be an inclusive environment. As SLICII, it is the Village's policy to comply with the reqUirements of Title 11 of the American with Disabilities Act of 1990 ("ADA") by enSUring that the Contractor's [agreement /bid documents and specifications] are accessible to individuals with disabilities. To comply with the ADA, the Contractor shall provide a written statement indicating that all [ agreement /bid dMinwnts and specifications], from Contractor, including files, images, graphics, text, audio, video, and MUltimedia, shall be provided in a format that ultimately conforms to the Level AA SUccess Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0 (Dec. 11, 2008) ("WCAG 2.0 Level AA"), pUblished by the World Wide Web Consortium ("WX"), Web Accessibility Initiative ("WAP), available at the Web Content Accessibility G ell. /TR/WCAG).uidelines page (littp://www.w.3 org Required Confirmation: Joel Knopp have read the above compliancy statement and confiri-nr the agreement,, -aphics, text, audio, video, and multimedia, contained bid documents and specifications including files, images, gi within this bid packet are accessible to individuals with disabilities and conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0. Repres Ont tive Signaftll'CQ Date- q/S 1�� M Page 423 of 507 Agenda Item #1. J W=9 Request for Taxpayer Give Form to the Form Identification Number and Certification requester. Do not (Rev. October 2018) Department of the Treasury send to the IRS. Internal Revenue Service ► Go to www.irs.gov/FormW9 for instructions and the latest information. 1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. MSL, P.A. 2 Business name/disregarded entity name, if different from above `a) �, 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the p Y 4 Exemptions codes apply only to P� { pp Y Y following seven boxes. certain entities, not individuals; see cM a instructions on page 3): o ❑ Individual/sole proprietor or ❑ C Corporation ✓❑ S Corporation ❑ Partnership ❑ Trust/estate M single -member LLC Exempt payee code (if any) ❑ Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) ► c Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check Exemption from FATCA reporting to LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is LLC if an code { y} i c another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise, a single -member that is disregarded from the owner should check the appropriate box for the tax classification of its owner. m [] Other (see instructions) ► (Applies to accounts maintained outside the U.S.) 5 Address (number, street, and apt. or suite no.) See instructions. Requester's name and address (optional) cn 255 S. Orange Avenue, Suite 600 6 City, state, and ZIP code Orlando, FL 32801 7 List account number(s) here (optional) Taxpayer identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other - - entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number Number To Give the Requester for guidelines on whose number to enter. F—T-1 Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part li, later. Sign Signature of � Here U.S. person ► �� n Date 0- General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/FormW9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are. not limited to, the following. • Form 1099-INT (interest earned or paid) Cat. No. 10231 X • Form 1099-DIV (dividends, including those from stocks or mutual funds) • Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) • Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) • Form 1099-S (proceeds from real estate transactions) • Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) • Form 1099-C (canceled debt) • Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See. What is backup withholding, later. Form W-9 (Rev. 10-2018) CPAs & ADVISORS 851 Page 424 of 507 Agenda Item #1. Licenses/ Certifiratinnc ALL AMERIUN CITY CITY OF FORT LAUDERDALE BUSINESS TAX YEAR 2020-2021 Business Tax Division 100 N ANDREWS AVE I FORT LAUDERDALE, FL 33301 1 (954) 828 - 5195 Business ID: BL-1802344 Business Name: MSL PA Business Address: 500 E BROVVARD BLVD # 1550 JULIE A BAIRD MSL PA 500 E BROVVARD BLVD # 1550 FORT LAUDERDALE FL 33394 CITY OF �1 ORLANDO PERMITTING SERVICES Local Business Tax Receipt (Formerly known as "Business License " changed per state law HB1269-2006) Business Name MSL PA 255 S ORANGE AVE SUITE 600 ORLANDO, FL 32801 Business Owner MSL PA 2020-2021 NOTICE -THIS TAX RECEIPT ONLY EVIDENCES PAYMENT OF THE LOCAL BUSINESS TAX PURSUANT TO CH.205, FLORIDA STATUTES. IT DOES NOT PERMIT THE HOLDER TO OPERATE IN VIOLATION OF ANY CITY, STATE, OR FEDERAL LAW. CITY PERMITTING MUST BE NOTIFIED OF ANY MATERIAL CHANGE TO THE INFORMATION FOUND HEREIN BELOW. THIS RECEIPT DOES NOT CONSTITUTE AN ENDORSEMENT OR APPROVAL OF THE HOLDER'S SKILL OR COMPETENTCY. Case Number: BUS-0042863 Issued Date: 08/03/2020 Expiration Date: 09/30/2021 III lion a � � t � � . ■ �' Imo..✓ : •.-:----- - �. Business type(s):_�' Description` A11r . Year b PROFES 8011 PROFES FIRM/OFFICE 2021 Business Location 255 S ORANGE AVE STE 600 ORLANDO, FL W. - -.�"'-..r Tam. CPAs & ADVISORS 861 Page 425 of 507 Agenda Item #1. State of FL Registration State of Florida Department of State I certify from the records of this office that M SL, P.A. is a corporation organized under the laws of the State of Florida, filed on July 17, 1986. The document number of this corporation is J24429. I ftirther certify that said corporation has paid all fees due this office through D e c ember 31, 2021, that its most re cent annual report/uniform busine ss re p ort was filed on January 29, 2021, and that its status is active. I further certify that said corporation has not filed Articles of Dissolution. GIven. under my hand and the Great Seal q .f&e State of Florida at Talkhassee, the CapiAW, leis A e Twenty-ninA day of January, 2021 Secretar f'State yo Tracking Number: 5236061381 CC To authenticate this certificatevisit the following site,enter this number, and then follow the instructions displayed. https://services.sunbiz.org/Filings/CertificateOfStatus/CertificateAuthenticatim CPAs & ADVISORS 871 Page 426 of 507 Agenda Item #1. 2021 FLORIDA PROFIT CORPORATION ANNUAL REPORT DOCU M ENT# J24429 Entity Name: MSL, P.A. Current Principal Place of Business: 255 S. O RAN GE AVE ` SUITE 600 f ORLANDO, FL 32801 Current Mailing Address: 255 S. ORANGE AVENUE SUITE 600 ORLANDO, FL 32801 US FEI Number: 59-3070669 Name and Address of Current Registered Agent: MURPHY, KEVIN 255 S. ORANGE AVENUE SUITE 600 ORLANDO, FL 32801 US FILED Jan 29, 2021 Secretary of State 5236061381 CC Certificate of Status Desired: Yes The above named entity submits this statement for the purpose of changing its registered office or registered agent, or both, in the State of Florida. SIGNATURE: KEVIN MURPHY 01/29/2021 Electronic Signature of Registered Agent Officer/Director Detail Title CHAIRMAN Name BAIRD, JULIE Address 255 S. ORANGE AVENUE SUITE 600 City -State -Zip: ORLANDO FL 32801 Title PRESIDENT Name MURPHY, KEVIN D Address 255 S. ORANGE AVENUE SUITE 600 City -State -Zip: ORLANDO FL 32801 Title SECRETARY Name O'KEEFE, DANIEL J Address 255 S. ORANGE AVENUE SUITE 600 City -State -Zip: ORLANDO FL 32801 Date I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am an officer or director of the corporation or the receiver or trustee empowered to execute this report as required by Chapter 607, Florida Statutes, and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: KEVIN MURPHY PRESIDENT 01/29/2021 Electronic Signature of Signing Officer/Director Detail Date CPAs & ADVISORS 881 Page 427 of 507 Agenda Item #1. Insurance Requirements OF LIABILITY INSURANCE DATE (MM/DDlYYYY) 211 1 /2021 MATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS JELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES )T CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED rE HOLDER. NSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. onditions of the policy, certain policies may require an endorsement. A statement on der in lieu of such endorsement(s). CONTACT NAME: AJG Certificate Team PHONE FAX A/C No: E-MAIL ADDRESS: CertRequests@ajg.com INSURERS AFFORDING COVERAGE NAIC # INSURER A: Depositors Insurance Company 42587 MOORSTE-01 INSURER B: Travelers IndemnityCo of America 25666 INSURERC: Travelers Casualty and SureyCom n 19038 INSURER D : INSURER E : INSURER F : R:1475167526 REVISION NUMBER: FED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS LANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, DWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. 'OLICYNUMBER MMILDIDIYYY MFF M/LDDIYYYY LIMITS 15 12/15/2020 12/15/2021 EACH OCCURRENCE $ 1,000,000 DAMAGE TO RENTED PREMISES Ea occurrence $ 300,000 MED EXP (Any one person) $ 5,000 PERSONAL & ADV INJURY $ 1,000,000 GENERAL AGGREGATE $ 2,000,000 PRODUCTS - COMP/OP AGG $ 2,000,000 $ 15 12/15/2020 12/15/2021 COMBINED SINGLE LIMIT $ 1,000,000 Ea accident BODILY INJURY (Per person) $ BODILY INJURY (Per accident) $ PROPERTY DAMAGE $ Per accident $ 15 12/15/2020 12/15/2021 EACH OCCURRENCE $ 5,000,000 AGGREGATE $ 5,000,000 Other Aggregate $ 5,000,000 542142E 942142G 3/1/2021 3/1J2022 3/1/2021 3/1i2022 X PER OTH- STATUTE ER E.L. EACH ACCIDENT $ 1,000,000 E.L. DISEASE - EA EMPLOYEE $ 1,000,000 E L. DISEASE - POLICY LIMIT S 1,000,000 ial Remarks Schedule, may be attached if more space is required) 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. ne and logo are registered marks of ACORD CPAs & ADVISORS 891 Page 428 of 507 Agenda Item #1. 1 ACORO� MIDDJYYYY} DATE (M CERTIFICATE OF LIABILITY INSURANCE DAT E(M 1DDgn 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 Affinity Insurance Services PHONE FAX 1100 Virginia Drive, Suite 250 (A/C, No. Ext):(A/C, No; Fort Washington, PA 19034 ADDRESS: INSURER(S) AFFORDING COVERAGE NAIC # INSURER A: Continental Casualty Company 20443 INSURER B INSURED MSL, P.A. 255 S. Orange Avenue, Suite 600 INSURER C INSURERD: Orlando, FL 32801-3428 INSURER E : INSURER F : rnx/popar-lFC rFRTIPIrATF IVIIRARPI?. PPVICInrU nIIIRARF{?- 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 ADDL SUER POLICY EF-F I POLICY EXP LTR TYPE OF INSURANCE INSD WVD POLICY NUMBER MMIDDIYYYY MMIDDIYY LIMITS I COMMERCIAL G ENERAL LIABILITY EACH OCCURRENCE S ERENTED CLAIMS -MADE � OCCUR PREMIDAMA PREMISESS Ea occurrence) ( $ MED EXP (Any one person) S PERSONAL & ADV INJURY S AGGREGATE LIMIT APPLIES PER: GEN'L GENERAL AGGREGATE $ PRO n POLICY JECT LOC PRODUCTS - COMPlOP AGG S OTHER S AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT S (Ea accident) ANY AUTO BODILY INJURY (Per person) $ OWNED SCHEDULED AUTOS ONLY AUTOS BODILY INJURY (Per accident) S HIRED NON -OWNED PROPERTY DAMAGE S AUTOS ONLY AUTOS ONLY (Per accident) S UMBRELLA LIAB OCCUR EACH OCCURRENCE $ EXCESS LIAB CLAIMS -MADE AGGREGATE S DEG I RETENTION $ S WORKERS COMPENSATION PER OTH- AND EMPLOYERS' LIABILITY YIN STATUTE ER ANYPROF•RIFTOR/PARTPJFRrFXFCtJTIV'F OFFICER4,11EP,IBEREXCLUDED'' NIA E.L. EACH ACCIDENT $ (Mandatory in NH) E.L. DISEASE- EA EMPLOYEE S If yes. describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE- POLICY LIMIT S A Professional Liability APL-188063463 07/31/2020 07/31/2021 Per Claim / Aggregate Limit S5.000 000 /55 000 000 SIR applies per terms and conditions. DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Proof of Coverage rFRTIFIrATF wni IIFR rANIrFI 1 ATIr)NI MSL, P.A. SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN 255 S. Orange Avenue, Suite 600 ACCORDANCE WITH THE POLICY PROVISIONS. Orlando, FL 32801-3428 AUTHORIZED REPRESENTATIVE J,1I"` r rnc NI 1 U 1988-ZU15 ACUKD CURPORATION. All rights reserved. ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD L CPAs & ADVISORS 901 Page 429 of 507 Agenda Item #1. Request for Taxpayer Give Form to,the Form W 9 Rev. October 2018 identification Number and Certification requester. Do not Department of the Treasury Send to the IRS. Internal Revenue Service ■ Go to www.irs.gov/FormW9 for instructions and the latest information. 1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank. MSL, P.A. 2 Business name/disregarded entity name, if different from above `a) 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the P Y 4 Exemptions codes apply only to P� i PP Y Y following seven boxes. certain entities, not individuals; see a instructions. on page 3): o ElIndividual/sole proprietor or ❑ C Corporation J❑ S Corporation ❑ Partnership ❑ Trust/estate U) single -member LLC Exempt payee code (if any) ❑ Limited liability company. Eater the tax classification (C=C corporation, S=S corporation, P=Partnership) 0- 0 Note: Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check Exemption from FATCA reporting .L LLC i# the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is from for LLC code (if any) another LLC that is not disregarded the owner U.S. federal tax purposes. otherwise, a single -member that is disregarded from the owner should check the appropriate box for the tax classification of its owner. .v Gi ElOther.(see Instructions) 0-(Applies to accounts maintained outside the U.S.) 5 Address (number, street, and apt. or suite no.) See instructions. Requester's name and address (optional)' a) 255 S. Orange Avenue, Suite 600 0. City, state, and ZIP code Orlando, FL 32801 7 List account number(s) here (optional) Taxpayer Identification Number (TIN) Enter your TIN in. the appropriate box. The TIN provided must match the name given on line 1 to avoid Social security number backup withholding. For individuals, this is generally your social security number (SSN). However, for a u resident alien, sole proprietor, or disregarded entity, see the instructions for Part i, later. For other - - entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number Number To Give the Requester for guidelines on whose number to enter. F-T-1 62Ei©INK11"KIII : : 9 LEM Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that 1 am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that.l�am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have bee n.notified by the IRS that you are :currently subject to backup withholding because you have failed to report all interest. and dividends on you r.tax return. For real estate transactions, item 2 does not apply. For mortg ag e. i nterest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instruct' ns for Part li, later. Sign Signature of t Here U.S. person ■ Date ■ - S General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future developments. For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published; go to www.lrs.gov/FormW9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file. an information return with the IRS must obtain your correct .taxpayer identification number.(TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or empfoyer..identification number (EIN), to report on an information return.the amount paid to you, or other amount reportable on an information return. Examples of information. returns include, but are, not limited to, the following. • Form 1099-INT (interest .earned or paid) • Form 1099-DIV (dividends, including those from stocks or mutual. funds) ■ Form 1099-MISC (various types of income, prizes, awards,. or gross proceeds) ■ Form 1099--B (stock .or mutual fund sales and certain other transactions by brokers) • Form 1099-S (proceeds from real estate transactions) • Form 1099-K (merchant card and third party: network transactions) • Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) • Form 1099-C (canceled debt) • Form.1099-A (acquisition or abandonment of secured property) Use- Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. If you do not return Form W 9 to the requester, with a TIN, you might be subject to backup withholding. See. What is backup withholding, later. Cat. No. 10231 X Form W -9 (Rev. 10-2018) Page 430 of 507 Agenda Item #1. Insurance Requirements OF LIABILITY INSURANCE DATE (MM/DDlYYYY) 211 1 /2021 MATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS JELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES )T CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED rE HOLDER. NSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. onditions of the policy, certain policies may require an endorsement. A statement on der in lieu of such endorsement(s). CONTACT NAME: AJG Certificate Team PHONE FAX A/C No: E-MAIL ADDRESS: CertRequests@ajg.com INSURERS AFFORDING COVERAGE NAIC # INSURER A: Depositors Insurance Company 42587 MOORSTE-01 INSURER B: Travelers IndemnityCo of America 25666 INSURERC: Travelers Casualty and SureyCom n 19038 INSURER D : INSURER E : INSURER F : R:1475167526 REVISION NUMBER: FED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS LANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, DWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. 'OLICYNUMBER MMILDIDIYYY MFF M/LDDIYYYY LIMITS 15 12/15/2020 12/15/2021 EACH OCCURRENCE $ 1,000,000 DAMAGE TO RENTED PREMISES Ea occurrence $ 300,000 MED EXP (Any one person) $ 5,000 PERSONAL & ADV INJURY $ 1,000,000 GENERAL AGGREGATE $ 2,000,000 PRODUCTS - COMP/OP AGG $ 2,000,000 $ 15 12/15/2020 12/15/2021 COMBINED SINGLE LIMIT $ 1,000,000 Ea accident BODILY INJURY (Per person) $ BODILY INJURY (Per accident) $ PROPERTY DAMAGE $ Per accident $ 15 12/15/2020 12/15/2021 EACH OCCURRENCE $ 5,000,000 AGGREGATE $ 5,000,000 Other Aggregate $ 5,000,000 542142E 942142G 3/1/2021 3/1J2022 3/1/2021 3/1i2022 X PER OTH- STATUTE ER E.L. EACH ACCIDENT $ 1,000,000 E.L. DISEASE - EA EMPLOYEE $ 1,000,000 E L. DISEASE - POLICY LIMIT S 1,000,000 ial Remarks Schedule, may be attached if more space is required) 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. ne and logo are registered marks of ACORD CPAs & ADVISORS 891 Page 431 of 507 Agenda Item #1. 1 ACORO� MIDDJYYYY} DATE (M CERTIFICATE OF LIABILITY INSURANCE DAT E(M 1DDgn 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 Affinity Insurance Services PHONE FAX 1100 Virginia Drive, Suite 250 (A/C, No. Ext):(A/C, No; Fort Washington, PA 19034 ADDRESS: INSURER(S) AFFORDING COVERAGE NAIC # INSURER A: Continental Casualty Company 20443 INSURER B INSURED MSL, P.A. 255 S. Orange Avenue, Suite 600 INSURER C INSURERD: Orlando, FL 32801-3428 INSURER E : INSURER F : rnx/popar-lFC rFRTIPIrATF IVIIRARPI?. PPVICInrU nIIIRARF{?- 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 ADDL SUER POLICY EF-F I POLICY EXP LTR TYPE OF INSURANCE INSD WVD POLICY NUMBER MMIDDIYYYY MMIDDIYY LIMITS I COMMERCIAL G ENERAL LIABILITY EACH OCCURRENCE S ERENTED CLAIMS -MADE � OCCUR PREMIDAMA PREMISESS Ea occurrence) ( $ MED EXP (Any one person) S PERSONAL & ADV INJURY S AGGREGATE LIMIT APPLIES PER: GEN'L GENERAL AGGREGATE $ PRO n POLICY JECT LOC PRODUCTS - COMPlOP AGG S OTHER S AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT S (Ea accident) ANY AUTO BODILY INJURY (Per person) $ OWNED SCHEDULED AUTOS ONLY AUTOS BODILY INJURY (Per accident) S HIRED NON -OWNED PROPERTY DAMAGE S AUTOS ONLY AUTOS ONLY (Per accident) S UMBRELLA LIAB OCCUR EACH OCCURRENCE $ EXCESS LIAB CLAIMS -MADE AGGREGATE S DEG I RETENTION $ S WORKERS COMPENSATION PER OTH- AND EMPLOYERS' LIABILITY YIN STATUTE ER ANYPROF•RIFTOR/PARTPJFRrFXFCtJTIV'F OFFICER4,11EP,IBEREXCLUDED'' NIA E.L. EACH ACCIDENT $ (Mandatory in NH) E.L. DISEASE- EA EMPLOYEE S If yes. describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE- POLICY LIMIT S A Professional Liability APL-188063463 07/31/2020 07/31/2021 Per Claim / Aggregate Limit S5.000 000 /55 000 000 SIR applies per terms and conditions. DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Proof of Coverage rFRTIFIrATF wni IIFR rANIrFI 1 ATIr)NI MSL, P.A. SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN 255 S. Orange Avenue, Suite 600 ACCORDANCE WITH THE POLICY PROVISIONS. Orlando, FL 32801-3428 AUTHORIZED REPRESENTATIVE J,1I"` r rnc NI 1 U 1988-ZU15 ACUKD CURPORATION. All rights reserved. ACORD 25 (2016/03) The ACORD name and logo are registered marks of ACORD L CPAs & ADVISORS 901 Page 432 of 507 Agenda Item #1. Licenses/ Certifiratinnc ALL AMERIUN CITY CITY OF FORT LAUDERDALE BUSINESS TAX YEAR 2020-2021 Business Tax Division 100 N ANDREWS AVE I FORT LAUDERDALE, FL 33301 1 (954) 828 - 5195 Business ID: BL-1802344 Business Name: MSL PA Business Address: 500 E BROVVARD BLVD # 1550 JULIE A BAIRD MSL PA 500 E BROVVARD BLVD # 1550 FORT LAUDERDALE FL 33394 CITY OF �1 ORLANDO PERMITTING SERVICES Local Business Tax Receipt (Formerly known as "Business License " changed per state law HB1269-2006) Business Name MSL PA 255 S ORANGE AVE SUITE 600 ORLANDO, FL 32801 Business Owner MSL PA 2020-2021 NOTICE -THIS TAX RECEIPT ONLY EVIDENCES PAYMENT OF THE LOCAL BUSINESS TAX PURSUANT TO CH.205, FLORIDA STATUTES. IT DOES NOT PERMIT THE HOLDER TO OPERATE IN VIOLATION OF ANY CITY, STATE, OR FEDERAL LAW. CITY PERMITTING MUST BE NOTIFIED OF ANY MATERIAL CHANGE TO THE INFORMATION FOUND HEREIN BELOW. THIS RECEIPT DOES NOT CONSTITUTE AN ENDORSEMENT OR APPROVAL OF THE HOLDER'S SKILL OR COMPETENTCY. Case Number: BUS-0042863 Issued Date: 08/03/2020 Expiration Date: 09/30/2021 III lion a � � t � � . ■ �' Imo..✓ : •.-:----- - �. Business type(s):_�' Description` A11r . Year b PROFES 8011 PROFES FIRM/OFFICE 2021 Business Location 255 S ORANGE AVE STE 600 ORLANDO, FL W. - -.�"'-..r Tam. CPAs & ADVISORS 861 Page 433 of 507 Agenda Item #1. State of FL Registration State of Florida Department of State I certify from the records of this office that M SL, P.A. is a corporation organized under the laws of the State of Florida, filed on July 17, 1986. The document number of this corporation is J24429. I ftirther certify that said corporation has paid all fees due this office through D e c ember 31, 2021, that its most re cent annual report/uniform busine ss re p ort was filed on January 29, 2021, and that its status is active. I further certify that said corporation has not filed Articles of Dissolution. GIven. under my hand and the Great Seal q .f&e State of Florida at Talkhassee, the CapiAW, leis A e Twenty-ninA day of January, 2021 Secretar f'State yo Tracking Number: 5236061381 CC To authenticate this certificatevisit the following site,enter this number, and then follow the instructions displayed. https://services.sunbiz.org/Filings/CertificateOfStatus/CertificateAuthenticatim CPAs & ADVISORS 871 Page 434 of 507 Agenda Item #1. 2021 FLORIDA PROFIT CORPORATION ANNUAL REPORT DOCU M ENT# J24429 Entity Name: MSL, P.A. Current Principal Place of Business: 255 S. O RAN GE AVE ` SUITE 600 f ORLANDO, FL 32801 Current Mailing Address: 255 S. ORANGE AVENUE SUITE 600 ORLANDO, FL 32801 US FEI Number: 59-3070669 Name and Address of Current Registered Agent: MURPHY, KEVIN 255 S. ORANGE AVENUE SUITE 600 ORLANDO, FL 32801 US FILED Jan 29, 2021 Secretary of State 5236061381 CC Certificate of Status Desired: Yes The above named entity submits this statement for the purpose of changing its registered office or registered agent, or both, in the State of Florida. SIGNATURE: KEVIN MURPHY 01/29/2021 Electronic Signature of Registered Agent Officer/Director Detail Title CHAIRMAN Name BAIRD, JULIE Address 255 S. ORANGE AVENUE SUITE 600 City -State -Zip: ORLANDO FL 32801 Title PRESIDENT Name MURPHY, KEVIN D Address 255 S. ORANGE AVENUE SUITE 600 City -State -Zip: ORLANDO FL 32801 Title SECRETARY Name O'KEEFE, DANIEL J Address 255 S. ORANGE AVENUE SUITE 600 City -State -Zip: ORLANDO FL 32801 Date I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am an officer or director of the corporation or the receiver or trustee empowered to execute this report as required by Chapter 607, Florida Statutes, and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: KEVIN MURPHY PRESIDENT 01/29/2021 Electronic Signature of Signing Officer/Director Detail Date CPAs & ADVISORS 881 Page 435 of 507 Agenda Item #1. NH &M RFP# FIN01 -21 , Independent Auditing Services From FY2020-2021 thru FY2024-FY2025 Village of Tecluesta, Florida April 9, 2021 Nowlen, Holt & Miner, P.A. Edward T. Holt, Managing Principal 515 N. Flagler Drive, Suite 1700 Post Office Box 347 West Palm Beach, FL 33402 Telephone: (561) 659-3060 Fax: (561) 835-0628 ethC-nhmcpa.com Village of Tequesta Page 436 of 507 Agenda Item #1. NH &M Table of Contents INTRODUCTION Letter of Transmittal General Information Name of Business Mailing Address / Website Address / Phone Number Contact Person Business Hours Business Information Incorporation Office Location and Professional Staff Description and History Make-up and Composition of the Firm Parent or Subsidiary Licensed to Practice in Florida Firm Size Independence Firm's Qualifications & References Firm Profile Joint Venture or Consortium Financial Condition External Quality Control Review Federal or State Desk Reviews Disciplinary Actions Anticipated Potential Audit Problems Subcontractors Circumstances and Status of Disciplinary Actions Litigation References Governmental Audits Performed by Our Audit Team Sample Reports GFOA Experience Qualifications of Key Personnel Assigned to Engagement Audit Team Members Audit Team Continuing Professional Education Project Approach Audit Approach Segmentation of the Engagement Sample Size and Statistical Sampling Extent of Use of Electronic Data Processing and Availability of Automated Audit Software Analytical Procedures Internal Control Procedures Tests of Compliance with Laws and Regulations Audit Sampling Audit Timeline Availability of Firm Report Format Village of Tequesta Paq e 3 3 3 3 3 3 3 3 3 3 3 3 4 4 5 5 6 6 6 6 6 6 6 6 6 12 13 15 15 16 16 17 17 30 31 35 35 36 37 37 38 39 39 40 40 Page 437 of 507 Agenda Item #1. NH &M Table of Contents Exhibits Page Exhibit A — Proposal Certification 41 Exhibit B — Non -Collusion Affidavit 42 Exhibit C — Conflict of Interest Statement 43 Exhibit D — Drug -Free Workplace Form 44 Exhibit E — Reference Form — City of Belle Glade 45 Exhibit E — Reference Form — Town of Manalapan 47 Exhibit F — Notification of Public Entity Crimes Law 49 Exhibit G — Truth -in -Negotiation Certificate 50 Exhibit H — Village Clerk's Office ADA Compliancy Statement 51 Exhibit I — Palm Beach County "Cone of Silence" Code 52 Appendix A — Professional Resources/U.S. Cities 53 Village of Tequesta Page 438 of 507 Agenda Item #1. NH &M NOWLEN, HOLT & MINER, P.A. CERTIFIED PUBLIC ACCOUNTANTS WEST PALM BI:,• CH 01-DICE NORTIIBRIM R CENTRE. 515 N. FLAGLER DRIVE, SUITE 1700 POST OFFICE BOX 347 WEST PALM BEACI I, FLORIDA 33402-0347 TELE.PIIONE (56I) 659-3060 FAX (561) 835-0628 WW%V.NHMCPA.COM April 9, 2021 EVERETT B. NOWLEN (1930.1984). CPA EDWARD T. HOLT, CPA WILLIAM B. MINER, RETIRED ROBERT W. HENDRIX, JR., CPA JANET R. BARICEVICH, RETIRED. CPA TERRY L. MORTON, JR., CPA N. RONALD BENNETT, CVA. A'BV. CFF. CPA ALEXIA G. VARGA, CFE, CPA EDWARD T. HOLT, JR.. PFS, CPA BRIAN J. BRESCIA, UP", CPA MARK J. BYMASTER, CFE. CPA RYAN M. SHORE. CFP". CPA WEI PAN. CPA WILLIAM C. KISKER. CPA RICHARD E. BOTTS. CPA BELLE GLADE OFFICE 333 S.E. 2nd STREET Village of Tequesta POST OFFICE BOX 338 BELLE GLADE, FLORIDA 33430-033$ 345 Tequesta Drive TELEPHONE (561) 996-5612 Tequesta, Florida 33469 FAX (561) 996-+624$ Ladies and Gentleman: Thank you for giving us the opportunity to present our proposal to serve as external auditors for the Village of Tequesta (the "Village") for the fiscal years ending September 30, 2021 through the completion of the audit of September 30, 2025 with option to extend the contract for an additional 1-year term under the same terms of the original contract. We understand the services requested by the Village and commit to meet or exceed all the Village's terms and requirements. We will audit the financial statements of the Village of Tequesta for the fiscal years ending September 30, 2020 thru 2025 and express an opinion on the fair presentation of the statements in conformity with U.S. generally accepted accounting principles. Our audit will be conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standards for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable. At the conclusion of the audit, we will issue a management letter, which would include any significant audit findings. To provide the Village with optimal audit service, we have assembled a talented audit team whose experience, knowledge, and communication skills will be ideal to meet the requirements of the Village. Composed of principal and senior management professionals who have extensive practice in governmental audits, our firm is best qualified to perform the engagement and provide the Village with the following additional advantages: Our firm is best qualified to perform the engagement and provide the Village with the following added advantages: • Auditor Rotation — Nowlen, Holt & Miner, P.A. ("NH&M") understands the transition from one audit firm to another can be a challenging process. Our team has extensive experience in successfully managing the transition process with minimal disruption to the Village's staff. We will work closely with the Village to perform an efficient audit, meet deadlines, and issue reports. Governmental Experience — NH&M has served a remarkable number of South Florida governmental entities for over 50 years. Unlike many other firms, NH&M's primary focus is governmental entities. Consequently, our team has mastered the elements of the audit process and is prepared to resolve issues typical to governmental entities such as the Village. Our expertise will be vital over the next several years with the implementation of the new Governmental Accounting Standards Board pronouncements. AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS • CPAMERICA INTERNATIONAL Page 439 of 507 Agenda Item #1. • Communication — NH&M strives to build strong relationships with our clients. An essential part of this relationship is communication. NH&M has a firm policy to respond to phone calls and/or emails within 24 hours. We encourage clients to call year-round to discuss questions or concerns as they arise. Our team is always prepared to answer questions or discuss audit issues at no additional charge. • Staff Continuity/Professional Qualifications — We are proud to have high staff retention and minimal turnover. Our engagement team will remain consistent from year-to-year and will include experienced individuals. Such continuity, stability and team work give our employees valuable client and industry -specific knowledge, which in turn, maximizes audit efficiency and strengthens our working relationship with the Village. • Additional Resources — We are members of CPAmerica International, Inc. an international association of independent accounting firms. For this reason, we can draw from the vast consulting resources of CPAmerica member firms with 500 offices in more than 370 cities around the globe (see Appendix A). Our proposal outlines our qualifications and expertise further. Thank you for giving us the opportunity to present our credentials. We are confident our qualifications make us the ideal firm to fulfill your audit needs and would like to emphasize our desire to serve as the Village's auditors. We understand the work to be completed and will meet or exceed the specifications outlined in the RFP. Again, thank you for your consideration, and we look forward to serving as your auditors. FIRM CONTACT AND INFORMATION Edward T. Holt, President, 515 N. Flagler Drive, Suite 1700, West Palm Beach, Florida 33401, (561) 659- 3060. Mr. Holt is authorized to bind the offeror. This proposal is a firm and irrevocable offer for one hundred eighty (180) days. If you have any questions about this proposal, please contact Ed Holt at (561) 659-3060. Sincerely, Nowlen, Holt & Miner, P.A. 2 Page 440 of 507 A ON Item #1. &M General Information Name of Business — Nowlen, Holt & Miner, P.A. ("NH&M") Mailing Address / Website Address / Phone Number — 515 N. Flagler Drive, Suite 1700 Post Office Box 347 West Palm Beach, FL 33402-0347 www.nhmcpa.com (561) 659-3060 Contact Person — Edward T. Holt, Managing Principal Business Hours — 8am to 5pm (Monday — Friday) Business Information — NH&M is a local firm with an office located in West Palm Beach, FL and the business legal status is a corporation. Incorporation — NH&M was incorporated on January 01, 1987 in the State of Florida Office Location and Professional Staff — Work to be performed under this engagement will be performed out of our West Palm Beach Office that includes a professional staff of 12 employees. Description and History — NH&M is local firm of certified public accountants. Established in 1961, NH&M is a corporation incorporated in Florida; we have offices in West Palm Beach and Belle Glade, Florida. We are a full -service firm that has provided audit, accounting, tax, business valuation, forensic accounting, litigation support and management services over the last 50 years. NH&M's philosophy is to combine the knowledge of experienced professionals with the responsiveness and flexibility of a local CPA firm. We have flipped the typical staff "pyramid" where much of the work is performed by partners and managers instead of first year team members. Make-up and Composition of the Firm — See Number 1 under Firm Qualifications & References Parent or Subsidiary — NH&M will be the parent firm under the engagement with no subsidiaries. Licensed to Practice in Florida — NH&M is an entity licensed to practice in Florida. All assigned key professional staff are Certified Public Accountants, are properly licensed to practice in Florida, and are qualified to perform governmental audits. Our firm and all professionals are members in good standing of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FCPA) and comply with the continuing professional education requirements of the AICPA, including those educational requirements established by quality control standards. A copy of NH&M's State of Florida Board of Accountancy Business License is shown below. Village of Tequesta 3 Page 441 of 507 A ON Item #1. &M Ron acSanti5, Govcrnor Florida ,or STATE C]F FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION Halsey Beshcars, Secretary BOARD OF ACCOUNTANCY THE ACCOUNTANCY CORPORATION HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES N O lily L E , H O LT & MINER, PA 515 N FLAGLER DRIVE SUITE 1700 WEST PALM BEACH FL 33401 LICENSE NUMBER: AD0038078 EXPIRATION DATE: DECE BER 31, 2021 Aiways verify licenses online at MyRoridaLicense.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. Firm Size — We have a professional staff of thirteen people, eight of which are dedicated to governmental audits. All professional staff assigned to the audit will be working on the Village's engagement full time out of our West Palm Beach office. The number of our governmental audit employees, by employee classification, is as follows: Employee Classification Total Number Number of CPAs Partner 4 4 Managers 2 2 Supervisors - - Seniors - - Staff 2 - TOTAL 8 6 Independence — As defined by generally accepted auditing standards and the U.S. General Accounting Office's Government Auditing Standards, Nowlen, Holt & Miner, P.A. is independent of the Village of Tequesta and any component units of the Village. Nowlen, Holt & Miner, P.A. has had no professional relationship involving the Village of Tequesta or any of its agencies or component units or oversight unit for the past five (5) years. We will give the Village written notice of any professional relationships entered into during the period of the engagement that might create a conflict of interest. Village of Tequesta 4 Page 442 of 507 A ON Item #1. &M Firm's Qualifications & References Firm Profile — NH&M is local firm of certified public accountants. Established in 1961, NH&M is a corporation incorporated in Florida; we have offices in West Palm Beach and Belle Glade, Florida. We are a full -service firm that has provided audit, accounting, tax, business valuation, forensic accounting, litigation support and management services over the last 50 years. NH&M's philosophy is to combine the knowledge of experienced professionals with the responsiveness and flexibility of a local CPA firm. We have flipped the typical staff "pyramid" where much of the work is performed by partners and managers instead of first year team members. Work to be performed under this engagement will be performed out of our West Palm Beach Office. Professional Staff Years of Experience in Public Years of Employment with NH&M Partners Edward T. Holt, CPA (1) 49 49 Robert W. Hendrix, CPA (1) (2) 41 41 Terry L. Morton, CPA (1) 32 32 N. Ronald Bennett, CPA, CFF (1) 32 32 Alexia G. Varga, CPA, CFE 18 18 Brian J. Brescia, CPA, CFP® 17 14 Edward T. Holt, Jr., CPA 15 15 Sub -Total 204 201 Managers William C. Kisker, CPA 46 16 Mark Bymaster, CPA, CFE 14 14 Sub -Total 60 30 Supervisors Ryan Shore, CPA 9 8 Wei Pan, CPA 8 8 Sub -Total 17 16 Staff Kasen Drouillard (1) 2 2 Kristy Rowe (1) 1 1 Sub -Total 3 3 Professional Staff Total 284 250 (1) Represents governmental audit professional staff (2) Represents Belle Glade office professional staff with all other staff working out of our West Palm Beach Office Village of Tequesta 5 Page 443 of 507 A ON Item #1. &M Joint Venture or Consortium — NH&M is neither a joint venture nor a consortium. Our firm will not subcontract, assign or transfer any portion of the work if awarded the contract. Financial Condition — There are no financial conditions such as bankruptcy, pending litigation, planned office closures, and impending mergers that may impede NH&M's ability to complete the engagement. External Quality Control Review — Nowlen, Holt & Miner P.A. is a member of the AICPA's Center for Audit Quality and participates in the AICPA Peer Review Program every three years. Our most recent external peer review resulted in a peer review rating of pass on the quality of our accounting and auditing practice with no letters of comment, which is the highest level of achievement in the peer review program. This review included a review of specific government engagements. We will provide the Village with a copy of each peer review report and any letters of comment for each review conducted during the time period engaged by the Village. A copy of NH&M's 2018 and 2015 peer review reports and the FICPA / AICPA acceptance letters are included on the following pages. Federal or State Desk Reviews — NH&M is committed to maintaining the highest level of quality control in our accounting and auditing practice. Our firm has never been involved in disciplinary actions with the State of Florida Board of Accountancy or any other professional organizations. NH&M has not received any comments from a Federal or State desk review, nor has NH&M undergone a field audit in the past three years. Disciplinary Actions — No disciplinary actions have ever been taken nor are pending against the firm or any of its officers, directors, executives, partners, shareholders, employees, members, or agents by any Federal or State regulatory bodies or professional organizations. In the event that any disciplinary actions or complaints arise, we agree to notify the Village immediately and submit a written report of all irregularities and illegal actions. Anticipated Potential Audit Problems — Nowlen, Holt & Miner, P.A. does not foresee needing any special assistance from the Village nor do we anticipate any potential audit problems. The designated key team members will monitor the progress of the audit on a continuous basis. Any minor problems will be communicated verbally. If more significant issues arise, the problems will be communicated in writing. Subcontractors — NH&M will not subcontract, assign or transfer any portion of the work if awarded the contract. Circumstances and Status of Disciplinary Actions — Federal or State Desk Reviews and Disciplinary Actions above Litigation — Federal or State Desk Reviews and Disciplinary Actions above Village of Tequesta 6 Page 444 of 507 A ON Item #1. &M Report on the Firm's System of Quality Control December 18. 2018 To the Stockholders of Nowlen, Holt & Miner, PA and the FICPA Peer Review Committee I have reviewed the system of quality control for the accounting and auditing practice of Nowlen, Holt & Miner, PA (the firm) in effect for the year ended May 31, 2018. My 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 ww-%.N,.aicPa.or A', prsummar . 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 firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The 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 My responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on my review. Mcniber: A1101A. rICIIA 4215 Old Road 37 e Ukcljnd. Flonda 33813 Telephone: 863-701-7883 * 863-709-8306'8 Fax: 86.1-701-7837,0 Einid: RAMOSCM I da AOLCOM Village of Tequesta Page 445 of 507 A ON Item #1. &M Required Selections and Considerations Engagements selected for review included engagements performed under Govemment Auditing Standards, including a compliance audit under the Single Audit Act. As a part of my peer review, I considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of my procedures. Opinion In my opinion, the system of quality control for the accounting and auditing practice of Nowlen, Holt & Miner, PA in effect for the year ended May 31, 2018, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deticiency(ies) or fail. Nowlen, Holt & Miner, PA has received a peer review rating of pass. Village of Tequesta 8 Page 446 of 507 A ON Item #1. &M 61 KPA ; 1- 41 rr '•r, r4 Cengted PvWK Accountants FICPA Poor Review Program Administered in Florida by The Florida Institute of CPAs April 17, 2019 Edward Holt Nowlen, Holt & Miner, P. A. 515 N Flagler Dr Ste 1700 West Palm Beach, FL 33401-403 Dear Edward Holt: OANL Peer ;0,, AICPA Prog amley AICPA Peer Review Program Administered in Florida by the Florida Institute of CPAs It is my pleasure to notify you that on April 17, 2019, the Florida Peer Review Committee accepted the report on the most recent System Reviewof your firm. The due date for your next review is November 30, 2021. This is the date by which all review documents should be completed and submitted to the administering entity. As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm. Thank you for your cooperation. Sincerely, F((VAPU4RUAUW CW$,.O� Peer Review Team FI CPA Peer Review Committee paul&icpa.org 800-342-3197 ext. 251 Florida Institute of CPAs cc- David Ramos, Robert Hendrix Firm Number: 900010052085 Review Number- 563998 3800 Esplanade Way. Suite 210 I Tallahassee. FL 32311 d 800.342.319r7. in Florida j 850.224.2727 1 Fax: 850.222.8190 1 ww► lippa,org Village of Tequesta 0 Page 447 of 507 A ON Item #1. &M System Review Report certified public accountants November 17, 2015 To the Shareholders of Nowlen, Halt & Miner, P. A. 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 Nowlen, Holt & Miner, P. A. (the firm) in effect for the year ended May 31, 2015. 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. As part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at vvww.aicpa.org/prsummary. As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards. In our opinion, the system of quality control for the accounting and auditing practice of Nowlen, Halt & Miner, P. A. in effect for the year ended May 31, 2015, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Nowlen, Holt & Miner, P. A. has received a peer review rating of pass. Johnson price SprinkCe V 79 Woodfin Place, Suite 300 • Asheville, NC 28801 • 828.254.2374 • Fax 252.9994 • www.ipspa.com An Independent Member of the BDO Seidman Alliance. Village of Tequesta 10 Page 448 of 507 A ON Item #1. &M .'-,,\8 A PAn BAN is proud to present this Certificate of Recognition to Nowlen, Holt & Miner, P. A. For having a system of quality control for its accounting and auditing practice in effect for the year ended May 31, 2015 which has been designed to meet the requirements of the quality control standards for an accounting and auditing practice established by the AICPA and which was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards. Anita Ford, Chair AICPA Peer Review Board 2016 Village of Tequesta 11 Page 449 of 507 A ON Item #1. &M References Below are five of the most significant engagements performed in the last five years that are similar to the Village's engagement. The Village may contact any of these entities regarding the audit services we have provided to their respective organizations. Client Contact Address Length of Total Engagement Service Hours Partner Diana L. Hughes 110 Dr. Martin Luther King City of Belle Assistant Finance Jr., Blvd. West Belle Glade, > 20 years 500 Robert W. Hendrix Glade Director FL 33430 Terry L. Morton 561-996-0100 • Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable • Performed Federal and State Single Audit • Assisted with Comprehensive Annual Financial Report preparation City of Andrea McCue 5800 Melaleuca Lane 2015- Edward T. Holt Greenacres City Manager Greenacres, FL 33463 Current 400 N. Ronald Bennett 561-642-2017 • Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable • Assisted with Comprehensive Annual Financial Report preparation Town of Linda Stumpf 600 South Ocean Blvd. 2004- Edward T. Holt Manala an Town Manager Manalapan, FL 33462 Current 400 N. Ronald Bennett p 561-383-2546 • Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable • Assisted with Financial Statement preparation • Completed SRF loan audits Village of North Samia Janjua 501 US Highway 1 2006- Edward T. Holt Palm Beach Director of Finance North Palm Beach, FL 33408 Current 400 Terry L. Morton 561-841-3360 • Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable • Assisted with Comprehensive Annual Financial Report preparation Town of Juno Matthew Pazanski 340 Ocean Drive 2019- Edward T. Holt Beach Finance Director Juno Beach, FL 33408 Current 150 Terry L. Morton 561-656-0320 • Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable • Assisted with Comprehensive Annual Financial Report preparation Village of Tequesta 12 Page 450 of 507 A ON Item #1. &M Governmental Audits Performed by Our Audit Team Below is a list of NH&M's Florida governmental clients for which we provided auditing services in the last five years. A contact person, and related phone number for each, is also included. We encourage you to contact these individuals regarding the audit services we have provided to their respective organizations. *Annual Single Audit Engagemer Audit Term Partners Client Contact Re or1, Audit City of Belle Glade Diana Hughes 110 Dr. Martin Luther King Jr., 1977-Current Robert Hendrix ✓ ✓ Assistant Finance Blvd West Terry Morton Director Belle Glade, FL 33430 561-996-0100 City of Greenacres Edward T. Holt Andrea McCue 5800 Melaleuca Lane 2015-Current Ronald Bennett ✓ ✓ City Manager Greenacres, FL 33463 561-642-2017 High Ridge/Quantum Jeff Walker CDD 2014-2018 Edward T. Holt Finance Director 2501A Burns Road Terry Morton 561-630-4922 Palm Beach Gardens, FL 33410 Jupiter Inlet District Edward T. Holt Joseph Chaison 400 N. Delaware Blvd. 2004-Current Terry Morton Executive Director Jupiter, FL 33458 561-746-2223 Loxahatchee River Environmental Control Edward T. Holt Kara Fraraccio District 2017-Current Terry Morton Director of Finance 2500 Jupiter Park Dr. 561-401-4095 Jupiter, FL 33458 Marsh Harbour CDD Edward T. Holt Jeff Walker 2501A Burns Road 2014-Current Terry Morton Finance Director Palm Beach Gardens, FL 33410 561-630-4922 NPB Heights Water Lynn McCullough Control District 1988-Current Edward T. Holt Chairman PO Box 8739 Terry Morton 561-743-7674 Jupiter, FL 33468 Okeechobee Utility George Gall Authority 2004-Current Edward T. Holt ✓ Finance Director 100 SW 51" Ave. Terry Morton 863-763-9460 Okeechobee, FL 34974 Port of Palm Beach Edward T. Holt Daniel Kirchman One East 11t" St., Suite 600 2006-Current Ronald Bennett Controller Riviera Beach, FL 33404 561-383-4129 Riverside Park CDD Edward T. Holt Jeff Walker 2501A Burns Road 2014-Current Terry Morton Finance Director Palm Beach Gardens, FL 33410 561-630-4922 Daniela Russell Seacoast UtilityAuthority y Edward T. Holt Chief Financial 4200 Hood Rd. 2015-2019 Terry Morton Officer Palm Beach Gardens, FL 33410 561-627-2900 Solid Waste Authority of Paul Dumars Palm Beach County 2015-Current Edward T. Holt ✓ Chief Financial 7501 N. Jog Rd. Terry Morton Officer West Palm Beach, FL 33412 561-640-4000 Comprehensive Annual Financial Report Village of Tequesta 13 Page 451 of 507 A ON Item #1. &M *Annual Single Audit En a emen°t g g Audit Term Partners Client Contact Reports Audit Town of Gulf Stream Edward T. Holt Greg Dunham 100 Sea Rd. 2000-Current Ronald Bennett Town Manager Gulf Stream, FL 33483 561-276-5116 Matthew Town of Juno Beach Edward T. Holt Pazanski 340 Ocean Drive 2019-Current Terry Morton Finance Director Juno Beach, FL 33408 561-656-0320 Town of Lake Clarke Daniel P. Clark Shores 2004-2019 Edward T. Holt Town Administrator 1701 Barbados Rd. Ronald Bennett 561-964-1515 Lake Clarke Shores, FL 33406 Town of Lake Park Edward T. Holt Lourdes Cariseo 535 Park Ave. 2007-Current Terry Morton Finance Director Lake Park, FL 33403 561-881-3350 Town of Loxahatchee Groves Edward T. Holt Jamie Titcomb 155 F Rd. 2009-Current Terry Morton Town Manager Loxahatchee Groves, FL 561-793-2418 33470 Town of Manalapan Robert Hendrix Linda Stumpf 600 South Ocean Blvd. 2004-Current Ronald Bennett Town Manager Manalapan, FL 33462 561-383-2546 Town of Mangonia Ken Metcalf Park 2011-Current Edward T. Holt Town Manager 1755 E. Tiffany Dr. Terry Morton 561-848-1235 Man onia Park, FL 33407 Town of Ocean Ridge Edward T. Holt Tracy Stevens 6450 N. Ocean Blvd. 2006-Current Ronald Bennett Town Manager Ocean Ridge, FL 33435 561-732-2635 Jane Le Town of Palm Beach 2010-2019 Edward T. Holt Clainche 360 S. County Rd. Palm Beach, FL 33480 Ronald Bennett Finance Director 561-838-5444 Town of Palm Beach Wendy Wells Shores 2004-2019 Edward T. Holt Bookkeeper 247 Edwards Lane Terry Morton 561-844-3457 Palm Beach Shores, FL 33404 Village of North Palm Sarnia Janjua Beach 2005-Current Edward T. Holt ,� Finance Director 501 US Highway 1 Terry Morton 561-841-3360 North Palm Beach, FL 33408 Comprehensive Annual Financial Report Village of Tequesta 14 Page 452 of 507 A ON Item #1. &M Sample Reports Please see the following pages in the Town of Juno Beach fiscal year 2020 Comprehensive Annual Financial Report submitted with this proposal as examples for required reports. 1. INDEPENDENT AUDITOR'S REPORT — Page 1 2. INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROLOVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS — Page 76 3. MANAGEMENT LETTER IN ACCORDANCE WITH THE RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA — Page 78 4. INDEPENDENT ACCOUNTANT'S REPORT ON COMPLIANCE WITH SECTION 218.415, FLORIDA STATUTES — Page 80 GFOA Experience NH&M has assisted a number of our past and current governmental clients with their Comprehensive Annual Financial Report preparation. This program is recognized as the highest award in governmental financial reporting. We assisted both the City of Belle Glade and the Loxahatchee River District with their initial Comprehensive Annual Financial Report preparation and are currently assisting several of our other governmental clients with their Comprehensive Annual Financial Report preparation. All governments we have assisted with their Comprehensive Annual Financial Report preparation have been awarded Certificates of Achievement for Excellence in Financial Reporting. Village of Tequesta 15 Page 453 of 507 A ON Item #1. &M Qualifications of Key Personnel Assigned to Engagement Audit Team Members Key Roles • Responsible for overall audit practice • Assumes responsibility for quality control throughout firm Managing Partner • Assures all commitments to clients are timely met Edward T. Holt, CPA 0 Selects and assigns appropriate staff to engagements Reviews audit documentation, financial statements, reports and management letters • Meets with clients on material matters • Signs audit reports and management letters Key Roles Develops overall audit approach, including preparing audit Audit Partner programs Robert W. Hendrix, Jr., CPA 9 Coordinates audit planning, development and timeline Terry L. Morton, CPA 0 Maintains client contact and communications regarding audit N. Ronald Bennett, CPA progress, significant findings and any client questions • Supervises audit team members to ensure quality control throughout audit engagement • Reviews workpapers, audit reports and financial statements Key Roles Implements audit approach • Performs risk assessment procedures to document understanding of client, including internal controls Manager 0 Maintains client contact and communication regarding any William C. Kisker, CPA client questions Mark Bymaster, CPA 0 Researches technical accounting and audit issues as necessary • Recommends audit adjustments for partners review Reviews workpapers of seniors and staff accountants • Reviews financial statements and audit reports Prepares management letter for partners review Key Roles • Performs audit procedures as required by audit programs • Documents understanding of client's internal control Senior/Staff 0 Prepares financial statements and audit reports for Kasen Drouillard management's review Kristy Rowe 0 Maintains and update audit documentation records • Confirms asset and liability account balances • Performs analytical procedures Performs tests of compliance Village of Tequesta 16 Page 454 of 507 A ON Item #1. &M Audit Team Our auditing team will be headed by Edward T. Holt, Managing Principal. Ed has managed the audits of over 100 different entities throughout his 49 years of auditing experience. His diverse experience includes governmental, non-profit, retail and construction industries. Terry L Morton, Jr. will be the Quality Control Review Partner on the engagement. Terry has been with the firm for 32 years. Terry received a Certificate of Educational Achievement in both Governmental and Non -Profit Accounting and Auditing from the AICPA. Terry has been with the firm for 32 years. Terry serves on the GFOA Special Review Committee, which grades Comprehensive Annual Financial Report's submitted for the Certificate of Achievement. Ron Bennet will be the Senior Audit Manager on the engagement. Ron has been with the firm for 32 years and has extensive experience in auditing governmental entities and grant compliance testing. Mark J. Bymaster and Bill Kisker will be the managers on the engagement and Kristy Rowe will be the staff accountant. Resumes for team members at a supervisory level and higher are included on the following pages. Continuing Professional Education All team members hold accounting degrees from accredited universities. Several of our team members have advanced degrees and/or multiple degrees in related areas. NH&M believes that, not only to comply with professional standards, but in order to consistently offer our clients the best and most current information, continuing education is a necessity. Training our team members is important in order to meet the needs of our clients and assist them with new accounting standards. All professionals receive at least the required 80 hours of continuing professional education including Ethics for Governmental CPAs in Florida, as required by Government Auditing Standards and the State Board of Accountancy, every two years. Our professionals attend in-house seminars as well as seminars provided by the AICPA, FICPA, FGFOA and GFOA. Due to our commitment to remain current on the technical pronouncements, we will keep the Village informed of any new reporting requirements and will discuss any situations involving options in reporting formats. Village of Tequesta 17 Page 455 of 507 A ON Item #1. &M EDWARD T. HOLT, CPA Edward T. Holt is a partner with Nowlen, Holt & • Miner, P.A. with 49 years of experience. He received his B.B.A from Arkansas A&M. He has • managed the audits of over 100 different entities. • His diverse experience includes governmental, non-profit, retail, construction, and coordinating the • firm's continuing professional education program. • He is licensed as a CPA in Florida and affiliated • with the following organizations: Relevant Continuing Professional Education Some of Ed's more current seminars include the following: • 08/16 Preventing & Identifying ID Theft • 01 /17 SSARS 21 • 06/17 Fraud Examination for Managers and Auditors • 10/17 GASB Fair Value Audit & Accounting Issues 10/17 New Single Audit Uniform Guidance Requirements • 11 /17 Fraud Risk in the SLG Environment Non -Profit Experience American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants Florida Government Finance Officers' Association (FG FOA) Government Finance Officers' Association Chamber of Commerce of the Palm Beaches CPAmerica International — Council Member • 11 /17 Efficient Single Audits and Changes to the Federal Audit Clearing House • 05/18 Non -Profit Update • 08/18 Government Accounting and Financial Reporting • 12/18 Government Accounting • 06/19 2018 Yellow Book • 09/19 GASB Implementation Guides for Fiduciary Activities and Leases • 06/20 FGFOA 2020 Annual Conference As partner or our auditing team, Ed had directed the following audits of non-profit organizations: • Adopt -A -Family of the Palm Beaches, Inc. 0 Hanley Center Foundation, Inc. • Alzheimer's Association, Southeast Florida 0 Hospice Foundation of Palm Beach County, Chapter Inc. • Area Agency on Aging of Palm 0 H.E.A.R.T., Inc. Beach/Treasure Coast, Inc. 0 Help Becomes Hope, Inc. • Better Business Bureau of Palm Beach • Hendry -Glades Mental Health Clinic, Inc. County, Inc. 0 Institute for Ethnomedicine, Inc. • Catholic Charities of the Dioceses of Palm • New Beginnings Development Center, Inc. Beach • Parent -Child Center, Inc. • Center for Children in Crisis, Inc. • Palm Beach County Chapter, The American • Comprehensive Aids Program of Palm Beach Red Cross County, Inc. 0 Palm Beach Dramaworks, Inc. • District IX Health Council, Inc. 0 Preservation Foundation of Palm Beach • Early Learning Coalition of Broward County, Inc. • Early Learning Coalition of Palm Beach 0 St. Andrew's Residence of the Palm Beaches, • Executive Service Corps of Southeast Florida Inc. • Florida Community Health Centers, Inc. • Seagull Industries for the Disables, Inc. • Glades Area ARC 0 South America Mission, Inc. • Haitian Center for Family Services, Inc. • The Lords Place, Inc. • Hanley Center, Inc. 0 Urban League of Palm Beach County • World Servants, Inc. • Young Women's Christian Association Village of Tequesta 18 Page 456 of 507 A ON Item #1. &M Governmental Experience Ed has also directed the audits of the following governmental entities: • Children's Services Council of Broward County • Okeechobee Utility Authority • Children's Services Council of Palm Beach 0 Palm Beach County County 0 Palm Beach County Solid Waste Authority • City of Boynton Beach 0 Port of Palm Beach • City of Greenacres 0 Revenue Sharing Financial and Compliance • City of Lake Worth Audits • City of Pahokee 9 School Board of Palm Beach County — Internal • City of Palm Beach Gardens Accounts and Tangible Personal Property • City of Parkland 0 Seacoast Utility Authority • City of Riviera Beach 0 Section 8 Housing Assistance Payments • City of Riviera Beach CRA 0 Section 23 Low Income Housing • City of South Bay 0 South Lake Worth Inlet District • Conventional Low -Income Housing 0 Town of Gulf Stream Development of Commerce — Economic 0 Town of Highland Beach Development Administration 0 Town of Juno Beach • Crossings at Fleming Island Community 0 Town of Lake Clarke Shores Development District 9 Town of Lake Park • Department of Housing and Urban 0 Town of Lantana Development — Community Development 0 Town of Loxahatchee Groves Block Grants 0 Town of Mangonia Park • Department of Labor, CETA 0 Town of Ocean Ridge • Florida Governmental Utility Authority 0 Town of Palm Beach • Glades Utility Authority 0 Town of Palm Beach Shores • Hendry County . Town of Sewall's Point • Housing Authority of West Palm Beach 0 Town of South Palm Beach • Jupiter Inlet Colony 0 Village of North Palm Beach • Jupiter Inlet District 0 Village of Palm Springs • Loxahatchee River Environmental Control 0 Village of Royal Palm Beach District . Village of Tequesta • North Palm Beach Heights Water Control 0 West Palm Beach Golf Commission District Village of Tequesta 19 Page 457 of 507 A ON Item #1. &M Ran DeSantis, Governor Halsey Beshears, Secretary dblorlda STATE OF FLORIDA we DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES ZZ- HOLT, EDWARD T -- PO BOX 347 WEST PALM BCH FL 33402-0347 LICENSE NUMBER: AC0004484 EXPIRATION DATE: DECEMBER 31,2021 Always verify licenses online at MyFloridal-icense.com L 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. Village of Tequesta 20 Page 458 of 507 A ON Item #1. &M N. RONALD BENNETT, CPA, ABV, CVA, CFF N. Ronald Bennett is a partner with Nowlen, Holt & • Miner, P.A. and has been with the firm for 31 years. His education includes an MBA in Finance from • Florida State University where he was also a member . of Beta Gamma Sigma Honor Society, and a Bachelor of Aerospace Engineering (with high honors) from Georgia Institute of Technology. He is licensed as a CPA in Florida and affiliated with the following organizations: Relevant Continuing Professional Education American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants Florida Government Finance Officers' Association (FGFOA) American Society of Mechanical Engineers National Association of Certified Valuation Analysts Association of Certified Fraud Examiners Some of Ron's more current seminars include the following: • 05/16 GASB Statements 74 and 75 • 06/16 FGFOA 2016 Annual Conference • 10/16 GASB Fair Value: Audit and Accounting Issues • 10/16 New Single Audit Uniform Guidance Requirements • 11 /16 Efficient Single Audits and Changes to the Federal Audit Clearing House • 11 /16 Fraud Risk in the SLG Environment Governmental Experience • 04/17 Fraud Examination for Managers and Auditors • 05/17 2017 Not -For -Profit Organizations Conference • 06/17 FGFOA 2017 Annual Conference • 06/18 FGFOA 2018 Annual Conference • 07/18 Government Accounting • 09/19 GASB Implementation Guides for Fiduciary Activities and Leases • 06/20 FGFOA 2020 Annual Conference While with the firm Ron has managed the audits of the following governmental entities: • City of Boynton Beach 0 Port of Palm Beach District • City of Greenacres 9 School Board of Palm Beach County — Internal • City of Lake Worth Accounts and Tangible Personal Property • City of Pahokee 0 South Lake Worth Inlet District • City of Parkland 0 Town of Gulf Stream • City of Riviera Beach 0 Town of Highland Beach • City of Riviera Beach CRA 0 Town of Lake Clarke Shores • North Palm Beach Heights Water Control 0 Town of Manalapan District 0 Town of Ocean Ridge • Palm Beach County Solid Waste Authority 0 Town of Palm Beach • Port Mayaca Cemetery 0 Town of Palm Beach Shores • Town of South Palm Beach Village of Tequesta 21 Page 459 of 507 A ON Item #1. &M Non -Profit Experience While with the firm Ron has worked on the audits of the following non-profit entities: • Area Agency on Aging of Palm Beach/Treasure South American Mission, Inc. Coast, Inc. 0 Western Palm Beach County Mental Better Business Bureau of Palm Beach County, Inc. Health Clinic • Palm Beach County Chapter, The American Red 0 World Servants, Inc. Cross Ron DeSantis. Governor Halsey Beshears. Secretary dbpr a r •� STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES BENNETT, NELSON RONALD 8664 ROSALI E COURT i- BOYNTON BEACH FL 334721 LICENSE NUMBER. AC(]019988 EXPIRATION DATE: DECEMBER 31, 2021 Always verify licenses online at MyFloridaiicense.com Pr- �•; Do not alter this document in any form. a r. k Wr This is your license. It is unlawful for anyone other than the licensee to use this document. Village of Tequesta 22 Page 460 of 507 A ON Item #1. &M TERRY L. MORTON, JR., CPA Terry L. Morton, Jr. is a partner with Nowlen, Holt & • Miner, P.A. and has been with the firm for 31 years. His education includes a B.S. (with honors) and • M.Acc. from the University of Florida. He has also • received a Certificate of Educational Achievement in both Governmental and Non -Profit Accounting • and Auditing from the AICPA. He is licensed as a CPA in Florida and affiliated with the following • organizations: • Relevant Continuing Professional Education American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants Florida Government Finance Officers' Association (FG FOA) Jerome Golden Center for Behavioral Health, Inc., Treasurer Jerome Golden Center Foundation, Treasurer Kairos Prison Ministry — Martin County, Financial Secretary Some of Terry's more current seminars include the following: • 04/19 Fraud, Automated Controls & Cybersecurity • 06/19 Changes to Government Auditing Standards • 06/19 Ethics and Professional Conduct • 06/19 Auditing Developments • 08/19 COSO Internal Controls • 09/19 FICPA State and Local Government Conference • 09/19 Common Errors in Not for Profit Financial Reporting • 09/19 GASB Implementation - Leases • 05/20 Using Microsoft Teams for Remote Work • 06/20 FGFOA 2020 Annual Conference Governmental Experience While with the firm Terry has managed the audits of the following governmental entities: • Belle Glade Housing Authority 0 Loxahatchee River Environmental Control • Children's Services Council of Broward County District • Children's Services Council of Palm Beach 0 Okeechobee Utility Authority County • Palm Beach County • City of Belle Glade 0 Port of Palm Beach • City of Greenacres 0 Seacoast Utility Authority • City of Pahokee 0 Solid Waste Authority of Palm Beach County • City of Palm Beach Gardens 0 Town of Gulf Stream • City of Riviera Beach 0 Town of Jupiter Inlet Colony • City of Riviera Beach CRA . Town of Lake Park • Crossings at Fleming Island Community 0 Town of Loxahatchee Groves Development District 0 Town of Mangonia Park • Florida Governmental Utility Authority 0 Town of Palm Beach Shores • Glades Utility Authority 0 Town of Sewall's Point • Hendry County 0 Village of North Palm Beach • North Palm Beach Heights Water Control 0 Village of Tequesta District • West Palm Beach Golf Commission • Jupiter Inlet District Village of Tequesta 23 Page 461 of 507 A ON Item #1. &M Non -Profit Experience While with the firm Terry has worked on the audits of the following non-profit entities: • Adopt -A -Family of the Palm Beaches, Inc. • Hanley Center Foundation, Inc. • Alzheimer's Association, Southeast Florida 0 Healthy Start Prenatal and Infant Care, Inc. Chapter 0 Help Becomes Hope, Inc. • Area Agency on Aging of Palm 0 Hospice Foundation of Palm Beach County, Beach/Treasure Coast, Inc. Inc. • Better Business Bureau of PBC, Inc. 0 Hospice of Palm Beach County, Inc. • Catholic Charities of the Dioceses of Palm 0 Institute for Ethnomedicine, Inc. Beach 0 Loxahatchee River District • Center for Children in Crisis, Inc. 0 Milagro Foundation, Inc. • Comprehensive Aids Program of Palm Beach e New Beginnings Community Development County, Inc. Center, Inc. • Doveland, Inc. 0 NOAH Development Corporation • Early Learning Coalition of Broward 0 NOAH, Inc. • Early Learning Coalition of Palm Beach • Parent -Child Center, Inc. • Executive Service Corps of Southeast Florida • Palm Beach County Chapter, The American • Florida Community Health Centers, Inc. Red Cross • Florida Community Health Centers, Inc. 0 Palm Beach Dramaworks, Inc. Retirement Plan 0 Palm Beach County Resource Center, Inc. • Glades Area ARC • South America Mission, Inc. • Glades Community Development Corporation e Street Beat, Inc. • Glades Diamond, Inc. 0 The Lord's Place, Inc. • Glades Pioneers, Inc. 0 Urban League of Palm Beach County • Haitian Center for Family Services, Inc. 0 Western Palm Beach County Mental Health • Hanley Center, Inc. Clinic • World Servants, Inc. • Young Women's Christian Association Village of Tequesta 24 Page 462 of 507 A ON Item #1. &M �c Ron DeSantis. Governor Halsey Beshears, Secretary F rida pr • STATE OF FLORIDA Rrt DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES MORTON, TERRY L JR V NOWLEN, HOLT & MINER, P.A� `515 N. FLAGLER DRIVE AZ `'�+■� SUITE 1700 WEST PALM BEACH FL 33401 LICENSE NUMBER.`AC0020054 EXPIRATION DATE: DECEMBER 31, 2021 Always verify licenses online at MyFloridaLicense.com T=` ❑o not alter this document in any form. " 4r This is your license. It is unlawful for anyone other than the licensee to use this document. Village of Tequesta 25 Page 463 of 507 A ON Item #1. &M MARK J. BYMASTER, CPA, CFE Mark Bymaster is a manager at Nowlen, Holt & • Miner, P.A. with 13 years of experience. His education includes a B.S. in Finance and • Information Studies from Florida State University. • He received a MAcc. and a Masters in Economics from Florida Atlantic University. He is licensed as • a CPA in Florida and is a Certified Fraud Examiner. Mark is affiliated with the following organizations: Relevant Continuing Professional Education American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants Florida Government Finance Officers' Association (FGFOA) Association of Certified Fraud Examiners Some of Mark's more current seminars include the following: • 05/16 GASB Statements No. 74 and 75 0 11 /16 • 07/16 Fraud Examination for Managers and Auditors 0 05/17 • 10/16 New Single Audit Uniform Guidance 0 06/17 Requirements 0 06/18 • 10/16 GASB Fair Value . 09/19 • 11 /16 Fraud Risk in the SLG Environment • 06/20 Governmental and Non -Profit Experience Efficient Single Audits and Changes to the Federal Audit Clearing House Non -Profit Update FGFOA 2017 Annual Conference Government Accounting GASB Implementation Guides for Fiduciary Activities and Leases FGFOA 2020 Annual Conference While with the firm Mark has worked on the audits of the following governmental and non-profit entities: • Area Agency on Aging of Palm • Town of Gulf Stream Beach/Treasure Coast, Inc. 0 Town of Highland Beach • City of Boynton Beach 0 Town of Juno Beach • City of Greenacres 0 Town of Lake Clarke Shores • City of Riviera Beach 0 Town of Manalapan • City of Riviera Beach CRA 0 Town of Ocean Ridge • City of Pahokee 0 Town of Palm Beach • Hanley Center, Inc. 0 Seacoast Utility Authority • Hanley Center Foundation, Inc. 0 Solid Waste Authority of Palm Beach County • Loxahatchee River District • Young Women's Christian Association • Palm Beach County Chapter, The American Red Cross Village of Tequesta 26 Page 464 of 507 A ON Item #1. &M Ron DeSantis. Governor Halsey Beshears, Secretary dbnda pr • STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES Z BYMASTER, MARK JAM ES 515 N FLAGLER DR SUITE 1700 WEST PALM BEACH, FL 33401 LICENSE NUMBER: AC44933 EXPIRATION DATE: DECEMBER 31,2021 Always verify licenses online at MyFloridaLicense.com 0 7 _*%, E �r-'Kr L F .06 I Do not alter this document in any form. .1•rL This is your license. It is unlawful for anyone other than the licensee to use this document. C, SLiU V. Village of Tequesta 27 Page 465 of 507 A ON Item #1. &M WILLIAM C. KISKER, CPA William C. Kisker is a manager at Nowlen, Holt & American Institute of Certified Public Miner, P.A. with 46 years of experience. His Accountants education includes a B.S. in Business • Florida Institute of Certified Public Accountants Administration from Florida State University. He is • Florida Government Finance Officers' licensed as a CPA in Florida and is affiliated with Association (FGFOA) the following organizations: Relevant Continuing Professional Education Some of Bill's more current seminars include the following: • 11/16 Compilation and Review Guide • • 11/16 Internal Control and Fraud in Governmental and Nonprofit Entities • • 11/16 Governmental Auditing Standards — Yellow Book • • 11/16 Audits of State -Local Governments • • 12/16 Overview of Governmental Accounting • 12/17 Preparing Governmental Financial Statements 12/17 Assessing and Responding to Identified Risk 12/17 Reporting on Noncorporate Entities and Internal Control 06/18 Government Accounting 09/19 GASB Implementation Guides for Fiduciary Activities and Leases 06/20 FGFOA 2020 Annual Conference Governmental Experience While with the firm Bill has worked on the audits of the following governmental entities: • City of Belle Glade 0 Town of Jupiter Inlet Colony • North Palm Beach Heights Water Control 0 Town of Lake Park District 0 Town of Mangonia Park • Seacoast Utility Authority 0 Town of Palm Beach Shores • Okeechobee Utility Authority 0 Village of North Palm Beach • Town of Gulf Stream Village of Tequesta 28 Page 466 of 507 A ON Item #1. &M Ron DeSantis, Governor Halsey Beshears, Secretary JF12�da dopr STATE OF FLORIDA va DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES KISKER, WILLIAM C AV PO B 0 X 347 mws#-q WEST PALM BEACH, FL33402 LICENSE NUMBER: AC0004789 EXPIRATION DATE: DECEMBER 31,2021 Always verify licenses online at MyFlorldalLicense.com Do not alter this document in any form. :r This is your license. It is unlawful for anyone other than the licensee to use this document. Village of Tequesta 29 Page 467 of 507 A ON Item #1. &M Project Approach Understand operations environment Evaluate internal controls and need for test of controls Assess audit risk and determine materiality levels Develop audit strategy Audit Procedures Prepare audit programs Perform test of Test compliance Fulfill with laws and Program -specific transactions regulations testing requirements Continuous Procedures Re-viewofvork papers by Discuss audit and internal control findings with partner and manager management Finalize audit procedures Reporting Assist management Communicate Present Audit with financial final results to Report to the statement completion management Board Village of Tequesta 30 Page 468 of 507 A ON Item #1. &M Audit Approach Along with information gathered from the Village, we will use our broad experience with other governmental entities to plan an efficient and effective audit strategy. Our audit will be conducted in accordance with Generally Accepted Auditing Standings and Government Auditing Standards. We will also consider state statutes and local ordinances applicable to the Village. The audit engagement will be segmented into the following stages: • Develop an Audit Plan • Execute the Audit Plan • Completion and Reporting 1. Develop an Audit Plan In order to provide the Village with the most efficient audit services, NH&M will need to develop an in-depth understanding of the Village and its operations. To obtain this understanding, NH&M will discuss operations with Village staff and review budgets, organizational charts, Village manuals and other sources of information. During this time the engagement partner and supervisory team members will meet with Village staff to discuss timing and other expectations the Village has regarding the audit process. During this phase we will perform the following: • Conduct an entrance conference • Communicate with the predecessor auditor and review prior year workpapers, financial statements, and management letters • Document the nature, timing, and extent of procedures to be performed to obtain sufficient and appropriate audit evidence • Perform risk assessment procedures • Document the Village's internal control procedures and perform walk-throughs and interviews with Village staff • Prepare audit programs based on risk assessments • Perform analytical procedures on account balances • Request assistance from Village staff in the preparation of certain schedules and have staff pull requested documentation Risk Assessment Our audit will be conducted on a risk -based approach. Risk assessment procedures will be performed to provide a basis for the identification and assessment of risks of material misstatement at both the financial statement and relevant assertion levels. Assessed risk considers planning materiality and the identification of significant accounts. Significant accounts are identified based on quantifiable information and the extent to which they are affected by subjective judgments. Village of Tequesta 31 Page 469 of 507 A ON Item #1. &M Consideration of Fraud Generally Accepted Auditing Standards establishes standards and provides guidance on the auditor's responsibility to consider the risk of fraud and to design the audit to provide reasonable assurance of detecting fraud that result in the financial statements being materially misstated. The auditor's consideration of fraud is not separate from consideration of risk, but is integrated into the overall risk assessment process. There are two types of misstatements that are relevant to the auditor's consideration of fraud in a financial statement audit: • Misstatements resulting from fraudulent financial reporting Misstatements resulting from misappropriation of assets When assessing the risk of material misstatement due to fraud, NH&M will consider the type of risk, the significance of the risk, the likelihood of fraud occurring, and the pervasiveness of the risk. The following risk assessment process is used to identify fraud risks: • Hold a discussion among engagement team members to consider the susceptibility of the Village's financial statements to material misstatements due to fraud • Make inquiries of management and other Village staff • Evaluate unusual or unexpected relationships identified by analytical procedures Assistance to be Provided by Village Staff In order to perform an effective and efficient audit, we will rely on Village staff to prepare reconciling and back-up schedules, as well as retrieve back-up documents as necessary which may include budget and related materials, organizational charts, manuals and programs, and financial and other management information systems. Management level employees will also be relied upon to answer various audit questions and explain particular variances as they arise. Staff and management will be allowed necessary time to comply with our audit requests for documents; our staff will always be available to answer any questions Village staff may have on documents or schedules requested. 2. Execute the Audit Plan After obtaining a thorough understanding of the Village, the audit team will perform the majority of transaction testing and complete audit requirements during the execution of the audit plan. During this segment of the audit we will: • Obtain third party confirmations • Test account balances and details • Perform analytical procedures • Test transactions and controls • Test compliance with applicable laws and regulations Village of Tequesta 32 Page 470 of 507 A ON Item #1. &M Computer Assisted Audit Techniques Computer Assisted Audit Techniques are used to automate and simplify the data analysis process. NH&M uses IDEA Data Analysis Software which allows us to extract and look at data from different angles to gain greater insight into the Village's operations. The IDEA software can accept electronic records from virtually any bookkeeping/financial accounting system. With the help of IDEA we can quickly select a statistically valid sample of transactions on which to base our audit, evaluate general ledger accounts and journal entries, and even detect fraud. We do this work from our office, saving your staff time and inconvenience. Communications Our firm's working relationship with the Village will stress communication and prompt discussion of all- important matters as they arise. We will report at least bi-weekly to the Village on the status of any potential audit adjustments, so that the Village may have adequate opportunity to investigate, gather information, and respond as necessary. If necessary, the partner and manager in charge will meet with Village representatives on any material matters that could affect the financial position or results of operations and will attend the audit committee meeting and Council meetings, on an as needed basis, for discussion of the audit reports as deemed necessary by the Village. We maintain open communication with clients and respond within 24 hours to requests for assistance with, or information on, accounting and other reporting matters. We encourage clients to call year-round to discuss questions or concerns as they arise, at no additional charge. 3. Completion and Reporting The final step in the audit process is the completion and reporting segment. During this segment all audit documentation will be reviewed by the partners to ensure that the testing performed supports the conclusions reached. This stage also includes preparing the financial statements in accordance with auditing and firm standards. The final segment will include, but is not limited to the following: • Perform final analytical procedures • Review draft financial statements and prepare draft reports for the Village to review • Discuss audit findings with management • Conduct an exit conference with Village management and/or audit committee • Presents the audit report to Village Council Village of Tequesta 33 Page 471 of 507 A ON Item #1. &M Management Letter Philosophy We are required to comply with certain professional standards regarding reporting on internal control, compliance, illegal acts, and errors and irregularities. In addition, it is our firm's philosophy to assist our clients in improving their accounting policies and procedures. We do not recommend change for the sake of change. Our recommendations will focus on the effectiveness and efficiency of the operations and financial reporting of the Village. We will not suggest any change if it is not practical and cost effective. Reports Following the completion of the audit, we will issue the following reports: A. A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles. B. A report on internal control structure based on the auditor's understanding of the control structure and assessment of control risk. C. Reports on compliance with applicable laws and regulations. D. Schedules of federal and state financial assistance and related reports on the administering of federal and state financial assistance programs, if applicable. E. A report to management (management letter). F. A report on Bond Compliance and other documents necessary to issue the bonds (comfort letters), if applicable. G. An immediate, written report of all irregularities and illegal acts discovered. In the required report(s) on internal controls, we will communicate any significant deficiencies found during the audit. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Village's ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Village's financial statements that is more than inconsequential will not be prevented or detected by the Village's internal control. Significant deficiencies that are also material weaknesses will be identified as such in the report. The report on compliance will include all material instances of noncompliance. Village of Tequesta 34 Page 472 of 507 A ON Item #1. &M Segmentation of the Engagement The following chart presents key procedures and estimated number of hours by employee classification for our proposed segmentation of the engagement. Audit Segment Partner Manager Staff Hours General Planning X X 40 Consideration of Internal Control Structure X X 20 Development of Audit Programs X X 40 Substantive Tests X X 100 Tests of Compliance X X 100 Analytical Procedures X X 60 Report Preparation and Review X X 60 Support X 20 Total Hours 100 240 100 440 Sample Size and Statistical Sampling Audit sampling is the application of an audit procedure to less than 100% of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class. The items constituting the account balance or class of transactions of interest are the population. The portion of the account balance or class of transactions to be examined is the sample. It is important to note that a test that involves application of procedures to less than 100% of the items in the population but that does not involve projecting the results to the entire account balance or class of transactions is not audit sampling. All audit sampling involves judgment in planning and performing the sampling procedure and evaluating the results of the sample. The audit procedures performed in examining the selected items in a sample generally do not depend on the sampling approach used. When a decision is made to use audit sampling, the auditor must choose between statistical and non - statistical sampling. The choice is primarily a cost -benefit consideration. If sampling is used, some sampling risk is always present. Statistical sampling uses the laws of probability to measure sampling risk. Any sampling procedure that does not measure the sampling risk is a non -statistical sampling procedure. A properly designed non -statistical sampling application can provide results that are as effective as those from a properly designed statistical sampling application. Village of Tequesta 35 Page 473 of 507 A ON Item #1. &M Statistical sampling generally involves additional costs to design individual samples that meet statistical requirements and to select the items to be examined. The basic requirements that relate to all audit samples, statistical and non -statistical, are as follows: • Planning — Relate the population to the objective of the audit tests • Selection — Select items that can be representative of the population • Evaluation — Project sample results to the population and consider sampling risk Audit sampling may not always be appropriate. It may be more efficient to test an account balance or class of transactions by applying analytical review procedures. In some cases, legal requirements might necessitate 100% examination. In other situations, some items might be examined 100% because acceptance of sampling risk is not justified or 100% examination is more cost effective in the circumstances. Our professional judgment will be used to determine whether sampling is appropriate. Extent of Use of Electronic Data Processing and Availability of Automated Audit Software Our office uses computers extensively to perform audit steps that a computer can accomplish faster and more efficiently than manual calculations. The following will be performed on computers: • Development of trial balances and lead schedules — We will download your trial balance to our firm's specialized audit software. As we make adjusting journal entries, they will be electronically posted, and an updated trial balance will be available immediately. • Analytical Review — After being downloaded and updated, the trial balance will be available for analytical review. The information can also be imported into Excel spreadsheets for additional calculations and analysis. • Efficient paperless environment — Our firm utilizes AdvanceFlow software, which allows us to conduct paperless engagements. Paperless audits facilitate our firm with the following advantages: • Simultaneous access to workpapers by multiple users Enhanced collaboration among audit team members for sharing and reviewing workpapers • Linking CSA, Excel, and Word documents/files to generate reports • Faster turnaround time for financial statements and the auditor's report • Electronic Reports — We provide our clients with original PDF copies of the auditor's report rather than a scanned version of the report. • Citrix° ShareFile° — NH&M uses ShareFile, a web -based software that helps us exchange files, regardless of size, easily, securely and professionally with our clients. Village of Tequesta 36 Page 474 of 507 A ON Item #1. &M Analytical Procedures Analytical procedures are an important part of the audit process and range from simple comparisons to the use of complex models involving many relationships and elements of data. Understanding financial relationships is essential in planning and evaluating the results of analytical procedures and requires knowledge of the client and the industry in which the client operates. Understanding the purpose of analytical procedures and the limitations of those procedures is also important. Accordingly, the relationships and types of data used, as well as conclusions reached when recorded amounts are compared to expectations, require the auditor's judgment. We will use analytical procedures to: • Assist in planning the nature, timing, and extent of other auditing procedures • Obtain evidential matter about particular assertions related to account balances of classes of transactions Review of financial information in the final review stage of the audit When used as substantive tests, analytical procedures may include, but not be limited to, the following: • Comparison of prior year and current year balances • Comparison of actual and budgeted amounts • Ratio and trend analysis Predictive tests based upon relationships between financial and nonfinancial information Internal Control Procedures The Village's Council, management, and other personnel establish the internal control structure of the Village, which is an important source of information about the types and risks of potential material misstatements that could occur in financial statements. We will use this information to design appropriate substantive tests that will provide reasonable assurance of detecting material misstatements. We usually perform these procedures only to gain a general understanding of the overall internal control structure and the way the Village operates. Under most circumstances, we believe formal documentation of control activities, including tests of controls, is not the most efficient method of achieving audit objectives in most entities your size. We will use all the internal control information we gather as a supplement to our industry and audit knowledge to ensure the development of the most efficient audit possible for the Village. Village of Tequesta 37 Page 475 of 507 A ON Item #1. &M In evaluating the control environment of the Village, we will consider items such as the following: • Frequency of Council meetings • Qualifications and involvement of Council members • Other external factors Control activities are policies and procedures that help ensure that management's directives are carried out and the Village's objectives are met. The types of items we will consider in understanding your control activities are: • Policies for comparing actual results to budgeted amounts • Billing and collection procedures Purchasing procedures, such as the use of competitive bidding • Payment procedures Tests of Compliance with Laws and Regulations Audits conducted in accordance with generally accepted auditing standards provide the basis for expressing an opinion on the fairness of financial statements in accordance with generally accepted accounting principles. However, due to the special nature of governments, the traditional audit scope has been broadened to encompass determinations of whether the governmental unit has complied with governing laws, regulations, rules, grantor guidelines, and other finance related legal requirements. Generally, compliance criteria can be found in Florida law, rules, grant agreements, local ordinances, resolutions, policies, contracts and similar documents. Specific compliance criteria will be identified early in the audit process in order to facilitate the design and performance of appropriate audit procedures for testing compliance. The following are examples of the types of laws and regulations that may have a direct and material effect on the financial statements: • Procurement • Taxing authority • Legal authority for transactions Tax reporting • Establishment of funds • Debt limitations Budgets and budgetary reporting Restrictions on expenditures NH&M has performed governmental audits for over 50 years. Thus, we have developed numerous compliance checklists to enhance the efficiency and effectiveness of compliance testing. These checklists are designed and continuously updated to test compliance with current Florida Statutes, Rules of the Auditor General, and other legal and regulatory requirements. These checklists will increase the efficiency of our audit of the Village. Village of Tequesta 38 Page 476 of 507 A ON Item #1. &M For compliance testing, we will simultaneously conduct tests of items that can be quantified in terms of dollars and substantive tests of transaction classes and account balances. Under this approach, items selected for substantive testing will also be tested for compliance. Because of the type of evidence available, certain compliance requirements do not lend themselves to testing in conjunction with substantive tests. These requirements will be tested by inquiry, observation, and inspection. The audit process is guided by generally accepted auditing standards and not by specific cookbook -type procedural instructions. Therefore, the auditor's professional judgment is an extremely important element in defining the audit scope properly, especially with respect to compliance testing. Audit Sampling As mentioned previously, audit sampling involves judgment in planning and performing the sampling procedure and evaluating the results of the sample. When a decision is made to use audit sampling, the auditor must choose between statistical and non -statistical sampling. Because of the costs associated with audit sampling, it is important to consider the effectiveness of alternative approaches before concluding that sampling is necessary. Our professional judgment will be used to determine whether sampling is appropriate. Audit Timeline A tentative schedule for performing key aspects of the audit follows: • Once the engagement letter is executed, we will meet with Village personnel and schedule two to three days of interim procedures. • Both a detailed audit plan and a list of schedules to be prepared by the Village staff will be provided to the Village no later than October 30. • Field work will conclude no later than February 28th (depending on the availability of the end -of -year records) following the close of the fiscal year. • Review of draft Comprehensive Annual Financial Report and required audit reports including the management letter will be completed by the second week of March, following the close of the fiscal year. (Depending on the availability of the draft Comprehensive Annual Financial Report) • Exit conference for the discussion of audit findings, if any, will be held with Village staff prior to submission of final reports. • Final reports and management letter will be issued as of the last day of March, following the close of the fiscal year. • NH&M will present the final Annual Financial Statements to the Village Council. Village of Tequesta 39 Page 477 of 507 A ON Item #1. &M Availability of Firm NH&M is able and willing to commit and maintain staffing, both number and level, to successfully conclude the audit within the specified time constraints and to begin work with minimum notice. Ron Bennett, Audit Partner, and Mark Bymaster, Manager, will be free to meet with the administration and Village Council for discussion of the audit report, or any other material matters that could affect the financial position or results of operations, as deemed necessary by the Village. Report Format A copy of the Town of Juno Beach Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2020 has been included in this proposal. An electronic copy has also been included for your convenience on Demandstar. Village of Tequesta 40 Page 478 of 507 A ON Item #1. M EXHIBITS Village of Tequesta Page 479 of 507 Agenda Item #1. EXHIBIT A - Proposal Certification I have received, read and agree to the all terms and conditions as set forth in RFP# FINO 1--21, Independent Audit Services. I hereby recognize and agree that upon execution by an authorized officer of the Village of Tequesta, this Proposal Package, together with the RFP, the resulting Contract, and all other documents prepared by or on behalf of the Village of Tequesta for this solicitation, shall become a binding agreement between the parties for the services to be provided in accordance with the terms and conditions set forth herein. I further certify that all information and documentation contained within this Proposal to be true and correct. Edward T. Holt 'T. Printed Name / Signature ---------------r----------------------------- ------- ------------------------------------------------------------- -------------- Addendum Acknowledgment (if applicable): Proposer acknowledges that the following addenda have been received and are included in his/her Proposal Package: Addendum No. Dalg,g� 1 03/17/2021 2 03/30/2021 ----------------------------------------------------------------------------------------------------------------------------- Statement of No Proposal (if applicable): The above named company does not intend to submit a proposal for the following reason: insufficient time to respond, do not offer product or service, unable to meet specifications, schedule will not permit or any other reason as stated: N/A Page,4480 of 507 Agenda Item #1. STATE OF Florida COUNTY OF Palm Beach Edward T. Holt President EXHIBIT B - NON -COLLUSION AFFIDAVIT ss 1 (Sole owner, member of firm, corporate official) (Complete and submit with proposal) being duly sworn, says that he/she is of Nowlen, Holt & Miner, P.A. (iiidividual, firm or corporate name) which has by the enactment of this document affirmed that he/she, in the preparation of the bid/proposal estimates, has not entered into any verbal and/or written agreement with any of the other bidders/proposers or their agents for the specific purpose of fixing bid/proposal estimates to benefit him/her-self or the firm he/she represents. Cei-tification: The Undersigned Bidder/Proposer certifies that it has not been convicted of bribery or attempting to bribe an officer or employee of the State of Florida, or any unit of government in the State of Florida, nor has the Bidder/Proposer made an admission of guilt of such conduct which is a matter of record, nor has an official, agent, or employee of the Bidder/Proposer committed bribery or attempted bribery on behalf of the Bidder and pursuant to the direction or authorization of a responsible official of the Bidder. The Undersigned Bidder/ Proposer further certifies that it is not barred from bidding on this contract as a result of a conviction for the violation of state laws prohibiting bid -rigging or bid -rotating. SignatureSri T Subscribed and sword to me this 09 day of April 20 21. (seal) Notary Public `, OYP,,, GERALDINE SIBEL C+ Commission # GG 943259 Expires April 30, 2024 OF f� Bonded Thru Troy Fain insurance 800-385-70 19 Page,4481 of 507 Agenda Item #1. EXHIBIT C - Conflict of Interest Statement This Request for Proposal is subject to the conflict of interest provisions of the policies and Code of Ordinances of the VILLAGE OF TEQUESTA, the Palm Beach County Code of Ethics, and the Florida Statutes. The Bidder shall disclose to the VILLAGE OF TEQUESTA any possible conflicts of interests. The Bidder's duty to disclose is of a continuing nature and any conflict of interest shall be immediately brought to the attention of the VILLAGE OF TEQUESTA. CHECK ALL THAT APPLY: OTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal due to any other clients, contracts, or property interests. ZTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the policies and Code of Ordinances of the Village of Tequesta, as amended from time to time. OTo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in the Palm Beach County Code of Ethics, as amended from time to time. ETo the best of our knowledge, the undersigned business has no potential conflict of interest for this Proposal as set forth in Chapter 112, Part III, Florida Statutes, as amended from time to time. IF ANY OF THE ABOVE STATEMENTS WERE NOT CHECKED, the undersigned business, by attachment to this form, shall submit information which may be a potential conflict of interest due to any of the above listed reasons or otherwise. The undersigned understands and agrees that the failure to check the appropriate blocks above or to attach the documentation of any possible conflicts of interest may result in disqualification of your proposal or in the immediate cancellation of your agreement, if one is entered into. Nowlen, Holt & Miner, P.A. COMPANY OR INDIVIDUAL NAME T. AUTHORIZED SIGNATURE Edward T. Holt NAME (PRINT OR TYPE) President TITLE, IF A COMPANY Page,A82 of 507 Agenda Item #1. EXHIBIT D - Drug -Free Workplace Form The undersigned vendor in accordance with Florida Statutes, Chapter 287, Section 287.087 hereby certifies that Nowlen, Holt & Miner, P.A. does: (Name of Business) 1. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that will be taken against employees for violations of such prohibition. 2. Inform employees about the dangers of drug abuse in the workplace, the business's policy of maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance programs, and the penalties that may be imposed upon employees for drug abuse violations. 3. Give each employee engaged in providing the commodities or contractual services that are under bid a copy of the statement specified in subsection (1). 4. In the statement specified in subsection (1), notify the employees that, as a condition of working on the commodities or contractual services that are under bid, the employee will abide by the terms of the statement and will notify the employer of any conviction of, or plea of guilty or nolo contendere to, any violation of Florida Statutes, Chapter 893 or of any controlled substance law of the United States or any state, for a violation occurring in the workplace no later than five (5) days after such conviction. 5. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or rehabilitation program if such is available in the employee's community, by any employee who is so convicted. 6. Make a good faith effort to continue to maintain a drug -free workplace through implementation of this section. As the person authorized to sign the statement, I certify that this firm complies fully with the above requirements. Edward T. Holt Proposer's Name Signature 04/09/2021 Date Page,4A83 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Nowlen, Holt & Miner, P.A. Reference (Name): City of Belle Glade Name/Title: Diana L. Hughes - Assistant Finance Director Project: Independent Auditing Services Project Manager: Terry L. Morton Other Key Project Personnel: Bill Kisker RFP No.: FINO 1-21 RFP Title: Independent Audit Services Phone: 561-996-0100 Fax: N/A Total Project Cost: 0 ) Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Independent Auditing Services Fiscal Year through 2019. Please see attached Letter of Recommendation on the following page. No. Questions Ratin Comments 1. Rate the level of commitment of the firm to your project. Did they devote the time and management staff necessary for successful and timely work? 2. Rate the quality of customer service and the competence and accessibility of the personnel. 3. Rate how well the firm listened and understood the project specific needs of our organization. 4. Rate how well the firm met the major schedule milestones for the project. 5. Rate the firm's success at minimizing and controlling potential mistakes. 6. Rate the overall quality of the work. 7. Rate the technical competence of the firm and its consultants. 8. Rate the integrity and professionalism of the firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes ❑ No ❑ Rating: ]Poor 2=Fair 3 Average 4=Good 5 Excellent Signature Date (1) Project Cost information can be made available upon award of contract Page4484 of 507 Agenda Item #1. A Murn k-,ipal CoTporation sinu Sqtembur 11, 1945 Tel: 561-996-0100 Fax, 561-992-2215 Ci*ty of Belle Glade Uepartment ol �- ir i r-_ir ice June 7, 2019 Nowlcii, Holt & Miner, P.A. 515 N. Flagler Drive, Suite 1700 West Pahn Beach, Fl 33402 Athi- Mark Bymaster RET: Recommendation and Reference vvwvv.be11eg1adegov.carn The City of Belle Cilade highly recommends the auditing firm and services provided Ley Nowlen, Holt & Miner, P.A. The firin has provided auditing and financial tom missionem reporting services to the City for several years with OLItStanding audit support. Steve B. Wilson Nowlen, Ho It & M, iner, P.A. has been successful in selection for award frorn several Mayor *' I. competitive RFP s tor auditing services issued during this period. 'I'lie firill has Man/ Ross Wilkerson continued to provide needed guidance anti oversight on implementation of GAS13 vice mayor pronowicements and can tailor their services to the size and needs of the organization. Michael C. Martin Tr surer If you have any qiiestions, I can be reached at 561-992-1610, Johnny Burroughs, Jr. Larry Underwood Sine rel. y rr r b�i Lomax Harrell e Director of Finance City Manager 11 Dr. Martin Luther King, Jr. Blvd., West e Belle Glade, FL 33430 Page4U5 of 507 Agenda Item #1. EXHIBIT E — Reference Form Company under Review: Nowlen, Holt & Miner, P.A. Reference (Name): Town of Manalapan Name/Title: Linda Stumpf - Town Manager Project: Independent Auditing Services Project Manager: N. Ronald Bennett Other Key Project Personnel: Mark Bymaster RFP No.: FINO 1-21 RFP Title: Independent Audit Services Phone: 561-383-2546 Fax: N/A Total Project Cost: 0 ) Describe the scope of work of the contract awarded by your company/agency to this firm. Please include year of project completion: Independent Auditing Services Fiscal Year through 2019. Please see attached Letter of Recommendation on the following page. No. Questions Ratin Comments 1. Rate the level of commitment of the firm to your project. Did they devote the time and management staff necessary for successful and timely work? 2. Rate the quality of customer service and the competence and accessibility of the personnel. 3. Rate how well the firm listened and understood the project specific needs of our organization. 4. Rate how well the firm met the major schedule milestones for the project. 5. Rate the firm's success at minimizing and controlling potential mistakes. 6. Rate the overall quality of the work. 7. Rate the technical competence of the firm and its consultants. 8. Rate the integrity and professionalism of the firm. 9. If you have a similar contract to undertake in the future, would the firm be considered? Yes ❑ No ❑ Rating: ]Poor 2=Fair 3 Average 4=Good 5 Excellent Signature Date (1) Project Cost information can be made available upon award of contract Page4486 of 507 Agenda Item #1. °W" °F TOWN OF MANALAPAN 600 South Ocean Boulevard, Manalapan, Florida 33462-3398 Telephone (561) 585-9477 Fax (561) 585-9498 Email: townhall@manalapan.org www.manalapan.org NAILL �f* June 10, 2019 Re; Letter of Reference for Nowlen, Holt & Miner, PA To wham It May Concern, Nowlen, Holt & Miner, PA has been performing auditing services to the Town for the last fifteen (15) years. The team has the professional qualifications and necessary experience to fulfill all of our auditing requirements in an efficient, timely and cast effective manner. During this time I have worked closely with the auditors, and they consistently demonstrated professionalism along with an understanding of local government auditing GASB requirements. Please do not hesitate to contact me if you have any questions regarding or require additional information. Sincerely, Linda A. Stu Town Manager/Fin see D ector Page4W87 of 507 Agenda Item #1. EXHIBIT F — Notification of Public Entity Crimes Lave Pursuant to Section 287.133, Florida Statutes, you are hereby notified that a person or affiliate who has been placed on the convicted contractors list following a conviction for a public entity crime may not submit a Proposal on a contract to provide any goods or services to a public entity; may not submit a Proposal on a contract with a public entity for the construction or repair of a public building or public work; may not submit Qualifications on leases or real property to a public entity; may not be awarded or perform work as a contractor, supplier, sub -Proposer, 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 [F.S.] for Category Two [$35,000.00] for a period of thirty-six (36) months from the date of being placed on the convicted contractors list. Acknowledged by: Nowlen, Holt & Miner, P.A. Firm Name -a W� 7"'G 40-.-X* Signature Edward T. Holt, President Name and Title (Print or Type) 04/09/2021 Date Page4a88 of 507 Agenda Item #1. EXHIBIT G — Truth -in -Negotiation Certificate The undersigned warrants: i) that it has not employed oi• retained any company oi• person, other- than bona fide employees working solely foi• the undersigned, to solicit oi• secure the Agreement and ii) that it has not paid oi• agreed to pay any person, company, coi•poi•ation, individual, oi- firm other than its bona fide employees working solely foi• the undersigned oi• agreed to pay any fee, commission, percentage, gift, oi• any other consideration contingent upon or resulting from the award or making of the Agreement. The undersigned certifies that the wage rates and other- factual unit costs used to determine the compensation provided foi• in the Agreement are accurate, complete, and current as of the date of the Agreement. This document must be executed by a Coi•poi•ate Officer'. Name: Edward T. Holt Title: President Date: 04/09/2021 Signature: Page'IU9 of 507 Agenda Item #1. EXHIBIT H — Village Clerk's Office ADA Compliancy Statement The Village of Tequesta strives to be an inclusive environment. As such, it is the Village's policy to comply with the requirements of Title II of the American with Disabilities Act of 1990 ("ADA") by ensuring that the Contractor's [agreement /bid documents and specifications] are accessible to individuals with disabilities. To comply with the ADA, the Contractor shall provide a written statement indicating that all [ agreement /bid documents and specifications], from Contractor, including files, images, graphics, text, audio, video, and multimedia, shall be provided in a format that ultimately conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0 (Dec. 11, 2008) ("WCAG 2.0 Level AA"), published by the World Wide Web Consortium (" W3C"), Web Accessibility Initiative (" WAI"), available at the Web Content Accessibility Guidelines page (http://www.w3.org/TR/WCAG). Required Confirmation: Edward T. Holt I, , have read the above compliancy statement and confirm the agreement, bid documents and specifications, including files, images, graphics, text, audio, video, and multimedia, contained within this bid packet are accessible to individuals with disabilities and conforms to the Level AA Success Criteria and Conformance Requirements of the Web Content Accessibility Guidelines 2.0. T Representative Signature Date: 04/09/2021 Page'5490 of 507 Agenda Item #1. EXHIBIT I - Palm Beach County "Cone of Silence" Code Sec. 2-355. - Cone of silence. (a) "Cone of silence" means a prohibition on any communication, except for written correspondence, regarding a particular request for proposal, request for qualification, bid, or any other competitive solicitation between: (1) Any person or person's representative seeking an award from such competitive solicitation; and (2) Any county commissioner or commissioner's staff, any member of a local governing body or the member's staff, a mayor or chief executive officer that is not a member of a local governing body or the mayor or chief executive officer's staff, or any employee authorized to act on behalf of the commission or local governing body to award a particular contract. (b) For the purposes of this section, a person's representative shall include but not be limited to the person's employee, partner, officer, director, consultant, lobbyist, or any actual or potential subcontractor or consultant of the person. (c) The cone of silence shall be in effect as of the deadline to submit the proposal, bid, or other response to a competitive solicitation. The cone of silence applies to any person or person's representative who responds to a particular request for proposal, request for qualification, bid, or any other competitive solicitation, and shall remain in effect until such response is either rejected by the county or municipality as applicable or withdrawn by the person or person's representative. Each request for proposal, request for qualification, bid or any other competitive solicitation shall provide notice of cone of silence requirements and refer to this article. (d) The provisions of this article shall not apply to oral communications at any public proceeding, including pre -bid conferences, oral presentations before selection committees, contract negotiations during any public meeting, presentations made to the board or local municipal governing body as applicable, and protest hearings. Further, the cone of silence shall not apply to contract negotiations between any employee and the intended awardee, any dispute resolution process following the filing of a protest between the person filing the protest and any employee, or any written correspondence at any time with any employee, county commissioner, member of a local municipal governing body, mayor or chief executive officer that is not a member of the local municipal governing body, or advisory board member or selection committee member, unless specifically prohibited by the applicable competitive solicitation process. (e) The cone of silence shall not apply to any purchases made in an amount less than the competitive bid threshold set forth in the county purchasing ordinance (County Code, chapter 2, article 111, division 2, part A, section 2-51 et seq.) or municipal ordinance as applicable. (0 The cone of silence shall terminate at the time the board, local municipal governing body, or a county or municipal department authorized to act on behalf of the board or local municipal governing body as applicable, awards or approves a contract, rejects all bids or responses, or otherwise takes action which ends the solicitation process. (g) Any contract entered into in violation of the cone of silence provisions in this section shall render the transaction voidable. Page5491 of 507 A ON Item #1. &M APPENDIX A PROFESSIONAL RESOURCES/U.S. CITIES Village of Tequesta Page 492 of 507 A ON Item #1. &M CPAmerica International, Inc. As described in the proposal, CPAmerica International is an association of accounting firms with offices and professionals in more than 370 cities world-wide. CPAmerica International, in partnership with Horwath International, provides our firm with access to limitless world-wide accounting and consulting services and expertise. The following pamphlets depict in further detail CPAmerica's mission, services, activities and locations. Village of Tequesta 53 Page 493 of 507 Personalized servR"ce of a local firm Knowledge and resources of a global association The power and resources of a strong national association are not jUSt the domain of multinational corporations. There is another choice ... a very attractive choice. CPAmerica International is one of the world' s largest associations of independent CPA firms. It might surprise you to know that through our firm's affiliation with PAmerica, we are ab1c to offer you comparable services to anything a national firm can offer ... and often more. The firms of CPArnerica are ethics -driven, local firms that have significant presence ire. their commun itics. They're on a first -name basis with their clients. They pride themselves on providing honesty, hard work and solutions that make sense, The clients of CPAmerica firms receive the best of both worlds - the regional knowledge and sincere concern of a local firm coupled with the vast resources and experience of a progressive worldwide association. For you, this means we will meet all o f you r u n iqUe financial management challenges - no matter how large or small. As a member of one of the largest associations of CPA firms in the world, our firm has instant online access to the expertise and resources of nearly 2,600 CPAs at more than 80 large, independent firms across America. In addition, we have the ability to corn mu n icate with more than 28,000 CPAs and consultants around the world through CPAmerica's strategic attiance with Crowe Horwath International. These affiliations enable LIS to bring po,,vverful solutions to meet all of your needs, wiLhoul costly overhead and bureaucracy. We pass that savings on to you. wor i gether for you Whether you're looking for business and financial advice, estate planning, management I Wj consulting or a host of other accounting and financial Services, the strength of PAmerica is working for you. Many PAmerica advisers are among the top in their fields in the nation. Tax consultation on state, national and international issues Access to business and management consultation on a worldwide scale Knowledge of the unique requirements of tax-exempt organizations Advice on new and pending tax legislation Availability of business valuation experts with knowledge of your industry Access to professionals with solid expertise in mergers and acquisitions Advice from professionals with industry -specific knowledgc in a broad range of fields Consultation on strategic planning for your business Assistance with establishing internal controls for your company Assurance and accounting services Individual services Page 494 of 507 Agenda Item #1. from your CPA firm When it comes right down to it, what do you really want from your accounting firm? If you're like most businesses, there are four essential elements: A high level of personal attention Profcssional knowledge pertinent to your business Solutions that work and meet your needs Reasonable fees A local firm - one with strong ties in your community - that also has national and international connections is by far the most capable of delivering those four necessities. Our local firm is in the position to provide you with everything you really want from your CPA: We listen to you. We get to know you and your organization. We offer you insights and creative recommendations. We take immediate action to meet your needs. We make the extra effort for you. We understand your industry. We connect you with national and international expertise from our association. We always follow t h rough for you. We have experienced professionals who will be there for you over the long term. We work as a team for you. We have reasonable fees - we give you excellent value. r, o work for ou Y The client base of PAmerica firms is diverse. Association members across the country have a proven track record in assisting thousands of clients to solve their most complex financial management issues. 0"America firms are poised to respond to the rapid changes in your competitive marketplace. CPAmerica members nationwide work on call as a team to ensure you receive the very best of our association's resources and expertise. 0 M Real estate 8,100 clients Wholesale distributors 1,500 clients r- Nonprofit organizations D,400 clients Grovernment agencics 800 clients Healthcare 5,200 clients Securities dealers/investment Professionals (attorneys, engineers, companies 550 clients architects, etc.) 5,100 clients Automobile dealerships 400 clients Construction contractors 4,300 clients Utilities (including telephone Retail trades 4,000 clients companies) 350 clients Agriculture, livestock, forestry 2,900 clients Franchisers 200 clients Manufacturers 2,400 clients Lending institutions 100 clients Wouldn't you like to have these resources and this specialized knowledge working for you? C9 Exceeding client expectations... locally, nationally, internationally C'America Internationa I T111 . 104 N. Main St., St h FL - Gainesville, FL 3 2601 0 Q 52) 72 7-4070 - Fax: (352) 72 7-4031 - Email: info @cpa m eri ca.org - wwwcpa m eri ca.o rg Fu H disclosure statement-CPArnericalnternationaI is an international association of independent CPA firms. It is not a licensed CPA firm. CPAMERICA The capabilities set forth in this flyer maybe provided only by the affiliated CPA firms of the CPAmerica International association. INTERNATIONAL Crcmie Harwath KemaUcK' al Page 495 of 507 Agenda Ite I RANK Name 5 B 6 RSM & McGladrey Alliance -7 LEA Global .8 Praxity 9 CPArnerica/Crowe Horwath In- 10 GrantThornton International I I Nexia International 12 1 Allinial Global 13 BakerTilly International 14 Moore Stephens International 15 PrimeGlobal U.S. Ranking Network or REVENUE PARTNERS EMPLOYEES OFFICES Alliance ($m) $2,900.0 N/A 446 5,383 63 N/A 11683 1,343 11182 14r302 10,390 10,19 274 —2 1- 0 127 $2,688.6 $2,066.2 $2,064.6 A A N/A $1,600.0 11275 8;269 1,91 N $1,480.6 565 918 71497 71633 58 99 N $11467.6 A $ 11,460.0 11588 91167 227 N 1F-318.9 892 822 61641 51412 106 106 N/A $ 1,F131.3 $908.1 A 57 41847 132 World Ranking RANK Name Network or REVENUE PARTNERS EMPLOYEES OFFICES Alliance ($M) 5 BDO N/A $7,303.9 51413 64,F303 11408 6 RSM International N/A 4f641.4 31384 38,r353 763 7 GrantThornton International N $ 41632.8 31087 42,204 11 733 8 Praxity A $4,487.11 3,91 39,064 633 9 BakerTilly International N $3,807.0 21729 27,986 745 10 CIPArnerica/Cro-we Horwath Intl. N/A $3,506.7 31699 33,207 752 11 Nexia International N $3,082.7 21587 241781 565 12 LEA Global A $3,022.9 21270 23,014 618 13 Moore Stephens International N/A $2,659.9 2,727 27,613 657 14 GGI A $2,311.0 11916 17,422 701 15 Kreston International N $ 2,r045.2 1,1667 21,715 663 Based ors 2015 figures from International Accoun ting Bulletin C m PAERICA INTERNATIONAL Crowe Horw th aIcml�r Crowe Horwath International- 9 496o OF / Through its membership in Crowe Horwath International, CPAmerica is affiliated with more than 200 independent accounting and advisory services firms in more than 130 countries around the world. Afghanistan China Ireland Mongoha Albania Colombia Israel Morocco Algeria Costa Mica Italy Myanmar Andorra Croatia Ivory Coast Nepal Angola Cyprus Japan Netherlands Argentina Czech Republic Jersey New Zealand Armenia Denmark Jordan Nicaragua Australia Dominican Republic Kazakhstan Nigeria Austria Ecuador Kenya Norway Azerbaijan Egypt Kuwa it Oman Bahamas EI Salvador Latvia Pakistan Bahrain Estonia Lebanon Palestine Bangladesh Ethiopia Libya Panama Barbados Finland Liechtenstein Paraguay Belarus France Lithuania Peru Belgium French Polynesia Luxembourg Philippines Belize Georgia Macau Poland Bolivia Germany Madagascar Portugal Brazil Greece Malaysia Puerto Rico Brunei Darussalam Guatemala Maldives Qatar Bulgaria Honduras Mali Romania Cameroon Hong Kong Malta Russia Cambodia Hungary Mauritania Saudi Arabia Canada India Mauritius Serbia Caymen Islands Indonesia Mexico Singapore Chile Iraq Moldova Slovakia Slovenia South Africa Spain Sri Lanka South Korea Sweden Switzerland Syria Taiwan ROC Tajikistan Tanzania Thailand Tunisia Turkey Ukraine United Arab Emirates United Kingdom Uruguay Uzbekistan Venezuela Vietnam Yemen Zimbabwe Page 497 of 507 Agenda Item #1. W9 Form will be submitted upon award of contract. Page 498 of 507 Agenda Item #1. NOWLHOL-01 URIBEA CERTIFICATE OF LIABILITY INSURANCE DATE(MM/DD)YYYY) 2/21 /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 AFFORDEa 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). - License # OE67768 _ s p CONTACT Annie Uribe PRODUCER "NAME: _ Insurance Office of America PHONE FAX (A/C, No, Ext): (561) 296-5966 26059 1 IAIC, No):(561) 776-0670 Abacoa Town Center E-MAIL 1200 University Blvd, Suite 200 ADDRE s: Annie.Uribe@ioausa.com _ .Jupiter, FL 33458 INSURER(S) AFFORDING COVERAGE _ i NAIC # INSURERA :Main Street America Protection Insurance Company 13026 INSURED - I INSURER B - National Union Fire Insurance Company of Pittsburg PA 19445 Nowlen Holt & Miner PA I INSURER C :Zenith Insurance Comr)anv _ 13269 PO Box 347 INSURER b : West Palm Beach, FL 33402 INSURER E INSURER F : COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: _ THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD. INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. _ INSR _ ADDL SUBR POLICY EFF POLICY E�CP i LTR TYPE OF INSURANCE INSD ..nn► POLICY NUMBER fMM0!DPfyyy1 I IMMIDWYYYY1 LIMITS A X COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE I $ 1,000,000 CLAIMS -MADE F_X] OCCUR BPG1058K 2/20/2021 2/20/2022• DAMAG�TORENTED 50©,000 �?%MIS_ES L a OCCLlr.nc ) S _ MED EXP (Any one person) $ .10,000 _ PERSONAL & ADV INJURY $ 1,0001000 GEN'L AGGREGATE LIMIT APPLIES PER: _ GENERALAGGREGATE I $ 21000,000 !� POL(CYF-] SCOT-F-] LOC PRODUCTS - COMPIOP AGG I $ 210001000 OTHER: 1 $ A � AUTOMOBILE LIABILITY COacciden NED SINGLE L1MlT $ _ 110001000 ANYAUTO BPG1058K 2/20/2021 2/20/2022 BODILY INJURY (Per person)OWNED $ I AUTOS ONLY 'AUTOS BODILY INJURY (Peracadent) $ PROPERTY DAMAGE (Per accident). _ : HOED x NON WNED AUTOS ONLY AUr� ONLY H $ $ B UMBRELLA LIAB X OCCUR EACH OCCURRENCE $ 51000,000 X EXCESS LIAB CLAIMS -MADE EBU045886406 2/20/2021 2/20/2022 AGGREGATE $ 5,000,000 DED RETENTION S _$ 1_ i 1/1/2022 C WORKERS COMPENSATION AND EMPLOYERS LIABILITY YlN ANY PROPRIETOR/PARTNER/EXECUTIVE [:] OFFICERIMEMBER EXCLUDED? (Mandatory in NH) NIA 127566704 1/1/2021 �� �_TOp �( GIRT, H- E.L EACH ACCIDENT E.L DISEASE - EA EMPLOYEd 1 000 000 _ 1 �000�000 $ If yes, describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIMIT 12000,000 I $ DESCRIPTION OF OPERATIONS I LOCATIONS I VEHICLES (ACORD 101, Additional Remarks Schedule, may be attached if more space is required) Town of Palm Beach is named as additional insured with regards to General Liability insurance as per BPO448 01-06 as required by written contract. CERTIFICATE HOLDER FOR INFORMATION PURPOSES ONLY Nowlen, Holt & Miner, P.A. 515 N. Flagler Drive Suite 1700 West Palm Beach, FL 33401 ACORD 25 (2016103) 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 C - O 1988-2015 ACORD CORPORATION. All rights reserved_ The ACORD name and logo are registered marls of ACORD Page 499 of 507 Agenda Item #1. CPA Mutual Insurance Company of America Risk Retention Group Home Office: Burlington, Vermont Servicing Office: 4923 NW 43rd St Ste C Gainesville, FL 32606-4460 (800) 543-3029 ACCOUNTANTS PROFESSIONAL LIABILITY POLICY "Claims Made" Policy No.: APLP10550--24 IMPORTANT NOTICE: Please Read Carefully This is a "claims made" policy. -Coverage hereunder is limited to claims first made against the Insured during this policy period and reported to the Company during this policy period; provided always that such claims result from negligent acts, errors, or omissions first arising subsequent to the Prior Acts date. Please note further that the limits of liability available to pay judgments or settlements are reduced by amounts incurred for legal defense. Further note that the deductible applies to amounts incurred for legal defense. THIS POLICY IS ISSUED BY YOUR RISK RETENTION GROUP. YOUR RISK RETENTION.GROUP MAY NOT BE SUBJECT TO ALL OF THE INSURANCE LAWS AND REGULATIONS OF YOUR STATE. STATE INSURANCE INSOLVENCY GUARANTY FUNDS ARE NOT AVAILABLE FOR YOUR RISK RETENTION GROUP. Item 1. Named Insureds) and Address: (a) Named Insured (s) : Nowlen Holt & Miner PA (b) Address: P 0 Box 347 West Palm Beach, FL 33402 County: Palm Beach Item 2. Policy Period: (a) Inception Date: March 05, 2021 (b) Expiration Date: March 05, 2022 [Both 12:01 AM Standard Time, at the address of the Named Insured stated above in Item 1(b).1 Item 3. Prior Acts Date: (If No Prior Acts Date -- No Limitation Applies) Item 4. Total Annual Premium: Item 5. Limits of Liability: (Includes Claim Expenses unless Amended by Endorsement) (a) $5, 000, 000 each claim, subject to: (b) $10, 000, 000 aggregate limit for all claims first made during the policy period Item 6. Deductible: $30,000 each and aggregate deductible for all claims ( applicable to costs of defense) Item 7. Application Dated: February 12, 2021 Item 8. Previous Policy Number (if with CPA Mutual): APLP10550-23 Item 9. Forms and Endorsements Attached: PL07/01/2018 , AD-25 , IS-02 , ME--01, EX--08 , CP-011 IS-01 These declarations, along with the completed and signed application and the policy, constitute the contract between the Insured (s) and the Company and shall be non - assessable. Date: March 17, 2021 Authorized Representative ge: 3/17/21 Page 500 of 507 Agenda Item #1. Ub-'K - IVVVVLLIV, 1-IVLI Ck IVIINLK, 1--JA, NKIVI Licensee Details Licensee Information Name: NOWLEN, HOLT & MINER, PA (Primary Name) Main Address: PO BOX 347 WEST PALM BCH Florida 33402-0347 County: PALM BEACH License Mailing: LicenseLocation: County: License Information License Type: Rank: License Number: Status: Licensure Date: Expi res : Special Qualifications Corporation Alternate Names 515 N FLAGLER DRIVE SUITE 1700 WEST PALM BEACH FL 33401 PALM BEACH FIRM CPA Firms AD0038078 Cu rrent 01/07/1981 12/31/2021 Qualification Effective View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. PrivacyStatement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public -records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Page 501 of 507 Agenda Item #1. Ut t-'K - NUL 1, r-UVV/-Xr%U 1, UerE leu F-uDllc HCCOuniani Licensee Details Licensee Information Name: Main Address: Cou my : License Mailing: LicenseLocation: County: License Information License Type: Rank: License Number: Status: Licensure Date: Expi res : Special Qualifications Alternate Names HOLT, EDWARD T (Primary Name) PO BOX 347 WEST PALM BCH Florida 33402-0347 PALM BEACH PO BOX 347 WEST PALM BCH FL 33402-0347 PALM BEACH Certified Public Accountant CPA AC0004484 Cu rrent,Active 05/01/1992 12/31/2021 Qualification Effective View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy�Statement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public -records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Page 502 of 507 Agenda Item #1. UW-K - MUM I UIV, I tKKY L JK, l.�eru nea F'uoiic Accouniam Licensee Details Licensee Information Name: MORTON, TERRY L JR (Primary Name) Main Address: NOWLEN, HOLT & MINER, PA ATTN: TERRY L. MORTON, JR. P.O. BOX 347 WEST PALM BEACH Florida 33402-0347 County: PALM BEACH License Mailing: LicenseLocation: NOWLEN, HOLT & MINER, P.A. 515 N. FLAGLER DRIVE SUITE 1700 WEST PALM BEACH FL 33401 County: PALM BEACH License Information License Type: Rank: License Number: Status: Licensure Date: Expi res : Special Qualifications Alternate Names Certified Public Accountant CPA AC0020054 Cu rrent,Active 09/15/1988 12/31/2021 Qualification Effective View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy Statement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public -records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Page 503 of 507 Agenda Item #1. ubr'K - brZINIVt I I, IVtLJUIN KUINALU, t erilTlea I-'umic Accouniani Licensee Details Licensee Information Name: BENNETT, NELSON RONALD (Primary Name) Main Address: 8664 ROSALIE COURT BOYNTON BEACH Florida 33472 County: PALM BEACH License Mailing: LicenseLocation: County: License Information License Type: Rank: License Number: Status: Licensure Date: Expi res : Special Qualifications Alternate Names 8664 ROSALIE COURT BOYNTON BEACH FL 33472 PALM BEACH Certified Public Accountant CPA AC0019988 Cu rrent,Active 09/15/1988 12/31/2021 Qualification Effective View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy�Statement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public -records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Page 504 of 507 Agenda Item #1. ubt-OK - t3 Y IVIAJ I LK, IMAM\ JAIVItJ, l..er[ITIeO I-'MIC /Accouniant Licensee Details Licensee Information Name: BYMASTER, MARK DAMES (Primary Name) Main Address: 515 N FLAGLER DR SUITE 1700 WEST PALM BEACH Florida 33401 County: PALM BEACH License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications Alternate Names Certified Public Accountant CPA AC44933 Cu rrent,Active 08/06/2012 12/31/2021 Qualification Effective View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399.:: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy_Statement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public -records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Page 505 of 507 Agenda Item #1. ubt-I ( - NoMr-K, WILLIAM U JK, UeFEITIeQ f'umic HCCOuniani Licensee Details Licensee Information Name: KISKER, WILLIAM C JR (Primary Name) Main Address: PO BOX 347 WEST PALM BEACH Florida 33402 County: PALM BEACH License Mailing: 2879 NE 18TH STREET POMPANO BEACH FL 33062 County: BROWARD LicenseLocation: License Information License Type: Certified Public Accountant Rank: CPA License Number: AC0004789 Status: Cu rrent,Active Licensure Date: 05/01/1992 Expires: 12/31/2021 Special Qualifications Qualification Effective Alternate Names View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.1395 The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy�Statement Under Florida law, email addresses are public records. If you do not want your email address released in response to a public -records request, do not send electronic mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address if they have one. The emails provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Page 506 of 507