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Documentation_Regular_Tab 17_6/10/2021
Agenda Item #17. Regular Council STAFF MEMO Meeting: Regular Council - Jun 10 2021 Staff Contact: Hugh Dunkley, Finance Director Department: Finance Approve Award of Request for Proposals for Independent Auditing Services (RFP# FIN 01-21) to Mauldin & Jenkins LLC SUMMARY: Iq Section 218.391, Florida Statutes, establishes procedures to be followed by counties, municipalities, special districts, and other units of local government when selecting an independent auditor to perform the annual financial audit that is required by state law. As a result, the Village Council established a four -member Auditor Selection Committee which was tasked with the following duties: 1) Establishment of factors to be used for the evaluation of audit services to be provided. 2) Public announcement of the Request for Proposals (RFP). 3) Evaluation of proposals provided by qualified firms. 4) Ranking and recommending in order of preference of no fewer than three (3) firms deemed to be the most highly qualified to perform the required services. On March 9, 2021, the Village posted an RFP for Independent Auditing Services (RFP# FIN 01-21) on DemandStar and on the Village's website. In response, proposal packages were received from six (6) proposers ahead of the submission deadline of April 9, 2021 at 2:00 PM. On April 28, 2021 the Committee reviewed the proposals and shortlisted the firms to the top 3 ranked proposers. The Proposers were shortlisted based on the following criteria: • Firm's Qualifications • Qualifications of key personnel assigned to the engagement • Proposer's project approach • Proposed cost of services On May 12, 2021, the shortlisted firms were further evaluated and ranked by the Committee, after a brief presentation by each firm. The top -ranked proposer, Mauldin & Jenkins LLC, was recommended by the Committee for award of the contract. The scoring summary follows: Proposer Stone Chrost Dugan Watkins Final (Chair.) (Member) (Member) (Member) Tally Ranking Mauldin & 1 2 1 1 1.25 1 st Jenkins LLC Marcum LLP 2 1 2 3 2.00 2nd MSL, PA 3 3 3 2 2.75 3rd Page 162 of 485 Agenda Item #17. The initial term of the proposed contract is for 5 years with 1 one-year renewal option. The proposed fee schedule is as follows: Fiscal Year Audit Fee 2021 $51,000 2022 $51,000 2023 $52,000 2024 $53,000 2025 $54,000 Total $261,000 There is an additional fee for conducting a federal/state single audit, should one be required. This fee is $4,000 for each type of audit for the FY2021 audit. BUDGET INFORMATION: BUDGETED AMOUNT: AVAILABLE AMOUNT: EXPENDITURE AMOUNT: $60,200 $60,200 $51,000 Additional Budgetary Information: Funding Source(s): FY2022 Expenditure 001-130-532.300 (Accounting & Auditing Svcs) (1) Accept recommendation of the Auditor Selection Committee and award contract for RFP # FIN01-21 (Independent Auditing Services) to the top -ranked proposer, Mauldin & Jenkins LLC. (2) Authorize execution of engagement letter with Mauldin & Jenkins LLC in substantially similar form as attached hereto. RFP Document Addendum No. 1 Addendum No. 2 auditing Bid Tabulation Summary auditin Technical Proposal Mauldin Fee Proposal Mauldin Notice of Shortlisted Firms auditing Scoring Summary auditing Notice of Intent to Award auditing TeguestaSampleEn Letter etter (002) Page 163 of 485 Agenda Item #17. REQUEST FOR PROPOSALS FOR INDEPENDENT AUDITING SERVICES RFP# FINO1-21 Non -Mandatory Pre -Proposal Meeting: March 18, 2021 E-Bid Submittal Deadline: April 9, 2021 (a), 2 p.m. For information contact: Village Clerk 345 Tequesta Drive Tequesta, FL 33469 DATE ISSUED: March 9, 2021 Page 164 of 485 Agenda Item #17. Table of Contents A. PURPOSE....................................................................................................................................... I B. TERM OF CONTRACT................................................................................................................ 1 C. OPTIONS TO RENEW................................................................................................................. 1 D. ELIGIBILITY & MINUMUM REQUIREMENTS.................................................................... 1 E. RECORDS, ACCOUNTS, AND STATEMENTS....................................................................... 2 F. GENERAL STANDARDS............................................................................................................. 2 G. AUDIT STANDARDS....................................................................................................................3 H. DESCRIPTION OF THE GOVERNMENT................................................................................ 3 I. SCOPE OF SERVICES.................................................................................................................. 3 J. GENERAL TASKS AND DELIVERABLES.............................................................................. 4 K. REPORTS TO BE ISSUED........................................................................................................... 5 L. AUDIT TIME SCHEDULE........................................................................................................... 5 M. ADDITIONAL SERVICES........................................................................................................... 6 N. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS ....................... 6 O. INSURANCE REQUIREMENTS................................................................................................ 6 P. OTHER REQUIREMENTS.......................................................................................................... 8 Q. ASSISTANCE TO BE PROVIDED TO THE AUDITOR......................................................... 8 R. INFORMATION REQUIRED OF PROPOSER......................................................................... 9 S. FORMAT FOR SCHEDULE OF FEES.................................................................................... 16 T. OPTIONAL AND AS NEEDED SERVICES............................................................................. 17 U. REFERENCE: FLORIDA STATUTE 218.391 Auditor Selection Procedures ...................... 18 V. EVALUATION OF PROPOSALS............................................................................................... 20 EXHIBITA - Proposal Certification.................................................................................................................22 EXHIBIT B - Non -Collusion Affidavit..............................................................................................................23 EXHIBIT C - Conflict of Interest Statement....................................................................................................24 EXHIBIT D - Drug -Free Workplace Form......................................................................................................25 EXHIBITE — Reference Form...........................................................................................................................26 EXHIBIT F — Notification of Public Entity Crimes Law.................................................................................27 EXHIBIT G — Truth -in -Negotiation Certificate...............................................................................................28 EXHIBIT H — Village Clerk's Office ADA Compliancy Statement...............................................................29 EXHIBIT I - Palm Beach County "Cone of Silence" Code...........................................................................30 Page 165 of 485 Agenda Item #17. PUBLIC NOTICE Village of Tequesta REQUEST FOR PROPOSALS RFP# FIN01-21 INDEPENDENT AUDITING SERVICES The Village of Tequesta is seeking proposals from qualified certified public accounting firms to perform annual examinations of the basic financial statements of the Village of Tequesta for the five fiscal years ending September 30, 2021; September 30, 2022; September 30, 2023; September 30, 2024; and September 30, 2025, in accordance with the terms, conditions, and specifications contained in this Request for Proposals (RFP). Request for Proposals documents are available on the Village of Tequesta's website at www.tequesta.org or on DemandStar at www.demandstar.com, or by contacting the Village Clerk's office at (561) 768-0443. Vendors who obtain solicitation documents from sources other than these, are cautioned that the solicitation package may be incomplete. Furthermore, all addendums will be posted and disseminated via the Village's website and on DemandStar. Sealed Proposals must be clearly marked "RFP# FIN01-21, Independent Auditing Services" and submitted via DemandStar by the deadline. The deadline for submission of Proposals is April 9, 2021 at 2:00 P.M. local time. Late Proposals will not be accepted and will be returned unopened. A public meeting of the Village's Selection Committee is expected to convene at 10:00 A.M. EST on Wednesday, April 21, 2021 in the Council Chambers at 345 Tequesta Drive; Tequesta, Florida 33469 to review and discuss rankings of the proposers. It is the responsibility of the Proposer to ensure that all pages are included in the submission. All Proposers are advised to closely examine the request for proposal documents. Any questions regarding the completeness or substance of the request for proposal documents or the scope of services must be submitted in writing via email to Judy Jones, Accountant, hones@teguesta.org by 5 P.M. local time on March 29. 2021, The Village reserves the right to accept or reject any or all Proposals, in whole or in part, with or without cause, to waive any irregularities and/or technicalities, and to award the contract on such coverage and terms it deems will best serve the interests of the Village. Page 166 of 485 Agenda Item #17. SOLICITATION SUMMARY Solicitation Number: Title: Issue Date: Proposal Due Date: Non -Mandatory Pre -Proposal Meeting RFP# FINO1-21 Independent Auditing Services March 9, 2021 April 9, 2021 at 2:00 p.m., EST March 18, 2021 at 9:00 a.m., EST (Virtual Teleconferencing Meeting) Join Zoom Meeting https://us02web.zoom.us/i/85814811399?pwd=OWYVMVVPU3FOUk9OTEN60EhpUIImUT09 Meeting ID: 858 1481 1399 Passcode: 880787 One tap mobile +13017158592„85814811399# US (Washington DC) +13126266799„85814811399# US (Chicago) Dial by your location +1 301 715 8592 US (Washington DC) +1 312 626 6799 US (Chicago) +1 646 558 8656 US (New York) +1 253 215 8782 US (Tacoma) +1 346 248 7799 US (Houston) +1 669 900 9128 US (San Jose) Meeting ID: 858 1481 1399 Find your local number: https:Huso2web.zoom.us/u/kelZSYZ7Tm Question & Answer End Date Contact Submission Information Tentative Schedule: Issue/Advertisement Pre -Proposal Meeting Due Date (E-Bid Submittal Deadline) Evaluation Committee Meeting Finalists Presentation (if needed) Notice of Intent to Award Village Council Meeting March 29, 2021 Judy Jones Accountant 561.768.0428 jjonesktequesta.org Proposals must be submitted via DemandStar www.demandstar.com March 9, 2021 March 18, 2021 April 9, 2021 April 21, 2021 April 28, 2021 April 30, 2021 June 10, 2021 Page 167 of 485 Agenda Item #17. F P 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 do not apply to this RFP will be denoted by "N/A" (not applicable). Checklist Required Submitted Requirement Title Page V Table of Contents V General Information V Firm Qualifications and References V Qualifications of Key Personnel Assigned to Engagement V Project Approach V Cost of Services (Separate Sealed Envelope) V Village -Required Forms: Proposer's Certification V Non -Collusion Affidavit V Conflict of Interest Statement V Drug -Free Workplace Form V Reference Form (s) V Notification of Public Entity Crimes Law V Truth -in -Negotiation Certificate V ADA Compliancy Statement V W9 V Licenses/Certifications V State of FL Registration V Insurance V This checklist is far your guidance only. Please read the entire RFP thoroughly to ensure that your submission is complete. Page 168 of 485 Agenda Item #17. A. PURPOSE The Village of Tequesta is seeking proposals from qualified firms of Independent Certified Public Accountants to audit the Village's financial statements, for a period of five fiscal years beginning with the fiscal year ending September 30, 2021. The Village expects each Proposer to clearly outline its best and most comprehensive resources in its response, because all services and responsibilities identified in this RFP will be awarded to the successful Proposer. Section 218.39 of the Florida Statutes requires an annual financial audit of Village accounts and records by an independent certified public accountant. Although fees will be a consideration in evaluating proposals, it will not be the only consideration. Evaluation criteria will include the firm's personnel, experience, capacity to furnish the required services, and the specific audit approach. All forms and documents contained within the RFP shall be completed, sealed and submitted. Submittal of a response to this RFP constitutes a binding offer by the Proposer. A Proposer's failure to comply with any provision in the RFP may result in a determination of non -responsibility and/or non -responsiveness, at the sole discretion of the Village. All instructions in the RFP must be adhered to. Questions regarding this RFP offering may be directed to Judy Jones (jjones@,tequesta.org). The last date for questions pertaining to this proposal is March 29, 2021. Questions after this date will not be answered. B. TERM OF CONTRACT The term of the engagement shall be for 5 years beginning with the fiscal year ending September 30, 2021 through the completion of the audit of September 30, 2025. In the event that an additional amount of time is needed to solicit auditing services at the end of the 5 year period, a one (1) year extension may be provided by mutual agreement of both parties via Village Council authorization. C. OPTIONS TO RENEW The initial contract term shall prevail for a five-year period from the contract's initial effective date through the completion of the audit of September 30, 2025. The Village will have the option to extend the contract for an additional 1-year term under the same terms of the original contract. Continuation of the contract beyond the initial period, and any option subsequently exercised, is a Village prerogative, and not a right of the selected Proposer. This prerogative will be exercised only when such continuation is in the best interest of the Village as determined by the Village at the Village's sole discretion. Should the selected Proposer decline the Village's right to exercise the option period, the Village may consider the selected Proposer in default which decision may affect that Proposer's eligibility for future contracts with the Village. D. ELIGIBILITY & MINUMUM REQUIREMENTS To be eligible to respond to this RFP and be considered for award, the Proposer must demonstrate to the satisfaction of the Village that it and the principals assigned to the project have successfully provided services, similar in scope and complexity, as an independent external financial auditor to a local municipality. Proposers must meet the following minimum qualifications. Failure to meet the minimum qualifications may result in rejection of the proposal. Proposers shall submit written documentation such as letters of Page 169 of 485 Agenda Item #17. references and a list of clients who are governmental agencies, as evidence that they meet the requirements stated below. Letters of references shall not be older than one year. 1. Proposers shall certify that they are qualified and licensed to provide auditing services and practice in the State of Florida. 2. Proposers shall have at least 5 years' experience in satisfactorily providing the proposed services to local municipalities. 3. The principals of the firm shall have performed continuous certified public accounting (CPA) services for a minimum of 5 years. 4. The Proposer shall be a member of the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, Government Finance Officers Association and Florida Government Finance Officers Association. 5. The assigned professional personnel of the Proposer shall have received adequate continuing professional education as stipulated by Government Auditing Standards issued by the Comptroller General of the United States. 6. The Proposer is independent of the Village of Tequesta, as defined by generally accepted auditing standards and Government Auditing Standards. 7. The Proposer shall submit a copy of the two most recent external quality control review reports and letters of comment, along with a statement indicating whether the reviews included a review of specific governmental engagements. 8. The manager and senior auditor shall have experience auditing one or more similar governments, specifically as to size and services provided, where all applicable Governmental Accounting Standards Board Statements have been implemented. 9. The manager and senior auditor shall have experience performing a Single Audit in accordance with generally accepted auditing standards, Government Auditing Standards issued by the Comptroller General of the United States, the Single Audit Act Amendments of 1996, the provisions of OMB Uniform Guidance, Audits of State and Local Governments; and the Rules of the Auditor General of the State of Florida. E. RECORDS, ACCOUNTS, AND STATEMENTS The selected Proposer shall keep on its premises, or such other place approved by the Village, current, true, accurate, and complete records and accounts of all services provided to the Village, and shall give the Village or Village's representative access during reasonable business hours and upon three (3) business days' notice to examine and audit such records and accounts. Such records shall be maintained, as an independent certified public accountant would need to examine in order to certify a statement of the selected Proposer's business with the Village pursuant to generally accepted auditing standards. F. GENERAL STANDARDS The selected Proposer shall at all times comply with all rules, regulations, and ordinances of the Village and other governmental agencies having jurisdiction. The selected Proposer shall further take all precautions and extreme care to conduct its activities in a safe, professional, and prudent manner with respect to its agents, employees, members, visitors, and participants. Page 170 of 485 Agenda Item #17. G. AUDIT STANDARDS To meet the requirements of this Solicitation, the audits must be performed in accordance with the following standards: Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants. 2. The Standards set forth for financial audits under Government Auditing Standards; issued by the Comptroller General of the United States. 3. Federal Single Audit Act, as amended. 4. The provisions of the Florida Single Audit Act, F.S. 215.97 and F.S. 218.39 (as amended); and final 2017 compliance supplement as well as the following additional requirements; Florida Statutes. 5. Audits of State and Local Governmental Units (Revised) — AICPA Audit and Accounting Guide. 6. Section 218.39 and 11.45, Florida Statutes. 7. State of Florida Department of Banking and Finance Regulations. 8. Rules of Uniform Guidance, Performance Management and/ or Grant Agreements. Bonded Debt Covenants. 10. Rules of the Florida Department of Financial Services. 11. Rules adopted by the state of Florida Auditor General for form and content of government unit audits. 12. Any other applicable Federal, State and local laws or regulations. H. DESCRIPTION OF THE GOVERNMENT The auditor's principal contact with the Village of Tequesta will be the Finance Director, or a designated representative, who will coordinate the assistance to be provided by the Village to the Auditor. The Village of Tequesta serves an area of approximately 2 square miles with an estimated population of 5,850. The Village was incorporated in 1957 and operates under a Council -Manager form of government, with the Village Manager being appointed by a five -member council. The Village's fiscal year begins on October 1 and ends on September 30. The Village's major operations include public safety (police, fire rescue/EMS, building and code enforcement), transportation (streets and roads), leisure services, water, stormwater, refuse and recycling and general and administrative services. The current fiscal year budget is $24 million as adopted in accordance with state law. The Village's ERP system, BS&A, encompasses general ledger, payroll/personnel, cash receipts, purchasing, accounts payable, utility billing, building and permitting and business tax receipts. More detailed information on the government and its finances can be found on the Village's website at www.tequesta.org. The Village's Comprehensive Annual Financial Reports (CAFR), and Annual Budgets can be found at http://www.tequesta.org/352/Comprehensive-Annual-Financial-Reports. The Finance Department is headed by Hugh Dunkley, Finance Director and consists of five (5) full time employees in total. I. SCOPE OF SERVICES The Village is soliciting Proposals from qualified certified public accounting firms to perform annual examinations of the basic financial statements of the Village of Tequesta, for the five fiscal years ending September 30, 2021; September 30, 2022; September 30, 2023; September 30, 2024; and September 30, 2025. Page 171 of 485 Agenda Item #17. The auditor will conduct an audit of the Village's basic financial statements in accordance with Generally Accepted Auditing Standards (GARS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. The audit report, notes, and schedules are to be prepared by the auditor no later than March 31 st. The scope of the audit shall encompass the additional activities necessary to establish compliance with the Federal Single Audit Act, as amended; United States Office of Management and Budget (OMB) 2 CFR 200, Uniform Guidance; other applicable Federal laws; and the Florida Single Audit Act. J. GENERAL TASKS AND DELIVERABLES The following general tasks and deliverables are required of the selected Proposer: 1. The selected Proposer, as auditor, shall perform an annual examination of the basic financial statements of the Village for the purpose of expressing an opinion on the fairness with which the statements present the financial positions, results of operations, and changes in financial position in conformity with generally accepted accounting principles. The auditor will perform the audit of the Village's financial statements in accordance with generally accepted auditing standards, and accordingly will include such tests, as considered necessary, in the circumstances. 2. The auditor shall perform an examination to determine whether operations are properly conducted in accordance with legal and regulatory requirements. 3. The auditor shall evaluate the system of internal controls, including the control environment, accounting systems and specific control procedures, to assess the extent to which the controls can be relied upon to ensure accurate information, to ensure compliance with laws and regulations, and to provide for efficient and effective operations. In order to assess the control risk, the Proposer is to perform tests of controls and properly document its assessment. Significant deficiencies and material weaknesses shall be communicated in writing in accordance with generally accepted auditing standards. 4. The auditor shall perform an examination of any additional financial information necessary to comply with generally accepted auditing standards. 5. The auditor is not required to audit the combining and individual fund financial statements and supporting schedules. However, the auditor is to provide an "in- relation -to" report on the combined and individual fund financial statements and supporting schedules based on the auditing procedures applied during the audit of the basic financial statements. 6. The auditor is not required to audit the statistical section of the report; however, the auditor is responsible for performing certain limited procedures involving supplementary information required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. 7. The scope of the audit shall include any additional activities necessary to establish compliance with the term "financial audit" as defined and used in Government Auditing Standards. 8. The scope of the audit shall encompass the additional activities necessary to establish compliance with the Federal Single Audit Act, as amended; United States Office of Management and Budget (OMB) Uniform Guidance; other applicable Federal laws; and the Florida Single Audit Act. The Village anticipates that a single audit will not be required for each year covered by this contract. 9. The auditor shall use financial condition assessment procedures to assist in detection of deteriorating financial condition as established under Florida Statutes 218.503. The auditor may use the procedures developed by the Auditor General or appropriate alternative procedures. 10. The audit shall include a review of the financial report provided to the Department of Financial Services to assure consistency with the Comprehensive Annual Financial Report. 4 Page 172 of 485 Agenda Item #17. K. REPORTS TO BE ISSUED Following completion of the audit of the fiscal year financial statements, the auditor shall issue the following reports with regard to the basic financial statements of the Village of Tequesta: 1. A report on the basic financial statements. This report must include, at a minimum: a. A statement as to whether the financial statements are presented in accordance with generally accepted accounting principles. b. An expression of opinion regarding the financial statements taken as a whole, or an assertion to the effect that an opinion cannot be expressed including the reasons therefor. C. A statement that the audit was conducted in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. 2. A report on compliance and internal control over financial reporting. 3. A report on compliance and internal control over compliance applicable to each major federal program and state project. 4. A management letter as required by Florida Statutes 218.39 and 215.97 and Rules of the Auditor General, Chapter 10.550 which shall identify any management weaknesses observed, assess their effects on financial management and propose steps to correct or eliminate those weaknesses. 5. Other reports required by the Federal Single Audit Act and the Florida Single Audit Act including: a. An "in -relation -to" report on the Schedule of Expenditures of Federal Awards and State Financial Assistance; and b. A separate schedule of findings and questioned costs, including a summary of audit results related to financial statements, internal controls and compliance. 6. Irregularities and Illegal Acts —The auditor shall make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties: Mayor, Village Manager, Finance Director and the Village Council, as appropriate. L. AUDIT TIME SCHEDULE The Village of Tequesta will have all records and trial balance ready for audit as well as all management personnel available no later than January 1 st following the year end (Interim fieldwork can be arranged in the months prior, if necessary). The auditor will complete the fieldwork by the subsequent February 28th. A draft of the CAFR shall be available for review by the first week of March. The auditor shall have drafts of the audit report and recommendations to management for review by the Finance Director by the end of second week in March. The CAFR and audit report shall be issued and available for distribution as of the last day in March. Shortly thereafter the Partner on the engagement may be asked to attend a Council Meeting and make a 5 Page 173 of 485 Agenda Item #17. presentation of the Financial Statements as needed. The Village reserves the right to adj ust the above timeline and file for an extension of its CAFR submission beyond the March 31 st deadline. M. ADDITIONAL SERVICES The Village may issue one or more official statements for the sale of bonds during the term of the contract. The official statement will contain the basic financial statements or an extraction from the Comprehensive Annual Financial Report. The auditor shall be required to issue, upon request, a consent and citation of expertise as auditor, "comfort letters" and other documents necessary to issue the bonds. Unless significant additional staff time is required of the auditor, fees for such requests made by the Village shall be included in the base fee submitted by the Proposer. N. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS The work papers are the property of the auditors and shall be held locally for a period of five years. Work papers shall be available for examination or duplication, without charge, to authorized Village personnel, representatives of Federal or State Agencies upon request of that Agency or the Village of Tequesta in accordance with Federal Law, State Law and other regulations. Working papers shall also be made available for examination, at no charge, or duplication at a reasonable charge, to subsequent auditors engaged by the Village. 2. The auditors shall notify the Village immediately if any regulatory or other government agencies request a review of the audit work papers concerning the Village of Tequesta or any other government client audited by the audit firm. O. INSURANCE REQUIREMENTS Please submit a copy of your insurance certificate with your proposal. Upon execution of a contract, the Contractor shall, at no cost or expense to the Village, procure and maintain insurance throughout the term of the contract as described herein. The Contractor shall not commence work under the contract until the Village has received a certificate of insurance and a copy of all applicable policy endorsements evidencing the insurance requirements indicated below. The Village reserves the right to request a copy of the complete insurance policy(ies). If the Contractor utilizes subcontractors or vendors to perform any work governed by this contract, the Contractor shall require and verify that all subcontractors or vendors maintain insurance meeting all of the requirements stated herein. Furthermore, the insurance policy held by the Contractor shall have no endorsement(s) restricting, limiting or excluding the subcontractors or work on behalf of the Contractor by a subcontractor. The Certificate of Insurance submitted by the Contractor must clearly state that all such subcontractors are "Named Insureds". All insurance policies shall: 1) provide that the insurance carrier shall not cancel, terminate or otherwise modify the terms and conditions of said insurance policies except upon thirty (30) days written notice to the Village's contract administrator. The insurance policies shall be endorsed or amended to comply with this notice requirement; 2) be evidenced by an endorsed certificate of insurance generated and executed by a licensed insurance broker, brokerage, or similar licensed insurance professional evidencing such coverage, and naming the Village of Tequesta as a named additional insured on all policies except for Workers' Compensation; 3) be approved as to form and sufficiency by the Village's contract administrator. The original insurance certificate and all extensions to the insurance certificate should be sent to Village of Tequesta, 345 Tequesta Drive, Tequesta, FL 33469. All insurance coverage shall be written with a company having an A.M. Best Rating of at least the "A" category and size category of VIII. Any exclusions or provisions in the insurance maintained by the Contractor that precludes coverage for work contemplated in this RFP shall be deemed unacceptable, and shall be considered breach of contract. 6 Page 174 of 485 Agenda Item #17. Contractor is solely responsible for all applicable policy premiums, deductibles, and/or self -insured retentions attached to any required coverages. Said insurance coverages procured by the Contractor as required herein, including but not limited to any excess and/or umbrella coverages, shall be considered, and the Contractor agrees that said insurance coverages it procures as required herein shall be considered, as primary insurance over and above any other insurance, or self—insurance, available to the Village, and that any other insurance, or self-insurance available to the Village shall be considered secondary to, or in excess of, the insurance coverage(s) procured by the Contractor as required herein. Contractor hereby grants to the Village of Tequesta a waiver of right to subrogation which any insurer of the Contractor may acquire against the Village of Tequesta by virtue of the payment of any loss under such insurance. Contractor agrees to obtain an endorsement that may be necessary to effect this Waiver of Subrogation, but this provision applies regardless of whether or not the Village of Tequesta has received a Waiver of Subrogation endorsement from the insurer. Specific Insurance Coverages and Limits: (1) Workers' Compensation and Employers' Liability Insurance shall be maintained in force during the term of this contract for all employees engaged in work under this contract, in accordance with the laws of the State of Florida. The minimum acceptable limits shall be as required by the State of Florida with the statutory limits, and shall include employers' liability insurance with a limit of not less than $1,000,000 for each accident, $1,000,000 for each disease and $1,000,000 for aggregate disease. (2) Commercial General Liability Insurance shall be maintained by the contractor on an occurrence basis. The use of an Excess or Umbrella policy shall be acceptable if the level of protection provided by the Excess and/or Umbrella policy is equal to or more comprehensive than the primary general liability policy. The required levels of coverage are as follows: General Liability: $1,000,000 Each Occurrence $100,000 Damage to Rented Premises $1,000,000 Personal Injury and Advertising $2,000,000 General Aggregate $1,000,000 Products/Completed Operations Aggregate $10,000 Medical Payments (3) Professional Liability Insurance shall be maintained by the contractor insuring its legal liability arising out of the performance of the professional services governed by this contract. Proposer shall carry and maintain professional liability insurance with minimum limits of $2,000,000 per Occurrence and $2,000,000 Aggregate. If coverage is written on a claims -made basis, the retroactive date must be no later than the date of this Contract and must be evidenced on the certificate of insurance provided to the Village. (4) Business Automobile Insurance shall be maintained by the Contractor as to ownership, maintenance, use, loading and unloading of all owned, non -owned, leased or hired automobile equipment and other vehicles with limits of not less than 51,000,000 combined single limit per occurrence for bodily injury liability and property damage. Certificate holder should be addressed as follows: Village of Tequesta 345 Tequesta Drive Tequesta, FL 33469 7 Page 175 of 485 Agenda Item #17. P. OTHER REQUIREMENTS 1. The auditor shall notify the Village immediately should any disciplinary actions be taken, or complaints filed with any regulatory bodies against any of the firm's staff or the firm itself. Auditor shall make an immediate written report of all irregularities and illegal acts. 2. The auditor must designate two (2) "key members" of the audit team. The Village shall reserve the right to approve any substitutions or changes in those staff designated as "key". 3. Auditor shall provide the Village of Tequesta with a copy of each external quality control review report and letters of comment for each review conducted during the time period engaged by the Village of Tequesta. The Schedule of Expenditures of Federal Awards and State Financial Assistance Projects and related auditor's report, as well as the reports on compliance and internal controls are to be issued as part of the Comprehensive Annual Financial Report (CAFR). 5. The Village of Tequesta will send its Comprehensive Annual Financial Report to the Government Finance Officers Association of the United States and Canada for review in their Certificate of Achievement for Excellence in Financial Reporting program. As part of the audit fee proposal, it is expected that the auditor will be required to provide any special assistance deemed necessary to the Village of Tequesta in order to meet the requirements of that program. 6. As part of the audit fee proposal, Village staff expects the assistance and guidance of the auditor with the implementation of any new GASB Standards or other accounting issues. 7. The successful company selected will make "good faith effort" that any employee that works on the Village of Tequesta audit will be returned each year to the Village of Tequesta audit if they are employed by the Firm in their Municipal Audit Section of the Firm. Q. ASSISTANCE TO BE PROVIDED TO THE AUDITOR The Finance Department staff, and responsible management personnel will be available during the audit to assist the firm by providing information, documentation and explanations. The preparation of confirmations will be the responsibility of the Village of Tequesta. Finance Department staff will provide all data as requested, but the audit firm is responsible to format the data to accommodate their required schedules and work papers. The Village of Tequesta will provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided access to telephone lines, photocopying facilities, facsimile machines, and internet for the on -site audit staff. The auditors will provide their own laptop computers and necessary peripheral devices. Any cost or charge incurred not associated with the engagement will be paid by the Auditor. The Village will prepare all individual, combining and entity wide Financial Statements and the related notes thereto and required supplementary information. The Village will also be responsible for providing the transmittal letter, management's discussion and analysis and statistical tables. The Village will provide the trial balances for each individual fund. Page 176 of 485 Agenda Item #17. R. INFORMATION REQUIRED OF PROPOSER Proposals must be submitted electronically (e-bid) by the due date and time listed on the title page. Instructions on how to e-bid have been attached for your convenience. if you require assistance with this processor with registering with DemandStar please contact jjones@tequesta.org. Bids "faxed" or emailed to the Village shall not be accepted. Bids received after the scheduled closing time for receipt of RFP's will be returned unopened to the bidder(s). The Village reserves the right to reject any and all bids and to waive any and all irregularity(ies) in any bid. The Proposal must name all persons or entities interested in the Proposal as principals. In each Proposal by an individual or firm, there shall be stated the name and address of every person having an interest in the Proposal; and in the case of a corporation, the names and addresses of its officers. Proposals must be signed by the person or member of the firm making the Proposal, and in the case of a corporation, by an authorized officer or agent subscribing the name of the Corporation and his or her own name. In order to ensure a uniform review process and to obtain the maximum degree of comparability, it is required that the proposals be organized in the manner specified — as follows: ■ TITLE PAGE Show the name of proposer's agency/firm, address, telephone number, name of contact person, date, and the subject: RFP# FIN01-21, Independent Auditing Services from FY2020-2021 thru FY2024-FY2025. ■ TABLE OF CONTENTS Include a clear identification of the material by section and by page number. ■ GENERAL INFORMATION 1. Name of business 2. Mailing address/ website address /phone number. 3. Names of persons to be contacted for information or services if different from name of person in charge. 4. Business hours. 5. State if business is local, national, or international and indicate the business legal status (corporation, partnership, etc.). 6. Give the date business was organized and/or incorporated, and where. 7. Give the location of the office from which the work is to be done and the number of professional staff employees at the office. 8. Description and history of the make-up and composition of the firm 9. Indicate whether the business is a parent or subsidiary in a group of firms/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. 11. Size of the firm, the size of the firm's governmental audit staff, the location of the office Page 177 of 485 Agenda Item #17. from which the work on this engagement is to be performed. 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)]. ■ FIRM QUALIFICATIONS & REFERENCES (25 POINTS) This section of the proposal should establish the ability of Proposer to satisfactorily perform the required work by reasons of. experience in performing work of a similar nature; demonstrated competence in the services to be provided; strength and stability of the firm; staffing capability; work load; record of meeting schedules on similar projects; and supportive client references. Proposer should: (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. (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. (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. i. The firm is also required to submit copies of the two most recent external quality control review reports and letters of comment along with a statement indicating whether the reviews included a review of specific governmental engagements. 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. 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. 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). v. Circumstances and status of any disciplinary actions taken or pending against the firm or any partners or employees of the firm by State regulatory bodies or professional organizations during the past three years. 10 Page 178 of 485 Agenda Item #17. 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. (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. i. For the firm's office that will be assigned responsibility for the audit, list the most significant audit 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. 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. iv. The firm should list separately all other 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. V. The proposal should include sample formats for required reports. 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. (5) Identify subcontractors by company, name, address, contact person, telephone number and project function. Describe Proposer's experience working with each subcontractor. (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. 11 Page 179 of 485 Agenda Item #17. (7)The auditor is free to include any promotional material pertaining to the auditor or audit firm; however, such promotional material shall not be considered the Proposal in and of itself. All promotional materials will be considered supplemental information. ■ QUALIFICATIONS OF KEY PERSONNEL ASSIGNED TO ENGAGEMENT (25 POINTS) This section of the proposal should identify key personnel assigned to the Scope of Work. List those persons who will have management position working with the Village if you are awarded the contract. Total staff available for this audit and the anticipated percent of audit work to be performed by various levels of staff. Proposer should: (1) Provide education, experience, and applicable professional credentials of project staff. (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 accounting and auditing. ■ 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. ■ 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. (3) Total staff available for this audit and the anticipated percent of audit work to be performed by various levels of staff. (4) Include a project organization chart which clearly delineates communication/reporting relationships among the project 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. (6) Copy of CPA license for all individual CPAs assigned to the audit and for the firm in the State of Florida. (7) Documentation from Florida's Board of Accountancy that the licenses described above 12 Page 180 of 485 Agenda Item #17. are indeed active and in good standing. (8) Positive affirmation that all CPAs assigned to the engagement have properly 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". ■ PROJECT APPROACH (40 POINTS) Proposer shall provide a narrative which addresses the Scope of Work and shows Proposer's understanding of Village of Tequesta's needs and requirements. 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. (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. (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 Scope of services. 13 Page 181 of 485 Agenda Item #17. ATTACHED FORMS (Must be completed and submitted with proposal): (1) Exhibit A - Proposal Certification (2) Exhibit B — Non -Collusion Affidavit (3) Exhibit C — Conflict of Interest Statement (4) Exhibit D — Drug -Free Workplace Form (5) Exhibit E — Reference Form (6) Exhibit F — Notification of Public Entity Crimes Law (7) Exhibit G — Truth -in -Negotiation Certificate (8) Exhibit H — Village Clerk's ADA Compliancy Statement (9) Exhibit I — Palm Beach County "Cone of Silence" Code (for informational purposes only) Bidder or Vendor hereby recognizes and certifies that no elected official, board member, or employee of the Village of Tequesta (the "Village") shall have a financial interest directly or indirectly in this transaction or any compensation to be paid under or through this transaction, and further, that no Village employee, nor any elected or appointed officer (including Village board members) of the Village, nor any spouse, parent or child of such employee or elected or appointed officer of the Village, may be a partner, officer, director or proprietor of Bidder or Vendor, and further, that no such Village employee or elected or appointed officer, or the spouse, parent or child of any of them, alone or in combination, may have a material interest in the Vendor or Bidder. Material interest means direct or indirect ownership of more than 5% of the total assets or capital stock of the Vendor or Bidder. Any exception to these above described restrictions must be expressly provided by applicable law or ordinance and be confirmed in writing by Village. Further, Bidder or Vendor recognizes that with respect to this transaction or bid, if any Bidder or Vendor violates or is a party to a violation of the ethics ordinances or rules of the Village, provisions of the Palm Beach County Code of Ethics, as applicable to the Village, or the provisions of Chapter 112, part III, Fla. Stat., the Code of Ethics for Public Officers and Employees, such Bidder or Vendor may be disqualified from furnishing the goods or services for which the bid or proposal is submitted and may be further disqualified from submitting any future bids or proposals for goods or services to Village. Bidder or Vendor must complete and execute the Conflict of Interest Statement (Exhibit C). The terms "Bidder" or "Vendor," as used herein, include any person or entity making a proposal herein to Village or providing goods or services to Village. 14 Page 182 of 485 Agenda Item #17. ■ COST OF SERVICES (10 POINTS) A. State the prices, fees, and rates that will be charged to the Village for providing the services. The pricing information should be clear and unambiguous to allow the Village the ability to correctly identify the costs associated with doing business with the Proposer. Include in the pricing information clearly defined discounts, setup fees, price adjustments or escalations, special charges, etc. B. One copy shall be submitted separately and clearly marked as follows: FEE PROPOSAL RFP #FIN01-21— INDEPENDENT AUDITING SERVICES FROM FY2020-2021 thru FY2024-2025 Price proposals must be submitted separate from technical proposals. No reference shall be made to pricing in the statement of qualifications. Failure to adhere to this requirement will result in disqualification. Evaluation of cost proposal points: The cost proposal points shall be developed in accordance with the following formula: (Lowest Cost/Proposal Cost) X 10 = Points Assigned. PROPOSAL COST LOWEST COST PROPOSED % OF LOW MULTIPLIER TOTAL POINTS ASSIGNED Company #1 $100,000.00 $100,000.00 100.0% 10 10.0 Company #2 $108,000.00 $100,000.00 92.6% 10 9.3 Company #3 $120,000.00 $100,000.00 83.3% 10 8.3 15 Page 183 of 485 Agenda Item #17. S. FORMAT FOR SCHEDULE OF FEES Provide pricing information in the format shown below, for each year of the contract. Include staff hourly rates to be used for any additional work which may be requested by the Village which is outside the scope of this contract. ATTACHMENT "A" FEE PROPOSAL Part 1 Schedule of Professional Fees and Expenses For the Audit of the September 30, 2021-2025 Financial Statements of Village of Tequesta 2021 Proposed: 2022 Proposed: 2023 Proposed: 2024 Proposed: 2025 Proposed: Hours Rate/ Hr. Hours Rate/ Hr. Hours Rate/ Hr. Hours Rate/ Hr. Hours Rate/ Hr. Partners $ $ $ $ $ Managers $ $ $ $ $ Supervisory Staff $ $ $ $ $ Staff $ $ $ $ $ Other (Specify) $ $ $ $ $ Other (Specify) $ $ $ $ $ TOTAL: $ $ S S $ Grand Total Price for Audit Services * $ 16 Page 184 of 485 Agenda Item #17. T. OPTIONAL AND AS NEEDED SERVICES Part 2 Schedule of Professional Fees and Expenses For the Audit of the 2021- 2025 Financial Statements: Special Considerations and Services The Village does not guarantee that these services will be necessary, however pricing as part of the submittal is required. These costs will not be used for evaluative purposes. Nature of Service to be Provided Year 1 2021 Year 2 2022 Year 3 2023 Year 4 2024 Year 5 2025 Florida Single Audit Federal Single Audit TOTAL $ $ $ $ $ Grand Total Price for Vendors are requested to provide a cost for optional items below; however, these costs will not be used for evaluative purposes. OPTIONAL PRICING Rate (for additional services 7snun ded) $ Per Hour The undersigned certifies that he/she has the ability to sign and bind the firm or company to the services to be performed within the fees proposed. Signature: Title: Date Signed: Printed Name: Firm or Company: Email: 17 Page 185 of 485 Agenda Item #17. U. REFERENCE: FLORIDA STATUTE 218.391 Auditor Selection Procedures (Excerpts from Florida Statutes) Audit Selection Committee. Per Section 218.391, Florida Statute the Auditor selection procedures are to be followed as detailed below: (1) Each local governmental entity, district school board, charter school, or charter technical career center, prior to entering into a written contract pursuant to subsection (7), except as provided in subsection (8), shall use auditor selection procedures when selecting an auditor to conduct the annual financial audit required in s. 218.39. (2) The governing body of a charter county, municipality, special district, district school board, charter school, or charter technical career center shall establish an audit committee. Each non charter county shall establish an audit committee that, at a minimum, shall consist of each of the county officers elected pursuant to s. 1(d), Art. VIII of the State Constitution, or a designee, and one member of the board of county commissioners or its designee. The primary purpose of the audit committee is to assist the governing body in selecting an auditor to conduct the annual financial audit required in s. 218.39; however, the audit committee may serve other audit oversight purposes as determined by the entity's governing body. The public shall not be excluded from the proceedings under this section. The audit committee shall: (a) Establish factors to use for the evaluation of audit services to be provided by a certified public accounting firm duly licensed under chapter 473 and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. Such factors shall include, but are not limited to, ability of personnel, experience, ability to furnish the required services, and such other factors as may be determined by the committee to be applicable to its requirements. (b) Publicly announce requests for proposals. Public announcements must include, at a minimum, a brief description of the audit and indicate how interested firms can apply for consideration. (c) Provide interested firms with a request for proposal. The request for proposal shall include information on how proposals are to be evaluated and such other information the committee determines is necessary for the firm to prepare a proposal. (d) Evaluate proposals provided by qualified firms. If compensation is one of the factors established pursuant to paragraph (a), it shall not be the sole or predominant factor used to evaluate proposals. (e) Rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to paragraph (a). If fewer than three firms respond to the request for proposal, the committee shall recommend such firms as it deems to be the most highly qualified. (4) The governing body shall inquire of qualified firms as to the basis of compensation, select one of the firms recommended by the audit committee, and negotiate a contract, using one of the following methods: (a) If compensation is not one of the factors established pursuant to 18 Page 186 of 485 Agenda Item #17. paragraph (3)(a) and not used to evaluate firms pursuant to paragraph (3)(e), the governing body shall negotiate a contract with the firm ranked first. if the governing body is unable to negotiate a satisfactory contract with that firm, negotiations with that firm shall be formally terminated, and the governing body shall then undertake negotiations with the second -ranked firm. Failing accord with the second -ranked firm, negotiations shall then be terminated with that firm and undertaken with the third -ranked firm. Negotiations with the other ranked firms shall be undertaken in the same manner. The governing body, in negotiating with firms, may reopen formal negotiations with any one of the three top ranked firms, but it may not negotiate with more than one firm at a time. (b) If compensation is one of the factors established pursuant to paragraph (3)(a) and used in the evaluation of proposals pursuant to paragraph (3)(d), the governing body shall select the highest ranked qualified firm or must document in its public records the reason for not selecting the highest -ranked qualified firm. (c) The governing body may select a firm recommended by the audit committee and negotiate a contract with one of the recommended firms using an appropriate alternative negotiation method for which compensation is not the sole or predominant factor used to select the firm. (d) In negotiations with firms under this section, the governing body may allow a designee to conduct negotiations on its behalf. (5) The method used by the governing body to select a firm recommended by the audit committee and negotiate a contract with such firm must ensure that the agreed -upon compensation is reasonable to satisfy the requirements of s. 218.39 and the needs of the governing body. (6) If the governing body is unable to negotiate a satisfactory contract with any of the recommended firms, the committee shall recommend additional firms, and negotiations shall continue in accordance with this section until an agreement is reached. (7) Every procurement of audit service shall be evidenced by a written contract embodying all provisions and conditions of the procurement of such services. For purposes of this section, an engagement letter signed and executed by both parties shall constitute a written contract. The written contract shall, at a minimum, include the following: (a) A provision specifying the services to be provided and fees or other compensation for such services. (b) A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract. (c) A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. (8) Written contracts entered into pursuant to subsection (7) may be renewed. Such renewals maybe done without the use of the auditor selection procedures provided in this section. Renewal of a contract shall be in writing. 19 Page 187 of 485 Agenda Item #17. (9) The Village reserves the right to reject any and all proposals to waive minor irregularities in the proposals and to make awards in the best interest of the Village. The Village further reserves the right to seek new proposals when such a procedure is reasonably in the best interest of the Village to do so. (10) Any award made shall be subject to execution of a contract in a form and substance, which is approved by the Village Attorney. V. EVALUATION OF PROPOSALS Each proposal received will be scored on the basis of the information provided and its clarity and applicability to the Village's criteria. The Village reserves the right to investigate the qualifications and experience of each firm. Proposals not sufficiently detailed or in an unacceptable form may be rejected by the Village. 1. The Evaluation Committee will conduct a detailed review and rank each Proposal in accordance with the RFP. A score and ranking from this process will be determined and only the top three (3) ranked Proposers will continue to the next step. 2. The top three Proposers may be notified for an interview appointment as determined by the Committee. 3. The Evaluation Committee may conduct interviews and re -rank each Proposer in accordance with the RFP. The Proposer with the highest final RFP composite score will be considered the winner and the tentative selectee for award of the Professional Services Agreement under this RFP proceeding. TECHNICAL CRITERIA POINTS a Firm's qualifications 25 b Qualifications of key personnel assigned to the engagement 25 c Proposer's project approach 40 d Proposed cost of services 10 Total Points 100 4. For a proposal to be eligible, the format set forth in this RFP must be strictly followed. During this RFP process, any intentional omissions, alterations, or false representations will be grounds for rejection of any Proposal. The Village reserves the right to request clarification of any information submitted by Proposers. 5. It is not required that the successful Proposer have previous experience with the Village of Tequesta. 6. The Village reserves the right to reject any or all Proposals, to waive any irregularities or informalities in any proposal or in the proposal procedures, to accept or reject any item or 20 Page 188 of 485 Agenda Item #17. combinations of items, to request clarification of any information submitted by proposers and to make awards in the best interest of the Village. The award will be to the proposer whose proposal complies with all requirements set forth in this RFP, and whose Proposal, in the opinion of the Village, is the best Proposal taking into consideration all aspects of the Proposer's response, including the total net cost to the Village. 7. Oral Presentations and Interviews - Upon initial completion of the criteria evaluation indicated above, rating and ranking, the Selection Committee may choose to conduct oral presentations and interviews with the top 3 Proposers that the Selection Committee deems to warrant further consideration based on, among other considerations, scores in clusters and/or maintaining competition. Upon completion of the oral presentations and interviews, the Selection Committee will perform a final review to re- evaluate, re -rate, and re -rank the Proposals remaining in consideration based upon the written documents, combined with the oral presentations and interviews. In such circumstances, the initial rankings of the Proposers shall be considered preliminary rankings until after the oral presentations and interviews are completed. 21 Page 189 of 485 Agenda Item #17. EXHIBIT A - Proposal Certification 1 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. 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 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 190 of 485 Agenda Item #17. He/she is the of EXHIBIT B - Non -Collusion Affidavit (Proposer's Name) being first duly sworn, deposes and says that: (Owner, Partner, Officer, Representative or Agent) the Proposer that has submitted the attached proposal; 2. He/she is fully informed respecting the preparation and contents of the attached proposal and of all pertinent circumstances respecting such proposal; 3. Such proposal is genuine and is not a collusive or sham proposal; 4. Neither the said Proposer nor any of its officers, partners, owners, agents, representatives, employees or parties in interest, including this affiant, have in any way colluded, conspired, connived or agreed, directly or indirectly, with any other Proposer, firm, or person to submit a collusive or sham proposal in connection with the work for which the attached proposal has been submitted; or to refrain from bidding in connection with such work; or have in any manner, directly or indirectly, sought by agreement or collusion, or communication, or conference with and Proposer, firm or person to fix the price or prices in the attached proposal or of any other Proposer, or to fix an overhead, profit, or cost elements of the proposal price or the proposal price of any other Proposer, or to secure through any collusion, conspiracy, connivance, or unlawful agreement any advantage against (Recipient), or any person interested in the proposed work; 5. The price or prices quoted in the attached proposal are fair and proper and are not tainted by any collusion, conspiracy, connivance, or unlawful agreement on the part of the Proposer or any other of its agents, representatives, owners, employees or parties in interest, including this affiant. Proposer's Name STATE OF FLORIDA COUNTY OF PALM BEACH The foregoing instrument was acknowledged before me NOTARY'S SEAL: In me is personally Signature his day of known to me or who has (type of identification), as identification. NOTARY PUBLIC, STATE OF FLORIDA (Signature of Notary Taking Acknowledgment) (Name of Acknowledger Typed, Printed or Stamped) My Commission Expires: Date _,2020 by produced 23 Page 191 of 485 Agenda Item #17. 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: ❑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. ❑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. ❑To 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. COMPANY OR INDIVIDUAL NAME AUTHORIZED SIGNATURE NAME (PRINT OR TYPE) TITLE, IF A COMPANY 24 Page 192 of 485 Agenda Item #17. EXHIBIT D - Drug -Free Workplace Form The undersigned vendor in accordance with Florida Statutes, Chapter 287, Section 287.087 hereby certifies that 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. Proposer's Name Signature Date 25 Page 193 of 485 Agenda Item #17. Company under Review: Reference (Name): Name/Title: EXHIBIT E - Reference Form RFP No.: FINO1-21 RFP Title: Independent Audit Services Phone: Project: Fax: Project Manager: Total Project Cost: 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: 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 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 C No F- Rating: 1=Poor 2=Fain Signature 3=Average 4=Good Date 26 S=Excellent Page 194 of 485 Agenda Item #17. 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 [$35,000.00] for a period of thirty-six (36) months from the date of being placed on the convicted contractors list. Acknowledged by: Firm Name Signature Name and Title (Print or Type) Date 27 Page 195 of 485 Agenda Item #17. 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: Date: Signature: 28 Page 196 of 485 Agenda Item #17. 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: 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. Representative Signature Date: 29 Page 197 of 485 Agenda Item #17. 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 1/1, 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. 30 Page 198 of 485 Agenda Item #17. Village 345 Tequesta Drive Tequesta, FL 33469 of Tequesta INDEPENDENT AUDITING SERVICES RFP #FIN 01-21 Addendum No. 1 March 17, 2021 RFP DUE: 2:00 PM, Local Time, April 9, 2021 TO ALL VENDORS PROVIDING QUOTES FOR THIS RFP: 561-768-0700 www.tequesta.org The changes, additions, substitutions, and/or deletions contained in Addendum No. 1 are hereby made a part of the Request for Proposals Documents for the INDEPENDENT AUDITING SERVICES solicitation, fully and completely as if the same were fully set forth herein. Sealed proposals are to be submitted via DemandStar (www.demandstar.com,) prior to the deadline for submissions. ATTACHMENT 1 - Vice -Mayor Kyle Stone Council Member Frank D'Ambra ATTACHMENTS Responses to Proposer's Questions END OF ADDENDUM Mayor Abby Brennan Council Member Laurie Brandon Council Member Bruce Prince Village Manager Jeremy Allen Page 199 of 485 Agenda Item #17. ATTACHMENT 1 RESPONSES TO PROPOSERS' QUESTIONS Question 1: Could you please provide the fee for the 2020 audit services? Response 1: Please see response to Question No. 14. Question 2: Given the COVID environment, do you prefer for audits to be on site, work remotely, or a combination thereof? Response 2: The external auditors are afforded a dedicated working area which provides for adherence to CDC social distancing guidelines. However, it is left up to the auditing firm to utilize discretion as to the number of individuals which might be staffed on a particular audit in relation to the space provided. Question 3: Do you expect to have a single audit (federal or state) in FY21? Was there significant amounts of CARES act funding that will impact the SEFA? Response 3: Typically, a single audit is not required of the Village. However, we are still unsure how distributions under the American Rescue Plan will require a single audit, as our projected allocation will far exceed the single audit threshold. The amounts received to date in CARES Act funding did not exceed $750,000. Question 4: Do you draft the financial statements or do you prefer your auditor to draft? Response 4: The financial statements are prepared by in-house staff. Question 5: What assistance do you expect from your auditor in the implementation of new standards, for instance GASB 87, Leases? Response 5: The Village will require review and input from the auditor regarding presentation of elements on the face of the financial statements and any related note disclosures. We will also discuss with the auditor our general approach to implementing any new accounting standard, including GASB 87. Question 6: Are the current auditors permitted to respond to this request for proposal? Response 6: Yes. Question 7: Are there any planned changes to the accounting system (BS&A) during the year ended September 30, 2021? What system are you currently utilizing? Response 7: No. 2 Page 200 of 485 Agenda Item #17. Question 8: Do you plan to issue or refinance any debt during fiscal year 2021? Response 8: Yes; the Village recently closed on a $7 million bank loan. We have no plans to issue any additional debt during FY2021. Question 9: Can you please provide the audit fees paid for the September 30, 2019 and 2020 audits? Response 9: Please see response to Question No. 14. Question 10: Are any points allocated in the RFP review process for local preference? Response 10: The Village currently does not have a local vendor preference policy. Question 11: What is the time period in which interim and final fieldwork is generally performed? Is this still the most convenient time for you? Response 11: Interim fieldwork is usually performed during September of each year. For final fieldwork timeline, please refer to Section L in the RFP document. Question 12: How many auditors are generally onsite during fieldwork? Response 12: There are usually 2 auditors onsite during fieldwork. Question 13: For Exhibit E — Reference Form, how many client references are required? Response 13: Section R — Information Required of Proposer states the following: "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." Question 14: What were the audit fees for each of the last three fiscal years? Response 14: FY18 - $62,546; FY19 - $63,177; FY20 - $63,177. Question 15: How long has the current auditor been performing this audit? Response 15: The current auditors have been auditing the Village since FY2009. Question 16: For your most recent audit, were there any additional services provided by the current auditors? If so, what were they and what were the fees? Response 16: For the most recent audit, no additional audit fees were incurred. 3 Page 201 of 485 Agenda Item #17. Question 17: Are there any points awarded in the Evaluation Criteria for any of the following: Local business preference (and if so, in what areas), MWBE or SBE certification (and if so, what certifications does the Village accept? most recent audit, were there any additional services provided by the current auditors? If so, what were they and what were the fees? Response 17: See response to Question No. 10. Question 18: Are there any material current events that will affect the Village during the first fiscal year of the contract (lawsuits, debt issuances, changing software, new programs, loss/gain of major funding source...) most recent audit, were there any additional services provided by the current auditors? If so, what were they and what were the fees? Response 18: None known — with the exception of the funding allocation from the recently passed American Rescue Plan. The total projected allocation to the Village will be approximately $2.6 million. Question 19: Who will be the members of the audit selection committee? Response 19: The members of the Auditor Selection Committee are as follows: Mr. Kyle Stone — Chair. (Vice -Mayor) Mr. Daniel Chrost (Member) Mr. Larry Dugan (Member) Dr. William Watkins (Member) Question 20: For EXHIBIT B that require notarization, the form does not have the updated online notarization verbiage effective 01/01/2020. Would we be allowed to update the form or will you provide an updated version? The foregoing instrument was acknowledged before me, by means of ❑ physical presence or ❑ online notarization, this day of , 20 , by ❑ who is personally known to me or ❑ who has produced as identification. Response 20: The Village will provide an updated form, as appropriate. The updated form will be available on DemandStar. Question 21: Would the Village consider allowing electronic signatures on this proposal to allow our employees to continue working safely from home? Or has the Village considered to have the proposal submitted electronically, instead of physical copies? Response 21: Electronic signatures are allowed as appropriate. All proposals must be submitted electronically via DemandStar by the deadline. 4 Page 202 of 485 Agenda Item #17. Village 345 Tequesta Drive Tequesta, FL 33469 of Tequesta INDEPENDENT AUDITING SERVICES RFP #FIN 01-21 Addendum No. 2 March 30, 2021 RFP DUE: 2:00 PM, Local Time, April 9, 2021 TO ALL VENDORS PROVIDING QUOTES FOR THIS RFP: 561-768-0700 www.tequesta.org The changes, additions, substitutions, and/or deletions contained in Addendum No. 1 are hereby made a part of the Request for Proposals Documents for the INDEPENDENT AUDITING SERVICES solicitation, fully and completely as if the same were fully set forth herein. Sealed proposals are to be submitted via DemandStar (www.demandstar.com,) prior to the deadline for submissions. ATTACHMENT 1 - Vice -Mayor Kyle Stone Council Member Frank D'Ambra ATTACHMENTS Responses to Proposer's Questions END OF ADDENDUM Mayor Abby Brennan Council Member Laurie Brandon Council Member Bruce Prince Village Manager Jeremy Allen Page 203 of 485 Agenda Item #17. ATTACHMENT 1 RESPONSES TO PROPOSERS' QUESTIONS Question 1: There are three pensions that are required to be audited (Fire Pension Trust Fund, Police Pension Trust Fund and General Employees' Pension Trust Fund). How much did the Village pay the auditor for each of the pension audits in 2019-2020? Response 1: The audit fees for fiscal years 2019 and 2020 for the Village's three defined benefit pension plans were included as part of the total audit fee of $63,177 for each year. 2 Page 204 of 485 LO (1) U_ U) N C O ate-' N O a) � 7 - Q � N a--� w O N O z C N v LL O_ O "O O\ p o�L 7 U L _ m E R G _ z 3 z a) a >. z a 3 0 c;am0� I m m m d E 3 0 0 U V U V V C Vl C VI C N C In C fn L 7 C O L C 7 L C 7 V) C 7 C Ul C U C U Ln C U C U C U w J w J w J w J w J O 'O O 'O O 'O O O 'O a0-� R3 ra i ra aU-i O a0-i La fa to (n fa a3 N fa m N c0 n3 f6 La (n O p U }, w m O p U w }, to O p U L~ }, W O p O w }_, to O p` O w a rn E EL a,tf E n a I E n a E n a � E U a U a U a U a U a a s s s s m ) a) �m a) a) a) 0- CL 0 0 Uf 0 0 0 U U U U U 00 U M O r J M M m LL C O J LL co M a) O a) M J U) J LL N m LL C O O _0 O Ln J N fa d m LOL O G O O (n 00Vi Q M N Ln 0 C C a) _cu � -0 a) O 4) 0 N O LL L C f6 6 z O Co .--I Ln Ln O Ln Ln Ln N Ln O 1p Ln d C O a N N N N N O O O O O m n W O O O O O V- :;;Z. V V- C,0 0 0 0 _ CL E J 0 Ln a) C (a 7 `1- c) O (n _ a (n U J 06 OZS E C O w 7 i 'O C J 6 6 () C7 Y U Page 205 of 485 v E 0 0 c c c c C U C U w J w J O -p O -O O O N c p` u u�_, p L u 0 Q � O w ' 0 0-0 � w E a U a d U s CL m N +� _0 ate+ UI O Q 61 � M LL M L � U ru M M Q) N CO LJL c0 f6 + d � V) u >N > fill i O CO Q ^- N Q N M .7 (n �7 N � > 'O N � a L u z Lr) Ln u, N Ln N W d M o 47 N a ai a ,4 r4 0 0 N N Ch C)) O O C) C) O O d J U f6 d5 _ c a E J 0 Oo 66 a) 0 c � o 0 � z v Page 206 of 485 Agenda Item #17. AULDIN ENKINS ('11As & ADVISORS www.mjcpa.com RFP# FIN01-21— 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 ELECTRONIC SUBMISSION April 9, 2021 1 2:00 PM Page 207 of 485 Agenda Item #17. AULDIN & ENKINS IL CPAs & ADVISORS Over 550 Governmental Units Served Together We can Do Anything Page 208 of 485 Table of Contents Letter of Transmittal 1 GeneralInformation...........................................................................................................................3 - 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 209 of 485 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 B — 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 I — Palm Beach County "Cone of Silence" Code................................................................60 - Form W-9..................................................................................................................................61 - Copies of Licenses......................................................................................................................62 - Sun Biz Annual Report................................................................................................................64 - Insurance Certificates................................................................................................................65 - Samples —Audit Report Format.................................................................................................67 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 210 of 485 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 211 of 485 Agenda Item #17. ■ 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 (GASAC); the 2015 Chairman of the board of the AICPA; and a board member of the International Federation of Accountants (IFAC) in 2016. In January 2020, our own Joel Black accepted the opportunity to serve as the Chairman of the Governmental Accounting Standards Board (GASB). Mauldin & Jenkins is a leader nationally. We realize the difficulty in selecting an audit firm. By selecting Mauldin & Jenkins, you will be provided excellent client service and operational best practices stemming from our service to hundreds of governmental entities. We understand the work requested and are committed to meeting your needs. 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, MAULDIN & JENKINS, LLC Wade Sansbury, CPA, Partner 1401 Manatee Ave West, Suite 1200 Bradenton, Florida 34205 941-741-2255 (direct) 855-891-0070 (toll free) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 21 ? of 485 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. EL �� Aw INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 21 � of 485 IV AULDiN ENKINS & 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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 214 of 485 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: With one of the largest governmental audit practices in the Southeast, our team will ensure efficiency, minimal disruptions, and substantial insight for the Village's management and Commission Members. ■ Perform an annual audit and report on the financial statements of the Village ■ Perform an annual compliance audit for the Village including the performance of state and federal Single Audits M=F ■ Candidly communicate with management regarding results and industry and regulatory updates, allowing for greater efficiency and better decision making ■ Actively involve senior team members in all phases of the engagement, ensuring reliable, responsive service and quick issue resolution ■ Provide value-added recommendations to strengthen the Village's operations and internal controls Figure 1. Our Understanding of the Village of Tequesta's True Service Needs 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 215 of 485 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. 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. Our team's depth of governmental Strengthening Operations with Frequent, Value -Added Communication experience, training, Our team members and Firm publications, Instead of just resolving your financial and industry- such as our quarterly newsletter and free statement and grant compliance issues, involvement will continuing professional education classes, our governmental specialists will also help meld valuable will provide the Village with regular prevent them —empowering the Village intelligence, allowing updates of and guidance on regulatory, with the knowledge and best practices to the Village to industry, and accounting developments. strengthen your operations. leverage best Ensuring Dependability with Continuity and Active Leader Involvement practices and advance operational Our team will feature ongoing partner With dependable oversight and a long - involvement throughout every audit term commitment to team staffing, the performance. phase —including fieldwork —as well as a Village will enjoy reliable, responsive, and dedication to staff continuity. And with an time -saving service from professionals annual turnover rate well below the with a deep understanding of your industry average, we can deliver. 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 21 @ of 485 Agenda Item #17. 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.mvfloridaIicense.com. Ron DeSantis. Governor Halsey Beshears, Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AD0007585 EXPIRATION DATE: DECEMBER 31, 2021 THE ACCOUNTANCY CORPORATION HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES MAULDIN &JENKINS, CERTIFIED PUBLIC ACCOUNTANTS, LLC ❑ MAULDIN & JENKINS 200 GALLERIA PKWY SE SUITE 1700 ATLANTA GA 30339 ISSUED: 12/13/2019 Always verify licenses online at My Florida License.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. Additionally, our Firm is properly registered with the Florida Department of State Division of Corporations. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 217 of 485 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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 21 J of 485 IV AULDiN &JENKINS 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 im,nungitiun,A ban. Chattanooga, IN Sa nnaht GA 1918 1987 2011 2017 2020 1975 2004 2013 2018 Atlanta, C�gia Rra'!. ';xida -^h r•�hi:. `., Sing±�,. Ff Mauldin & Jenkins provides 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 representing approximately 28% of the Firm's total practice. However, size and resources alone are not the most meaningful measure of success; in the end, our clients remain the best judges of Mauldin & Jenkins' value. Other key information relative to the size and experience of Mauldin & Jenkins is as follows: • 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) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 219 of 485 IV AULDiN &JENKINS MA 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. 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 2:.® of 485 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 Partners Managers Supervisors/Senior Other Staff and Consultants Total External Quality Control Review (Peer Review) Bradenton Firm -Wide 7 57 7 60 5 83 20 110 39 310 In the mid 70s, the Private Companies Practice Section (PCPS) was founded by the American Institute of CPAs (AICPA) to establish a voluntary quality assurance program for CPA firms. There are requirements for membership in the section, which include mandatory continuing education for each member of the professional staff and a key element is a tri-annual independent review of a firm's quality control system in its practice of public accounting. Mauldin & Jenkins, LLC has been a member of the section from its inception. The peer review aspect has evolved from being voluntary to mandatory and Mauldin & Jenkins is in full compliance with the requirements of having a tri-annual review. In the peer reviewer's latest 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 gal of 485 Bares - REPORT ON THE FiRM'S SYSTE-A OF QU-U= COYMOL Mmmiber 12, 2020 To the Shareholders ofMauldin & 7entins. LLC and the National Peer Reuiew Committee e hwLe revietised the system of gw9lity control for the accounting and auditing practice of Mauldin, & 7enl=n LLC (the firm) applicable to engagements not subj ect to PCAOB permanent inspection in effect for the rear ended May 31, 2020. Our peer renew uas conducted in accordance with the Standards for Per&imiing and Reporting on Peer Reviews established by the Peer RL-Aew Board of the American Institute of'Certifred Public Accountam (Standards). A summary of the naluze, objecth-,es, scope_ limitations of, and the procedures performed in a System RL,,w t' as described m the Standards may be found at The spy also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are esuhrated by a peer reiieeuwer to detenmae a peer redew rating- Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to pr(nide 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, wlieu appropriate, and for iemediatmg wealmesses in its system of quality control, if any. Peer Resiewer's Responsibility Chu responsibility is to express an opinion on the design of the system of Tmlity control and the fum's compliance thereulth based on our re -new. Required Selections and Considerations Engagements selected for re--iew included engagements performed under Govamment Audihng Standards, including compliance audits sunder the :Single Audit Act audits of employee benefit plans, audits performed under MCM an audit of a bm1ei-dealer and an a anunatton of sen-ice orga=twn's SOC 1 engagement. As a part of ow peer ieinew, we considered ret.7ews by regulatory entities as commtuucated by the firm, if applicable, in determining the natme and extent of our procedures_ PaHarei, LLR 1725 Jackson Streeit, Ulte M I Fredericksburg, VA. 2240T I R 540,371,356611,gG]R246.3710 I F 540.371 354E [Opinion Lu our opiniorL the system of quality control for the accounting and auditing practice of Mauldin & Jenkins- LLC applicable to engagements not subject to PC:A0B permanent inspection in effect for the year ended Nfay 31, 2020, has been suitably designed and complied with to provide the film with reasonable assurance of performing and reporting in conframiity u^itli applicable professional standards in all material respects. Fji= can receive a rating of pass, p= with deftcrencu(ies) or fail. Mauldin denlaae_ LLC has received a peer re new rating ofpasa. P13 M a4-tw, L C P PBMares. LLP INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a? of 485 PPBMares.. 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.aicpa.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 fum'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, 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 1725 Jackson Street, Suite 210 I Fredericksburg, VA 224011 P 540.371.3566 11.800.296.3710 I 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 PCAOB 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 deftciency(ies) or fail. Mauldin & Jenkins, LLC has received a peer review rating of pass. PBMa sre4,, LLP PBMares, LLP October 30, 2017 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page Zak of 485 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 55 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. 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 2a4 of 485 IV AULDiN &JENKINS MA 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 81h Street South, Naples, FL 34102 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a5 of 485 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 2018through 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 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2:a@ of 485 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.pinecrest-fl.gov/government/finance/financial-report-cafr INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a7 of 485 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: Georgia 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) Brasenton 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 2aj of 485 Comprehensive Annual Financial Report Certificates of Achievement and Excellence Sirirsso�. Mauldin & Jenkins has served approximately 550 governments in the past a� several years, and 129 governmental units who obtain the GFOA's Certificate o of Achievement for Excellence in Financial Reporting (and/or the ASBO's Certificate of Excellence in Financial Reporting). 011 Mauldin & Jenkins' clients have never failed to obtain the Certificate! Every CAFR submitted has received the award. The following are current clients: 1) Athens -Clarke 26) Oconee 52) College Park 79) Milton 2) Au{ Jsta-Richmond 2) Orange 53) Conyers 79) Mmrne 3) B=_ra•cv 29) Paulding 54) Gonper City 80] Morrow 4j Beaufort 29) Rockdale 55] Covington S1) Naples 5) Caftersville 30) Spalding 56) Decatur S2) Nevr Bern 6) Chatham 31) Walton 57) DouglasVAE 03] N. Charleston 7) Clayton 32) Washington 59) Dunwoody 2A) North Port 8) Colleton 33) Whitfield 59] Fayetteville 85] Peachtree City 9E Columbus- 34) ,Aiken CO) Fairburn S6] Pensacola Mu gee 35] Albany 61) Forest Park .87) Perry 10) 36) Alpharetta 62) Garden Ckyr S8] 11) Douglas 37) Americus 63] Griffin S9] Pouter 12) E[Wiield 30) Austell 64] Culfport 90) Port Wentworth 13) Floyd 39) Ball Ground fi5) Haines Crty 91) Riverdale 14) Forsyth 40) BeaufortCv. 66) Hallandale 6dh 92) Roccnhart 15) Gllyrnn 42) Black Mountain 67) Hapeville 93) Rome 16) Greenville 42) Bluffton 69) Hardeeville 94) Roswell 17) Gwinnen 43) Bradenton 69) Hinesville 95] st MAW 19) Hailifax 44) Bristol 70) HollySgings 96) 5andyrSprirgs 19) Hamilton 45] Brookhaven 71) John's Creek 97) Savannah 20) Henry 46) Brunswick 721 Kennesaw 99) Suwanee 21) Jackson 47) Callaway 731 nauiah Island 99) Thunderbolt 22) LanEaster 49) CartemAlle 74) nrigsland 100) Tumcalciosa 23] Liberty 49) Chamblee 75] Marco Island 101} Union City 24) Macon -Bibb 50) Charleston 76) Longboat Key 25) NefRon 52) Chamblee 77) Milledgeville Boards al Edumtinn: 102�Atifarta Public Schools 103} Bibb County Schtools 104){artersviIle City.School5 105}aayton County Schools 106Cobb Caunty Schools 107p Fayette County Schools 108) Fulton Cmnty Schools 109)f3winnett CountySchodls 110) Lee Cnunty.Srhool District 111) Marietta City Schools 112� Richland fib. School District One 113) &wwrtab-Chatham County Schools State Governmental Entities: 114k Ga. Environ- Fin. Aurth {GEFQ 1W Ga. Forts Au dx ity tydrer Governmental Entities: 116) Central .Savannah River Axea Regional Comm. 1171 Charleston water Wstem 1191 Clayt€rn County Water Authority 115)Cobb County- Marietta water Authority 120)Greerwxood Cornmissioners of Public Works 1211 Greer C•wnmission cr€ Public Works 122) Henry County Water Authority 123)Regiorrai Transportation AuJthcrity 1241Macon Water Authority 125) Mount Pleasant Watem-arks 1261 North Charleston Sewer District 1271 Public Building Authority c*f Knox Co. & Knoxville 1291South Rorida Transportation Authority 129) Tampa Bay Water Authority INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2aq of 485 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 • 2"d 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 984,806,334 Cherry Bekaert, LLP 1,121,484,533 Clifton Larson Allen 839,405,857 Grau & Associates 76,831,709 James Moore P 645,642,953 Keefe McCullough 167,294,406 Marcum 180,996,373 Mauldin & Jenkins, LLC 3,457,797,503 Moore Stephens -A 1,042,508,917 Purvis Gray 487,496,619 RSM McGladrey 1,421,281,625 1,000,000,000 2,000,000,000 3,000,000,000 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 2a® of 485 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 Trainor, CPA 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 Trey Scott or Alison Wester Support Partner Daniel Anderson Jennifer Ruffino-Cook Senior Manager Alt. Manager Garrett Marlowe Senior Associate Jameson Miller Certified Info. Kris Trainor Systems Auditor -H Certified Fraud Examiner Audit Engagement Team Staff 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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2al of 485 FEN ID-NKINS JA 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. IndiVIClual 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 2a? of 485 FEN ID-NKIN�MMA S Wade Sansbury, CPA Partner 941-741-2255 Bradenton, Florida 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 1 Georgia. Wade is a partner who works exclusively in the governmental l« sector of the Firm's 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 47) Monroe County 1) Albany 25) North Port 48) Stephens County 2) Apopka 26) Palmetto 49) Forsyth County 3) Arcadia 27) Pensacola 50) Walton County 4) Beaufort 28) Pinecrest Boards of Education 5) Bradenton 29) Plant City 51) Highlands Co. School District 6) Callaway 30) Roswell 52) Lee Co. School District 7) Conyers 31) Sandy Springs 53) Forsyth Co. BOE 8) Cooper City 32) Social Circle 54) Gwinnett Co. BOE 9) Cordele 33) Tarpon Springs 55) Henry Co. BOE 10) Covington 34) Union City Other Governmental Units 11) Crystal River 35) Islamorada 56) Tampa Bay Water 12) Decatur Counties 57) Ocean Highway and Port 13) Fort Myers Beach 36) Liberty County Authority 14) Griffin 37) Lumpkin County 58) South Florida Regional 15) Haines City 38) Henry County Transportation Authority 16) Hallandale Beach 39) Taylor County 59) Lakeland Area Mass Transit 17) Lake Placid 40) Rockdale County 60) Captiva Erosion Prevention 18) Longboat Key 41) Sumter County District 19) Marco Island 42) Tift County 61) Citrus Co. Mosquito Control 20) Milledgeville 43) Clayton County 62) Manatee Co. Mosquito Control 21) Morrow 44) Bibb County District 22) Milton 45) Dougherty County 23) Monrow 46) Toombs County INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a� of 485 8�-jU: DIN ENKINS is Professional Associations and Education • Bachelor of Business Administration in Accounting from Valdosta State University in 1995 • Certified Public Accountant licensed by the States of Florida and Georgia • Member of the American Institute of Certified Public Accountants (AICPA) • Member of the Florida Institute of Certified Public Accountants (FICPA) • Member of the Government Finance Officers Association (GFOA) • Member of the Florida Government Finance Officers Association (FGFOA) Wade is currently serving as the Firm's Bradenton Office Managing Partner and is the Firm's lead governmental partner in the State of Florida. He is also a member of the Firm's seven member Executive Committee, which governs the actions and directions of the Firm. Wade also currently serves on the Bradenton Area EDC Investor Relations Committee and does volunteer work with the Boy Scouts. Wade is also on the Firms Technology Committee which helps to oversee the Firm's usage of technology and the application of that technology in the audit practices. Note that Wade has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing 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 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2a4 of 485 &JENKINS db Miller G. Edwards, CPA Partner 478-464-8003 medwards@micpa.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 2a5 of 485 8�-jU: DIN ENKINS A ■ 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@micpa.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 -, A 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 Hallandale Beach Town of Lake Placid Town of Longboat Key City of Marco Island City of Naples City of Plant City City of Wildwood Tampa Bay Water South Florida Regional Transportation 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 2a@ of 485 &JENKINS Nor" is A 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 icook(@micpa.com 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 2a7 of 485 8�-jU: DIN ENKINS Ah A 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 2aj of 485 &JENKINS 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 2ag of 485 8�-jU: DIN ENKINS A ■ 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@mjcpa.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) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 240 of 485 8�-jU: DIN ENKINS is 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 241 of 485 8�-jU: DIN ENKINS Ah 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 24? of 485 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 24� of 485 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% < 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. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 244 of 485 &JENKINS jk • • .. 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: iscussion with City Managf INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 245 of 485 Segment I: Planning and Interim Procedures This segment includes: • Obtaining a signed engagement letter for the financial and compliance audit; F-A„� • Meeting with Village management to discuss the scope of the audit, timing of our work, and preparation of client schedules, and to address any concerns; • Reviewing previously issued and interim financial reports, comment letters, monitoring reports, and other supporting workpapers; • Reading minutes of 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 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); INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 246 of 485 slow • 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 247 of 485 *jENKINS - 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 Engagement Team Members by Level Segments Partners Managers Staff Total Segment I - Planning and Interim Procedures 20 30 30 80 Segment 11 - Final Audit Fieldwork Procedures 30 60 120 210 Segment III - Review, Completion and Delivery Procedures 30 60 20 110 Total Engagement 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 246 of 485 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 (AI) 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 249 of 485 *jENKINS.. 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 will drive the tailoring [industry, financial statement elements, G/L, SIL, other packages, regulatory demands, etc. ineffective/ bad parts of old methodology r�away Tailoring and Mastering Do to Audit Planning Id W 11 F n A date -driven "understanding of the entity", in addition to traditional conceptual understanding. Transformative methodologies available in DAS when data and skills are available execute on these. Less transtormative options remain available (when needed)_ —0 New Methodology New Standards Data Anahltics 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 25Q of 485 Suralink features include: Dynamic Request List The dynamic request list is integrated with a secure file hosting system for seamless document -request coordination. 0 Dashboard Get a bird's eye view of the document gathering process in real time and easily assess the progress of your engagement. Timeline & Notifications Receive instant notification of any new 2 S activity performed and what happened while you were away. Security Suralink boasts state of the art encryption, daily backups, and takes advantage of the latest security standards. Approval Workflow Quickly and easily manage the lifecycle of each request. Easily track what's been done and what is still outstanding. 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 always know where your project stands. 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, ourgovernmental 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 mannerto 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. 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 251 of 485 *jENKINS.. 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 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 252 of 485 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 effecton 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. Aw INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 25� of 485 Approach to be taken in Drawing Audit Samples for Purposes of Tests of Compliance Applicable auditing standards state that, in testing for compliance with laws and regulations, the number, selection, and testing of transactions is based on the auditor's professional judgment. None of the guidelines, primarily AU-C Section 250, explain whether this requirement to select a representative number for testing compliance means that audit sampling is necessary. The two possible approaches to audit sampling are nonstatistical and statistical. AU-C Section 530, Audit Sampling indicates that both of these approaches are capable of producing sufficient evidential matter, if properly applied. The types of procedures that are applied are not determined by the sampling approach used. Either approach may be used to apply whatever tests of details deemed necessary in the circumstances. The importance of professional judgment cannot be overemphasized as it applies to the evaluation of the adequacy of evidential matter generated by the sampling approach. Regardless of the sampling approach selected, we will properly plan, perform, and evaluate the results of the sample. Professional judgment must be used to relate the sample results to other evidential matter when we form a conclusion about compliance with laws and regulations. It should be noted, however, that not all tests of compliance or controls are transaction related. If we decide to use audit sampling, attention is focused on which sampling approach (statistical or nonstatistical) to use. Substantial information is given in the AICPA Sampling Guide and several college and professional books on the use of various statistical sampling approaches. 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 254 of 485 *jENKINS • 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 25§ of 485 *jENKINS Draft Calendar The following table attempts to depict the timing and key elements of the planned audit process: Timine of Audit Process and Procedures - City Audit Typical Audit Calendar Segment Procedures y- Pa�a yet O`` Sao 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. Presentation of audit deliverables to the governing board. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2% of 485 Agenda Item #17. Required Forms H 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 do not apply to this RFP will be denoted by "N/A" (not applicable). Checklist Required Submitted Requirement Title Page V x Table of Contents V X General Information V xx Firm Qualifications and References V ; Qualifications of Key Personnel Assigned to Engagement V x Project Approach V x Cost of Services (Separate Sealed Envelope) V 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 Law V x Truth -in -Negotiation Certificate V x ADA Compliancy Statement V x W9 V x Licenses/Certifications V x State of FL Registration V x Insurance V x This checklist is for your guidance only. Please read the entire RFP thoroughly to ensure that your submission is complete. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2,7 of 485 EXHIBIT A - Proposal Certification I have received, read and agree to the all terms and conditions as set forth in RFP# FINO1-21, 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 3-11-2U21 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 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2,5j of 485 STATE OF Florida COUNTY OF Manatee Wade P. Sansbury Partner EXHIBIT 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 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 hid -rigging or bid -rotating - Signature Subscribed and sworn to me this 9th day of April Ca_ L /l (seal) Notary Public Commission No. GG108790 Expires: June 13, 2021 2021 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2,59 of 485 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. �letxy:��rtwlravtr_�»w•� ®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. ®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. ®fo 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 �P- AUTHORIZED SIGNATURE Wade P. Sansbury NAME (PRINT OR TYPE) Partner TITLE, IF A COMPANY 24 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2�9 of 485 EXHIBIT D - Drug -Free Workplace Form The undersigned vendor in accordance with Florida Statutes, Chapter 287, Section 287.087 hereby certifies that Mauldin & Jenkins, LLC 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. 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. Wade P. Sansbury April 9, 2021 Proposer's Name Signature Date INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 261 of 485 EXHIBIT E —Reference Form Company under Review: Mauldin & Jenkins, LLC Reference (Name): Village of Pinecrest Name/Title: Marie Arteaga, Finance Director Project: Annual Audit FYI 7-20 RFP No.: FIN01-21 RFP Title: Independent Audit Services Phone: (305) 234-2121 F ax: Project Manager: Wade Sansbury Total Project Cost: Other Key ProjectPersonnel: 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 Comments 1. Rate the level of commitment of the firm to your project. Did they devote the time and 5 management staff necessary for successful and tim ely work? 2. Rate the quality of customer service and the competence and accessibility of the 5 personnel. 3. Rate how well the firm listened and understood the project specific needs of 5 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 5 controlling otential mistakes. 6. Rate the overall quality of the work. 7. Rate the technical competence of the firm 5 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 ❑ Rating: 1—Poor 2—Fair 3 Averuge 4/6/2021 Signature D ate 26 4—Good S—Excellent INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 26? of 485 EXHIBIT E — Reference Form Company under Review: Mauldin & Jenkins, LLC Reference (Name): City of Naples Name/Title: Gary Young, Finance Director Project: Annual Financial and Compliance Audit Wade Sansbu RFP No.: FINO1-21 RFP Title: Independent Audit Services Phone: 239-213-1815 Fax: Project Manager: ry Total Project Cost: Other Key Project Personnel: Daniel Anderson 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 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 timeh 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. 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 5 controlling potential mistakes. 6. Rate the overall quality of the work. 5 5 Outstanding professional work product. 7_ Rate the technical competence of the firm and its consultants. 8. Rate the integrity and professionalism of the 5 firm. 9. If you have a similar contract to undertake Would feel fortunate to work with both the in the future, would the firm be considered? firm and the Audit Manager in the future. Yes ❑O No ❑ Rating. I=Poor 2=Fair 3 Average ' Si at Date 26 4=Good 5 Excellent INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 263 of 485 EXHIBIT E — Reference Form Company under Review: Mauldin & Jenkins, LLC Reference (Name): City of Hallandale Beach Name/Title: Geovanne Neste, Interim Finance Director Project: Annual Financial and Compliance Audits Project Manager: Wade Sansbury Other Key Project Personnel: Daniel Anderson RFP No.: FINO 1-21 RFP Title: Independent Audit Services Phone: 954-457-1365 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 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 time) 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 prooect. 5. 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 ® No ❑ Rating: 1 Poor 2=Fair 3 Average Digitally signed by Geovanne J Neste -�-- Date. 2021 .04,06 17:37.28-04'00' Signature Date 26 4=Good 5 Excellent INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2U of 485 EXHIBIT E — Reference Form Company under Review: Mauldin & Jenkins, LLC Reference (Name): City of Marco Island Name/Title: Gil Polanco, Finance Director RFP No.: FINO1-21 RFP Title: Independent Audit Services Phone: 239-389-5019 Project: Annual Financial and Compliance Audits Fax: Project Manager: Wade Sansbury Total Project Cost: Other Key Project Personnel: Daniel Anderson 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 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 timelywork? 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 ro'ect. �. 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 5 and its consultants. S. 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 ❑ Rati g: 1 Poor 2=Fair 3 Average 4-Good 5 Excellent r Dat 26 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2E § of 485 EXHIBIT E — Reference Form Company under Review: Mauldin & Jenkins, LLC Reference (Name): Town of Longboat Key, Florida Name/Title: Susan Smith, Finance Director Project: Project Manager: Wade Sansbury Other Key Project Personnel: Garrett Marlowe RFP No.: FINO 1-21 RFP Title: Independent Audit Services Phone: 941-316-6882 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 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 ro'ect. 5. Rate the firm's success at minimizing and controllingpotential mistakes. c 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 firm. o 9. H you have a similar contract to undertake 5 in the future, would the firm be considered? Yes ® No ❑ Rating: 1 Poor 2=Fair 3 Average Susan Smith Digitally signed by Susan Smith Date: 2021.04.06 13:42:30-04'00' Signature Date P11 4=Good L' cellent INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 26@ of 485 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 [$35,000.00] for a period of thirty-six (36) months from the date of being placed on the convicted contractors list. Acknowledged by: Mauldin & Jenkins, LLC 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 267 of 485 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: Wade P. Sansbury Title: Partner Date: April 9, 2021 Signature: 28 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 26j of 485 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 AM ), published by the World Wide Web Consortium ("W3C"), Web Accessibility Initiative ("WAI"), available at the Web Content Accessibility Guidelines page (http://www.w3.or&gWWCAG). 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. Representative Signature Date: April 9, 2021 29 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 21%9 of 485 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 lll, division 2, part A, section 2-51 et seq.) or municipal ordinance as applicable. (t) 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. 30 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z® of 485 Request for Taxpayer Give Form to the Form (Rev. October2018) Identification Number and Certification requester. Do not Department of the Treasury send to the IRS. Intemal Revenue Service ► Go to www.irs.gov/FormW9 for instructions and the latest information. t 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 a, aP 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the Y 4 Exemptions codes apply only to P ( PPY Y M following seven boxes. certain entities, not individuals; see a o ❑ Individual/sole proprietor or ❑ C Corporation ElS Corporation ElPartnership ❑Trust/estate instructions on page 3): 0 ai c single -member LLC Exempt payee code (if any) ao '� ❑� Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=Partnership) ► P `o 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 c in c LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is code if an ( y) a another LLC that is not disregarded from the owner for U.S. federal lax purposes. Otherwise, a single -member LLC that o is disregarded from the owner should check the appropriate box for the tax classification of its owner. v ❑ Other (see instructions) ► (Applies to ec—tsm r tel dwtsida the U.S.) y5 Address (number, street, and apt. or suite no.) See instructions. Requester's name and address (optional) d an 200 Galleria ParkwaySuite 1700 6 City, state, and ZIP code Atlanta, GA 30339 7 List account number(s) here (optional) MaIM 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 (SSNHowever, for resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, laterr. -. For other m - entities, it is vour emDlover identification number (EIN). If you do not have a number. see Now to aet 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_T7 F-T—F-T-7— K;EM 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 <V4n I Here U.S. person ► Y 1 isd Date ► r I I p� y 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.10231X • 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) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2ZI of 485 I KCIIN'P DetAlly t11/l/M MM�MM�� Na.M Man AOyarr Coonry. tKM Ma": LK..HftOC~: tkm In/o.malion . _ 'y:+ Rse IXMN MI..DM: Stator LKa a Data F .PI 1,-4e1 QtrtrTTINItr Alt.rrute Nerrw 0Ran ceyntix �owrnn. Ba�'B Jiars 5ttrctary STATE OF FLORIDA d blar '1� DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES :A, or � SANSBURY, WADE PATTEN 1401 MANATEE AVENUE WEST SUITE 1200 7 BRADENTON FL 342-1 LICENSE NUMBER: AC45811 = EXPIRATION DATE: DECEMBER 31, 2021 Always verify Icenses onllneat MyRorldaLicense.com MY Do not alter this document in any form. TThis is your license. It is unlawful for anyone other than the licensee to use this document 1 DWARDS, Mltt1R GOItOON IV l►•.�e•r tie.+) PO lox I/33 MACON G.wrla 31"ll 1/77 OUT Of STATE CavtlfWd ►uElk ACCountanl CPA AC44458 C_..l,Acthn 03/11/?013 13/31/M33 QuMl/ketlon 1 neCt/ve dblar STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THECERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISION5 OF CHAPTER 473. FLORIDA STATUTES ANDERSON, DANIEL ROSS 3607 1ST AVENUE W 8RADENTON FL34205 LICENSE NUMBER: ACA2735 EXPIRATION DATE: DECEMBER 31,2D21 Alxays attify licemes online at MyFbridaLiceme.com o. o Do not otter this document In any farm. 0' This is your licence.111,imlawlulfa anyone other than the licensee to use this document. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z? of 485 Licensee Information Name: RUFFINO-COOK, JENNIFER (Primary Name) Main Address: 1021 34TH DRIVE W PALMETTO Florida 34221 County: MANATEE License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications Alternate Names Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications Alternate Names Certified Public Accountant CPA AC54447 Current,ACtive 08/06/2019 12/31/2022 Qualification Effective SCOTT', JOHN HENRY III (Primary Name) 6001 CHATHAM CENTER DRIVE SUITE 250 SAVANNAH Georgia 31405 OUT OF STATE Certified Public Accountant CPA AC50327 Current,Active 00/31/2016 12/31/2021 Qualification Effective INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z3 of 485 2021 FLORIDA LIMITED LIABILITY COMPANYANNUAL REPORT DOCUMENT# L11000058336 Entity Name: MAULDIN & JENKINS, LLC Current Principal Place of Business: 1401 MANATEE AVE WEST SUITE 1200 BRADENTON, FL 34205 Current Mailing Address: 1401 MANATEE AVE WEST SUITE1200 BRADENTON, FL 34205 US FEI Number: 58-0692043 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 entity submits this statement for the purpose of changing its registered 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 indcated on this report or supplemental report is true and accurate and that my electronic signature shalt have the same lagaf effect as it made under oath, that I am a managing member or manager of the limited liability company or the rewNer or trustee empowered t5 execute this reportas required by Chapter 605, Florida Statutes, and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: HANSON 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 2Z4 of 485 ,a►�� o�® CERTIFICATE OF LIABILITY INSURANCE DATE(MM/DD Y Y) 06l19/2020 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 CONTACT Brenda Durham NAME: PointeNorth Insurance Group, LLC PHONE : Ekt (770 858-7540 FAX AIC No ) No): 770)858-7545 PO Box 724728 E-MAILS,bdurham@pointenorthins.com INSURER(S) AFFORDING COVERAGE NAIC t Atlanta GA 31139 INSURERA: Cincinnati Insurance Company 10677 INSURED INSURER B : Travelers Indemnity ofAmerica 25666 INSURER C : Mauldin & Jenkins, LLC 1301 6th Ave W,Ste 600 INSURER D : NSURER E: INSURER F: Bradenton FL 34205-7440 COVERAGES CERTIFICATE NUMBER: 2020/2021 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 ALLTHE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR LTR TYPE OF INSURANCE INSD WVD PO LICY NUMBER POLICY EFF MMRIDM/YY POLICY EXP MMIDDIYYYY LIMITS X COMMERCIALGENERALLIABILITY EACH OCCURRENCE 5 2000,000 CLAIMS -MADE � OCCUR PREMISES Ea occurrence S 500,000 X MED EXP(Any one person) 5 5,000 Host Liquor Included PERSONAL SADVINJURY S 2,000,000 A ENP 0536302 OT0112020 07MV2021 GEN'LAGGREGATE LIMIT APPLIES PER GENERAL AGGREGATE S 4.000'0100 POLICY PECOT � -CC PRODUCTS-COMPIOPAGG S 4000,000 S OTHER AUTOMOBILE LIABILITY COMBINEDSINGLE LIMIT Ea accident 5 1,000,000 BODILY INJURY (Per person) S ANYAUTO A OWNED SCHEDULED AUTOS ONLY AUTOS ENP 0536302 OV01/2020 07/01/2021 BODILY INJURY (Per accident) S pROPERBTnDAMAGE 5 X HIRED v NON -OWNED AUTOS ONLY /� AUTOS ONLY 5 UMBRELLA LIAB X OCCUR EACH OCCURRENCE S 11,000,000 A X Excess LIAB CLnIMSMADE EXS 0262115 0710l/2020 OW01/2021 AGGREGATE 5 11,000,000 DED X RETENTION $ 0 S B WORKERS COMPENSATION AND EMPLOYERS' LIABILITY YIN ANY PROPRIETOR/PARTNER/EXECUTIVE OFF ERIMEMBER EXCLUDED? (Mandatory In NH) NIA U67N999309 07/0112020 Q7/0112021 X STATUTE EORH E.L. EACH ACCIDENT 50Q,000 5 E. L. DISEASE - EA EMPLOYEE 5 500,000 f yes describe under DESCRIPTION OF OPERATIONS below E. L. DISEASE - POLICY LIMIT 5 500,000 DESCRIPTION OF OPERATIONS LOCATIONS / 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 REPRESENTA/JTIV,E, W;'r - CA- g © 1988-2015ACORD CORPORATION. All rights reserved. ACORD 25 (2016103) The ACORD name and logo are registered marks of ACORD INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z§ of 485 A� fR0® CERTIFICATE OF LIABILITY INSURANCE 02/04/2202yyY' 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 1-847-385-6800 CONTACTNAME: Madelyn Hulson Edgewood Partners Insurance Center Lemme, a division of EPIC 111 West Campbell PHONE FAX AIC No E.t, 897-385-6800 (A/C, No: E-MAIL PSGCerts@lemme.com ADDRESS: INSURER(S) AFFORDING COVERAGE NAIC# 4th Floor Arlington Heights, IL 60005 INSURER A' Scottsdale Ins Co and various Insurers INSURED INSURER B Mauldin 6 Jenkins, LLC INSURER C INSURERD: 200 Galleria Parkway INSURER E: Suite 1700 wN RFRF: 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 MMQD/YYYY POLICY EXP MMlDDlYYYY LIMITS COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $ PREM SESOEa occurrence $ CLAIMS -MADE OCCUR NIED EXP (Any one person) $ PERSONAL & ADV INJURY $ GENE AGGREGATE LIMIT APPLIES PER. GENERAL AGGREGATE $ u PRO- PRODUCTS - COMP/OP AGO $ POLICY JECT LOC $ OTHER AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $ Ea accident BODILY INJURY(P., person) $ ANYAUTO OWNED SCHEDULED AUTOS ONLY AUTOS BODILY INJURY (Per accident) $ PROPERTY DAMAGE $ HIRED NON -OWNED AUTOS ONLY AUTOS ONLY (Per axident) UMBRELLA LIAR OCCUR EACH OCCURRENCE $ AGGREGATE $ EXCESS LIAB CLAIMS -MADE DED RETENTION 5 $ WORKERS COMPENSATION PER OTH- STATUTE ER AND EMPLOYERS' LIABILITY YIN E.L. EACH ACCIDENT $ ER'EXECUTIVE ANYPROiMEMB OFFICEftIMEMEER EXCLUDED' REXCL ❑ NIA E.L. DISEASE - EA EMPLOYEE $ (Mandatory in NH) 1 yes, describe under DESCRIPTION OF OPERATIONS below E.L. DISEASE - POLICY LIMIT $ A Professional Liability 1IWS0000121 01/23/21 01/23/22 Each Claim 2,000,000 Aggregate 21000,000 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 Parties at Interest THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZEDREPRESENTATIVE Mn r 01988-2015 ACORD CORPORATION. All rights reserved. ACORD 25 (2016103) The ACORD name and logo are registered marks of ACORD Earen.Niesman@lemme.com LEM 61362688 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2Z@ of 485 Samples —Audit Report Format al& 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 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 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 2Z7 of 485 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 XX-XX, 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. 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 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 2ZJ of 485 Other Reporting Required by GovernmentAuditingStandards 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 2Z9 of 485 alAULDIN . ENKINS CPAs & 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 AUDITING STANDARDS 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, 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 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, FLOP IDA 34205-6709 • 941-747-4483 • 955-891-0070 • 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 2$® of 485 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Village's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Bradenton, Florida XX, XX 140 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2$l of 485 AULDIN & ENKINS CPAs & 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 We 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. 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 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, 20XX. 1401 MANATEE AVENUE WEST, 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.mjcpa.com INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2$? of 485 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 con•ected, 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 XX XX 142 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2$3 of 485 SCHEDULE OF FINDINGS AND QUESTIONED COSTS FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE FOR THE YEAR ENDED SEPTEMBER 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 Proiect Dollar threshold used to distinguish between Federal State Type A and Type B programs: $750,000 $300,000 Auditee qualified as low -risk auditee? X yes no 145 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2$4 of 485 SECTION II FINANCIAL STATEMENT FINDINGS AND RESPONSES No current year findings noted. None noted. SECTION III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS SECTION IV SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS No prior year findings noted. 146 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page 2$§ of 485 11 AULDIN & ENKINS CPAs & 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 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 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 GovernmentAuditing Standards, issued by the Comptroller General of the United States; the audit requirements of Title 2 U.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 theAuditor General. Other Reports and Schedule 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 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)l., 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. 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 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. 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 2% of 485 Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules 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., Rules 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, Rules 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 218.39(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 218.39(3)(b), Florida Statutes. Other Matters Section 10.554(1)(i)3., Rules 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 2$7 of 485 AULDIN & ENKINS CPAs & ADVISORS INDEPENDENT ACCOUNTANT'S REPORT Honorable Mayor, Village Manager and Members of the Village Council Village of Tequesta, Florida We 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, 20XK 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 XX, XX 1401 MANATEE AVENUE WEST, SUITE 1200 • BRADENTON, FLORIDA 34205-6709 • 941-747-4483 • 955-891-0070 • 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 2$J of 485 Agenda Item #17. www.mjcpa.com MAULDIN & JENKINS, LLC 1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205 (941) 747-4483 (Phone) (941) 747-6035 (Fax) �- 40 Page 289 of 485 Agenda Item #17. AULDIN & ENKINS CPAs & ADVISORS www.mjcpa.com ELECTRONIC SUBMISSION FEE PROPOSAL RFP #FIN01-21— INDEPENDENT AUDIT SERVICES FROM FY2020-2021 THRU FY2024-2025 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, Manager 1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205 wsansbury@mjcpa.com Direct: 941-741-2255 April 9, 2021 1 2:00 PM Page 290 of 485 A d ffiT & ENKINS Dollar Cost Bid 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. As requested by the Village, on the following page we have listed an all-inclusive maximum fee for each audit engagement for the fiscal years noted above. This cost proposal contains all pricing information relative to the performance of the audit. As a partner at Mauldin & Jenkins, LLC, I am certified and authorized to represent Mauldin & Jenkins, empowered to submit the bid, and authorized to sign a contract with the Village. We appreciate the opportunity to propose and we look forward to hearing from you. Sincerely, MAULDIN & JENKINS, LLC AI`�` 24 Wade Sansbury, CPA, Partner 1401 Manatee Ave West, Suite 1200 Bradenton, Florida 34205 941-741-2255 (direct) 855-891-0070 (toll free) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page F91 of 485 ATTACHMENT "A" FEE PROPOSAL Part 1 Schedule of Professional Fees and Expenses For the Audit of the September 30, 2021-2025 Financial Statements of Village of Tequesta 2021 Proposed 2022 Proposed 2023 Proposed 2024 Proposed 2025 Proposed Hours Rate / Hr. Hours Rate / Hr. Hours Rate / Hr. Hours Rate / Hr. Hours Rate / Hr. Partners 80 $ 250 80 $ 260 80 $ 265 80 $ 265 80 $ 270 Managers 150 $ 160 150 $ 165 150 $ 170 150 $ 170 150 $ 175 Supervisory Staff $ 140 $ 145 $ 150 $ 150 $ 155 Staff 160 $ 115 160 $ 120 160 $ 125 160 $ 125 160 $ 130 Other- Administrative 10 $ 85 10 $ 85 10 $ 85 10 $ 85 10 $ 90 M&J Discount from Stnd Fees $(12,250) $(14,600) $ (15,550) $(14,550) $(15,550) TOTAL $ 51,000 $ 51,000 $ 52,000 $ 53,000 $ 54,000 Audit Services * ITGrand Total Price for $ 261,000 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page ?92 of 485 Part 2 Schedule of Professional Fees and Expenses For theAudtt of the 2021 - 2025 Financial Statements: Special Considerations and Seri is es the Village does not, uaram►teedartthese se„ices still benecessa,r, 1►ossere, p,icu►; as pair of tile submittal is,egra,ed. Thesecosts +sdlnot beusedfo,eraluatz.vep►uposes. Nature of Service to be Pro sided (earl 2021 Year 2022 Year 2023 Year 2024 fears 2025 Florida Sinele Audit S 4.000 S 4.000 S 4.500 S .1.500 S 4.7�0 Federal Sinele :audit S 4.000 S 4.000 S 4.500 S 4.500 S 4.'�0 TOTAL S 5.000 S 5.000 S 9.000 S 9,000 S 9,500 Grand Total Price for Vendo, s are, eg►►ested to pi wide a cost fo► optional items bolo+►•; 1►on-ever, these costs will not be used for eral►►atis•e pu►poses. OPTIONAL PRICING HourlvRate (for additional sen•ices as needed) I S 175 Per Hour The undersiened eerdnes that he she has the abiliry to lien and bind the firm or company to the sen-ices to be performed «ithin the fees proposed. Sienature: /(%po- Tide : Partner Date Siened: April 9. _'02 1 Printed \ame: Cade P. Sansbury Firm or Company. Mauldin &, Jenkins. L L C Em ail : «•sansburt!dm j cpa.c om INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page ?93 of 485 Additional Cost Related Information to be Considered Note (1) — Unlimited Correspondence: It is Mauldin & Jenkins' policy to not charge for routine conversations that occur between the Village and Mauldin & Jenkins. We encourage communication throughout the year. If significant research is involved, we will discuss with you any potential fees prior to beginning. Note (2) — Free Periodic Continuing Education: We provide free continuing education classes to our clients. This could amount to approximately $1,000 of annual savings for the Village's estimated finance department per person. Note (3) —Additional Services: If it should become necessary for the Village to request Mauldin & Jenkins to provide any additional services (such as bond assurances, comfort letters, etc.), then such additional work shall be performed only if set forth in an addendum to the contract between the Village and Mauldin & Jenkins. This additional work will be billed separately and only if requested by the Village and therefore consideration for such additional services will not be included in the annual audit costs charged to the Village. Note (4) — No Hidden Fees or Costs: Our pricing schedules will contain all pricing information relative to performance of the audit as required by the Village including all reimbursement for travel, lodging, communications, etc. Our estimated number of hours and the associated fee estimate indicated are based on our professional judgment and experience with similar governmental entities. So long as there are no significant changes in the operations of the Village and or the scope of services requested or significant problems requiring additional time, our quoted fees will not change. Note (5) — Single Audit Costs: Because the Village does not always meet the Single Audit requirement, we will also price this service separately. This way the Village will only pay for this service if and when needed. The fees, when proposed, will be per major program. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Page �94 of 485 Agenda Item #17. www.mjcpa.com MAULDIN & JENKINS, LLC 1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205 (941) 747-4483 (Phone) (941) 747-6035 (Fax) �- 40 VA Page 295 of 485 Agenda Item #17. Village 345 Tequesta Drive Tequesta, FL 33469 DATE: April 29, 2021 TO: All Proposers of Tequesta i NOTICE OF SHORTLISTED FIRMS RE: Notice of Shortlisted Firms Request for Proposals No. FIN 01-21 Independent Auditing Services 561-768-0700 www.tequesta.org The Evaluation and Selection Committee for Request for Proposals (RFP) No. FIN 01-21, Independent Auditing Services, met on April 28, 2021. At the meeting, the Committee shortlisted the following three (3) firms for further consideration: ■ Mauldin & Jenkins, LLC ■ Marcum LLP ■ MSL, P.A. The Village appreciates the interest of all participating firms in this RFP, as well as the time and effort expended in preparing a submittal. All firms that submitted a proposal will remain on the Village's bidders list for future procurements. For information about this notice, please contact the undersigned. Sincerelly,� i�'� �®� Judy Jones Accountant E-Mail: Telephone: i iones(cDtea uesta.org 561.768.0428 Posted: April 29, 2021 Vice -Mayor Kyle Stone Mayor Frank D'Ambra, III Council Member Laurie Brandon Council Member Bruce Prince Council Member Molly Young Village Manager Jeremy Allen Page 296 of 485 Agenda Item #17. Independent Auditing Services - RFP FIN 01-21 Final Tally Proposer: Stone Chrost Dugan Watkins Final Tally Ranking MAULDIN & JENKINS LLC 1 2 1 1 1.25 1st MARCUM LLP 2 1 2 3 2.00 2nd MSL, PA 3 3 3 2 2.75 3rd Page 297 of 485 Agenda Item #17. 1-1 N O N N rl rB G! cC 0 a O Lli V W Lln a Q z W 0 z W d W Z N O N c-i N r-I O z a E M O z z a. a LA- L.L Page 298 of 485 Agenda Item #17. 1-1 (V O N N cC6 G N ru fII ❑ v 3 W u Cf W N Z Q z W 0 z W a W z fV O N N r-I O Z N E to O Z Z a a LL LL c 0 W 3 au L U J N z_ Y z LU J L: Z 'VI,) Q O J U a cr- O Q Q o r4 N M 'A Page 299 of 485 Agenda Item #17. -- N M Page 300 of 485 Agenda Item #17. n N O N N lcB G N f6 O 3 O Ln W U W V) z 0 Q Z w z w a w 0 z N O N N r-I O Z ai E ca o Z Z a a LL LL Page 301 of 485 Agenda Item #17. Village 345 Tequesta Drive Tequesta, FL 33469 DATE: May 13, 2021 TO: All Proposers of Tequesta NOTICE OF INTENT TO AWARD RE: Notice of Intent to Award Request for Proposals (RFP) No. FIN 01-21 Independent Auditing Services 561-768-0700 www.tequesta.org The Village of Tequesta, Florida announces its intent to award the contract for the subject Request for Proposals, issued by the Village of Tequesta for Independent Auditing Services, to the following bidder/proposer: ■ Mauldin & Jenkins, LLC The bidder/proposer listed above received the evaluation team's highest ranking. Responses were evaluated according to criteria stated in the RFP. This Notice of Intent to Award is subject to execution of a written contract and, as a result, this Notice does NOT constitute the formation of a contract between the Village of Tequesta (hereinafter the "Village") and the apparent successful vendor/proposer. If the apparent successful vendor fails to negotiate and execute a contract with the Village, the Village may revoke the award and award the contract to the next highest ranked vendor or withdraw the RFP altogether. The Village further reserves the right to cancel this Notice of Intent to Award at any time prior to the execution of a written contract. We thank you for participating in this competitive selection process. For information about this notice, please contact the undersigned. `Sinc�erelly��,��®, Judy Jones Accountant E-Mail: hones@teguesta.org Telephone: 561.768.0428 Posted: May 13, 2021 Vice -Mayor Kyle Stone Mayor Frank D'Ambra, III Council Member Bruce Prince Council Member Laurie Brandon Council Member Molly Young Village Manager Jeremy Allen Page 302 of 485 Agenda Item #17. June 14, 2021 Honorable Mayor and Members of the Village Council Village of Tequesta, Florida 345 Tequesta Drive Tequesta, Florida 33469 Attn: Jeremy Allen, CPM, Village Manager and Hugh Dunkley, CPA, CGFO, Finance Director We are pleased to confirm our understanding of the services we are to provide the Village of Tequesta, Florida (the Village) for the years ended September 30, 2021 through 2025. We will audit the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements, of the Village of Tequesta, Florida as of and for the year then ended. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the Village's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the Village's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by U.S. generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1. Management's Discussion and Analysis (MD&A). 2. Schedule of Changes in the Village's Net Pension Liability and Related Ratios for Village Pension Plans. 3. Schedule of Village's Proportionate Share of the Net Pension Liability — FRS and HIS. 4. Schedule of Village Contributions — Village Pension Plans. 5. Schedule of Changes in the Village's Total OPEB Liability and Related Ratios. 6. Budgetary comparisons for the General Fund. 7. Schedule of Pension Investment Returns. Page 303 of 485 Agenda Item #17. Village of Tequesta - 2021 Engagement Letter June 14, 2021 Page 2 We have also been engaged to report on supplementary information other than RSI that accompanies the Village's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and will provide an opinion on it in relation to the financial statements as a whole: 1. Schedule of expenditures of federal awards and state financial assistance (if applicable). 2. Combining and individual fund statements. The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, we have no responsibility for determining whether such other information is properly stated, and our auditor's report will not provide an opinion or any assurance on that other information: 1. Introductory section 2. Statistical section Audit Objectives The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on - • Internal control over financial reporting and compliance with the provisions of laws, regulations, contracts and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. • Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and/or the Florida Single Audit Act and Chapter 10.550, Rules of the Auditor General, as applicable. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states: (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance, and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The Uniform Guidance and/or the Florida Single Audit Act, as applicable, will report on internal control over compliance and will include a paragraph that states the purpose of the report on Page 304 of 485 Agenda Item #17. Village of Tequesta - 2021 Engagement Letter June 14, 2021 Page 3 internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance and/or the Florida Single Audit Act. Both reports will state the report is not suitable for any other purpose. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; the Uniform Guidance; the Florida Single Audit Act; and the provisions of Chapter 10.550, Rules of the Auditor General, as applicable, and will include tests of accounting records, a determination of major programs in accordance with the Uniform Guidance and/or the Florida Single Audit Act, and other procedures we consider necessary to enable us to express such opinions. We will issue written reports upon completion of our Single Audits, if applicable. Our reports will be addressed to management and Village Council. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis -of -matter or other -matter paragraphs. If our opinions on the financial statements or the Single Audit compliance opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or may withdraw from this engagement.. Management Responsibilities Management is responsible for the financial statements, schedule of expenditures of federal awards, and all accompanying information as well as all representations contained therein. Management is responsible for (1) designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over federal awards, and for evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations (including federal statutes) and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, including identification of all related parties and all related -party relationships and transactions, (2) access to personnel, accounts, Page 305 of 485 Agenda Item #17. Village of Tequesta - 2021 Engagement Letter June 14, 2021 Page 4 books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance, (3) additional information that we may request for the purpose of the audit, and (4) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. Management is also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements that we report. Additionally, as required by the Uniform Guidance, it is management's responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and to prepare a summary schedule of prior audit findings and a separate corrective action plan. The summary schedule of prior audit findings should be available for our review subsequent to the start of fieldwork. You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains and indicates that we have reported on the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon or make the audited financial statements readily available to intended users of the schedule of expenditures of federal awards no later than the date the schedule of expenditures of federal awards is issued with our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards. Page 306 of 485 Agenda Item #17. Village of Tequesta - 2021 Engagement Letter June 14, 2021 Page 5 You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon or make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes): and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. With regard to an exempt offering document with which Mauldin & Jenkins is not involved, you agree to clearly indicate in the exempt offering document that Mauldin & Jenkins is not involved with the contents of such offering document. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. You agree to assume all management responsibilities relating to the financial statements, schedule of expenditures of federal awards, related notes, and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements, schedule of expenditures of federal awards, and related notes and that you have reviewed and approved the financial statements, schedule of expenditures of federal awards, and related notes prior to their issuance and have accepted responsibility for them. You agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Page 307 of 485 Agenda Item #17. Village of Tequesta - 2021 Engagement Letter June 14, 2021 Page 6 Audit Procedures —General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. 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 will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures —Internal Control Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, Page 308 of 485 Agenda Item #17. Village of Tequesta - 2021 Engagement Letter June 14, 2021 Page 7 will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance. Audit Procedures —Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the Village of Tequesta, Florida's compliance with provisions of applicable laws, regulations, contracts and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the Village of Tequesta's major programs. The purpose of these procedures will be to express an opinion on the Village of Tequesta's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Other Services We will also assist in preparing the financial statements, schedule of expenditures of federal awards, and related notes of the Village in conformity with U.S. generally accepted accounting principles and the Uniform Guidance based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform these services in accordance with applicable professional standards. The other services are limited to the financial statements, schedule of expenditures of federal awards, and related notes services previously defined. We, in our sole professional judgement, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. Page 309 of 485 Agenda Item #17. Village of Tequesta - 2021 Engagement Letter June 14, 2021 Page 8 Audit Administration, Fees, and Other We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing. At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management's responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' reports or nine months after the end of the audit period. We will provide copies of our reports to the Village of Tequesta, Florida; however, management is responsible for distribution of the reports and financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Mauldin & Jenkins and constitutes confidential information. However, pursuant to authority given by law or regulation, we may be requested to make certain audit documentation available to a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Mauldin & Jenkins personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by a regulatory body. If we are aware that a federal awarding agency, pass -through entity, or auditee is contesting an audit finding, we will contact the party (ies) contesting the audit finding for guidance prior to destroying the audit documentation. We expect to begin our audit at an agreeable time with the Vilage and to issue our reports no later than March 31, 2022. Wade P. Sansbury is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be $51,000 for the years ended September 30, 2021 and 2022, $52,000 for the year ended September 30, 2023, $53,000 for the year ended September 30, 2024, and $54,000 for the year ended September 30, 2025. The Village can also authorize a one year extension. If exercised, our fee for the year ended September 30, 2026 will be $55,000. If a federal and or Florida single audit are required, an additional fee of $4,000 will be applicable per major program. Our hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered as work progresses and are payable upon presentation. The above fees are based on anticipated cooperation from your personnel (including complete and timely receipt by us of the Page 310 of 485 Agenda Item #17. Village of Tequesta - 2021 Engagement Letter June 14, 2021 Page 9 information on the respective client participation listings to be prepared annually) and the assumption that unexpected circumstances (including scope changes) will not be encountered during the audit. If significant additional time is necessary, we will discuss it with management and arrive at a new fee estimate before we incur the additional costs. As a result of our prior or future services to you, we might be requested or required to provide information or documents to you or a third party in a legal, administrative, arbitration, or similar proceeding in which we are not a party. If this occurs, our efforts in complying with such requests will be deemed billable to you as a separate engagement. We shall be entitled to compensation for our time and reasonable reimbursement for our expenses (including legal fees) in complying with the request. For all requests we will observe the confidentiality requirements of our profession and will notify you promptly of the request. We appreciate the opportunity to be of service to the Village of Tequesta, Florida and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Sincerely, MAULDIN & JENKINS, LLC Wade P. Sansbury, CPA, Partner RESPONSE: This letter correctly sets forth the understanding of the Village of Tequesta, Florida. Management signature: Title: Governance signature: Title: Page 311 of 485 Agenda Item #17. ADDENDUM 1 TO AUDIT ENGAGEMENT LETTER DATED JUNE 14, 2021 This is an Addendum to the Engagement Letter for Audit Services by and between the Village Council of Tequesta, Florida and Mauldin & Jenkins, LLC ("Auditor"). In consideration of the agreements, covenants, and conditions hereafter set forth, the Village and Auditor agree to amend the Engagement Letter by incorporating the following: PUBLIC RECORDS. In accordance with Sec. 119.0701, Florida Statutes, CONTRACTOR must keep and maintain this Agreement and any other records associated therewith and that are associated with the performance of the work described in the Proposal or Bid. Upon request from the Village's custodian of public records, CONTRACTOR must provide the Village with copies of requested records, or allow such records to be inspected or copied, within a reasonable time in accordance with access and cost requirements of Chapter 119, Florida Statutes. A CONTRACTOR who fails to provide the public records to the Village, or fails to make them available for inspection or copying, within a reasonable time may be subject to attorney's fees and costs pursuant to Sec. 119.0701, Florida Statutes, and other penalties under Sec. 119.10, Florida Statutes. Further, CONTRACTOR shall ensure that any exempt or confidential records associated with this Agreement or associated with the performance of the work described in the Proposal or Bid are not disclosed except as authorized by law for the duration of the Agreement term, and following completion of the Agreement if the CONTRACTOR does not transfer the records to the Village. Finally, upon completion of the Agreement, CONTRACTOR shall transfer, at no cost to the Village, all public records in possession of the CONTRACTOR, or keep and maintain public records required by the Village. If the CONTRACTOR transfers all public records to the Village upon completion of the Agreement, the CONTRACTOR shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the CONTRACTOR keeps and maintains public records upon completion of the Agreement, the CONTRACTOR shall meet all applicable requirements for retaining public records. Records that are stored electronically must be provided to the VILLAGE, upon request from the Village's custodian of public records, in a format that is compatible with the Village's information technology systems. IF CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, PLEASE CONTACT THE VILLAGE CLERK, RECORDS CUSTODIAN FOR THE VILLAGE, AT (561) 768-0440, OR AT lmcwilliams@tequesta.org, OR AT 345 TEQUESTA DRIVE, TEQUESTA, FLORIDA 33469. Pursuant to Article XII of the Palm Beach County Charter, the Office of the Inspector General has jurisdiction to investigate municipal matters, review and audit municipal contracts and other transactions, and make reports and recommendations to municipal governing bodies based on such audits, reviews, or investigations. All parties doing business with the Village shall fully cooperate with the inspector general in the exercise of the inspector general's functions, authority, and power. The inspector general has the power to take sworn statements, require the production of records, and to audit, monitor, investigate and inspect the activities of the Village, as well as contractors and lobbyists of the Village in order to detect, deter, prevent, and eradicate fraud, waste, mismanagement, misconduct, and abuses. Page 312 of 485 Agenda Item #17. "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 www.w3.org/TR/WCAG/." Page 313 of 485