HomeMy WebLinkAboutDocumentation_Regular_Tab AOM_04/08/2004 ° - �,.�. ,.
Memo:
April S� 2004
T0: Mayor/Council Members
From: Council Member Humpage
Re: Future budget and agenda items
Budget items:
At future budget and Council meetings I would like the Council to
consider two items that will require long range budget planning.
Item I....Installation of sidewalks throughout the Village beginning with
� major thoroughfares Citizens using the sidewalks are now forced
into the roadway at various locations
Item 2....Installation of additional street lights throughout the Village.
At present approximately 70 % of the Village has street lights
Agenda items:
At future Council meetings I would like the Council to consider the
following items:
1. Consideration of the Village absorbing all or part of the fees associated
with voluntary annexation.
2. Consideration of the Village in forming a committee, (think tank) of
qualified individuals whose primary purpose would be attracting new
business ventures to the Village.
MEMO: page 2
3. Consideration of the Vllage to meet with property owners on Cypress
Drive for the purpose of beginning the Cypress Drive improvement
projec� �
4. Discussion by Council of the Public Safery Memoria� In reading the
previous minutes of the Public Safety Memorial Committee, it appears
we are straying somewhat from our original inten� Council discussion
of the intent will then be valuable to the Committee in their future
endeavors
Note:
I have gathered a minimum amount of back-up on these issues and
attached them to this memo.
Respectfully,
--- -----.�_
n
�����
Jim Humpage
STREET LIGHTS
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��R�ti���y� MEMURANDI�
TO: Michqel R. Couzzo, Jr., Village Manager =��
FROM: Gary Preston, Director of Pubfic Works '�
DATE: March 23, 2004
SU�lECt: Proposed :Cost to tnstall New Streetlights
In crccordance with your request of March 16, 2004, please be advised of the
foilowing cost to instali new streetlights. The cost is based on installing one
streetlight every 150'.
ifem Unit Cost Cost Per Streettight
2" condui# (150') $ 6.00 $ 900.00
Pullbox (1) $90.00 $ 90.�
2" sweeps (2) $25.00 $ 50.00
Hydraulic push (3) driveways $345.00 $1,035.00
Hydraulic push (.5J roadways $2b0,00 $ 260.00
Sod-trench restora#ion $ 3.75 400.
Totaf $2,735.q0
1 �� contingency 27 •00
Total proposed streetlight cost �3,005.00
The abave cost is based on instc�llafion only. Florida Power & Light provides all
poles, conduit, pullboxes and sweeps at no initial charge to the Village. i"t�e
Village pays $12.84 per month, per streetlight for use of electricity, poles and
canduit.
Village Streetlights
Total Viilage Roadwqy Miies: 23.75
Item Mites Percentage
Raadways with new streefilights 17.24 73%
Roadways with older strestfights 3.68 16%
Roadways withou# streetfights 2.8� 11 %
23.75 100%
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�� � ° S?REET t.IG}iT ESTIMAT
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1TEM N {1NSl'ALtAT10N O��! `,'} qTy, UNI7 UNt7 COST SllB-70TA.L
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1 2' Sch., 80 PVG Conduit 175 ft. , /� ��
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' 2 Pui7boxes . �_5 e. �ch � / � � �� �
�" Sweeps - 12" up on pote or inlo ground ~ f{ � /-�
3 varis=ormer 2 each -�/" �..7r �� L/
�echar+icaliNydrau�c Push under . �, �
4 drivewa - indudes ' e 20 ft. each 3. each ,j yj, ��j,
Mcct�ar�rcal/Nydrau?ic Push uncier ?
5 Criveways ; e(s5r,.eacn} t eacx, �i�� ,� G �����
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6 Sod - Trench Restoralion d0 . Yd. �,� e � ���
70TA1. E871MA7ED COST = O �3. �
Estimate Sub-Tota( _
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�571MATE GRHNU'{"Q7AL =
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D£SCRiPTiON
lTEM �1 {1N57ALLATtON ONLY) QTY. UN1T UNi7 COST SUH•TOTAL
, �
t 2' Scn:. 80 PVC Conduit �p (t �1: �� ,�yC� ��
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2 P�l)boxes 14 each �/ � � (,� C'
2' Sweeps • 17' up on pde or inFO ground �{ ��, ���
3 vansfosmcr 2 �h .lp
��iecnanical/F{ydraulic Push under road - y
4 ir.cludes p�pe (30 tt. each � each ��� ,' �,� }• ,
�iechanicaVNydraul'rc PuSh ur�der G � ��
5 drfrvewa -�nGuctes " {20 fl each) 2 each �� /� �. y L
`Mechan,calMydreulic Push under ,, 5�
6 dnvewa - ir�cludes p' e 15 ft. each 2 each � 5 b� ,� �
�-- v o ��
7 Sod - Trench Restorelion 120 Sq. Yd. —> ' ��i �
TOTAL ESTIMATED COST gly�.;�
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; VILLAGE UF"('�Q��.STA . �
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JTEM X {1NSi'ALLATION ONLY) QTY. VN17 UNf7 COST SUB-TOTAL
/ yy 1�
1 2" Sch.. 80 PVC Conduit iSG h, (O, yf ��C��
. � �,� � � �
2 Putlboxes • 30 each � � �
2" Sweeps • 72" up on pWe or into ground •-- �O
3 transiormer q each ��C�
MCChanicaVHydraulic Push unr4or r�ad - y � ��' �C� L/� 5�"
d inck,des : 30 ft. sach} 9 eact� J �� �
Mechan�callNydraulic Ptuh under ro�d - �SL��� O ���
5 includss ' 15 tt ead� � each U
MecharkcallHyciraulic Push under
6. drivew • zncludes pipe (2D N. eachJ 5 eact� ��Jr -� ��� �
7 Sad - 7rench f2astoration 25p Sq. Yd. . ��� `���
7�7AL E�TIMATED COST � �� ��C
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���� - S`['RE� LI GHTING ESTI�SATES
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DE3CRlPTF4N
CTEM N {tNSTALLATiDN �AiLY) qTY. UNiT UN1T COST 5UB-7�TAi.
� 2" SCn 80 PVC. Condui! 116D st.
.� �. �o �(�, 9C �'
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2 ��x� z3 e�,, �` YG, � � '?�
2" Sweeps - 12" up on pole a into ground t{ ���'C�
3 translo�mer 5 each -d� f� r
MechanicallHydraulic F'ush under roed - q �
d �ncludas i e(95 tt. each) 7 each � r•� 555'�
rr4act�anicavNydraulic Push urxiar roads - ��
5 indvdes e ZS h. each) 6 sach ,3f .• ��� ,
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g Sod • Trench R85IOration 175 Sq. Yd. —�-J � C' l fi
TOTAL FSTIMA7ED COS � r 7�,
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�� MEIVICJRANDUM
T4: Michaei R. Couzzo, Jr., Villag� Manager
�RCJM: Gary Preston, Director of Public Works
DATE: March 23, 2004 .
SUBJECT: Proposed New Sidewcik Installation Cost
In accordance with your requesf of March 1 b, 2004, please be advised of the foliowing
cost to instali 1,000' of 5' wide cor�erete pathway:
ftem Cast Per Linear Foot Cost Per 1,000 Feet
70�' 4" concrete $12.5Q $8,750
300' 6" concrete (driveways) $18.75 $5,625
Soii remova( (1,000' ) $ 3.00 $3,000
Sod repiacement (1,400' ) $ .35 $ 490
Tofial $17,865
10� contingency 1 800
Totaf proposed cost $19,665
annexation
PUBLIC SAFETY
MEMORIAL
Village Council
Meeting Minutes
August 8, 2002
Page 13
-----------------------
plans and interact with residents, to be held early enough so the residents would know what
to expect. Acting Mayor Capretta commented his home had been in the first section, which
had gone well and had been finished in six months or less; and the real problems arose when
the work went on too long as it had in the Country Club, and people could put up with a bad
situation for a short time but not if it went on and on. Councilmember von Frank commented
he had been attending ENCON meetings and talking to Mr Dent, and had told him about the
disaster in the Country Club and that he wished it not to continue. Acting Mayor Capretta
noted the Village had used two different concepts: while going into an area to do 4-5
different projects at ance—sewers, swales, streetlights, water pipes; and to let ENCON go
first and do their work or to get one contractor. Acting Mayor Capretta asked which way
had been better, to which the Village Manager responded he believed the second one was
better but most probably would not agree. The Acting Mayor requested sitting down and
going over everything that had happened, because it was like fighting a war and what
happened should be reviewed before entering into another one. Councilmember von Frank
expressed his opinion the review should be done with Mr. Couzzo and ENCON.
Councilmember von Frank discussed a fundraising idea for the public safety building and
recommended the sale of firemarks. Firemarks had first been established by Benjamin
Franklin, who established a fire department supported by an insurance company, where people
bought a policy to cover their homes and that fire deparlment would respond.
Councilmember von Frank presented an example of a replica firemark and a color rendering
of the Village logo, which he recommended be used as the Village's firemark, although not
necessarily in the colors shown. Discussion ensued. Councilmember von Frank clarified that
the manufacuring would be handled privately, and Mrs. Dalack had some contacts that would
do the work at a reduced price so that the profit margin could be larger. The other members
of the Council indicated they thought this was a good idea. Councilmember von Frank
indicated he would proceed and present an update at the next Council meeting.
Village Manager Couzzo reported that events scheduled for the dedication of the new public
safety building included a formal dinner dance to be held on October 17, with extremely
limited seating, at the Tequesta Country Club to honor the Police and Fire Departments and
their personnel; on October 19 at 10 a.m. a formal dedication ceremony at the new facility;
and on October 21 in the afternoon there would be a benefit memorial golf tournament at the
Tequesta Country Club, which would be announced in the Village newsletter. Some of the
funds raised would be used to construct a police and fire memoriai at the 3 57 Tequesta Drive
site. The Village Manager welcomed everyone to participate.
X. Adjournment
MOTION
r
v � VILLAGE OF TEQUESTA
'� Post Office Box 3273 • 250 Tequesta Drive, Suite 300
�� � Tequesta, Florida 33469-0273 • (561) 575-6200
*\ ` o Fax: (561) 575-6203
�
ANNOUNCING
FIRST ANNUAL POLICE AND FIRE GOLF TOURNAMENT
The 1 St Annual Police and Fire Fighters Golf Tournament will be held on Monday,
October 21, 2002 at the Tequesta Country Club. It will be a part of a week long
celebration for the opening of Tequesta's new Public Safety Facility. This benefit will
help provide funds for a future memorial to be built on the Public Safety site. The
memorial will honor those who have given the ultimate in the performance of their duty.
A buffet lunch will be served from noon until 1:15 pm. A four-ball scramble format will
begin with a"shotgun" start at 1:30 pm. The Tequesta "Chiefs" Trophy will be presented
to the winners and after engraving of the names, will be kept on permanent display at the
new Public Safety Building.
Numerous events and prizes are scheduled as well as a raffle. Each par 3 will have a
closest to the pin prize and a longest drive will be offered to both men and women
golfers. How about a closest to the pin on a par 5, you'll see it here!
Come out and have a fun filled afternoon while supporting our Firefighters and Police
Officers. Space is limited, so reserve your slot or foursome now, the cost will be $50 per
player.
For further information, please call Bethany or Jim Humpage at 747-9700 or Robbie or
Kim at 575-6200.
Sign up now riiiiiiiiiiiiiit�►►iiiiir
Recycled Paper
� VILLAGE OF TEQUESTA
'� Post Office Box 3273 • 250 Tequesta Drive, Suite 300
�� � Tequesta, Florida 33469-0273 • (561) 575-6200
,� ,
' o° Fa�c: (561) 575-6203
�
ANNOUNCING
SECOND ANNUAL POLICE AND FIRE GOLF TOURNAMENT
The Village af Tequesta proudly announced the 2' Annual Police and Fire Golf Tournamen�
Proceeds of the tournament will be used for the construction of a Public Safety Monument for
those individuals who have made the ultimate sacrifice. Your help in this endeavor will be
greatly appreciated.
The event will be held on Monday, October 20, 2003 at the Tequesta Country Club, Tequesta,
Florida. We are asking you consider sponsoring a hole where a sign will be posted with your
information. The sponsorship fee is �100 — made payable to the Village of Tequesta Golf
Tournamen�
We are also looking for raffle prizes and your help in this matter will be greatly appreciate�
Help us in our acknowledgement of those individuals who protect our lives and property
everyday.
If you have any questions, please feel free to contact Village Hall at 575-6200. Thank you in
advance!
James R. Humpage
Golf Coordinator .
Recycled Paper
� y�'� . �� _ ..
�� 1 746-45 1
TEL. (56 ) 0
� / FAX (561) 745-0250
�.... � �I�E�GW �l/ ` 'l./.Q���ill
�� i��
.,� 201 COUNTRY CLUB DRIVE. TEQUESTA, FLORIDA 33469-2009
�� in� t
� �EB 13 2Q0�
February 7, 2004 ; ' �
-� , .::: :. �
�....� °..,�'
�•
Mr. Michael R. Couzzo, Jr. ;
Village Manager
Village of Tequesta
25� Tcquesia, Drive :i�c 3G"v
Tequesta, FL 33469-6203
I�: 3 ANNUAL P(3�:ICE AND FIREFIGHTER'S MEMORIAL GOLF TOURNAMENT
Dear Mr. Couzzo:
Tequesta Country Club is pleased to again host the Annual Police & Firefighter's
Memorial Golf Tournament this year on Monday, October 25, 2004.
Details are to be arranged with our Club Manager, Shelagh Green, to coordinate the
Buffet Lunch arrangements and Ed Ficker, Golf Professional, will be available for tournament
assistance.
We look forward t� seeing you and hope that the tournament and all activities are a
huge success.
Sincerelv.
F f / � a � 'J . r,
Yy � � - l:% tr"�. (.�-' "
�, .
James E. Odell, Chairman
Golf Committee
JEO/csw
AUG-21-02 07:44 FROM: VILLACE QF TEQUE5TA ID= 56fl575E203 PAGE 2
�
�II�LA�E ��►F` T'Et�UESTA
Post 0�icc 3ktix "�27? • 25[} ��ueste f)1I'ive, Suiic 3Off
'i�ue�ta, FlorfcLi 3 }d69-(Y1i3 • t561) S'14•62fl0
�` � Fax; (361) 57�-�r7,n3
Au�UBt 21, 2002
7'0: �ur hiei�hbors �u�cf 13usi���5�cs
'I'he V�llage of Tequ��ta� in c uc}rc�inatit�n amd cele6ratic��t af the grand c>penin�, c�i' our ncw
Public ��t�ty Facility 14uild�n�; is hc�ld�n� a�c�lf Tournament. 'Thc; tc}urnam�r�t will h�
lteld at 1:3U �m cin Mcmc��ny, (.)utc�l�er �1, �(� �t the '�'equesta Co�►ntry C:'lut� �CIGa'I�L�
within ihe Vi11�e. Nrcrccc:cis tr��m t.�e ttrurnam�t�t wi11 k� uscd �tt th�; +uc�n:;trucli�t� t�f a
standing rnemctiria� kca �hc,�c �uk�lie s�n+�is wha have made th� ultimate �crif ic;�.
'['he monu�m�rit will t►� lcg�:ttt.c�! in frQnt nf fihe new 1'uk�lic S�fety Facitity cc�mplex t�id
greer►, Wc arc askia7�; r,11 c>ur c,eighbc�rs and bu�in�s�� ta help us im thi� �nde�vc�r. Wc
are req�sting �anationy �nd �rriz�� that can bc u,�d in our raffle, l��1�: spr)n�ars are
av�i�abie for a# �1t�il �i:n c��fc. �tatd �. sign will t� pl�e+d �tt th� hald rt:ct��nitin�; �a�:h
,�p�ansor.
Your co��ideraiian cas;a {1���.ticrnl��'1 a��� ati me a 7�47� you h�ve��ny � cank� u
in �iva�ce fc�r yc�u�
Slncercty,
Jim Hu�rnpa�e
Crolf Tctiurnament t,t►airmaal
R�;ycka Ns�peR
�
VILLAGE OF TEQUESTA
SPECIAL EVENTS RECAP
YEAR EVENT NETINC�ME
2002 1ST ANNUAL GOLF TOURNMENT 2,997.45
2002 DEDICATION DINNER DANCE 9,352.60
TOTAL FOR 2002 12,350.05
2003 2ND ANNUAL GOLF TOURNMENT 6,129.66
TOTAL FOR 2003 6,129.66
INCOME - ACCUMULATED FOR ALL EVENTS 18,479.71
'�
����
���� ��'�'���l�' �
Golf Taurnament -
Police & Fire Golf Tournament
�
Proceeds will benefit the Village of Tequesta
PUBLIC SAFETY FACILITY MONUMEI'�TT
� , � � . t ,
�' r, ! � r• 1 11 `
�'� •$5,000 CASH PRIZE for hole in one.
' ` ` � ' ` Two different holes.
� . � � -,
� � � Each par 3 wiil have a closest to the
. Registration starts at 11:45 a.m. pi� prize.
• Buffet lunch will be served from 12:00-1:00 pm • A VCR will be given to both men and
• A Faur-ball scramb(e format will begin with a women for the straightest longest
°shotgun" start at 1:00 pm. drive.
• Prizes and BBQ immediately after tournament . How about a closest to the pin on a
at the new Public Safety Facility 5? You'A see it there!!!
+ Entry Fee: $80A0 per player
• Individuals or Teams of 4 players T hies for 1 st and 2nd place.
T "Chief's" trophy will be
�' '` '� p ented to the winners and after
�� raving the names, will be kept
� - - • ::E
.��' � on permanent display at the new
Public Safety Building.
For more ittformation or to register call:
Robbie or Kim: 575 -620o H o l e S o n s o rs h i f a r 100 0!!
Bethany or 1im Humpage: 747-9700 N �
(Please f�lt out form below ancl
attach check and business card.
� `� � � =� � z. _ - - � � � � � � _ �
Make aheaks payable to:
11 1� . '
Village of Tequesta-Golf Tournament
Mail yowr registsatios� to: Business Name Contact Name
VILLAGE OF TEQUESTA
Golf Tournament
PO Box 3273 Address �
Tequesta, FL 33469
Check 30To. Enclosed Phone
Aanount• ,
The Law Offices of Pos'r OFFtcE Box 3888 (Ztp 33402-3888) PETER L. BRETON
MO 1 LE 625 NORTH FLAGLER DR1VE 9TH FLOOR DarnE� Doowuaav
� JoxN R. Eue�ntts, JR.
7 � 7 WEST PALM BEACH� FLORIDA 33401-0025 WI4L � H H�ou.in�on
F�G` 11, MARTIN V. KATZ
TELEPHONE (561) 659-7500 Pnu�A. Kn�stcen
�Z FnCStNt�LE (561) 659-1789 Fwwc�s x. a LVNCH
J��LL il L�IOl \1J JON C. MOYLE
O7HER OFFICES: .ION C. MOVLE� JR.
(� T7nTTTT7 TALLAHASSEE PnU� J. NICOLBrn
! �C S1 • � •E� - WEL.LING70N MARSHALLJ.OSOFSKY
` �� 1 Maex E. R�vnfodo
� CATHY M.SELLERS
pA . THOMAS A. SHEEHAN� III
DIANA K. SHUP7AN5
WRITER'S DIRECT LINE ROBERTJ.SNIFFEN
(561) 822 Mnrtrw M. SUatE�Muwns
WILTON L. WHITE
OF COUNSEL:
DANIEL K. CORBE77
THOhtAS A. HICKEV
WILLIAM J. PAYNE
RONALD WITKOWSKI
Apri17, 2004
VIA TELECOPIER & E-MAIL
Councilman James Humpage
Village of Tequesta
250 Tequesta Drive
Village Hall
Tequesta, FL 33469
Re: Annexation
Comprehensive Land Use Plan Amendments &
Rezoning Fees
Dear Commissioner Humpage:
As you know, this firm represents Sal and Louise Baldino, the owners of Baldino's Italian
Restaurant located at 19708 U.S. Highway One. The subject property is currently outside the
corporate limits of the Village of Tequesta. Mr, and Mrs. Baldino asked that I inquire as to the cost
and processing time for annexation into the Village. During our initial meeting with staff, we were
informed that although the Annexation process was free, the Comprehensive Land Use Plan
Amendment and Rezoning designation require filing fees of approximately $7,000.00.
For comparison purposes, I contacted officials in the Village of Palm Springs (Paul Nicoletti,
Esq.), City of Palm Beach Gardens ( Kara Irwin), Town of Jupiter (Steven Mayer) and Town of Juna
Beach (Damian Peduto) to determine what filing fees were associated with each municipality. In
each instance, all four (4) jurisdictions indicated that filing fees are waived for voluntary Annexation,
Comprehensive Land Use Plan Amendments and Rezonings. However, there is one small exception.
Jupiter requires that $1,200.00 be placed in a Town escrow account to pay for costs associated with
legal advertising and notice to surrounding property owners. Any unused monies are returned to the
applicant.
Councilman James Humpage
Apri17, 2004
Page 2 �
If a municipality is truly seeking to offer incentives to properiy owners for voluntary
Annexation, I believe it is typical throughout Palm Beach Cauniy that the majority of municipalities
would be willing to waive the three (3) fees in order to expand their corporate boundaries, further
their tax base and provide a greater level of municipal services for new residents through the
Annexation process.
I trust this information is helpful to you. Should you have any further questions, please
contact me at your convenience.
S' ce 1 ,
harles . Millar, Jr.
D lo ent Planner
CWM/djr
cc: Mr. & Mrs. Sal Baldino
G:\03798\IVL�r-Couneilm�n Humpagc 4J-04 wpd
Annexation:
Mayor and Council Members,
Of late I have been checking with other cities and towns to find how they
handle their annexation fees My interest was peeked by a gentlemen who
owns a local business and wishes to annex into the Village. As hi.s
property is contiguous with the Vllage, annexation i,s possible. One of the
problems he has incurred were the fees The cost is basically $7, 000. 00
plus advertising. If the Village were to waive the fees, we would recover
those costs in about eighteen months ( via property taxes) and continue to
receive tax dollars annually.
Here are the jurisdictions and their approach to "VOLUNTARY"
annexation:
Juno Beach ... ... ... .... Waive all associated fees
Jupiter ... ... ... ... ... ... Waive Comprehensive Plan & Re-zoning fee, charge
for advertisements.
W. Palm Beach... .... Waive all associated fees
Riviera Beach... ..... Waive all associated fees
Palm Springs... ... ... Waive all associated fees, charge for advertisemen�
P. B. Gardens... ..... Waive Comprehensive & Re zoning fees with Council
approval, and charge for adverising.
'
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� PROPOSAL TO SERVE
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�IL�L,AC � OF' 'T'�QU�S`T"A
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�IiL�LAC � OF' T�QU�STA
1 Proposal for Auditing Services
' RFP FI N-01-01-PO
' August 17, 2001
' Proposer:
' �
.����r�g� �����x �c� �_�r�
Certified Public l�ccotrntants
' 1601 Belvedere Road
Suite 200, East
West Palm Beach, FL 33406
(561) 686-1551 ;
'
Partners:
� Charles F. Haas
Deborah A. Diaz
' Business Phones:
(561) 686-1551
' Facsimiles:
(561) 471-1210
' E-Mail:
cfh@haasdiaz.com
dad@haasdiaz.com
'
'
'
' Table of Contents
�
, ,�;� �� Letter of Transmittal
' �':.� , :
; � ,�.. ;� Qualifications and Experience
� �����` x�, , ;
� , ��
�,,�,:a lntroductior� .............................................................................................. l-1
� � ��r„�,,,
��i�ri't �'1`C7fifE�:
IndustryFocus .................................................................................... 1-2
� Resources ............................................................................................ 1-2
Quality Control ................................................................................... 1-3
� k���i���rr7 ���a�fif�ir,ation�:
AuditTeam ......................................................................................... 1-3
Staffing ................................................................................................ 1-4
' Availability of the PNOposer ................................................................ 1-7
Resumes.............................................................................................. 1-7
Compliance with Government Education Requirements .................. 1-18
' � ,. 4 ,
,-rc;tf�;.��3ir.�rtr�i .�e;i`vic�;;�:
Auditing ............................................................................................1-18
� Financial Reporting ......................................................................... 1-19
Federal Assistance ........................................................................... 1-19
State Assistance ................................................................................ 1-19
GFOA Cer°tificate ofAchievement .................................................... 1-20
' Perfornzance Auditing ...................................................................... 1-20
Internal Auditing .............................................................................. 1-20
TaxServices ...................................................................................... 1-20
' Bond Financing ................................................................................ 1-21
Arbitrage.......................................................................................... 1-21
Computer Consulting ....................................................................... 1-21
, Management Consulting ................................................................... 1-22
i,E.fer�ncf,� . ............................................................................................1-23
� :�z� {��r�ovic��ci ic� ��over��rr��r�t �: Nor7-Profif �;li�nt� .................1-24
' Technical Proposal
:'�;�pe cif Servic�s�
Audit of the Village'.s Financial Statements .......................................2-1
' Manrzgement Letter ............................................................................. 2-2
RequiredStandards ............................................................................ 2-2
Irregularities and Illegal Acts ............................................................ 2-3
' Monitoring ofAudit Progre.ss ............................................................. 2-3
GASB Statement No. 34 ...................................................................... 2-3
Certificate of Achievement ................................................................. 2-4
,
,
�
' Table of Contents
1
' -: ��t�c�« 1'I�liic�:����f��y:
� -.
' , , ...�. ' Environmental Factors ....................................................................... 2-4
�� �" � � Audit Requirement.s ............................................................................ 2-6
,, y, ���'�r� �:° Audit Tools and Techniques ............................................................... 2-7
�� ;;
' � . Professional Judgtnent ....................................................................... 2-9
/,��dii i 'i r>t',�;<;:�:
, Phase I— Strategic Plrznning ............................................................ 2-10
Phase II — Execution of Audit Plan .................................................. 2-11
Phase III — Completion and Delivery ............................................... 2-12
Single Audit Approach ...................................................................... 2-12
I Audit Schedule .................................................................................. 2-12
Financial Highlights .........................................................................2-13
Conclu.sion ........................................................................................ 2-13
' Supplemental Information
Conflict oflnterest .............................................................................. 3-1
� Affirmative Statement oflndependence .............................................. 3-1
Non-Collusion .................................................................................... 3-1
Insurance............................................................................................ 3-1
' Equal Employment OppoYtunity ......................................................... 3-1
Public Entity CYime Statement ........................................................... 3-1
D�ug-Free Workplace ........................................................................ 3-1
, Fee Proposal ..................................................................................... 4-1
Attachments:
� 1. Professional Licenses
2. Quality Review Report
� 3. Continuing Professional Education
4. Required Forrns
5. Sample Financial Highlights BNOChure
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�� ; �� 9���°?�� % � �;-,����
� C utilie<I Publicl�ccc�utltau�s
� August 10, 2001
� Ms. Mary Wolcott
Village Clerk
Village of Tequesta
250 Tequesta Drive, Suite 300
� Tequesta, FL 33469
Dear Ms. Wolcott:
� We appreciate this oppartunity to respond to your Request for Proposal to provide independent audit
services for the Village of Tequesta (the "Village"). The Village would be a valued client of our firm
� and we pledge to commit our resources to providing the level and quality of service that fits your needs.
We recognize that the Village is a unique and important entiry, and its diverse responsibilities create a
challenging, dynamic and multifaceted organization.
� We will perform audits of the general purpose financial state�nents of the Village for the years ending
September 30, 2001 through 2003, with the option of extending the contract for two subsequent fiscal
� years, in order to express an opinion on the fair presentation of the Village's financial statements in con-
formity with generally accepted accounting principles and Governmeiit Auditiiig Standards, issued by
the Comptroller General of the United States; Office of Management and Budget Circular A-133, Audits
of States, Local Goverftinaestits, and Non-Profit Orga.niza.tions; and the Rules of the Auditor Genera] of
� the State of Florida; and an examination to determine whether operations are properly conducted in ac-
cordance with legal and regulatory requirements. If selected, we will also assist the Village in the im-
plementation of GASB 34 for fiscal year ending September 30, 2004.
� We have assembled an audit team whose attributes match the requirements of your arganization. Our
firm has specialized in providing professional services to government agencies for over twenty-one
� years. The partners and professional staff inembers spend most of their time working with local gov-
ernments, and, consequently, we understand the environment in which you operate. The selection of
our firm provides you with the following advantages:
� ➢ Engagement Parmers — All decisions that affect the planning, execution and completion of the
audit will be made by the partners. They have solid professional backgrounds and are firmly
� committed to the local government industry. They will ensure tl�at all work is done in accor-
dance with the professional standards of the American Institute of Certified Public Accountants
(AICPA), Government Au.ditiiig Standarcls, published by the Comptroller General of the United
States, and the Rules of the Auditor General of the State of Florida.
� ➢ Experience — Our firm perfarmed thirty-three audits under Govei°nment Auditing Standards in
the past year. Five of those audits had a single audit requirement. We are uniquely positioned
� to assist the Village with the impact of changing auditing and accounting standards.
� 1601 �3elvedcz�c Poacl
`�uite 200, F,ast
�J�Iest Palm Beach, l 33�?�06-1 �9 �
� ;`>61) 686-1551 k�ax: (561 j 4`71-1210
�
� ➢ Continuity of Staff and Audit Team — Our firm has minimal staff turnover. This tt�anslates into an audit
team that does not have to "relearn" your procedures from one year to the next.
� ➢ Communication — We work closely with our clients, listen to their concei•ns, and anticipate their needs.
We are always available to answer your questions, discuss audit issues, and resolve problems as they
arise.
� ➢ Industry Focus — Our senior management team averages over 17 years of professional practice in the
governmental audit �eld. Unlike other firms, these individuals spend most of their time warking with
� governmental agencies. This means that we will not be wasting your time asking irrelevant questions
and, instead, will be a valuable resoui•ce to your organization.
� ➢ World Wide Technology/Local Implementation — High quality information is vital to delivering services
in today's environment. Our access to the technical resources of standard setting and oversight organi-
zations and internet-based links allows us to research and develop solutions for our clients' diverse in-
� formation needs. In addition, sophisticated computer aided audit tools enable us to perform data analy-
sis, data convei•sion, and report generation.
� Our proposal further outlines the benefits you will receive by selecting Haas, Diaz & Co. We are confident that
our firm is eminently qualified to meet the challenges of this project and to deliver qualiry audit services for
your investment. We are committed to performing the work within the time frame set foith in the Village's Re-
quest for Proposal. The final reports on the audit will be submitted no later than March 15 following the close
' of each fiscal year.
This pt•oposal is a firm and irrevocable offer for ninety (90) days. Deborah A. Diaz (dad��h�asdiaz.com) and
� Charles F. Haas (cfll c�haasdiaz.com) are authorized to make representations for and to bind the firm contractu-
ally. They can be reached at (561) 686-1551 or by fax at (561) 471-1210. Please do not hesitate to call if you
have any questions about the information provided in this proposaL We thank you for considering us and we
� look forward to the opportunity to serve as your auditors.
Very truly yours,
' ���-�.`G°t�I.��a.� � ., ���
L �
, Deborah A. Diaz
Partner
'
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�
QUALIFICATIONS 8�
� EXPERIENCE
�
I
1
1
1
1
1
1
1
1
1
1
'
� Qualifications and Experience
1
���� � �o�������;����� ������ �_€������� ��
�,� ���,.
� � � ���, , j'� We offer an unparalleled team Haas, Diaz & Co., a local part-
i: ��� �� `� of professionals thoroughly ex- nership with its office located in
`��' a���' pet•ienced in governmental au- West Palm Beach, has been
� �� � �Y �l '.. �
�.,, l`�17C1e.::_.
diting to serve the Village of licensed to practice in the State
Tequesta. It is significant to of Florida since 1979 and has
� note that in the past year we been serving the needs of a vast
have performed over 33 au- array of clients for over 21
dits of governmental units, years. The firm's staff of
' encompassing the specific re- twenty includes seven Certified
quirements of CAFR's, single Public Accountants, all of
audits, enterprise funds, re- whom are licensed to practice
development agencies, re- in the State of Florida and are
' tirement plans, and bond fi- members in good standing of
nancing. We bring to these the American Institute of Certi-
audits a team which has suc- �ed Public Accountants
� cessfully handled many com- (AICPA) and the Florida Insti-
plex and dif�cult reporting is- tute of Certified Public Ac-
sues to the satisfaction of our countants (FICPA).
� clients.
The firm's Employer ID Num-
The average years of experi- ber is 59-1934067.
' ence of the audit team man-
agement proposed for this en- A copy of the �rm's Florida
gagement is over 17 years. License and those of the man-
This experience, coupled with agement staff to be assigned to
' our firm's low turnover of staff, this project are included in this
means that the Village will have proposal as Attachment 1.
a capable, competent audit team
� each year of the contract period. The numbei• of professional
Thus the audits will be timely auditing staff by employee clas-
completed with little or no dis- sification is as follows:
� ruption to your staff.
' i • ��. � . � � �
� � • ,• ��
� Partners 2 2 2
Managers 2 2 2
' Supervisors 3 3 3
Senior Accountants 2 0 2
Staff Accountants 7 0 6
� T'otal 1 fi 7 l 5
,
1-1
�
�
' QU111f1Cat1011S a11C� EXpe�'leriC2
�
���' ; lndustfy Focus physical and human resources.
� �.� All accounting staff attend
� �� ����-,�.-� ,�, Our �rm has proven to be an continuing professional edu-
� ��' �' ;. ' industty leader by focusing our
� ��; �. ��. cation courses exceeding the
�'§�'�� -� ,,� : services primarily on govern-
' -_,, ,, mental entities. Approximately standards set by the State of
85% of our practice is devoted Florida and the requirements
to clients operating under Gov- set forth in Governfnent Audit-
ing Standards ("The Yellow
� ernment Auditing Standards. Book"). Our comprehensive
Local continuing education program
Govemment
85 , assures staff inembers who are
� � technically qualified and ex-
perienced, and responsive to the
needs of our government cli-
' - ents.
Other
'� We recognize that the most ef-
� Of the governmental clients we ficient approach to cost effec-
currently serve, over 90 percent tive services is to leverage
have engaged our firm to per- highly skilled personnel with
� form audit services. This focus the best equipment available.
allows us to provide the highest we have made and continue to
level of service to our govern- make an investment in com-
, mental clients. Nlembers of our puter equipment. All of our
staff have been working with audit staff have notebook com-
governmental clients far as long puters running the latest re-
as they have been in public ac- leases of software. We are im-
' counting. The partners and plementing the latest versions
managers of the firm are ac- of electronic audit software (the
tively involved with recog- so called Paperless Audit) to
� nized, standard setting organi- facilitate coordination between
zations at the national level all audit team members. As
(Government Finance Officers part of this effort, we have in-
� Association (GFOA)), state stalled a Remote Access Server
level (FGFOA and Florida As- to allow our audit team to
sociation of Special Districts), communicate with our office
� and local level (League of Cit- from the field. These changes
ies). are further enhancing the effec-
tiveness and timeliness of our
� Resources audits.
Our �rm has made a commit Looking forward to full imple-
ment to providing quality, effi- mentation of GASB 34 and its
' cient services to all clients. To new requirement for a Man-
achieve this, we have made sig- agement Discussion and Analy-
nificant investments in both sis (MD&A), we believe there
�
1-2
i
�
1 Qualifications and Experience
1
will be an increased opportunity on the quality of our audit prac-
`�, � for effective graphics to be in- tice. This is the highest level of
� � k,�"-�� � q� tegrated into the basic financial achievement and recognition in
' K �"� ,� ` document. We are fully pre- the peer review program. A
� �r
�>^ �:� '` pared to use our resources to copy of the repart on our most
� `� � respond to this challenge. In recent quality review is in-
1992, we recognized that com- cluded in Attachment 2.
� munication with our clients and
the public would be enhanced Haas, Diaz & Co. has never
by the introduction of graphic been the subject of professional
presentations. At that time, we litigation or a complaint filed
� developed our Financial High- with the Florida Department of
lights Brochure to point out Regulation or any other regula-
some of the client's more sig- tory body. In addition, the firm
� nificant trends and to highlight has never been the subject of
important financial activities. any federal or state desk re-
Since that time, we have been views or field reviews of our
' upgrading our equipment and audits. There have been no dis-
our skill set, so that today we ciplinary actions against the
are able to produce full color, �rm ar the partners or employ-
� laser printed documents quickly ees of the firm, and there are
and efficiently. Since we have none pending. We are proud of
these capabilities and equip- our� record on quality control.
� ment available to us, many of
our clients rely on us to produce ��lffiVi ��l�t,.lf�l���'I��I�
their published reports.
Audit Team
� Qu�ality ControC The audit team that will serve
To ensure that our performance the Village of Tequesta is com-
' is in conformity with our stated Posed of individuals who un-
standards and those issued by derstand government entities
the AICPA, the firm partici- and possess the technical skills
pates in an external quality re- and experience necessary to
� deliver quality audit services.
view program requiring an on-
site independent examination of This team includes two part-
our accounting and auditing ners, two audit managers, and a
� practice. During our firm's last supervisor, all of whom are
external quality review, four CPAs licensed to practice in the
audits were reviewed, including state of Florida. Technical
, level personnel will be pro-
two government audits. vided as needed. The structure
Our firm has consistently re- of the team assigned to this en-
� ceived an unqualified opinion gagement is presented below:
,
1-3
'
'
� Qualifications and Experience
'
-- - _ - -
DEBORAH A. DIAZ ', CHARI.ES F. EIAAS
' ' ENGAGEMENT ; CONCURRIIVG REVIEi� _z
L �,, � PAI2TNER i PAR77VER
k �' � � . � -- � �
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' � ` '
I MARY LOU WURDACK '
I SENIOR MANAGER
' --
i
i
, I. KARFN M. HOY'I" �
MANAGER
(ENTERPRISE OPERATIONSJ
° Y KATHLEEN BRUNK �.�
' SUPERVISOR
' � i (GOVEFIIVMENT OPERATIONS i I
__--- ,
__ _ _ _
, i� - ---
I i STAFF ACCOUN'I"ANTS
i'
� In order to s eed the audit written ermission of the Vil-
p p
process, we have included a lage.
, group led by Karen Hoyt. Her
depth of experience in auditing Str�f'fi.r�g
enteiprise operations will con-
' tribute t� the efficiency �i t�ie The percent of our staff par-
audit. ticipation at the various levels is
shown on the following graph:
' These professionals have a
wide variety of experience in ❑ Partner � Manager
providing auditing, accounting p Supervisor ❑ Staff
� and advisory services to gov-
ernment entities. In addition to 40%
their experience and knowl-
edge, the members of the audit -- -
� team have the functional and
technical skills to ensure a 34%
comprehensive audit and single 16% ` ' �
, audit. 10%
The key personnel assigned to The essential functions of the
� this engagement will not be proposed staff follow: �
changed without the express
'
1-4
�
,
' Qualifications and Experience
'
Partnef�
� The Partner has the primary responsibiliry for assuring that the firm's
� � commitments to the client are carried out to the client's satisfaction.
, Cs""�'f� i"� � ;
,� s�
„ i,. ,�"��!�'� PARTNER
� Essenttial Functions
• Responsible for firm wide audit ptactice.
' � Allocates firm's resources to meet client's needs.
• Assume overall responsibility for audit
• Discusses important aspects of audit with client
� Resolves any audit issues with client
, • Reviews the audit work papers to ensure the audit was carried out
with due professional care.
• Reviews finanaal statements, auditors' reports, and management
letter wmments and discusses them with clienw
' • Signs audit reports and management letters.
• Meets with governing boazd to present audit reports.
'
Manager
� The Manager is the liaison between the partners, the client, and the pro-
fessional staff.
' PARTNER
� MANAGER
.
� � csseniiai �unciions
' • Responsible for all phases of the audit
' • Plans, schedules, and staA's the engagements.
' • Evaluates internal wntrols and work programs prepazed by staff.
' ' • Reviews working papera for accuracy and wmpleteness, aad reviews
6nancial statements for suitability of presentation and adequacy of
' disclosures.
• Anticipates problem areas of the engagement and questions that will
' azise.
• Keeps pazmers informed of all important developments on the
engagement, analyzes problems, and recommends solutions.
• Ensures that financial statements, letter of recommendations, and
, reports aze prepazed in accordance with professional and firm
staudards.
• Communicates progress of the engagement, problems, and
, resolutions to the client
,
�
1-5
�
'
1 Qualifications and Experience
1
Supervisor
'"' The Supervisor supervises the engagement and communicates with the
' �� �
, ..-.w, client on a one-on-one basis.
i
� �!
�
� ��>#t � �' PARTNP.R
' `
'�E < < ' E MANAGER
.
� E SUPERVISOR
' ' ' Essentzal Functions
� ' • Assumes full responsibility for supervising the engagemen�
� ' • Supervises staff and reviews work papers prepazed by staff to ensure
' � that they aze prepazed in accordance witl� generally accepted
professional and firm standazds.
� • Resolves accounting and auditing problems as they azise.
� • Studies and evaluates the clients' internal controls.
, � • Reviews with the manager or pazmer significant findings or questions f
that arise involving accounting principles or statement presentation.
, • Writes wmments for management letters.
• Reviews financial statements, notes, schedules, and management
' letters for later discussion between the manager or partner and the
client
� Communicates the engagement's progress, problems, resolutions, and
other concerns to the client.
' • Prepazes financial statements.
Senior Accorcntant
' The Senior Accountant coordinates various phases of the engagement and
directs one or more assistants.
' PAR'I'NER
MANAGER
.
� ' SUPERVISOR
� ' SENIORACCOUNT'ANT
• • .
• • .
' Essentral Functions
� • Performs more complez audit procedures under the direcdon of a
supervisor, manager, or partner.
� � • Reviewa working papers for accurdcy and completeness.
� • D'uects and instntcts assistants, where applicable, in work to be
' � � perfnrmed and in working paper review.
� • Determines the eatent of test-checking required in the audit
, � • Performs various procedures called finr in the audit prograni.
• Assistv in preparation of financial statements.
' •
.
�
�
1-6
'
,
' Qualifications and Experience
,
Staff Accountant
' '" The Staff Accountant performs a wide variety of diversified assignments
�:.,�, � under the direction of supervisory professionals.
` ��, ' --
�
� , a ___ _-- ---- —
%
� , ',�'� ' �� i _ ! PARTNER �
� � � � ,; i —_ _ ____
7 ' ;; �; I � � MAN - ------
i � (
j F�j�UPERVISOR
' I � I ' ! SENIOR ACCOUNTANT �
, i• i•i .
� I I!I •''; I� I STAFF ACCOUNTANT
' I ' ♦
� � ' I I � j Essential Functions �
�' i . � �� � • Performs leas complez audit procedures as assigaed by supervisor. � i
' ', �• Performs tests of tcansactions and accounts. �
� i i. � I , �� • Prepares and indezes worki°B PaPers. i
� � i I j.' . • Tests client accounting and analysis schedules. ' i
I• i'. . • Proposes adjusting enuies for review by supervisor. �
i Assists in the preparation and mailing of confirmation requests. I
�, j• • Informs supervisor of audit issues. i
' ' � Assists in proofing financial statements. i
I � �� �
�-1 �
' I' �
�
-� - -
. _ _
I Avail�ability of tlle Pf•oposer to us and we understand the
requirement to meet your dead-
' We wi11 commit the resources lines.
of our �rm to complete your
audit and deliver the final audit Resuisies
� report to the Village by March
15th of the first year. For sub- We have included on the fol-
sequent years, we will commit lowing pages the resumes of the
' to the time frame set forth in the key personnel who would work
Request far Proposal. The Vil- directly with the Village on this
lage will be an important client project.
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DEBORAH A. DIAZ, CPA
� Qualifications and Experience Engagement Partner
�
<<�� � Pf•ofessional History Pr•of'essio�al & Bacsiness
� � � Affilit�tio�zs
f ,.a, .
� •: Public practice since 1982
' ���� '� •: Member, American Institute
' � f � :• CPA since 1983
�� s �,`��'`'�/�s� of Certified Public Account-
' •:• Partner, Haas, Diaz & Co.
since 1987 ants
a Speaker on accounting and •�• Member, Florida Institute of
audit issues for units of local Certified Public Accountants
� governments in programs �• Member, Government Fi-
sponsored by the Depart- nance Officers Association
ment of Community Affairs, •� Member, Florida Government
� Florida Association of Spe- Finance Of�icers Association
cial Districts, the Palm � Member, Palm Beach County
Beach County Chapter of the League of Cities
� Florida Government Finance •� Member, Fifteenth Judicial
Officers Association, and the Circuit Grievance Committee
Florida Institute of Govern- •� Treasurer, Education Founda-
� ments tion of Palm Beach County,
Inc.
PNOfession�il & Brssiness •. Past President, East Coast
Experience Chapter of the Florida Insti-
� tute of Certified Public Ac-
Ms. Diaz has over nineteen countants
years continuous experience in •�• past Chairman of the Board
' providing comprehensive ser- of Directors, Northern Palm
vices to governmental agencies. Beaches Chamber of Com-
She has focused primarily on merce
� financial and performance au-
dits performed in accordance ��iicat.io�z
with Government Auditing Bachelor of Business Admini-
� Standards, evaluation of inter- stration, Accounting, 1982
nal controls, and recommenda- Florida Atlantic University
tions for process improvement.
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DEBORAH A. DIAZ, CPA
� Qualifications and Experience Engagement Partner
�
Govey�yzinent Expe��ience
i ��
: ���Y .
4 s
i t .��,� , � � ' • • • • �
i � � �/
� = County Line Drainage District 11 Engagement Partner
, ����-
East Central Regional Wastewater Treatment Facility 4 Engagem Partner
East Charlotte Drainage District � � Engagement Partner
� Glades County, Florida 3 Engagement Partner
Greenacres, City of 1 Review Partner
, Highland Beach, Village of 10 Engagement Partner
Indian Trail Water Control District 1 p Review Partner
Islamorada, Village of Islands 3 Engagement Partner
' Joseph Littles/Nguzo Saba Charter School 1 Engagement Partner
Joshua Water Control District 11 Engagement Partner
Lake Clarke Shores, Village of g Engagement Partner
, Lake Worth Drainage District 13 Engagement Partner
Lantana, Village of 5 Engagement Partner
Loxahatche Grove Water Control District 12 Engagement Partner
' Loxahatchee River Environmental Control District 15 Engagement Partner
Manalapan, Village of $ Engagement Partner
� Mangonia Park, Village of g Engagement Partner
Moore Haven, City of 2 Engagement Par�ner
North Lauderdale, City of 2 Review Partner
, North Palm Beach, Viilage of 11 Engagement Partner
Northern Palm Beach County Improvement District 15 Review Partner
Palm Beach County Health Facilities A uthority $ Engagement Partner
, Palm Beach Gardens, City of _ 4 Engagement Partner
Palm Beach Shores, Village of g Engagement Partner
Palm Springs, Village of g Engagement Partner
' Pine Tree Water Control District 14 Engagement Partner
Riviera Be ach, City of 1 Review Partner
� School District of Palm Beach County 3 Engagement Partner
Seacoast Utility Authority 2 Review Partner
South Central Regional Wastewater Treatment 15 Engagement Partner
� Wellington, Village of 8 Engagement Partner
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CHARLES F. HAAS, CPA
� Qualifications and Experience Concurring Review I'artner
'
y�of'ession�rl Histofy . Member, Information Sys-
;�"� tems Audit and Control As-
.�.
`", ���, �� � . Public practice since 1965 sociation
�� ,�.�� .� ,,� . CPA since 1966 . Member, Florida Institute
,__ ��;, . Partner, Haas, Diaz & Co. of Certified Public Ac-
� �'� ' since 1979 countants
. Former Manager for an in- . Member, Government Fi-
� ternational accounting firm nance Of�icers Association
Former Manager for a large Member, Florida Govern-
regional accounting �rm ment Finance Of�cers As-
. Former Assistant Professor sociation
' for the State Univet•sity of . Member, Palm Beach
New Yark County League of Cities
. Former Lecturer at Florida . Member, Palm Beach
� Atlantic University County Audit Committee
Member, Palm Beach
Pf�ofessional & Br�siness County Long Range Fi-
� Experience nancing Task Force
Member, Palm Beach
Mr. Haas has over thirty-�ve County Road Oversight and
� years experience in the public Advisory Council (Chair-
and private sectors. He has co- man Fiscal Sub-Committee)
ordinated and supervised pro- . Member, State of Florida
' jects and performed financial Financial Emergency Task
management services for nu- Force
merous governmental and non-
profit arganizations. Education
� P�•ofessional & Bresiness Bachelar of Arts, Accounting
Affiliations 1965, Harpur College of the
� State University of New York
. Member, American Insti- Master of Arts, Management
tute of Certified Public Ac- Science, 1967 (cum laude),
� countants State Universiry of New York
Member, AICPA Informa- at Binghamton, New Yark
tion Technology Division
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CHARLES F. HAAS, CPA
' Qualifications and Experience Concurring Review Partner
1
� E- ��- �,; Governfnent Experience
' � ,F=
� '�
�� t
i � � � �
`. t ����' w�/� ; ' • � � • • • � �
�
, "'� ," ` County Line Drainage District 11 Review Partner
Delray Beach Housing Authority 2 Engagement Partner
East Central Regional Wastewater Treatment Facility 4 Review Partner
, East Charlotte Drainage District 11 Review Partner
Everglades Agricultural Area Environmental Protection District 12 Engagement Partner
' Glades County, Florida 3 Review Partner
Greenacres, City of 1 Engagement Partner
Highlantl Beach, Village of 10 Review Partner
' Intlian Trail Water Control District 10 Engagement Partner
Islamorada, Village of Islands 3 Review Partner
Joseph Littles/Nguzo Saba Charter School 1 Review Partner
' Joshua Water Control District 11 Review Partner
Lake Clarke Shores, Village of g Review Partner
Lake Worth Drainage District 13 Review Partner
' Lantana, Village of 5 Review Partner
Loxahatchee Groves Water Control District 12 Review P artner
' Loxahatchee River Environmental Control District 15 Review Partner
Manalapan, Village of $ Review Partner
Mangonia Park, Village of g Review Partner
� Mo�r� Haven, City o# 2 Review PaRner _
North Palm Beach, Village of 11 Review Partner
Northern Palm Beach County Improvement District 20 Engagement Partner
, Palm Beach County Health Facilities Authority $ Review Partner
Palm Beach Gardens, City of 4 Review Partner
Palm Beach Shores, Village of $ Re view Partner
' Palm Springs, Village of 6 Review Partner _
Pine Tree Water Control District 14 Review Partner
' Riviera Beach, City of 1 Engagement Partner
School District of Palm Beach County 3 Review Partner
Seacoast Utility Authority 2 Engagement Partner
' South Central Regional Wastewater Treatment 15 Review Partner
South Florida Water Management District 2 Engagement Partner
South Indian River Water Control District 21 Engagement Partner
' Wellington, Village of $ Review Partner
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MARY LOU WURDACK, CPA
' Qualifications and Experience Audit Manager
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� �3f �,\�` P��of'essional History Pf•ofessioiz�zl & Business
� � � �� Affiliations
� '``� ��� ` ; CPA since 1984
'� ����,,� ,� . Manager, Haas, Diaz & Co. . Member, American Insti-
� „' since 1998 tute of Certi�ed Public Ac-
Former owner of a small countants
local firm . Member, Florida Institute
� . Former Assistant Professar of Certified Public Ac-
at Point Park College in countants
Pittsburgh, Pennsylvania . Member, Government Fi-
. Former Lecturer at Robert nance Of�cers Association
� Morris College, Pittsburgh, . Member, Florida Govern-
Pennsylvania ment Finance Officers As-
sociation
� Pf�ofessional & Busi�zess . Member, Finance Commit-
Experier�zce tee, Palm Beach County
League of Cities
' Ms. Wurdack has over fifteen . Volunteer, United Way of
years experience providing au- Palm Beach County, Certi-
dit, accounting and tax services �cation Review Team
� to organizations in both the
public and private sector. Her Ediscatiosi
experience includes the coordi-
� nation and supervision of �inan- Bachelor of Science, Account-
cial statement audits and single ing, 1982, LaRoche College,
audits, identification and Pittsburgh, PA.
resolution of complex audit and
� reporting issues, development Master of Business Administra-
of GASB Statement No. 34 im- tion, Finance Concentration,
plementation plans and charts, 1992, University of Pitts-
' and hands-on implementation burgh.
of the new reporting model.
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MARY LOU WURDACK, CPA
' Qualifications and Experience Audit Manager
1
� �>.r r<,,,, GoveYnrnent Experience
� ���� � • �
� �<<�t I�
`� �.�-�,� , . . _
' Greenacres, City of 1 Manager
Highlantl Beach, Village of 3 Manager
Islamorada, Village of Islands 3 Manager
' Lake Clarke Shores, Village of 3 Manager
Lantana, Village of 3 Manager
' Manalapan, Village of _ — 3 Manager
Riviera Beach, City of 1 Manager
Wellington, Village of 3 Manager
� Delray Beach Housing Authority __ 2 Manager
Northern Palm Beach County Improvement District 3 Manager
Palm Beach County Health Facilities Authority 3 Manager
' Indian Trail Water Control District _ 3 Manager
Seacoast Utility Authority 2 Manager
South Florida Water Management District 2 Manager
' South Indian River Water Control District 1 Manager
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KAREN M. HOYT, CPA
, Qualifications and Experience Manager
1
;+> -<< Prof'essional History Professional & Cofnintcnity
�,,� ti�4. .
� , � Activities
r �, �� � •:• Public practice since 1988
�'�����s ,' :• CPA since 1993 :• Member, American Institute
`�` �' � <� Supervisor, Haas, Diaz & of Certified Public Account-
i �����. ;,
Co. since 1995 ants
:• Member, Florida Institute of
� Professio�al & Bacsaness Certified Public Accountants
Expef•ie►ice •:� Board Member, Florida
State University Seminole
Ms. Hoyt has provided a wide Club
' range of services to numerous
arganizations in both the public Ecdacccztion
and private sectors for over thir-
, teen years. She has extensive Bachelor of Science, Account-
experience in coordinating and ing, 1985, Florida State Uni-
supervising audits of govern- versity
� ment and nonpro�t organiza- Master's Course Work, Florida
tions. Atlantic University
Master's Course Work, Florida
� A signi�icant portion of her pro- International University
fessional time has been spent on
audits for clients operating pub-
, licly-owned utilities.
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KAREN M. HOYT, CPA
! Qualifications and Experience Manager
1
� F> �a� Government Expef�ience
; �� ,:
� �� •
� , .4, �3 . . • . . . . .
,�� =� , ,�
' �� East Central Regional Wastewater Treatment Facility 3 Manager
Loxahatchee River Environmental Control District 3 Manager
Seacoast Utility Authority 1 Supervisor
� South Central Regional Wastewater Treatment Board 7 Manager
Highland Beach, Village of 1 Staff Accountant
' Palm Beach Shores, Village of 1 Staff Accountant
County Line Drainage District 11 Manager
East Charlotte Drainage District 11 Manager
, Joshua Water Control District 11 Manager
Lake Worth Drainage District 13 Manager
Loxahatchee Groves Water Control District 2 Supervisor
' Northern Palm Beach County Improvement District 2 Staff Accountant
Pine Tree Water Control District 2 Manager
School District of Palm Beach County 3 Staff Accountant
' Children's Place at Home Safe, Inc. 1 Supervisor
Communities in Schools of Palm Beach Cou Inc. 3 Manager
� Joseph Littles/Nguzo Saba Charter School 1 Supervisor
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KATHLEEN BRUNK, CPA
, Qualifications and Experience Supervisor
'
v�_ �� ��, Professional History Professional & Bicsiness
� A ffiliations
� ,� a�� � . Public practice since 1998
� ' ,� � ' ,� . CPA since 1999 . Member, American Insti-
�� 'r` . Senior Accountant, Haas, tute of Certified Public Ac-
I `� �`��'" `� � Diaz & Co. since 1999 countants
. Member, Florida Institute
� P�•of'essionr�l � Ba�siness of Certi�ed Public Ac-
Exper•ieizce countants
� Ms. Biunk has provided com- Educatzon
prehensive services to a number
of government agencies and Bachelor of Business Admini-
nonpro�t organizations. She stration, Accounting, 1997,
� has directed audits and other Florida Atlantic University
projects of significant size and Masters Level Course Work,
complexity, most notably for Florida Atlantic University
� the School District of Palm Bachelor of Science, Business
Beach County. Management, 1993, Florida
Atlantic University
� She has also served as instruc- Microsoft Certi�ed Expert in
tor for several firm-sponsored Access, 1997
continuing education activities.
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KATHLEEN BRUNK, CPA
� Qualifications and Experience SupervisoY
�
,, _�� �< �� Government Experience
,.� r�
� ,,
1 �� � •
5�� ��� y:
,�, .. -. . . ..
, Islamorada, Village of Islands 2 In-Charge
Lantana, Village of 2 In-Charge
Manalapan, Village of 2 In-Charge
� North Palm Beach, Village of 1 Staff Accountant
Lake Worth Drainage District 1 Staff Accountant
' Northern Palm Beach County Improvement District 3 In-Charge
Palm Beach County Health Facilities Authority 1 In-Charge
School District of Palm Beach County 3 In-Charge
� Seacoast Utility Authority 1 In-Charge
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' Qualifications and Experience
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Compliance with Governinent stances, all other members of
���� �, Eclaccation Requirements our audit staff are comparably
� '"� y ��. `� qualified to participate in this
�� ��.��.�`y`� T In order to maintain our high engagement. Key personnel
`� "����� ���:.-� level of technical competence, assigned to the audit will not be
, ""''' we have a continuing education changed, however, without ap-
program for all partners and proval by the Village.
' professional staff inembers that
exceeds national and state stan- ����E�� ��a����������`�� ������������� ��
dards. All of the audit profes-
sionals of Haas, Diaz & Co. Our team has provided services
� exceed the education require- in the areas of accounting, au-
ments set forth in Government diting, tax, computer consult-
Auditing Standards, published ing, and management advisory
' by the Compti•oller General of services.
the United States.
Consulting Tax
' A summary schedule of the � ��� 9%
CPE units completed by the
proposed key staff inembers
' during the past three years in
subjects directly related to the
government environment and
' government auditing follows:
Professional Staff Units ; Aud�t�ng &
Accounting
� Deborah A. Diaz 162 �a%
Charles F. Haas 123
Mary Lou Wurdack 133 The following paragraphs dis-
� Karen M. Hoyt 94 cuss our extensive experience
with government entities.
Kathleen Brunk 96
� Autliting
A detailed listing of the con-
tinuing professional education We have perfarmed �inancial
� courses taken may be found in and compliance audits of local
Attachment 3. government entities since the
formation of the firm. All of
� Since all audit staff inembers our audit personnel are familiar
meet or exceed the require- with the requirements of local
ments to participate in audits of governments and spend most of
government agencies, if the their professional time working
� staff referred to above are not with special districts, munici-
available to work on the audit palities, and other government
because of unforeseen circum- organizations.
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1 Qualifications and Experience
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Fisz«ncial Reporting . Solid Waste Recycling and
� �� ��� �? � Education Grant
'•'`� ���£ � There are speci�ic reporting . Small County Landfill Clo-
�;��''�.� ,'' requirements for government sure
�,,'�� entities who are recipients of . Housing Oppor•tunities for
� federal and state financial assis- Persons with AIDS
,,.�>,�,, �,,
tance. These requirements vaiy (HOPWA)
' depending on the nature of the . Ryan White Title I HIV
grants received. The members Health Support Setvices
of our team are experienced in . Emergency Shelter Grants
auditing federal and state �inan- Program
� cial assistance programs in ac- . Foster Care Title IV-E
cordance with OMB Circular Emergency Watershed Pro-
A-133 and the Rules of the tection Program
� Auditor General.
St�te Assista�zce
FedeNal Assistance
� . Florida Recreation and De-
Federal Emergency Man- velopment Assistance Pro-
agement Assistance gi�am
' . U.S. Department of Hous- . Historic Preservation
ing and Urban Develop- Grants-in-Aid
ment . Emergency Medical Ser-
' . Comprehensive Improve- vices (EMS) County Award
ment Assistance Program General Revenue Appro-
(CIAP) priation for 911 Enhance-
. Section 8 Rental Voucher ments
� and Certificate Program . State Aid to Libraries
. Drug Elimination Program . Emergency Management
(DEP) Preparedness
1 . Community Development . Local Government Com-
Block Grant (CDBG) prehensive Planning and
. Drug Abuse Resistance Land Development Regula-
� Education (DARE) tion Assistance Program
Street Level Drug Target- Disaster Relief Funding
ing . Transitional Housing
' . Retired Senior Volunteer : Auto Theft Task Force
Program (RSUP) Take Stock in Children
. Local Government Alterna- . Communities in Schools of
� tive Fuel Initiative Florida
Small County Solid Waste Non Secure Detention Shel-
Grant ter Program
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, Qualifications and Experience
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, �e �,,,; GFDA Ces•tifictcte of * Qualified for the first time
''���� �`� Achieve�rzent for the GFOA Certificate of
� ;� � ''``.� ,�; °� Achievement for Excellence
, �
1 c��-�-��,� ,� We are proud to have assisted in Financial Reparting.
� `e'�,��'�.� ,� ��� all of our clients who partici-
-`� ���� pate in the GFOA Certificate of Perfoi��nance Au�liti�zg
Achievement for Excellence in
� Financial Reporting Program to We are experienced in conduct-
qualify far that award. This ing performance, efficiency,
certificate program is recog- and program audits for local
nized as the highest award in governments. We have indus-
, governmental �nancial report- try practice guides and pro-
ing. The GFOA Certificate of grams that we specifically tailor
Achieve�nent has been award- to each engagement. These
' ed on ull of the financial state- programs are designed to iden-
�nents we have prepared for tify problems and develop per-
clients who participate in the formance measures and strate-
' certificate program. gic plans.
Our current municipal clients Irrternc�l Aatrlitin�g
� holding the GFOA Certificate
of Achievement and the years Our �irm, through the activiry
we assisted them to qualify for of Charles F. Haas, cuirently
' that award are as follows: serves as a member of the Palm
Beach County Audit Commit-
Village of Narth Palm Beach — tee. That committee is charged
September 30, 1990 - 2000 with the oversight of the
� County's Internal Audit De-
Village of Highland Beach — partment. Every completed
September 30, 1991 *- 2000 audit report is presented to this
� Village of Lantana — September committee for review and ap-
proval. Mr. Haas has served as
30, 1996� - 2000 one of two public members of
� Village of Palm Springs — Sep- that committee since 1992.
tember 30, 1995 - 2000
Tax Services
� Village of Wellington — Sep-
tember 30, 1996* - 2000 The term "tax services" is
sometimes understood to mean
� Islamorada, Village of Islands — the preparation of tax returns
September 30, 1998* - 2000 for private companies and indi-
viduals. However, all organiza-
City of Greenacres — September tions, including government
� 30, 2000 entities, need to understand and
comply with various provisions
of the Internal Revenue Code.
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' Qualifications and Experience
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Our service team has the :• Identifying and documenting
%�'� knowledge and experience to compliance with legal re-
� � y � >, meet our clients' tax needs. quirements of bond resolu-
a E���`, ;- Our tax professionals are fully tions.
�,��;�� %. versed in the ongoing changes
� : �„
��"°"`="�� in the tax law and are prepared .� Calculating the economic
to put our expertise to work for gain fi•om debt refunding.
clients in need of tax services.
� .:. Assisting in the preparation
Bond Financing of continuing disclosure
documents.
' Members of our team have been
integrally involved in all phases ArGitt�age
of bond financing programs,
� having participated in the proc- The federal government has
ess for over 100 bond issues imposed complex rules to re-
with aggregate financing in ex- strict the use of tax-exempt fi-
� cess of $621,000,000. Our ex- nancing. Their principal pur•-
pertise in this area uniquely pose is to eliminate any signi�-
qualifies us to assist our gov- cant arbitrage incentives in a
� ernment clients in the �inancing tax-exempt issue. We have de-
area. Services provided to our termined the applicabiliry of
clients include: these requirements and annually
perform the rebate calculations
' •:• Identifying opportunities to for over twenty-five bond is-
re�nance debt. sues.
� .:• Evaluating and selecting the Cosnpacter Cons�cltin�g
bond �inancing team mem-
bers. We have extensive experience
� in implementing computer sys-
.:• Preparing �nancial feasibil- tems. Team members have
ity studies. been involved in selecting
' hardware and software and set-
•:• Verifying cash flow calcula- ting up accounting and general
tions and escrow deposit re- business packages, including
' quirements of refunding is- word processing, publishing,
sues. spreadsheet, and database ap-
plications. For unique require-
•: Preparing letters required by ments, we have developed spe-
� bond underwriters. cific applications to fill the
needs of our clients.
•: Establishing the initial ac-
' counting of bond proceeds. Our personnel are computer
literate and experienced in
many difFerent software appli-
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Qualifications and Experience
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��� y` i
4,. " , ��� „�� s"�
«�
,�.;`�''
:. � �
.r.ai„sa-�
cations. Our computer consult-
ing engagements include:
•: Designing and implementing
dynamic budget preparation
systems.
•:• Developing and implement-
ing financial accounting and
management information
systems.
•: Evaluating and implement-
ing computer hardware and
software products.
.� Developing data processing
controls to protect critical in-
formation and information
processing facilities against
accidental loss or intentional
destruction.
Mar�iagernent CoizsacCting
We also provide a broad range
of management consulting ser-
vices. Our expertise has consis-
tently been utilized by govern-
mental and nonprofit agencies
throughout South Florida. Some
of the managerial services pro-
vided are listed below:
•: Development and drafting of
interlocal agreements under
Florida Statutes, Chapter
163.
•: Operations audits of man-
agement activiry and pro-
gram results.
•: Design of cash and invest-
ment management programs.
•:• Reviews of accounting pro-
cedures for compliance with
applicable laws, internal
control requirements, and ef-
fectiveness.
<• Preparation of revenue and
cash flow projection models.
•:• Organization studies to iden-
tify current and future per-
sonnel and facility needs.
•:• Development of variable
budgeting applications for
cost containment and upper
management decisions.
c• Design and implementation
of activity-based costing sys-
tems.
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Qualification and Experience
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� � ��
� �,� �
� , �""�1 � i i
; r:
t ���.�
�`�R�A
-.�.
���� _r, �_ �
�a� ���::����.����:�;�
We present below references for several of the more significant auditing
engagements our firm has performed for municipalities during the past
year.
� � �
�
� � a =
� �
Client � a �
o� � a
d LL d � 7
>- c� c� �n a
Wellington, Village of
Audit FYE 09/30/00
Francine Ramaglia
Director of Administrative and Financial Services 8 � � 800
(561) 791-4000
Autlit Staff: Diaz, Wurtlack, Mcliveen
Palm Springs, Village of
Audit FYE 09/30/00
Rebecca Morse
Finance Director 6 ✓ 575
(561) 965-4013
Audit Staff: Diaz, Brown
Islamorada, Village of Islands
Audit FYE 09/30/00
Bernie LaPira
Director of Government Services 3 ✓ ✓ 564
(305) 664-2345
Audit Staff: Diaz, Wurtlack, Brunk
North Palm Beach, Village of
Audit FYE 09/30/00
Shaukat Khan
Director of Finance 11 ✓ ✓ 465
(561) 841-3360
Audit Staff: Diaz, Maxwell
Lantana, Florida Town of
Audit FYE 09/30/00
Michael Bornstein
Town Manager 5 ✓ 384
(561)540-5030
Audit Staff: Diaz, Wurdack, Brunk, Morrison
Highland Beach, Town of
Audit FYE 09/30/00
Stan Novak
Finance Director 1p ✓ 268
(561)278-4548
Audit Staff: Diaz, Wurdack, Basara, Haynes
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Qualifications and Experience
� �`.�,
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E E � � ��
t ° "�i�
��� /
C.,,'.L�, ;,tns� _.� �
,�����i��� ��c��rer��� �r� ��.�v�����:r� �� �rac� �v�r�R�����-w r�
cs� d�:-;������
The following are examples of the services our firm has provided to gov-
ernmental and non-profft agencies.
a
'a -o .-. � w
Client � fO � � � c y,c y U �°
°� rn c Q - �, u� a�
uI '..�—. p � �� p„ 7 c � C�.� i �
t) � C C E C � U
� aa in �c UU a`vi ci �
Wellington, Village of g ✓ ✓ ✓ ✓ ✓ 9/30
Highland Beach, Village of 1 p ✓ ✓ ✓ ✓ 9/30
Palm Beach Shores, Village of g ✓ ✓ 9/30
Palm Springs, Village of g ✓ ✓ ✓ ✓ ✓ 9/30
North Palm Beach, Village of 11 ✓ ✓ ✓ ✓ 9/30
Lantana, Village of 5 ✓ ✓ ✓ ✓ 9/30
Lake Clarke Shores, Village of g ✓ ✓ ✓ ✓ 9/30
Manalapan, Village of g ✓ ✓ ✓ 9/30
Mangonia Park, Village of g ✓ ✓ ✓ 9/30
Islamorada, Village of Islands 3 ✓ ✓ ✓ ✓ 9/30
Greenacres, City of 1 ✓ ✓ 9/30
Riviera Beach, City of 1 ✓ ✓ ✓ 9/30
Palm Beach Gardens, City of 4 ✓ ✓
•- �
Indian Trail Improvement District 1 p ✓ ✓ ✓ ✓ ✓ ✓ 9/30
Seacoast Utility Authority 2 ✓ ✓ ✓ ✓ 9/30
Loxahatchee Groves Water Control District 12 ✓ ✓ 9/30
Lake Worth Drainage District 13 ✓ ✓ ✓ 9/30
County Line Drainage District 1 � ✓ ✓ 9/30
East Charlotte Drainage District 11 ✓ ✓ 9/30
Joshua Water Control District 11 ✓ ✓ 9/30
Pine Tree Water Control District 14 ✓ ✓ 9/30
Loxahatchee River Environmental Control 15 ✓ ✓ ✓ ✓ 9/30
District
South Central Regional Wastewater Treat- 15 ✓ ✓ 9/30
ment Board
East Central Regional Wastewater Treat- 4 ✓ ✓ 9/30
ment Facilit
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Palm Beach County Health Facilities g � �/ 9/30
Authorit
Northern Palm Beach County Improvement 20 � � � ✓ 9/30
District
South Indian River Water Control District 21 ✓ ✓ ✓ ✓ ✓ 9/30
South Florida Water Management District 2 ✓ �/ ✓ 9/30
Everglades Agricultural Area Environment 12 � � � � 9/30
Protection District
Delray Beach Housing Authority 2 ✓ ✓
.• • • -.-
School District of Palm Beach County g ✓ ✓ ✓ 6/30
Joseph Littles/Nguzo Saba Charter School 1 ✓
Benjamin Private School 3 ✓ ✓ 6/30
Arthur I. Meyer Jewish Academy 7 ✓ ✓ 6/30
Glades County, Floritla 3 ✓ ✓
• • �•-
United Way of Palm Beach County, Inc. 6 ✓ ✓ ✓ ✓ ✓ 6/30
Children's Place at Home Safe, Inc. 5 ✓ ✓ ✓ 6/30
Hope House of the Palm Beaches, Inc. 5 ✓ ✓
Communities in Schools of Palm Beach 5 ✓ ✓ � 6/30
Count , Inc.
Center for Children in Crisis, Inc. 1 ✓
Fern House, Inc. 7 ✓ ✓ 12/gi
International Children's Museum 3 ✓ ✓ 12/31
Boca Museum Foundation 8 ✓ ✓ 4/30
Horticultural Society of South Florida 3 ✓ ✓ 6/30
1-25
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Based on ou1• unders�anding of
your expectations and the re-
quirements set forth in your
Request for Proposal, we sum-
marize the scope of our pro-
posed seivices.
Auclit of tlze T�illage's
linas�.cial Stntetn�ents
We will perform an exam-
ination of the general purpose
financial statements of Village
of Tequesta, Florida, fot• the
years ending September 30,
2001, to September 30, 2003, in
order to express an opinion on
the fair presentation of the gen-
eral purpose financial state-
ments and the combining and
individual fund and account
group �nancial statements and
schedules in conformity with
generally accepted accounting
principles, and an examination
to determine whether operations
are properly conducted in ac-
cordance with legal and regula-
tory requirements.
We will provide an "in relation
to" opinion on the supporting
schedules, based on the auditing
procedures applied during the
audit of the general purpose
�nancial statements and the
combining and individual fund
financial statements and sched-
ules.
We will issue the following
compliance reports in accor-
dance with applicable rules and
standards:
✓ Report on compliance and
on internal cont�ol over fi-
nancial reporting based on
an audit of financial state-
ments performed in accor-
dance with Gove�nment
Auditing Standa�ds.
The scope of the financial and
compliance audit will not in-
clude providing an opinion on
the Schedule of Expenditures of
Federal Awards and Schedule
of Expenditures of State Finan-
cial Assistance. However, if
applicable, we will issue an "in
relation to" repart on that
schedule, based on the auditing
procedures applied during the
audit of the financial state-
ments.
If applicable, we will issue the
following additional reports:
✓ Repart on. compliance and
on internal control over
compliance applicable to
each major federal and state
program.
✓ Report on management's
assertion on compliance
with specified requirements
of state financial assistance.
We will review the Annual Lo-
cal Government Financial Re-
port for submission to the Flar-
ida Department of Banking and
Finance, pursuant to Section
218.32, Florida Statutes.
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Managetne�zt Letter
We will also prepare a man-
agement letter which will iden-
tify any systemic deficiencies
observed, and offer our recom-
mendations for changes in ac-
counting and other procedures
in order to improve the process.
As each potential management
letter point is identified in the
audit process, we will document
the condition, our recommenda-
tion, and the costs and benefits
of recommended ac�ion. All
potential comments will be
reviewed with management
prior to delivery of the man-
agement letter in final form.
Our policy is to prepare this
report not as a criticism of past
practices, but rather as a vehicle
far suggesting improvements to
enhance efficiency, manage-
ment effectiveness, and the de-
gree of internal control.
Required Sta�a�l�rds
Our examination will be per-
formed in accordance with the
following requirements as ap-
plicable:
✓ Section 11.45, Florida Stat-
utes, and other applicable
statutes.
✓ Government Auditing Stan-
dards, published by the
Comptroller General of the
United States.
✓ Audit and Accounting
Guide — Audits of State and
Local Govev�nnzental Units,
published by the American
Institute of Certified Public
Accountants.
✓ Codification of Gove�nmen-
tal Accounting and Finan-
cial Reporting Standards,
as promulgated by the Gov-
er•nmental Accounting Stan-
dar•ds Board.
✓ Statements on Auditing
Standards, issued by the
American Institute of Certi-
fied Public Accountants.
✓ Ru1es adopted by the Audi-
tor General for Local Gov-
ernmental Entity Audits
(Chaptet• 10.550 — Rules of
the Auditor Genera�.
✓ United States Single Audit
Act of 1984
✓ Single Audit Act of 1996,
as amended.
✓ OMB Circular No. A-133,
Executive Of�ce of the
Pi•esident, Of�ice of Man-
agement and Budget,
Washington, D.C., and any
other applicable circular is-
sued.
✓ Florida Single Audit Act,
Section 216.349, Florida
Statutes.
✓ Statements and inteipreta-
tions issued by the Finan-
cial Accounting Standards
Board.
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✓ Regulations of the State of
Florida Department of
Banking and Finance
✓ All other applicable provi-
sions of rule, regulation,
statute, ordinance or order
which may pertain to the
engagement.
Irregularities and Illegal Acts
Should we become aware of
in•egularities or illegal acts or
indications of illegal acts, we
will make an immediate written
report to the Village Manager
or the Village Council, as ap-
propriate.
Monitoring Audit Pi�ogi•ess
We will maintain liaison with
management to assure that they
are informed of each of the fol-
lowing:
2. Significant accounting poli-
cies.
3. Management's judgments
and accounting estimates.
4. Significant audit adjust-
ments.
5. Other information in docu-
ments containing audited
�nancial statements.
6. Disagreements with man-
agement.
l. The auditors' responsibility
under generally accepted
auditing standards.
7. Management consultation
with other accountants.
8. Difficulties encountered in
performing the audit.
GASB State�rzei�.t No. 34
GASB Statement No. 34 is a
sweeping revision of account-
ing and reporting procedures
for state and local governments.
We are prepared to offer a full
range of assistance to clients
implementing this new report-
ing model. Assistance could
range from basic consultation to
complete development of finan-
cial statements.
Our partners, manager, and
supervisory staff have previ-
ously assisted one client who
early implemented GASB 34,
and are actively assisting one
other client who will imple-
ment early. Assistance has
included consultation on
changes to general ledger ac-
count structure; consultation on
accounting for and depreciating
infrastructure, including guid-
ance on use of the modi�ed
approach to reporting infra-
structure; calculation of accu-
mulated depreciation on general
fixed assets at time of imple-
mentation; conversion of modi-
fied accrual basis accoun� bal-
ances to the accrual basis as
required by GASB Statement
No. 34; completely reformat-
ting the financial statements;
and drafting Management's
Discussion and Analysis. In
conjunction with implementa-
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tion, the firm developed a set of
implementation plans and
charts that can be modified and
used during implementation by
all of the firm's governmental
clients.
We have created a PowerPoint
presentation of GASB State-
ment No. 34 requirements for
use in seminars and meetings
with local government of�icials.
The presentation's Iogical for-
mat and understandable lan-
guage effectively guide users
through the complexities of the
new reporting model.
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Our audit approach recognizes
three impartant elements:
➢ Environmental Factors
i� Requirements
➢ Tools and Techniques
Our audit staff has been trained
in GASB 34 and is fully pre-
pared to assist our clients in the
implementation process.
Cet•tificate ofAchievefnent
We will review the Village's
Comprehensive Annual Finan-
cial Report for submission to
the Government Finance Of�-
cers Association far that or-
ganization's review and deter-
mination of the Village's eligi-
bility to receive a Certificate of
Achievement for Excellence in
Financial Reporting.
Environ�nen�tal Factors
Our audit philosophy begins
with our understanding of the
business environment in which
our clients operate. There are
three environmental factors that
we explicitly consider: the In-
dustry Environment, the Client
EnviNOnment, and the Client
Inte�nal Control StructuNe.
ENVIRONMENTAL FACTORS
INDUSTRY ENVIRONMF.NT
CLIFNT A.NVIRONMF?NT
CLILNT INIZRNAL
CONTROL STRUCI'URE
��
�. lndustry Environment
Our firm concentrates our
efforts in the governmental
and non-profit industry, so
we are constantly monitoring
the condition of this sector.
We recognize the trends, op-
portunities, constraints, and
challenges affecting our cli-
ents. By being committed to
this industry, not only do we
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keep abreast of changing
laws and rules, but we also
actively participate in their
formulation by working with
legislative committees and
state-wide task forces. Our
input is directed at formulat-
ing legislation that can be
implemented at a reasonable
cost to the Iocal government,
while improving financial
controls and communication.
:• Client Environment
By specializing in this
unique indus�ry, our firm has
developed expertise that
benefits our clients in ways
beyond ful�lling audit re-
quirements. We interact
with our clients throughout
the year, not just during the
audit. We encourage our
clients to contact us when-
ever they have questions.
We prefer that a transaction
be properly structured and
recorded when it occurs,
rather than requiring correct-
ing entries during the audit.
We do our utmost to ensure
that the published reports are
technically correct and re-
flect our high standards of
presen�ation.
:• Client Internal Control
Structure
The final factor in under-
standing the environmental
variables is to analyze and
document the internal con-
trol stt of our clients.
We recognize that it is the
internal control structure that
is the key to information in-
tegrity, both within and out-
side of the organization. A
strong internal control sys-
tem yields many benefits,
from reliable financial
statements, to protection and
preservation of assets, to
compliance with rules and
policies. Since it is only
with accurate information
that informed decisions can
be made, it is imperative that
we develop a thorough un-
derstanding of how our audit
client processes its data.
Our comprehensive under-
standing of our clients' in-
ternal control structures en-
ables us to suggest changes
that improve internal con-
trol, while at the same time
making the entire process
more efficient.
Statement on Auditing Stan-
dards No. 55, Consideration
of the Internal Control
StNUCture in a Financial
Statement Audit provides
guidance for auditors in as-
sessing �he internal control
structure for the purpose of
an audit. As auditors of fi-
nancial statements, we con-
sidet� the internal control
structure which consists of
the following �ve elements:
✓ The Control Environment
The control environment
includes the management
philosophy, operating
style, organizational struc-
ture, functions of various
boards and committees,
methods of assigning re-
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sponsibility, personnel
policies and procedures,
and various other factors
that reflect the Village's
concern with control in the
area of finances. We will
review the various docu-
ments that impact this en-
vironment, and make in-
quiries to determine how
these ideologies are im-
plemented.
✓ Risk Assessment
After understanding the
control environment, we
will identify and assess the
relevant risks to achieving
the objectives of the finan-
cial system.
✓ Contt^ol Activities
The control procedures are
integrated in the compo-
nents of the control envi-
ronment and accounting
system. We will assess the
control procedures that the
Arcdit Requii�enients
Village has in place. Con-
sideration will also be
given to potential im-
provements to the effi-
ciency and effectiveness of
the existing procedures.
Any suggestions for im-
provement will be com-
municated to the appropri-
ate person(s).
✓ Info�mation Flow
We will document the
formal and informal in-
formation flow relating to
the processing and re-
cording of financial trans-
actions.
✓ Monitoring
In this final component,
we will review the
Village's processes and
practices that are in place
to monitar the per-
formance of its internal
control structure.
The second element of our audit philosophy is our understanding of
specific audit requirements.
REQUIREMENTS
FINANCIAL COMPLTANCE SINGLE BOND
REPORTING WITi-I RULES 8[ AUDIT COMPLIANCE
REGULATIONS
�.. Financial Reporting process on the fair presenta-
Our objective is to satisfy tion of the �inancial state-
ourselves through the audit ments. It is also impartant
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that the financial statements
be readable, in terms of both
the content and the presenta-
tion.
a Compliance with Rules and
Regulations
Our objective in this area is
to satisfy ourselves that the
Village is complying with
the applicable rules and
regulations. As new or
changed rules are promul-
gated, we take th� r�spo�si-
biliry of alerting our clients.
We believe it is in the best
interests of our clients, and
local governments in gen-
eral, to be in compliance
with these rules. Therefore,
our programs are designed to
assist our clients in becom-
ing aware of and understand-
ing the regulations.
s• Single Audit Requirements
Our objective in this area is
to conduct a single audit
which meets the needs of the
grantor agencies and the re-
quirements of OMB Circular
A-133 and the Florida Single
Audit Act.
� Bond Compliance
Our understanding of issues
in the public finance field,
honed over many years and
many bond issues, allows us
to focus our efforts on those
items most important to the
Village, and, through its fi-
duciary responsibility, to the
bond owners.
Aac�lit Tools and Tech�ziqrces niques available to us. This
element is comprised of Sam-
The last element of our audit pling Techniques, Analytical
philosophy is to exercise our Procedures, and ComputeN
expertise in the tools and tech- Aided Audit techniques.
TECHNIQUES
SAMPLING ��,y��, COMPUTER
TECI-IIVIQUES PROCEDURES �DED AUDIT
TECHHIQUES
` Sampling Techniques the methods and extent of
samples used in audits.
Statement on Auditing Stan- There are four types of tests
dards No. 39, Audit Sain- that involve audit sampling:
pling, provides guidance on
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There are four types of tests
that involve audit sampling:
✓ Account Balance Tests
Substiantive tests of ac-
count balances are per-
formed on year end bal-
ances. For example, a
common test that we ap-
ply to an accounts receiv-
able balance is to confirm
a sample of receivables.
Certain accounts justify a
100 percent examination,
such as confirming a
bank balance, which does
not involve sampling at
all.
✓ TNan.saction Tests and
Control Tests
Substantive tests of trans-
actions and tests of con-
trols are often combined
in order to utilize one
sample to achieve more
than one audit obj ective.
An example of this would
be to test cash disburse-
ments by examining the
supporting documentation
to determine that the
transaction is valid and
properly valued and
coded. We would also
test the controls to verify
that the transactions were
properly authorized in ac-
cardance with the Vil-
lage's procedures.
✓ Compliance Tests
Tests of compliance with
Iaws and regulations are
included with the tests of
transactions and controls,
when practical. Addi-
tional samples are some-
times necessary to test
specific laws and regula-
tions. For instance, we
select a sample of t�
expenditures, testing the
supporting documentation
for compliance with the
Florida Statutes and any
applicable policy of the
Village. Sample sizes for
compliance testing are de-
termined based on the
number of transactions
and the significance of the
requirement.
v Analytical Procedures
Statement of Auditing Stan-
dards No. 56, Analytical Pro-
cedures, provides guidance
on the use and extent of ana-
lytical procedures in all au-
dits. Analytical procedures
are required in the planning
and overall review stages of
the audit, and are used in the
following areas:
✓ Audit Planning
Analytical procedures can
provide great insight in
planning an audit. These
analyses can enhance our
understanding of the Vil-
lage's transactions and
events that may have oc-
curred during the year un-
der audit. We compare
the current balances to the
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prior year and to the cur-
rent budget. Isolating
signi�icant differences
can identify areas that
may require additional at-
tention during the field
work. For example, such
a review could identify a
new revenue source for
which we would need to
obtain documentation to
support the collection of
such monies.
✓ Substantive Tests
Analytical procedures can
be used as effective sub-
stantive tests in certain
circumstances, for exam-
ple, testing certain payroll
related expenditures, such
as payroll taxes, which
are a speci�c percent of
wages.
✓ Ove�all Review
Analytical procedures
used at the conclusion of
the audit are designed to
assess the conclusions
reached and evaluate the
overall financial state-
ment presentation.
a� Computer Aided Audit
Techniques
Our approach to the audit in-
Pyofessional Judgnrent
The final element of our audit
philosophy is to meld our ex-
pertise in our client's environ-
tegrates traditional audit
techniques with a total sys-
tems concept. We are ac-
tively committed to using
computer based audit tech-
niques in the audit process.
Our knowledge of informa-
tion systems and the use of
personal computers yield
significant savings in the
time required to complete an
audit.
As computers have become
more integral to the financial
management system, our au-
dit procedures have met the
challenge by incorporating
many new techniques into the
audit process.
We are implementing the 1at-
est versions of electronic au-
dit software (the so-called
Paperless Audit) to facilitate
coordination between all au-
dit team members. As part of
this effort, we have installed
Remote Access Server to al-
low our audit team to com-
municate with our office
from the field. These
changes are expanding the ef-
fectiveness and timeliness of
our audits.
ment, the audit requirements,
and available tools and tech-
niques into a cohesive and ef�-
cient audit process. Our profes-
sional judgment, developed over
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many years of serving govern-
mental clients, is the catalyst
for delivering our services in a
timely and relevant manner.
This interaction between envi-
ronmental factors, audit re-
quirements, and technology is
demonstrated in the following
diagram:
ENVIRONMENTAL FACTORS
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REQUIREMENTS
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DELIVERY T �
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The audit will be conducted in
the following three phases:
PJzase L �
Strc�te ic Play:f�in
A thorough understanding of
your organization and its oper-
ating environment is essential
for the development of an audit
plan for an efficient, cost effec-
tive audit. During this phase,
we will meet with appropriate
TECHIVIQUES
SAMI'IING
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PAOCCDURPS
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AIDED AUDTT
1'F.CFINIQUES
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personnel to update our under-
standing of your operations and,
at the same time, give you the
opportunity to express your ex-
pectations with respect to the
services that we will provide.
Our work effort will be coordi-
nated so that there will be mini-
mal disruption to your staff.
During this phase we will per-
form the following activities:
. Review the regulatory and
statutory compliance require-
ments within which the Vil-
lage operates. This will in-
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clude a review of applicable
federal laws, state statutes,
ordinances, resolutions, debt
instruments, contracts, other
agreements, and minutes of
meetings of the Council and
various committees.
. Review major sources of in-
formation such as budgets,
organization charts, proce-
dures manuals, financial sys-
tems, and management in-
formation systems.
. Obtain reasonable assurance
concerning the consistency of
application of accounting
principles between the year
being audited and the preced-
ing year.
. Update our understanding of
the Village's internal control
structure, including making
an assessment of audit risk.
. Consider the methods that the
Village uses to process ac-
counting information which
influence the design of the in-
ternal cont�•ol structure. This
understanding includes know-
ledge about the design of
relevant policies, procedures,
and records, and whether they
have been placed in operation
by the Village.
. Design audit programs to en-
sure that they incorporate the
consideration of financial
statement assertions, specific
audit objectives, and appro-
priate audit procedut•es to
achieve the specified objec-
tives.
. Identify and resolve account-
ing, auditing and reporting
matters.
�hase II — Execution of'
Audit Plan
The audit team will complete a
major portion of transaction test-
ing and audit requirements dur-
ing this phase. The p�ocedu�es
performed during this period
will enable us to identify any
matter tha� may impact the
completion of our audit work or
require the attention of man-
agement. Tasks to be performed
in Phase II include, but are not
limited to, the following:
■ Apply analytical procedures to
assist in planning the nature,
timing, and extent of auditing
procedures used to obtain evi-
dential matter for specific ac-
count balances or classes of
t��ansactions.
■ Perform substantive tests of
account balances and transac-
tions. Statistical samples will
be drawn of major transaction
systems, including cash dis-
bursements, cash receipts, ac-
counts payable, and payroll.
■ Perform tests of compliance
with laws and regulations.
■ Review test results and pre-
liminary conclusions.
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Technica Proposal
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Plit�se II!— Completio�i atzd
Delivery
In this phase of the audit, we
will complete the tasks related
to the closing of year-end bal-
ances and financial reporting.
This will include final testing in
the areas of compliance, bal-
ance sheet accounts, revenue,
and expenditures, among oth-
ers. All reports will be re-
viewed with Village manage-
ment before issuance, and the
engagement principals will be
available to meet with the
Council to discuss our report
and address any questions they
may have.
Sisigle Aicdit Approach
As required by OMB Circular
A-133, a risk-based approach
will be used for the single audit.
Initial single audit procedures
will consist of a determination
of the major program(s) to be
audited, assessment of audit
risk, and calculation of material-
ity. Through review of OMB
Circular A-133 Compliance
Supplement and grant agree-
ments and through communica-
tion with grantor agencies, we
will determine applicable com-
pliance requirements and de-
velop an efficient audit ap-
proach. We will prepare audit
programs to guide the identifica-
tion and testing of internal con-
t��ols and compliance require-
ments. Our preliminary �ndings
and conclusions will be docu-
mented and schedules will be
drafted for discussion with man-
agement. After discussion with
management, the single audit
reports and schedules will be
finalized for issuance.
Ars�lit Schedacle
Our proposed schedule for per-
forming key aspects of the audit
for the year ending September
30, 2001, follows:
Inte7 �eldwork + � � '� � � ��E �t�;,�u;;�. �i
Year end fieldwork - start Decen�ber I 5, 2001
Year end fieldwork - complete .►anuary 20, 2001
Recommendations to MaaZagement January 20, 2002
Draft Report to client February 20, 2002
Auditor's Report to client March 15, 2002
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Technical Proposal
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This schedule will be revised
for subsequent years ending
September 30, 2002 and 2003,
to conform to Village require-
ments specified in the Request
for Proposal.
Fifzcz�ZCitcl Higlzlights
As part of our audi�, and to dis-
charge our responsibilities un-
der Chapter 218.50 F.S. ("Local
Government Financial Emer-
gencies Act"), we develop trend
analyses for significant �inan-
cial parameters. In turn, we use
rhis data to �nhance our presen-
tations to the public and gov-
erning body by preparing a fi-
nancial highlights brochure.
This brochure makes extensive
use of graphs and charts to
communicate some of the more
important trends and activities
occut��ing in the financial area.
An example of a financial high-
lights brochure is included as
Attachment 5.
Conclusiosi
The partners and staff of Haas,
Diaz & Co. are committed to
providing the Village of Te-
questa with the resources and
expertise we possess. If se-
lected, we will work closely
with the Village's staff to ac-
complish all the tasks required
for a comprehensive financial
and compliance audit that ex-
ceeds the performance specifi-
cations set forth in the Request
for Proposal.
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Supplemental Inf ormation
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Corzflict of'In�tet�est
We have inquired of our part-
ners and staff and have deter-
mined that there is no existing
or potential conflict of interest
with the Village of Tequesta,
Flarida.
Affif�mative Statenzeszt of
Iyzdepe�zden�ce
We have determined that our
firm is independent of the Vil-
lage of Tequesta and its com-
ponent units, as de�ned by gen-
erally accepted auditing stan-
dards and Government Auditing
Standards, published by the
Comptroller General of the
United States.
Nor7-Collusion
We certify that we have not in
any way colluded with any
other proposer with respect to
the submission of this proposal.
hzsu��ance
Haas, Diaz & Co. is covered by
insurance in the following
amounts: Professional Liability
Insurance, $1,000,000; Com-
mercial General Liability Insur-
ance, $2,000,000; Automobile
Liability Insurance, $1,000,000;
Workers Compensation Insur-
ance, as required by law. A
certificate of insurance may be
found in Attachment 4, A.
Equr�l Esnploynze�zt
D�l�lOf'1liiZlly
Haas, Diaz & Co. has a policy
which requires that all em-
ployment related activities be
conducted in a manner which
attracts, retains and motivates
employees without regard to
race, religion, color, national
oi•igin, sex, age or handicap.
All employees are responsible
for helping our firm maintain a
climate which provides equal
opportunity for a11.
Public E�ztity Cf•inze
State�ae�at
Neither Haas, Diaz & Co., nor
any of its partners, employees,
members or agents who are ac-
tive in the management of the
firm, nor any affiliate of the
firm, have ever been charged
with or convicted of a public
entity crime.
Dj�ug-Free Workplace
The Policies & Procedures
Manual of Haas, Diaz & Co.
contains a Drug Free Work-
place policy.
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Haas, Diaz & Co. presents this fee proposal to serve the Village of Te-
questa as independent certi�ied public accoun�ants and to perform an
examination of the general purpose financial statements of the Village
of Tequesta far the years ending September 30, 2001, through Septem-
ber 30, 2003.
The total, all inclusive maximum price for our services related to the
�nancial and compliance audits for each of the three audit years is as
follows:
Year Ending
September 30,
2001 $ 34,000
2002 35,000
2003 36,000
Total $ 105,000
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Based on our firm's significant experience with Single Audits, we esti-
mate that the cost associated with conducting this type of engagement
will not exceed $5,500. This fee quote assumes that no mare than one
federal ar state program has to be audited as a major program in a given
audit period.
No travel or out of pocket costs are anticipated in the performance of
this engagement.
The above fee estimates assume reasonable conditions and accessibility
of records, and client assistance in obtaining the required items we will
need to perform our procedures. In an effort to minimize costs, it is our
practice to utilize client personnel, as authorized by the Village, to assist
us with this engagement.
Our fee also includes any consent letters required by bond underwriters
as part of a proposed financing. If the underwriters have need of addi-
tional services requiring a significant additional investment of staff time,
then a separate budget using the fee schedule presented below would be
developed.
If, during the contractual period covered by the agreement, additional
services are needed by the Village of Tequesta, compensation for these
engagements will be negotiated separately for each service and shall be
billed based on the following schedule of hourly rates:
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Fee Proposal
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Hourly Rates
Level
Partners
Managers
Supervisory Staff
Senior Accountants
Staff Accountants
$ 175
125
110
95
60
This proposal is a fir�rz and irrevocable offer for ninety (90) days.
Please contact Charles F. Haas or Deborah A. Diaz at (561) 686-IS51
for any additional inforfnation you ntay need Yegarding this fee pro-
posal.
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Attachments
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1. Professional Licenses
2. Quality Review Report
3. Continuing Professional Education
4. Required Forms
S. Sample Financial Highlights Brochure
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1. Professional Licenses
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ACn �_� ( 6�J ��7' � STATE OF FLORIDA
Ji�F�1l.�if9FiJ`t" �f Gt15IElE,�.` .��l�C �`Ft� � , 't , �Al_ :REl,iJ1_^i�):r.)t:!
DT'.'i_`_ �:Cli• (:i� ;�t;!.(:fl.;i�.I7;",I
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ZhB ..JGUi � ��ilf�!I:�Y �,I;�! I•,� i C;I.:?I:�
Namedhelow �, i_ r+,:;;;i�as,r.:.,
Under 4he provisions of Chapter �'• :� f5.
Expiratian date: ;!=".:s: �-� i , � %! �� � :
1?,4A5, 1�"tti� S i,(l_.
"601 Tic�.�,;rLr,r�;x� RD S?E 2C'�JE
L-0EST PAE.hi LtI:A+�H FL 3� 106
JEI' PVSI-i
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DISPLAY AS RE�UIRED BY LAW °��-'�'� � i"�' �'��
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CHARLES F. HAAS
� S7ATE t7F Fi.ORIDA
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DEBORAH A. DIAZ
--- STATE OF FLOAIDA
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Un�er the prnxie�on5 0l Chap4ef PS.
i.s:pl�a?hin dale: . � .
D�SPLAV AS REQUIRED BY lAW ' '� "�� '
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MARY LOU WURDACK
iiC"; � :.; ' ; ;;' ;j (; STATE OF FLORIDA
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Utider ihc provis�ons of fhapier �-r F5.
Expiration date: ; �;�: :.
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DISPLAY AS REOUIRED BY LAW �`%F �.L YI;RY
KAREN M. HOYT
STATE OF FLV�PDA
..�..,...;�MF3N�r GF� l3USINE�.SS i?tdD F�OFE85TONA� REGULATIU���
tI:VISiCiN CF ACCOUfdTFl^JC,Y �
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UiSVLAY AS HEOUIRE� 6Y LAPd :.':f}� � 1'F TAF+Y�� �
KATHLEEN E. BRUNK
�G� ':! ` .) i STATE OF FLC}N1DA
z�t�F�r�H�M��r�r t�� �3ussNrsa FlN�s s�aorESSiantA� r��cu�_ara�,u
L7IViSTOh1 dF AGCDUNtANGY
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NBrtI¢d t18t0�iU1 S} i kit F 11D1 S(. A('t;(.7UNTANT
.t�: . cetv,l�ti�
t(nder the p�avisions uT G�haR�er :y7�1 fS,
f.xuiratfondate: P]E'C 31, F?C'4�'
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O1SPl.AY AS (iFUUiREU F3Y LAW SL(:F2P� 1 t+NY
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Attachments
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2. Quality Review Report
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,,...�,Cly �1L�3��T' �: C�II�'�PAI�I�
�ERTIFIED PUBLIC AGCOUNTANT�
FipCJ West Hillstmrn E3h�i.. Suite, 59C3, [;k.:arfie.3c1 f3enc3i, Flundb 334A� �(�5Q) A1�-1C1(YJ • Faz (95dp 419-t04D
Toil free t89E1 n1�-�7?7 • E•Mail cpa��tlgitbartcorn:
'1'0 lhe (����t�ers
l-(aas, Diaz �. Campa�iy
Sepfell�ber l2, 200Q
Wc .}�ave rcvietiYred ihe svstem c�f c�iia�liiy c�«�rt�l fo�• tl�e �ccaua�tita� and atrditii�� �ractie�
a�f Haas, T�iar & C',UUa���ixy�, i'..�. (tl�e #ix���} iri e�f�ci �far tl�e yeax ei�d�d March 31, '�OOQ .y
�Ffit��n of �u�lit�F cantrol ertcon��as��s tl�e; t:�r.rt�'s �r�azaiz�tional stracture anci t��e pc�l.ic;ies
�ic�c�pt�;d a�ac� pz•oced��•cs establisla�d tc� provicie it �Fitl� re�s�nal�l� a4surance o#� cotnplvin� witl,t
prolessional stai�dards. Th� eleme�l�.s c�f ca��ality� eoiitr•ol �re desceibed in t�e Skatimc;nts on
QuG�Iity Contr�l Stancizrc3s issi�ed bY the Arr�erican tnstitute o# Ce.rti�ecl PiibIie Accc�untai7t�
(:1IC'Pr-t). '1"l�e tiesi�;n ��f tl�e systeaz� �aad c�ax�pliarlce wiih it: are tl�e rc:spc�r�sibifiiy cai' t}ic 1ir�ti..
C)tir res�orasibility is tt� ex�>ress ��� opinio►a ou tlie de;�ign c>f the s}�stem, ���lci tl�e firit�'s
cainplia�lcz �vith tlle system bastd an c�ur revi�:4v,
C>ur revie«+ ���as c�nd��cted in ticic�rciai�ce witl� siandards established by the C'Eer �Ze���ie:�x�
I3�ar�1 af thi 11ICPA. In p�;rfor�nin� our re�rie�v, �We c>�t�iined an undecstandin„ o£ tl�e systen� ot
c�ualii��� contraf for�tl�e 1irn�'s �tccr��t�7txn� and �udrt�ing pr�ctiicc. Iti adciitian, ��e tesced c�zz�pl.i�ra��
�vith t1i,� �rr��'s qu�lit}� cc�ntral poiiaies and pr��ccdure� t� thc exte�t tivc c��asidered apprn�riate.
Tl�ese tests cavereci tl�e applicatioza of' thc tir►n's poIicies a�ati }�rocedures c�n sclected
en�atei3�e��ts. Becar�se oiir revie�v rvas based c�n s�l�ctive kc;�t5, it �uc�uld not necessarily di:;cl�se
all ���r;�kne54es in tli�; systen� �:l�t�uality coa�ta•ol or a(1 instances of' l�ck of compkiar�ce witl� it.
Bec�u;�e tltere �re inhere�it li�nit�i�ons in tllc e:f'�:ecti�Fen�ss ot` an�� s;�rstem <7f t{�►�lit?E
c.c���trol, dcpartures frorn t.he syst�m n1a�� �ccur ��nrl nat b�; cietc�tc�d, F�is�, �roj�.ctic�n �f an}
e��al���tior� c�f � systen� c?�' qii�lit}� coaitrol Ta ti�t4irc perincls is ��ibj�ct to tile risk t1�at tl�e systez�i a.f
qu�iit}� cox�tro] n�a�° t�ecc�nYe inac3e�uate bec����se of cl��n�e:� in conda'tions, or bec��use t1�e c�e�ree
t>f ct��nplianc� with t}�e palicics or proeec�ur�s nza}� d�teric�r�te.
Ir� c�ur opic�ic�tz, the s��ste�n of� c�iia:l.it�� e���iroi fc>r ilie acc<�unting ancl at�cl'zt:it�� practice of
I-Iatas, IJi<►;� c�, C;U�pany�, P.�. iu e:f#'�ct f'or tl�e year ���decl �farch �i'l, 2Q00, has been desi��aed tt�
�nect tlie req�iir�m�nts of the c�uali�y' cc�ntr�l st'ttnd�trds ,fi�r �ta <icet�ut�tiais? �t�d auditiz�� ��ractic�
establisl�ed by� t[ae �ICI'l� ancl was cc>zr����icc3 �uit1� du� the ycar tiaen e;ndccl to provicie the ��irm
tivitl� �•c.asonabte ass��rc�ncc t�#.' co�npluin� «titti p.rp('essic�tra[ slaruiards.
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;t.i�. Gilbcrt � C.on�pany�, GPAs
Amerc�n InstiGUCe of Certified Public AocounCan�s •�lorid2 fr7scitute oP Ce^tiFied P�;�b3'rc.�,cro�in�nts
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Continuing Education
� All of the audit rofessionals of Haas Diaz & Co. exceed the education re uirements as set forth in
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�� Government Auditing StandaNds, published by the Comptroller General of the United States. The fol-
lowing chart displays the firm's emphasis on government related Continuing Education far� the key
members of our proposed audit team during the past three years:
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Diaz Haas Wurdack Hoyt Brunk
� A detailed schedule of the government CPE units completed for the three-year period beginning July 1,
1998, and ending June 30, 2001, for the staff inembers proposed to direct this engagement follows:
' DEBORAH A. DIAZ
1;�Yl��Ll�fr[_'r77�17� ��LII'lf7C']'
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07/01/1998 GFOA 92nd Annual Conference 9
09/02/1998 1998 Annual Conference of Special Districts 7
05/26/1999 GFOA 93rd Annual Conference 14
06/09/1999 Alternative Revenue Sources for Local Governments 8
06/09/1999 FGFOA 1999 Annual Conference 21
07/15/1999 Non Profit Accounting and Auditing Update 11
07/28/1999 Governmental Accounting & Financial Reporting Update 8
03/24/2000 GASB Statement #34 8
05/17/2000 2000 FGFOA/FACC Annual Conference 21
06/22/2000 Complex Single Audit Issues for Government & Non Profit 11
07/13/2000 Government Reporting Models for 2000 & Beyond 9
07/20/2000 Governmental Accounting & Financial Reporting Update 8
05/16/2001 2000 FGFOA/FACC Annual Conference 27
Total Government Units 162
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CHARLES F. HAAS
( 017C1/t'1'"1/'7� I�f VIPt1' �UI'(I�IL'l"
07/01 / 1998
12/09/1998
12/10/1998
05/26/1999
06/04/1999
07/ 15/ 1999
08/20/1999
11 /05/ 1999
11 /10/1999
03/24/2000
06/14/2000
09/20/2000
10/20/2000
02/21 /2001
GFOA 92nd Annual Conference
Audits of HUD Assisted Projects
Advanced Audits of HUD Assisted Projects
GFOA 93rd Annual Conference
Southeast Regional Accounting Show
Non Profit Accounting and Auditing Update
1999 MIP User Conference
1999 Arbitrage Rebate Conference
FASD Special Districts Conference
GASB Statement #34
GFOA 94th Annual Conference
Florida Single Audit Act & Local Government/Non Profit Auditing Seminar
6th Annual Mini-Seminar for Elected Officials
Arbitrage Rebate Conference
Total Government Units
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8
8
10
12
11
12
11
7
8
6
5
5
8
123
MARY LOU WURDACK
,-1uc/rt ,�llcrr���r,�,c�l�
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05/26/1999 GFOA 93� Annual Conference 16
07/15/1999 Non Profit Accounting and Auditing Update 11
07/28/1999 Governmental Accounting & Financial Rep. Update 8
09/24/1999 Accounting Show "Yellow Book " Track 6
03/24/2000 GASB Statement #34 g
06/14/2000 GFOA 94th Annual Conference 14
06/22/2000 Complex Single Audit Issues for Government & Non Profit 11
07/13/2000 Government Reporting Models for 2000 & Beyond 18
07/20/2000 Governmental Accounting & Financial Reporting Update 8
Continued on the following page...
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MARY LOU WURDACK (Continued)
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09/20/2000 Florida Single Audit Act & Local Government/Non Profit Auditing Seminar 6
02/21/2001 Arbitrage Rebate Conference 8
06/03/2001 GFOA 95` Annual Conference 13
06/07/2001 FASD Special Districts Conference 6
Total Government Units 133
KAREN M. HOYT
�t lcrira��c�
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08/11/1998 Implementing SAS No. 82 8
07/15/1999 Non Profit Accounting and Auditing Update 11
07/28/1999 Governmental Accounting & Financial Reporting Update 8
06/22/2000 Complex Single Audit Issues for Government & Non Profit 11
07/13/2000 Government Reporting Models for 2000 & Beyond 9
07/20/2000 Governmental Accounting & Financial Reporting Update 8
09/20/2000 Florida Single Audit Act & Local Government/Non Profit Auditing Seminar 6
05/16/2001 2000 FGFOA/FACC Annual Conference 17
05/24/2001 Workpaper Preparation Techniques-Government 11
06/21/2001 Arbitrage Update/Tips & Tricks for Excel, Macros 5
Total Government Units 94
KATHLEEN BRUNK
,� 11�JL'!'t�1.5'O t'
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08/11/1998 Implementing SAS No. 82 8
06/21/1999 Activity Based Costing/Non Profit/Medicare 3
07/15/1999 Non Profit Account & Auditing Update 11
07/29/1999 Governmental Accounting & Financial Reporting Update 8
03/24/2000 GASB Statement #34 8
Continued on the following page...
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KATHLEEN BRUNK (Continued)
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06/21-22/2000 Complex Single Audit Issues for Government & Non Profit 11
07/13/2000 Government Reporting Models for 2000 & Beyond 18
07/20/2000 Governmental Accounting & Financial Reporting Update 8
05/24/2001 Workpaper Preparation Techniques-Government 11
06/21/2001 Arbitrage Update/Tips & Tricks for Excel, Macros 10
Total Government Units ss
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Village of Tequesta
Auditing Services
RFP No. FIN-01-01
FALURE TO COMPLETE THE REG�UIRED ATTACHMENTS MAY RESULT IN YOUR
PROPOSAL BEING DEEMED NON RESPONSIVE. THIS PAGE AND THE FOLLOWING
PAGES ARE TO BE RETURNED WITH YOUR PROPOSAL. IN ADDITION TO THESE
ATTACHMENTS, YOU MAY SUBMIT ADDITIONAL PROPOSAL DATA IN ANY FORMAT YOU
FEEL APPROPRIATE.
IMPORTANT NOTICE
BEFORE SUBMITTING YOUR PROPOSAL. MAKE SURE YOU....
x 1. Carefully read the entire RFP package and then properly complete and
sign the PROPOSAL FORM (Attachment "An).
X�_ Comnle{P �ncl �i?n th�± f�ln[�I-(�[�I I l l�l(�N /�FFIf�IVAT a�ri hav� i� �r��o��
notarized (Attachment "B").
x 3. Complete and sign the CERTIFICATION page (Attachment "Cn).
X 4. Complete and sign the R�FERENCES page (Attachment °D").
x 5. If you qualify, complete and sign the VENDOR DRUG-FREE WORKPLACE
form (Attachment "EA).
X 6. Include proof of insurance in accordance with the conditions outlined in
paragraph 15 of the General Terms and Conditions section.
x 7. Make sure your proposal is submitted prior to the deadline; late proposals
will not be accepted.
X 8. Submit one (1) original and fifteen (15) copies of your Proposal.
x 9. Clearly mark the PROPOSER'S NAME, RFP NUMBER, RFP NAME,
OPENING DATE AND TIME on the oufside of the sealed envelope.
AUDIT FIRM:
(Please Print): �s , DIAZ & co .
Phone: (561) 636-1551
Authorized �
Signature: ���� 1,° �., 0� �., � . ,�.�c, �;
DEBORAH A. DIAZ
F�. (561) 471
TItl2: PARTN�R
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Village of Tequesta RFP No. FIN-01-01
Auditing Services
ATTACHMENT "A"
PROPOSAL FORM
To: The Director of Finance of the Village of Tequesta:
' (AUDIT FIRM) xaas, Dzaz & co. proposes to fumish
AUDITING SERVICES in conformity with the Scope of Work provided, at the
prices set forth in the proposed details, which are attached and incorporated into
� this proposal.
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The undersigned declares to have specific and legal authorization to obligate its
institution to the terms of this Proposal, and further, that the undersigned has
examined the Request for Proposal, the General Information, the General Terms
and Conditions, and the Scope of Work and other documents included in this
n�r, arU ��� e�y N� �� r�ses a�� a�ree� ��a�, �� ,�i: pr�p���! i; a^�pt�d, th�y �,r,o�l�
faithfully fulfill the terms of this proposal together with all guarantees and
warranties thereto. The undersigned proposer certifies its product, equipment or
service meets or exceeds the specifications as stated in the RFP package.
HAAS, DIAZ & C0.
Name
1601 BELVEDERE RD, STE 200
Address
WEST PALM BEACH, FL 33406
City State ZIP
(561) 686-1551
Telephone Number
(561) 471-1210
Fax Number
"' t..(; � ��-�-� �. � ��.�. c�,�,�
Authorized Signature �
DEBORAH A. DIAZ
Typed/Printed Name
PARTNER
Title
59-1934067
Federal Tax ID
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Village of Tequesta
Auditing Services
RFP No. FIN-01-01
VARIATIONS;
ATTACHMENT "A"
PROPOSAL FORM
The proposer shatl identify all variations and exceptions taken to the General Information, General
Terms and Conditions, or Scope of Work in the space below or on a separate attachment,
provided however, that such variations are not expressly prohibited in the proposal documents.
For each variation listed, reference the applicable sedion of the proposal documerrt and insert
your edit notes in that sedion with the wo�ing you are proposing. If no variations are listed here,
it is understood that the proposer's proposal fully complies with all Terms and Conditions and/or
Scope of Work. It is further understood that such variations may be cause for determining that the
proposal is non-responsive and ineligible for award:
DoCUmeM RFP SeCtion U� B� 4 VarianC@ SEE ATTACHED
Document Section Variance
Document Sedion Variance
Document Section Variance
Attach additiona) sh�ets if necessary.
If °NO PROPOSAL° is offered, please indicate reason(s) why and retum our Proposal Form and
RFP package to avoid being removed from the Village of Tequesta's proposers List.
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RE: Request for Proposal, Section V, B, 4: Insurance Requirements
Since the insurance requirements were not found in the RFP, we have included a
summary of our firm's insurance coverage on Page 3-1 of our proposal. A Certificate of
Insurance may be found on the following page. Should our firm be selected as your
auditors, we will be happy to provide the Village with an insurance certificate naming the
Village as an additional insured, if requested.
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ACORD CERTIFICATE OF LIABILITY INSURANC�,�SR � DATE(MM/DD/YY)
SDIA 06/05/O1
PROOUCeR THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
Global Insurance Services , Inc HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
21301 Powerline Road #211 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
Boca Raton FL 33433
Phone:561-487-6001 Fax:561-451-9825 INSURERSAFFORDINGCOVERAGE
INSURED INSURER A: TZ'dT1COI1t1IleIltdl Insurance Co .
iNSUReR s: Continental Casualty Co .
Haas Diaz & Company
Marg e Imbertson INSURERC:
160i Belvedere Road No. 200 INSURERD:
West Palm Beach FL �3406
INSURER E:
■ COVERAGES
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. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
INSR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION LIMITS
LTR DATE MM/DD/YY DATE MM/DD/YY
GENERALLIABILITY EACHOCCURRENCE $ ZOOOOOO
� j� X COMMERCIALGENERALLIABILITY 1064111585 �1��4��1 �1�04��2 FIREDAMAGE(Anyonefire) 5 3���00
CLAIMS MADE � OCCUR MED EXP (Any one person) $ 1 � � � �
X Business Owners 01�04��1. �Z��Q�02 PERSONALBADVINJURY 5 100����
' GENERALAGGREGATE 8 ZOOOOOO
GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $ Z O O OO O O
POLICY PRO- LOC
JECT
� AUTOMOBILE LIABILITY
ANY AUTO
ALL OWNED AUTOS
' SCHEDULED AUTOS
HIRED AUTOS
NON-OW NED AUTOS
GARAGE LIABILITY
� ANY AUTO
EXCESS LIABILITY
] OCCUR � CLAIMS MADE
DEDUCTIBLE
RETENTION 5
WORKERS COMPENSATION AND
B EMPLOYERS' LIABILITY
1073654216
OTHER
A Business Property B164111585
B Prof Liab HAC0001190
DESCRIPTION OF OPERATIONSILOCATIONSNEHICLESIEXCLUSIONS
FAX: 561 471-1210
CERTIFICATE HOLDER I N I ADDITIONAL INSURED; INSURER LETTER: _
HAASDIA
Haas Diaz � Co
Beth Ann
1601 Belvedere Road, #200 E
West Palm Beach FL 33406-1595
, ACORD 25-5 (7/97)
COMBINED SINGLE LIMIT $
(�a �r_.r_.ident)
BODILY INJURY �
(Per person)
BODILY INJURY �
(Per accident)
PROPERTY DAMAGE q �
(Per accident)
AUTO ONLY - EA A $
OTHER THAN EA ACC g
AUTO ONLY: AGG $
EACH OCCURRENCE S
AGGREGATE $
$
$
$
OS�O�I�OZ OI.�O4�OZ E.L.EACHACCIDENT S SOOOOO
E.L.DISEASE-EAEMPLOYE S ZOOOOO
E.L.DISEASE•POLICYLIMIT 5 '
oi/o4/oi oi/o4/o2 i5i,000
ii/oi/oo ii/oi/oi l,000,000 io,000 Dea
iPECIAL PROVISIONS
CANCELLATION
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEPORE THE EXPIRATIC
DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL �_ DAYS WRITTEN
NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL
IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR
REPRESENTATIVES. `� ""'� -T �';�
AUTHORIZED REPRESENTATIVE ' /` ; r �� j y.�
� ";'�� v"Y; � % . �' �. 1 G� �
OO ACORD COI�PORATION
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Village of Tequesta
Auditing Services
State of _ FLORIDA )
RFP No. FIN-01-01
ATTACHMENT "B"
NON-COLLUS/ON AFFIDAVIT
County of PALM BEACH )
DEBORAH A. DIAZ Being first duly swom, deposed and says that:
(Authorized Agent)
(1) B��/She is the PARTNER (Owner, Partner, Officer, Representative or Agent) of
(Institution name) �AS , DIAZ & co ., the proposer that has submitted the attached
proposal;
(2) h��/She is fully informed regarding the preparation and contents of the attached proposal along
with alf pertinent circumstances reganding such proposal;
(31 Such �ro�osal is oenuine and is not a coltusive or sham Droposal
(4) Neither the said proposer nor any of its officers, partners, owners, agents, representatives,
employees or parties in interest, including this applicant, have in any way colluded, conspired.
connived or agreed, diredly or indiredly, with any other proposer(s), 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, diredly or indirectly, soughf by �ee�c�� 4o fx the price or prices in the attached
proposal or of any other proposer(s), or to fix any overhead, profR, or cost elements of the
proposal price or the proposal price of any other proposer(s), or to secure through any
collusion, conspiracy, connivance, or unlawFul agreement any advantage against another
proposer(s), or any person interested in the proposed woric;
(5) The price or prices quoted in the attached proposal are fair and proper and are not tainted by
� any collusion, conspiracy connivance, or unlawiul agreement on the part of the proposer or
any other of its agents, representative, owners, employees or parties in interest, including this
applicant.
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Signed, sealed and delivered
in the presence of
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t // / � / {' " °� Y � �
�.t� �r � ��.Z-t�Y/tl � .�Z_�t._( �.� _ /\ A�� .�` � � ���
Witness Signature
� Witness
�,,��,���;
Date
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ATTACHMENT "B"
State of FLORIDA )
C011�ty Of PALM BEACH )
DEBORAH A. DIAZ
Printed Name
������e�,
Date
NON-COLLUSION AFFIDAVIT
ACKNOWLEDGMENT
' Village of Tequesta
Auditing Services
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RFP No. FIN-01-01
DEBORAH A. DIAZ
BEFORE ME, the undersigned authority, personally appeared (name) to me and
known by me to be the person described herein and who execuled the foregoing Affidavit and
acknowledged to and before me that (name�EBO A. DzAZ executed said A�davit forthe
purposetherefn expressed.
WITNESS my hand and official seai this i� day of �Lu- "��� 200! .
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A in 9 4 ��
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Type
(� Personally Known to me or
( ) Produced Identification
MARGARET J. IMBERTSON
� NOTARY PUBLIC, State of Florida at Lange
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Signature o otary Pu lic: `
Also Prirtt, Stamp or in�lude Commission number and
expiration date if not included in the Stamp.
��/.�
Type of I.D. Produced
() DID take an oath, or ( X) DID NOT take an oath.
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Auditing Services
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RFP No. FIN-01-01
ATTACHMENT "C"
CERT/FICATION
The undersigned, hereby agrees to fumish the items(s)/services(s) described in the Request for
, Proposal. I(We) have read the entire document, inctuding the General Information, General
Terms and Conditions, and Scope of Worlc. The undersigned agrees to comply with all of the
requirements of the entire Request for Proposal exclusive of those indicated in Attachmerrt "A"
' Variations section.
Indicate proposer's type of organization below:
' INDIVIDUAL ❑ PARTNERSHIP (xl CORPORATION ❑ OTHER ❑
IF OTHER, EXPLAIN:
I H AAS, DIA & C0. � � �
Audit Firm Authorized ignature
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1601 BELVEDERE ROAD, STE 200 DEBORAH A. DIAZ
Address Typed/Printed Name
WEST PALM BEACH, FL 33406 PARTNER
City State ZIP Title
(561) 686-1551
Telephone Number
(561) 471-1210
Fax Number
59-1934067
Federal Tax ID
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Village of Tequesta
Auditing Services
RFP No. FIN-01-01
ATTACHMENT "D"
REFERENCES
Please list name of govemmental agency or similar institution with which you have done business
within the past five years:
Agency/Institution Name: Agency/Institution Name:
VILLAGE OF WELLINGTON VILLAGE OF PALM SPRINGS
Address: Address:
14000 GREENBRIAR BLVD 226 CYPRESS LANE
City/State2ip: City/State/Zip:
WELLINGTON, FL 33414 PALM SPRINGS, FL 33461
Phone: Phone:
(561) 791-4000 (561) 965-4013
Contad: Contact:
FRANCINE RAMAGLIA REBECCA MORSE
DIRECTOR OF ADMINISTRATIVE AND
FINANCIAL SERVICES FINANCE DIRECTOR
Dates of Service: Dates of Service:
1996-2001 1995-2001
Agency/Institution Name: Agency/Institution Name:
ISLAMORADA, VILLLIGE nF ISLANDS VILLAGE OF NORTH PALM BEACH
Address: Address:
PO BOX 568 501 U.S. HIGHWAY ONE
City/State/Zip: City/State/Zip:
ISLAMORADA, FL 33036 NORTH PALM BEACH, FL 33408
Phone: Phone:
(305) 664 (561) 841
Contad: Contad:
BERNIE LaPIRA SHAUKAT KHAN
DIRECTOR OF GOVERNMENT SERVICES DIRECTOR OF FINANCE
Dates of Service: Dates of Service:
1998-2001 1990-2001
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Village of Tequesta
Auditing Services
RFP No. FIN-01-01
ATTACHMENT"D"
REFERENCES
I UNDERSTAND THA7 ALL INFORMATION LISTED ABOVE MAY BE CHECKED BY THE
VILLAGE OF TEQUESTA AND I AUTHORIZE ALL ENTITIES OR PERSONS LISTED ABOVE
TO ANSWER ANY AND ALL QUESTIONS. FURTHERMORE, IT IS UNDERSTOOD AND
AGREED THAT THE CITY MAY, AT ITS SOLE DISCRETION, CONDUCT OR HAVE
CONDUCTED ANY OR ALL BACKGROUND CHECKS, WHICH ARE PERMISSIBLE BY LAW. I
HEREBY INDEMNIFY THE VILIAGE OF TEQUESTA AND THE PERSONS AND ENTITIES
LISTED ABOVE AND HOLD THEM HARMLESS FROM ANY CLAtM ARISING FROM SUCH
AUTHORIZATION OR THE EXERCISE THEREOF, INCLUDIN(3 THE DISSEMINATION OF
INFORMATION PURSUANT THERETO.
HAAS, DIAZ & C0.
Aiiriii Firrr►
/�.c.,�;-�,� ,r. � f.� . /:��a�
Ai,�thnri�rxi Sinnafi�rP �
1601 BELVEDERE RD, STE 200 DEBORAH A. DIAZ
Address Typed/Printed Name
WFST PAT,M RF.A(:H� FT, 334(lh PARTNFR
City/State/ZIP Title
(561) 686-1551 59-1934067
Telephone Number Federal Tax ID
(561) 471-1210
Fax Number
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Auditing Services
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RFP No. FIN-01-01
ATTACHMENT "E"
VENDOR DRUG-FREE WORKPLACE
Preference may be given to vendors submitting certifications with their bid/proposals stating that
they have a drug-free workplace in accordance with Section 287.087, Florida Statues. This
requirement affeds all public entities of the State and became effedive January 1, 1991. The
special condition is as follows:
IDENTICAL TIE BIDS — Preference may be give to businesses with d►ug-free workplace
' programs. Whenever two or more bids, which are equal with resped to price, quality, and service,
are received by the State or by any political subdivision for the procurement of commodities or
contradual services, a proposal received from a business that certifies that it has implemerrted a
drug-free worfcplace program shall be given preference in the award process. Established
� procedures for processing tie bids will be follovved if none of the tied vendors have a drug-free
workplace program. In order to have a drug-free workplace program, a business shall:
� 1. Publish a statement notifying employees that the unlawful manufacture, distribution,
�l�r^p.^.S:.^,^y, �VJJI�iWjV11� vi u�c vi a Cvi�iiu�it�u� �iiusl'd�lf:e IS proniniieeci in ihe workplace and
specifying the actions that will be taken against employees for violation of such prohibition.
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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. Provide each employee engaged in providing the commodities or contradual services that are
under bid with a copy of the staiement specified in subsection (1).
4. In the statement specified in subsedion (1), notify the employees that, as a condition of
working on the commodities or contradual services under bid, the employees will abide by the
terms of the siatement and will notify the employer of any conviction of, or plea of guitty or
nolo contendere to, any violation of chapter 893 or 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
each convidion.
5. Impose a sedion on, or require the satisfadory participation in a drug assistance or
rehabilitation program if such is available in the employee's community, by any employee who
is convided.
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 organization
complies fully with the above requirements.
NOTE: Sign this form ONLY if you qualify as a Drug-Free Worlcplace.
HAAS , D IAZ & CO . ���,�� , � �, /��,��
Audit Firm Authorized Signature
1601 BELVEDERE RD, STE 200 DEBORAH A. DIAZ
Address Typed/Printed Name
WEST PALM BEACH, FL 33406 PARTNER
City/State/ZIP Title
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, Attachments
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5. Sample Financial Highlights Brochure
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�� ff..l. , �I.A..R .�..�.J �.A. .A. �����JS
� ,._o-. . '. ,._.. . .... ... .. _._ �
� � Thomas M. Wenham � LAGE
r�
� � Mayor i �
� � 4� OF
�; �
� � Albert P. Paglia �
� ' WELLINGTON
Vice Mayor � ;
�� ��
� � Lmda Bolton „ y � __ �
F :
� � Council Member � � a �.- ---�..
�.` ,�
� ��
� Mark B. Miles � �
�� �� :
� Council Member � � ' � " F//V.9 /VC/�9 L
, �
� �'� ��� E
� ;;�
Dr. Carmine A. Priore �
� Council Member � �
��
� ��
� ��
Charles H. Lynn
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� Village Manager � �
�.,
f� �� � Francine L. Ramaglia, CPA ,_ ,
; Director of Administrative and � �
� Financial Seivices ;; �
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� Gary Clough, P.E. �
a �:
� � Director of Envit•onmental and � �
Engineering Services � � �
�a
Cui•tis Allison
� '' H/GHL /GH TS
�
� Director of Community Services
� �w�F�...�,n-.�,
Christine P. Tatum --- --------------_ —__— �
U1111g0l�LtOl7ley The information presented has been derived from the General Pwpose Financial �
' Statements and information provided by the Village. It is not intended to be � ' the Year � nd�
a fuancial report under generally accepted accounting principles. �
Awilda Rodriguez � �
� � � �..: � � September 30, 2000
Village Clerk � ' ,'��
� �` � � � �, ��� ,� � , ,<.., ���t� � �_ �
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REVF,NUES 5s,000,000 :• Components of fund balances for the governmental fund types at Sep-
;— capitai ouuay tember 30, 2000, are as follo���s:
e,000,000
gg p p $ g Y 7,000,00o Physical EnvironmenU
Thefollo���in ra h resents overnmentalfundrevenuesoftheVilla eb U� Special Debt
Transportation Generai Revenue Service
source for the last five years. s,000,000 � � X General Government
Fund Funds Funds Total
5,000,000
❑Impact Fees a,000,000 X X = Public Safery Reserved $ 1,7�19.178 $ 8,367,422 $354,892 $10,471,492
❑Licenses & Permits Designated 431,430 87,071 �18.501
❑Charges for Services and Other s,000,000 x �c Culture/Recreation Unreservedi
oUtility Taxes and Franchise Fees z,000,000 x "` � --� undesignated 7,989731 2,�38.882 - 10,�28,613
olntergovernmental * � _-� --�-�DebtService -----------�--
�Property Taxes i,000,000 �_.�_�
� zs,000,000 Totai $10,170,339 $10,993,375 $3�4,892 $21,518,606
0
1996 1997 1998 1999 2000
zo,000,000 �, ' , WA.T�;7�. � SEWER OPERATI(JNS
<.• Total expenditures for the year ended Septembei• 30, 2000, «�ere $2�}.2 million, a
� a,000,000 ��__ I� decrease of $3.4 million, or 12%, �vhen comparedwith 1999.
7'he following chart presents the operations of the water and sewer facil-
' __ .� The primary causes of the decrease in expenditures were significant reductions in ity on a budgetaiy cash flow basis.
� o,000,000 �,��� � � i capital outlay and debt service due to the completion of the Wellington Commu-
� nity Center and the repayment of a note payable. � operasng �enses (exauaing depreciation)
5,000,000 I I I = I i CDebtService
- - i ° Capital outlay represented 26% of fiscal year 2000 eYpenditures. Major• projects � C Net Operating Cash Flow
o � � � �� � included purchase of HTE hard�vare and software, pedestrian paths, improve- , , �
, , _ _ _- _
1996 1997 1998 � 9s9 200o ments to New Horizons and Village parks, and SWAT projects. Zo � ' `
.> Legally committed expenditures (debt seivice) were 11 % of total operating expen-
ditures in fiscal year 2000. �s99 ' �
<. Total gover•nmental fund revenues for the year ended September 30, �� "" I
2000 were $24.5 million, an increase of $5.1 million or 26% when com- � �
pai•ed ��ith 1999. �' UND BALANCE 19 _ '
� —
•: The taxable assessed value of property was $1.98 billion, an increase of r j'he follo�i�ing graph presents the components of the fund balances for the govern- 1997 � I �I
$419 million, or 26.8%, since 1997, the first year ad valorem taxes were mental fund types for the last five fiscal }�ea�•s � �
collected. 19 � � � ��
:• The millage rates assessed for 2000, 1999, and 1998 were 2.25, 2.25, and � 22,000,000 � o z,000,000 a,000,000 s,000,000 e,000,000 �o,000,000 �z,000,000 �a,000,000
1.935, respectively. 20,000,000 -_ -
18,000,000
� s,000,000 - �< Net operating cash flo�vs increased by $1.8 million, when compared with
•: 1999 was the first year the Viilage collected impact and building permit � 4,000,000 ❑ Reserved 1999, while operating expenses (excluding depr•eciation) and debt ser-
fees. Revenues from these fees in 2000 totalled $3.2 million. � 2,000,00o vice remained relatively stable.
�o,000,000 ❑ Designated
a,000,000 �. Operating expenses have been increasing at a rate of 2.8% annually,
s,000,000 ❑ Unreserved /
EXPENIJI�I2TR�? � a,000,000 Undesignated while debt seivice has decreased by 1.1% annually since 1997.
2,000,000 �
o �.� Reinveshnent in capital facilities was appi•oximately $3.6 million in 2000.
7'he following graph presents governmental fund expenditures by function � 996 � 99� --- Approximately $1.9 million was spent on new meters as part of the
� 998 � ggg Village's meter change-out program and $540,000 on wells and disri•ibu-
for the last five years. 200o tion lines.