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City of Tamarac Resolution R-2023-113
Temp. Reso. #14006 September 27, 2023 Page 1 of 6 CITY OF TAMARAC, FLORIDA RESOLUTION NO. R-2023 - jj3 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA ACCEPTING THE RECOMMENDATION OF THE CITY OF TAMARAC AUDITOR SELECTION COMMITTEE RECOMMENDING THE AWARD OF REQUEST FOR PROPOSAL #23-30R FOR FINANCIAL AUDITING SERVICES TO THE PROPOSER RANKED AS THE MOST HIGHLY QUALIFIED FIRM OF ALL RANKED FIRMS BY THE AUDITOR SELECTION COMMITTEE, RSM US, LLP; AUTHORIZING THE APPROPRIATE CITY OFFICIALS TO EXECUTE A LETTER OF ENGAGEMENT BETWEEN THE CITY OF TAMARAC AND RSM US, LLP, FOR FINANCIAL AUDITING SERVICES FOR A PERIOD OF FIVE (5) YEARS FOR FISCAL YEARS ENDING ON SEPTEMBER 30, 2023, SEPTEMBER 30, 2024, SEPTEMBER 30, 2025, SEPTEMBER 30, 2026 AND SEPTEMBER 30, 2027 RESPECTIVELY, FOR AN ANNUAL AMOUNT NOT TO EXCEED $118,000 FOR THE FIRST TWO (2) YEARS, $124,000 FOR YEARS THREE (3) AND FOUR (4), AND $130,500 FOR YEAR 5 FOR AN AGGREGATE FEE OF $614,500; WITH THE OPTION TO RENEW FOR ONE (1) ADDITIONAL FIVE (5) YEAR PERIOD SUBJECT TO SATISFACTORY PERFORMANCE; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Charter section 7.09, states that the Commission shall provide for an independent annual audit of all City accounts made by a Certified Public Accountant and/or firm of such accountants; and, WHEREAS, the City Commission of the City of Tamarac approved resolution no. R-2023-058 at its May 10, 2023 City Commission meeting where it Temp. Reso. #14006 September 27, 2023 Page 2 of 6 established an Auditor Selection Committee for the purpose of assisting the City Commission in selecting a qualified Auditor to conduct the Annual Financial Audit pursuant to Section 218.391, Florida Statutes, with the responsibility to issue competitive solicitations, review solicitation responses, and make a recommendation to the City Commission regarding the award of an Agreement for Financial Auditing Services; and, WHEREAS, in accordance with Section 218.391, Florida Statutes, the Auditor Selection Committee consists of Commissioner Morey Wright, the Chair of the Committee, Mr. Yannick Ngendahayo, Finance Director of the City of Lake Work Beach, Ms. Kim Moskowitz, Finance Director for the City of Coral Springs, Ms. Susan Nabors, Finance Director for the City of Sunrise, and Mr. Ismael Diaz, Finance Director of the City of Margate, as members of the Auditor Selection Committee; with Ms. Peta-Gay Lake, Finance Director for the City of Coconut Creek as an alternate member of the Auditor Selection Committee, and the Purchasing and Contracts Manager, who served as a resource to facilitate the solicitation process provide technical support to the Committee; and, WHEREAS, the Auditor Selection Committee formally issued and advertised in the South Florida Sun Sentinel, the City's public electronic e- procurement system website and DemandStar.com, Request for Proposal #23- 30R on June 18, 2023, a copy of which is on file with the City Clerk; and, WHEREAS, as a result of this solicitation, the City received six (6) qualified responses on July 18, 2023, including the following respondents (shown in alphabetical order): and, Temp. Reso. #14006 September 27, 2023 Page 3 of 6 • Anthony Brunson, P.A. • HCT Certified Public Accountants and Consultants • Marcum Accountants & Advisors • MSL, P.A. • RSM US, LLP • S. Davis & Associates, P.A.; WHEREAS, the Auditor Selection Committee evaluated and scored each proposal response, and met in a public meeting on July 31, 2023, at which time all firms were ranked as follows, with a copy of the ranking form included herein as Exhibit 1: PROPOSING FIRM SCORE (Out of 100) RANK RSM US, LLP 94.45 Points 1 Marcum Accountants & Advisors 88.16 Points 2 MSL, P.A. 85.54 Points 3 I Anthony Brunson, P.A. 80.65 Points 4 S. Davis & Associates, P.A. 79.47 Points 5 HCT Certified Public Accountants and Consultants 76.54 Points 6 WHEREAS, pricing, qualifications, and other information regarding the proposers qualifications and experience was requested from and provided by each proposer as part of the proposal submittal process; and, WHEREAS, in accordance with Section 218.391, Florida Statutes, the Temp. Reso. #14006 September 27, 2023 Page 4 of 6 Auditor Selection Committee recommends to the City Commission that the highest ranked firm, RSM US, LLP, be selected by the City Commission to provide Financial Auditing Services to the City; and, WHEREAS, the Auditor Selection Committee further recommends that the highest ranked qualified firm, RSM US, LLP be awarded RFP #23-30R, and that the appropriate City Officials be authorized to execute a Letter of Engagement with RSM US, LLP, to provide Financial Auditing Services to the City of Tamarac for the fiscal years ending September 30, 2023, September 30, 2024, September 30, 2025, September 30, 2026 and September 30, 2027, for an annual fee of $118,000 for the first two (2) Years, $124,000 for years three (3) and four (4) and $130,500 for year five (5) for an aggregate fee of $614,500-1 with the option to renew for one (1) additional five (5) year period subject to satisfactory performance; and, WHEREAS, the City Commission deems it to be in the best interests of the citizens and residents of the City of Tamarac to accept the recommendation of the Auditor Selection Committee, and that the highest ranked qualified firm, RSM US, LLP be awarded RFP #23-30R for Financial Auditing Services, and that the appropriate City Officials be authorized to execute a Letter of Engagement with RSM US, LLP to provide Financial Auditing Services to the City of Tamarac for the fiscal years ending September 30, 2023, September 30, 2024, September 30, 2025, September 30, 2026 and September 30, 2027, for an annual fee of $118,000 for the first two (2) Years, $124,000 for years three (3) and four (4) and $130,500 for year five (5) for an aggregate fee of $614,500-1 with the option to renew for one (1) additional five (5) year period subject to satisfactory performance, said Letter Temp. Reso. #14006 September 27, 2023 Page 5 of 6 of Engagement is included herein as Exhibit "2". NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA: SECTION 1: The foregoing whereas clauses are ratified and confirmed as being true and correct, are the legislative and administrative findings of the City Commission and made a specific part of this Resolution; all exhibits attached hereto are incorporated herein and made a specific part thereof. SECTION 2: The City Commission of the City of Tamarac hereby accepts the recommendation of the Auditor Selection Committee and awards RFP #23-30R for Financial Auditing Services to the highest ranked qualified firm, RSM US, LLP, and further authorizes the appropriate City Officials to execute a Letter of Engagement with RSM US, LLP, to provide Financial Auditing Services to the City of Tamarac for the fiscal years ending September 30, 2023, September 30, 2024, September 30, 2025, September 30, 2026 and September 30, 2027, for an annual fee of $118,000 for the first two (2) Years, $124,000 for years three (3) and four (4) and $130,500 for year five (5) for an aggregate fee of $614,500; with the option to renew for one (1) additional five (5) year period subject to satisfactory performance, said Letter of Engagement is included herein as Exhibit "2". SECTION 3: All Resolutions or parts of Resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION 4: If any clause, section, other part or application of this Resolution is held by any court of competent jurisdiction to be unconstitutional or invalid, in part or Temp. Reso. #14006 September 27, 2023 Page 6 of 6 application, it shall not affect the validity of the remaining portions or applications of this Resolution. SECTION 5: This Resolution shall become effective immediately upon its passage and adoption. PASSED, ADOPTED AND APPROVED this Vlt'day of--9L-Pr►% W`9— , 2023. ATTEST: KIMBERL DILLON, CMC CITY CLERK MICHELLE J. GOMEZ MAYOR RECORD OF COMMISSION VOTE: MAYOR GOMEZ ' es DIST 1: V/M. BOLTON No DIST 2: COMM. WRIGHT, JR. 6 DIST 3: COMM. VILLALOBOS ` (_;S DIST 4: COMM. DANIEL APPROVE. S TO FORM AND LEGAL SUFFICIENCY FOR THE USE AND RELI C HE CITY OF TAMARAC ONLY. i � ' L' HP(WbTTINO CITY ATTORNEY TR 14006 -- Exhibit 1 Bid Number: 23-30R Bid Name: Financial Auditing Services Closing Date: 7/18/2023 3.00.59 PM Number of Submissions Received: 6 Evaluation: Start Date - End Date: 7/18/2023 12:00:00 AM - 8/4/2023 12:00:00 AM Consensus Meeting: 7/31/2023 2.00:00 PM CUMULATIVE SCORE RESULTS Rank Vendor Score out of 100.00 1 RSM US LLP 94.15 2 Marcum LLP 87.24 3 MSL, P.A. 83.14 4 Anthony Brunson P.A. 80.45 5 S. Davis & Associates, P.A. 78.60 6 HCT Certified Public Accountants and Consultants LLC 75.11 EVALUATORS Name Stage 1. Keith Glatz Compliance with Request for Proposal -- Mandatory Requirements (RESOURCE) 2. Morey Wright Jr. Technical Qualifications -- Expertise and Experience, Audit Approach, Response to References 3. Kim Moskowitz Technical Qualifications -- Expertise and Experience, Audit Approach, Response to References 4. Ismael Diaz Technical Qualifications -- Expertise and Experience, Audit Approach, Response to References 5. Susan Nabors Technical Qualifications -- Expertise and Experience, Audit Approach, Response to References 6' Yannick Technical Qualifications -- Expertise and Experience, Ngendahayo Audit Approach, Response to References STAGES Number Name Type Weight N/A Compliance with Request for Proposal -- Mandatory Requirements Compliance' N/A 2 Technical Qualifications -- Expertise and Experience Evaluation 50.00 3 Audit Approach Evaluation 30.00 4 Response to References Evaluation 10.00 5 Price Price 10.00 Grand Total:, --- 100.00 L SCORES BY CRITERIA 1 Compliance with Request for Proposal -- Mandatory Requirements Vendor Score Anthony Brunson P.A. Pass HCT Certified Public Accountants and Consultants LLC Pass Marcum LLP Pass MSL, P.A. Pass RSM US LLP Pass S. Davis & Associates, P.A. Pass 2 Technical Qualifications -- Expertise and Experience Vendor Score out of 50.00 Anthony Brunson P.A. 39.40 HCT Certified Public Accountants and Consultants LLC 36.60 Marcum LLP 44.80 MSL, P.A. 41.00 RSM US LLP 48.80 S. Davis & Associates, P.A. 38.40 3 Audit Approach Vendor Score out of 30.00 Anthony Brunson P.A. 23.20 HCT Certified Public Accountants and Consultants LLC 21.80 Marcum LLP 25.80 MSL, P.A. 25.00 RSM US LLP 28.20 S. Davis & Associates, P.A. 21.80 4 Response to References Vendor Score out of 10.00 Anthony Brunson P.A. 8.40 HCT Certified Public Accountants and Consultants LLC 7.80 Marcum LLP 9.60 MSL, P.A. 8.60 RSM US LLP 9.40 S. Davis & Associates, P.A. 8.40 5 Price Vendor Score out of 10.00 Anthony Brunson P.A. 9.45 HCT Certified Public Accountants and Consultants LLC 8.91 Marcum LLP 7.04 MSL, P.A. 8.54 RSM US LLP 7.75 S. 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C7 co o O O O c O W �.+ C t/f ro U) O a � o V) U) O o � v tt! av'i a 0� ce M c c v V c av'i c c 0) Q c v c O u -v 4-1 c O E O c a > O u� _O O J -- 4-1 O V V v O o x aO x Lr)aJ O u� j V x WuU a) d Q (B U J a�> vi WuJ W fY B Yf tt �> Cl Q uaQa a = J a E � J = V C° Q' m V ._I >• C' C C Q Q m C. t CA Z cn C o sn�' dd u E u O +� C •O 0 o ,� co ��+ LA R - (10 -U O c CL -0 Ps 0 c V O 70 d n to U E aa O o o n cn U t C C C O ro u E' .a u 'O U O mcaj °�� cn O O (A o c L aC o Q oo Q: n v, fu U s a� o o CD cm a O •L O O c c O Q1 t m 41 O F- Cxh;b�t ;2- TAMARAC City of Tamarac The City For Your Life Purchasing and Contracts Division LETTER OF ENGAGEMENT BETWEEN THE CITY OF TAMARAC AND RSM US LLP Mr. Levent Sucuoglu City Manager City of Tamarac, Florida 7525 NW 88th Avenue Tamarac, Florida 33321 Dear Mr. Sucuoglu RSM US LLP ("RSM", "Contractor", "we", "us", or "our") is pleased to confirm our understanding of the services we are to provide City of Tamarac, Florida (the "City", "you", or "your") for a five (5) year period commencing with the fiscal year ending September 30, 2023 as well as fiscal years ending September 30, 2024, September 30, 2025, September 30, 2026 and September 30, 2027 by means of this Letter of Engagement. We will audit the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements, of the City as of and for the year ended September 30, 2023 as well as fiscal years ending September 30, 2024, September 30, 2025, September 30, 2026 and September 30, 2027. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the City's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the City's RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management's Discussion and Analysis 2) Budgetary Comparison Schedules 3) Schedule of Funding Progress and Employer's Contributions on Employees' Pension and Other Pension Obligation Funds We have also been engaged to report on supplementary information other than RSI that accompanies the City's financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America and will provide an opinion on it in relation to the financial statements as a whole: TAMARAC City of Tamarac The City For Your Life Purchasing and Contracts Division 1) Schedule of expenditures of federal awards and state financial assistance projects 2) Combining and individual fund statements The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor's report will not provide an opinion or any assurance on that other information. 1) Introductory Section 2) Statistical Section We will also audit the financial statements of the following pension trust funds as of and for the year ended September 30, 2023 as well as fiscal years ending September 30, 2024, September 30, 2025, September 30, 2026 and September 30, 2027. 1) City of Tamarac Police Officers' Pension Trust Fund 2) City of Tamarac Firefighters Pension Trust Fund 3) City of Tamarac General Employees' Pension Trust Fund 4) City of Tamarac Elected and Appointed Officers and Non -Represented Employees Retirement Fund Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on: • Internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. • Internal control related to major programs and an opinion (or disclaimer of opinion) on compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each major program in accordance with Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General. The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance and Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. TAMARAC Cite of Tamarac The City For Your Life P!,rr hasing and Contracts Divisinr Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; the provisions of Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General, and will include tests of accounting records, a determination of major program(s) in accordance with Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General, and other procedures we consider necessary to enable us to express such opinions and to render the required reports. Our reports will be addressed to the City Commissioners, Pension Board of Trustees and the City Manager of the City of Tamarac, Florida. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis -of -matter or other -matter paragraphs. If our opinions on the financial statements or the Single Audit compliance opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue a report as a result of this engagement. Management Responsibilities Management is responsible for the financial statements, schedule of expenditures of federal awards and state financial assistance projects, and all accompanying information as well as all representations contained therein. Management is also responsible for identifying all federal and state awards received and understanding and complying with the compliance requirements, and for preparation of the schedule of expenditures of federal awards and state financial assistance projects (including notes and noncash assistance received) in accordance with the requirements of Title 2 C. F. R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General. Management is responsible for (a) establishing and maintaining effective internal controls, including internal controls over compliance, and for evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; (b) following laws and regulations; (c) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (d) ensuring that management is reliable and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities also include identifying significant vendor relationships in which the vendor has responsibility for program compliance and for the accuracy and completeness of that information. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both TAMARAC City of Tamarac The City For Your Life Purchasing and Contracts Division individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. Management is also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements, or abuse that we report. Additionally, as required by Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General, it is management's responsibility to follow up and take corrective action on reported audit findings and to prepare a summary schedule of prior audit findings and a corrective action plan. You are responsible for preparation of the schedule of expenditures of federal awards and state financial assistance projects (including notes and noncash assistance received) in conformity with Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General. You agree to include our report on the schedule of expenditures of federal awards and state financial assistance projects in any document that contains and indicates that we have reported on the schedule of expenditures of federal awards and state financial assistance projects. You also agree to make the audited financial statements readily available to intended users of the schedule of expenditures of federal awards and state financial assistance projects no later than the date the schedule of expenditures of federal awards and state financial assistance projects is issued with our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal and that state financial assistance projects in accordance with Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General; (2) you believe the schedule of expenditures of federal awards and state financial assistance projects, including its form and content, is fairly presented in accordance with Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; (3) the methods of measurement or presentation have not changed from those used in the prior period or, if they have changed, the reasons for such changes; and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards and state financial assistance projects. You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period or, if they have changed, the reasons for such changes; and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying for us previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken City of Tamarac Ti MAC The City For Your Life Purchasing and Contracts Division to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. Audit Procedures — General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgement about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or major programs. However, we will inform the appropriate level of management of any material errors, and fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors are limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts and may include tests of the physical existence of inventories, and direct confirmation of receivable and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures — Internal Control Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. TAMARAC e City of Tamarac The City For Your Life Purchasing and Contracts Division Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.5550, Rules of the Florida Auditor General. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.500, Rules of the Florida Auditor General. Audit Procedures — Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City's compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Florida Single Audit Act compliance supplement for the types of compliance requirements that could have a direct and material effect on each of the City's major programs. The purpose of these procedures will be to express an opinion on the City's compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to Title 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; and Chapter 10.550, Rules of the Florida Auditor General. Engagement Administration, Fees, and Other The terms and requirements of the City's Request for Proposal #23-30R for "Financial Auditing Services" (the "RFP #23-30R"), RSM's response thereto, and Contractor's standard audit engagement letter(s), are hereby incorporated as contract documents in their entirety as if included herein including all rates, and renewal option rights. However, this Letter of Engagement along with the Contractor's standard audit engagement letter(s) shall serve as the final written representation of terms, conditions and pricing, and for any conflicts between this Letter of Engagement document, the City's RFP #23-30R for "Financial Auditing Services" or to the response submitted by RSM US, LLP dated July 18, 2023, this Letter of Engagement document shall govern. City of Tamarac TAMARAC The City For Your Life Purchasing and Contracts Division We may from time to time, and depending on the circumstances, use third party service providers ("Subcontractors") to assist us in serving your account. We may share confidential information provided to us under this Letter of Engagement with these Subcontractors; but remain committed to maintaining the confidentiality and security of your information. The parties agree to utilize commercially reasonable measures to maintain the confidentially of the City's confidential information (including personal information) and transmit any such information consistent with applicable laws and regulations and any other obligations the respective party may have. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all Subcontractors to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third -party service provider. Furthermore, we will remain responsible for the work provided by any such third -party service providers. We understand that your employees will prepare all cash, accounts receivable, or other confirmations and schedule we request and will locate any documents selected by us for testing. At the conclusion of the engagement, management will complete the appropriate sections of the Data Collection Form that summarized our audit findings. It is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. If applicable, we will provide copies of our report for you to include with the reporting package you will submit to pass -through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audits. We will provide copies of our reports to the City; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of RSM and constitutes confidential information and proprietary records of RSM's audit procedures performed, relevant audit evidence obtained, other audit - related workpapers, and conclusions reached. Audit documentation shall not include custom -developed documents, data, reports, analyses, recommendations, and deliverables authored or prepared by RSM for the City under this Letter of Engagement, or any documents belonging to the City or furnished to RSM by the City. However, subject to applicable laws, professional standards, and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to federal or state agencies or its designees, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request, if legally permissible. If requested and required under applicable law, professional standards, or regulations, access to such audit documentation will be provided under the supervision of RSM US, LLP personnel. Furthermore, upon request, we may, if required, provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. City of Tamarac TAMARAC The City For Your Life Purchasing and Contracts Division The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by federal or state agencies. If we are aware that a federal awarding agency, pass -through entity, or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. Mr. Brett Friedman is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be at our standard hourly rates plus out-of-pocket costs (such as report reproduction, word processing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including expenses, will not exceed the following for each fiscal year shown below for a total aggregate five (5) year fee for the audit of annual financial statements of not to exceed $614,500.00. The cost per fiscal year for the audit of annual financial statements shall be as follows: • Fiscal Year 2023 -- $118,000.00 • Fiscal Year 2024 -- $118,000.00 • Fiscal Year 2025 -- $124,000.00 • Fiscal Year 2026 -- $124,000.00 • Fiscal Year 2027 -- $130,500.00 A breakdown of these fees as well as hourly rates for Audit Staff Position is shown in Exhibit A, attached hereto. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoice for these fees will be rendered each month as work progresses and are payable upon presentation. All invoices for fees or other compensation submitted will include sufficient detail to demonstrate compliance with the terms of this Letter of Engagement. In accordance with our firm policies, work may be suspended if your account becomes 30 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report(s). You will be obligated to compensate us for all time expended and to reimburse us for all out -of -pockets costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Either party may terminate this Letter of Engagement upon written notice if circumstances arise that in its judgment would cause its continued performance to result in a violation of law, a regulatory requirement, applicable professional or ethical standards. In the event we are requested or authorized by the City or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagements for the City, the City will, so long as we are not a party to the proceeding in which the information is sought, reimburse us for our professional time and expenses incurred in responding to such requests. Government Auditing Standards require that we provide you with a copy of our most recent external peer System Review Report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our peer review report accompanies this letter. TAMARAC City of Tamarac_ The City For Your Life State of Florida Statutory Requirements: Purchasing and Contracts Division We agree to comply with the following requirements as specifically enumerated in Florida statutes: Scrutinized Companies - 287.135 AND 215.473: By execution of this Agreement, we certify that we are not participating in a boycott of Israel. We further certify that we are not on the Scrutinized Companies that Boycott Israel list, not on the Scrutinized Companies with Activities in Sudan List, and not on the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or have we been engaged in business operations in Syria. Subject to limited exceptions provided in state law, as we understand that the City will not contract for the provision of goods or services with any scrutinized company referred to above. We understand that submitting a false certification shall be deemed a material breach of contract. The City shall provide notice, in writing, to us of the City's determination concerning any false certification. In the event that we are notified of such a determination, we understand that we shall have five (5) days from receipt of notice to refute the false certification allegation. If such false certification is discovered during the active contract term, we shall have ninety (90) days following receipt of the notice to respond in writing and demonstrate that the determination of false certification was made in error. We understand that if we do not demonstrate that the City's determination of false certification was made in error then the City shall have the right to terminate the contract and seek civil remedies pursuant to Section 287.135, Florida Statutes, as amended from time to time. E-Verify: As a condition precedent to entering into this Agreement, and in compliance with Section 448.095, Fla. Stat., we understand that our firm and its Subcontractors shall, register with and use the E-Verify system to verify work authorization status of all employees hired after January 1, 2021 who are assigned to this project. We shall require each of our Subcontractors to provide us with an affidavit stating that the Subcontractor does not employ, contract with, or subcontract with an unauthorized alien. We will maintain a copy of the Subcontractor's affidavit as part of and pursuant to the records retention requirements of this Agreement. Should we, the City or any subcontractor who has a good faith belief that a person or entity with which it is contracting has knowingly violated Section 448.09(1), Fla. Stat. or the provisions of this section it is understood that this shall be grounds for termination of the contract with the person or entity. City, upon good faith belief that a subcontractor knowingly violated the provisions of this section; but we have otherwise complied, shall promptly notify us and we shall immediately terminate the contract with the subcontractor. An agreement or contract terminated under the provisions of this section is not a breach of contract and may not be considered such. Any agreement or contract termination under the provisions of this section may be challenged pursuant to Section 448.095(2)(d), Fla. Stat. We acknowledge that upon termination of this Agreement by the City for a violation of this section by us, that we may not be awarded a public contract for at least one (1) year. We further acknowledge that we will be liable for any additional costs incurred by the City as a result of termination of any contract for a violation of this section. We or our subcontractor(s) shall insert in any subcontracts the clauses set forth in this section; requiring the subcontractors to include these clauses in any lower tier subcontracts. We will be responsible for compliance by any subcontractor or lower tier subcontractor with the clauses set forth in this section. Public Record: We recognize that The City of Tamarac is a public agency subject to Chapter 119, Florida Statutes. The Contractor shall comply with Florida's Public Records Law. Specifically, we understand that under Florida law, we are required to keep and maintain public records required by the City in order to perform the service; upon request from the City's custodian of public records, provide the City with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in this chapter or as otherwise provided by law; ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not TAMARAC City of Tamarac, The City For Your Life Purchasing and Contracts Division disclosed except as authorized by law for the duration of the contract term and following completion of the contract if the contractor does not transfer the records to the City; and upon completion of the Letter of Engagement, transfer, at no cost to the City, all public records in our possession, or keep and maintain public records required by the City to perform the service that we are providing. We will return all original public records to the City upon completion of the Letter of Engagement, and we agree to destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements in accordance with our professional standards and record retention policies. If we keep and maintain public records upon completion of the contract, we agree to meet all applicable requirements for retaining public records. We understand that all public records stored electronically must be provided to the City, upon request from the City's custodian of public records in a format that is compatible with the information technology systems of the City. During the term of the contract, we agree to maintain all of our books, reports and records in accordance with generally accepted accounting practices and standards for records directly related to this Letter of Engagement. The form of all records and reports shall be subject to the approval of the City's Auditor. We agree to make available to the City's Auditor, during normal business hours and in Broward, Dade or Palm Beach Counties, all books of account, reports and records relating to Contractor's performance of this Letter of Engagement. We acknowledge that the City's Public Records Custodian may be reached as follows: IF WE HAVE QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS LETTER OF ENGAGEMENT, WE MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT: CITY CLERK 7525 NW 88TH AVENUE ROOM 101 TAMARAC, FL 33321 (954) 597-3505 CITYC LE RK@)TAMARAC. O RG We agree to incorporate the SUPPLEMENT TO LETTER OF ENGAGEMENT which includes required Federal Contract Provisions as enumerated in Appendix II to Part 200, Code of Federal Regulations which will be in force for any Audits performed utilizing Federal funds, or for Audits of grants which are federally funded. These requirements will not apply to Audit of the City's September 30th Financial Statements. We appreciate the opportunity to be of service to City and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Very truly yours, RESPONSE: This letter correctly sets forth the understanding of City of Tamarac, Florida. RSM US LLP Management Signature: ,�_— -i;,_ TAMARAC City of Tamarac The City For Your Life Purchasing and Contracts Division Title: Brett Friedman, Partner Date: 8/31 /2023 CITY OF TAMARAC Governance signature: J ' Michelle J. G mez Title: Mayor Date: Governance signature l _ _ Levent Sucuoglu *title: City Manager Date: �% �'L) d' MEW TAMARAC City of Tamarac The City For Your Life ,, `lasing and Contracts Division EXHIBIT A - SCHEDULE OF FEES SCHEDULE OF PROPOSED ANNUAL PRICING FOR THE AUDIT OF THE FISCAL YEARS 2023 THROUGH 2O27 FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR AUDITING SERVICES Summary of deliverables Estimated fee Audit services 2023 2024 2025 2026 2027 Financial statement audit $103,000 $103,000 $109,000 $109,000 $115,500 Federal and state single audits 5,000 5,000 5,000 5,000 5,000 Pension fund audits 10,000 10,000 10,000 10,000 10,000 Total $118,000 $118,000 $124,000 $124,000 $130,500 SCHEDULE OF PROFESSIONAL HOURLY FEES FOR AUDITING SERVICES Audit Staff Position Hourly Rates Partners $450.00 per Hour Managers $325.00 per Hour Supervisory Staff $200.00 per Hour Other Staff $120.00 per Hour Admin $100.00 per Hour TAMARAC City of Tamar-(: The City For Your Life Purchasing and Contracts Division SUPPLEMENT TO LETTER OF ENGAGEMENT Appendix II to Part 200 - Contract Provisions for Non - Federal Entity Contracts Under Federal Awards The Federal Contract Provisions provided below are incorporated as a part of this Letter of Engagement. We agree that the provisions contained below from Appendix II to Part 200 — Contract Provisions for Non - Federal Entity Contracts Under Federal Awards (Items A through L) are specifically incorporated as a Supplement to our Letter of Engagement. Management Signature: �� 1-l" Title: Partner Date: 8/31 /2023 In addition to other provisions required by the Federal agency or non -Federal entity, all contracts made by the non -Federal entity under the Federal award must contain provisions covering the following, as applicable. All references to a "Non -Federal Entity" herein shall be construed to mean the City of Tamarac (CITY), its officers, employees, and elected officials. All Provisions shall be included and made a part of the final contract between the CITY and the CONTRACTOR whether specifically included in the final contract document, or referenced within the contract document, in which case these provisions shall be included as a part of the Agreement as if specifically enumerated therein; however, the provisions will ONLY be applicable for grants utilizing federal funds directly from a federal agency, or when the CITY is sub -recipient of federal funds from another agency. The City will inform Audit Firm regarding when these provisions will apply to a specific audit project. In addition to other provisions required by the Federal agency or non -Federal entity, all contracts made by the CITY under the Federal award must contain provisions covering the following, as applicable: (A) Contracts for more than the simplified acquisition threshold, which is the inflation adjusted amount determined by the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council (Councils) as authorized by 41 U.S.C. 1908, must address administrative, contractual, or legal remedies in instances where contractors violate or breach contract terms, and provide for such sanctions and penalties as appropriate. (B) All contracts in excess of $10,000 must address termination for cause and for convenience by the non - Federal entity including the manner by which it will be effected and the basis for settlement. TAMARAC City of Tamarac The City For Your Life Purchasing and Contracts Divisior, (C) Equal Employment Opportunity. Except as otherwise provided under 41 CFR Part 60, all contracts that meet the definition of "federally assisted construction contract" in 41 CFR Part 60-1.3 must include the equal opportunity clause provided under 41 CFR 60-1.4(b), in accordance with Executive Order 11246, "Equal Employment Opportunity" (30 FR 12319, 12935, 3 CFR Part, 1964-1965 Comp., p. 339), as amended by Executive Order 11375, "Amending Executive Order 11246 Relating to Equal Employment Opportunity," and implementing regulations at 41 CFR part 60, "Office of Federal Contract Compliance Programs, Equal Employment Opportunity, Department of Labor." (D) Davis -Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non -Federal entities must include a provision for compliance with the Davis -Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, "Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction"). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week. The non -Federal entity must place a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The decision to award a contract or subcontract must be conditioned upon the acceptance of the wage determination. The non -Federal entity must report all suspected or reported violations to the Federal awarding agency. The contracts must also include a provision for compliance with the Copeland "Anti - Kickback" Act (40 U.S.C. 3145), as supplemented by Department of Labor regulations (29 CFR Part 3, "Contractors and Subcontractors on Public Building or Public Work Financed in Whole or in Part by Loans or Grants from the United States"). The Act provides that each contractor or subrecipient must be prohibited from inducing, by any means, any person employed in the construction, completion, or repair of public work, to give up any part of the compensation to which he or she is otherwise entitled. The non - Federal entity must report all suspected or reported violations to the Federal awarding agency. (E) Contract Work Hours and Safety Standards Act (40 U.S.C. 3701-3708). Where applicable, all contracts awarded by the non -Federal entity in excess of $100,000 that involve the employment of mechanics or laborers must include a provision for compliance with 40 U.S.C. 3702 and 3704, as supplemented by Department of Labor regulations (29 CFR Part 5). Under 40 U.S.C. 3702 of the Act, each contractor must be required to compute the wages of every mechanic and laborer on the basis of a standard work week of 40 hours. Work in excess of the standard work week is permissible provided that the worker is compensated at a rate of not less than one and a half times the basic rate of pay for all hours worked in excess of 40 hours in the work week. The requirements of 40 U.S.C. 3704 are applicable to construction work and provide that no laborer or mechanic must be required to work in surroundings or under working conditions which are unsanitary, hazardous or dangerous. These requirements do not apply to the purchases of supplies or materials or articles ordinarily available on the open market, or contracts for transportation or transmission of intelligence. (F) Rights to Inventions Made Under a Contract or Agreement. If the Federal award meets the definition of "funding agreement" under 37 CFR § 401.2 (a) and the recipient or subrecipient wishes to enter into a contract with a small business firm or nonprofit organization regarding the substitution of parties, assignment or performance of experimental, developmental, or research work under that "funding agreement," the recipient or subrecipient must comply with the requirements of 37 CFR Part 401, "Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Grants, Contracts and Cooperative Agreements," and any implementing regulations issued by the awarding agency. TAiRti CitY of Tamarac The City For Your Life P��rchasinu and Contracts Divisicr (G) Clean Air Act (42 U.S.C. 7401-7671g.) and the Federal Water Pollution Control Act (33 U.S.C. 1251- 1387), as amended - Contracts and subgrants of amounts in excess of $150,000 must contain a provision that requires the non -Federal award to agree to comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act (42 U.S.C. 7401-7671 q) and the Federal Water Pollution Control Act as amended (33 U.S.C. 1251-1387). Violations must be reported to the Federal awarding agency and the Regional Office of the Environmental Protection Agency (EPA). (H) Debarment and Suspension (Executive Orders 12549 and 12689) - A contract award (see 2 CFR 180.220) must not be made to parties listed on the governmentwide exclusions in the System for Award Management (SAM), in accordance with the OMB guidelines at 2 CFR 180 that implement Executive Orders 12549 (3 CFR part 1986 Comp., p. 189) and 12689 (3 CFR part 1989 Comp., p. 235), "Debarment and Suspension." SAM Exclusions contains the names of parties debarred, suspended, or otherwise excluded by agencies, as well as parties declared ineligible under statutory or regulatory authority other than Executive Order 12549. (1) Byrd Anti -Lobbying Amendment (31 U.S.C. 1352) - Contractors that apply or bid for an award exceeding $100,000 must file the required certification. Each tier certifies to the tier above that it will not and has not used Federal appropriated funds to pay any person or organization for influencing or attempting to influence an officer or employee of any agency, a member of Congress, officer or employee of Congress, or an employee of a member of Congress in connection with obtaining any Federal contract, grant or any other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non -Federal funds that takes place in connection with obtaining any Federal award. Such disclosures are forwarded from tier to tier up to the non -Federal award. (J) See 200.323. (K) See 200.216. (L) See § 200.322.