HomeMy WebLinkAboutCity of Tamarac Resolution R-2013-041Temp. Reso #12336 —April 17, 2013
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CITY OF TAMARAC, FLORIDA
RESOLUTION NO. 2013— V1
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF TAMARAC, FLORIDA AUTHORIZING THE
APPROPRIATE CITY OFFICIALS TO AMEND THE
ORIGINAL AGREEMENT BETWEEN THE CITY OF
TAMARAC AND GLSC & COMPANY, PLLC, FOR ANNUAL
AUDITING SERVICES TO EXTEND THE AGREEMENT FOR
FISCAL YEARS ENDING ON SEPTEMBER 30, 2013,
SEPTEMBER 30, 2014 AND SEPTEMBER 30, 2015
RESPECTIVELY, FOR AN ANNUAL NOT TO EXCEED COST
OF $102,000; 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 utilized due diligence in seeking responses for qualified firms to
provide auditing services to the City; and
WHEREAS, Resolution R-2003-198 dated August 27, 2003, authorized execution of
an agreement with BKR Garcia & Company, PLLC (Contractor) providing for annual
auditing services, a copy of said resolution and agreement is hereto on file in the City
Clerk's office; and
WHEREAS, the acquisition process utilized in 2003 was conducted in compliance
with the Auditor Selection Procedure requirements enumerated in Florida Statutes Chapter
218.391; and
WHEREAS, the firm of BKR Garcia & Company, PLLC, changed their name to
GLSC & Company, PLLC effective January 1, 2008; and
Temp. Reso #12336 —April 17, 2013
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WHEREAS, the City has contracted with GLSC & Company, PLLC, since 2003 to
perform the City's independent annual audit; and
WHEREAS, Resolution R-2010-100 dated July 14, 2010, a copy of which is on
file with the City Clerk's office amended the scope of services to include auditing of
various pension trust funds in conformity with U.S. generally accepted accounting
principles; including the City of Tamarac Police Officers' Pension Trust Fund, the City of
Tamarac Firefighters' Pension Trust Fund, the City of Tamarac General Employees'
Pension Trust Fund and the City of Tamarac Elected and Appointed Officers and Non -
Represented Employees Retirement Fund; and
WHEREAS, GLSC & Company, PLLC has proposed to perform current City
auditing services plus the expanded scope of work of auditing all pension trust funds for
the current Fiscal Year 2013 cost of $102,000 which represents a considerable savings
to the City; and
WHEREAS, additional savings will be realized by maintaining the Fiscal Year
2014 pricing of $102,000 firm through the fiscal year ending September 30, 2015 with
no increase in price; and
WHEREAS, an extension of the agreement with GLSC & Company, PLLC will
provide for the necessary continuity required because of their knowledge and extensive
past experience with the City of Tamarac at a considerable cost savings to the City; and
Temp. Reso #12336 —April 17, 2013
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WHEREAS auditing services is a professional service which is exempted from
competitive competition by Section 6-148 (a) (13) of the Tamarac Procurement Code;
me
WHEREAS, GLSC & Company, PLLC, has provided the City with a Letter of
Engagement dated April 15, 2013 included herein as Exhibit "A"; and
WHEREAS, the letter of Engagement provides a three year agreement with annual
fees not to exceed $102,000 for the term of the contract extension; and
WHEREAS, available funds exist in the current budget for said purpose; and
WHEREAS, GLSC & Company, PLLC, has provided qualitative auditing services in
accordance with the terms of the agreement; and
WHEREAS, the Director of Financial Services and the Controller recommend that
the agreement with GLSC & Company, PLLC, be extended for a three year period to
provide annual auditing services for fiscal years ending September 30, 2013, September
30, 2014 and September 30, 2015; and
WHEREAS, the City Commission of the City of Tamarac, Florida deems it to be in
the best interests of the citizens and residents of the City of Tamarac to extend the contract
between the City of Tamarac, Florida and GLSC & Company, PLLC, for a three year
period for fiscal years ending September 30, 2013, September 30, 2014 and September
30, 2015 to serve as the City's external Auditor, and the external auditor for the various
pension trust funds enumerated herein at a cost not to exceed $102,000 annually, and to
authorize the appropriate City officials to execute Agreement Amendment 5, attached
hereto as Exhibit "B", and the letter of Engagement included herein as Exhibit "A".
Temp. Reso #12336 —April 17, 2013
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NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA:
SECTION 1: The foregoing "WHEREAS" clauses are HEREBY ratified and
confirmed as being true and correct and are hereby made a specific part of this Resolution
upon adoption hereof and all exhibits referenced and attached hereto are incorporated
herein and made a specific part of this resolution.
SECTION 2: The appropriate City officials are hereby authorized to execute
Agreement Amendment Number 5, attached hereto as Exhibit "B" to extend the Agreement
between the City of Tamarac, Florida, and GLSC & Company, PLLC for auditing services
for a three year period for fiscal years ending September 30, 2013, September 30, 2014
and September 30, 2015, and the Letter of Engagement dated April 15, 2013 attached
hereto as Exhibit "A".
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 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.
'1
Temp. Reso #12336 —April 17, 2013
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E
PASSED, ADOPTED AND APPROVED this U day of , 2013.
BETH T LABIS O,
MAYOR
ATTEST:
PATRICIA TEUF , CMC
INTERIM CITY CLERK
I HEREBY CERTIFY THAT I HAVE
APPROVED THIS RESOLUTION
AS TO FORM
A wlk'& s ""
SAMUtL S. GO
CITY ATTORNEY
1
RECORD OF COMMISSION VOTE:
MAYOR TALABISCO
DIST 1: COMM. BUSHNELELt�
DIST 2: COMM. ATKINS-GRA
DIST 3: COMM. GLASSERtttv_
DIST 4: V/M. DRESSLER
GLSC & COMPANY, PUC
certified public accountants
April 15, 2013
Mr. Michael Cernech
City Manager
City of Tamarac, Florida
7525 NW 88th Avenue
Tamarac, Florida 33321
6303 Blue Lagoon Drive, Suite 200
Miami, Florida 33126-6025
Ph: (305) 373-0123 • (800) 330-4728
Fax: (305) 374-4415
www.gisccpa.com
We are pleased to confirm our understanding of the services we are to provide City of Tamarac, Florida
for the years ending September 30, 2013, 2014, and 2015. We will audit the financial statements of the
governmental activities, the business -type activities, each major fund, and the aggregate remaining fund
information, which collectively comprise the basic financial statements, of City of Tamarac, Florida (the
"City") as of and for the years ending September 30, 2013, 2014, and 2015. 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:
1) Schedule of expenditures of federal awards and state financial assistance projects.
2) Combining and individual fund statements
An Independent Member of
B KR
INTERNATIONAL
Firms In principal Cities Worldwide
Mr. Michael Cernech
City Manager
City of Tamarac, Florida
April 15, 2013
Page 2
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 years
ending September 30, 2013, 2014, and 2015.
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 basic financial statements are
fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles
and to report on the fairness of the supplementary information referred to in the second paragraph when
considered in relation to the financial statements as a whole. The objective also includes reporting on —
Internal control 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 the Single Audit Act
Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non -
Profit Organizations and Chapter 10.550, Rules of the Florida Auditor General.
The reports on internal control and compliance will each include a statement that the report is intended
solely for the information and use of management, the body or individuals charged with governance,
others within the entity specific legislative or regulatory bodies, federal and State awarding agencies, and
if applicable, pass -through entities and is not intended to be and should not be used by anyone other than
these specified parties.
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
OMB Circular A-133, 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 OMB Circular A-133 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. If our opinions on the financial
statements or the Single Audit compliance opinions are other than unqualified (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.
GLSC & COMPANY, PLLC
,... certified public accountants
Mr. Michael Cernech
City Manager
City of Tamarac, Florida
April 15, 2013
Page 3
Management Responsibilities
Management is responsible for the basic financial statements and all accompanying information as well
as all representations contained therein. Management is also responsible for identifying government
award programs and understanding and complying with the compliance requirements, and for preparation
of the schedule of expenditures of federal awards and state financial assistance projects in accordance
with the requirements of OMB Circular A-133 and Chapter 10.550, Rules of the Florida Auditor General.
As part of the audit, we will assist with preparation of your financial statements, schedule of expenditures
of federal awards and state financial assistance projects, and related notes. You are responsible for
making all management decisions and performing all management functions relating to the financial
statements, schedule of expenditures of federal awards and state financial assistance projects, and
related notes and for accepting full responsibility for such decisions. You will be required to acknowledge
in the written representation letter our assistance with preparation of the financial statements and
schedule of expenditures of federal awards and state financial assistance projects and that you have
reviewed and approved the financial statements, schedule of expenditures of federal awards and state
financial assistance projects, and related notes prior to their issuance and have accepted responsibility
for them. Further, you are required to designate an individual with suitable skill, knowledge, or experience
to oversee any nonaudit services we provide and for evaluating the adequacy and results of those
services and accepting responsibility for them.
Management is responsible for 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 and that there is reasonable assurance that government
programs are administered in compliance with compliance requirements. You are also responsible for the
selection and application of accounting principles; for the fair presentation in the financial statements of
the respective financial position of the governmental activities, the business -type activities, each major
fund, and the aggregate remaining fund information of the City and the respective changes in financial
position and, where applicable, cash flows 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 ensuring that management is reliable and financial information is reliable and properly recorded.
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 written representation letter that the effects of any uncorrected misstatements
aggregated by us during the current engagement and pertaining to the latest period presented are
immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
GLSC & COMPANY, PLLC
certified public accountants
Mr. Michael Cernech
City Manager
City of Tamarac, Florida
April 15, 2013
Page 4
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 or illegal acts affecting the government
involving (1) management, (2) employees who have significant roles in internal control, and (3) others
where the fraud or illegal acts 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 entity complies
with applicable laws, regulations, contracts, agreements, and grants. Additionally, as required by OMB
Circular A-133 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 in conformity with OMB Circular A-133 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
include the audited financial statements with any presentation of the schedule of expenditures of federal
awards and state financial assistance projects that includes our report thereon or 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 awards and state financial assistance projects in
accordance with OMB Circular A-133 and Chapter 10.550, Rules of the Florida Auditor General; (2) that
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 OMB Circular A-133 and Chapter
10.550, Rules of the Florida Auditor General; (3) that 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.
You are also responsible for the preparation of the other supplementary information, which we have been
engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to
include our report on the supplementary information in any document that contains and indicates that we
have reported on the supplementary information. You also agree to include the audited financial
statements with any presentation of the supplementary information that includes our report thereon or
make the audited financial statements readily available to users of the supplementary information no later
than the date the supplementary information is issued with our report thereon. Your responsibilities
include acknowledging to us in the written representation letter that (1) you are responsible for
presentation of the supplementary information in accordance with GAAP; (2) that you believe the
supplementary information, including its form and content, is fairly presented in accordance with GAAP;
(3) that 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.
GLSC & COMPANY, PLLC
certified public accountants
Mr. Michael Cernech
City Manager
City of Tamarac, Florida
April 15, 2013
Page 5
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 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 judgment about the number of transactions to be
examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting
policies used and the reasonableness of significant accounting estimates made by management, as well
as evaluating the overall presentation of the financial statements. We will plan and perform the audit to
obtain reasonable rather than absolute assurance about whether the financial statements are free of
material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of
assets, or (4) violations of laws or governmental regulations that are attributable to the entity or to acts by
management or employees acting on behalf of the entity. 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 or any fraudulent financial reporting or misappropriation of assets that come to our
attention. We will also inform the appropriate level of management of any violations of laws or
governmental regulations that come to our attention, unless clearly inconsequential, 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 is limited to the period covered by our audit and does not extend to any
later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the
accounts, and may include direct confirmation of receivables and certain other assets and liabilities by
correspondence with selected individuals, funding sources, creditors, and financial institutions. We will
request written representations from your attorneys as part of the engagement, and they may bill you for
responding to this inquiry. At the conclusion of our audit, we will require certain written representations
from you about the financial statements and related matters.
GLSC & COMPANY, PLLC
certified public accountants
Mr. Michael Cernech
City Manager
City of Tamarac, Florida
April 15, 2013
Page 6
Audit Procedures —Internal Controls
Our audit will include obtaining an understanding of the entity and its environment, including internal
control, sufficient to assess the risks of material misstatement of the financial statements and to design
the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the
effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud
that are material to the financial statements and to preventing and detecting misstatements resulting from
illegal acts and other noncompliance matters that have a direct and material effect on the financial
statements. Our tests, if performed, 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 OMB Circular A-133 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 and State 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 OMB Circular A-133 and Chapter 10.550,
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 OMB Circular A-133 and Chapter
10.550, 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.
OMB Circular A-133 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 the OMB CircularA-133 Compliance Supplement 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
OMB Circular A-133 and Chapter 10.550, Rules of the Florida Auditor General.
GLSC & COMPANY, PLLC
certified public accountants
Mr. Michael Cernech
City Manager
City of Tamarac, Florida
April 15, 2013
Page 7
Engagement Administration, Fees, and Other
We may from time to time, and depending on the circumstances, use third -party service providers in
serving your account. We may share confidential information about you with these service providers, but
remain committed to maintaining the confidentiality and security of your information. 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 service providers 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 we
request and will locate any documents selected by us for testing.
At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection
Form that summarizes our audit findings. It is management's responsibility to 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.
The audit documentation for this engagement is the property of GLSC & Company, PLLC and constitutes
confidential information. However, pursuant to authority given by law or regulation, we may be requested
to make certain audit documentation available to Federal or State agencies or its designee, providing
direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of
the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such
request. If requested, access to such audit documentation will be provided under the supervision of GLSC
& Company, PLLC personnel. Furthermore, upon request, we may provide copies of selected audit
documentation to the aforementioned parties. These parties may intend, or decide, to distribute the
copies or information contained therein to others, including other governmental agencies.
The audit documentation for this engagement will be retained for a minimum of five years after the report
release or for any additional period requested by the 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.
GLSC & COMPANY, PLLC
certified public accountants
Mr. Michael Cernech
City Manager
City of Tamarac, Florida
April 15, 2013
Page 8
Pablo Llerena 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 $102,000. Our standard hourly rates vary according to the degree of responsibility involved
and the experience level of the personnel assigned to your audit. Our invoices for these fees will be
rendered each month as work progresses and are payable on presentation. 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-pocket 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.
Government Auditing Standards require that we provide you with a copy of our most recent external peer
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 2010 peer review accompanies this letter.
We appreciate the opportunity to be of service to City of Tamarac, Florida and believe this letter
accurately summarizes the significant terms of our engagement. If you have any questions, please let us
know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed
copy and return it to us.
Very truly yours,
GLSC & COMPANY, PLLC
Pablo Llerena, CPA
RESPONSE:
This letter correctly sets forth the understanding ofCity f Tamarac, Florida.
W&M Q Cemedt
Title:
CKYMMMW
Date:
GLSC & COMPANY, PLLC
certified public accountants
HBHEVIA, BEAGLES & COMPANY, P. A.
PROFESSIONAL CONSULTING GROUP
CERTIFIED PUBLIC ACCOUNTANTS
System Review Report
December 8, 2010
To the Owners of GLSC & Company, PLLC
And the Peer Review Committee of the Florida Institute of CPAs
We have reviewed the system of quality control for the accounting and auditing practice of
GLSC & Company, PLLC (the firm) in effect for the year ended June 30, 2010. Our peer review was
conducted in accordance with the Standards for Performing and Reporting on Peer Reviews
established by the Peer Review Board of the American Institute of Certified Public Accountants.
The firm is responsible for designing a system of quality control and complying with it to
provide the firm with reasonable assurance of performing and reporting in conformity with
applicable professional standards in all material respects. Our responsibility is to express an
opinion on the design of the system of quality control and the firm's compliance therewith
based on our review. The nature, objectives, scope, limitations of, and the procedures
performed in a System Review are described in the standards at www.aicpa.org/prsummary.
As required by the standards, engagements selected for review included engagements
performed under the Government Auditing Standards and audits of employee benefit plans.
In our opinion, the system of quality control for the accounting and auditing practice of GLSC &
Company, PLLC in effect for the year ended June 30, 2010, has been suitably designed and
complied with to provide the firm with reasonable assurance of performing and reporting in
conformity with applicable professional standards in all material respects. Firms can receive a
rating of pass, pass with deficiency (ies) or fail. GLSC & Company, PLLC has received a peer
review rating of pass.
s
Certified Public Acc tants
CI
City of Tamarac
AGREEMENT AMENDMENT # 5
BETWEEN THE CITY OF TAMARAC
AND
GLSC & COMPANY, PLLC
and Contracts Division
The City of Tamarac, a municipal corporation, with principal offices located at 7525
NW 88th Avenue, Tamarac FL 33321 (CITY), and GLSC & Company, PLLC, a Florida
Limited Liability Corporation with principal offices located at 6303 Blue Lagoon Drive, Suite
200, Miami, FL 33126, (AUDITOR); agree to amend the original Agreement dated August
26, 2003 as follows:
ARTICLE 1 — EFFECTIVE DATE: The City and GLSC & Company, PLLC agree to
extend the existing agreement for a period of three (3) years, effective for the audit to be
conducted for Fiscal Year 2013.
ARTICLE 2 — SERVICE TO BE PERFORMED BY AUDITOR: Amend as follows:
The AUDITOR shall perform the services in accordance with the provisions
contained in the Request for Proposals attached hereto as Attachment "A", as amended
and superseded by GLSC Engagement Letter dated April 15, 2013, which is hereby
incorporated in its entirety and made a part of this Agreement. Such additional
authorizations will be in the form of a Purchase Order or revised Engagement Letter. Each
Purchase Order or revised Engagement Letter as appropriate will set forth a specific
Scope of Services, amount of compensation and completion date.
Article 3 — COMPENSATION: Amend as follows:
The CITY shall pay AUDITOR in accordance with the fee schedule below.
Year 1
$77,000
Year 2
$80,000
Year 3
$83,500
Year 4
$89,500 (Renewal Option 1)
Year 5
$99,500 (Renewal Option 2)
Year 6
$99,500 (Extension Year 1)
Year 7
$104,475 (Extension Year 2)
City of Tamarac Purchasing and Contracts Division
Year 8
$110.000 (2010 approved Extension Year 1)
Year 9
$110,000 (2010 approved Extension Year 2)
Year 10
$110,000 (2010 approved Extension Year 3)
Year 11
$102,000 (2013 approved Extension Year 1)
Year 12
$102,000 (2014 approved Extension Year 2)
Year 13
$102,000 (2015 approved Extension Year 3)
All other provisions of the original agreement remain in effect as written.
Remainder of Page Intentionally Blank
IN WITNESS WHEREOF, the parties hereby have made and executed this
Amendment to Agreement on the respective dates under each signature, the City of
Tamarac signing through its Mayor and City Manager, and GLSC & Company, PLLC, by
and through its Managing Agent, duly authorized to execute same.
AT T:
Patricia Teufel, CMC
Interim City ler
Date
L : ESTABt1SHE®
Cc _
o\
ATTEST:
N./A
(Corporate Secretary)
None
Type/Print Name of Corporate Secy
(CORPORATE SEAL)
CITY OF T MARAC
A�w
Beth Talabisco, Mayor
S'Iy'o
Date
*IV
ichael C. Cernech, City Manager
s-to-13
Date
Appro ; d as to form and legal sufficiency:
l
S uel S. do-reA, Pity Attorney
'071X
Date
GLSC & COMPANY. PLLC
Company Name
Signature of Man ging Agent
Pablo R. Llerena
Type/Print Name of Managing Agent
4�L'�o 13
Date
City of Tamarac Purchasing and Contracts Division
--------------
CORPORATE ACKNOWLEDGEMENT
STATE OF�.e�
:SS
COUNTY OF -J4L)F-
I HEREBY CERTIFY that on this day, before me, an Officer duly authorized in the State
aforesaid and in the County aforesaid to take acknowledgments, personally appeared
Pablo R. Llerena Managing Agent of GLSC & Company, PLLC, a Florida Limited Liability
Corporation, to me known to be the person(s) described in and who executed the
foregoing instrument and acknowledged before me that he/she executed the same.
WITNESS my hand and official seal this Z day of 9*1 , 2013.
'Or NOary Public State of Florida
Manuel Garcia
My Commission EE121924
or n'y Expires 11/16/2015
Si nature of Notary Public
Sta a of Florida at Large
Print, Type or Stamp
Name of Notary Public
Personally known to me or
❑ Produced Identification
Type of I.D. Produced
❑ DID take an oath, or
❑ DID NOT take an oath.