HomeMy WebLinkAboutCity of Tamarac Resolution R-2008-0731
Temp. Reso #11409
May 12, 2008
Page 1 of 4
Revision 1: 5/21 /08
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. 2008— 13
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 (FORMERLY
BKR GARCIA & COMPANY, PLLC), FOR ANNUAL AUDITING
SERVICES TO EXTEND THE AGREEMENT FOR A THREE
YEAR PERIOD BEGINNING WITH THE FISCAL YEAR
ENDING SEPTEMBER 30, 2008; FOR A NOT TO EXCEED
COST OF $99,500, $104,475, AND $110,000 FOR FISCAL
YEARS ENDING ON SEPTEMBER 30TH 2008, 2009 AND
2010 RESPECTIVELY, 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 firm of BKR Garcia & Company, PLLC, changed their name to
GLSC & Company, PLLC effective January 1, 2008, in accordance with a December 3,
2007, correspondence attached hereto as Exhibit "A"; and
Temp. Reso #11409
May 12, 2008
Page 2 of 4
Revision 1: 5/21/08
WHEREAS, the City has contracted with GLSC & Company, PLLC, forthe pastfive
years to perform the City's independent annual audit; and
WHEREAS, recent staffing changes in the Financial Services Department including
the departure of the former Controller have resulted in a need for additional continuity in
auditing services; 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; and
WHEREAS auditing services is a professional service which is exempted from
competitive competition by Section 6-151 (2) of the City of Tamarac Purchasing Code; and
WHEREAS, GLSC & Company, PLLC, formerly known as BKR Garcia & Company,
PLLC, has provided the City with a Letter of Engagement included herein as Exhibit "B",
and
WHEREAS, the letter of Engagement provides a three year agreement with annual
fees not to exceed $99,500, $104,475 and $110,000 for successive years of the contract
extension; and
WHEREAS, available funds exist in the current budget for said purpose; and
WHEREAS, GLSC & Company, PLLC, formerly known as BKR Garcia & Company,
PLLC, has provided qualitative auditing services in accordance with the terms of the
agreement; and
WHEREAS, the Director of Financial Services and the Acting Controller
recommend that the agreement with GLSC & Company, PLLC, formerly known as BKR
Temp. Reso #11409
May 12, 2008
Page 3 of 4
Revision 1: 5/21 /08
Garcia & Company, be extended for an additional three year period to provide annual
auditing services; 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, formerly known as
BKR Garcia & Company, PLLC, for a period of three years as the City's external Auditor
and to authorize the appropriate City officials to execute Agreement Amendment 3,
attached hereto as Exhibit "C".
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.
SECTION 2: The appropriate City officials are hereby authorized to exercise
the third and final renewal option between the City of Tamarac, Florida, and GLSC &
Company, PLLC, for annual auditing services, and to execute Agreement Amendment
Number 3, attached hereto as Exhibit "C" to extend the Agreement for an additional three
year period.
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.
Temp. Reso #11409
May 12, 2008
Page 4 of 4
Revision 1: 5/21/08
SECTION 5: This Resolution shall become effective immediately upon its
passage and adoption.
PASSED, ADOPTED AND APPROVED thisr)-90day of , 2008.
ATTEST:
MARION SWENSON, CM
CITY CLERK
I HEREBY CERTIFY that
I have approved this
RESOLUTION as to form.
BETH .�
MAYOR
RECORD OF COMMISSION VOTE:
MAYOR FLANSBAUM-TALABISCO
DIST 1: COMM PORTNER
DIST 2: COMM ATKINS-GRAD
DIST 3: V/M SULTANOF j
DIST 4: COMM. DRESSLER
J
E
of Tamarac Purchasirur and Contracts Division
AGREEMENT AMENDMENT #3
BETWEEN THE CITY OF TAMARAC
AND
GLSC & COMPANY, PLLC
The City of Tamarac, a municipal corporation, with principal offices located at 7525
NW 88t' Avenue, Tamarac FL 33321 (CITY), and GLSC & Company, PLLC, a Florida
Limited Liability Corporation (formerly BKR Garcia & Company, PLLC, a Florida Limited
Liability Corporation), with principal offices located at 1110 Brickell Avenue, Suite 901,
Miami, FL 33131, (AUDITOR), agree to amend the original Agreement dated August 26,
2003 as follows:
PREAMBLE: Correct AUDITOR'S information to reflect change in name as follows:
THIS AGREEMENT made and entered into this 26th day of August ,
2003, by and between the City of Tamarac, a municipal corporation of the State of Florida
with principal offices located at 7525 NW 88t' Avenue, Tamarac, FL 33321 hereinafter
referred to as CITY, and BKR GaFGia & Gempanyj GLSC & Company, PLLC, a Florida
Limited Liability Corporation with offices located at 1110 Brickell Avenue, Suite 901, Miami,
FL 33131 hereinafter referred to as AUDITOR:
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 2008.
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
Year 8
$110,000
Extension Year 3
City of Tamarac Purchasing and Contracts Division
Amend Article 20 - Notice to reflect a corporate name change as follows:
ARTICLE 20 -- NOTICE: Amend as follows:
Any notice, demand, communication, or request required or permitted hereunder
shall be in writing and delivered in person or delivered in person, sent by U.S. certified mail,
U.S. Express Mail, air or ground courier services, or by messenger service as follows:
l:0"i
City Manager
City of Tamarac
7525 NW 88th Avenue
Tamarac, Florida 33321-2401
With a copy to the City Attorney at the following address.
Goren, Cherof, Doody & Ezrol, P.A.
3099 East Commercial Blvd., Suite 200
Fort Lauderdale, FL 33308
►_1110111111 a
Pablo Llerena, CPA
Managing Agent
GLSC & Company, PLLC
1110 Brickell Avenue, Suite 901
Miami, FL 33131-3132
(305) 373-0123
All other provisions of the original agreement remain in effect as written.
Remainder of Page Intentionally Blank
City of Tamarac
Polchasiog and Contracts Division
*---- - ... 1".....
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.
ATTEST:
--Marion Swenson, CIVIC
City Clerk
Date
ATTEST:
N./A
(Corporate Secretary)
None
Type/Print Name of Corporate Secy
CITY OF TAMARAC
r
Beth Flansbaum-Talabisco, Mayor
Date
Jeffrey E./Miller, City Manager
Date
as t9rjbrm and legal sufficiency:
I S./G&jen, City Attorney
Date
GLSC & COMPANY, PLLC
Company Name
e" OtLo4 1
Signature of Managing Agent
Pablo R. Llerena
Type/Print Name of Managing Agent
MAY 9 2o o 8
(CORPORATE SEAL) Date
......................................
J
City of Tamarac, Purchasing and Contracts Division
CORPORATE ACKNOWLEDGEMENT
STATE OF
:SS
COUNTY OF rJW
-
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 day of , 2008.
,17
lotarvP_ublic
taWAXUjWMnKvi ge
MY COMMISSION N DI1709797
G)(r{RES. Nnva�tdMr In, 20I I
Y FI Nw.,, Dia BA Aauc. CO
i ype ar tamp
Name of Notary Public
[)Q Personally known to me or
❑ Produced Identification
Type of I.D. Produced
Qj DID take an oath, or
❑ DID NOT take an oath.
N
' GLSC
;A ,
April 10, 2008
COMPANY, PLLC
c�rti.fied public accountants
Mr. Jeffrey Miller
City Manager
City of Tamarac, Florida
7525 N.W. 88"i Avenue
Tamarac, Florida 33321-2401
Dear Mr. Miller:
1110 Brickell Avenue, Suite 901
Miami, Florida 33131-3132
Ph: (305) 373-0123 • (800) 330-4728
Fax: (305) 374-4415
www.glsccpa.com
We are pleased to confirm our understanding of the services we are to provide City of Tamarac, Florida (the "City")
for the years ending September 30, 2008, 2009 and 2010. 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 as of and for the years
ending September 30, 2008, 2009 and 2010_ Accounting standards generally accepted in the United States
provide for certain required supplementary information (RSI), such as management's discussion and analysis
(MD&A), to accompany City's basic financial statements. As part of our engagement, we will apply certain limited
procedures to City's RSI. These limited procedures will consist principally of inquiries of management regarding
the methods of measurement and presentation, which management is responsible for affirming to us in its
representation letter. Unless we encounter problems with the presentation of the RSI or with procedures relating
to it, we will disclaim an opinion on it. 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 Contributions on Employees' Pension Funds
Supplementary information other than RSI, such as combining and individual fund financial statements, also
accompanies the City's basic financial statements. We will subject the following supplementary information to the
auditing procedures applied in our audit of the basic financial statements and will provide an opinion on it in
relation to the basic financial statements:
1) Schedule of expenditures of federal awards and state financial assistance projects
2) Combining and individual fund financial statements and schedules
The following additional information accompanying the basic financial statements will not be subjected to the
auditing procedures applied in our audit of the financial statements, and for which our auditor's report will disclaim
an opinion.
1) Introductory section
2) Statistical section
Audit Objectives
The objective of our audit is the expression of opinions as to whether your basic financial statements are fairly
presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report
on the fairness of the additional information referred to in the first paragraph when considered in relation to the
basic financial statements taken as a whole. The objective also includes reporting on —
An Indcpcndent Member of
B K R
Firms In Principal Cities Worldwide
Mr. Jeffrey Miller
City of Tamarac, Florida
Page 2
• Internal control related to the financial statements and compliance with the provisions of applicable laws,
regulations, contracts, agreements, and grants, 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 Auditor General.
The reports on internal control and compliance will each include a statement that the report is intended for the
information and use of the audit committee, management, 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 U.S. generally accepted auditing standards; 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 Auditor General, and will include tests of accounting records, a determination of major program(s) in
accordance with Circular A-133 and Chapter 10.550, 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, we will fully 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 establishing and maintaining internal controls, including monitoring ongoing
activities; 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 of Tamarac and the respective changes in
financial position and, where applicable, cash flows in conformity with U.S. generally accepted accounting
principles; and for federal and state award program compliance with applicable laws and regulations and the
provisions of contracts and grant agreements. Management is responsible for the basic financial statements and
all accompanying information as well as all representations contained therein.
You are responsible for management decisions and functions. As part of the audit, we will prepare a draft of your
financial statements, schedule of expenditures of federal awards and state financial assistance projects, and
related notes. In accordance with Government Auditing Standards, you will be required to review and approve
those financial statements prior to their issuance and have a responsibility to be in a position in fact and
appearance to make an informed judgment on those financial statements. Further, you are required to designate
a qualified management -level individual to be responsible and accountable for overseeing our services.
Management is responsible for making all financial records and related information available to us, including
identifying significant vendor relationships in which the vendor has the responsibility for program compliance and
for the accuracy and completeness of that information. Management's responsibilities include adjusting the
financial statements to correct material misstatements and for confirming to us in the 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
hole.
GLSC & COMPANY, PLLC
"? ? certified public accountants
u
Mr. Jeffrey Miller
City of Tamarac, Florida
Page 3
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, 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.
Management is responsible for establishment and maintenance of a process for tracking the status of audit
findings and recommendations. Management is also responsible for identifying for us previous audits or other
engagements or 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 or other engagements 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, and the timing and format related thereto.
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. 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 an audit is designed to provide reasonable, but not absolute assurance 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. 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 you of any material errors and any fraudulent financial reporting or
misappropriation of assets that come to our attention. We will also inform you of any violations of laws or
governmental regulations that come to our attention, unless clearly inconsequential. We will include such matters
in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our
audit and does not extend to any later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts,
and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain
other assets and liabilities by correspondence with selected individuals, 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 also require certain written representations from
you about the financial statements and related matters.
a GLSC & COMPANY, PLLC
certified public accountants
Mr. Jeffrey Miller
City of Tamarac, Florida
Page 4
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, 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
and state financial assistance projects. 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.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies. 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 professional standards, Government Auditing Standards,
and OMB Circular A-133.
Audit Procedures-•—Compllance
As part of obtaining reasonable assurance about whether the financial statements are free of material
misstatement, we will perform tests of City's compliance with applicable laws and regulations and the provisions
of 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 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 test of transactions
and other applicable procedures described in the OMB Circular A-133 and Chapter 10,550 Compliance
Supplement for the types of compliance requirements that could have a direct and material effect on each of
City's major programs. The purpose of those procedures will be to express an opinion on 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.
GLSC & COMPANY, PLLC
'; certified public accountants
Mr. Jeffrey Miller
City of Tamarac, Florida
Page 5
Audit 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 and sign the Data Collection
Form that summarizes our audit findings. We will provide an original and print -ready master of our reports to the
City; however, 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 a
corrective action plan) along with the Data Collection Form to the designated federal clearinghouse and, if
appropriate, 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. At the conclusion
of the engagement, we will provide information to management as to where the reporting packages should be
submitted and the number to submit.
The audit documentation for this engagement is the property of GLSC and Company, PLLC and constitutes
confidential information. However, we may be requested to make certain audit documentation available to
governmental agencies pursuant to authority given to them by law or regulation. We will notify you of any such
request. If requested, access to such audit documentation will be provided under the supervision of GLSC and
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.
If we are aware that a federal or state 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.
Our fees for these services will be at our standard hourly rates plus out-of-pocket costs (such as report
reproduction, typing, postage, travel, copies, telephone, etc.) except that we agree that our gross fee, including
expenses, will not exceed $99,500, 104,500 and 110,000 for the years ending September 30, 2008, 2009 and
2010, respectively. 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.
w,.
GLSC & COMPANY, PLLC
certified public accountants
Mr. Jeffrey Miller
City of Tamarac, Florida
Page 6
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 2007 peer review report and letter of comment accompanies this letter.
We appreciate the opportunity to be of service to City of Tamarac 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 AND COMPANY, PLLC
(Formerly BKR Garcia and Company, PLLC)
i
Pablo R. Llerena, CPA
RESPONSE:
This letter correctly sets forth the understanding of City of Tamarac
By:
Title: Jeffrey L, Miller
Ci Manager
Date:
,44
GLSC & COMPANY, PLLC
`4
�'; certified public accounranis
HBHEVIA, BEAGLES & COMPANY, P. A.
PROFESSIONAL CONSULTING GROUP
CERTIFIED PUBLIC ACCOUNTANTS
November 7, 2007
To the Owners
GLSC & Company, PLLC
f/k/a BKR Garcia & Company, PLLC
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, 2007, A system of quality control
encompasses the firm's organizational structure, the policies adopted and procedures established to
provide it with reasonable assurance of conforming with professional standards. The elements of quality
control are described in the Statements on Quality Control Standards issued by the American Institute of
CPAs (AICPA). The firm is responsible for designing a system of quality control and complying with it
to provide the firm reasonable assurance of conforming with 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 with its system of quality control based on our review.
Our review was conducted in accordance with standards established by the Peer Review Board of the
AICPA. During our review, we read required representations from the firm, interviewed firm personnel
and obtained an understanding of the nature of the firm's accounting and auditing practice, and the design
of the firm's system of quality control sufficient to assess the risks implicit in its practice. Based on our
assessments, we selected engagements and administrative files to test for conformity with professional
standards and compliance with the firm's system of quality control. The engagements selected
represented a reasonable cross-section of the firm's accounting and auditing practice with emphasis on
higher -risk engagements. The engagements selected included among others engagements performed
under Government Auditing Standards and audits of employee benefit plans. Prior to concluding the
review, we reassessed the adequacy of the scope of the peer review procedures and met with firm
management to discuss the results of our review. We believe that the procedures we performed provide a
reasonable basis for our opinion.
In performing our review, we obtained an understanding of the system of quality control for the firm's
accounting and auditing practice. In addition, we tested compliance with the firm's quality control
policies and procedures to the extent we considered appropriate. These tests covered the application of
the firm's policies and procedures on selected engagements. Our review was based on selected tests
therefore it would not necessarily detect all weaknesses in the system of quality control or all instances of
noncompliance with it. There are inherent limitations in the effectiveness of any system of quality control
and therefore noncompliance with the system of quality control may occur and not be detected.
Projection of any evaluation of a system of quality control to future periods is subject to the risk that the
system of quality control may become inadequate because of changes in conditions, or because the degree
of compliance with the policies or procedures may deteriorate.
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, 2007, has been designed to meet the requirements
of the quality control standards for an accounting and auditing practice established by the AICPA and was
complied with during the year then ended to provide the firm with reasonable assurance of conforming
with professional standards.
As is customary in a system review, we have issued a letter under this date that sets forth comments that
were not considered to be of sufficient significance to affect the opinion expressed in this report.
+ r
�Certr red Public ountants
r
HEVIA, BEAGLES & COMPANY, P. A,
PROFESSIONAL CONSULTING GROUP
CERTIFIED PUBLIC ACCOUNTANTS
November 7, 2007
To the Owners
GLSC & Company, PLLC
f/k/a BKR Garcia & Company, PLLC
We have reviewed the accounting and auditing practice of GLSC & Company, PLLC (the firm)
for the year ended June 30, 2007, and have issued our report thereon dated November 7, 2007.
That report should be read in conjunction with the comments in this letter, which were considered
in determining our opinion. The matters described below were not considered to be of sufficient
significance to affect the opinion expressed in that report.
1. Comment - Newly issued professional standards require documentation of independence
considerations when providing non -attest services to an attest client. The firm has established
policies and procedures to safeguard independence, but has not established a policy for
documenting those considerations on compilation and review engagements. As a result, such
independence considerations were generally not documented on those engagements.
Recommendation - The firm should adopt a policy requiring this documentation and should
hold a training session for all staff to familiarize them with these requirements. Compliance
with this requirement should be evaluated during the firm's next annual inspection.
9�a L
Certified public ountants
•l
2101 SFtnor BYE .n;jran
PRODUCER (954)382-4350 FAX C954)3,S2-2910
SETNOR BYER INSURANCE & R15K
7901 SW 6th Court
Suite 430
Plantation, FL 33324
INsuRCo GESC & Company, PLLC
1110 BRICKELL AVE. STE 901
Suite 901
MIAMI,, FL 33131
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES INOT AMEND, EXTEND OR
ALTER THE COVERAGE .AFIFUROED BY HE POLICIES BELOW.
INSURERS AFFORDING COVERAGE
NAIC #
INSURERA Hartford Casualty Ins Co
29424
INSURER 8:
INSURER C:
n(.9URER D.
INSURER E'
c
THE
vF-RAG.ES
POLICIES
OF IN13URANCE LISTED BELOW
HAVE BEEN ISSUED TO THE INSURED
NAMED ABOVE
FOR THE POLICY
PERIOD INDICTED,
NOTWITHSTAtJOING
ANY
REQUIREMENT
TERM OR CONDITION
OF ANY CONTRACT OR OTHER DOCUMENT
WITH RESPECT
TO WHICH
THIS CERTIFICATE MAY
SE ISSUED OR
MAY
PERTAIN,
T HF INSURANCE AFFORDED
BY THE POLICIES DESCRIBED HEREIN
IS SUBJECT
TO ALL THE TERMS,
EXCLUS1014S AND CONDITIONS
OF SUCH
POLICIES.
AGGREGATE LIMITS SHOWN MAY
HAVE BEEN REDUCED BY PAID
CLAIMS.
INSR
OD'
TYPE OF INSURANCE
POLICI NVIM9ER
POLICY EFFECTIVE
iPOLICY w&Qv TIDRI
LIGHTS
cENERALuaeIWrY
—ILU21SBARMS294 01/01/20D6
01/O1/2009
EACH OCDUPwE7JCE
£ 1,000 000
DAMAGE TO RENTED
x 500,000
X COPA+IENCIAI QENERAL LIA0111TY
MED EXP (Any onn FW9oA)
t 10,00
CI AIMS MADE I ^ I OCCUR
P'BRSONAL & ADV 1INJWRY
t 1 000 , 00
A
nENERA1+rrsREGATE
s 2,000 00
GCN'L AGGREGAIfE WHIT APPLIES PER!PRODUCTS
-COMPIDP AGG
$ 2,000,00C
POLICY' JEC'I LOC
AUTOMOBILra UABILrrY
2MARMS294
01/01/2009
01/01/2009
COMBINED SINGLE LIMIT
7
(EA scelam)
1, 0001 000
ANY AUTO
900ILY0,JWRY
$
ALL OWNEDAUTO3
tPor person}
SCHEDULED AUTOS
A
X HIREDALROS
BOOILvW.IuRY
T
x 'NOWOWNEDAUTOS
(Pnrac Mann
PRO0ERTYOAISAGE
S
(Por neeidanl)
GARAGE WADILI.TY
AUTO ONLY - EA ACCIDENT
S
OTHER THAN EA ACC
I
ANY AUTO
j
AUTO ONLY AGG
EXCESWUMPRELLA LIA9WTY
21SBARMS294
01/01/2008 1
01/01/2009
EACH OCCURRENCE
t 2,000,000
AGGREA",,A,TE
i 2 , 000 , 000
OCCUR El CLAIMS MADE
S
A
;
OEDUCTIBLE
r
I X RETENTION t 10,00
we 5TA7V- arw•
RCE
WORKERS COMPENSATION AND
E.L, EACH ACCIDENT
S
EMPLOYERS LIAIINUIV
ANY PROPRIETORRP.ARTNEfL67(ECI)TIVC
OFFICERLMI:M05R EYCLUDED'1
E.L. DISEASE -EA EMPLOYE
.t
E.L DISEASE - POWCY LIMIT
;
If yos, dMeribe Wndor
SPECIAL PROV1810NS tr41&w
OTNER
DESCRIPTION OF OFERKNONS I LOCATIONS I VEHICLES r EXCLUSIONS ADbQ06Y EN00R96TAENT I $FECIAL PROUPTIONG
SHOULD ANY OF THE ABOVE DES CRISE13 POLICIES BE CANCELLEO'BEFORE THE
EXPIRATION DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL
City of Tamarac 10 DAYS wrUi1'EN NOTICE Ta THE-CERT0HCATE HOLDER NAMED TO THE'LEFT.
Building & Code Compliance Dept
6011 Nob Hill Road BUT FAILURE TO MAIL SUGNiRIOTICF? SFIALLOMPDSE NO OBLIGATION OR LIABILITY
1st Floor OF ANY KIND UPON THE INSURER, ITS AGENTS OR REPRESENTATIVES.
Tamarac, IFL 33321-6200 AUTHORIZODAEPRESENTATWE
Daniel SaWnders/DA'NNY
ACORD 25 42001108) tACORD CORPORATION 1984
iiJill' '0:28AM aEtror .r [ n s u r � r tn. 36 P. [
IMPORTANT
If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. A statement
on this certificate does not confer Rights to the certificate holder in lieu of such endorsement(s).
If SUBROGATION 9S WAIVED, subject to the terms and conditions of the policy, certain policies may
require an endorsement. A statement on this,cerUficate does not confer rights to the certificate
holder in lieu of such endorsement(s).
DISCLAIMER
The Certificate of Insurance an the reverse side of this form does not constitute a contract between
the issuing insurer(s), authorized Representative or producer, and the,certificatle holder, nor does it
affirmatively or negatively amend, extend or alter the coverage afforded -by the policies listed thereon.
ACORD 25 (2001108)
GLSC & COMPANY, PLLC
certified public accountants
c, uM r
Mr. Keith K. Glatz, CPPO
Purchasing and Contracts Manager
7525 NW 88th Avenue
Tamarac, Florida 33321-2401
RE: Agreement Extension — Amendment # 3
RFP 03-12R, Financial Auditing Services
Dear Mr. Glatz:
1110 Brickell Avenue, Suite 901
Miami, Florida 33131-3132
Ph: (305) 373-0123 • (800) 330-4728
Fak: (305) 374-4415
www.glsccpa.com
First of all, we want to thank you for the opportunity to continue to serve the City of Tamarac.
Enclosed you will find two (2) fully executed originals of the Agreement Amendment #3 between the City
of Tamarac and GLSC & Company, PLLC. In addition, we have enclosed an updated Certificate of
Insurance.
If you have any questions, please let us know.
Very truly yours,
GLSC & Company, PLLC
ewao k&4Ua--'
Pablo Llerena, CPA
Managing Agent
An Independent Member of
BKR
Firms In Principal Cities Worldwide
J° BKR GARciA&ComiPAw
certified public accountants
it y
December 3, 2007
1110 Brickell Avenue, Suite 901
Miami, Florida 33131-3132
Ph: (305) 373-0123 • (800) 330-4728
Fax: (305) 374-4415
www.bkr-garcia.com
As part of BKR Garcia & Company, PLLC commitment to keeping our valued clients
informed of all industry developments, we are writing to you regarding; a change in
regulations governing the accounting profession worldwide by the International
Federation of Accountants (IFAC), the European Union and, soon, the American Institute
of Certified Public Accountants.
As you may be aware, BKR Garcia & Company, PLLC in an independent member of
BKR International, a leading global association of independent accounting and business
advisory firms. In order to comply with the regulatory change, independent member firms
of BKR International, including our firm, will be removing the BKR letters from their
names on or before January 1, 2008 and in our case, we are changing the name of the
firm to GLSC & Company, PLLC.
This change will in no way affect our standing as a member of BKR International. As
such, we remain well positioned to continue to offer you all of the services and resources,
both domestically and internationally, to fully meet your individual needs.
We are grateful for your loyalty and look forward to providing you with the highest level
of professional services that you have come to expect. Please do not hesitate to contact
me should you have any questions.
Sincerely,
�f {
BKR Garcia & Company, PLLC
An Independent Member of
BKR
IN FHNN "-
Firms In Principal Cities Worldwide
AC# :::' STATE OF FLORIDA
DEPARTMENT OF BUS BOMSS* AND PROYSS91ONAL REGULATION
BO OP ACCOUNTANCY SEW L08021101095
CENS
02 11 2008 070353936 IAD64298
The ACCOUNTANCY CORPORATION
Named below IS LICENSED
Under the provisions of Chapter 473 FS'.
Expiration dates DEC 31, 2009
GLSC & COMPANY PLLC
1110 BRICKELL AVENUE
SUITE 901
MIAMI FL 33131
CHARLIE GRIST HOLLY BENSON
GOVERNOR SECRETARY
DISPLAY AS REQUIRED BY LAW
CQVER LETTER
TO: Registration Section
Division of Corporations
SUIMECT: BKR GARCIA & COMPANY, PLLC
(Name of Limited Liability Company)
'fhe enclosed Articles of Amendment and fee(s) are submitted for filing.
Please return all correspondence concerning this matter to the following:
MANUEL GARCIA
(Name of Person)
BKR GARCIA & COMPANY, PLLC
A�
(Firm/Company)
4
1110 BRICKELL AVENUE SUITE 901
(Address)
r*r
)
MIAMI, FLORIDA 33131-3132
CD
T
((
(City/State and Zip Code)
b
For further information concerning this matter, please call:
MANUEL GARCIA at (305) 373-0123 Ext. 107
(Name of Person) (Area Code & Daytime Telephone Number)
Enclosed is a check for the following amount:
❑ $25.00 Filing Fee (]S30,00 Filing Fee & 0$55.00 Filing Fee & 0$60.00 Filing Fec.
Certificate of Status Ceti if ied Copy Certificate of Status &
(additional copy is enclosed) Certified Copy
(additional copy is enclosed)
MAILING ADDRESS:
Registration Section
Division of Corporations
P.O. Box 6327
Tallahassee, FL 32314
STREET/COURIER ADDRESS:
Registration Section
Division of Corporations
Clifton Building
2661 Executive Center Circle
Tallahassee, FL 32301
ARTICLES OF AMENDMENT
iro
ARTICLES OF ORGANIZATION
OF
BKR GARCIA & COMPANY, PLLC
(Present Name)
(A Florida Limited Liability Company)
FIRST: The Articles of Organization were filed on May 18, 2005 and assigned
document number 95000049175
SECOND: This amendment is submitted to amend the following:
Name Chan e - GLSC & Company, PLLC
1
Dated October 29
2007
a member or aut orized representative o a
Manuel Garcia
Typed or printed name of signee
Filing Fee: $25.00
Electronic Articles of Organization L05000049178
FILED 8:00 AM
For May 18 2005
Florida Limited Liability Company Sec. Of State
Wine
Article I
The name of the Limited Liability Company is:
(T'LS & COMPANY, PLLC
Article II
The street address of the principal office of the Limited Liability Company is:
1110 BRICKELL. AVENUE
PH-2
MIANII, FL, 33131
The mailing address of the Limited Liability Company is:
1110 BRICKELL AVENUE
PI-1-2
ML#'vII, FL. 33131
Article III
fhe purpose for which this Limited Liability Company- is organized is:
TO PROVIDE ACCOUNTING AND RELATED PROFESSIONAL SERVICES TO
THE PUBLIC
Article IV
The name and Florida street address of the registered agent is:
MANIJEL M GARCIA
1110 BRICKELL AVENUE
PII-2
),IIAMI, FL. 33131
Ilaving been named as registered agent and to accept service of process
for the above stated limited liability company at the place designated
in this certificate, I hereby accept the appointment as registered agent
and agree to act in this capacity. I further agree to comply with the
provisions of all statutes relating to the proper and complete performance
of my duties, and I am faYniliar with and accept the obligations of my
position as registered agent.
Registered Agent Signature. MANUEL, M. GARCIA
Article V
Fhe name and address of managing me inbe;rshnanagers are:
Title: MGRM
MANLTEL M. GARCIA, CPA P.A.
1110 BRICKELL AVENUE, PH-2
MIAMI, FL. 33131
Tille: ?MGRM
PABLO R. I LERI NA. CPA P.A.
1110 BRICKELL ANTNI TE, PH-2
MIAMI, FL. 33131
"Title: MGRM
RICARDO SANTOS, CPA P.A.
II10 BRICKEI,I. 1VFNIJF, PI 1-2
MIAMI. FL. 33131
Signature of member or an authorized representative of a member
Signature: MANUEL DINER
L05000049178
FILED 8:00 AM
May
Of State
Wine