HomeMy WebLinkAboutCity of Tamarac Resolution R-2007-068Temp. Reso #11201
May 1, 2007
Page 1 of 3
CITY OF TAMARAC, FLORIDA
RESOLUTION NO. 2007-
A RESOLUTION OF THE CITY COMMISSION OF THE CITY
OF TAMARAC, FLORIDA AUTHORIZING THE
APPROPRIATE CITY OFFICIALS TO EXERCISE THE THIRD
AND FINAL RENEWAL OPTION TO THE EXISTING
AGREEMENT BETWEEN THE CITY OF TAMARAC AND BKR
GARCIA & COMPANY, PLLC, (FORMERLY GRAU &
COMPANY), FOR ANNUAL AUDITING SERVICES FOR
FISCAL YEAR ENDING SEPTEMBER 30, 2007; FOR A NOT
TO EXCEED COST OF $99,500, 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 City has contracted with BKR Garcia & Company, PLLC, Certified
Public Accountants and Consultants, for the past four years to perform the City's
independent annual audit; and
WHEREAS, the agreement authorized per Resolution R-2003-198 dated August
27, 2003, has an additional option for a third and final renewal option for a subsequent
one-year period; and
Temp. Reso #11201
May 1, 2007
Page 2 of 3
WHEREAS, the firm of Grau & Company, changed their name to BKR Garcia &
Company, PLLC, effective January 1, 2006, in accordance with a April 15, 2006,
correspondence is hereto on file in the City Clerk's office ; and
WHEREAS, BKR Garcia & Company, PLLC, formerly known as Grau & Company,
has provided the City with a Letter of Engagement included herein as Exhibit "A"; and
WHEREAS, the letter of Engagement provides for an annual fee not to exceed
$99,500 for the renewal period; and
WHEREAS, available funds exist in the current budget for said purpose; and
WHEREAS, BKR Garcia & Company, PLLC, formerly known as Grau & Company,
has provided qualitative auditing services in accordance with the terms of the agreement;
and
WHEREAS, the Director of Financial Services and Controller recommend that the
agreement with BKR Garcia & Company, PLLC, formerly known as Grau & Company, be
extended for an additional one 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 BKR Garcia & Company, PLLC, formerly known
as Grau & Company, for a period of one year as the City's external Auditor and to
authorize the appropriate City officials to execute Agreement Amendment 2, attached
hereto as Exhibit "B".
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.
1
1
1
1
Temp. Reso #11201
May 1, 2007
Page 3 of 3
SECTION 2: The appropriate City officials are hereby authorized to exercise
the third and final renewal option between the City of Tamarac, Florida, and BKR Garcia &
Company, PLLC, for annual auditing services, and to execute Agreement Amendment
Number 2, attached hereto as Exhibit "B" to renew the Agreement for an additional one
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.
SECTION 5: This Resolution shall become effective immediately upon its
passage and adoption.
PASSED, ADOPTED AND APPROVED this oeay of , 2007.
ATTEST:
MARION SWEN96N, CMC
CITY CLERK
I HEREBY CERTIFY that
I have approved this
RESOLUTION as to form.
rc✓ fUE OREN
Y TTORNEY
BETH FLANSBAUM TALABISCO
MAYOR
RECORD OF COMMISSION VOTE:
MAYOR FLANSBAUM-TALABISCO
DIST 1: COMM. PORTNER
DIST 2: COMM. ATKINS-GRAD IV, 4
DIST 3: VIM SULTANOF
DIST 4: COMM. DRESSLER
1110 Brickell Avenue, Suite 901
Miami, Florida 33131-3132
Ph: (305) 373-0123 • (800) 330-4728
Fax: (305) 374-4415
www.bkr-garcia.com
Mr. Jeffrey Miller, City Manager
City of Tamarac, Florida
7525 N.W 88 Avenue
Tamarac, Florida 33321-2401
Dear Mr. Miller:
We are pleased to confirm our understanding of the services we are to provide the City of Tamarac, for
the year ended September 30, 2007. 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 entity's basic financial statements of the City of Tamarac as of and for the year
ended September 30, 2007. Also, the document we submit to you will include the following additional
information that will be subjected to the auditing procedures applied in our audit of the basic financial
statements upon which we will provide an opinion in relation to the basic financial statements:
1. Combining and individual fund financial statements and schedules.
2. Schedule of expenditures of federal awards and state financial assistance
The documents will also include the following supplementary information required by generally accepted
accounting principles that will be subjected to certain limited procedures, but will not be audited.
1. Management Discussion and Analysis
2. Budgetary Comparison Schedules.
3. Statistical Section.
4. Required Supplementary Information.
Audit Objectives
The objective of our audits is the expression of an opinion as to whether your financial statements are
fairly presented, in all material respects, in conformity with accounting principles generally accepted in the
United States of America, and to report on the fairness of the additional information referred to in the first
paragraph when considered in relation to the financial statements taken as a whole. The objective also
includes reporting on:
• Internal control related to the financial statements and compliance with laws, regulations, and the
provisions of contracts, grant agreements, and other matters, 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-1 333, Audits of States, Local Governments, and Non -Profit Organizations
and the Florida Single Audit Act and Chapter 10,550 Rules of the Auditor General of the State of
Florida.
An Independent Member of
B KR
IN T EnNATIONAL
Firms In Principal Cities Worldwide
Mr. Jeffrey Miller, City Manager
City of Tamarac, Florida
Page 2
The reports on internal control and compliance will each include a statement that the report is intended for
the information and use of the Mayor, City Commission, 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 then these specified parties.
Our audits 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, the Florida Single Audit Act and Chapter 10.550, Rules of the Auditor
General of the State of Florida, and will include tests of accounting records, a determination of major
program(s) in accordance with Circular A-133 and the Florida Single Audit Act and other procedures we
consider necessary to enable us to express such an opinion and to render the required reports. If our
opinion on the financial statements or the Single Audit compliance opinion is 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 an opinion, we may decline to express an opinion or to issue a
report as a result of this engagement.
Management Responsibilities
Management is responsible for establishing and maintaining internal control and for compliance with the
provisions of contracts, agreements, and grants. In fulfilling this responsibility, estimates and judgments
by management are required to assess the expected benefits and related costs of the controls. The
objectives of internal control are to provide management with reasonable, but not absolute, assurance
that assets are safeguarded against loss from unauthorized use or disposition, that transactions are
executed in accordance with management's authorizations and recorded properly to permit the
preparation of financial statements in accordance with generally accepted accounting principles, and that
federal and state award programs are managed in compliance with applicable laws and regulations and
the provisions of contracts and grant agreements.
Management is responsible for making all financial records and related information available to us. We
understand that you will provide us with such information required for our audit and that you are
responsible for the accuracy and completeness of that information. We will advise you about appropriate
accounting principles and their application and will assist in the preparation of your financial statements,
including the schedule of expenditures of federal and state awards and state financial assistance, but the
responsibility for the financial statements remains with you. That responsibility includes the establishment
and maintenance of adequate records and effective internal control over financial reporting and
compliance, the selection and application of accounting principles, and the safeguarding of assets.
Management is responsible for 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 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 or illegal acts affecting the government
involving (a) management, (b) employees who have significant roles in internal control, and (c) others
where the fraud could have a material effect on the financial statements. You are also responsible for
informing us of your knowledge of any allegations of fraud or suspected fraud or illegal act 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
BKR GARciA &Compmy
q certified public accountants
Mr. Jeffrey Miller, City Manager
City of Tamarac, Florida
Page 3
applicable laws and regulations and for taking appropriate steps to remedy any fraud, illegal acts,
violation of contract agreements or abuse that we may report. Additionally, as required by OMB Circular
A-133 and Chapter 10.550 Rules of the Auditor General of the State of Florida, 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.
As part of the audit, we will assist you in preparing a draft of the financial statements, schedule of federal
awards, state assistance 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 and inform 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.
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 caused by error or fraudulent financial reporting, misappropriation of
assets, or 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 the detecting abuse. As required by the, Single Audit Act Amendments of 1996 and OMB
Circular A-133, the Florida Single Audit Act and Chapter 10.550, Rules of the Auditor General, our audit
will include tests of transactions related to major federal and state awards programs for compliance
with applicable laws and regulations and the provisions of contracts and grant agreements.
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 comes 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 matters that
might arise during 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 audits, we will
also require certain written representations from you about the financial statements and related matters.
Audit Procedures — Internal Controls
In planning and performing our audits, we will consider the internal control sufficient to plan the audits in
order to determine the nature, timing, and extent of our auditing procedures for the purpose of expressing
our opinions on the City of Tamarac's financial statements and on its compliance with requirements
applicable to major programs.
BKR GARaA &COMPANY
certified public accountants
Mr. Jeffrey Miller, City Manager
City of Tamarac, Florida
Page 4
We will obtain an understanding of the design of the relevant controls and whether they have been placed
in operation, and we will assess control risk. 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. Tests of
controls relative to the financial statements are required only if control risk is assessed below the
maximum level. 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 Auditor General, we will perform
tests of controls 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 Auditor
General.
An audit is not designed to provide assurance on internal control or to identify reportable conditions.
However, we will inform the governing body or audit committee of any matters involving internal control
and its operation that we consider to be reportable conditions under standards established by the
American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our
attention relating to significant deficiencies in the design or operation of the internal control that, in our
judgment, could adversely affect the entity's ability to record, process, summarize, and report financial
data consistent with the assertions of management in the financial statements. We will also inform you of
any nonreportable conditions or other matters involving internal control, if any, as required by OMB
Circular A-133 and Chapter 10.550 Rules of the Auditor General.
Audit Procedures — Compliance
Our audits will be conducted in accordance with the standards referred to in the section titled Audit
Objectives. As part of obtaining reasonable assurance about whether the financial statements are free of
material misstatement, we will perform tests of the City of Tamarac's compliance with applicable laws and
regulations and the provisions of contracts and agreements, including grant agreements and other
matters. 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 Auditor General require 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 the applicable procedures described in the OMB Circular A-133
Compliance Supplement and the State Compliance Supplements for the types of compliance
requirements that could have a direct and material effect on each of City of Tamarac's major programs.
The purpose of those procedures will be to express an opinion on the City of Tamarac's compliance with
requirements applicable to major programs in our report on compliance issued pursuant to OMB Circular
A-133 and the Florida Single Audit Act.
BKR GARciA Xommw
"r;,; certified public accountants
Mr. Jeffrey Miller, City Manager
City of Tamarac, Florida
Page 5
Audit Administration, Fees, and Other
We understand that your employees will prepare all cash, accounts receivable, or other confirmations we
request and will locate any invoices selected by us for testing.
At the conclusion of the engagement, we will complete the appropriate sections of and sign the Data
Collection Form (required under the Single Audit Act only) that summarizes our audit findings. We will
provide an original and print -ready master of 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 engagements, 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 BKR Garcia & Company, PLLC and
constitutes as 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. If requested, access to such attest documentation will be provided under the supervision of
BKR Garcia & Company, PLLC personnel. Furthermore, upon request, we may provide photocopies of
selected attest documentation to the governmental agencies. The governmental agencies may intend, or
decide, to distribute the photocopies 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 date
the auditors' report is issued or for any additional period requested by the cognizant or grantor agency. If
we are aware that a federal and 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
attest documentation.
Our fees for these services, which include the audit of the Broward County Challenge Grant, 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 for the year ended September 30, 2007.
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. The above fees are 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 additional costs.
Government Auditing Standards require that we provide you with a copy of our most recent quality control
review report and any letter of comment, and any subsequent peer review reports and letter of comment
received during the period of the contract. Our 2004 peer review report accompanies this letter.
' BKR GARciA &COMPANY
w,,, certified public accountants
R
Mr. Jeffrey Miller, City Manager
City of Tamarac, Florida
Page 6
We appreciate the opportunity to be of service to the 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,
BKR Garcia & Company, PLLC
(Formerly Grau & Company — Miami Office)
in
Pablo R. Llerena, CPA
RESPONSE:
This letter correctly sets forth the understanding of the City of Tamarac
By: L,
eq
Title: 40(1 "F% �•��—
Date:`
BKR GARciA &COMPANY
ti+";; certified public ar.cauntants
" CPA
ASSOCIATES
Certified Public Accountants
and Consultants
September 30, 2004
To the Shareholders
Grau & Company, P.A.
We have reviewed the system of quality control for the accounting and auditing practice of Grau
& Company, P.A. (the firm) in effect for the year ended June 30, 2004. A system of quality
control encompasses the firm's organization structure and 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 Certified Public Accountants (the AICPA). The design of the
system, and compliance with it, are the responsibilities of the firm. Our responsibility is to
express an opinion on the design of the system., and the firm's compliance with that system based
on our review.
Our review was conducted in accordance with standards established by the Peer Review Board
of the AICPA. 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.
Because our review was based on selective tests, it would not necessarily disclose all weaknesses
in the system of quality control or all instances of lack of compliance with it.
Because there are inherent limitations in the effectiveness of any system of quality control,
departures from the system may occur and not be detected. Also, 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 Grau &
Company, P.A. in effect for the year ended June 30, 2004, has been designed to meet the
requirements of the quality control standards for an 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.
C-A4 eq
CPA Associates
Memher9: a American b imiI we of C,rOified Puhlic 0 SEC Practice 9octinn to Prinnto Compuni" (hnactin> 5eetion 0 Florida Institute n£Qertified Puhlic Accountants
City of Tamarac Purchasing and Contracts Division
AGREEMENT AMENDMENT #2
BETWEEN THE CITY OF TAMARAC
AND
BKR GARCIA AND COMPANY
The City of Tamarac, a municipal corporation, with principal offices located at 7525
NW 88th Avenue, Tamarac FL 33321 (CITY), and BKR Garcia & Company, PLLC, a
Florida Limited Liability Corporation, (formerly Grau & Co., P.A., a professional
association), 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:
Per the terms of Article 1 — Effective Date of the original Agreement, the City and
BKR Garcia & Company exercise the fifst second renewal option, effective for the audit to
be conducted for Fiscal Year 24N 2007,
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)
All other provisions of the original agreement remain in effect as written.
Remainder of Page Intentionally Blank
City of Tafnarac
Purchasing and Contracts Division
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 BKR Garcia & Company, PLLC,
by and through its Managing Agent, duly authorized to execute same.
ATTEST:
Marion Swens C
City -Clerk
CITY OF TAMARAC
Beth Flansbaum-Talabisco, Mayor
D to
.
— ;Tclatc-'K Jeffrey UIVIfffer, City Manager
Date
S- - 2-q -a
,5131107) AAppra form and legal sufficiency:
toGoren, City Attorney
ATTEST:
N./A
(Corporate Secretary)
None
Type/Print Name of Corporate Secy
D to
BKR GARCIA & COMPANY, PLLC
Company Name
" 9�1 4 �
Signature of Ma aging Agent
Pablo R. Llerena
Type/Print Name of Managing Agent
570
(CORPORATE SEAL) Date
T
d
of Tamarac Purchasing and Contracts Division
CORPORATE ACKNOWLEDGEMENT
STATE OF
COUNTY OF i a � :SS A
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 BKR Garcia & 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 71Z_
day of , 2007.
ture of Notary Public
eitaUwfiJRorida at Large
• My Con lon D0267664
'! ExOu November 1 B, 2007
Print, Type or Stamp
Name of Notary Public
Personally known to me or
❑ Produced Identification
Type of I.D. Produced
Dd DID take an oath, or
❑ DID NOT take an oath.
DATE
ACORD. CERTIFICATE OF LIABILITY INSURANCE 10' 27-2006
PRODUCER
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
SE'T'NOR BYER INSURANCE
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
& RISK/PHS
HOLDER, THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
1228945 P: (8 6 6) 4 6 7— 8 7 3 0
F: (8 7 7) 5 3 8 •- 8 5 2 6 I ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW__
IPO BOX 29611
INSURERS AFFORDING COVERAGE
CHARLOTTE NC 2 & 2 2 9
i INSURED
INSUHERA:Hartfoid Casuals Iris Co
,INSURER B:
BKR GARCIA & COMP-kNY r
PLLC INSURER C:
1110 BRICKELL AVE. STE
901 INSUREHD:
MIAMI FL 33131
INSURERE:
COVERAGES
I.... fI if f of I( (ESOF INSURANCE LISTED BELOW HAVE RFEN ISSUED 'FO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWETHSTANLIING_ l',
ANY M OUIFiEMENT, fEHM OR CONDITION OF ANY CONTRACT OH OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAYBE ISSUED OR
MAY PI RTAIN, THE INSURANCE AFFORDED BY THE. POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE IERMS, EXCLUSIONS AND CONDITIONS 01- SUCH
[01 ICIES AGGREGATE LIMI1 S SHOWN MAY HAVE EIEFN REDUCED BY PAID CLAIMS - -
..... . ........PE OF INSURANCE ...-------
It" ri
�
1'OIICY NUMBER I POLICY EXPIRATION I _
MBER 1 DATE _PAT�LMM/RD/YV), LIMITS
_ -----
QUENERAL LIABILITY
EACH OCI:URRENLt
A COMM,MMi RCIAL GENERAL LIABILITY G �
r--
0 /—,
SBA RM 5 2 94 I 1 0 1 / � 7 � � 1 / � �. / � $ FIRE DAMAGE (Any r file.) �500, 000
-e.).
J CI AINIS P"ADL X I OCCUR
MLD V_:_X IA y 011V I �I, : 1. 0 r 0 0 ..
K I Business Lriab.
i pERSONAI. AV IN.1l1HY s l r 0 0 0, (�
F.I)
_ .
GENERA, AGG,tfCAT L52 0 0 0 r 0 0 0
GENT AGGREGATE LIMIT APPLIES PER. (
PRODUCTS COMPIOp AOG $2 0 O 0 r 0 0 O
! POLICY PRO- •'. X LOC f—I�.._.__....._.._.._.._....._.....__.....,..._..'
--- --
AUTOMOBILE LIABILITY I
I �
' 21
COMBINED SINGLE LIMIT
01 / 01 / 0 7 0 1. / 0 1/ 0 8 $ir 000, 000
i (Ea accident)
SBA RM52 94 11
A ANY Auro 1
j _.
ALL OWNED AUTOS
i BODILY INJURY $
I
SCHEDULED AUTOS
1 (Per person)—J.
YBODRYINJURY
FX1IiIREOAUTOS j
li
1i $
XNON OWNED AU fOS
'Per a,:udent) �_ ._.�..___.....,.._
PROPERTY DAMAGE
(Per accident)
OARAOE LIABILITY
AUTO ONLY - EA ACCIDENT .r
FI ANY AUTO
OTHER THAN
•
AUTO ONI.V: AGG 5 _
j I EXCESS LIABILITY _...,.•.�...____..•.------
--
-- - I EACH OCCURRENCE 52 , 000 , 000
A �X OCCUR �I1 CLAIMS MADE 1 21
SBA RM5294 01/01/07
_ _
01/01/08 !AGGREGATE $2, 000 r_000,_,'
I
DEDUCTIBLE
$ ....-__-•
_ X 1RETENTION $ 10
WC'IMIT DTH-��
r �j•TUHY.LIMITS_ EH
WORKERS COMPENSATION AND 1
EMPLOYERS' LIABILITY
E.L. EACH ACCIDENT S
1 E.L. DISEASE - EA EMPLCIYLE S
j
E.L. DISEASE - POLICY LIMIT , S
._ _... OTHER ..
I
I
I
DESCRIPTION OF OPERATIONS(LOCATIONS/VEHICLESIEXCLUSIONS
ADDED BY ENDORSEMENTrSPEC1AL PROVISIONS
Those usual to the Insured's Operations. City of Tamarac is named as
!Additional Insured per the Business Liability Coverage Form SS0008.
I
I
AOOI
.ERTIFICATE HOLDER TIONAL INSURED, INSURER LETTER: �� CANCELLATEON ____
— - - '--- -' SHOULD ANY OF THE ABOVE DESCRIBED POLICIES RF CANCELLED BEFORE THE
FXPIRATION DATE THEREOF, THE ISSUING INSURER WILL. ENDEAVOR TO MAIL.
30 DAYS WRITTEN NOTICE (10 DAYS FOR NON-PAYMENT) TO 1"HE CERTIFICATE
Cityof Tamarac HOLDER NAMED TO THE LEFT, BU-I FAILURE TO DO SO SHALL_ IMPOSE NO
OBLIGAI ION OR LIABILITY OF ANY KIND UPON I HE INSURER, ITS AGENTS OR
7525 NW 88th St. REPRESENIAfIVES.
Tamarac, FL 33321
A ORl1F IF�D RE—R�ESEN ATI1(�
ACORD 25-S (7/97)
ACORD CORPORATION 1988