HomeMy WebLinkAboutCity of Tamarac Resolution R-99-210Temp. Reso. #8719
August 12, 1999
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CITY OF TAMARAC, FLORIDA
RESOLUTION NO. R-99 -A 10
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA, AUTHORIZING THE
APPROPRIATE OFFICIALS TO EXECUTE AN
AGREEMENT BETWEEN THE CITY OF TAMARAC
AND RACHLIN, COHEN & HOLTZ LLP CERTIFIED
PUBLIC ACCOUNTANTS AND CONSULTANTS, AS
THE CITY'S EXTERNAL AUDITOR; 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 has contracted with Madsen, Sapp, Mena, Rodriguez
& Co., P.A., Certified Public Accountants and Management Consultants, for the
past four years to perform the City's independent annual audit; and
WHEREAS, Madsen, Sapp, Mena, Rodriguez & Co., P.A., Certified Public
Accountants and Management Consultants requested to be released from their
final obligation to audit the City of Tamarac for the fiscal year ended September
30, 1999; and
WHEREAS, the City Commission and Administration deemed it
appropriate to request proposals from accounting firms to ensure continued
qualitative audit services at competitive prices; and
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Temp. Reso. #8719
August 12, 1999
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WHEREAS, the Audit Services Selection Committee received audit
service proposals from accounting firms including Grant Thornton LLP; Keefe,
McCullough & Co.; and Rachlin, Cohen & Holtz LLP; and
WHEREAS, Rachlin, Cohen & Holtz LLP was rated the highest by the
Audit Services Selection Committee for the technical proposal which was
evaluated based on qualitative criteria including expertise, experience and audit
approach; and
WHEREAS, the Audit Services Selection Committee after due
consideration has ranked Rachlin, Cohen & Holtz LLP as its first choice and
recommends award of the audit services contract to that firm; and
WHEREAS, based on a recommendation of the City Manager and
Director of Finance, the City of Tamarac desires to enter into agreement with
Rachlin, Cohen & Holtz LLP to provide annual auditing services; and
WHEREAS, the City Commission of the City of Tamarac, Florida, deems it
to be in the best interest of the citizens and residents of the City of Tamarac to
provide for the execution of a contract between the City of Tamarac, Florida and
Rachlin, Cohen & Holtz LLP for an initial period of three years with an option to
renew the contract in subsequent years at mutually acceptable terms by both
parties as the City's external auditor.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
THE CITY OF TAMARAC, FLORIDA:
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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: An agreement between the City of Tamarac and
Rachlin, Cohen & Holtz LLP for annual audit services, copy of agreement
attached hereto as Exhibit 1, and Attachments A, B and C, incorporated herein
by reference as if set forth in full is hereby approved together with such changes
as may be agreed to by the City Manager or his designated representative and
approved as to form and legality by the City Attorney.
SECTION 3: The appropriate City officials are hereby authorized to
accept and execute said agreement between the City of Tamarac, Florida and
Rachlin, Cohen & Holtz LLP for annual audit services for an initial period of three
years with an option to renew the contract in subsequent years at mutually
acceptable terms by both parties.
SECTION 4: All resolutions or parts of resolutions in conflict
herewith are hereby repealed to the extent of such conflict.
SECTION 5: 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.
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August 12, 1999
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SECTION 6: This Resolution shall become effective immediately
upon its passage and adoption.
PASSED, ADOPTED AND APPROVED this day of 1
1999.
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ATTEST:
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CAROL GOL CMC/AAE
I Hl,�EBY CERTIFYiat I have
ADbrdveld this RESOL TAON As to form.
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0 AGREEMENT FOR PROFESSIONAL SERVICES
THIS AGREEMENT made and entered into this day of August. 1999, by and
between the City of Tamarac, a municipal corporation of the State of Florida, hereinafter
referred to as CITY, and Rachlin Cohen & Holtz LLP, a Florida Partnership, with principal
offices located at One Southeast Third Avenue, Tenth Floor, Miami, Florida 33131,
hereinafter referred to as AUDITOR:
WHEREAS, the CITY intends to utilize the services of AUDITOR to provide Financial
Auditing Services as outlined in the Request for Proposals dated June 23. 1999; and,
WHEREAS, the CITY requires certain professional services in connection with said
Financial Auditing Services; and,
WHEREAS, the AUDITOR represents that it is capable and prepared to provide such
Services:
NOW THEREFORE, in consideration of the promises contained herein, the parties hereto
agree as follows:
ARTICLE 1 - EFFECTIVE DATE
• The effective date of this Agreement shall be for a three-year period ending with fiscal
years September 30, 1999, 2000, and 2001, with the option to renew at mutually
acceptable terms by both parties.
ARTICLE 2 - SERVICE TO BE PERFORMED BY AUDITOR
The AUDITOR shall perform the services in accordance with the provisions contained in
the request for proposals attached hereto as Attachment 'A' and Engagement Letter
attached hereto as Attachment 'B', incorporated by reference as part of this Agreement
and as may be specifically designated and additionally authorized by the CITY. Such
additional authorizations will be in the form of a Purchase Order. Each Purchase Order
will set forth a specific Scope of Services, amount of compensation and completion date.
ARTICLE 3 - COMPENSATION
The CITY shall pay AUDITOR in accordance with Attachment 'C'. Dollar Cost Bid. which is
attached hereto and incorporated by reference as part of this Agreement_
ARTICLE 4 - STANDARD OF CARE
AUDITOR shall exercise the same degree of care. skill, and diligence in the performance
of the Services as is ordinarily provided by" a professional AUDITOR under similar
circumstances and AUDITOR shall, at no additional cost to the CITY. re -perform services
491 which fail to satisfy the foregoing standard of care.
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ARTICLE 5 - INDEMNIFICATION 0
AUDITOR shall, in addition to any other obligation to indemnify the CITY and to the fullest
extent permitted by law, protect, defend, indemnify and hold harmless the CITY, their
agents, elected officials and employees from and against all claims, actions, liabilities,
losses (including economic losses), costs arising out of any actual or alleged: a). Bodily
injury, sickness, disease or death, or injury to or destruction of tangible property including
the loss of use resulting therefrom, or any other damage or loss arising out of or resulting,
or claimed to have resulted in whole or in part from any actual or alleged act or omission of
the AUDITOR, any Subcontractor, anyone directly or indirectly employed by any of them,
of anyone for whose acts any of them may be liable in the performance of the WORK; or
b). violation of law, statute, ordinance, governmental administration order, rule. regulation,
or infringement of patent rights by AUDITOR in the performance of the Work; or c). liens,
claims or actions made by the AUDITOR or any Subcontractor under workers
compensation acts; disability benefit acts, other employee benefit acts or any statutory
bar. Any cost of expenses, including attorney's fees, incurred by the CITY to enforce this
agreement shall be borne by the AUDITOR.
Upon completion of all Services, obligations and duties provided for in this Agreement, or
in the event of termination of this Agreement for any reasons, the terms and conditions of
this Article shall survive indefinitely.
ARTICLE 6 - INDEPENDENT CONTRACTOR
AUDITOR undertakes performance of the Services as an independent contractor and shall
be wholly responsible for the methods of performance. The CITY shall have no right to
supervise the methods used, but the CITY shall have the right to observe such
performance. AUDITOR shall work closely with the CITY in performing Services under
this Agreement.
ARTICLE 7 - COMPLIANCE WITH LAWS
In performance of the Services. AUDITOR will comply with appiicable regulatory
requirements including federal, state, and local laws. rules regulations, orders. codes,
criteria and standards.
ARTICLE 8 - INSURANCE
During the performance of the Services under this Agreement. AUDITOR shall maintain
the following insurance polices, and provide originals or certified copies of all policies. and
shall be written by an insurance company authorized to do business in Florida.
Auditor agrees to, in the performance of work and services under this Agreement.
comply with all federal, state, and local laws and regulations now in effect, or hereinafter
enacted during the term of this agreement that are applicable to Contractor. its
employees, agents, or subcontractors, if any, with respect to the work and services
described herein.
C7
. Auditor shall obtain at Auditor's expense all necessary insurance in such form and
amount as required by the City's Risk Manager before beginning work under this
Agreement. Auditor shall maintain such insurance in full force and effect during the life
of this Agreement. Auditor shall provide to the City's Risk Manager certificates of all
insurance required under this section prior to beginning any work under this Agreement.
Auditor shall indemnify and save the City harmless from any damage resulting to it for
failure of either Auditor or any subcontractor to obtain or maintain such insurance.
•
•
The following are required types and minimum limits of insurance coverage, which the
Auditor agrees to maintain during the term of this contract:
Line of Business/ Coverage Occurrence
Commercial General Liability $1,000,000
Including:
Premises/Operations
Contractual Liability
Personal Injury
Explosion, Collapse, Underground
Hazard
Products/Completed Operations
Broad Form Property Damage
Cross Liability and Severability of Interest Clause
Automobile Liability $1,000,000
Workers' Compensation & Employer's
Liability
Limits
Statutory
Aggregate
$1,000,000
$1,000,000
The City reserves the right to require higher limits depending upon the scope of work
under this Agreement.
Neither Auditor nor any subcontractor shall commence work under this contract until
they have obtained all insurance required under this section and have supplied the City
with evidence of such coverage in the form of an insurance certificate and endorsement.
The Auditor will ensure that all subcontractors will comply with the above guidelines and
will maintain the necessary coverages throughout the term of this Agreement.
All insurance carriers shall be rated at least A-VII per Bests Key Rating Guide and be
licensed to do business in Florida. Policies shall be "Occurrence form.
Each carrier will give the City sixty (60) days notice prior to cancellation.
The Auditor's liability insurance policies shall be endorsed to add the City of Tamarac as
an "additional insured". The Auditor's Worker's Compensation carrier will provide a
Waiver of Subrogation to the City. Auditor shall be responsible for the payment of all
deductibles and self -insured retentions. The City may require that the Auditor purchase a
bond to cover the full amount of the deductible or self -insured retention.
If the Auditor is to provide professional services under this Agreement, the Auditor must
provide the City with evidence of Professional Liability insurance with, at a minimum, a
limit of $1,000,000 per occurrence and in the aggregate. "Claims -Made" forms are
acceptable for Professional Liability insurance.
ARTICLE 9 - CITY'S RESPONSIBILITIES
The CITY shall be responsible for providing access to all project sites, and providing
information on hand that are available in the files of the CITY.
ARTICLE 10 - TERMINATION OF AGREEMENT
The obligation to continue Services under this Agreement may be terminated for cause by
either party upon seven (7) days' written notice of substantial failure by the other party to
perform in accordance with the terms hereof through no fault of the terminating party.
CITY shall have the right to terminate this Agreement or suspend performance thereof
without cause for the CITY's convenience upon written notice to AUDITOR, and AUDITOR
shall terminate or suspend performance of Services on a schedule acceptable to CITY. In
the event of termination or suspension for CITY's convenience, CITY shall pay AUDITOR
for all Services performed through the date of notice of termination or suspension.
ARTICLE 11 -NONDISCLOSURE OF PROPRIETARY INFORMATION
AUDITOR shall consider all information provided by CITY and all reports, studies.
calculations, and other documentation resulting from the AUDITOR's performance of the
Services to be proprietary unless such information is available from public sources. To the
extent permitted by law, AUDITOR shall not publish or disclose proprietary information for
any purpose other than the performance of the Services without the prior written
authorization of CITY or in response to legal process.
ARTICLE 12 - UNCONTROLLABLE FORCES
Neither the CITY nor AUDITOR shall be considered to be in default of this Agreement if
delays in or failure of performance shall be due to Uncontrollable Forces. the effect of
which, by the exercise of reasonable diligence, the non -performing party could not avoid.
The term "Uncontrollable Forces" shall mean any event which results in the prevention or
delay of performance by a party of its obligations under this Agreement and which is
beyond the reasonable control of the nonperforming party. It includes. but is not limited to
fire, flood, earthquakes, storms, lightning, epidemic. war, riot, civil disturbance. sabotage.
and governmental actions.
Neither party shall, however, be excused from►- performance if nonperformance is due to
forces, which are preventable, removable, or remediable, and which the nonperforming
party could have, with the exercise of reasonable diligence, prevented. removed, or
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remedied with reasonable dispatch. The nonperforming party shall, within a reasonable
time of being prevented or delayed from performance by an uncontrollable force, give
written notice to the other party describing the circumstances and uncontrollable forces
preventing continued performance of the obligations of this Agreement.
ARTICLE 13 - GOVERNING LAW AND VENUE
This Agreement shall be governed by the laws of the State of Florida. Any and all legal
action necessary to enforce the Agreement will be held in Broward County and the
Agreement will be interpreted according to the laws of Florida.
ARTICLE 14 - MISCELLANEOUS
14.1 Nonwaiver
A waiver by either CITY or AUDITOR of any breach of this Agreement shall not be binding
upon the waiving party unless such waiver is in writing. In the event of a written waiver,
such a waiver shall not affect the waiving party's rights with respect to any other or further
breach. The making or acceptance of a payment by either party with knowledge of the
existence of a default or breach shall not operate or be construed to operate as a waiver of
any subsequent default or breach.
14.2 Severability
Any provision in this Agreement that is prohibited or unenforceable in any jurisdiction
shall, as to such jurisdiction, be ineffective to the extent of such prohibition or
unenforceability without invalidating the remaining provisions hereof or affecting the
validity or enforceability of such provisions in any other jurisdiction. The nonenforcement
of any provision by either party shall not constitute a waiver of that provision nor shall it
affect the enforceability of that provision or of the remainder of this Agreement.
The provisions of this section shall not prevent the entire Agreement from being void
should a provision, be determined to be unenforceable. invalid cr illegal by a court of
competent jurisdiction.
14.3 Year 2000 Compliance
CONTRACTOR represents and warrants that the computer system used to carry out the
obligations set forth in this Agreement ("the System"), and all interfaces to the System,
including, but nol-limited to, interfaces with other systems and data entry interface for the
System, are Year 2000 compliant. Year 2000 compliant means information technology
that accurately processes date/time data (including, but not limited to, calculating,
comparing, and sequencing) from, into, and between the twentieth and twenty-first
centuries and the years 1999 and 2000 and beyond including leap year calculations.
Year 2000 compliant also means that the Year 2000 compliant information technology,
when used in combination with other information technology, shall accurately process
date/time data when other information technology exchanges date/time data with it. This
warranty shall survive the expiration or termination of this Agreement.
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CONTRACTOR agrees to indemnify and hold harmless the City of Tamarac. its elected
and appointed officials and employees from any and all claims, suits, actions. damages,
liability, and expenses (including attorneys' fees) including but not iimited to, loss of life,
bodily or personal injury, or property damage, and loss of use thereof, directly or
indirectly caused by, resulting from. arising out of or occurring in connection with the
failure of CONTRACTOR's System to be Year 2000 compliant.
ARTICLE 15 - INTEGRATION AND MODIFICATION
This Agreement is adopted by the CITY and AUDITOR as a complete and exclusive
statement of the terms of the Agreement between the CITY and AUDITOR. This
Agreement supersedes all prior agreements, contracts, proposals. representations,
negotiations, letters or other communications between the CITY and AUDITOR pertaining
to the Services, whether written or oral.
The Agreement may not be modified unless such modifications are evidenced in writing
signed by both the CITY and AUDITOR.
ARTICLE 16 - SUCCESSORS AND ASSIGNS
The CITY and AUDITOR each binds itself and its director, officers, partners, successors.
executors, administrators, assigns and legal representatives to the other party to this
Agreement and to the partners, successors, executors, administrators, assigns. and legal
representatives.
ARTICLE 17 - CONTINGENT FEES
The AUDITOR warrants that it has not employed or retained any company or person,
other than a bona fide employee working solely for the AUDITOR to solicit or secure this
Agreement and that it has not paid or agreed to pay any person, company, corporation.
individual or firm, other than a bona fide employee working solely for the AUDITOR, any
fee, commission, percentage, gift or any other consideration contingent upon or resulting
from the award or making of this Agreement.
ARTICLE 18 - TRUTH -IN -NEGOTIATION CERTIFICATE
Execution of this Agreement by the AUDITOR shall act as the execution of a truth -in -
negotiation certificate certifying that the wage rates and costs used to determine the
compensation provided for in this Agreement are accurate, complete and current as of the
date of the Agreement and no higher than those charged the AUDITORS most favored
customer for the same or substantially similar service.
The said rates and cost shall be adjusted to exclude any significant sums shouid the CITY
determine that the rates and costs were increased due to inaccurate. incomplete or
noncurrent wage rates or due to inaccurate representations of fees paid to outside
AUDITORs. The CITY shall exercise its righta_Under this "Certificate" within one (1) year
following payment.
6-
0 ARTICLE 19 - OWNERSHIP OF DOCUMENTS
AUDITOR shall be required to work in harmony with other AUDITORs relative to providing
information requested in a timely manner and in the specified form. Any and all
documents, records, disks, original drawings, or other information shall become the
property of the CITY upon completion for it's use and distribution as may be deemed
appropriate by the CITY.
ARTICLE 20 - NOTICE
Any notice, demand, communication, or request required or permitted hereunder shall be
in writing and delivered in person or sent by certified mail, postage prepaid as follows:
As To CITY
City Manager
City of Tamarac
7525 NW 88th Avenue
Tamarac, Florida 33321-2401
With a copy to the City Attorney
As to AUDITOR:
G. Jerry Chiocca, CPA
Director
Rachlin Cohen & Holtz LLP
One Southeast Third Avenue. Tenth Floor
Miami, Florida 33131
Notices shall be effective when received at the address specified above. Changes in the
respective addresses to which such notice may be directed may be made from time to
time by any party by written notice to the other party. Facsimile is acceptable notice
effective when received, however, facsimiles received (i.e., printed) after 5:00 p.m. or on
weekends or holidays, will be deemed received on the next business day. The original of
the notice must additionally be mailed as required herein.
Nothing contained in this Article shall be construed to restrict the transmission of routine
communications between representatives of AUDITOR and CITY.
ARTICLE 21 -ASSIGNMENT
The AUDITOR shall not transfer or assign the performance required by this
Agreement without the prior written consent of the City. Any award issued and
moneys that become due hereunder are not assignable except with prior written
approval of the CITY.
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IN WITNESS WHEREOF, the City of Tamarac, at a regular meeting thereof, by action of
the City Commission and directing the foregoing be adopted. has caused these presents
to be signed by the Mayor, and it's seal to be hereunto affixed, and G. Jerry Chiocca.
CPA, Director, Rachlin Cohen & Holtz LLP has executed this contract all as of the day and
year first above written.
Atte
U
Carol Gold, C AAE
City Clerk
Manager
Approved as to F m:
lMitc ell S. Kra ity A r y
_
Attest:
_ N/A
Corporate Secretary
(Seal)
CITY
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Robert S. Noe, Jr., City
RACHLIN COHEN & HOLTZ LLP
By: per
ig5 ure
Name: G._Jerry Chiocca. CPA
Title: Director
•
is
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STATE OF FLORIDA
:SS
COUNTY OF MIAMI-DADS:
I HEREBY CERTIFY that on this date, before me, an officer duly authorized in
the State aforesaid and in the County aforesaid to take acknowledgments, personally
appeared 6 C''to me known to be the person(s)
described in and who executed the foregoing instrument and he/she acknowledged
before me and under oath he/she executed the same.
WITNESS my hand and official seal this day of 1999.
OFFICIALNOTARYSFAI, NOT/ARY PUBLIC, State of Florida at Large
UNDA A WIDIX)WSON
CRY PU!',1!C STATE CF FLC1,10A
COMMISSION NO. CC604143
MY COMMISSION EXP. NOV. Z�-,LXO II
• ( Personally known to me, or
( ) Produced Identification
0
(Name of Notary Public: Print, Stamp, or Type as
Commissioned)
Type of I.D. Produced
( ) DID take an oath or ( DID NOT take an oath.
C:
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ATTACHMENT A
•
City of Tamarac
rinance Department, Purchasing Division
7525 N.W. 88th Avenue, Tamarac, Florida 33321-2401
Telephone: (954) 724-2450 Facsimile (954) 724-2408
Website: www,tcmarac.org
DATE: May 28, 1999
REQUEST FOR PROPOSALS
ALL INTERESTED PARTIES:
RFP NO.99-18R
The City of Tamarac, Florida, hereinafter referred to as CITY, will receive sealed Proposals at the office of the
Purchasing & Contracts Manager, City Hall, 7525 NW 88th Avenue, Tamarac, Florida 33321-2401, for
furnishing the services described below:
! FINANCIAL AUDITING SERVICES
Sealed Proposals must be received by the Purchasing and Contracts Manager, either by mail or hand
delivery, no later than 4:00 p.m. local time on Wednesday, June 23, 1999. A public opening will take
place in the Conference Room 1r'105 located at City Hall shortly thereafter on the same date. An-,
Proposals received after 4:00 p.m. local time on said date will not be accepted under any circumstances.
Any uncertainty regarding the time a Proposal is received will be resolved against the 0 =feror.
Proposals are subject to all terms and conditions contained in this RFP.
CITY reserves the right to reject any or all Proposals, to waive any informalities or irregularities in any
Proposals received, to re -advertise for Proposals, to award in whole or in part to one or more offerors. or
take any other such actions that may be deemed to be in the best interests of the CITY.
Documents will be available for review and may be obtained from the Purchasing Office at the above
address. For inquiries, contact the Purchasing Office at (954) 724-2450. r
L �a& ry, �CPPO
Purchasing and Contracts Manager
Publish Sun Sentinel: Sunday 05/30/99 & 06/06/99
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Ecquol 00corrunity 5mp!oyer
TABLE OF CONTENTS
PART I
GENERAL INFORMATION
PA E
1-1
Definitions
RFP-4
1-2
Purpose
RFP-4
1-3
Proposal Submission and Withdrawal
RFP-4
1-4
Invitation to Propose
RFP-5
1-5
Contract Awards
RFP-5
1-6
Minimum Qualifications
RFP-5
1-7
Developments Costs
RFP-6
1-8
Inquiries
RFP-6
1-9
Timetable
RFP-6
1-10
Delays
RFP-7
1-11
Addenda
RFP-7
1-12
Insurance
RFP-7
1-13
Licenses
RFP-9
1-14
Public Entities Crimes
RFP-9
1-15
Non -Collusive
RFP-10
1-16
Drug -Free Work Place
RFP-I I
PART II
NATURE OF SERVICES REQUIRED
2-1
Work Objective
RFP-12
2-2
Scope of Work to be Performed
RFP-12
2-3
Auditing Standards to be Followed
RFP-12
2-4
Reports to be Issued
RFP- 13
2-5
Special Considerations and Services
RFP-I3
2-6
Working Paper Retention and Access to Working Papers
RFP-14
PART III
DESCRIPTION OF THE GOVERNNENT
3-1
Background Information
RFP-15
3-2
Fund Structure
RFP-16
3-3
Budgetary Basis of Accounting
RFP-17
3-4
Federal and State Financial Assistance
RFP-17
3-5
Pension Plans
RFP-17
3-6
Component Units
RFP-17
3-7
Magnitude of Finance Operations
RFP-18
3-8
Computer Systems
RFP-18
3-9
Availability of Prior Audit Reports and Working Papers
RFP-19
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• PART IV
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TIME REQUIREMENTS
4-1
Proposal Calendar
RFP-20
4-2
Notification and Contract Dates
R.FP-20
4-3
Schedule for Conducting Audits
RFP_70
4-4
Date Final Report is Due
RFP-70
4-5
City CounciVFinancial Advisory Board Reporting
RFP-21
PART V
ASSISTANCE TO BE PROVIDED TO THE AUDITOR
AND REPORT PREPARATION
5-1
Finance Department and Clerical Assistance
RFP-22
5-2
Management Information System (MIS) Assistance
RFP-22
5-3
Work Area, Telephones, Photocopying and Fax Machines
RFP-22
5-4
Report Preparation
RFP-22
PART VT PROPOSAL REOUIREMENTS
6-1
Rules for Proposals
RFP-23
6-2
Submission of Proposals
RFP-23
6-3
Technical Proposal
RFP-23
6-4
Sealed Dollar Cost Bid
RFP-27
PART VU
EVALUATIONS OF PROPOSALS
7-1
Selection Committee
RFP-29
7-2
Review of Proposals
RFP-39
7-3
Evaluation Criteria
RFP-29
7-4
Oral Presentations
RFP-30
7-5
Final Selection
RFP-, 0
7-6
Right to Reject Proposals
UP.30
APPENDICES
A Organizational Chart RFP-31
B Schedule of Professional Fees and Expenses RFP-32
C Proposer Warranties RFP-35
D Proposal Certification Form RFP-36
Attachments Sample Contract
3.
aim
GENERAL INFORMATION
PART I 0
1-1 DEFINITIONS
For the purposes of this Request for Proposal, "proposer" shall mean contractors, consultants, proposers,
organizations, firms, or other persons submitting a response to this Request for Proposal.
1-2 PURPOSE
This Request for Proposals (RFP) provides guidelines for the submission of proposals in response to
Financial Auditing Services.
1-3 PROPOSAL SUBMISSION AND WITHDRAWAL
The CITY will receive proposals at the following address:
CITY OF TAMARAC
Purchasing Division
City Hall
7525 NW 88th Avenue
Tamarac, Florida 33321-2401
To facilitate processing please mark the outside of the envelope as follows: RFP No. 99-ISR Financial
Auditing Services. The envelope shall also include the Proposer's return address.
Proposers shall submit one (1) original and nine (9) copies of the proposal in a sealed. opaque envelope
marked as noted above. A proposer may submit the proposal by personal delivery or by mail.
THE CITY MUST RECEIVE ALL PROPOSALS BY 4:00 P..M. ON June 23, 1999.
The CITY cautions proposers to assure actual delivery of -mailed or hand -delivered proposals directly to
the City's Purchasing Division at City Hall, 7525 NW 88th Avenue in Tamarac. Florida prior to the
deadline set for receiving proposals. Telephone confirmation of timely receipt of the proposal may be made
by calling (954) 7Z4-2450, before proposal closing time. A proposal received by the City of Tamarac
Purchasing Division after the established deadline will be returned unopened to the proposer.
Proposers may withdraw their proposals by notifying the CITY in writing at any time prior to the deadline
for proposal submittal. After the deadline, proposals become a record of the CITY and Nvill not be returned
to the proposers.
Upon opening proposals are subject to public disclospre consistent with Chapter 119. Florida Statutes.
C,
4
Proposers must invoke the exemptions to disclosure provided by law in the response to the RFP, and must
identify the data or other materials to be protected, state the reasons why such exclusion from public
disclosure is necessary and the legal basis for such exemption.
1-4 INVITATION TO PROPOSE
The City of Tamarac is requesting proposals from qualified firms of certified public accountants to audit its
financial statements for a three (3) year period beginning with the fiscal year ending September 30, 1999,
with an option to renew for an additional two (2) year period. These audits are to be performed in
accordance with generally accepted auditing standards and the standards for financial audits set forth in the
U.S. General Accounting Office's (GAO) Government Auditing Standards (1994), the provisions of the
Federal Single Audit Act Amendments of 1996, and U.S. Office of Management and Budget (OMB)
Circular A-133, Audi of State and Local Governments.
1-5 CONTRACT AWARD
The City anticipates entering into a contract with the proposer who submits the proposal judged by the Cit%
to be most advantageous. The City anticipates awarding one contract but reserves the right to award more
than one if in its best interest.
The proposer understands that this RFP does not constitute an offer or a contract with the proposer. A
contract or agreement shall not be deemed to exist and is not binding until proposals are reviewed and
accepted by appointed staff and the best proposal has been identified, approved by the appropriate level of
• authority within the City and executed by parties. A sample Contract is attached to this RFP. The CITY
anticipates that the final contract will be in substantial conformance with the Sample Contract; nevertheless,
proposers are advised that any contract, which may result from the RFP, may deviate from the Sample
Contract.
The City reserves the right to reject all proposals, to abandon the project or and to solicit and re -advertise
for other proposals. The City may in its discretion waive any infonnaiities and irregularities contained in a
proposal or in the manner of its submittal and award a contract thereafter.
1-6 MENTMUM QUALfHCATIONS
A firm submitting a proposal must meet the following requirements:
a. The firm must have been established as a legal entity in the State of Florida and have performed
continuous CPA services for a minimum of five (5) years.
b. The firm must also be a member of the American Institute of Certified Public Accountants and the
Florida Institute of Certified Public Accountants.
C. The firm must meet the standards for financW audits contained in Government Auditing Standards
issued by the Comptroller General of the United States (the yellow book) and Laws and Rules of
Florida Board of Accounting Chapter 455 & 475, F.S. Chapter ? l AFAC.
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1-7 DEVELOPMENT COSTS
Neither the City nor its representatives shall be liable for any expenses incurred in connection with
preparation of a response to this RFP. Proposers should prepare their proposals simple and economically,
providing a straightforward and concise description of the Proposer's ability to meet the requirements of the
RFP.
Wi
Interested proposers may contact the City's Purchasing and Contracts Manager, Lynda S. Flurry regarding
questions about the proposal at the Purchasing Division Office, City Hall, 7525 NW 88th Avenue, Tamarac,
Room 108, Tamarac, Florida 33321-2401 Telephone (954) 724-2450 or by facsimile (954) 724-2450. The
Purchasing and Contracts Manager will also receive written requests for clarification concerning the
meaning or interpretations of this RFP, until seven (7) days prior to the submittal date. The City vvill
provide answers to all questions at the pre -proposal conference to be held Monday, June 14, 1999, at 2:00
P.M. in City Hall Conference Room 105.
The City may record its responses to inquiries and any supplemental instructions in the form of written
addenda. The City may mail written addenda before the date fixed for receiving the proposals. Proposers
shall contact the City to ascertain whether any addenda have been issued. Failure to do so could result in an
unresponsive proposal. Any oral explanation given before the RFP opening will not be binding.
All proposers are expected to carefully examine the proposal documents. Any ambiguities or
inconsistencies should be brought to the attention of the City through written communication with the City
prior to the opening of the proposals. 0
1-9 TIMETABLES
The City and proposers shall adhere to the following schedule in all actions concerning this RIP:
A. On Monday, Mav 28. 19993 the City issues the RFP_
B. A non -mandatory pre -proposal conference Mil be held on Thursday. June ia. 1999. a- 2:00
P.M.
C. The City must receive the proposals by the 4:00 PAI. receiving time on Wednesday. June
23 1999.
D. The City will review and evaluate the proposals in a timely manner.
E. Anticipated finalist presentations will be the week of July 12. 1999.
F. The City may enter into a contract after obtaining appropriate approvals and ccnductinz
negotiations. The City will notify all'unsuccessful proposers.
G. Anticipated contract term will begin -with the fiscal year ending September 30. 1999_
•
. 1-10 DELAYS
The City may delay scheduled due dates if it is to the advantage of the City to do so. The City will notify
proposers of all changes in scheduled due dates by written addenda.
1-11 ADDENDA
If revisions become necessary, the City will provide written addenda to all proposers who have received the
RFP. All addenda issued by the City will include a receipt form, which must be signed and included with
any proposals that are submitted to the City. In the event multiple addenda are issued, a separate receipt for
each addendum must be included with the proposal at the time it is submitted to the City.
1-12 INSURANCE REQUIREMENTS
The Proposer, if awarded a contract, shall maintain insurance coverage reflecting the minimum amounts
and conditions specified in the attached Sample Contract. In the event the proposer is a governmental entity
or a self -insured organization, different insurance requirements may apply. Misrepresentation of any
material fact, whether intentional or not, regarding the Proposer 's insurance coverage, policies. or
capabilities may be grounds for rejection of the proposal and rescission of any awarded contract.
WORKER'S COMPENSATION
The Proposer shall procure and maintain, for the life of this Contract/Agreement. Workers
Compensation Insurance covering all employees with limits meeting all applicable state and federal
• laws. This coverage shall include Employers' Liability with limits meeting all applicable state and
federal laws. This coverage shall extend to any subcontractor that does not have their own Workers'
Compensation and Employer's Liability Insurance. THE POLICY MUST CONTAIN A
WAIVER OF SUBROGATION IN FAVOR OF THE CITY OF TAMARAC, executed by the
insurance company. Sixty-(60) days notice of cancellation is required and must be provided to the
City of Tamarac via Certified Mail.
COMPREHENSIVE GENERAL LIABILITY
The Proposer shall procure and maintain, for the life of this ContractrAgreerttent. Comprehensive
General Liability Insurance. This coverage shall be -on an "Occurrence" basis. Coverage shall
include Premises and Operations; Independent Contractors' Products and Completed Operations
and Contractual Liability. This policy shall provide coverage for death, personal injury or propem'
damage that could arise directly or indirectly from the performance of this Agreement.
The Minimum Limits of Coverage shall be $1,000,000 per occurrence, Combined Single Limit for
Bodily Injury Liability and Property Damage Liability.
The City of Tamarac must be named as an additional insured unless Owners and Ccntractors'
Protective Coverage is also provided, or required. Sixty-(60) days Written notice must be provided
to the City of Tamarac via Certified Mail in the event of cancellation.
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BUSINESS AUTOMOBILE LIABILITY
The Proposer shall procure and maintain, for the life of the Contract/Agreement, Business
Automobile Liability Insurance.
The minimum limits of coverage shall be $1,000,000 per occurrence, Combined Single Limit for
Bodily Injury Liability and Property Damage Liability. This coverage shall be an "Any Auto" or
"Comprehensive Form" type policy.
In the event the Proposer does not own any vehicles, we will accept the hired and non -owned
coverage in the amounts listed above. In addition, we will require an affidavit signed by the
Proposer indicating the following:
"Companv Name" does not own any vehicles. In the event we acquire any vehicles
throughout the term of his Contract/Agreement,
"Com anv Name" agrees to purchase "Any Auto" or "Comprehensive Form" coverage
as of the date of acquisition.
Proposer's Signature
The City of Tamarac must be listed as an Additional Insured under the Policy. Sixty-(60) days
written notice must be provided to the City of Tamarac via Certified Mail in the event of
cancellation.
PROFESSIONAL LIABILITY INSURANCE •
The Proposer shall procure and maintain Professional Liability Insurance for the life of this
Contract, plus two (2) years after completion. This insurance shall provide coverage against such
liability resulting from this Contract. The minimum limits of coverage shall be not less than
$1,000,000 with a deductible not to exceed $25,000. The deductible Nvill be the responsibility of
the insured. Professional Liability policies shall include an endorsement whereby the Proposers
professional staff indemnifies and holds harmless the City of Tamarac and each officer. agent and
employee of the City of Tamarac against all claims, against any of them, for personal injury or
wrongful death or property damage arising out of the negligent performance of professional
services or caused by an error, omission or negligent act of the Proposer's professional staff or
anyone employed by the Proposer's professional staff. Sixty-(60) days %%-Htten notice must be
provided to the City of Tamarac via Certified Mail in the event of cancellation.
SUPPLEMENTAL PROVISIONS
The following two (2) statements will be utilized whenever any [vpe of insurance is required.
These statements should be included on all bid documents.
The insurance coverage and conditi6ns afforded by this policy(s) shall not be suspended.
voided, canceled or modified, except after Sixty-(60) days prior N,,Titten notice by Certified
Mail, Return Receipt Requested, has been given to the City of Tamarac's department that
originated this contract. •
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2. Certificates of Insurance meeting the specific required provision specified within this
Contract/Agreement shall be forwarded to or verified by the City of Tamarac Department
that originated the contract, and approved prior to the start of any work or the possession of
any city property.
INDEMNMCATION/HOLD HARMLESS AGREEMENT
Contractor shall, in addition to any other obligation to indemnify the City of Tamarac and to the
fullest extent permitted by law, protect, defend, indemnify and hold harmless the City of Tamarac,
their agents, elected officials and employees from and against all claims, actions, liabilities, losses
(including economic losses), costs arising out of any actual or alleged a) bodily injury, sickness,
disease or death, or injury to or destruction of tangible property including the loss of use resulting
therefrom, or any other damage or loss arising out of or resulting or claims to have resulted in
whole or in part from any actual or alleged act or omission of the Contractor, any subcontractor,
anyone directly or indirectly employed by any of them, of anyone for whose acts any of them may
be liable in the performance of the Work; or b) violation of law, statute, ordinance, governmental
administration order, rule regulation, or infringement of patent rights by Contractor in the
performance of the Work; or c) liens, claims or actions made by the Contractor or any
subcontractor or other party performing the Work.
The indemnification obligations hereunder shall not be limited by any limitation on the amount,
type of damages, compensation or benefits payable by or for the Contractor or any subcontractor
• under worker's compensation acts; disability benefit acts, other employee benefit acts or any
statutory bar.
•
Any cost of expenses, including attorney's fees, incurred by the City of Tamarac to enforce this
agreement shall be borne by the Contractor.
1-13 LICENSES
Proposers, both corporate and individual, must be fully licensed and certified for t ;e t}pe cf ,Nork to be
performed in the State of Florida at the time of UP receipt. The proposal of any proposer that is not fully
licensed and certified shall be rejected.
1-14 PUBLIC ENTITY CRIMES
In accordance with Florida State Statute 287.133 (2)(a): A person or affiliate who has been placed on the
convicted vendor list following a conviction for public entity crime may not submit a bid on a contract to
provide any goods or services to a public entity, may not submit a bid on a contract with a public entity
for the construction or repair of a public building or public work, may not submit bids on leases of real
property to public entity, may not be awarded or perform work as a contractor, supplier. subcontractor or
consultant under a contract with any public entity, and may not transact business with any public entity
in excess of the threshold amount provided in Florida Statutes Section 287.017. for CATEGORY TWO,
for a period of 36 months from the date of being plated on the convicted vendor list.
19
1-15 NON -COLLUSIVE AFFIDAVIT
The Proposer, by affixing its signature to this proposal, certifies that its proposal is made without
previous understanding, agreement. or connection either with any previous firms or corporations offering
a Proposal for the same items, or with the City. The Proposer also certifies that its proposal is in all
respects fair, without outside control, collusion. fraud, or otherwise illegal action.
1-16 DRUG -FREE WORKPLACE
Preference shall be given to businesses with Drug -Free Work Place (DFW) programs. Whenever two or
more proposals which are equal with respect to price, quality, and service are received by the City for the
procurement of commodities or contractual services, a proposal received from a business that completes the
attached DFW form certifying that it is a DFW shall be given preference in the award process.
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• JLDRUG-FREE WORKPLACE FORM
The undersigned vendor in accordance with Florida Statute 287.087 hereby certifies that
does:
(Name of Business)
1. Publish a statement notifying employees that the unlawful manufacture, distribution,
dispensing, possession, or use of a controlled substance is prohibited in the workplace and
specifying the actions that will be taken against employees for violations of such
prohibition.
2. Inform employees about the dangers of drug abuse in the workplace, the business's policy
of maintaining a drug -free workplace, any available drug counseling, rehabilitation. and
employee assistance programs, and the penalties that may be imposed upon employees for
drug abuse violations.
3. Give each employee engaged in providing the commodities or contractual services that are
under bid a copy of the statement specified in subsection (1).
• 4. In the statement specified in subsection (1), notify the employees that as a condition of
working on the commodities or contractual services that are under bid, the employee %Hill
abide by the terms of the statement and will notify the employer of any conviction of. or
plea of guilty or nolo contendere to, any violation of Chapter 1893 or of any controlled
substance law of the united State or any state, for a violation occurring in the %workplace no
later than five (5) days after such conviction.
5. Impose a sanction on. or require the satisfactory participation in a drug abuse assistance or
rehabilitation program if such is available in the employee's communin•. by any emoiovee
who is so convicted.
6. Make a good faith effort to continue to maintain a drug -free %workplace through
implementation of this section.
As the person authorized to sign the statement, I certify that this firm complies fully vith the above
requirements.
Bidder's Signature
Date
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NATURE OF SERVICES REQUIRED
PART II
2-1 WORK OBJECTIVE
The City of Tamarac is requesting proposals from qualified firms of certified public accountants to
audit its financial statements for a three (3) year period beginning with the fiscal year ending September 30,
1999, with an option to renew for an additional two (2) year period. These audits are to be performed in
accordance with generally accepted auditing standards and the standards for financial audits set forth in the
U.S. General Accounting Offiice's (GAO) Government Auditing Standards the provisions of the Federal
Single Audit Act Amendments of 1996, and U.S. Office of Management and Budget (OMB) Circular A-
133, Audits of State and Local Governments.
2-2 SCOPE OF WORK TO BE PERFORMED
The City of Tamarac requires the auditor to express an opinion on the fair presentation of its
general-purpose financial statements in conformity with generally accepted accounting principles.
•
The Auditor is not required to audit the combining and individual fund and account group financial
statements and supporting schedules. However, the Auditor is to provide an "in -relation -to" report
on the combining and individual fund financial statements and supporting schedules based on the
auditing procedures applied during the audit of the general-purpose financial statements. The
Auditor is not required to audit the statistical section of the report.
The Auditor is not required to audit the schedule of federal and state financial assistance. However,*
the auditor is to provide an "in relation -to" report on that supplemental information as well, based
on the auditing procedures applied during the audit of the financial statements.
The auditor may be requested to perform other auditing services at the discretion of the City_ Any
such additional work agreed to between the City of Tamarac and the firm shall be performed in
accordance with the provisions specified in Section II(2-5) of this Request for Proposal.
2-3 AUDITING STANDARDS TO BE FOLLOWED
To meet the requirements of this Request for Proposals, the audit shall be performed in accordance
with:
* Generally accepted auditing standards as issued by the American Institute of Certified Public
Accountants (AICPA);
* Government Auditing Standards, as issued by the Comptroller General of the united States:
* Circular No. A-133, Audits of State_ and Local Governments, Office of :�tanazement and
Budget;
* Rules of the Auditor General for the State of Florida relating to Section 11.43(3)(a)4 of the
Florida Statutes; and
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* Other rules as applicable.
24 REPORTS TO BE ISSUED
Following the completion of the audit of the fiscal year's financial statements. the auditor shall issue
the following:
A. A report on the fair presentation of the general-purpose financial statements as a whole, in
conformity with generally accepted accounting principles.
B. A report on the internal control structure based on the auditor's understanding of the control
structure and assessment of control risk.
C. A report on compliance with laws and regulations.
D. A "management letter" required by Section 11.45(3)(a)4, Florida Statutes.
E. Reports required by the Single Audit Act of 1996 and OMB Circular A-133 to include:
* An "in -relation -to" report on the schedules of federal and state financial assistance.
* An opinion on the financial statements and on the supplementary schedule of
expenditures of federal awards.
* A report on compliance and on internal control over financial reporting based on an
audit of financial statements performed in accordance with Government Auditing
Standards.
* A report on compliance with requirements applicable to each major program and on
internal control over compliance in accordance with Circular A-133.
* A schedule of findings and questioned costs.
* Nonreportable conditions discovered by the auditors shall be reported in the
management letter required by Florida Statutes I I.45(3)(a)(4), which shall be referred
to the report on internal control structure and compliance.
Use of the audited Financial Statements, opinions or any of the above named reports wiil
not result in additional compensation unless their use requires additional certification or
services on the part of the firm.
F. Irregularities and illegal Acts. Auditors shall be required to make an immediate. wriLten
report of all irregularities and illegal- acts of which they become aware to the Director bf
Finance, City Manager and City Commission as appropriate.
2-5 SPECIAL CONSTDERATIONS AND SERVICES
A. The Citv of Tamarac will send a comprehensive annual financial report to the Government
13
Finance Officers Association of the United States and Canada for review in the Certificate
of Achievement for Excellence in Financial Reporting Program. It is anticipated that the
auditor will be required to provide special assistance to the City of Tamarac to meet the
requirements of that program by providing technical advice to ensure awarding of
certification.
B. The schedule of federal financial assistance and related auditor's report. as well as the
reports on the internal control structure and compliance, are to be issued in conjunction
with the comprehensive annual financial report.
C. The City of Tamarac may, during the period of this contract, prepare one or more official
statements in connection with the sale of debt securities, which will contain the general-
purpose financial statements and the Auditor's report thereon. The Auditor shall be
required, if requested by the fiscal advisor and/or the underwriter, to issue a "consent and
citation of expertise" as the Auditor and any necessary "comfort letters."
D. The City will periodically require an EDP audit of its Information Systems. This service
will include but not be limited to the City's Internet and E-mail use policies and
procedures.
E. Review of the financial report of the City filed with the Department of Banking and
Finance, State of Florida, pursuant to Section 218.32, Florida Statutes, to verify that it is in
agreement with the financial statements for the year ended September 30, 1999.
2.6 WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS
All working papers and reports must be retained in accordance with requirements and procedures
set forth by the General Records Schedule for Local Government Agencies as promulgated by the
Division of Archives, History and Records Management (a division of the Florida Department of
State). The auditor will be required to make working papers available. upon request, to the
following parties or their designees:
* City of Tamarac
* Cognizant Agency
* Parties designated by the federal or state governments or by the Cin• of Tamarac as paxt of an
audit quality review process.
* Auditors of entities of which the City of Tamarac is a subrecipient of grant funds.
In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow
successor auditors to review working papers relating to matters of continuing a:countmz
significance. As requests for copies of working papers are fulfilled, the auditors v.- ll be required to
notify the Director of Finance of the request: as appropriate.
14
DESCRIPTION OF THE GOVERNMENT
0 PART III
3-1 BACKGROUND INFORMATION
The City of Tamarac serves an area of approximately 12 square miles with a population of
approximately 51,000. The City of Tamarac's fiscal year begins on October 1 and ends on
September 30.
The following departments provide direct services to the citizens and their activities are accounted
for through the General Fund and Special Revenue Funds:
G vernmental Services
Police (Contractual)
Stormwater Maintenance
Streets Maintenance
Fire Protection
Parks and Recreation
Planning/Zoning
Building Department
Code Enforcement
Emergency Medical
Recycling
Social Services
The following departments provide internal support services to the above departments as «eil as
other city departments. They are also accounted for through the General Fund:
* City Manager
* City Commission
* City Attorney
* City Clerk
* Personnel
* Finance and administration
* Budget (a division of Finance)
* Purchasing (a division of Finance)
* Facilities Maintenance (a division of Public Works)
Ente rise Services
* Water Treatment and distribution system serving approximately 18.000 customers
* Wastewater collection and treatment *system serving approximately 18.000 customers
0
3-2
The City of Tamarac accounts for the following administrative services in Internal Service Funds:
* Fleet Services Fund
* Management Information Services Fund
* Insurance Services Fund
Actuarial services for the City of Tamarac's Insurance Services Fund, which includes general
liability, public official, and automobile liability are provided by Gabriel, Roeder, Smith &
Company.
Another auditing firm provides arbitrage calculation and monitoring services.
The City of Tamarac has a total payroll of approximately $16 million covering over Four
Hundred Thirteen (413) employees. (343 Full-time and 70 Part-time)
The City of Tamarac's General Government is composed of 14 departments. The total operating
budget for FY 99 is $46 million and $5 million for capital projects.
More detailed information on the government and its finances can be found in the City's
Comprehensive Budget Document, Comprehensive Annual Financial Report, Code of Ordinances.
and Administrative Policies and procedures Manuals available in the City Clerk's and Finance
Departments located at the Tamarac City Hall.
FUND STRUCTURE
The City of Tamarac uses the following fund types and account groups in its financial reporting:
Number with
Number of Legally Adopted
Fund Tvve/Account Group Funds Annual Budgets
General fund
Special revenue funds
6 6
Debt service funds
1 1
Capital projects funds
1 1
Enterprise funds
1 1
Internal service funds
3 3
Expendable trust funds
2
Nonexpendable trust funds
0
Pension trust funds
3 n/a
Agency funds
1
General fixed assets
account group
1 n/a
General long-term debt
account group
1 n/a
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3-3 BUDGETARY BASIS OF ACCOUNTING
0
The City of Tamarac prepares its budgets on a basis consistent with generally accepted accounting
g g Y P
principles (GAAP) for the General Fund, Special Revenue Funds and Capital Projects Funds.
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34 FEDERAL AND STATE FINANCIAL ASSISTANCE
During the initial fiscal year to be audited, the City of Tamarac will receive financial assistance
including but not limited to the following federal or state agencies:
* Community Development Block Grant
* U. S. Department of Justice
* U. S. Department of Transportation
* Department of Community Affairs
3-5 PENSION PLANS
The City of Tamarac participates in the following single employer pension plans:
Defined Defined Deferred
Plan Benefit Contribution Compensation
General Employees Pension Fund* X
Police Officers Pension Fund* X
Firefighters Pension Fund* X
Appointed Officials/Executive/
Administrative/Management
(401)(A) Plans X
Deferred Compensation
Plan (457) X
*Actuarial services for these plans are provided by Gabriel, Roeder, Smith & Company.
3-6 COMPONENT UNITS
The City of -Tamarac is defined for financial reporting purposes. in conformity- «ith the
Governmental Accounting Standards Board's Codification of Governmental Accountine and
Financial Reporting Standards, Section 2100. Using these criteria. component units are inciuded in
the City of Tamarac's financial statements.
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3-7
3-S
MAGNITUDE OF FINANCE OPERATIONS
The Finance Department is headed by Margaret A. McGarrity, CPA, Director of Finance, and
consists of twenty-nine (29) employees. The number of employees assigned to each division are as
follows:
Number of
Function Emplovees
Administration 3
Accounting & Treasury/Revenue 11
Management & Budget 4
Purchasing & Contracts 5
Customer Service 6
29
COMPUTER SYSTEMS
Management Information Services provides information system design and support.. computer
program development and enhancement, microcomputer support. telecommunications. and general
data processing service to City departments.
The City of Tamarac's IBM AS 400 business application computer system consists of the following
components:
-- (1) AS 400/9406 500 Midsize Computer and Peripheral Equipment
-- (6) Network Servers (5 Gateways & 1 Digital)
-- (190) P.C.'s (Gateway, Zeos, NEC, Dell)
-- (47) Laser Printers
-- (7) Color Printers
-- (3) Plotters
The current applications running on the City of Tamarac's AS 400 are:
1•/ 31►1 Bill N
�161 g111ti•�:.10
MAJOR APPLICATIONS
HTE GMBA (GL, AP, Budget, Projects). Extended Reporting.
Purchasing/Inventory, Bids. Asset Management II,
Miscellaneous Receivable, Loans Module. Cash Receipts.
Payroll/Personnel, Applicant Tracking, Land Management_
Building Permits, Code Enforcement, Business Licenses.
Planning & Zoning, Customer Information System. Work Order,"
Facilities Management. Fleet Management. Fuel Interface. GUT
400 Server. GUI 400 Client. FIRES Management System. `Voice
Response BP, Parks & Recreation
Microsoft SMS, SQL, Exchange, SNA. Proxy. NT Sen'ers
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DATA BASES
0 TYPE USES ACCESS
Integrated Financial City Wide -all Via
and Administration administration multilevel
(Relational-AS/400) and management password
information and station
3-9 AVAILABILITY OF PRIOR AUDIT REPORTS AND WORKING PAPERS
Interested proposers who wish to review prior years' Comprehensive Annual Financial Reports
(CAFR) and management letters should contact Margaret A. McGarrity, CPA, Director of Finance,
at the City of Tamarac, 7525 NW 88th Avenue, Tamarac, Florida 33321-2401, telephone (954)
724-1310. The City of Tamarac will use its best efforts to make prior audit reports and supporting
working papers available to proposers to aid their response to this Request for Proposal.
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4-1
4-2
4-3
TINIE REQUIREMENTS
PART IV
PROPOSAL CALENDAR
Request for Proposals Issued May 28, 1999
Pre -Proposal Conference Tune 14, 1999
Due Date for Proposals rune 23, 1999
NOTIFICATION AND CONTRACT DATES
Finalist Presentations July 12, 1999 (Week On
(To include personnel assigned
to the engagement)
The City will review and evaluate the proposals in a timely manner.
Final Contract Approved by City Commission August 25, 1999
SCHEDULE FOR CONDUCTING AUDITS
During the second through fifth years of the Financial Auditing Services contract, the Auditor
should complete each of the following no later than the dates indicated below. Due to the proposal
due date for fiscal year 1999 (first year of the contract), these dates will be determined by mutual
agreement during contract negotiations.
A. Interim Work
The Auditor shall complete interim work by August 31 st .
B. Detailed Audit Plan
The Auditor shall provide the City of Tamarac by July 31st. both a detaiied audit nian and
a list of all schedules to be prepared by the City of Tamarac.
C. Fieldwork
The Auditor shall complete all fieldwork by January 31 st
D. Draft Reports
The auditor shall have drafts of the audit report and recommendations to management
available for review by March 1 st
4-4 DATE FINAL REPORT IS DUE
It is anticipated that the auditor will deliver the opinion letter. management letter. and all requested
reports on or around February 28th of each year.
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0 4-5 CITY COMMISSION/FINANCL-tL ADVISORY BOARD REPORTING
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The audit report will be presented to the City Commission and Financial Advisory Board at their
normally scheduled meetings immediately following receipt of the printed reports (presentation
anticipated to be February or March of each year).
2.1
ASSISTANCE TO BE PROVIDED TO THE AUDITOR
AND REPORT PREPARATION
PART V
5-1 FINANCE DEPARTMENT AND CLERICAL ASSISTANCE
The City staff and responsible management personnel will be available during the provision of
services to assist the firm by providing information, documentation and explanations. The
preparation of confirmations will be the responsibility of the City of T&-narac.
5-2 MANAGEMENT INFORMATION SYSTEMS (NITS) ASSISTANCE
Certain MIS personnel will be available to assist the auditor in performing the engagement. MIS
personnel will also be available to provide systems documentation and explanations.
5-3 WORK AREA, TELEPHONES, PHOTOCOPYING_AYD FAX NLXCEIE `ES
The City of Tamarac will provide the auditor with reasonable workspace, desks and chairs. The
auditor will also be provided with access to telephone lines, photocopying facilities and facsimile
machines.
54 REPORT PREPARATION 0
Auditor shall prepare all individual, combining and combined Financial Statements. the
Independent Auditor's Report, and notes to the Financial Statements. The City will provide the
printed covers, inserts and back covers as well as the transmittal letter and information for statistical
schedules. Report preparation, editing and printing shall be the responsibility of the auditor.
•
22
PROPOSAL REQUIREMENTS
0 PART VI
6-1 RULES FOR PROPOSALS
The proposal must name all persons or entities interested in the proposal as principals. The proposal must
declare that it is made without collusion with any other person or entity submitting a proposal pursuant to
this R.FP.
6-2 SUBMISSION OF PROPOSALS
The following should be submitted for a proposing firm to be considered:
A. An original copy (so marked) of a Technical Proposal and nine (9) copies to include the
following:
Title Page. Title page showing the request for proposals' subject, the firm's name.
the name, address and telephone number of contact person, and the date of the
proposal.
2. Table of Contents. The table of contents of the proposal should include a clear and
• complete identification of the materials submitted by section and page number.
3. Transmittal Letter. This letter will summarize in a brief and concise manner the
Proposer's understanding of the work to be performed, the commitment to perform
the work within the anticipated time period, a statement %vhy the firm believes
itself to be best qualified to perform the engagement, and a statement that the
proposal remains in effect for ninety (90) days. An authorized agent of the
proposer must sign the Letter of Transmittal indicating the asent's title or authorirti.
4. Detailed Proposal. The detailed proposal should follow the order set forth in
Section 4-3A of this Request for Proposal.
S. Statement acknowledging receipt of each addendum issued by the Cin.
B. Proposals must be submitted in a sealed envelope clearly marked %vith the name of the
audit firm, "Request for Proposal #99-18R Financial Auditing Services. June 23.
1999."
6-3 TECHNICAL PROPOSAL
A. General Re uirements
The purpose of the technical proposal is to demonstrate the qualifications. comperence. and
capacity of the firms seeking to undertake an independent audit of the Cin of Tamarac in •
22
conformity with the requirements of this Request for Proposal. As such, the substance of proposals
will carry more weight than their form or manner of presentation. The technical proposal should •
demonstrate the combined qualifications of the firms and of the particular staff to be assigned to
this engagement. It should also specify an audit approach that will meet the Request for Proposal
requirements.
The technical proposal should address all of the points outlined in the Request for Proposal. The
proposal should be prepared simply and economically, providing a straightforward, concise
description of the Proposer's capabilities to satisfy the requirements of the Request for Proposal.
While additional data may be presented, the following subjects, items B through I, must be
included.
THERE SHOULD BE NO DOLLAR UNITS OR TOTAL COSTS INCLUDED Ni THE
TECHNICAL PROPOSAL DOCUMENT,
B. Independence
The firm shall provide an affirmative statement that it is independent of the City of Tamarac as
defined by generally accepted auditing standards and the U.S. General Accounting Office's
Government Auditing Standards.
The firm should list and describe the firm's professional relationships, if any, involving the Ciry of
Tamarac for the past five (5) years.
C. License to Practice in Florida •
An affirmative statement must be included indicating that the firm and all assigned key professional
staff are properly registered/licensed to practice in Florida.
D. Firm Oualifications and Experience
The proposal should state the size of the firm, the size of their firm's governmentai audit star_ the
location of the offices from which the work on this engagement is to be performed and the number
and nature of the professional staff to be employed in this engagement on a full-time casis. the
number and nature of the staff to be so employed on a part-time basis and a delineation of the
responsibilities by firm.
The firm shall also provide information on the results of any federal or state desk reviews or field
reviews of its audits during the past three-(3) years. In addition, the firm shall provide information
on the circumstances and status of any disciplinary action taken or pending against the firm or any
of the professional staff during the past three (3) years with state regulatory bodies or professional
organizations.
The firm shall also describe any litigation or proceeding whereby, during the past tvo %ears. a ^.ourt
or any administrative agencv has ruled against the firm in any manner related to its professional
activities. Similar information shall be provided for any current or pending litigation. Failure to
return this information with your proposal will result in the rejection of your proposal.
24 0
E. Partner Su-pervisM and Staff Qualifications and Experience
• The proposal shall identify the principal supervisory and management staff of engagement office,
including engagement partners, managers, other supervisors and specialists, who would be assigned
to the engagement and indicate whether each such person is licensed to practice as a Certified
Public Accountant in Florida. The proposal shall also include information on the governmental,
utility and electronic data processing auditing experience of each person on the team, including
information on relevant continuing professional education for the past three (3) years and
membership in professional organizations and on standards setting advisory boards and committees
relevant to the performance of this audit. As much information as possible should be provided
regarding the number, qualifications, experience and training of the specific staff to be assigned to
this engagement. The proposal shall also indicate how the quality of staff over the term of the
agreement will be assured.
Engagement partners, managers, other supervisory staff and specialists may be changed with the
express prior written permission of the City of Tamarac if those personnel leave the firm, are
promoted or are assigned to another office. These personnel may also be changed for other reasons.
In either case, the City of Tamarac retains the right to approve or reject replacements.
F. Similar Engagements with Other Government Entities
For the engagement office assigned responsibility for the audit, list and rank the five (5) most
significant engagements performed in the last five years that are similar to the engagement
described in this Request for Proposal. These engagements should be ranked on the basis of total
• staff hours.
•
Indicate the scope of work, date, engagement partners, total hours, and the name and telephone
number of the principal client contact. The City reserves the right to contact the above -mentioned
references and any other clients.
G. Conflict of Interest
The proposal must also disclose any potential conflicts of interest due to anv other ciienfs contract
or property interests or include a notarized statement certifying that no member of Four firm's
ownershi management or staff currently have a vested interest which might be considered a
conflict of interest. Any potential conflict of interest listed by a firm will be reviewed by the Ciry
Attorney to determine its substantiveness. If the conflict of interest is found to be substantive_ the
proposal will be rejected.
H. S ific Audit Approach
The proposal must set forth a work plan, including an explanation of the audit methodology to be
followed to perform the services required in Section II of this Request for Proposal. In developing
the work plan, reference should be made to such sources of information as the Cite of Tamarac's
budget and related materials, organizational charts, manuals, programs. and other financial and
management information. Proposers will be required to provide the follo%vine information on their
audit approach:
2a
1. Proposed segmentation of the engagement. •
2. Staffing assignments and levels to be designated to each proposed segment of the
engagement.
3. Extent of evaluation and use of electronic data processing software in the
engagement.
4. Approach to be taken to gain and document an understanding of the City of
Tamarac's internal control structure.
5. Approach to be taken in determining laws and regulations that will be subject to
audit test work.
6. Approach to be taken in determining audit samples for purposes of test
compliance.
[. Proof of Professional Liability Insurance
Firms shall provide proof that they are in compliance with the insurance requirements as described
in Part I (1-12) regarding minimum coverage for Professional Liability Insurance.
J. Identification of Anticipated Potential Audit Problems
The proposal should identify and describe any anticipated potential audit problems, the firm's
approach to resolving these problems and any special assistance that Nvill be requested from the
City of Tamarac.
K. Additional Information
This section shall include the following items:
1. Provide a summary of any litigation filed against the proposer in the past three
years which is related to the services that proposer provides in the regular course of
business. The summary shall state the nature of the litigation. a brief description of
the case, the outcome or projected outcome, and the monetary amounts involved.
2. Provide a financial statement, annual report. or other similar evidence of
Proposer's financial stability.
3. Identify the type of business entity involved (e.g., sole proprietorship. parmership,
corporation, etc.). Identify whether the business entity is incorporated in Flodda.
another state or a foreign country.
4. Provide the Federal Employer ID number of the proposer.
5. Any additional information, which the proposer considers- . pertinent for
consideration, should be included in this part of the proposai.
zs
0 NO DOLLARS SHOULD BE INCLUDED IN THE TECHNICAL PROPOSAL.
64 SEALED DOLLAR COST BID
A. Total All -Inclusive Maximum Price
The sealed dollar bid should contain all pricing information relative to performing the audit
engagement as described in this Request for Proposal. The total all-inclusive maximum price to be
bid is to contain all direct and indirect costs including all out-of-pocket expenses.
The City of Tamarac will not be responsible for expenses incurred in preparing and submitting the
technical proposal or the sealed dollar cost bid. Such costs should not be included in the proposal.
The first page of the sealed dollar bid should include the following information:
I . Name of Firm
2. Certification that the person signing the proposal is entitled to represent the firm.
empowered to submit the bid and authorized to sign a contract %vith the City_ of
Tamarac. r
3. A total all-inclusive maximum price for the 1999 engagement.
• B. Rates by Partner. SRecialist, Supervisory and Staff Level Times Hours Antici ated for
Each
•
The second page of the sealed dollar cost bid should include a schedule of professional fees and
expenses, presented in the format provided in the attachment (Appendix C, part 1), that supports the
total all-inclusive maximum price. The cost of special services described in Section 11(2-5) of this
Request for Proposal should be disclosed as separate components of the total all-inclusive
maximum price using the formats provided in Appendix C. parts 2 and 3.
C. Out -of -Pocket Ex enses Included in the Total All -Inclusive Maximum P.-ice and
Reimbursement Rates
Out-of-pocket expenses for firm personnel (e.g., travel, lodging and subsistence) will be reimbursed
in accordance with Section 112.061, Florida Statutes. All estimated out-of-pocket expenses to be
reimbursed should be presented in the sealed dollar cost bid in the format provided in the
attachment (Appendix C). All expense reimbursements will be charged against the total all-
inclusive maximum price submitted by the firm. r T
In addition, a statement must be included in the sealed dollar cost bid stating that travel. lodging -
and subsistence expenses included in the total=all-inclusive price are in accordance «ith Section
1 12.061, Florida Statutes.
27
D. Rates for Additional Professional Services
If it should become necessary for the City of Tamarac to request the Auditor to render anv •
additional services to either supplement the services requested in this Request for Proposal or to
perform additional work as a result of the specific recommendations included in any report issued
on this engagement, then such additional work shall be performed only upon a written agreement
between the City of Tamarac and the firm. Any such additional work agreed to between the City of
Tamarac and the firm shall be performed at the same rates set forth in the schedule of fees and
expenses included in the sealed dollar cost bid.
E. Pricing for Contract Years 2 through 5
Use the lower section of Appendix C, Part 1, to provide the total all-inclusive price for contract
years 2 through S. If the proposed hourly rates used to calculate the total all-inclusive price for any
contract year are different from contract year 1 rates, provide an index for those years or provide
rates for each staff level and each contract year for which there is a change. Also include a
statement as to whether those rates will be applicable for any additional professional services which
may be requested during those contract years.
F. Manner of Payment
Payments will be based on a schedule of payments to be developed upon awarding of the contract.
The City reserves the right to inspect records supporting the Auditor's billings.
•
28 0
EVALUATION OF PROPOSALS
0 PART VII
7-I SELECTION COMMITTEE
Proposals submitted will be evaluated by a Selection Committee appointed by the City of Tamarac.
7-2 REVIEW OF PROPOSALS
The Selection Committee will use a point formula during the review process to score proposals.
Each member of the Selection Committee will first score each technical proposal by each of the
criteria described in Section 7-3 below. The full Selection Committee will then convene to review
and discuss these evaluations and to combine the individual scores to arrive at a composite
technical score for each firm. At this point, firms with an unacceptably low technical score will be
eliminated from further consideration.
After the composite technical score for each firm has been established, the sealed dollar cost bid
will be opened and additional points will be added to the technical score based on the price bid.
The maximum score for price will be assigned to the firm offering the lowest total all-inclusive
maximum price. Appropriate fractional scores will be assigned to other proposers.
• The City of Tamarac reserves the right to retain all proposals submitted and use any idea in a
proposal regardless of whether that proposal is selected.
7-3 EVALUATION CRITERIA
Proposals will be evaluated using three sets of criteria. Firms meeting the mandatory criteria ♦%-ill
have their proposals evaluated and scored for both technical qualifications and price. The following
represent the principal selection criteria. which will be considered during the evaivation process.
A. Mandatory Elements
The audit firm is independent and licensed to practice in Florida.
2. The audit firm's professional personnel have received adequate continuing
_ professional education within the preceding two years.
3. The firm has no conflict of interest with regard to any other work performed by the
City of Tamarac.
4. The firm submits a copy of it4 most recent external quality control review report
and the firm has a record of quality audit work.
5. The firm adheres to the instructions in this Request for Proposal on preparing and
submitting the proposal.
2�
B. Technical ualifcations: (Maximum Points - 70%l
l . Expertise and Experience (Maximum Points - 40%) .
(a) The firm's past experience and performance on comparable government
engagements.
(b) The quality of the firm's professional personnel to be assigned to the
engagement and the quality of the firm's management support personnel to
be available for technical consultation.
(c) Computer expertise.
2. Audit Approach (Maximum Points - 30%)
(a) Adequacy of proposed staffing plan for various segments of the
engagement.
(b) Adequacy of sampling techniques.
(c) Adequacy of analytical procedures.
C. Price: (Maximum Points - 30%)
COST WILL NOT BE THE PRIMARY FACTOR LN THE SELECTION OF A,\
AUDIT FIRM •
74 ORAL PRESENTATIONS
During the evaluation process, the Selection Committee mav, at its discretion, request f=s to
make oral presentations. Such presentations will provide firms with an opportunity to answer any
questions the Selection Committee may have on a firm's proposal. Not all firms may be asked to
make such oral presentations.
7-5 FINAL SELECTION
The City of Tamarac will select the firm, which meets the best interests of the City. ire Ciry shall
be the sole judge of its own best interests, the proposals, and the resulting negotiated agreement.
The City's decisions will be final.
7-6 RIGHT TO REJECT PROPOSALS
Submission of a proposal indicates acceptance by the firm of the conditions contained in this
Request for Proposal unless clearly and specifically noted in the proposal submitted a::d ccntirmed
in the contract between the City of Tamarac and the firm selected.
The City of Tamarac reserves the right without prejudice to reject any or all proposals.
30 0
1!CHJRachlin Cohen & HoltZ LLP
Certified Public Accountants & Consultants
June 23, 1999
City of Tamarac
Purchasing Division
City Hall
7525 N.W. 88th Avenue
Tamarac, Florida 33321-2401
The independent certified public accounting firm of Rachlin Cohen & Holtz LLP is pleased to present
this response to the request for proposal to provide financial auditing services to the City of Tamarac (the
City) for the fiscal years ending September 30, 1999 through 2001 with an option to renew for an
additional two year period.
The selection of an independent certified public accounting firm is an important decision for the City.
The City has an opportunity to select full service auditors and business advisors that have successfully
demonstrated the ability to deliver responsive quality service, combining the responsive personal contact
associated with smaller firms and the sophisticated professional resources of national accounting firms.
Rachlin Cohen & Holtz LLP will bring a fresh and unbiased perspective to the audit process and
combined with our governmental accounting and auditing experience will undoubtedly provide a smooth
transition to a new audit team.
• We are committed to providing distinctive and quality service in a timely manner to meet the Cityrs
timetable and expectations. Rachlin Cohen & Holtz LLP has outstanding credentials in the governmental
field and has the proven ability to deliver for its clients. Our strong commitment to the governmental
sector in South Florida will provide the City of Tamarac with not only professionals in the field of
governmental accounting and auditing but also advisors who will be able to assist you in ancillary
matters, such as bond offerings, operations reviews or any other matters facing the City.
•
Rachlin Cohen & Holtz LLP stands to commit its resources to the City and we will perform the
engagement within the time period requested. Should you require any further information or wish to
meet any of the members of our team, we will be pleased to respond. We have a tremendous amount of
confidence and pride in our governmental services and we want very much to be part of the professional
service team of the City of Tamarac. This proposal is a firm and irrevocable offer for 90 days from the
date of the proposal.
Sincerely,
RACHLIN COHEN & HOLTZ LLP
G. Orry 6' Iocca, t)irector of Rachlin Cohen & Holtz LLP and
Authorized Representative for the Firm
One Southeast Third Avenue, Tenth Floor, Miami, Florida 33131 e Tei 303-3711-4'?5 - Fax x-3-3- i
700 Southeast Third Avenue, Third Floor, Ft. Lauderdale,•Florida 33316 - Tel ?54 325-1040 - Fax y;4.3 3C ;
470 Columbia Drive, Suite D-201, West Palm Beach, Florida 33.40Q - Tel 361.6S6-02C4 - Fax 3ci-�5n-:213
www.rchcpa.com
Member tit Summit International .A,,,xmtns, Inc .e«h oifih5 in vnnoe.ti Ann thnw¢hout the H'nrid
\Irmh'r tit the .American Inutule at Ceruned Public .A,cuuntants and memi er nt the Honda ln, mute of Canned NN:c .A;;� untar,:-
•
CLIENT SERVICE MANAGEMENT TEAM •
Our client service management team is outlined below.
•
C]
•
Michael D. Futterman
Client Service and Engagement Director
• Overall decision maker
• Primary responsibility for all services provided to the
City of Tamarac
• Maintains continuous contact with senior management
• Responsible for the resolution of all technical issues
Ilyssa Blum
Audit Manager
• Develop audit approach
• Coordinate day-to-day planning
and direction of the audit
• Select and assign staff
• Identification of accounting and
audit issues
• Coordinate contact with the
appropriate City staff
C. Jerry Clsiocca
Concurring Review Director
• Technical resource
• Responsible for quality assurance over the form
and content of the financial statements and
auditor's report
Colin Baenziger
Nfunicipal Services Consultant
• Responsible for consulting services
including operations reviews
Nestor Caballero
Audit Supervisor
• Planning fieldwork procedures
• Day-to-day supervision of staff
• Day-to-day contact with the City
Senior and Staff
Accountants
W-41
•
TECHNICAL PROPOSAL •
C7
TECM ICAL PROPOSAL
OWN
A. GENERAL REQUIREMENTS
Qualifications, experience, and commitment to service together are the keyfactors in the selection ctton of a
professional service organization. Rachlin Cohen & Holtz LLP has built a reputation and its practice on
the basis of responsive quality service to its clients.
PROFILE OF RACHLIN COHE.V & HOLTZ
Rachlin Cohen & Holtz LLP (the Firm) is a partnership including professional associations registered in
the State of Florida. Accordingly, the individuals that represent these professional associations are
referred to as directors, rather than partners.
Through quality service and progressive management, Rachlin Cohen & Holtz LLP has established itself
as one of Florida's leading certified public accounting and consulting firms. We are a local firm and
operate from offices in Fort Lauderdale , Miami and West Palm Beach with a complement of twenty
directors and a professional staff of seventy, plus adequate support staff. The Firm is a member of
Summit International Associates, Inc., an international affiliation of the leading local public accounting
firms in major cities throughout the world. Rachlin Cohen & Holtz LLP combines the responsive
personal contact associated with smaller firms and the sophisticated professional resources of the
national accounting firms. Our clients range from individuals to family -owned businesses to publicly
held corporations.
As our clients have grown, so too have we. Rachlin Cohen & Holtz LLP is currently ranked 70th in the
top 100 certified public accounting firms among 23,000 firms nationwide and the largest local firm in the
State of Florida. At the present time, Rachlin Cohen & Holtz LLP performs auditing, consulting and
litigation services for over forty governmental entities throughout the State of Florida.
The Firm is a member of the American Institute of Certified Public Accountants as well as a member of
Florida Institute of Certified Public Accountants. All professional staff, upon successful completion of
the CPA exam, become members of both the American and Florida Institutes of Certified Public
Accountants. All key professional staff are properly licensed to practice in the State of Florida.
Our present staff structure is as follows:
Total
Directors
20
Managers
14
Supervisors
9
Seniors
17
Staff accountants
30
90
To succeed in today's competitive and highly complekmarketplace, a company's business acumen and
professional talents have to distinguish it from the masses. At Rachlin Cohen & Holtz LLP, we are
proud of our ability to provide clients with the array of expertise and the depth of resources they require.
-3-
TECHNICAL PROPOSAL
Our spectrum of services includes:
Municipal Finance, Accounting and Consulting
Our municipal finance professionals work closely with local governments, taxing authorities and other
public entities providing many specialized accounting, auditing and other financial services including
compliance with the Single Audit Act and OMB Circular A-133. Our assignments include feasibility
studies, operational and performance audits, refunding of financial debt, and the issuance of new debt.
We also advise numerous municipalities throughout Florida and the United States on the acquisition of
utility systems and various types of rate analysis.
Audit and Review
The quality and credibility of our audit and review services are what set us apart from other accounting
firms. Client financial statements are meticulously prepared on a timely basis, and we consistently
deliver accurate reports for financing, break-even, and cash flow analysis. We also look beyond the
numbers, using this information as a powerful diagnostic tool which can pinpoint situations in need of
fine tuning as well as areas of untapped potential.
Accounting and Tax Consulting
Handled with proficiency, these cornerstone services can reduce operating costs and improve profits.
Our highly trained staff can assist you in all aspects of the accounting and reporting cycle. We have the
capability to link your computers with ours or manage your accounting functions on our system for
maximum efficiency.
Constantly changing tax laws and regulations require more creativity and cutting -edge technology. We
offer a complete range of tax planning and consulting services, and act as researchers, advisors, and
compliance monitors to ensure your business' success. These same services are also offered to
individuals in the areas of asset accumulation and protection, estate planning and tax strategies.
Our experience in international tax enables us to assist investors and businesses in:
Interpreting tax treaties
Assessing tax implications
Working with attorneys to determine an individual's immigration status and ; ow it applies to
certain types of investing
Litigation Consulting & Business Valuations
More and more attorneys have come to rely on the comprehensive services provided by Rachlin Cohen
& Holtz to assist them in trial preparation, negotiations and data management. Our Litigation Consulting
& Business Valuation professionals are highly experienced accountants with expertise in business trends,
taxes, financial statements, business valuations, contract damages and recordkeeping. We also help
prepare attorneys for accounting -related questions during discovery proceedings and in the presentation
of expert testimony.
Profit Enhancement Program
We offer a dynamic business diagnostic program thaf will guide your organization to greater financial
success. Our 100 Ways": The Profit Enhancement Process, is a highly -successful, interactive program
that helps everyone in your organization develop a profit -oriented culture and a crystal clear picture of
your company's financial goals. Through this program, we can help you turn ideas into quantifiable,
bottom -line results - guaranteed. Rachlin Cohen & Holtz is the only local CPS, firm to offer this unique
profit enhancement program.
•
-4-
TECHNICAL PROPOSAL
Management Consulting
In today's complex and rapidly changing business environment, no one can have too much expertise.
Our management consultants can provide you with a little or as much as you need to define your
organization's goals and implement strategies to achieve them.
Information Systems Consulting (RCH Technology Group)
As both a professional user and provider of computer products, we can assist you with a broad range of
services to streamline your operation. These include a thorough systems analysis, realistic budgeting,
hardware and software selection and cable layouts and installation. We take the time up front to research
your current and long-term needs, knowing it will save your business money and problems down the
road.
Once the system is properly identified, we can assist you in purchasing, installing and modifying your
program if necessary. We will also ensure that your staff is properly trained, and be available to answer
questions when they arise.
Obtaining Financing
Emerging growth and middle market companies are the very heart of South Florida's economy. Without
the means to support their growth, South Florida's development would be dependent on just a few
industries. Rachlin Cohen & Holtz understands that many up-and-coming businesses lack the capital to
fuel expansion, and offers select services for clients with financing needs.
Quality Control System
All work will be supervised and reviewed by certified public accountants. An audit partner and manager
will perform a detailed review of all workpapers and financial statements to ensure that he work was
performed in accordance with professional standards and the requirements of the contract.
The following describes our system of quality control.
Quality Control
The quality of our professional practice is of utmost importance to us, both as a firm and individually,
and to the public we serve: our clients, and the users of our reports. To us, "quality of our
professional practice" means we will provide services that conform with professional standards.
Underlying this definition is the presumption that we will consider the integrity of individuals in
determining our professional relationships, that we as a Firm and our personnel will be independent
of our clients and that we, as a Firm, will assure our personnel will be professionally competent,
objective and will exercise due professional care.
Professional Development Program
Our firm provides a minimum of 40 hours of continuing professional education (CPE) in-house annually
to all professional staff. These seminars include sessions in governmental accounting and auditing,
including Yellow Book and other accounting and auditing issues. In addition to the in-house training, -
our partners and professional staff attend various outside seminars. Our professional staff are qualified
to perform governmental audits.
All supervisory professional staff assigned to the engagement team will exceed the education
requirements promulgated by the Florida State Board of Accountancy and the United States General
Accounting Office (Yellow Book - 1994 edition).
52
TECIE ICAL PROPOSAL
B. INDEPENDENCE
Rachlin Cohen & Holtz LLP and its employees are independent of the City of Tamarac and meet the
independence standards of the American Institute of Certified Public Accountants and of the U.S.
General Accounting Office's Government Auditing Standards. During 1997, our municipal services
consultant, Colin Baenziger, performed an operations review for the City's utilities department.
C. LICENSE TO PRACTICE IN THE STATE OF FLORIDA
The Firm is a properly licensed certified public accounting firm.. (See Appendix G for copy of license.)
The Firm is a member of the American Institute of Certified Public Accountants as well as a member of
the Florida Institute of Certified Public Accountants. All professional staff upon successful completion
of the CPA exam become members of both the American and Florida Institutes of Certified Public
Accountants. All key professional staff are properly licensed to practice in the State of Florida.
D. FIRM QUALIFICATIONS AND EXPERIENCE
As previously discussed above in Section A, Rachlin Cohen & Holtz LLP is comprised of twenty
directors and a staff of seventy, not including support personnel. Of that number, the following is a
breakdown of the governmental audit staff
Directors
3
Managers
4
Supervisors
4
Seniors
4
Staff Accountants
14
Total
Zg
The City of Tamarac engagement will be staffed from the Fort Lauderdale office of Rachlin Cohen &
Holtz.
The engagement director, Michael D. Futterman will be assisted by an audit manager, Ilyssa Blum. A
supervisor, Nestor Caballero, and staff accountants will be assigned to this engagement on a full-time
basis. The supervisor and staff accountants will not have other staffing responsibilities during the
timetable established for audit fieldwork. The director and manager will concurrently be involved in
other municipal engagements, but their participation and attentiveness to the City of Tamarac will not be
compromised. In addition, the entire resources of our offices are at your disposal, making the knowledge
and experience of all our directors and professionals available to you.
The previous peer review report of Rachlin Cohen & Holtz LLP, which is in Appendix B, included a
review of specific government engagements under the yellow book requirements.
There are no disciplinary actions taken or pending against the Firm during the past three (3) years witb-
state regulatory bodies or professional organizations. fn addition, there are no pending actions as a result
of any Federal or State desk reviews or field reviews of the audits to the Firm's audits of local
municipalities or other government entities during the -past three (3) years.
-6-
TECHNICAL PROPOSAL
E. PARTNER, SUPERVISORY AND STAFF QUALIFICATIONS AND EXPERIENCE
Our office experience is critical to providin
g you with an effective and efficient audit. These are the
professionals who will be on the job on a day-to-day basis; they need to be experienced in auditing
governments. These professionals must be familiar with the complexities of govemmental accounting,
financial reporting, the single audit, OMB Circular A-133, fund operations, state laws and the Rules of
the Auditor General.
The following individuals will be assigned to the engagement. Below is a brief description of each
individual's experience in municipal audits as well as their relevant educational background and other
pertinent information.
All key individuals assigned to this engagement are licensed to practice as a Certified Public Accountant
in the State of Florida.
We have presented in Appendix A, a resume on each key individual that will be assigned. A three year
history of CPE credits related to government sector activities is also presented. In addition, our
commitment to active participation in local governmental organizations is included in the resumes. The
staff assigned to the engagement will reflect the City's commitment to affirmative action.
Michael D. Futterman, Engagement Director
Michael D. Futterman, a director with over 10 years experience in the government accounting and
auditing sector, is most qualified to serve as the engagement director on the City's engagement. Michael
is the engagement partner or the concurring reviewer for all engagements listed in Section F.
• C. Jerry Chiocca, Concurring Review Director
Mr. Chiocca is the Director of Public Sector Accounting and Assurance Services at Rachlin Cohen &
Holtz LLP specializing in governmental and non-profit audits. He has over 28 years experience in local
governmental and utility engagements. In this capacity, Jerry will be available to members of the
engagement team, and management of the City as a high-level technical resource. Jerry will also review
the general purpose financial statements, related independent auditor's report and other documents
included in the Comprehensive Annual Financial Report to ensure that industry standards have been
adhered to and that the general purpose financial statements are in conformity with Firm and
authoritative pronouncements regarding disclosure, format, terminology, etc. tiir. Chiocca is also the
Quality Control Director for the Firm.
Ilyssa Blum, Engagement Manager
As the engagement's audit manager, Ilyssa will be responsible for the day-to-day planning and direction
of our audit, developing -audit programs, selecting and assigning personnel, and reviewing all phases of
the audit. She will maintain frequent contact with City personnel, coordinate ongoing work and advise
management on the status of the engagement. Ilyssa has over eight years experience serving clients in the
governmental sector. Ilyssa is the audit manager on the Town of Davie, Town of Golden Beach and the'
Bal Harbour Village audit engagements.
Nestor Caballero, Engagement Supervisor
Nestor Caballero will function as the supervisor on this'engagement. Nestor has over 4 years experience
in auditing local municipalities. Nestor is the in -charge auditor on the City of Pembroke Pines, the City
of North Bay Village, and the City of Sunny Isles Beach audit engagements.
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TECILYICAL PROPOSAL
F. SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES
The Firm provides audit and accounting services to numerous organizations within the government •
sector. In addition, we are well versed in the Single Audit requirements and the Office of Management
and Budget (OMB) Circular A-133.
Below is a listing of some audit engagements with similar requirements of the City of Tamarac.
a. City of Oakland Park (500 hours)
Rachlin Cohen & Holtz has been the auditor for the City of Oakland Park for the past two (2) years. This
involves the audit of the general purpose financial statements, including a single audit. The City receives
the GFOA's Certificate of Achievement for Excellence in Financial Reporting. Michael Futterman is the
audit partner and Jerry Chiocca is the concurring review director.
b. City of Miramar (600 hours)
Rachlin Cohen & Holtz is the auditor for the City of Miramar for the fiscal year ended September 30,
1998 and through September 30, 2001. This involves the audit of the general purpose financial
statements, including the audit of the City's pension trust funds. The City also receives the GFOA's
Certificate of Achievement for Excellence in Financial Reporting. Jerry Chiocca is the audit partner and
Michael Futterman is the concurring review director.
c. Town of Davie (700 hours)
Rachlin Cohen & Holtz has been the auditor for the Town for the past eight (8) years. This involves the
audit of the general purpose financial statements including a single audit and an audit of one of the City's
pension plans. The City also prepares a Comprehensive Annual Financial Report and receives the
Certificate of Achievement for Excellence in Financial Reporting. Michael Futterman is the audit •
partner and Jerry Chiocca is the concurring review director.
d. City of North Miami Beach (1,000 hours)
Rachlin Cohen & Holtz has been the auditor of the City of North Miami Beach for the past twenty (20)
years. This involves the audit of the general purpose financial statements, an audit of federal, state and
local financial assistance programs in accordance with the Single Audit Act and state and local rules and
an audit of the City's two pension plans. With respect to the Public Utilities Department of the City, the
Firm has provided auditing and accounting services for the Water and Sewer Departments for the past
twenty-five (25) years. In addition, the Firm prepares water and sewer rate studies, including costs of
service studies, performs an annual review of the water and sewer utility budgets as required by the
City's bond ordinances, and has represented the City in rate matters before the applicable regulatory
agencies. The City also prepares a comprehensive annual financial report and receives the Certificate of
Achievement for Excellence in Financial Reporting. Jerry Chiocca is the audit partner and Michael
Futterman is the concurring review director on this engagement.
e. City of Pembroke Pines (1,000 hours)
Rachlin Cohen & Holtz has been the auditor for the City for the past six (6) years. This involves the audit
of the general purpose financial statements including a single audit, the City's charter school audit and the
audit of one of the City's pension plans. The City also prepares a comprehensive annual financial report
and receives the Certificate of Achievement for Excellence in Financial Reporting. Michael Futterman is
the audit partner and Jerry Chiocca is the concurring review director on this engagement.
rI
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TECHNICAL PROPOSAL
• REFERENCES
To provide you with a basis to evaluate the quality of our services, we are providing you with five
references. We encourage you to contact any or all of these individuals.
a. City of Oakland Park (954) 561-6260
Ms. Bonilyn Wilbanks, City Manager
Mr. Bert Wrains, Finance Director
b. City of Miramar (954) 967-1555
Mr. William Estabrook, City Manager
Mr. Robert Bell, Finance Director
c. Town of Davie (954) 797-1050
Mr. Robert Rawls, Interim Town Administrator
Mr. Chris Wallace, Budget and Finance Director
d. City of North Miami Beach (305) 948-2900
Mr. Gary Brown, City Manager
. Ms. Marilyn Spencer, Finance Director
e. City of Pembroke Pines (954) 431-4500
Mr. Charles Dodge, City Manager
Mr. Rene Gonzalez, Finance Director
G. CONFLICT OF INTEREST
See Appendix I for conflict of interest certifications.
H. SPECIFIC AUDIT APPROACH
a. SCOPE OF SERVICES
We will audit the general purpose financial statements for the City of Tamarac for the fiscal years ending
September 30, 1999, 2000 and 2001 with an option to renew for an additional two year period. We will
also provide an in -relation to opinion on the combining and individual fund financial statements and
schedules. =
In addition, the scope of services will include:
1. Preparation of the general purpose financial statements, including the combining and individual
fund financial statements and schedules.
2. Provide special assistance to the City to meet the requirements of the GFOA's Certificate of
Achievement for Excellence in Financial Reporting program.
512
TECBMCAL PROPOSAL
3. Review of the annual local government financial report filed with the Florida Department of .
Banking and finance pursuant to Florida Statute Section 218.32 to verify that is in agreement with
the financial statements for the years ending September 30 for the periods engaged.
Our audit will be conducted in accordance with the standards applicable to financial audits contained in
Government Auditing Standards issued by the Comptroller General of the United States and in
compliance with the following:
• Chapter 10.550 and 10.600 Rules of the Auditor General of the State of Florida
• Regulations of the Florida Department of Banking and Finance
• AICPA's Audit and Accounting Guide "Audits of State and Local Governmental Units"
• Single Audit Act Amendments of 1996 and OMB Circular A-133
• Florida Statutes
The audit shall be a financial audit as defined in Section 11.45(1)(c), Florida Statutes. The engagement
shall include all funds, account groups and component units for which the City is financially
accountable.
b. TIMING OF THE ENGAGE1TJENT
We have developed a timetable to meet the requirements outlined in your request for proposal.
INTERLII FL 1AL
,T A S D I F 1I Planning •
Discuss and develop service plan, including accumulating
items of a permanent nature •
Key team members meet with the Finance Department
develop a coordinated approach to the audit
Team members meet to set deadlines for the completion of
interim and final field work •
Risk Assessment
The engagement team identifies specific areas of audit
emphasis that will serve as the focus of the audit
Develop Audit Plan
Internal controls are evaluated and tested _ •
Identify areas of improvement and discuss with
management immediately
Based on our conclusions with respect to internal control,
specific audit tests are developed •
Kea
TECHNICAL PROPOSAL
INTERIM
J A S
Perform Audit Plan
W M.
D J F M
Interim audit procedures are performed •
Engagement team meets with Finance Department to review
service plan against interim results, finalize the year-end
timetable, and highlight year-end audit/reporting issues • •
Year -End
Year-end audit procedures are performed •
Results of year-end audit procedures and service plans are
reviewed with the Finance Department
Management Letter comments are discussed with all
appropriate supervisory personnel •
Conclude and Report
• Engagement Partner reviews final results against service •
plan
Engagement Partner and manager review year-end results
with the Finance Department and management • •
Review report in accordance with GFOA guidelines.
Provide management with a report for their review and • •
comments
Assist City personnel in compliance with Certificate of
Achievement for Excellence in Financial Reporting, if
Applicable
Issue CAFR and Management Letter • •
Year Round Commitment
Engagement Partner and other key team members will be
available throughout the year to discuss areas of concern -
fulfilling commitment to be business advisors
c. SERVICE PHILOSOPHY
We will develop an engagement plan for serving the City of Tamarac, which will provide timely,
efficient and constructive service.
TECII]ICAL PROPOSAL
We will approach the audit of the City of Tamarac, with a well planned, streamlined audit approach
based upon our extensive knowledge of governmental entities and experience with other organizations
with operations similar to that of the City. The following are key characteristics of our service plan and
philosophy:
• Open, on going planning, communication and teamwork;
• Participation of professionals with relevant experience and diverse backgrounds;
• State-of-the-art audit techniques; and
• Comprehensive planning that includes obtaining an in-depth knowledge of the City and its goal
and objectives.
The following distinguishes our team from our competitors:
• Responsive Communication - One of our distinguishing characteristics is our ability to deliver
services and respond to our client inquiries quickly and accurately.
• Experienced Professionals - Your client service team has significant industry experience - from
staff accountant to director.
• Use of Professional Consultants - The audit team will be supplemented by functional experience
such as systems specialists to provide assistance, as needed.
• Constructive Recommendations - We will provide the City with both operational ang financial
recommendations throughout the year.
Our "total service approach" will provide the City with a value added to the audit process that is not
normally associated with an audit. These areas of service include the use of our "broad vision" approach,
and effective and on -going communications.
Use of "Broad Vision "
Our professionals are trained to apply the concept of "broad vision" throughout the audit process. The
concept of "broad vision" relates to the identification of potentially inefficient or "iM. proper" uses of
resources, which is not a direct responsibility of the auditor under generally accepted auditing standards,
but which provides our clients with a degree of comfort in carrying out their responsibilities.
Communication:
A continuous flow of communication is key to a successful audit. We have year-round communication
with all our clients. We will meet regularly with management to discuss the progress of the audit, and
will be available as -needed to discuss problems encountered, solutions reached and concerns of
management.
d. AN EFFICIENT AND EFFECTIVE AUDIT APPROACH
Scope of Services
As stated above, the audit of the City's general purposefinancial statements will be made in accordance
with generally accepted auditing standards and the standards applicable to financial audits contained in
Government Auditing Standards, for the purpose of rendering an opinion on the general purpose financial
statements of the City of Tamarac. 0
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TECHNICAL PROPOSAL
In addition, our auditing procedures will include those standards of any cognizant federal agency which
are necessary to test compliance and to disclose noncompliance with specified laws, regulations and
contracts.
Audit Programs
We utilize the Practitioners Publishing Company (PPC) audit programs from the "Audits of Local
Governments" Manual. We have found these programs to be comprehensive and thorough yet
streamlined to be efficient to meet the objectives of the audit of the City.
Our audit is subject to the inherent risk that material errors, irregularities, or illegal acts, including fraud
or defalcations, if they exist, will not be detected. However, if a reportable condition should be detected
during the audit, such a condition will be communicated in the report on compliance and on internal
control. A reportable condition will be defined as a significant deficiency in the design or operation of
the system of internal control, which could adversely affect the City's ability to record, process,
summarize and report financial data consistent with the assertions of management in the City's general
purpose financial statements.
Proposed Segmentation of the Engagement
Our audit of the general purpose general purpose financial statements will be conducted in four distinct
segments (percentages are approximated):
Hours
Directors
Manager
Supervisor
Staff
Total
• Planning Stage
15
25
25
-
65
Interim Procedures
5
15
45
20
85
Year -End Procedures
10
30
90
190
320
Report and Review
20
30
20
10
80
50
100
180
220
550
Planning Stage
Defining the objectives of an audit and developing a plan encompassing these objectives are the key to
an effective audit. The key members of the audit team will obtain copies of organizational charts, the
budget, accounting manuals and programs, etc. and will utilize these tools while personally interviewing
the City's personnel in evaluating internal control and utilizing the results derived from this survey to
develop the audit plan and program. We will also perform preliminary analytical procedures such as
comparing budget to actual amounts.
During the interview process, we will be reviewing the City's budget, the City's Charter and Code of
Ordinances and excerpting relevant documentation of a permanent nature, especially those relating to
bond issues and contractual arrangements, as well as discussing with those City representatives who are
responsible for the City's compliance with laws and regulations.
During this planning stage, the members of the team will identify any potential audit challenges and in
conjunction with the Finance Department, will decide'on the appropriate approach to resolving these
issues and the extent of any assistance that will be needed from City personnel.
Prior to July 31, 1999, we will provide to the City a detailed audit plan, including a list of schedules to be
prepared by City personnel.
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TECHNICAL PROPOSAL
Systems Evaluation
At this point, we will move into the systems evaluation phase of the audit. Two steps are included in this
phase: review and evaluate internal accounting controls, and evaluation of the EDP environment. Our
procedures include inquiries of appropriate management supervisory and staff personnel, inspection of
documents and records and observation of activities and operations.
Review and Evaluate Internal Accounting Controls. Internal accounting controls are reviewed and
evaluated to determine the extent to which the controls can be relied upon to produce accurate and timely
financial data. It follows that the better the controls, the more reliable the systems and, therefore, the
fewer substantive tests to be performed.
Evaluation of EDP Environment. The evaluation of the EDP environment is a critical component of
auditing the general purpose financial statements. It is designed to determine the degree of reliance we
can place on the internal accounting controls of the systems which feed the general purpose financial
statements.
The degree of reliance on internal accounting controls is important because it helps to define the scope of
the auditors' investigative and valuative efforts needed to support the audit opinion. The scope of audit
effort lessens as both the implementation and proper execution of internal accounting controls
strengthen.
EDP Audit Techniques
The growing complexity of the data processing environment mandates special audit procedures
performed by proven experts. Our work addresses computer risks related to the quality, security, and
continuity of information systems. Our work supports the financial audit by identifying and analyzing
the potential impact of computer risks on the audit process and planning an audit response to focus on Is
that risk.
Incorporating a greater operational orientation into our EDP reviews facilitates appropriate consideration
of broad issues related to EDP. In addition, it allows for assessing the effects of EDP on audit risks in
the planning stage so that an appropriate audit response can be developed.
The Interim Work
It is our intention to conduct detailed transaction testing prior to the year end. We plan to perform
interim work during the month of August in order to facilitate a rapid year-end closing and audit and the
issuance of the City's general purpose financial statements.
We will conduct compliance tests utilizing our "Testing of Compliance with Controls -Sampling Planning
and Evaluation Form'" -which determines sample sizes based on the expected level of control risk and the
planned number of deviations. We utilize statistical and non -statistical sampling techniques.
The Year -End Audit
During the year-end audit phase, we will be utilizing analytical procedures, which will compare budgeted
amounts with actual balances, as well as othez statistical data, e.g., average salary, interest
reasonableness, etc. We will also perform the following in conjunction with our audit:
• Confirmation of selected accounts.
• Conduct certain substantive tests of year-end balances.
• Complete all field work and prepare a draft of our report on compliance and on internal control over
financial reporting for discussion with management.
• Prepare the applicable compliance reports.
SEE
TECHNICAL PROPOSAL
As noted above, analytical review procedures are required in the planning stage, (preliminary analytical
procedures), during fieldwork as substantive audit procedures and during wrap-up (final analytical
procedures).
e. TESTING COMPLIANCE WITHLAWSAND REGULATIONS
One of the most important aspects of auditing governmental entities is designing the audit to test
compliance with laws and regulations including bond ordinances. Governmental entities, more so than
any other business or entity, are subject to a myriad of laws and regulations established by numerous
oversight entities and legal documents such as:
• Florida Statutes
• City Charter and Ordinances
• Bond Covenants
• Trust Indentures
• Interlocal Agreements
• Grant Agreements
• Government Auditing Standards
• Federal Laws and Grantor Agencies
Auditing standards dealing with compliance auditing applicable to governmental entities and recipients
of federal financial assistance, brought together the compliance auditing requirements of governmental
entities established by the GOA and the Single Audit Act. We address these compliance requirements
through a set of specialized audit programs and checklists which were developed to address those laws
and regulations applicable to our Florida government clients. These programs and checklists designed
for compliance testing are in accordance with the Florida Statutes and Federal laws as applicable.
f. MANAGEMENT LETTER
• As part of every governmental audit engagement, a Management Letter in accordance «nth the Rules of
the Auditor General of the State of Florida and Reports on Compliance and on Internal Control over
Financial Reporting are issued.
Report on Compliance and on Internal Control over Financial Reporting
This report is issued as part of every audit engagement and serves to communicate to management
matters regarding compliance and the internal control that come to our attention during an audit of
financial statements made in accordance with Government Auditing Standards. V
The existence of material weaknesses, if any, in the internal control affects the nature, extent, and riming
of audit tests to be applied in an audit of financial statements. However, the communication, either
orally or in a written report, of such weaknesses of which we are aware is not required to enable us to
state that the audit has been made in accordance with generally accepted government auditing standards.
Rather, the communication of material weaknesses in the internal control structure is incident to our
objective in making an audit of the financial statements, which is to form an opinion as to whether the
general purpose financial statements present fairly the financial position, results of operations, and cash
flows in conformity with generally accepted accounting principles consistently applied. Such
communication is also incident to the purposes of oui study and evaluation of the internal control
structure, which is to establish a basis for reliance thereon and for determination of the resultant extent of
the tests to which auditing procedures are to be applied and to assist us in planning and performing the
audit of the financial statements.
We may become aware of material weaknesses in the internal control through the initial review of the
system. This review is primarily a process of obtaining information about the organization and the
procedures prescribed and is intended to serve as a basis for making a preliminary evaluation of the
system. If we intend to rely on the prescribed procedures, the review will also serve as a basis for
-15-
TECHNICAL PROPOSAL
designing related tests of compliance that are intended to provide reasonable assurance that the
accounting control procedures are being applied as prescribed. We may also become aware of material
weaknesses in the internal control by performing tests of compliance with prescribed procedures.
Further, we may become aware of material weaknesses in the internal control by performing substantive
tests, the purpose of which is to obtain evidence as to the validity and propriety of the accounting
treatment of transactions and balances or, conversely, of errors or irregularities therein.
The communication of material weaknesses in the internal control may include comments concerning
corrective action taken or in process. We may also offer suggested corrective action with respect to
material weaknesses in the internal control for management's consideration. However, any additional
study made to develop constructive suggestions is not part of an audit of financial statements made in
accordance with Government Auditing Standards. We will also communicate reportable conditions in
the internal control.
I. PROOF OF PROFESSIONAL LIABILITY INSURANCE
See Appendix E for proof of insurance. Once we are selected as the City's auditors, we will have the
City named as an additional insured.
J. IDENTIFICATION OF ANTICIPATED POTENTIAL AUDIT PROBLEMS
At the present time, we do not anticipate any specific audit problems. However, if any problems should
arise, they will be discussed with management and resolved in a timely manner.
K. ADDITIONAL INFORMATION •
a. A complaint has been filed against the firm by a former client alleging that the firm failed to
complete the audit as engaged. The Quality Control Inquiry Committee (QCIC of the American
Institute of Certified Public Accountants (AICPA)) has been notified (File No. 38845) and has
subsequently notified Rachlin Cohen & Holtz LLP that the case was deemed to be frivolous and
recommends that no actions be taken by the AICPA Professional Ethics Executive Committee with
respect to the engagement personnel (letter dated January 21, 1999). No further notices have been
received.
b. We have provided in Appendix F of the proposal marked "original", a summarized financial
statement of our Firm for the year ended December 31, 1998. This financial statement is considered
confidential and should not be duplicated without the proposer's written approval.
c. The Firm is a partnership of professional associations registered in the State of Florida.
d. Our federal identification number is 65-0544505.
e. Experience with GFOA Certificate of Achievement for Excellence in Financial Reporting
Rachlin Cohen & Holtz LLP has made significant contributions to the professional societies and
associations serving the governmental community. Jerry Chiocca and Michael Futterman have
devoted time and effort to the FICPA's Committee on State and Local Governments, the Government
Finance Officers' Association's (GFOA) Special Review Committee for the Certificate of •
Achievement Program and the Florida Government Finance Officers Association.
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TECHNICAL PROPOSAL
. In addition, Jerry Chiocca and Michael Futterman are active members of the GFOA's Special Review
Committee. Our service to the GFOA's special review committee is an example of our commitment
to professional associations. We have assisted and have been successful with our South Florida
governmental clients in obtaining their GFOA Certificate of Achievement for Excellence in
Financial Reporting, including the issuance of the Certificate for four government entities in their
first year of incorporation and/or application. Listed below are our current South Florida clients who
are involved in the certificate program:
•
• City of Miramar
• City of North Miami Beach
• City of North Miami
• Town of Davie
• City of Pembroke Pines
• Miami Shores Village
• Village of Key Biscayne
• City of Miami Springs
• City of Aventura
• Village of Pinecrest
• Town of Lauderdale -By -The -Sea
• City of South Miami
• City of Oakland Park
In addition, we have also assisted some of our clients in submitting their budget documents for the
Distinguished Budget Award program of the GFOA.
-17-
APPENDIX A
RESUMES
•
r�
u
•
MICHAEL D. FUTTERMAN, CPA
Engagement Director
•
C�
Position Director, Audit and Review Services
Education B.B.A., Accounting, Florida Atlantic University, Boca Raton, Florida 1988
Range of Accounting and auditing experience extends to various types of entities,
Experience including municipalities, governmental agencies, not -for -profit organizations,
pension plans, public companies and other commercial entities. Performs peer
reviews of both large and small public accounting firms under SECPS and
Peer Review Program Guidelines.
Professional Rachlin Cohen & Holtz - January, 1995 to present
Ellstory Rachlin & Cohen - January , 1991 -December, 1994
Arthur Andersen & Company - January, 1989 - January, 1991
Professional and Member - American Institute of Certified Public Accountants
Civic Affiliations
Member - Florida Institute of Certified Public Accountants
Associate Member - Government Finance Officers Association
Associate Member - Florida Government Finance Officers Association
Special Review Committee - GFOA Certificate of Achievement for
Excellence in Financial Reporting Program
Associate Member - Miami -Dade County League of Cities
Associate Member - Broward County League of Cities
Associate Member - Palm Beach County Municipal League
Associate Member - DadeBroward Government Finance Officers Association
Treasurer, Dade Schools Athletic Foundation, Inc.
Committee Member - FICPA State and Local Government Committee
MICHAEL D. FUTTERMAN, CPA
Engagement Director
Mr. Futterman has attended the following governmental seminars and has 128 governmental accounting
and auditing CPE credits over the past three years_
L Government Symposium - Rachlin Cohen & Holtz
Miami, Florida
June 22, 1999 ( 7 hours)
2. Florida Governmental Finance Officers Association (FGFOA)
Annual Conference - Marco Island, Florida
June 7-9, 1999 (20 hours)
3. The Single Audit Act and OMB Circular A-133
Miami, Florida
September 11, 1998 (16 hours)
4. Government Symposium - Rachlin Cohen & Holtz
Miami, Florida
June 10, 1998 (7 hours)
5. Florida Government Finance Officers Association (FGFOA)
Annual Conference - Boca Raton, Florida
June 1-3, 1998 (14 hours)
6. FICPA's Mastering the New Financial Reporting Model
Miami, Florida
May 29, 1998 (8 hours)
7. Auditor General Update
Miami, Florida
September 24, 1997 (6 hours)
8. Government Finance Officers Association (GFOA)
Annual Conference - Fort Lauderdale, Florida
June 1-4, 1997 (15 hours)
9. Florida Government Finance Officers Association (FGFOA)
Annual Conference - Orlando, Florida
April 20-23, 1997 (16 hours)
10. Government Symposium
GASB Update - Miami, Florida
September 26, 1996 (3 hours)
4
11. Annual AICPA Governmental Accounting and Audit Update
Phoenix, Arizona
September 12-13, 1996 (16 Hours)
C7
0
C. JER.RY CHIOCCA, CPA
Concurring Review Director
11
Position Director of Public Sector Accounting and Assurance Services and
Quality Control Director of Rachlin Cohen & Holtz LLP
Education B.S., Accounting, St. Thomas University (formerly Biscayne College),
Miami (Magna Cum Laude)
Experience His experience includes directing auditing engagements of governmental,
non-profit and commercial clients, including public and investor -owner
utilities, and in the preparation of cost of service studies for municipal
and investor -owned utility systems.
Professional History Rachlin Cohen & Holtz - January, 1995 to present
Rachlin & Cohen - March, 1974 - December, 1994
Thomas J. Merlo - Manager 1972-1974
Deloitte, Haskins & Sells - 1968-1972
Professional and Member - American Institute of Certified Public Accountants
Civic Affiliations
Member - Florida Institute of Certified Public Accountants
FICPA Committee on State and Local Government
FICPA Committee on Peer Reviews, Chairman
Member, Special Review Committee - GFOA Certificate of
Achievement for Excellence in Financial Reporting Program
Associate Member - Government Finance Officers Association
Associate Member - Florida Government Finance Officers Association
Associate Member - DadeBroward Government Finance Officers
Association
Associate Member - Miami -Dade County League of Cities
Associate Member - Broward County League of Cities
Associate Member - Palm Beach County Municipal League
r 1
U
G. JERRY CHIOCCA, CPA
Concurring Review Director
Mr. Chiocca has attended the following governmental seminars and has 144 governmental accounting
and auditing credits over the past three years: 0
1. Government Symposium - Rachlin Cohen & Holtz
Miami, Florida
June 22, 1999 (7 hours)
2. Florida Government Finance Officers Association (FGFOA)
Annual Conference - Marco Island, Florida
June 7-9, 1999 (20 hours)
3. Government Finance Officers Association Annual Conference (GFOA)
Nashville, Tennessee
May 24-26, 1999 (20 hours)
4. The Single Audit Act and OMB Circular A-133
Miami, Florida
September 11, 1998 (8 hours)
5. Government Finance Officers Association (GFOA)
Annual Conference - San Francisco, California
June 28 - July 1, 1998 (20 hours)
6. Government Symposium - Rachlin Cohen & Holtz
Miami, Florida
June 10, 1998 (7 hours)
7. Florida Government Finance Officers Association (FGFOA)
Annual Conference - Boca Raton, Florida
June 1-3, 1998 (14 hours)
8. FICPA's Mastering the New Financial Reporting Model
Miami, Florida
May 29, 1998 (8 hours)
9. Auditor General Update
Miami, Florida _
September 24, 1997 (6 hours)
10. Government Finance Officers Association (GFOA)
Annual Conference - Fort Lauderdale, Florida
June 1-4, 1997 (15 hours)
11. Florida Government Finance Officers Associatiom(FGFOA)
Annual Conference - Orlando, Florida
April 20-23, 1997 (16 hours)
12. Government Symposium
GASB Update - Miami, Florida
September 26, 1996 (3 hours)
0
•
IL YSSA BL UM, CPA
Audit Manager
•
•
0
Education B.A., Accounting, University of Texas, Austin
Range of Extensive experience in accounting and auditing primarily include the
experience following industries/entities: Local Governments, Not -for -Profit
Organizations, Pension and Profit sharing plans, Condominium associations,
Manufacturing, Personal service organizations, Wholesale and Retail
distribution.
Professional Rachlin Cohen & Holtz, from January, 1995
history
Rachlin & Cohen, from June 1990 to December 1994
Professional Member, American Institute of Certified Public Accountants
and civic
affiliations Associate Member - DadeBroward Government Finance Officers Association
Member, Florida Institute of Certified Public Accountants
ILYSSA BLUM, CPA
Audit Manager
Ms. Blum has attended the following governmental seminars and has 51 governmental accounting and
auditing CPE credits over the past three years:
1. Government Symposium - Rachlin Cohen & Holtz
Miami, Florida
June 22, 1999 (7 hours)
2. The Single Audit Act and OMB Circular A-133
Miami, Florida
September 11, 1998 (8 hours)
3. Government Symposium - Rachlin Cohen & Holtz
Miami, Florida
June 10, 1998 (4 hours)
4. Update on Generally Accepted Government Auditing Standards
Miami, Florida
June 10, 1998 (3 hours)
5. High Risk Areas
Miami, Florida
May 22, 1997 (2 hours)
6. Government/Not-for-Profit Update
Miami, Florida
November 22, 1996 (4 hours)
7. Government Symposium
GASB Update - Miami, Florida
September 26, 1996 (3 hours)
S. GFOA's Advanced Governmental Accounting
Miami, Florida
August 14, 1996 (20 hours)
•
NESTOR CABALLERO, CPA
Audit Supervisor
•
0
Education B.A., Accounting and Finance, Florida Intemational University (1995)
M.A. Taxation, Florida International University (1997)
Range of Extensive experience in accounting and auditing include the following
Experience industries/entities: Local Govemments, Pension and Profit sharing plans, Not -
For -Profit Organizations, public companies and other commercial entities.
Professional Rachlin Cohen & Holtz, from July, 1996 to present
History
Professional American Institute of Certified Public Accountants
and Civic
Affiliations Florida Institute of Certified Public Accountants
Associate Member, Florida Government Finance Officers Association
Latin Builders Association
South Beach Hispanic Chamber of Commerce
Hialeah Chamber of Commerce
NESTOR CABALLERO, CPA
Audit Supervisor
Mr. Caballero has attended the following governmental seminars and has 45 governmental accounting •
and auditing CPE credits over the past three years:
1. Government Symposium - Rachlin Cohen & Holtz
Miami, Florida
June 22, 1999 (7 hours)
2. The Single Audit Act and OMB Circular A-133
Miami, Florida
September 11, 1998 (8 hours)
3. Government Symposium - Rachlin Cohen & Holtz LLP
Miami, Florida
June 10, 1998 (4 hours)
4. Update on Generally Accepted Government Auditing Standards
Miami, Florida
June 10, 1998 (3 hours)
5. Florida Government Finance Officers Association
Annual Conference - Boca Raton, Florida
June 1-3, 1998 (14 hours)
6. Auditor General Update
Miami, Florida
September 24, 1997 (6 hours)
7. Government Symposium
GASB Update - Miami, Florida
September 26, 1996 (3 hours)
•
0
C.
APPENDIX B
•
PEER REVIEW REPORT
11
/'1�
A�
Altschuler, Melvoin and Glasser LLP
Certified Public Accountants and Consultants Chicago
Los Angeles
New York
Tampa
Washington, D.C.
August 19, 1998
To the Partners of
Rachlin, Cohen & Holtz
We have reviewed the system of quality control for the accounting and auditing
practice of Rachlin, Cohen & Holtz (the firm) in effect for the year ended April 30,
1998. A system of quality control encompasses the firm's organizational structure
and the policies adopted and procedures established to provide it with reasonable
assurance of complying with professional standards. The elements of quality control
are described in Statements on Quality Control Standards, issued by the American
Institute of Certified Public Accountants (AICPA). The design of the system and
compliance with it are the responsibilities of the firm. In addition, the firm has
agreed to comply with the membership requirements of the SEC Practice Section of the
AICPA Division for CPA Firms (Section). our responsibility is to express an opinion
on the design of the system and the firm's compliance with that system and the
Section's membership requirements based on our review.
Our review was performed in accordance with standards established by the Peer Review
Committee of the Section. 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 and with the membership requirements of the Section 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 or with the membership
requirements of the Section.
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 the system of quality control may become inadequate because of changes in
conditions or the degree of compliance with the policies or procedures ray.
deteriorate.
30 South Wacker Drive, Suite 2600, Chicago, Illinois 60606-7494
312.207.2800 Fax 312.207.2954 http://www.arngnet.com
Associated Worldwide With Summit International Associates, Inc.
11
LJ
r-]
In our opinion, the system of quality control for the accounting and auditing
practice of Rachlin, Cohen & Holtz in effect for the year ended April 30, 1998 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 complying
with professional standards. Also in our opinion, the firm has complied with the
membership requirements of the Section in all material respects.
•
CJ
11
APPENDIX C
PROPOSAL CERTIFICATION FORM 0
.7
UP NO. 99-18R
APPENDIX C
• PROPOSAL CERTIFICATION FORM
The undersigned here confirms that:
1. He is a duly authorized agent of the firm submitting the proposal;
2. He has read the General Terms and Conditions and the proposal requirements which were made
available to the Proposer in conjunction with the RFP and fully understands and accepts these terms
unless specific variations have been expressly listed on the Proposal Form;
3. The Proposer will accept any awards made to it as a result of the Invitation for a minimum of ninety
(90) calendar days following the date and time of the bid opening.
BY: '
DATE
Manual onae of A ent
G. Jerry Chiocca
Typed/Printed Name of Agent
•
Director
Title of Agent
LJ
June 23, 1999
•
APPENDIX D
PROPOSER WARRANTIES •
RFP NO.99-18R
APPENDIX D
. PROPOSER WARRANTIES
A. Proposer warrants that it is willing and able to comply with the State of Florida laws with respect to
foreign (non -state of Florida) corporations.
B. Proposer warrants that it is willing and able to obtain an errors and omissions insurance policy
providing a prudent amount of coverage for the willful or negligent acts, or omissions of any
officers, employees or agents thereof.
C. Proposer warrants that it will not delegate or subcontract its responsibilities under an agreement
without the prior written permission of the City of Tamarac.
D. Proposer warrants that all information provided by it in connection with this proposal is true and
accurate.
Signature of Official: W , (
Name (Typed): G. Jerry Chiocca
Title: Director
Firm: Rachlin Cohen & Holtz LLP
Date: June 23, 1999
11
APPENDIX E
PROOF OF INSURANCE 0
C.
!NTEI7STATE Issued by: CHICAGO INSURANCE COMPANY
INS U R\ N C E Executive Offices: 55 E. Monroe Street
GROUP Chicago, Illinois 60603
DECLARATIONS
r------ -- — ---- --� ACCOUNTANTS PROFESSIONAL
PURCHASING GROUP POLICY NUMBER ADV-2000000
ICERTIFICATE NUMBER ADV- 2001491 LIABILITY INSURANCE POLICY
1. Named Insured and Mailing Address:
Rachlin Cohen & Holtz * * * NOTICE * * * +
One SE 3rd Ave Flr 10 THIS IS A CLAIMS -MADE POLICY.
Miami FL 33131- PLEASE READ CAREFULLY.
2 POLICY PERIOD: FROM: 06/30/98 ---- TO; 06/30/99---------------
at 12:01 A.M. Standard time at location of Named Insured
3. LIMITS OF LIABILITY:
EACH CLAIM $5,000,000.00
—AGGREGATE—;5,000,000.00---------------------------�
4. CLAIM EXPENSES
❑ a. Are included within the limits of liability.
?G b.. A separate limit of liability applies to claim expenses.
S. DEDUCTIBLE
EACH CLAIM $100,000.00
�G a. The deductible amount specified above applies only to damages.
❑ b. The deductible amount specified above applies to both damages and claim expenses.
6. ANNUAL PREMIUM $
7. RETROACTIVE DATE
If a date is indicated, this insurance will not apply to any act, error, omission or personal injury which occur
before such date.
8. ENDORSEMENTS
This policy is made and accepted subject to the printed conditions in this policy together with the provis
stipulations and agreements contained in the folld;Mng form(s) or endorsement(s).
POJ-2024 (Rev.07/95) POE-2081 (Rev.12197) PON-2003 (Rev.07/96)
POE-2055 (03/89) (Ed.09/96) POE-2126 (02/96)
--MSE-8001(11/91)(Ed.9/92)(1_2,3,4)----------r-----—�._.--
THIS POLICY IS NOT VALID UNTIL SIGNED BY OUR AUTHORIZED REPRESENTATIVE
— �/A &
ari d Repr ntative
POP-2024 (i 1 /96) CAL- 20 3 8 1 9 thpage I°
APPENDIX F
FINANCIAL STATEMENT
11
0
C7
•
Financial Statement is only Included in Response to
Request for Proposal Marked "Original"
•
APPENDIX G
FIRM LICENSE
•
•
STATE OF FLORIDA
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BOARD OF ACCOUNTANCY t352) 955-L165
2610 NW 43RD ST, STE 1A
fwp
GAINESVILLE FL 32606-0785
r
•
RACHLIN� COHEN & HOLTZ, CPA'S
SUNTRUST INTERNATIONAL CENTER
ONE SOUTHEAST THIRD AVE TENTH FLOOR
MIAMI
L9
EGUCA.PlUNWor
OVUM IV
accdUN=r O OR
rL
IS :LICENSER 473 Fs -
DEC 31, 1999
•
APPENDIX H
DRUG -FREE WORKPLACE FORM •
•
DRUG -FREE WORKPLACE FORM
The undersigned vendor in accordance with Florida Statute 287.087 hereby certifies that Rachlin
Cohen & Holtz LLP does:
1. Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing,
possession, or use of a controlled substance is prohibited in the workplace and specifying the
actions that will be taken against employees for violations of such prohibition.
2. Inform employees about the dangers of drug abuse in the workplace, the business's policy of
maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee
assistance programs, and the penalties that may be imposed upon employees for drug abuse
violations.
3. Give each employee engaged in providing the commodities or contractual services that are
under bid a copy of the statement specified in subsection (1).
4. In the statement specified in subsection (1), notify the employees that, as a condition of working
on the commodities or contractual services that are under bid, the employee will abide by the
terms of the statement and will notify the employer of any conviction of, or plea of guilty or
nolo contendere to, any violation of Chapter 1893 or of any controlled substance law of the
United State or any state, for a violation occurring in the workplace no later than five (5) days
• after such conviction.
5. Impose a sanction on, or require the satisfactory participation in a drug abuse assistance or
rehabilitation program if such is available in the employee's community, by any employee who
is so convicted.
6. Make a good faith effort to continue to maintain a drug -free workplace through implementation
of this section.
As the person authorized to sign the statement, I certify that this firm complies fully with the above
requirements.
LVI- W "
. A 0
•.
June 23, 1999
Date
0
•
APPENDIX I
CONFLICT OF INTEREST 0
0
RFP NO.99-18R
APPENDIX I
• CONFLICT OF INTEREST
We certify that no member of the our firm's ownership, management or staff currently have a vested
interest which might be considered a conflict of interest.
Rachlin Cohen & Holtz
Name of Business
By:
Signome
G. Jerry Chiocca, Director
Name and Title, Typed or Printed
Sworn to and subscribed before me this
21st day of June, 1999
Notary Public
State of Florida
My Commission Expires:
Im
���H��()O DTE OF F1.OR1Q CM6 14v9aP•
9E
�.J
APPENDIX J
PUBLIC ENTITIES CRIMES FORM 0
SWORN STATEMENT PURSUANT TO SECTION 287.133(3)(A),
FLORIDA STATUTES ON PUBLIC ENTITY CRIMES
THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC
OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS.
1. This sworn statement is submitted to City of Tamarac, Florida
(print name of the public entity)
by G. Jerry Chiocca
(print individual's name and title)
for Rachlin Cohen & Holtz
(print name of entity submitting sworn statement)
whose business address is
One Southeast Third Avenue, Tenth Floor
Miami, Florida 33131
and (if applicable) its Federal Employer Identification Number (FEIN) is 65-0544505
(If the entity has no FEIN, include the Social Security Number of the individual signing this sworn
statement: )
2. I understand that a "public entity crime" as defined in Paragraph 287.133(1)(g), Florida Statutes,
means a violation of any state or federal law by a person with respect to and directly related to the
transaction of business with any public entity or with an agency or political subdivision of any other
state or of the United States, including, but not limited to, any bid or contract for goods or services to
be provided to any public entity or an agency or political subdivision or any other state or of the
United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy or
material misrepresentation.
3. I understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida
Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an
adjudication of guilt, in any federal or state trial court of record relating to charges brought by
indictment or information after July 1, 1989, as a result of a jury verdict, non jury trial or entry of a
plea of guilty or nolo contendere.
4. I understand that an -"affiliate" as defined in Paragraph 287.133(1)(a), Florida Statutes means:
1. A predecessor or successor of a person convicted of a public entity crime; or
2. An entity under the control of any natural person who is active in the management of the entity -
and who has been convicted of a public entity crime. The term "affiliate" includes those
officers, directors, executives, partners, shareholders, employees, members and agents who are
active in the management of an affiliate. The -ownership by one person of shares constituting a
controlling interest in another person, or a pooling of equipment of income among persons when
not for fair market value under an arm's length agreement, shall be a prima facie case that one
person controls another person. A person who knowingly enters into a joint venture with a
person who has been convicted of a public _entity crime in Florida during the preceding 36
months shall be considered an affiliate.
Page 1 of 2
S. 1 understand that a "person" as dcfined in Paragraph 287.133(1)(e), Florida Statutes, means any
natural person or entity organized under the laws of any state or of the United States with the legal
power to enter into a binding contract and which bids or applies to bid on contracts for the provision
of goods or services let by a public entity, or which otherwise transacts or applies to transact
business with a public entity. The term "person" includes those officers, directors, executives,
partners, shareholders, employees, members and agents who are active in management of an entity.
b. Based on information and belief, the statement which I have marked below is true in relation to the
entity submitting this sworn statement. (Indicate which statement applies.)
X Neither the entity submitting this sworn statement, or any of its officers, directors, executives,
partners, shareholders, employees, members or agency who are active in the management of the
entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime
subsequent to July 1, 1989.
The entity submitting this sworn statement, or one of more of its officers, directors, executives,
partners, shareholders, employees, members or agents who are active in the management of the
entity, or an affiliate of the entity has been charged with and convicted of a public entity crime
subsequent to July 1, 1989.
The entity submitting this sworn statement, or one of more of its officers, directors, executives,
partners, shareholders, employees, members or agents who are active in the management of the
entity, or an affiliate of the entity has been charged with and convicted of a public entity crime
subsequent to July 1, 1989. However, there has been a subsequent proceeding before a hearing
Officer of the State of Florida, Division of Administrative Hearing and the Final Order entered by
the Hearing Officer determined that it was not in the public interest to place the entity submitting
this sworn statement on the convicted vendor list. (Attach a copy of the final order.) is
I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER
FOR THE PUBLIC ENTITY IDENTIFIED IN PARAGRAPH 1 (ONE) ABOVE IS FOR THAT
PUBLIC ENTITY ONLY AND, THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE
CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND THAT I Alba REQUIRED TO
INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO A CONTRACT IN EXCESS OF THE
THRESHOLD AMOUNT PROVIDED IN SECTION 287.017, FLORIDA STATUTES FOR
CATEGORY TWO OF ANY CHANGE IN THE INFORti1ATION CONTAINED IN THIS FORM.
signature)
Sworn to and subscribed before me this \ $ day of 19
Personally known
I.
OR Produced identification Notary Public - State ofG�
My commission expires I Zc� ' C�
(Type of Identification)
���rlL�t.i' hiY SEAL
` CT-i ARY F'GE;;CTh r OF F'109W)A'
`i`Pti7iT�tf,�ied or�Tamped"commissioned
name of notary public)
Page 2 of 2
A C nan
CERTIFICATE OF (LIABILITY INSURANC152
kol
DATE (Ml lqx� l
08/04/95
4
4
PRODUCER
THIS CERTIFICATE 13 ISSUED A9 A MATTER OF HNrunmn I Ivn
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
Premier-USI In3u3:anca Group
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED 8Y THE POLICIES BELOW.
P.O. Box 2426
r-oca Raton FL 33jJ27-2428
COMPANIES AFFORDING COVERAGE
Keith Cornish
COMPANY
A CHA
PtwrmNu. 561-394-9900 P.MNn.
--
INSURED
COMPANY
8 Hartford Insurance Co.
Rachlin, Cotten & Holtz, CPA
COMPANY
RCH Technology Group, LLD
C
1 S.E. 3rd live., 10th Floor
COMPANY
Miami. FL 331.31
D
COVERAGES
THIS IS TO CERTIFY THAT TITS POLICIES OF INSURANCE LISTED BELOW RI1vE BEEN
ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD
INDICATED, NOTWITHSTANDING ANY REDUIREMENT. TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH TNRS
CERTIFICATE MAY BB ISSUE D OR MAY PERTAIN. THE INSURANCE AFFOR6E0 BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERIMS.
EXCLUSIONS AND CONDITKiNS OF SUCH POL208S. LIMITS SHOWN MAY HAVE BEEN
REDUCED BY PAID CLAIMS.
Co. TYP! OF MBURAlICRi
LTA '
POLICY NUMBE1t
POLICY EFFECTIVE
DATE (MMIDOATYI
POLICY EXPIRATION
DATE (MMI XYM
uwn
GENERALLIABILITY
GENERAL AGGREGATE
$ 1000000
X
S 1000000
A
COMMERCIALGDMRKLUAWLITY
1079451074
06/01/99
05/01/00 PROOUVM COUMPAGG
S 500000
• CLAIMS MADE ]OCCUR
PUMNAL,AOVMAMY
"EMS
EACHOCCURRSND6
3500000
FIRRDAMAGE(A"on@"mo
A 300000
_
I MEP E M (Any "Peru=)
S 10000
AUTOMOBILE
elutr
`COMYINECiiNGLELPIIT
s50000D
A
1079451074
06/01/99
05/01/00
BOtXLTDRJURY
t
I
ALL OWNED AUTOS
scNeDULED Auros
(PgrP�nen1
X
BODILY INJURY _
HIRED AUTOB
X
MI
NON47EDAUTOS
(PMracrldwn0
PROPERTY DAMAGE I S
GARAGE LIABILITY
AUTO OHLY - IA ACCIOSMY 19
OTHER THAN AUTO ONLY;
ANY AUTO
EACH ACCIDENT I S
AGGREGATE I S
EXCESS LIABILITY
1 EACHCCCURREftE t 500000
AGGREGATE I S 500000
A
X UMBRELLA FORM
1079451074
06/01/99
I 05/01/00
OTHER THAN UMBRELLA FORM
f
• SIR l t 10000
WORKERS COMPENSATION AND
X I wC STATU. (OTH�
EwL0YER5'LIABIUTY
EL EACH ACCIDENT : S 500000
S
THEPROM9TOR( INCL
21W'VCEV1273
01/01/99
I 01/01/00
ELOL' ASE- POLICY LIMIT I S 500000
EL DISEASE - EA RMPLOYFE 1 t 500000
PARTNERSlEXECUTTVE
OPMERS ARE: EXCL
OTHER
DESCRIPTION OF OPERATTONSI.00ATIONSNRKCLISISPECtAL ITEMS
Waiver of subrogttion to workers
Compensation. Tha certificate
%picable
holder is inelu2led as an additional tnaured
as their interest may appear.
CERTIFICATE HOLDER
CANCELLATION
TA24ARAC
SHOULD ANY Of THE ABOVE DESCRIBED POLICES /F CANCELLED Yf.FORE THE
EXPIRATION DATE THEREOP, THE LSEl71NG CL'MPANY MALL LMOI AVOR TO MAIL
6.0 DAYS WRITTEN NOTICE TO THE CERTTFICATE HOLDER NAMED TO THE LEFT,
City of Tamarac
BUT FARMPtP TO MAIL SUCH NOTICE SMALL IMPOSENO OBLIGATION OR LABILITY
OP ANY MN0 UPON THE COMPANY, ITS AGENTS OR REPRESENTATMi
IAUTMORRED
RFP^RESENTATIVE
1 _ a"nu 4QRR
IACORD 25-S (1/95) r vnu .....,...• . --
IkII1111121
INSURED
Seitlin
P. 0. Box 025220
Miami, FL 33102.5220
Rachlin, Cohen & Holtz
1 S.E. 3rd Avenue, 1 Oth Floor
Miami FL 33131
! ISSUE DATE fMM/DD77l
8; 06/99
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND
CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE
DOES NOT AMEND. EXTEND OR ALTER THE COVERAGE AFFORDED BY THE
POLICIES BELOW
COMPANIES AFFORDING COVERAGE
COMPANY
LETTER A ROYAL INDEMNITY INS CO.
COMPANY
LETTER B
COMPANY
LETTER C
COMPANY
LETTER D
COMPANY
LETTER E
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD
INDICATED. NOTWITHSTANDING ANY REQUIRD4ENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMKNT WITH RESPECT TO WHICH THIS
CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERNS.
EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS.
CO TYPE OF INSURANCE POLICY NUMBER POLICY EFF. POLICY EXP. LLNITS
TR DATE OAMMDn'M DATE (MM/DDM7
GENERAL LIABILITY GENERAL AGGREGATE
��rf'�1�Ir�
COMM. GENERAL LIABILITY . v — : �- PROD-COMP/OP AGG. ,
CLAIMS MADE =OCC.
Cj ` i J i ::
M A +y y
PER$. & ADV. DiJURY
OWNER'S & CONTRACT'S PROT
EACH OCCLRRE.NCE
99 AUG - 9
PM 1: 14
FIRE DAMAGE(One Fve)
MED. EXP. (One Per)
AUTOMOBILE LIABILITY
1 ,
61156 M A N
coMBDv'ED sDicLE
ANY AUTO
LIMIT
ALL OWNED AUTOS
BODILY LtiJLRY
I . ,
SCHEDULED AUTOS
(Per perwe)
HIRED AUTOS
BODILY LtiJLRY
NON -OWNED AUTOS
(Per aaideml
GARAGE LIABILITY
PROPERTY DAMAGE
EXCESS LIABILITY
EACH OCCURRENCE
E
AGGREGATE
UMBRELLAFORM
OTHER THAN UMBRELLA FORM
s
STATUTORY LIMITS I
EACH ACCILlNT
WORKERS' COMPENSATION
AND
DLSE.LSE-POLICY LL%fIT I
EMPLOYER'S LIABILITY
•
DISEASE -EACH E-NP.
A
OTHER
RZD390048
6/30/99
6/30/00
PROFESSIONAL
$5,000,000 EA CLAM
LIABILITY
$5,000,000 AGGREG
CLAIMS MADE FORM
$100,000 AGG.DED.
DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES/SPECIAL ITEMS
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE UANLLLLLu ne.r VK I
EXPnt.AbON DATE THEREOF, TILE LSSLLNG COMPANY WILL ENMEAVOR TO
MAIL '. 0 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE
CITY OF TAMARAC
LEFT, BUT FAILURE TO }TAIL SUCH NOTICE SHALL LtitP06E NO OBLIGATION OR
C/O MR. JIM SREDZINSKI LIABILITY OF ANY KL%D UPON THE COMPANI•, ITS AGENTS OR REPRESENTATINTS.
7525 N.W. 88 AVENUE
AtJTHotelzsnRFs
TAMARAC, FL 33321-2401 e I�
t*CU1:iD 25-5 (7l90) ' a. an '
ATTACHMENT B
LHJRachfin Cohen & H01tz LAP
0 C1,111 ird I'ublic Accountants & C'unsuitints
August 17, 1999
Honorable Mayor, Members of the City Commission and City Manager
City of Tamarac, Florida V
7525 N.W. 88th Avenue
Tamarac, Florida 33321-2401
We are pleased to confirm our understanding of the services we are to provide to the City of Tamarac.
Florida (the City). We will audit the general purpose financial statements of the City as of and for the
fiscal years ending September 30, 1999. 2000. and 2001. with an option to renew this agreement at
mutually acceptable terms by both parties.
The objective of our audit is the expression of an opinion as to whether the Cit}•'s general purpose financial
statements are fairly presented, in all material respects. in conformity with generally accepted accounting
principles. Our audit will be conducted in accordance with generally accepted auditing standards and the
standards for financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States, and will include tests of the accounting records of the City and other
procedures we consider necessary to enable us to express such an opinion. If our opinion on the general
purpose financial statements 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.
We will also provide reports on internal control related to the financial statements and compliance with
laws, regulations, and the provisions or grant agreements. noncompliance with. :=.-hich could have a
material effect on the financial statements as required by Government auditing Standards. In addition.
\ve will issue a report on the City's Sewage System Capital Improvements Repla,:ement _-account as
required by the Florida Department of Environmental Protection.
Management is responsible for establishing and maintaining intemai control and for compliance ,vith
laws, regulations. contracts, and agreements. 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 general
purpose financial statements in accordance with generally accepted accounting principies.
Management is responsible for making all financial records and related information ayariable to us. 'A, -
understand that you will provide us with such inforinatron required for our audit and that you are
responsible for the accuracv and completeness of that ibformation. Xe will advise you about appropriate
accounting principles and their application and \gill assist in the preparation of your tmanctal statements.
but the responsibility for the financial statements remains with you. That responsibility includes the
establishment and maintenance of adequate records and effective internal controi Dyer tinanctai
reporting, the selection and application of accounting principles, artu 'he sateguard:nrg of assets.
t tnr tinuthr,lst I Lird .1\I�nu\', irr.ut I ittnr, ',L,unl, i iuri�t,: ".' �. -- --- _-' • � � --- , .
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RCM
Honorable Mayor, Members of the City Commission and City Manager
City of Tamarac, Florida
August 17, 1999
Page 2
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 fraud. Because of the concept of reasonable assurance and because we will not
perform a detailed examination of all transactions, there is a risk that a material misstatement may exist
and not be detected by us. In addition, an audit is not designed to detect errors. fraud. or other illegal
acts that are immaterial to the general purpose financial statements. However. «e wii1 inform you of any
material errors and any fraud that comes to our attention. We x iil also inform you of anv other illegal
acts that come to our attention, unless clearly inconsequential. 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. ;fit the conclusion of our audit. Nve will
also require certain written representations from you about the financial statements and related matters.
Identifying and ensuring that the City complies with la%�s. reguiauo;:s.:ontracts.::~d agreements is the
responsibility of management. As part of obtaining reasonable assurance about �.-.-hether :he Lenerai
purpose financial statements are free of material misstatement. .%e «ill perform rests of the City's
compliance with applicable laws and regulations and the provisions of contracts and agreements.
However, the objective of our audit will not be to provide an opinion on overall compliance and we xvill
not express such an opinion.
In planning and performing our audit, we will consider the internal control sufficient to plan the audit in
order to determine the nature, timing, and extent of our auditing procedures for the purpose of expressing
our opinion on the City's general purpose financial statements.
We will obtain an understanding_ c.if the design of the relevant controls and .v Nether t ev have been placed~
in operation, and we will assess control risk. Tests of controls may be performed :o test the e"fectiveness
ofcertain controls that we consider relevant to preveni�ne and detecting errors and gaud that are material
to the general purpose 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 general purpose
financial statements. (Tests of controls are required only if control risk is assessed below the maximum
level.) Our tests, it' performed, will be less in scope than would he necessary- to render an opinion on
internal control and, accordingly, no opinion will be expressed.
."
•
Honorable Mayor, Members of the City Commission and City lklana<Ler
City of Tamarac, Florida
August 17, 1999
Page 3
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 general purpose financial statements.
We understand that your employees will prepare all cash or other confirmations we request and will
locate any invoices selected by us for testing, and furnish us portions of information for the City's
financial statement.
The workpapers for this engagement are the property of Rachlin Cohen & Holtz LLP and constitute
confidential information. However, we may be requested to make certain %vorkpapers available to
regulatory agencies pursuant to authority given to it by law or regulation. If requested. access to such
workpapers will be provided under the supervision of Rachlin Cohen & Holtz LLP personnel.
Furthermore, upon request, we may provide photocopies of selected %x.•orkpapers to the regulatory
agency. The regulatory agency may intend, or decide, to distribute the photocopies or information
contained therein to others, including other governmental agencies.
Our fees for the above services are estimated to be 549.000 for the year ended September 30. 1999.
551.500 for the year ended September 30, 2000, and 551.500 for the year ended September _-�0. 2001,
Our standard hourly rates vary according to the degree of responstbtii %' involved and the experience
level of the personnel assigned to your audit as described in the contract as Attachment A. Our invoices
for these fees will be rendered as the work progresses and are payable on presentation. 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. If additional time is
necessary due to an increase in the number of funds (i.e- increase in level of services provided by the
City), significant changes in Governmental Accountne Standards Board Pronouncements (e.g.
implementation of GASB No. 34, Basic Financial Statements for State and Local Government 1 and other
similar matters that are not contemplated by this letter, we will discuss these matters with you prior to
commencement of the work.
We will also prepare the general purpose financial statements as %�cil as the combining and individual
fund financial statements and schedules. as necessary, for inclusion in the Citv's comprehensive annual
financial report (including printing and binding of the CAFR).
It' the Pity is required to have a Single ,Audit performed in accordance with generaily accented auditing
standards. the standards firr financial audits contained In Goivrnine 1i Aztdllulg Standards, .Ssued by the
Comptroller General of the United States: the Single Audit Act Amendments of 1996: and the oroytsions
k
Honorable Mayor. Members of the City Commission and City Manager
City of Tamarac. Florida
August 17, 1999
Page 4
of OMB Circular A-133, Audits of'States, Local Governments, and Von -Profit Organizations, during the
periods covered by this letter, we will prepare an addendum to this letter indicating the additional
services and fees necessary to complete the engagement. If additional services are required or requested
as a result of the City receiving grant funds under the Florida Appropriations Act. we will prepare an
addendum to this letter indicating the additional services and fees necessary to complete the engagement.
We appreciate the opportunity to be of service to you 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.
Sincerely,
Is
G. Jerry Chiocca, CPA
Director - Miami
Enclosure
APPROVED:
This letter correctly sets forth the understanding of the City of Tamarac. Florida.
� Signed:
�.
"Title: / T;� jl� /'� /lJ ✓1 C
Date: a -7
I AI)IA94\94335`lamaiac cl.doc 0
ATTACHMENT C
' r SEALED DOLLAR COST BID
•
A. TOTAL ALL-INCLUSIVE MAXIMUM PRICE
a. Firm: Rachlin Cohen & Holtz LLP
b. I certify that I am empowered to submit the bid and authorized to sign a contract with the City of
Tamarac.
Signature: �I-C•< e.�-
Name: G. Jerry Chiocca
Title: Director
Date: June 23, 1999
c. The following is a schedule of the annual fees excluding services described on Page 3 which may
or may not be required for the years ending September 30:
Audit of General Purpose Financial Statements
(Including CAFR Preparation and Sewerage
Capital Improvement Account Certification)
1999 2000 2001 2002 2003
$49,500 S51.000 S51.000 S53,500 $56.000
Total All -Inclusive Maximum Fee for 1999 if all
Services Described on Page 3 were Required; $61,000
See supporting schedules for estimates of other services to be provided to the City.
The fee estimates quoted above are based on the City's current operations. If there are significant
changes to the City's fund operations; significant changes to Governmental Accounting Standards
Board Statements (anticipated implementation of the new reporting model), «e -% ill discuss these
matters with you to arrive at a new fee estimate.
B. RATES BY PARTNER, SPECIALIST, SUPERVISORY AND STAFF LEVEL TI:1'IES HOURS
ANTICIPATED FOR EACH
See attached Schedule of Professional Fees and Expenses.
C. RATES FOR ADDITIONAL PROFESSIONAL SERVICES
Director
$215
Manager
155
Supervisor
130
Senior
105
Staff
90
Administrative staff
30
RFP NO. 99-18R
• 4
•
COST PROPOSAL (PART 1)
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE SEPTEMBER 30 1999 - 2003 FINANCIAL STATEMENTS
SUPPORTING SCHEDULE FOR AUDIT SERVICES
Hours
Proposed
Hourly
Rates
Proposed
Total
Partners
50
$155
$ 7,750
Managers
100
100
10,000
Supervisory Staff
180
85
15,300
Staff
220
70
15,400
Other (Specify):
Subtotal
48,500
Other Expenses (Specify):
Total Price for Audit Services
Year 1 48.500
Year 2
51.000 I
Year 3
51.000
Year 4
53,500
Year 5
56,000
Grand Total Price for Audit Services (5 Years)
Travel, lodging and subsistence expenses included in the total all-inclusive price are in accordance with
Section 112.061, Florida Statutes.
•
M
� 0
RFP NO. 99-18R
COST PROPOSAL (PART 2)
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 1999 FINANCIAL STATEMENTS
COMBINING SCHEDULE - ALL SERVICES
DESCRIBED IN THE RE -EST FOR PROPOSALS SECTION II 2-5
Nature of Service to be Provided
Schedule Total Price
Consent and Citation of Expertise
- $ 2,000
Comfort Letters
- Included
Actuarial Certification Report
- (1)
Other Actuarial Services
Arbitrage Services
- 3,000
Federal Financial Assistance Reports
- _
EDP Auditing Services
- $2,500
Single Audit
1 $5,000
Other (Specify):
Sewerage System Capital Improvement
Account Certification
- S500
TOTAL $13,000
(1) Currently performed by independent consultant
-3-
• •
RFP N0, 99-18R
COST PROPOSAL PART 3 (SCHEDULE-1
SCHEDULE OF PROFESSIONAL. FEE$ AND EXPENSES
FOR THE AUDIT OF THE 1999 FINANCIAL STATEMENTS
SUPPORT SCHEDULE FOR SINGLE AUDIT
Hours
Partners
8
Managers
12
Supervisory Staff
25
Staff
5
Other (Specify): Admin.
Subtotal
50
Other Expenses (Specify):
None
Standard
Quoted
Hourly
Hourly
Rates
Rates
Total
$215
$155
$1,240
155
100
1,200
130
85
2,125
90-105
70
350
85
TOTAL ADDITIONAL PRICE IF A SINGLE AUDIT IS REQL)IRED
.U1,VVV
S5,000
r�
U
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