184-Greene and Dycus, CPA
O{ Sanford, F?o .
r ~\\\ l [, r/rJ
v 32771 \...l. q
Commission..rnanager Plan
September 28, 1981
WARREN E. KNOWLES
CITY MANAGER
305/322-3161
p. O. BOX 1778
300 NORTH PARK AVENUE
Mr. Jack Greene
Greene and Dycus
205 North Elm Avenue
Sanford, Florida 32771
RE : CDBG
Dear Jack and Ron:
Enclosed is the executed contract to proceed with the
review of the CDBG fiscal accounts. Please proceed with the
reconstruction and audit of these records. Note that I have
attached to the executed contract a copy of HUD letter of approval
dated September 23, 1981.
I have all the CDBG records from the Sanford Housing
Authority under lock in a separate office across from my office.
This will be available to you for a work area.
The FBI still is holding the file on the Housing Authority's
transactions with the architect. However, this is available to you
by giving a 24-hour notice to the FBI prior to your needing that file.
They will bring it to Sanford and I believe we can copy it for you.
When you need it, let me know and I will do the contact work and see
to a copy.
Very truly yours,
CITY qF ~j\NEqRD
1- ---
/ L -.
W. E. "Pete" Knowles
City Manager
WEK/acd
Enclosure
CC: Ms. Linda Williams
Sanford Housing Authority
Mr. Cleve Talmadge
HUD
Jacksonville, Florida
"The Friendly City"
"
PROPOSAL AND CONTRACT BETWEEN CITY OF SANFORD
AND
GREENE AND DYCUS, CERTIFIED PUBLIC ACCOUNTANTS
FOR AUDIT SERVICES
THIS AGREEMENT entered into as of the 14th day of September, 1981 by and
between the City of Sanford, State of Florida, (hereinafter referred to as the
Grantee) and Greene and Dycus, C.P.A. 's, Independent Public Accountants of
205 North Elm, Sanford, Florida (hereinafter referred to as the Contractor)
WITNESSETH:
WHEREAS the Grantee has entered into a contract with the United States of
America acting through the Department of Housing and Urban Development (herein-
after referred to as the Government) for financial assistance for Community
Development Block Grants (hereinafter referred to as Grants) pursuant to the
United State Housing Act of 1937, as amended, 42 United States Code section 1401
et sec.; and
WHEREAS, pursuant to said contract, the Government and the Comptroller General
of the United States or his duly authorized representatives have the right to audit
the Grant books and records of the Grantee pertinent to its operations with respect
to such Grants; and
WHEREAS the Government has authorized the Grantee to procure such an audit of
the Grant by an Independent Public Accountant in lieu of audit by the Government;
and
WHEREAS the Grantee desires the Contractor to conduct and perform such an
audit ;
NOW, THEREFORE, the Grantee and the Contractor do mutually agree as follows:
1, The Contractor shall reconstruct all records of the Community
Development Block Grant, B-78-DS-12-0034, B-79-DS-12-0034, and
B-80-DS-12-0034 for the period November 24, 1978 to Aug~st 31,
1981 in accordance with Attachment G of OMB Circular A-l02,
perform an audit of said grant for the period November 24, 1978
to August 31, 1981 in accordance with attachment P of OMB
Circular A-l02, and prepare the Schedules and provide other
information as required by item 1 thru 10 of the letter entitled
SUMMARY OF INFORMATION NEEDED from City of Sanford.
2, The Grant books of account and financial records to be audited
are maintained and are located at City Hall at 300 North Park
Ave., Sanford, Florida, These books and records will be made
available to the Contractor by City personnel at the Contractor's
request for the Contractor's use at the Grantee's office during
normal business hours.
3. It is understood that the work performed by the Contractor would
not necessarily discover fraud, should any exist. The Contractor
will, however, inform the City Manager promptly of any findings
that appear unusual or abnormal.
1.
4, Upon completion of the audit, we shall submitt copies of the audit
report as follows:
Six (6) copies to the City of Sanford,
Seven (7) copies to Director, Community Planning and Develop-
ment Division Department of Housing and Urban Development,
Jacksonville, Florida,
Six (6) copies to Regional Inspector General for Audit Depart-
ment of Housing and Urban Development, Atlanta, Georgia.
5. The Contractor's estimate of the man-days, categories of professional
staff and cost are as follows:
Work Performed
Reconstruction of
records
Inventory of fixed
assets and testing
of value
Preparation of schedules
and pro-ration of
expenses between CDBG
and SHA as required
by item 1 to 10
Testing for compliance
and preparation of
financial statements,
findings, and replies
to findings
Supervision, consulta-
tion and review of
work papers
Totals
Classification
Man
Days
20
5
$ 4,000
1,400
Hourly
Rate
Amount
Junior Accountant
Supervisor
$25
35
Supervisor
2
35
560
Junior Accountant
Supervisor
5
6
25
35
1,000
1,680
Supervisor
10
35
2,800
Partner
5
2l
50
2,000
_~ 13_ ._4~~
6. The Grantee agrees to pay and the Contractor agrees to bill for active
time expended at the applicable rate for level of work performed, not
to exceed $13,440.
7. The fee shall be payable after submission of the Audit Report to the
Grantee and after review and approval of the report by HUD officials.
8, The Contractor certifieds that its principal officers or members are
Certified Public Accountants and/or Licensed or Registered Public
Accountants, certified, licensed or registered by a regulatory authority
of a State or other political subdivision of the United States. A
statement identifying such certification or license shall be attached to
this contract.
2.
~
9, No member, offi~er or employee of the Grantee, no member of the
, governing body clf the locality in which any of the Grantee's projects
are situated, nc) member of the governing body of the locality in which
the Grantee was activated, and no other public official of such local-
ity or localities who exercises any responsibilities or functions with
respect to the Grants, during his tenure or for one year thereafter,
shall have any linterest, direct or indirect, in this contract or the
proceeds thereof.
10. No Member of or Delegate to Congress of the United States or Resident
Commissioner sh2ll be admitted to any share or part of this contract
or to any benefIt that may arise therefrom.
11, The Contractor warrants that he has not employed any person to solicit
or secure this contract upon any agreement for a commission percentage,
brokerage, or contingent fee. Breach of this warranty shall give the
Grantee the right to terminate this contract, or, in its discretion,
to deduct from the Contractor's fee the amount of such con~ission,
percentage, brokerage or contingent fee.
12, The Contractor shall not assign or transfer any interest in this
contract except that claims for monies due or to become due from the
Grantee under the contract may be assigned to a bank, trust company,
or other financial institution, If the Contractor is a partnership,
this contract shall inure to the benefit of the surviving or remaining
members of such partnership.
13, The Contractor shall not discriminate against any employee or applicant
for employment because of race, color, religion, sex, age, or national
origin, The Contractor shall take affirmative action to ensure that
applicants are employed, and employees are treated during employment,
without regard to race, color, religion, sex, age, or national origin.
Such action shall include, but not be limited to the following:
employment, upgrading, demotion, or transfer; recruitment or recruitment
advertising; layoff or termination; rates of payor other forms of com-
pensation; and selection for training, including apprenticeship.
14. For a period of four years from the date of the Audit Report, the
Contractor shall make its workpapers, records, and other evidence of
audit available to the Government and to the Comptroller General of
the United States or his duly authorized repesentatives during normal
working hours upon written request of the Area Director or of the
Comptroller General or his representatives, The Government and the
Comptroller General shall be entitled to reproduce any or all of such
documents at their expense for which provision shall be made at the
time the need for reproduction arises.
15. Except for disclosure to the Government, the Comptroller General and
the Grantee, the Audit Report and the workpapers, records, and other
evidence of audit, including information and data prepared or assembled
by the Contractor under this contract, shall be held confidential by
the Contractor and shall not be made available or otherwise disclosed
to any person without the prior written approval of the Government.
3.
.'
16. The Grantee's approval of this contract shall be evidenced by the
signature of the City Manager, at the end thereof.
IN WITNESS WHEREOF, the Grantee and the Contractor have executed this agreement
the day and year first above written.
CITY
OF SANFORD
~c';; /(i... 6~/
, ,;-:. ," / J'" ...
-~, L L 1.-( ((''''-'~ l t { c.t L' /{ ..d
By
GREENE AND DYCUS
(Name of Independent Public Accountant)
By J{;L-~ J /&. . -
(/
4.
;
.'
4
STATEMENT OF CERTIFICATION
TO WHOM IT MAY CONCERN:
The partners of Greene and Dycus, Certified Public Accountants,
are certified Public Accountants registered by the State Board of
Accountancy, State of Florida, as follows:
Partners' Name
Certificate Number
Jack I. Greene
James R. Dycus
616
1484
R818
William T. Royster
..
~~..<nr~nO~ +0
~Q* ~UIOIU~ * \
\~ 111111./
O)~.~ ......
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
JACKSONVILLE AREA OFFICE
PENINSULAR PLAZA
661 RIVERSIDE AVENUE
JACKSONVillE, FLORIDA 32204
REGION IV
September 23, 1981
IN REPLY REFER TO:
4.6CMA
(DGS)
Mr. Warren E. Knowles
City Manager of Sanford
Post Office Box 1778
Sanford, Florida 32771
Dear Mr. Knowles:
Subject: Community Development Block Grant Program
Grant Nos. B-78/79/80-DS-12-0084
City of Sanford
We have completed our review of your letter of September 14,
1981, pertaining to a proposed contract between the City
of Sanford and the firm of Greene and Dycus.
We have no objection to the contract as submitted, and
once again, we thank you for the prompt attention you
have given matters pertaining to the Block Grant program.
If you need any assistance, please contact our Program
Management staff at (904) 791-3587.
v. rett H. Rothschild
Manager
I I
I j
1/ cc:
\-
Honorable Lee Moore
Mayor of Sanford