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PURCHASING DEPARTMENT
TRANSMITTAL MEMORANDUM
To: City Clerk
RE: RFP 12/13-25 Agreement for Auditing Services More Stephen and Lovelace, P.A.
The item(s) noted below is/are attached and forwarded to your office for the following action(s):
n Development Order n Mayor's signature
Final Plat (original mylars) n Recording
Letter of Credit endering,
n Maintenance Bond /1 Safe keeping(Vault)
Ordinance Deputy"City •anager
n Performance Bond Payment Bond
n Resolution n City Manager Signature
I I City Clerk Attest/Signature
Once completed, please:
Return originals to Purchasing
I I Return copies
II
Special Instructions:
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From 1 Date
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T:\Dept_forms\City Clerk Transmittal Memo-2009.doc
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AGREEMENT FOR AUDITING SERVICES
This agreement is entered into this t5 4 I `h day of August,2013, between the City of Sanford,a municipal
corporation of the State of Florida,hereinafter referred to as the"City"and Moore Stephens Lovelace,P.A.,a firm of
Certified Public Accountants registered and licensed in the State of Florida,hereinafter referred to as the"Auditors".
WITNESSETH:
That for and in consideration of the mutual performance of the terms and conditions herein,both parties agree,as
follows:
SECTION 1: PURPOSE AND SCOPE OF THE ENGAGEMENT
1. The initial audit will encompass the City's governmental activities,the business-type activities,the City of
Sanford Community Redevelopment Agency, each major fund, and the aggregate remaining fund information,
including the related notes to the financial statements,which collectively comprise the basic financial statements as of
and for fiscal year ending September 30, 2013, and shall be accomplished 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,the Single Audit Act of 1996,the provisions of OMB Circular A-133 and the
provisions of Section 11.45, Florida Statutes. The Auditors shall utilize the guidance provided in the AICPA audit
guide,Audits of State and Local Governments. The Auditors shall also consider any specific grant, bond or other
legal covenant or requirement in performing the audit. The objective of the audit is the expression of an opinion
concerning whether the financial statements present fairly, in all material respects,the financial position of the City
and the results of its operations and cash flows of its Proprietary Funds in conformity with generally accepted
accounting principles.
As part of the audit, the Auditors shall consider the City's internal controls over financial transactions and assess
control risk, as required by generally accepted auditing standards, for the purpose of establishing a basis for
determining the nature, timing, and extent of auditing procedures necessary for expressing the Auditor's opinion
concerning the financial statements. The Auditors shall also consider and test the City's internal control policies and
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 2
procedures used in administering federal financial assistance programs. The management of the City is responsible
for establishing and maintaining internal controls. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs for internal control policies and
procedures. The objectives of internal controls are to provide City management with reasonable,but not absolute,
assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are
executed in accordance with City management's authorization and recorded properly to permit the preparation of
financial statements in accordance with generally accepted accounting principles. Because of the inherent
limitation in any internal control structure, errors or fraud may nevertheless occur and not be detected. Also,
projection of any evaluation of internal controls to future periods is subject to the risk that procedures may become
inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and
procedures may deteriorate.
As required by Government Auditing Standards, the Auditors shall prepare a separate written report on their
understanding of the City's internal controls. The report shall include, but not limited to: (1) the scope of the
Auditors'work in obtaining and understanding of the internal controls and in assessing the control risk,(2)the City's
significant internal controls including the controls established to ensure compliance with laws and regulations that
have a material impact on the general purpose financial statements, (3) the significant deficiencies and material
weaknesses identified as a result of their work in understanding and assessing control risk and (4) all other matters
normally included in a financial audit as defined by Section 11.45(1)(c),Florida Statutes.
The audit shall include, but not be limited to, procedures designed to provide reasonable, rather than absolute,
assurance about whether the financial statements are free of material misstatement,whether from (1) errors, (2)
fraudulent financial reporting,(3) misappropriations of assets,or(4)violations of laws or governmental regulations
that are attributable to the City or to acts by management or employees acting on behalf of the City. The Auditors
shall not be responsible for undetected concealment through collusion and forgery or for error or fraud that is
immaterial because the Auditors shall use a selective-testing-of-data method of auditing.
Similarly,in performing the audit,the Auditors shall be aware of the possibility that illegal acts may have occurred.
However,it should be recognized that the audit provides no assurance that illegal acts generally will be detected and
only reasonable assurance that illegal acts having a direct and material effect on the determination of general purpose
financial statements amounts will be detected. The Auditors shall inform the City with respect to illegal acts or
material errors or fraud that comes to their attention during the course of the audit.
Compliance with the laws, regulations, contracts,and grants applicable to the City is the responsibility of the City's
management. As part of obtaining reasonable assurance about whether the financial statements are free of
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 3
material misstatement, the Auditors shall perform tests of the City's compliance with certain provisions of laws,
regulations,contracts,and grants.
As required by OMB Circular A-133, the Auditors shall consider and test the City's internal control policies and
procedures used in administering Federal award programs. Based on this consideration and these tests, the
Auditors shall assess risk and determine the nature,timing,and extent of testing compliance with requirements that,if
not complied with,could have a material effect on a major Federal award program. However,tests will be less in
scope than would be necessary to render an opinion on these controls and,accordingly,no opinion will be expressed
in the Auditors report on internal control pursuant to OMB Circular A-133.
In addition,the Auditors shall prepare a separate written Management Letter as defined by Section 11.45(1)(f),Florida
Statutes,and defined in Chapter 10.550, Rules of the Auditor General. A draft of the management letter shall be
discussed with the City Manager or his designee before its issuance in final form.
At the conclusion of each engagement,the City's management shall provide to the Auditors a representation letter
that,among other things,shall confirm management's responsibility for the preparation of the financial statements in
conformity with generally accepted accounting principles,the availability of financial records and related data,the
completeness and availability of all minutes of City Commission meetings, and the absence of fraud involving
management of those employees who have significant roles relating to internal controls.
2. The Auditors shall be available to attend such public meetings as may be necessary for discussion of the final
audit report.
3. The Auditors shall perform a substantial portion of the audit on City premises. The City shall furnish
reasonably adequate working space that is well lighted, reasonably comfortable and proximate to accounting to
accounting records.
4. The Auditors shall provide all equipment,materials,supplies and personnel services to perform the audit.
SECTION 2: AUDIT STANDARDS AND PROCEDURES
1. The Auditors shall conduct the audit with personnel educated and experienced in performing audit services
to municipalities. Specifically, the Auditors anticipate utilizing William Blend as the Engagement Shareholder.
Additionally,the Auditors will utilize Daniel O'Keefe as the Concurring Technician and Joel Knopp as the In-Charge
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 4
Manager responsible for field work. Auditors'personnel utilized in conduct of services to be performed pursuant to
this Agreement shall only be full-time permanent employees of Moore Stephens Lovelace, P.A.. Any changes in
senior level personnel from those included in this Agreement must be approved by the City's Finance Director.
2. The Auditors may reasonably utilize the City's staff to perform work of an assisting(data gathering) nature,
consistent with generally accepted auditing standards, and whenever qualified City employees are reasonably
available.
3. The Auditors agree that the City and the Auditors are subject to the public records laws of the State of Florida
with regard to records that are,in fact,public records.Public records,as defined by State law,shall be subject to said
laws,but not records that are not public records. The Auditors shall be entitled to rely upon and assert all provisions
of the State's public records laws relating to exemptions and confidentiality of records.The Auditors may be subject to
the Public Records Laws only with regard to certain records in that all records of the Auditors are not public records..
The Auditors assert that workpapers for this Agreement are the property of the Auditors and constitute confidential
information. Such workpapers shall be maintained for a minimum of three (3)years after the date of a completed
audit or as may otherwise be required by law.In addition to public records being subject to the provision of the State's
public records laws,the Auditors may fully interact with other agencies of government in accomplishing the audit.
4. The Auditors shall not assign,sublet or otherwise dispose of,without first obtaining the written consent of
the City's Finance Director,the services to be performed pursuant to this Agreement,or any portion thereof.
5. All work and reports performed and submitted by Auditors pursuant to this Agreement shall be in
accordance with applicable State and Federal laws,rules and regulations.
6. The City shall reasonably make available to the Auditors any and all financial records, books, supporting
documents, City Commission minutes, policies,contracts, agreements, budgets, personnel assistance and any other
records or requests as may be mutually considered necessary in the conduct of the aforesaid audit related services.
7. The Auditors shall coordinate with the City's Finance Director for the purpose of arranging an exit
conference at the conclusion of the audit of the City and conduct said conference with the City Manager or his
designee. A draft copy of all reports shall be provided by the Auditors to the Finance Director for inspection prior to
the said audit exit conference meeting.
8. The Auditors shall keep adequate records and supporting documentation applicable to this Agreement.
Said records and documentation shall be retained by the Auditors for a minimum of three(3)years from the issuance
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 5
of the audit to the City Commission.
9. In order to properly serve the public interest,if the Auditors,in the course of their audit examination,should
discover evidence pointing to a nonfeasance,malfeasance or misfeasance on the part of any officer or employee of the
City or its agencies,the Auditors shall immediately give notice thereto to the City Manager unless the City Manager is
the subject of the inquiry,in which case the notice shall be given to the Mayor and City Commission.
10. Audit requirements for Fiscal Year 2013 shall commence upon execution of this Agreement by both parties.
11. During the performance of this Agreement,the Auditors shall maintain in compliance with Title VII of the
1964 Civil Rights Act,as amended,and the Florida Human Rights Act of 1977 and shall not on the grounds of race,
color, national origin, religion,sex,age,disability,or marital status,discriminate in any form or manner against said
Auditors' employees or applicants for employment. Auditors understand and agree that this Agreement is
conditioned upon the veracity of this statement of assurance. The Auditors shall comply with Title VI of the Civil
Rights Act of 1964 when Federal grants are involved. Other applicable Federal and State laws, executive orders,
rules and regulations prohibiting discrimination as hereinabove referenced are included by this reference hereto,to
include Vietnam era veterans within its protective range of applicability.
12. This Agreement shall be governed by the laws of the State of Florida. Venue for any actions arising out of
the Agreement will lie in Seminole County,Florida.
SECTION 3: FEES AND TERMS OF PAYMENT
1. The City shall pay the Auditors the total fee of$70,000 for the audit of fiscal year ending September 30,
2013 for any and all costs,fees and expenses of the Auditors of whatsoever type of nature. The fees will increase
2.5%per year thereafter for total fees of$71,750,$73,540,$75,380,and$77,260 through September 30,2017 fiscal
years audit.
2. The Auditors will render interim billings as work progresses and the City agrees to pay the interim billings
within 45 (forty-five) days after receipt. Interim payments shall be determined by the percentage of work
completed at the time an invoice is submitted. Work may be suspended if account balance becomes forty-five(45)
days or more overdue. Until audit completion and acceptance by the City the Auditors may not bill for more than
ninety percent(90%)of the agreed compensation hereunder.
3. The City shall pay the final billing,which represents ten percent (10%) of the total fee and retainage as
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Moore Stephens Lovelace,P.A.
Page 6
defined above,within forty-five(45)days after all the following conditions have been met:
a. Auditors have rendered their signed Independent Accountant's Report and applicable Internal
Control and Compliance reports
b. Auditors have rendered the final Management Recommendation Letter
c. All request City Commission meetings and staff conferences have been completed.
4. The Auditors shall comply with all applicable labor laws regarding employment and pay of its employees.
5. Compensation payable pursuant to Section 4 and any amendments to this Agreement may be withheld if
the final audit report does not meet the requirements of Section 11.45, Florida Statutes,and/or any other State or
Federal laws,rules and regulations applicable to said audits. Compensation may be withheld until all discrepancies
are corrected and conform to above requirements.
SECTION 4: ADDITIONAL SERVICES
1. The Auditors are not required to render any information or services to employees of the City or to make any
studies or investigations at the request of any individual,except as herein provided for. However,the Auditors shall
reasonably interact with and provide information to the Mayor,the City Commissioners and City staff. The Auditors
shall respond to such incidental inquiries without additional charges to the City. If, in the Auditors' reasonable
judgment,the level of time for such inquiries becomes substantial,the Auditors will notify the City Manager.
2. The City may,from time to time,desire the Auditor to change or increase the scope of work. This may
include the addition of records and procedures in its audit program. The Auditor will be compensated based on a
negotiated hourly billing rate at the time of the approved. Additional services performed will be billed to the City
separately.
3. The Auditors shall notify the City's Finance Director of any comments received from the Auditor General of
the State of Florida regarding any deficiencies noted in the reports of the City.
4. The Auditors shall disclose any findings disclosed in Peer Review reports regarding the audit of the City.
5. The Auditors shall perform a full scope audit of the City,which includes an audit of the financial statements
and compliance as required by Governmental Auditing Standards. Throughout the term of this Agreement, if
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 7
significant increases or decreases in the required scope of the audit are necessary due to changes in regulatory or
other authoritative pronouncements,the impact of these changes will be discussed to arrive at a new fee estimate.
However,if changes occur that do not significantly affect those procedures normally performed under as full scope
audit,no change in the fee will be necessary. (The effects of GASB Statement No.34 have been included within the
scope of this fee estimate).
SECTION 5: INSURANCE
Prior to commencement and until termination of work for or on behalf of the City,the Auditors shall procure and
maintain insurance of the types and to the limits specified.
The term "City" as used in this section of the Agreement is defined to mean the City of Sanford itself, any
subsidiaries or affiliates,elected and appointed officials,employees,volunteers,representatives and agents.
The Auditors shall provide and maintain insurance and contractual agreements for a minimum period of at least three
(3)years subsequent to the City's acceptance of an audit.
With regard to the Auditors'obligation to purchase Errors and Omission/Accountant's Professional Liability coverage
on a"claims-made"basis,such coverage shall be continuously renewed by the Auditors for a period of not less than
three (3)years subsequent to the City's final payment to the Auditors for services rendered under this Agreement
provided that such insurance is commercially available. If it is not reasonably possible for such coverage to be
continuously renewed during the previously defined time period,an"extended claims reporting period"endorsement
will be purchased by the Auditors (provided that such insurance is commercially available) which will provide
coverage for claims made against the Auditors and/or the City up until the end of the third year of the three(3)years
subsequent to the City's final payment to the Auditors for services rendered under this Agreement.
1. Workers Compensation
The Auditors shall purchase and maintain Worker's Compensation Insurance Coverage for all Worker's Compensation
obligations,whether legally required or not. Additionally,the policy, or separately obtained policy, must include
Employers Liability coverage of at least $500,000 each person-accident, $100,000 each person-disease, $100,000
aggregate-disease.
2. Comprehensive General Errors and Omissions/Accountants Professional Liability and Umbrella Liability
•
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Moore Stephens Lovelace,P.A.
Page 8
Coverages.
The Auditors shall purchase coverage on forms no more restrictive than the latest editions of the Comprehensive
General Liability and Business Auto policies filed by the Insurance Services Office. The City shall be an Additional
Insured on all coverages except Worker's Compensation and Errors & Omissions/Professional Liability. Such
coverage shall be at least as broad as provided to the Named Insured under the policy. The City shall not be liable
for premium payment, entitled to any premium return or dividend, and shall not be considered a member of any
mutual or reciprocal company. Minimum limits of$1,000,000 per occurrence,and per accident,combined single
limit for liability must be provided,with umbrella insurance coverage making up any difference between the policy
limits of underlying policies coverage and the total amount of coverage required. Errors and
Omissions/Professional liability coverage may be provided on a"claims-made" basis (defined as being equal to the
minimum requirements of the Insurance Service Office's latest policy form),in the amount of$1,000,000 Combined
Single Limit for all liability,with umbrella insurance coverage making up the difference between the policy limits of
the underlying coverage and the total amount of coverage required.
COMMERCIAL GENERAL LIABILITY coverage shall be provided, including bodily injury and property damage
liability for premises, operations, products and completed operations and independent contractors exposures.
Commercial General Liability coverage, or its equivalent, shall be provided at least broad form contractual liability
applicable to this specific Agreement, personal injury liability, non-owned automobile liability and broad form
property damage liability. The coverage shall be written on an occurrence-type basis.
ERRORS AND OMISSIONS/ACCOUNTANT'S PROFESSIONAL LIABILITY insurance coverage shall be provided to
afford protection for errors and omissions arising out of services provided under,or associated with,this Agreement.
This coverage shall be on a form which is no more restrictive that the latest edition of the Errors and
Omissions/Accountant's Professional Liability coverage form as written by Continental Casualty Company,Inc. The
maximum deductible acceptable under this form is$250,000 per claim,and in the aggregate.
UMBRELLA LIABILITY INSURANCE coverage shall not be more restrictive than the underlying insurance policy
coverages. The coverage shall be written on an occurrence-type basis.
3. Certificates of Insurance
Required insurance shall be documented in the Certificates of Insurance,which provide that the City shall be notified
at least thirty(30) days in advance of cancellation, non-renewal or adverse change or restriction in coverage. The
City shall be named on each certificate as an Additional Insured and this Agreement shall be listed. If required by
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Moore Stephens Lovelace,P.A.
Page 9
the City,Auditors shall furnish copies of the Auditors'insurance policies,forms,endorsements,jackets and other items
forming a part of,or relating to,such policies. Certificates shall be on the"Certificate of Insurance"form equal to,as
determined by the City. Any wording in a Certificate, which would make notification of cancellation, adverse
change,or restriction in coverage to the City and option shall be deleted by the insurance carrier. The Auditor shall
replace any canceled,adversely changed,restricted or non-renewed policies with new policies acceptable to the City
and shall file with the City Certificates of Insurance under the new policies prior to the effective date of each
cancellation,adverse change or restriction. If any policy is not timely replaced,in a manner acceptable to the City,
the Auditors shall,upon instructions of the City,cease all operations under the Agreement until directed by the City,in
writing,to resume operations.
4. Insurance of the Auditors Primary
The Auditors' required coverage shall be considered primary,and all other insurance shall be considered as excess,
over and above the Auditors'coverage. The Auditors'policies of coverage will be considered primary as related to
all provisions of the Agreement.
SECTION 6: FORCE MAJEURE
Auditor shall not be liable for any failures or delays resulting from circumstances or causes beyond its reasonable
control,including,without limitation,acts or omissions due to fire or other casualty,act of God,strike or labor dispute,
war or other violence,or any law,order or requirement of any governmental agency or authority.
SECTION 7: INDEMNITY
Each party("Indemnifying Party")shall indemnify and hold harmless the other("Indemnified Party")from any and all
claims,suits,actions,liabilities and reasonable defense costs, in each case solely for bodily injury to individuals and
physical damage to tangible property to the extent directly and proximately caused by the acts or omissions of the
Indemnifying Party while Auditor is engaged in the performance of services under this Contract; provided, however,
that if there is also fault on the part of the Indemnified Party,the forgoing indemnity shall be on a comparative fault
basis,and provided further,however,that the City's obligation hereunder shall only exist to the extent permissibly by
law and to the extent set forth in Section 768.28,Florida Statutes.
As a condition to the foregoing indemnity obligations of the Indemnifying Party,the Indemnified Party shall provide
the Indemnifying Party with reasonably prompt notice of any claim for which indemnification may be sought
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 10
hereunder and shall cooperate with the Indemnifying Party in connection with such claims. The Indemnifying Party
shall be entitled to control the handling of any such claim and to defend or settle any such claim,in its sole discretion,
with counsel of its own choosing; provided, however,that the Indemnifying Party shall have no authority to admit
liability on behalf of the Indemnified Party;and provided further,however,that the Indemnifying Party shall not be
entitled to control the handling of any such claim against the Indemnified Party if the Indemnified Party asserts that
there is also fault on the part of the Indemnified Party. The provisions of this Section are solely for the benefit of the
parties hereto and not intended to grant any rights,contractual or otherwise to any other person or entity.
Because of the importance of City management's representations,the City agrees to release and indemnify Auditor
and its personnel form all claims liabilities and expenses relating to its services under this Agreement attributable to
any material misrepresentation by City management to the extent and limits permitted by law.
SECTION 8: CONTRACT PERIOD
This Agreement covers the City's fiscal year ending September 30, 2013. This Agreement shall be extended
year-to-year for four(4)additional City fiscal years unless terminated by the City. The term"audit"and"report"or
similar words,as used herein shall include City fiscal years beyond the City fiscal year ending September 30, 2013
upon the extension of the Agreement from year-to-year.
SECTION 9: TERMINATION
This Agreement may be terminated at will by the City at any time by giving thirty (30) days written notice thereof.
In the event of such termination,the City shall pay the Auditors for the reasonable value of services rendered and
expenses incurred by the Auditors,up to the effective date of such termination. The Auditors may only terminate
this Agreement for cause.
Disputes arising under this Agreement (including, but not limited to, scope, nature and quality of services to be
performed by the Auditor,the Auditors'fees and other terms of engagement) shall be submitted to mediation. A
competent and impartial third party, acceptable to both parties, shall be appointed to mediate and each disputing
party shall pay an equal percentage of the mediator's fees and expenses. No suit or arbitration proceeding shall be
commenced under this Agreement until at least sixty (60) days after the mediator's first meeting with the involved
parties. In the event that the dispute is required to litigated,the court shall be authorized to assess litigation costs
against any party found not to have participated in the mediation process.
SECTION 10. AMERICANS WITH DISABILITIES ACT OF 1990(ADA)
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 11
The Auditors shall comply with all the requirements as imposed by the ADA, the regulations of the Federal
government issued thereunder,and any and all requirements of State law related thereto.
SECTION 11. WHEN RIGHTS AND REMEDIES NOT WAIVED
In no event shall the making by the City of any payment to the Auditors constitute or be construed as a waiver by the
City of any breach of covenant or any default which may then exist,on the part of the Auditors,and the making of
such payment by the City while any such breach or default shall exist shall in no way impair or prejudice any right or
remedy available to the City with respect to such breach or default.
SECTION 12. NON-ASSIGNABILITY
Neither party shall assign the Agreement without the prior written consent of the other party.
SECTION 13. HEADINGS
All articles and descriptive headings of sections in this Agreement are inserted for convenience only and shall not
affect the construction or interpretation hereof.
SECTION 14. NOTICES
(a) Whenever either party desires to give notice unto the other,it must be given by written notice,sent
by registered United States mail, with return receipt requested, addressed to the party for whom it is
intended,at the place last specified,and the place for giving of notice shall remain such until it shall have
been changed by written notice in compliance with the provisions of this section. For the present, the
parties designate the following as the respective places for giving of notice,to wit:
For CITY:
Norton N.Bonaparte,Jr.,City Manager
CITY OF Sanford
300 North Park Ave.
Sanford,Florida 32771
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 12
For Auditors:
William Blend,Shareholder
Moore Stephens Lovelace,P.A.
1201 S.Orlando Avenue,Suite 400
Winter Park,Florida 32789
(b) Either of the parties may change, by written notice as provided herein, the address or person for
receipt of notice.
SECTION 15. CONFLICT OF INTEREST
The Auditors agrees that it will not engage in any action that would create a conflict of interest in the performance of
its obligations pursuant to this Agreement with the CITY or which would violate or cause others to violate the
provisions of Part///,Chapter 112 Florida Statutes,relating to ethics in government.
SECTION 16. SEVERABILITY OF INVALID PROVISIONS
If any one (1) or more of the covenants or provisions of this Agreement shall be held to be contrary to any express
provision of law or contrary to the policy of express law,though not expressly prohibited,or against public policy,or
shall,for any reason whatsoever, be held invalid,then such covenants or provisions shall be null and void, shall be
deemed separable form the remaining covenants or provisions of this Agreement, and shall, in no way, affect the
validity of the remaining covenants or provisions of this Agreement.
SECTION 17. TIME OF THE ESSENCE
Time is of the essence of the lawful performance of the duties and obligations contained in this Agreement. The
parties covenant and agree that they shall diligently and expeditiously pursue their respective obligations set forth in
this Agreement.
SECTION 18. APPLICABLE LAW
This Agreement and the provisions contained herein shall be construed,controlled and interpreted according to the
laws of the State of Florida.
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 13
SECTION 19. BINDING EFFECT
Each party hereto represents to the other that it has undertaken all necessary actions to execute this Agreement,and
that it has the legal authority to enter into this Agreement and to undertake all obligations imposed on it.
SECTION 20. CHOICE OF LAW AND VENUE
Florida law shall govern the interpretation and enforcement of this Agreement. In any action or proceeding
required to enforce or interpret the terms of this Agreement,venue shall be in Seminole County,Florida.
SECTION 21. CONSTRUCTION OR INTERPRETATION OF THE AGREEMENT
This Agreement is the result of bona fide arms length negotiations between the CITY and the Auditors and all parties
have contributed substantially and materially to the preparation of the Agreement. Accordingly, this Agreement
shall not be construed or interpreted more strictly against any one party than against any other party.
SECTION 22. ATTORNEYS'FEES AND COSTS
In the event of any action to enforce the terms of this Agreement, the prevailing party shall be entitled to recover
reasonable attorneys' fees, paralegals' fees, and costs incurred, whether the same be incurred in pre-litigation
negotiation,litigation at the trial level,or upon appeal.
SECTION 23. ENTIRE AGREEMENT
(a) It is understood and agreed that the entire agreement of the parties is contained herein and that
this Agreement supersedes all oral agreements and negotiations between the parties relating to the subject matter
hereof as well as any previous agreements presently in effect between the parties relating to the subject matter hereof.
(b) Any alterations,amendments, deletions, or waivers of the provisions of this Agreement shall be
valid only when expressed in writing and duly signed by the parties
Moore Stephens Lovelace,P.A.
iV •
William Ble•a, areholder
Audit Agreement
Moore Stephens Lovelace,P.A.
Page 14
City of Sanfo a I
010
Jeff Triplet I f:��
ATTEST.
eflia (Ci- atA
City Clerk
City of Sanford
APPROVED AS TO FORM:
LLA
Director of Finance
City of Sanford
APPROVED AS TO LEGALITY:
Aklie11/I,a4
►D' nie GrootACity Attorney
I:\Ln g\FORMS\AGREEMENT FORMS\Audit Agreement-fi nal.wpd
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
1: PROPOSAL SUBMISSION FORM
PROPOSAL SUBMISSION FORM
PART 1 GENERAL
1.01 Description
The following Submission in response to the solicitation: (1)RFP 12/13-25 Auditin4 Services,is
hereby made to The City of Sanford,Florida This Proposal is submitted by(2)
Moore Stephens Lovelace(MSL)
1201 South Orlando Avenue Suite 400
Winter Pork,FL 32739
407-740-5400
(1)Title and Solicitation number of Bid/Proposal Name of Project as shown in the Invitation
(2)Name,address,and telephone number of Bidder
1.02 The Undersigned:
A. Acknowledges receipt of:
Addenda: Number 1 Dated May 7,2013
Number Dated
B. Has examined the specifications,requirements and all Solicitation Documents
and understands that in submitting his Response,he/she waives all right to
plead any misunderstanding regarding the same.
C. Agrees:
1. To hold this Proposal open for 90 calendar days after the opening date.
2. By signing this document the BIDDER/OFFEROR hereby agrees to be
bound by the specifications,terms,conditions,scheduling,pricing and
representations as stated and submitted with this bid form and any
subsequent negotiations. However,it is understood that the City reserves
the right to declare any response or part(s)thereof nonresponsive if
exceptions to spec cations,terms,conditions,etc.of the solicitation are
not acceptable in the opinion of the City to meet the requirements of said
solicitation.
3. To enter into and execute a contract with the City if negotiated and
awarded on the basis of this response.
3. To accomplish the performance required in accordance with the Contract
Documents and/or purchase order.
1.03 Please attach sheets which contain your response to this form. The response shall
be limited to qualifications,experience,accomplishments as well as addressing the
items indicated in the evaluation matrix. PRICING SHALL NOT BE INCLUDED
OUR PEOPLE MAKE THE DIFFERENCE... 1
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
WITH YOUR SUBMISSION. Pricing will be reauested of firm(y)selected for step
two of the process.
1.04 SUBMITTED,signed and seated this 16th day of May,2013
Moore Stephens Loy.lace,P.A.
Yr/Offeror -- --
i Hato ° Date
William Wend,Shareholder
Printed Name and Title
1201 South Orlando Avenue Suite 400
Business Address
Winter Park FL 32789 (CORPORATE SEAL)
City State Zip Code
407-740-5400 407-740-0012
Telephone No. Facsimile No.
Comments:
MARK THE EXTERIOR OF ENVELOPE CONTAINING YOUR BID RESPONSE:
YOUR COMPANY NAME&ADDRESS AS THE RETURN ADDRESS
ADDRESS OR DELIVER TO:
William Smith, Purchasing Agent; City of Sanford
P.O.Box 1788(300 N. Park Avenue,Room 236); Sanford, FL 32772
IN LOWER LEFT CORNER OF ENVELOPE,PROVIDE THE FOLLOWING:
RFP 12113-25 Auditing Services
Open Date: May 16,2013 Open Time: 2:00 p.m.
is
— E
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2: TABLE OF CONTENTS
1. Proposal Submission Form 1
2. Table of Contents 3
3. Letter of Interest 4
4. Proposer's Understanding of the Work to be Done 6
5. Agreement to Meet or Exceed Performance Specifications 18
6. Description and History of the Firm 18
7. Location of Office, Personnel and Governmental Auditing Experience 19
8. Identification of the Team 20
9. Experience in Preparing Governmental Financial Statements 30
10. Current Listing of Florida Municipalities 31
11. Continuing Professional Education 32
12. MSL's Peer Review and Quality Control 33
13. Audit Fees and Hourly Rates 35
14. Firm Promotional Material 35
15. Disciplinary Actions and/or Litigation 35
16. Independence 35
Required Forms 36
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MSL MOORE STEPHENS
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3: LETTER OF INTEREST
May 16,2013
City of Sanford
P.O. Box 1788
300 N.Park Avenue, Room 236
Sanford,FL 32772
RE: REQUEST FOR PROPOSAL FOR AUDIT SERVICES, RFP 12/13-25
Members of the Audit Committee:
Moore Stephens Lovelace, P.A. ("MSL") sincerely appreciates the privilege and opportunity to provide you with our
credentials and capabilities to continue to serve as the City of Sanford, Florida's independent auditors.As demonstrated
by our past performance, our team of governmental audit specialists is second to none,and we believe it makes us the
firm of choice not just in Seminole County but in the entire state of Florida.Our local and state municipal audit expertise
will ensure that the City of Sanford continues to receive an external audit of the highest quality.Our goal is simple:to be
the best and most responsive firm for the City of Sanford.
We have summarized below some of the qualities,resources and experience that demonstrate why MSL is the right firm
for the City of Sanford:
Some examples of our service to Sanford during our recent engagement:
• Consistently met all deadlines set by the City.
• Minimal staff turnover.When turnover did occur,it was sometimes the result of scheduling to allow the City to
issue its financial statements earlier than prior years.When staff changes occurred,we introduced new audit
team members to the City staff and seamlessly incorporated them into your engagement without requiring
additional time(costs)of City staff.
• Provided(at no additional cost to the City)technical support related to all new accounting and reporting issues
implemented during our engagement.
• Responded promptly to all inquiries and requests when called upon.
• During the performance of our IT assessment,we identified various areas for improvement and communicated
those to City IT staff.
• Communicated to City Commission financial results and future accounting and reporting issues that will impact
the City's financial statements.
Largest Governmental Practice and Practice Group in Central Florida
We have more governmental clients in Central Florida than any other firm. We currently provide audit and consulting
services to 6 cities,3 counties,3 school boards and 9 special districts and authorities located in Central Florida. Of the
48 members of our Winter Park office, 16 are trained in the area of governmental accounting and auditing. This ensures
that your audit will always be staffed by members of our Winter Park office who are experienced in governmental
accounting and auditing. No other firm in the tri-county area has as many trained governmental staff as MSL.
Governmental Practice Cornerstone of the Firm
MSL's governmental practice is one of the Firm's four cornerstones. This demonstrates our commitment to the
government sector. Many firms moved into this sector as the economy hit hard times, and we believe many of these
firms will leave as the economy improves. At MSL, we will remain as committed to the government sector as we are
today. Because the rules in accounting and auditing are changing, the City deserves an audit firm that has taken the
time and effort to ensure that its staff is fully qualified and experienced in the government sector. MSL is that firm and
our dedication to this sector will not falter.
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MSL STEPHENS
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Last of the Statewide Firms
Another impact of the economy has been a frenzy by regional and super regional firms to buy local Florida public
accounting firms.As local Florida firms continue to sell out, MSL continues to expand its Florida practice. Because of
our Firm's strong financial position,we are able to remain a local Florida firm and weather the financial storm while we
continue serving local Florida governments. We have a vested interest in your success.At MSL, Florida is not a market
that we want to enter and then leave if it doesn't work out.Florida and specifically,Central Florida,is our home.
Local firm with a National and Statewide Presence
Bill Blend, Engagement Shareholder, has over 19 years of governmental auditing,accounting,and consulting experience
in Florida. Bill serves on the Technical Accounting and Auditing Committees for both the FICPA and FGFOA. Bill is one of
only a few CPAs in the state qualified by the FICPA to teach their government ethics class,and he is often sought out as
a speaker around the state. Dan O'Keefe,your Technical Review Shareholder, has served on the AICPA State and Local
Governmental Expert Panel, the AICPA National State and Local Government Conference Committee, various
governmental committees of the FICPA and the FGFOA. In addition,Dan authored the Florida Single Audit and is one of
the most sought after governmental speakers in the state.
Seminole County and Sanford are Where We Work and Live
Bill Blend, Farlen Halikman, Kevin Murphy, Robert Matschner, and Scot Aurelius are all MSL shareholders who reside in
Seminole County. In addition, Carl Hoffmann, Alex Brinister, Ehab Azer, Leslie Murray, Mink Baker, and Jamie Pritzker
are all MSL staff who reside in Seminole County. We believe this is important for the City to know because it
demonstrates that MSL is fully vested in the best interests of the City of Sanford and Seminole County. In addition to
these individuals,other MSL shareholders and staff participate in the Seminole/Sanford community.Some of the many
organizations that we either volunteer with or provide financial support to include: Seminole State College, Seminole
County Regional Chamber of Commerce, Quest, Inc., Kids House of Seminole County, the University of Central Florida,
the Central Florida Chapter of Finance Executives International.These are just a sample of the organizations that make
Sanford and Seminole County a great place to live and call home.At MSL we believe it is important to give back to your
community,and we believe our involvement with these organizations demonstrates that commitment.
Continuing Professional Education Available in Central Florida
i a hallmark to the success of our firm and its relationships with our clients.As part of this
MSL believes that educations
commitment,we offer training at no additional cost to City staff and management to ensure that they are always up to
date on the latest governmental accounting,reporting and audit issues.
Our Guarantee to Provide the Best Service Possible
We will continue to go out of our way to treat you like you are our only client. We will continue to staff your
engagement with personnel that are highly qualified in governmental accounting and auditing.We want the best for
our community,and we want the best for you.We will take our service to the City of Sanford seriously because it has a
direct impact on our local reputation.
We fully recognize the significance of this opportunity to continue to serve the City of Sanford.We will commit our very
best people to your engagement,and we promise that we will continue to be a valuable resource to your organization.
As Engagement Shareholder, I am authorized to make representations for the engagement team and MSL. I can be
contacted at my office(407)740-5400,my home(407)754-9114,or my cell phone(407)920-2158.
Pursuant to your Request for Proposal, we herein offer our express agreement to meet or exceed the performance
specifications stated in your RFP within the specified time period. In addition,this proposal remains in effect for ninety
(90)days and may be extended at the discretion of the Firm.
Sinc r ly,
ile dd CP'
Engag entS areholder
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4: PROPOSER'S UNDERSTANDING OF THE WORK TO BE DONE
We fully understand the scope of work to be performed, which is the performance of an external audit
of the City's financial statements including, when applicable, an audit of the City's federal and state
programs and/or projects as requested in your Request for Proposal 12/13-25 Auditing Services ("RFP").
The specific standards to be followed in performing our services include all of the standards listed
below:
• Generally Accepted Audit Standards(GAAS)
• Government Auditing Standards, issued by the Comptroller General of the United States
(GAGAS)
• Rules of the Auditor General,State of Florida,Chapter 10.550(Local Government Audits)
• Regulations of the State of Florida Department of Financial Services
• Audits of State and Local Governmental Units, issued by the American Institute of Certified
Public Accountants
• OMB Circular NO.A-133,Audits of States, Local Governments, and Non-Profit Organizations,
Office of Management and Budget and Amendments
• Requirements of the Florida Single Audit Act as codified in Section 215.97 of the Florida
Statutes and Department of Financial Services Rules Chapter 691-5
• Any other applicable federal, state, local regulations or professional guidance not specifically
listed above, as well as any additional requirements that may be adopted by these
organizations in the future.
We confirm to you that we meet the eligibility requirements as listed in section B (1) of the City's RFP
listed below:
• MSL is a legally established entity licensed to perform the services of a Certified Public
Accounting firm in the State of Florida. In addition all of the principals of the firm have
performed continuous CPA services for a minimum of five(5)years.
• MSL meets the independence and education requirements of GAGAS as well as the Florida
Board of Accountancy as described in Chapters 455 Business and Professional Regulation:
General Provisions and Chapter 473 Public Accountancy.
• MSL also meets the education and independence requirements of the AICPA and the
Government Accountability Office("GAO")for the performance of an audit of a
governmental entity.
• MSL has no record of substandard audit work.
• MSL successfully completed its most recent peer review,a copy of which is provided in this
response.
AC#5804478 STATE OF FLORIDA
DEPARTMENT OF BUSINESS OFAwC CP OFFENC IONAL REGULATION
SE(BIL1110o301s77
LICENSE NBR
10/03/7011 11012 8031 AD0031378
The ACCOUNTANCY CORPORATION
Named below IS LICENSED _. .
Under the provision3 of Chapter 473 FS.
Expiration date: DEC 31, 2013
MOORE STEPHENS LOVELACE, P.A.
1201 S. ORLANDO AVENUE, STE 400
ORLANDO FL 32789-7192
RICK SCOTT KEN LAWSON
GOVERNOR SECRETARY
DISPLAY AS REQUIRED BY LAW
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Standards-Based Audit Approach
Overall, we will follow a risk-based audit approach, which is mandated under United States Auditing
Standards Clarified (AU-C) Section 300. In our planning process, we will identify the risks of significant
accounts and transactions related to the financial statements and plan our audit procedures to properly
address those risks at the financial statement assertion level. In addition, we will incorporate AU-C
Section 600 - Audits of Group Financial Statements, which relates to the audit approach and related
documentation requirements for group audits. Under this standard, we are required to evaluate the
City's components as well as business activities to determine what aspects of the City's activities are
significant and need to be evaluated separately from a financial accounting and reporting perspective.
Our general audit approach is illustrated below:
Four Phases of Your Audit Plan
Report and Monitor Results Audit Planning Process
'Reviews of CAFR by 'Establish terms of
Engagement Shareholder and engagement
Professional Standards 'Preliminary assessment of
Review Shareholder the key risks related to the
'Exit conference ,4s .. County
"Obtain management Report and Audit 'Understand the County's
representations Planning operations and accounting
'Engagement reporting to Monitor Process processes
those charged with 'Understand entity-level
governance V, controls
"Audit team debriefing and fl ‘, 'Understand process level
assessment clikiFfrilliin controls
._ 'Prepare and communicate
t= fI i OR j)) the audit plan
S "
i7:-.1877--1
Perform Audit Plan Perform Develop Develop Rtr.-I,tPlan
'Perform tests of controls Audit Plan Audit Plan
Assess risks associated with
and evaluate account balances and potential
'Perform substantive tests ., error levels
including analytical 'Plan tests of controls and
procedures and evaluate reliance on internal audit work
'Perform tests of compliance "Plan substantive tests
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General Audit Procedures Employed to Implement Audit Plan
To enable us to reach our conclusion on the fairness of the City's financial statements, we must gather
competent evidential matter that corroborates the assertions made by management in the financial
statements.The principal techniques used to acquire evidence on which the expression of our opinion is
based are as follows:
• Examination (Inspection) - One of our principal objectives is to substantiate the authenticity of
various recorded figures and entries. Evidence of such authenticity is typically gathered through
examination of documents pertaining to the transaction that occurred.
• Confirmation - The process of confirmation is closely related to that of inspection, but is used to
obtain supporting evidence by direct request from third parties, rather than by reference to items of
evidence readily available from management and staff.
• Observation - Observation is commonly used to ascertain compliance with certain prescribed
procedures; we frequently use this technique to document and observe your financial operations.
• Verification-Generally, all of our activities related to the formulation of an opinion on your financial
statements are referred to as verification procedures. However, specific tasks are performed to
support specific financial statement assertions regarding the:
o accuracy of recorded balances and related account classifications;
o valuations of account balances based on generally accepted accounting principles;
o cut-off procedures employed by management to consistently record all transactions in the
appropriate accounting period(s).
• Inquiry - Substantial information is gathered by direct inquiry of your personnel. Through inquiry,
we can ascertain the duties performed by given individuals or, through carefully phrased questions,
we are able to ascertain if those individuals are properly carrying out the responsibilities assigned to
them. We can also ascertain specific information about selected accounting items or transactions to
support decisions made by management personnel when other corroborating evidence is not
readily available.
• Analytical Review - By performing an intensive study through analytical procedures we can gain
insight into the manner in which your accounting system does or does not develop reliable financial
information. Our auditors perform analytical review procedures to ascertain that the recorded
figures "make sense," by being consistent with each other and with known
external changes that are taking place. Changes from the previous year,
budget to actual results or comparison to other comparable Cities
(benchmarking), are analyzed to ascertain that the financial information
produced through the City's accounting and reporting system(s) are logical
and reflect changes in operations or financial position that are known to - '04.110,
have occurred. s, OR •
=0'1
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Our audit approach is a positive approach, which maximizes the efficiency and effectiveness of the
audit. Our audit programs are "tailor-made" for each engagement to enhance our ability to provide
quality professional services and to produce results that are qualitative in nature. Our specific audit
procedures are principally oriented toward determining the efficacy of the intended internal controls,
ascertaining whether they are actually functioning as planned, and testing the final accounting results to
determine that they are, in fact, sufficiently reliable and accurate to support the expression of our audit
opinion.
Information Systems Audit Procedures
As part of our audit, we routinely perform an analysis of our clients' computer-based financial
management systems.To accomplish this, we incorporate a unique two-professional system. A
seasoned auditor and an Information Technology Specialist perform this analysis together. We believe
this approach is unique because the use of two professionals enables us to assess not just how your IT
system functions, but also how those functions directly affect your accounting and reporting systems.
Our goal is to ensure that both are functioning properly.
Examples of computer controls that will be reviewed include the following:
Information Security
The information security function is responsible for the administration and maintenance of a client's
information security program, including both physical and logical security. The primary goal of such
a program is to ensure that access to programs, data, online transactions, and other computing
resources is restricted to authorized users. Our review of general computer controls in the
information security area will include an appropriate consideration of the level of security that is
adequate for a particular processing environment and the availability of access control mechanisms
in that environment.
Systems Acquisition, Development, and Maintenance
Systems development personnel are responsible for the selection and/or design, programming, and
maintenance of the application systems to meet the needs of the various users. Our audit
procedures are designed to ensure that application programs are designed, implemented, and
maintained according to management's intentions and in accordance with industry-accepted
practices.
Computer Operations
The computer operations department is responsible for the day-to-day processing activities of the
systems,ensuring that jobs are scheduled and processed in accordance with established routines. It
is also responsible for the physical control of data stored on portable media and timely, accurate
distribution of reports to users. Our review will be to test that these c ontrol p rocedures were
effective throughout the year.
Extent to Which Sampling Techniques are Used in the Engagement
Audit sampling is the application of an audit procedure to less than 100%of the items within an account
balance or class of transactions for the purpose of evaluating some characteristic of the balance or class.
Our auditors use extensive sampling procedures to obtain satisfactory audit evidence.
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Sampling procedures routinely include statistical and non-statistical sampling based upon:
o the overall objective of the test;
o the nature of the sample population;
o the sample size;
o the nature of the item(s) being examined;
o the anticipated outcome of the sample results;and
o the significance of the results.
Ordinarily, the significant portions of the sampling expected to be performed are identified at the onset
of the engagement and are coordinated with the remaining auditing procedures to produce timely and
efficient results.
We currently expect to perform the following types of sampling:
o Attribute Sampling - To test the rate of deviation from a prescribed internal control procedure
to determine whether planned reliance on that control is appropriate. In addition to tests of
compliance with prescribed control procedures, attribute sampling will be used for certain
substantive procedures to test for possible unrecorded transactions and for testing existing
account balances.
o Variable Sampling -To reach a conclusion about the adequacy or reasonableness of an account
balance.
Examples of areas where we will apply sampling strategies include:
• the selection of cash receipts postings to • the selection of debt payment
test for determination of compliance with transactions to test for timeliness of, and
related statutory requirements and utility completeness of, payments to paying
rate schedules agents for debt costs and fiscal agent fees
• the selection of cash disbursements and • journal entries
payroll transactions for compliance testing • the selection of other transactions to
• CRA transactions determine compliance with laws and
regulations.
To the extent possible, it is our policy to incorporate the use of Computer Assisted Audit Techniques
("CAATs") in all phases of our audit. Our Firm understands the efficiencies and effectiveness derived
from the proper use of these audit techniques. We have committed significant Firm resources to provide
your audit team with the tools and training to use these techniques.
Our Firm uses IDEA® data mining software. This software enables us to take virtually any output file
format from your financial reporting package and convert it into a usable data format for our staff to
perform CAATs,such as:
o Comparison of employee and vendor addresses to identify employees who are also vendors
o Analyzing numerical sequences from large populations to identify missing or duplicate checks or
invoices
o Sorting payments to identify transactions that fall just under financial control or contract limits
o Unexpected trends in the number of, or amounts of, payments to vendors
o Search for false employees by comparing the human resources database with the payroll system
data base
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IDEA®and all software systems utilized by our staff are used exclusively on our own computer hardware
brought on-site during the audit. We do not, and will not, install or use any of our proprietary software
systems on your hardware systems.
Type and Extent of Analytical Procedures to be Used in the Engagement
Analytical procedures are utilized in the planning, substantive testing, and wrap-up phases of all audits.
The extent to which they are utilized is dependent upon the assessment made of where the significant
audit risks are. In the planning stage, analytical testing is used as one of many methods to determine
"what has happened" during the audit period. Generally, we will utilize comparisons to prior-year
activities. In addition,to make the information useful in the planning stages, we implement this process
on the financial statement level to give us an overall assessment of changes that have occurred. During
the substantive testing phase of the engagement, we generally utilize analytical procedures on revenue
and expenditure/expense accounts, including, when appropriate, comparisons to prior year, as well as
budget. We utilize analytical procedures, when reasonable, to compare to operational information: for
example, comparing water production to related revenues and expenses with direct or inverse
relationships. In the wrap-up phase of the audit, analytical testing is used to support the testing
performed throughout the audit, as well as to determine that no significant changes occurred outside of
our expectations. The full extent to which analytical procedures are utilized is based upon the auditor's
professional judgment and the overall risk assessment results.
Audit Segmentation
The following section gives an overview of the major audit segments (Planning, Substantive Testing and
Wrap Up), as well as procedures we anticipate will be implemented in these areas. The section is not
intended to provide you with all of the details of our audit steps. It is provided to indicate our
understanding of the City, its environment and the internal controls in place. The overall objective of
our audit segmentation and related procedures is to ensure that our audit opinions are supported by
the procedures performed. Please note that hours for each segment are in the table immediately
following the procedures listed on the following pages. Procedures are evaluated throughout the audit
process based upon the City's environment, internal controls, and economic condition. In addition, our
audit plan is evaluated throughout the audit and procedures are performed to address any significant
issues identified during the audit process.
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PLANNING—INTERNAL CONTROLS—COMPLIANCE
Engagement Administration and Planning
o Make preliminary assessments of the City, its o Document our understanding of all financially
environment,and its internal controls. significant laws and regulations, and identify any
o Update systems documentation and permanent file new laws or regulations that require audit
information. testing.
o Review status of the prior-year audit o Identify modifications or new inter-local
recommendations or findings, if any, and ascertain agreements.
whether they were appropriately resolved. o Discuss with management the implementation of
o Identify all federal and state financial awards programs recent GASB pronouncements,and determine
and evaluate if either a Federal or State Single Audit applicability of pending matters.
would be required.
Evaluation of the City,Its Environment and Internal Controls
o Obtain and document our understanding of the City, o Identify specific compliance requirements related
its environment, its internal controls, organizational to bond resolutions, ordinances, and Florida
structure, and operating characteristics. Statutes.
o Evaluate organization, personnel, and financial o Perform testing of controls over areas deemed to
practices. have financial significance.These generally
o Document existing electronic data processing(EDP) include testing of cash disbursements, cash
controls, and evaluate adequacy of physical security receipts, utility billing,journal entries,contracts,
environment, including business continuity(disaster etc.
recovery) planning.
o Evaluate financial reporting systems and administra-
tive monitoring capabilities. Design preliminary tests
on controls for compliance with prescribed systems.
Minutes,Contracts, and Resolutions
o Review minutes of meetings of the City Commission o Design tests of controls for compliance with
and prepare an abstract of information relevant to the applicable laws and regulations and the Rules of
audit of the financial statements. the Auditor General of the State of Florida.
o Obtain data concerning relevant outstanding o Develop a compliance work program and
contractual commitments, if any,for financial incorporate it into the overall audit plan.
statement disclosure adequacy.
Budgets
o Document budgetary process and confirm compliance o Review authorization and impact of interim
with applicable local ordinances, procedures and budget amendments, if any.
regulations.
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SUBSTANTIVE TESTING
Cash, Cash Equivalents,and Investments, including Restricted Funds
o Ascertain that cash in the balance sheet is on hand, in o Ascertain that investment balances are evidenced
transit, or on deposit with third parties (trustees) in by securities or other appropriate legal
the name of the City. documents, either physically on hand or held in
o Ascertain that all cash funds of the City are included safekeeping by others,and include all the City's
in the balance sheet. investments.
legally acceptable, o Ascertain that investments are the types
Ascertain that depositories are le ,
o Asce i; Y p
p
that adequate collateral has been pledged for the authorized by law,contract, and the investment
City's deposits,and that separate depository accounts policy of the City.
are maintained for each fund for which required. o Ascertain that investment values, incomes,gains
o Ascertain that the cash balances reflect a proper or losses are correctly stated and properly
cutoff of receipts and disbursements and are stated allocated to accounts.
at the correct amount. o Ascertain that investments are properly described
o Ascertain that cash balances are properly presented and classified by fund type in the combined
in accordance with related restrictions and balance sheet and related disclosures.
disclosures are adequate.
Receivables, Revenue and Cash Receipts
o Ascertain that only earned revenues, if any, in the o Ascertain that unbilled service revenues are
fiscal year have been recorded, and amounts appropriately reflected in the proper accounting
uncollected at Y ear-end presented as receivables are period.
valid.Ascertain that the City has satisfied the o Ascertain that an adequate allowance for doubtful
relevant legal requirements to receive all revenues accounts has been established and that the related
recorded. amounts and disclosures are properly presented in
o Ascertain that the revenues were billed or charged the financial statements.
and recorded at the correct amount and receivables o Ascertain that receivables are properly classified in
are stated at the net realizable amount. the financial statements and that related
o Ascertain that amounts billed for services rendered disclosures are adequate.
are valid and have been billed to customers at
authorized rates.
Accounts Payable,Cash Disbursements,and Expenses
o Ascertain that recorded expenses and cash o Ascertain that expenses and related disbursements
disbursements are for goods and services authorized and liabilities have been correctly recorded as to
and received. account, budget category, period,and amount.
o Ascertain that expenses incurred for goods and o Ascertain that expenses and related liabilities are
services and related accounts payable have all been properly classified by budget category and related
identified, including any contingent or contractual disclosures are adequate.
liabilities.
o Ascertain that expenses for goods and services are
authorized in accordance with the budget and other
regulations or requirements.
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SUBSTANTIVE TESTING (CONT.)
Payroll and Related Liabilities
payroll disbursements are made only o Ascertain that payroll and related liabilities are
o Ascertain that a Y
pY
for work authorized and performed by authorized correctly recorded as to amount and period and
personnel. properly distributed by account and budget
o Ascertain that payroll is computed using rates and category and disclosures are adequate.
other factors in accordance with contracts and o Ascertain the status of employee compensatory
relevant laws and regulations. benefits for accruals and disclosure.
Inventories
o Ascertain that inventories recorded represent a o Ascertain that inventory is properly classified and
complete listing of materials and supplies held by the disclosure is made of the equity reserve, if
City and that such assets are physically on hand. appropriate.
o Ascertain that inventory listings are accurately valued
and that the totals are properly recorded in accounts.
Property, Plant, Equipment and Capital Expenditures
o Ascertain that property and equipment represent a o Ascertain that the capitalized costs and related
complete and valid listing of the capitalizable cost depreciation associated with all sold, abandoned,
of assets purchased, constructed, or leased, and damaged,or obsolete fixed assets have been
that they are physically on hand. removed from the accounts.
o Ascertain that capital expenditures represent a o Ascertain that depreciation charges on all
complete and valid listing of the capitalizable cost depreciable assets have been computed on an
of the property and equipment acquired during the acceptable and consistent basis and that the related
period,and that capitalizable costs are excluded allowance accounts are reasonable.
from repairs and maintenance and similar o Ascertain that capital expenditures and fixed assets
expenditure accounts. are properly classified and related disclosures are
adequate.
Long-Term Debt and Debt Service Expenditures
that debt is authorized and properly o Ascertain that debt service expenditures (principal
o Ascertain t p p Y
recorded. and interest payable)are properly recorded,
o Ascertain that all indebtedness of the City is classified, and disclosed.
identified, recorded and disclosed. o Ascertain that debt and related restrictions,
o Ascertain that the City has complied with guarantees,and commitments are properly
provisions of indentures and agreements related to presented and related disclosures are adequate.
debt, including provisions on use of proceeds. o Review arbitrage calculations for reasonableness.
Risk Management
o Document and evaluate controls over the City's risk o Review insurance coverage in place to ensure it is
management processes. active and applicable for the City's risk.
o Ascertain that cost allocation plans are in place for o Ensure proper disclosures related to the City's risk
the proper allocation of insurance costs. Ensure management activities.
that costs are allocated during the year and
recorded correctly as to account,amount,and
period, in accordance with the City's plan, as well
as applicable policies and procedures.
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M S L MOORE STEPHENS
LOVELACE CPAS& ADVISORS
SUBSTANTIVE TESTING CONT.)
Net Position and Fund Balance
o Ascertain that all classifications of net position and o Ascertain that components of net positions and
fund balance are recorded and properly authorized fund balance, including changes in the net positions
in accordance with GASB 54 and 63. are properly computed and are described, classified,
o Ascertain that components of net position and fund and appropriately disclosed.
balance are determined in accordance with
applicable regulations and requirements.
Revenues
o Perform analytical procedures related to charges for o Determine that impact fees are properly restricted
services. and accounted for.
o Design and perform a revenue test to determine o Perform testing of various tax and
that proper rates are charged. intergovernmental revenues.
o Compare revenue data for the current period and o Examine supporting documentation for
historically to customer demographics. contributions of dedicated lines for developers.
Expenditures and Expenses
o Perform analytical procedures related to expenses. o Determine that expenses are properly classified for
o Through testing and observation,determine that budgetary purposes.
expenses are appropriate and properly classified.
Pension Plans
o Evaluate the plan administrator of the plans and from o As much as possible, incorporate our evaluation of
that evaluation determine what controls we will plan controls as part of our payroll control
evaluate at the administrator level. evaluation of the City.
o Review the process from contributions, eligibility, and
other areas at the employer level to ensure the plans
are being properly administered at the employer level
Grants
o Evaluate and test controls over direct and material o Determine threshold for Type A and Type B
compliance requirements. programs based on grant expenditures.
o Ascertain status and resolution of prior-year findings o Ascertain that grants are administered and revenues
and questioned costs, if any. and expenditures are recorded in accordance with
o Test grant revenue through confirmation with grantor applicable provisions and related laws and
agencies to ascertain appropriateness of classifi- regulations.
cation. o Ascertain that grant-related amounts are properly
o Ascertain that grant revenues and expenditures presented and related disclosures concerning
charged to grant programs are valid and complete restrictions and compliance are adequate.
and,if applicable, indirect costs are properly o Identify major federal programs and major state
allocated. projects using risk-based approach.
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M S L MOORE STEPHENS
LOVELACE CPAs & ADVISORS
WRAP-UP AND REPORTING
o Coordinate review of the Management's Discussion o Prepare preliminary drafts of audit reports and
and Analysis document for inclusion in the basic management letter, and meet with management to
financial statements. review drafts prior to issuance.
o Complete all financial disclosure checklists. o Schedule and attend final meeting with
o Review status of prior-year audit recommendations management to finalize all financial reporting
and ascertain whether they were appropriately matters.
resolved. o Present financial statements to management and
o Provide current-year audit findings and the City Council.
recommendations for improvement related to the
financial statements, internal control, accounting,
accounting systems, and compliance with policies
and procedures.
Level of Staff and Projected Hours of Each Major Segment of the Engagement
IT Total
Shareholders Managers Seniors Staff Specialist Hours
Planning 20 30 15 10 5 80
Internal Control/Compliance 10 20 15 10 15 70
Substantive Testing 10 10 80 100 - 200
Single Audit Grants 10 10 40 30 - 90
Wrap-up and Reporting 30 40 30 30 - 130
Total Hours 80 110 180 180 20 570
Tentative Schedule
Below is a tentative schedule for performing key phases of the audit. MSL is the only Firm proposing
that can say not only will we meet this timeline but, that we have met it during our recent
engagement with the City. We also have the resources and flexibility to modify this schedule upon your
re•uest.
Proposed Audit Timeline
September -- Begin interim fieldwork; hold entrance conferences;develop
system documentation to complete all interim work by
September 30`h.
October -- Deliver detailed audit work plan and schedule of
client assistance forms
Early January -- Start and complete substantive fieldwork phase of audit
Mid February -- Provide drafts of audit reports
End of fOriOrif — Deliver final photo-ready audit and other applicable reports,
Data Collection For risand hold exit conference a 4'.
a f ���a�c.'-`� Lp ,��-t �
� a
01. Presentation of the CAFR to the City,Commission k,'
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M S L MOORE STEPHENS
LOVELACE cPAs& ADVISORS
Approach to Gain and Document Understanding of the City's Internal Controls
Our preliminary audit activities will be concentrated on obtaining and documenting our understanding
of your control environment(the coordinated methods and measures adopted to safeguard your assets,
check the accuracy and reliability of its accounting data, promote operational efficiency, and encourage
adherence to prescribed managerial policies). We will review the systems in place by which
management maintains, protects, and controls information, which is vital to the successful operation of
any financial operation. We also focus on any control functions that are in place to ensure compliance
with federal, state, or local laws and regulations that are required and/or unique to your financial
operation. Utilizing information gathered during our interviews and walkthroughs of your significant
accounting and reporting operations, we develop our audit procedures to test these controls and their
effectiveness.
Our tests are further developed to determine compliance with your prescribed policies, procedures,
laws and regulations, as applicable. Our procedures are also specifically designed to incorporate the
requirements of the Single Audit Act of 1996, OMB Circular No.A-133, as amended, and the Rules of the
Auditor General,as applicable.
To assist us in identifying specific areas subject to audit testing, we will use practice aids developed by
the FICPA (Compliance Auditing in Florida), the Office of Management and Budget (Compliance
Supplement for Single Audits of State and Local Governments), and information obtained from reviewing
applicable Florida Statutes.
Typically, we will test for compliance with applicable laws and regulations simultaneously with testing
the City's internal control systems to efficiently detect all potential problems in advance of our
substantive testing phase. These procedures are initially employed to assess the risk of relying on
existing internal control systems and related procedures in order to determine the extent of substantive
testing done after the balance sheet date. Additional procedures are generally limited to testing for
compliance with specific and general conditions associated with any federal and/or state financial
assistance programs to enable us to express assurance on the control systems and program compliance,
as applicable.
The results of these tests are used to document our updated understanding of your internal control
systems and to identify specific areas of your overall control environment which require additional audit
attention.
It is also our policy to communicate the results of our compliance testing to management on a timely
basis so that corrective actions can be implemented, if necessary, prior to the end of the audit.
Approach to Determining Which Laws and Regulations Will Be Tested for Compliance
A key component in auditing any governmental entity is to determine those laws, regulations, and
contracts that have a significant impact on the financial statements. Our audit approach in this area
involves:
• Review of enabling legislation • Review of federal and state laws
• Review of prior financial statements • Review of grant agreements
• Inquiry of management and staff • Review of contracts and other agreements
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MSL MOORE STEPHENS
LOVELACE CPAs& ADVISORS
Once significant laws and regulations that affect the City have been identified, we will develop
compliance testing to ensure that we address these issues. Areas currently identified as significant
compliance areas are as follows:
• Debt covenants • Other significant agreements
• City's investment policy • Federal and state grants
• Pension plan documents • Lake Monroe Waterfront and Downtown
Sanford CRA Plan
Method for Drawing Audit Samples for Purposes of Compliance Testing
The method utilized to determine the number of samples selected for testing of compliance is directly
impacted by our professional judgment, as well as the applicable audit standards. The goal in each case
is to ensure compliance with applicable standards in order to obtain sufficient audit evidence to issue
not only our audit opinions but also to issue our required GAGAS report on compliance ("Yellow Book
Report"). Issues that impact this number include the risk associated with any specific compliance item,
the number of transactions that are associated with any compliance issue, and the controls related to
ensuring compliance with the requirement. In order to reduce the burden on staff and also to ensure an
efficient audit, we will combine our testing for compliance with control and substantive testing
procedures whenever possible.
5. Agreement to Meet and Exceed Performance Specifications
We agree to meet and exceed all of the performance specifications listed in Section B of your RFP 12/13-
25,Auditing Services.We believe that our past performance has proven that we can and will do this.
We would like to reiterate that whenever the City has requested a modification to our engagement as to
timeline or other request, we have met those requests. In addition, we have not requested any
additional fees during our recent engagement for audit services. We commit to you that we would not
request additional fees in the future, except in a case of extraordinary circumstances, and then only
after agreed to by the City. The reason our firm can offer this flexibility is due to the resources we have
dedicated to the governmental sector.
6. Description and History of the Firm
MSL is a local, Florida firm organized as a corporation. MSL has been in continuous business for over 39
years and has grown to be one of the largest independently owned and operated firms of certified
public accountants in the Southeast. Many of our shareholders are nationally recognized specialists in
their field of practice.The Firm and all of its CPAs are actively involved with the FICPA and AICPA, as well
as the Public Companies Practice Section of the AICPA. Members of our Governmental Practice Group
are involved with the AICPA Governmental Audit Quality Center ("AICPA GAQC"), Government Finance
Officers Association ("GFOA"), and the Florida Government Finance Officers Association ("FGFOA"). We
have four offices in the state of Florida. The Firm's headquarters are located in the Central Florida area
(Winter Park),with locations in Miami,Tampa (Clearwater),and Tallahassee.
MSL was a partnership prior to becoming a Florida corporation on July 1, 1991. Our corporation
registration number is:J24429
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MSL MOORS STEPHENS
LOVELACE CPAS& ADVISORS
Through our association with Moore Stephens North America, Inc. and Moore Stephens International
Limited, we have the ability to service clients throughout the world. While we are part of an association
that provides us resources when needed, MSL is an independent Firm An independent firm associated with
associated with Moore Stephens North America and the North MOORE STEPHENS
American Region of Moore Stephens International Limited for the INTERNATIONAL LIMITED
purposes of sharing resources with member firms.
This association allows MSL to provide our clients the breadth and depth of services equivalent to those
offered by the Big 4 firms. However, our services are enhanced by a more hands-on, personalized
approach to serving client needs through our local headquarters.
7. Location of Office, Personnel and Governmental Auditing Experience
The work for your audit will be preformed out of MSL's Winter Park location:
1201 South Orlando Avenue
Suite 400
Winter Park, FL 32789
Community Involvement by Our Winter Park Office
Our Firm is currently serving numerous clients located in Central Florida. The Firm also serves several
clients who benefit the Central Florida area. Members of the Firm are involved with various
organizations that benefit the City of Sanford and the Central Florida area. In addition to the
organizations previously mentioned in our letter of interest, MSL and our staff support, through direct
contributions or personally volunteer their time to 26 additional organizations in Central Florida.
Firm and Governmental Audit Staff Size
MSL has 88 employees company-wide, with 28 employees who specialize or provide support strictly for
our governmental clients and 15 more who are cross-trained.
Below is a representation of the 88 full-time employees of the Firm by staff level and office location:
Orlando/ Tampa/
Staffing Level Winter Park Miami Clearwater Tallahassee
Shareholders 9 2 3
Managers 5 6 3
Supervisors 4 1
Seniors&Staff 12 8 7
Support Staff 16 4 3 1
IT Specialists 2 1 1
Total 48 21 17 2
Of the 88 members of the Firm,the Governmental Practice Group is comprised of four(4) Shareholders,
four (4) Managers, three (3) Supervisors, four (4) IT Specialists, nine (9) Senior and Staff, and four (4)
Support personnel. The Governmental Practice Group is made up of CPAs, Certified Fraud Examiners, IT
Specialists and governmental specialists.
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M S L MOORE STEPHENS
LOVELACE CPAS& ADVISORS
8. Identification of the Team
The single most important issue for you to consider when comparing audit team qualifications in
selecting an audit firm is: Who will actually be performing the work? Significant consideration should
also be given to the audit firm's commitment to staff continuity. With this in mind,we have assembled a
unique team of highly-qualified accounting professionals with over 120 years of combined governmental
and nonprofit experience to serve you. We feel confident that our engagement team members will be
returning in subsequent years, because we treat our staff like the professionals they are. They are our
greatest asset. They are not members of a staff pool that turns over frequently; they are real people
who will be servicing your account for many years to come.
Our commitment to serve you is the driving force in forming the strongest possible team of
professionals with governmental experience available in the state of Florida. All engagement team
members are committed to the timeline proposed and will not have concurrent conflicts with that
timeline.
For the City of Sanford engagement, we are proposing a team made up of six full time staff familiar with
the City of Sanford from our governmental practice group, including two shareholders, one manager, an
IT specialist, two seniors, and staff members. The following is a brief introduction to the principals who
will diligently serve you:
i , I
Rib
—18774
William Blend, CPA, CFE
Engagement Shareholder
Daniel O'Keefe, CPA, MBA, CFE Chris Ghosio, CCNP, CCDC,
Technical Review Shareholder TMCSM,TMCSE
IT Specialist
Joel Knopp, CPA
Engagement Manager
Alan Ricafort, CPA
Engagement Senior
Eddy Castaneda
Engagement Senior
Staff Accountants
MSL will assign only experienced staff members to the City of Sanford engagement.
Our staff members all have extensive governmental audit training.
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MSL MOORE STEPHENS
LOVELACE CPAs&ADVISORS
William Blend, CPA, CFE
Engagement Shareholder
Background - Bill Blend is a Shareholder at
Education,Certifications,and Licenses MSL and a member of the Firm's
• B.S. Degree in Accounting, Long Island University Governmental Practice Group. Bill has over
• C.P.A., Certified Public Accountant—Florida 19 years of public and private sector
• C.F.E., Certified Fraud Examiner accounting experience.
Professional Memberships and Affiliations Professional Experience - Bill has per-
• American Institute of Certified Public Accountants formed audits on over 40 governmental
(AICPA) entities. Bill has substantial experience in
• Florida Institute of Certified Public Accountants planning, performing, supervising, review-
(FICPA) ing, and preparing `.financial statements
• Florida Government Finance Officers Association related to the audits of: governmental
(FGFOA) entities subject to Government Auditing,
• FGFOA Conference Committee Standards, ,Federal Single Audit -reettu re
• FGFOA Technical Committee rents, ;`and lori a 5 le Audit., equire-
• Instructor for the FGFOA and develops and I Its.
teaches Firm auditing classes
• FICPA Discussion Leader—Ethics for ;_
Governmental CPAs in Florida
• FICPA Technical Committee
• Association of Certified Fraud Examiners(ACFE)
• FICPA State and Local Government Section
• FICPA Compliance Practice Aid Team Member
• FICPA High School Coordinator for Seminole
County
• Seminole County Chamber of Commerce
Government Affairs Committee
• FICPA
Continuing Professional Education
During the past two years Bill has earned over 95 hours
of CPE credit in courses related to governmental
accounting and auditing.
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M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
William Blend,CPA,CFE (cont'd.)
Engagement Shareholder
Governmental,educational,and other entities served include the following:
Counties Municipalities(cont'd.) Special Districts and Authorities
Broward* Kissimmee* Barefoot Bay Recreation District
Citrus* Lake Helen East Central Florida Regional Planning Council
Indian River Leesburg* Florida Intergovernmental Finance Commission
Lake* Maitland Greater Orlando Aviation Authority(GOAA)*
Osceola* Mt. Dora Hobe Sound Water Management District
Seminole* New Smyrna Beach Memphis-Shelby County Airport Authority
Volusia Oak Hill MetroPlan Orlando
Palm Bay* Miami-Dade Expressway Authority*
Municipalities Palm Beach Gardens New Smyrna Beach Utility Authority
Altamonte Springs* Pembroke Pines* Orlando-Orange County Expressway Authority
Apopka Port Orange TOHO Water Authority*
Casselberry* Sanford* West Volusia Hospital Authority
Cocoa Beach St. Cloud*
Coral Springs Tampa* Educational
Davie Venice* Academie DaVinci Charter School
Daytona Beach* Vero Beach The Reading Edge Academy
DeBary Winter Park Florida A&M University
Deltona School District of Broward County*
Gulfport School District of Escambia County*
Indian River Shores School District of Osceola County*
Indian Rocks Beach School District of Pasco County*
School District of Seminole County*
School District of Volusia County*
*Denotes current clients that participated in the Certificate of Achievement for Excellence in Financial
Reporting program
OUR PEOPLE MAKE THE DIFFERENCE... 22
M S L MOORE STEPHENS
LOVELACE CPAs&ADVISORS
Daniel O'Keefe, CPA, MBA, CFE
Technical Review Shareholder
Background- Dan O'Keefe has over 35 years of
Education and Certifications public accounting, governmental, and not-for-
• M.B.A. Degree in Accounting, Florida State profit experience. He heads up the Firm's
University Governmental Practice Group, serves on the
• B.S. Degree in Accounting, Canisius College, Board of Directors, and is the Firm's Secretary.
Buffalo, New York He has provided services to numerous
• C.P.A.,Certified Public Accountant—Florida municipalities, counties, and other govern-
• C.F.E.,Certified Fraud Examiner mental entities and is a nationally recognized
• Member of the International Honor Society of expert in the area of governmental auditing. He
Beta Gamma Sigma is one of the most sought-after public sector
instructors in the state.
Professional Memberships
• American Institute of Certified Public Accountants Professional Experience Dan has extensive
(AICPA) experience auditing governmental financial
• Served on the AICPA State and Local Government operations, including services provided to 50
Expert Panel mtln ci+ `fifes :a:4$* our t ,te mencie
• Member of the AICPA National State& Local ` '} > �
Government Conference Committee uw,1
• Speaker at the AICPA National State and Local
Government Accounting Conference and the
National Not-For-Profit Conference
• Florida Institute of Certified Public Accountants
(FICPA)
• Government Finance Officers Association (GFOA)
• Florida Government Finance Officers Association
(FGFOA)
• Member of the FICPA Governance Task Force
• Association of Certified Fraud Examiners(ACFE)
• UCF Accounting Advisory Board member
• Past Chairman of the Seminole State College
Foundation
Continuing Professional Education
During the past two years he has earned over 110 hours
of CPE credit in courses related to governmental
accounting and auditing.
OUR PEOPLE MAKE THE DIFFERENCE... 23
M S L MOORE STEPHENS
LOVELACE CPAs&ADVISORS
Daniel O'Keefe,CPA, MBA,CFE (cont'd.)
Technical Review Shareholder
Governmental,educational,and other entities served include the following:
Counties Municipalities(cont'd.) Special Districts and Authorities
Alachua Lauderdale Lakes Barefoot Bay Recreation District
Broward * Leesburg* Fort Pierce Utilities Authority
Citrus* Longwood East Central Florida Regional Planning Council
Collier Maitland Greater Orlando Aviation Authority*
DeSoto Margate Miami-Dade Expressway Authority*
Hillsborough Mount Dora Memphis-Shelby County Airport Authority
Indian River Ocala MetroPlan Orlando
Lake* Orchid Orange County Housing Finance Authority
Manatee Orlando Orange County Library District
Marion Ormond Beach Orlando-Orange County Expressway Authority*
Okeechobee Pahokee Reedy Creek Improvement District
Orange Palm Bay* VOTRAN
Osceola* Palm Beach TOHO Water Authority*
Martin Palm Beach Gardens West Volusia Hospital Authority
Seminole* Pembroke Park
Volusia Pembroke Pines* Educational
Pomona Park Stetson University
Municipalities Port Orange Bethune-Cookman College
Altamonte Springs* St. Cloud Early Learning Coalition of Flagler/Volusia
Apopka Sanford* Futures, Inc.
Belle Isle Sebring Reading Edge Academy
Bradenton South Daytona Kissimmee Charter School
Bunnell Tamarac Orlando Lutheran Academy
Casselberry* Tampa* Frank Scanga Charter School
Cocoa Beach* Venice* Academie DaVinci Charter School
Coral Springs Vero Beach Florida A&M University
Crystal River Wellington School District of Broward County*
Davie West Palm Beach School District of Escambia County*
Daytona Beach* Winter Garden School District of Osceola County*
Daytona Beach Shores Winter Haven School District of Pasco County*
DeBary Winter Park School District of Seminole County*
DeLand Winter Springs School District of Volusia County*
Deltona
Green Cove Springs State Agencies
Gulfport Florida Lottery Other
Holly Hill Florida Health Department Florida Intergovernmental Finance Commission
Indian Rocks Beach* Florida Housing Finance Agency
Kissimmee* Florida Department of Elder Affairs
Lake Mary
Lake Park
*Denotes current clients that participated in the Certificate of Achievement for Excellence in Financial
Reporting program
OUR PEOPLE MAKE THE DIFFERENCE... 24
MSL MOORE STEPHENS
LOVELACE CPAs& ADVISORS
1
1
Chris Ghosio, CCNP, CCDC, TMCSM, TMCSE
IT Specialist
Background - Chris Ghosio is the IT Practice
Featured Successes Group Leader of MSL Technologies (an
• Designed and implemented the security subsidiary of MSL). He has over 23 years of
infrastructure and wide area network for the extensive experience in designing and
nationwide Star financial network securing information technology infra-
• Designed and implemented PCI security structures. Chris has years of experience
infrastructures for large financial institutions reviewing and deploying proper information
• Designed and implemented nationwide high system controls and resources to minimize
availability data centers risk within the business environment. He
• Top Secret Security Clearance- USAF performs all IT assessments and security
• Founder and CEO of Maxis Networks reviews on all of MSCs governmental clients.
Education and Certifications P- fe S s '`> s
• Information Systems Analyst—United States -.
Air Force
• Cisco Certified Networking Professional
• Cisco Certified Design Associate
• Trend Micro Certified Security Master
OUR PEOPLE MAKE THE DIFFERENCE... 25
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
Joel Knopp, CPA
Engagement Manager �-
Education,Certifications and Licenses Background - Joel Knopp is a member of the
• B.S. Degree in Accounting- Eastern University Firm s Governmental Practice Group. Joel has
• C.P.A., Certified Public Accountant—Florida over 15 years of experience in accounting and
and Virginia auditing and works primarily with governmental
clients.
Professional Memberships and Affiliations Professional Experience - Joel has performed
• Member of the American Institute of Certified audits on over 40 governmental entities. He
Public Accountants(AICPA) has substantial experience in planning,
• Member of the Florida Institute of Certified performing, supervising, reviewing, and pre-
Public Accountants(FICPA) paring financial statements related to the audits
• Member of the Florida Government Finance of governmental entities and not-for-profit
Officers Association (FGFOA) organizations subject to Government Auditin
Member of the FGFOA Conference i 4 l e,A u it
• Stand: . �ii� F ri�rl r'as `Mate ��n �e,Audit
Planning Committee r ;� � �
Continuing Professional Education g ,. 7,
During the past two years, he has earned over �<
80 hours of CPE credit in courses related to
governmental accounting and auditing.
OUR PEOPLE MAKE THE DIFFERENCE... 26
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
Joel Knopp,CPA(cont'd.)
Engagement Manager
Governmental,educational,and other entities served include the following:
Counties Municipalities Special Districts and Authorities
Broward* Altamonte Springs* Barefoot Bay Recreation District
Citrus* Casselberry* Early Learning Coalition of Flagler/Volusia Counties, Inc.
Lake* Coral Springs East Central Florida Regional Planning Council
Osceola* Gulfport Greater Orlando Aviation Authority
Seminole* Indian Rocks Beach* Lake-Sumter Metropolitan Planning Organization
Northampton (VA) Kissimmee* MetroPlan Orlando
Leesburg* Miami-Dade Expressway Authority*
Sanford* Orlando-Orange County Expressway Authority*
Tampa* Eastern Shore Community Services Board (VA)
Venice* Northwestern Regional Juvenile Detention Ctr. Commission (VA)
Staunton (VA) Staunton Industrial Development Authority(VA)
Town of Iron Gate (VA) Valley Community Services Board (VA)
Waynesboro (VA) Waynesboro Industrial Development Authority(VA)
Winchester(VA) Winchester Industrial Development Authority(VA)
Educational Other
School District of Osceola County* Florida Intergovernmental Finance Commission
School District of Pasco County* Lake-Sumter Emergency Medical Services, Inc.
School District of Seminole County*
School District of Volusia County*
Genesis Alternative Education Program (VA)
Northampton County School Board (VA)
Staunton City School Board (VA)
Waynesboro City School Board (VA)
Winchester City School Board (VA)
*Denotes current clients that participated in the Certificate of Achievement for Excellence in Financial
Reporting program
OUR PEOPLE MAKE THE DIFFERENCE... 27
M S L MOORE STEPHENS
LOVELACE CPAs&ADVISORS
Alan Ricafort, CPA
Senior Staff
Background-Alan is a Senior at MSL and is
Education and Certifications a full-time member of the Firm's Govern-
• B.S. Degree in Accounting, mental Practice Group.Alan graduated with
University of North Florida his Bachelor's Degree in Accounting from
• C.P.A.,Certified Public Accountant- Florida the University of North Florida and is a
Certified Public Accountant in the State of
Professional Memberships Florida. All CPE requirements have been
• American Institute of Certified Public Accountants met for the AICPA, :.State:; Board of
(AICPA) Accountancy,and "Yellow Boob"
• Florida Institute of Certified Public Accountants
• Florida Government Finance Officers Pr o :° t � ' ip
Association (FGFOA) b�
Continuing Professional Education
During the past two years he has earned over 82 hours of
CPE credit in courses related to governmental accounting
and auditing.
Governmental and educational entities served include
include the following:
Counties and
Constitutional Officers Municipalities
Bradford Alachua
Hernando Atlantic Beach
Nassau Bronson
Seminole* Casselberry*
Cedar Key
Daytona Beach*
Deltona
Lake City �...
Palm Bay*
Sanford*
St. Cloud*
Tampa*
Educational
Special Districts,Authorities and Associations School Board of Alachua County
Gainesville Regional Airport Authority School Board of Escambia County
Greater Orlando Aviation Authority* School Board of Seminole County
Marion County EMS Alliance School Board of Volusia County*
Orlando-Orange County Expressway Authority
*Denotes current clients that participated in the Certificate of Achievement for Excellence in Financial
Reporting program
OUR PEOPLE MAKE THE DIFFERENCE... 28
MSL MOORE STEPHENS
LOVELACE CPAs& ADVISORS
Eddy Castaneda, MBA
Senior Staff
Background — Eddy is a Senior at MSL
Education,Certifications and Licenses and is a member of the Firm's Govern-
• B.S. Degree in Accounting, mental Practice. Eddy has six years of
University of Central Florida public accounting experience and has
• Masters of Business Administration in Accounting, experience performing audits, exam-
Baker College exam-
.
Baker and compliance work
for Government and ''Non-Profit enti-
Affiliations and Community Involvement ties
• American Institute of Certified Public Accountants } 4a
(AICPA) ,
• Florida Institute of Certified Public Accountants
(FICPA)
• Florida Government Finance Officers
Association(FGFOA)
• Toastmasters International
Governmental entities served include the following:
Counties Municipalities
Broward* Casselberry*
Citrus* Cocoa Beach *
Lake* Coral Springs
Osceola* Kissimmee*
Seminole* Leesburg*
Mount Dora
Pembroke Pines*
Sanford*
St. Cloud*
Winter Park*
Special Districts,Authorities and Associations
Barefoot Bay Recreation MetroPlan Orlando
Early Learning Coalition of Flagler&Volusia Orlando/Orange County Convention &
East Central Florida Regional Planning Council Visitors Bureau
Greater Orlando Aviation Authority(GOAA) North Brevard County Hospital District
Lake-Sumter Metropolitan Planning Organization TOHO Water Authority
Lake-Sumter Emergency Medical Services Volusia County Clerk of the Circuit Court
Miami-Dade Expressway Authority West Volusia Hospital Authority
Educational
Florida A&M University
School District of Volusia County
*Denotes current clients that participated in the Certificate of Achievement for Excellence in Financial
Reporting program(2010 program results).
OUR PEOPLE MAKE THE DIFFERENCE... 29
MSL MOORE STEPHENS
LOVELACE CPAS& ADVISORS
9. Experience in Preparing Governmental Financial Statements
MSL has extensive experience in the preparation of governmental financial statements. More
specifically, our experience in working with clients who have participated in the Certificate of
Achievement for Excellence in Financial Reporting (CAFR) program is, we believe, second to none. The
following are clients who participate in the program, and with whom we have worked with during the
past year:
MSL Governmental Clients Participating in CAFR Program
Altamonte Springs Palm Bay
Casselberry Sanford
Citrus County School District of Escambia County
Cocoa Beach School District of Osceola County
Greater Orlando Aviation Authority School District of Pasco County
Indian Rocks Beach School District of Seminole County
Kissimmee School District of Volusia County
Lake County Seminole County
Leesburg St. Cloud
Orlando-Orange County Expressway Authority Toho Water Authority
Osceola County Venice
MSL has the capability and experience to assist the City in complying with changes in reporting
requirements to remain in conformity with Generally Accepted Accounting Principles (GAAP), including
technical assistance in the preparation of new statements and footnote disclosures. In addition, we will
support the City in ensuring throughout the engagement that the City keeps
current with any new accounting and reporting standards issued by GASB.
This capability will help to ensure that the City continues its proud history of
GD
obtaining the Certificate of Achievement for Excellence in Financial
Reporting.
MSL is also fully capable of assisting the City in responding to recommended
changes, as presented by the Government Finance Officers Association, on
the prior year's Certificate of Achievement for Excellence in Financial ertiJu cite
Reporting.We have assisted over 30 governmental entities in this area.
Q G j' evemejZt
FOR EXCELLENCE IN
The bottom line is that MSL is fully committed to ensuring that the City will continue
to receive the GFOA Certificate of Achievement for Excellence in Financial Reporting.
OUR PEOPLE MAKE THE DIFFERENCE... 30
MSL MOORE STEPHENS
LOVELACE CPAs& ADVISORS
10. Current Listing of Florida Municipalities
MSL is proud to share with the City the following representative listing of municipal clients that are
comparable in scope and size to the City and for whom we have provided auditing services in the last
five years:
Services Years Contact Name Phone
t Title
Client Name Performed of Audit Contac
Mark DeBord,
City of Altamonte Springs Annual Audit 2005-2012 407 Finance Director ( ) 571 8093
Rebecca Bowman,
City of Casselberry Annual Audit 2006-2012 407 Finance Director ( )262-7700
Charles Holland,
City of Cocoa Beach Annual Audit 2005-2012 321 Finance Director ( )868 3320
Patricia Bliss,
City of Daytona Beach Annual Audit 2010-2012 386 Chief Financial Officer ( ) 671 8060
Dan Carpenter,
City of Indian Rocks Beach Annual Audit 2006-2012 727 Finance Director ( )517-0204
Amy Ady,
City of Kissimmee Annual Audit 2005-2012 407 Finance Director ( ) 518-2220
Bill Spinelli,
City of Leesburg Annual Audit 2010-2012 352 Finance Director ( )728 9720
Yvonne McDonald,
City of Palm Bay Annual Audit 2010-2012 321 Finance Director ( )952-3418
Rene Gonzales,
City of Pembroke Pines Internal Audit 2011-2012 g54 Finance Director ( )435-6500
Cynthia Lindsay,
City of Sanford Annual Audit 2008-2012 407 Director of Finance ( )688 5022
City of Tampa—Firefighters Jennifer Campbell,
Annual Audit 2011-2012 Plan Administrator (813) 274-8550
&Police Officers Pension
City of Tampa—Historic David Mechanik,
p Annual Audit 2011-2012 (813)623-5835
Streetcar/General Pension President
Lee Huffstutler,
City of Tampa—Single Audit Single Audit 2011-2012 g13 Chief Accountant ( )274-7171
Jeff Snyder,
City of Venice Annual Audit 2011-2012 941 Finance Director ( )486 2626
OUR PEOPLE MAKE THE DIFFERENCE... 31
MSL MOORS STEPHENS
LOVELACE CPAs& ADVISORS
11. Continuing Professional Education
All members of the governmental audit staff of our Firm and audit team members assigned to this
engagement, regardless of their individual roles of responsibility, are in compliance with the CPE
requirements set forth in Government Auditing Standards, issued by the Comptroller General of the
United States, as well as the requirements of the Florida Board of Accountancy. In addition, we are in
compliance with the applicable provisions of the Florida Statutes that require CPAs to meet CPE
requirements prior to proposing on governmental audit engagements.
It is our objective to provide our professional staff at least 50 hours of ���
comprehensive CPE each year. This is accomplished by attending seminars -e)j
throughout the United States and is reinforced through in-house training at
our own MSL University firmwide training program. Our MSL University ,i
programs are open to our clients at no charge.In addition to attending continuing education programs, several members of 2, MSL
our professional staff have been recognized for their knowledge and �•
expertise in our profession. Members of the audit team have taught '
governmental accounting and auditing sessions for the AICPA, FICPA, and �(, I� yo`,�~
FGFOA. Additionally, they have developed CPE sessions specific to client
needs and have participated in the delivery of these sessions.
Dan O'Keefe is recognized as one of the top public-sector instructors in the state of Florida and is also
well-known on a national level. He has written numerous courses on various subjects related to
governmental accounting and auditing. Years ago, he began a program for in-house training that
allowed members of his firm to participate with clients in obtaining the most up-to-date information
regarding governmental accounting and auditing. This program is offered to MSL clients at no cost and
allows for 16-24 hours of CPE during the year. Unique to this program is that clients host the courses at
their locations, on a voluntary basis. This is another way we demonstrate our commitment to high-
quality, personalized service.
Bill Blend is often asked to speak at training sessions for the FICPA, FGFOA and at various MSL training
events. Bill is one of only a few CPAs in the state who is qualified and teaches the FICPA required ethics
class. Including a class specifically developed by the FICPA for governmental ethics. As a Certified Fraud
Examiner, Bill also teaches fraud sessions for the FGFOA,as well as at client training sessions.
Joel Knopp has also been asked to speak at training sessions for the FGFOA, FSFOA, and at MSL training
events on topics related to various governmental accounting and auditing issues, including Single Audit
and GASB updates.
All members of the engagement team have properly maintained CPE credits relative to
governmental accounting, as required by the Florida Board of Accountancy.
OUR PEOPLE MAKE THE DIFFERENCE... 32
M S L MOORS STEPHsENAS
L1OVELACE CPAS& ADVISORS
12. MSL's Peer Review and Quality Control
Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to
professional excellence.We are formally dedicated to that commitment.
Our Firm recognizes the long-term significance of developing a formal quality control program. In an
effort to continue to maintain the standards of working excellence required by our Firm, we are
members of the Private Companies Practice Section ("PCPS"), the Center for Audit Quality ("CAQ"), and
the Governmental Audit Quality Center ("GAQC") of the American Institute of Certified Public
Accountants.To be a participating member firm,you must obtain an independent compliance review of
your firm's quality control policies and procedures every three years to ascertain compliance with
existing auditing standards on the applicable engagements. The scope of the peer review is
comprehensive, in that, it specifically reviews the quality control policies and procedures of the
participating firm's accounting and auditing practice, including its work product in various client
industries. We believe that our commitment to the program has been rewarding not only to our Firm,
but primarily to our clients.
The external, independent peer review of the elements of our quality control policies and procedures
performed by an independent certified public accountant
selected by the AICPA provides both us and our clients with the
assurance that we continue to conform to the standards of the GAO
profession in the conduct of our accounting and auditing ""�'�•�«'°""�� �:,;:
practice.
Govp ``ent`---
r
Our Firm has undergone successful peer reviews since Auditing
participation in the program. We take quality control seriously. Beds
We understand our responsibility in providing you with auditing
services that meet or exceed the professional standards
established by the AICPA, U.S. GAO, U.S. OMB, Florida Attorney
General,and FBOA.
On the following page is our most recent peer review report
(for the period ended June 30, 2011), which included a review _A
of specific governmental engagements performed by MSL. It
should be noted that no comments were made as a result of
this review.
OUR PEOPLE MAKE THE DIFFERENCE... 33
M S L MOORE STEPHENS
LOVELACE cPAs& ADVISORS
PggIN Postlethwaite
&Netterville
A rda.w.d Au....,Cup...:
Avon.*M01ti,..P;- Cwa4411.1..A.s...
ma.pfiCeeeoa,
System Review Revort
"I'o the Shareholders of Moore Stephens Lovelace,PA.
And the National Peer Review Committee
We have reviewed the system of quality control for the accounting and auditing practice of Moore Stephens
Lovelace.PA.(the firm)applicable to iron-SEC issuers in effect for the year ended June 30,2011.Our
peer review was conducted in aceordamx with the Stamlards fur Performing and Reporting on Peer Reviews
established by the Peer Review Board of the American institute of Certified Public Accountant:.The Firm is
respnnsihle for designing a system of quality control and complying with it to provide the Firm with
reasonable assurance of performing end reporting in conformity with applicable professional standards in all
material respects.Our responsibility is Iv empress an opinion on the design of the system of quality control
and the Firm's compliance therewith based on our review.The nature.objectives,scope,limitations oL and
the procedures performed in a System Review are described in the standards at vvww.aigta.rrrelnrsninntury.
As required by the standards,engagements selected for review included engagements performed under
Government Arolitiog 5teuainrdr and audits of employee b..vent plans.
In our opinion,the system of quality control for the accounting and auditing practice of Monte Stephens
Lovelace,P.A.applicable to non-SEC issuers in effect for the year ended lune 30,201i,has been suitably
designed and complied with to provide the Firm with reasonable assurance of performing and reporting in
euntiounity with applicable professional standards in all material respects Firms can receive a rating of pats,
pars with de iciency(iet)or fail.Moore Stephens Lovelace,P.A.has received a rating of pass.•
. . . ; /V
Baton Rouge,Louisiana
October 26,2011 AIC PA
AICPA Peer Rams' Program
adnnnteed by tar
macaw Peer Pe,tew comma. ,.
Mach 8.2012
William Miller Jr.CPA
Moore Stephens Lovelace.P.A.
1201 S Orlando Ave Ste 400 •
Winter Park.Pt.32:89
tear Mr.Miller
It is my pleas=Its notify you that on March 7,2012 the Natural Peer Review Committee
accepted the report on the most recent system peer review of your firm.The due date for your
next review is December 31,2014.This is the date by which all review documents should be
completed and submitted to the administering catity. •
8550 United Plaza Blvd,Suite 1001 • Baton Rouge,LA 70809 • Tel:225.925 As you know,the report had a peer review rating of pass.The Committee asked me to convey its
congratulations to the firm. .,
Sincerely.iajetz-5966:6tazzi
betty Iv Charles
Oran---NPRC
nprc ftaicpanng9 14 402-1502
c::Candace Wright.CPA
Tirm Number.10643494 Review Number.324354
cams Verve.:nest else gunmen
..vat£.Pow N'x2.Wva an 21(0,•VIA Not beet•b,Vieille 0525•aw.r wet%
W entI,1
OUR PEOPLE MAKE THE DIFFERENCE... 34
MSL MOORE STEPHENS
LOVELACE CPAs& ADVISORS
13. Audit Fees and Discounted Hourly Rates
Per Addendum 1 to the City's RFP 12/13-25,this item was deleted.
14. Firm Promotional Material
We offer a wide range of services to our governmental clients, including but not limited to, consulting,
internal audit, management advisory, cost allocation studies, and more. The key to providing any
additional services to attestation clients is to ensure that our independence in accordance with the
applicable audit standards is not impaired. Below is a listing of additional services that we offer to our
attestation clients which generally would not impair our independence:
• Special compliance audits to report compliance with applicable local, state, and federal laws and
regulations(i.e.SRF close-out audits);
• Issuance of Comfort Letters and Consent Letters in conjunction with the issuance of tax-exempt
debt obligations, including compiling financial data and interim period financial statement
reviews;
• Assistance on early implementation of the financial reporting requirements of new GASB
Statements;
• Issuance of certifications and special reports to document compliance with special provisions
and/or covenants of outstanding debt issues;
• Issuance of special reports to confirm the mathematical accuracy of amounts placed in escrow
for advance refundings;
• Calculation of estimated and actual federal arbitrage rebates;
• Assisting in providing presentations for bond ratings with Standard & Poor's and Moody's
Investor Service;
• Certain professional IT services
• Agreed-upon procedure engagements
• Other engagements which would not impair our independence to serve as the City's external
auditors in accordance with the applicable standards
15. Disciplinary Actions and/or Litigation
MSL has had no disciplinary action taken against the Firm during the past three years. MSL has no other
action, lawsuit, proceeding, inquiry, investigation, at law or equity before or by a court, governmental
agency, public board or body, pending or,to the best of our knowledge, threatened,which would in any
way prohibit, restrain or enjoin the execution or delivery of our obligations or diminish our obligation or
diminish our financial ability to perform the terms of the proposed contract.
16. Independence
MSL is independent of the City, and all of its component units, as defined by generally accepted auditing
standards and the U.S. General Accounting Office's Government Auditing Standards (1994), issued by
the Comptroller General of the United States and the Rules of the Florida Board of Accountancy, Florida
Statutes Chapters 455 and 473,as well as AICPA ET Section 101.
OUR PEOPLE MAKE THE DIFFERENCE... 35
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
Required Forms
BIDDER QUALIFICATION AFFIDAVIT
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
SECTION 00440-1
BIDDER QUALIFICATION AFFIDAVIT
State the true, exact, correct and complete name of the company, partnership, corporation,
trade or fictitious name under which the Bidder does business and the address of the place of
business.
Moore Stephens Lovelace,P.A.
Name of Bidder
1201 S.Orlando Avenue,Suite 400 407-740-5400 wblend@mslcpa.com
Winter Park,H. 32789
Address of Bidder Phone No of Bidder Bidder E-Mail Address
Bidder's Contractor's License tso(s). AD0031378-Board of Accountancy
(As Issued by the Florida Dept. Of Business and Professional Regulation Construction Industry
Licensing Board)
The Bidder is(check one of the following):
( )An Individual
( )A Partnership
12 A Corporation
Principal Office Address: 1201 5.Orlando Avenue,Suite 400, Winter Park,FL 32789
1. If Bidder is a corporation,answer the following:
July,1 1991
Date of Incorporation:
Florida
State of Incorporation:
WiliiamJ.Miller
President's Name:
Vice President's Name:
2. If Bidder is an individual or a partnership,answer the following:
Date of Organization:
Name,Address and Ownership Units of all Partners:
State whether general or limited partnership:
OUR PEOPLE MAKE THE O(FFERENCE... 36
M S L MOORE STEPHENS
LOVELACE CPAS& ADVISORS
BIDDER QUALIFICATION AFFIDAVIT(cont)
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
3. If Bidder is other than an individual,corporation or partnership,describe the organization
and give the name and address of principals: N/A
4. If Bidder is operation under a fictitious name, submit evidence of compliance with the
Florida Fictitious Name Statute. Information attached: Yes x N/A
5. How many years has the Bidder been in business as a Contractor under its present
name? '''',,,i
39 years
6. Under what other former names has the Bidder operated?
Lovelace,Roby and Company
7. How many years experience in construction work has the Bidder had as a Prime
Contractor?
N/A
8. List below information concerning projects the Bidder has completed in the last five(5)
years as a Prime Contractor for the type of work required for this project (attach
additional sheets as necessary). It is noted that the experience claimed here must be
associated with the Bidder named above. The City of Sanford reserves the right to
require additional information and to conduct any investigation deemed necessary to
evaluate the Bidder.
Name of Project Name of Owner Owner Contact Construction Major Construction
Name and Contract Items
Phone No. Amount
9. Has the Bidder ever failed to complete any work awarded to It? If so,state when,where
and why(attach additional sheets as necessary).
MSL is a certified public accounting firm and has never failed to complete any work/contract awarded.
00440-2
OUR PEOPLE MAKE THE DIFFERENCE... 37
M S L MOORE STEPHENS
LOVELACE CPAS&ADVISORS
BIDDER QUALIFICATION AFFIDAVIT(cont.)
Project Name: Auditing Services
Solicitation No.: RFP 12113-25
10. Has any officer or partner of your organization ever been an officer or partner of some
other organization that failed to complete'a construction contract? If so, state name of
individual, name of other organization,and reason therefore(attach additional sheets as
necessary). N/A
11. State the names, addresses and the type of business of all firms that are partially or
wholly owned by the Bidder(attach additional sheets as necessary):
N/A
12. What is the Bidder's bonding capacity?
N/A
13. What amount of the Bidder's bonding capacity has been used as of the date of this bid?
N/A
14. State the name of the Surety Company which will be providing the Performance and
Payment Bond,and name and address of the Agent:
N/A
15. Has the Bidder been In disputes or litigations in the last five(5)years over construction
projects which are completed or still pending for completion? If so,describe the nature
of the disputes or litigations and state the Owner's Name, Address, Telephone, and
amount of disputes or litigations(attach additional sheets as necessary).
N/A
The Bidder acknowledges and understands that the information contained in response to this
qualifications form shall be relied upon by the City in awarding the contract and such information
Is warranted by Bidder to be true. The discovery of any omission or misstatement that
materially affects the Bidder's qualifications to perform under the contract shall cause the City to
reject the bid or proposal, and if after the award to cancel and terminate the award and/or
contract.
Moore Stephens Lovelace,P.A.
Na a Bidder
A / `5/6/13
Si nature of Author epresentative(Affiant) Date
00440-3
OUR PEOPLE MAKE THE DIFFERENCE... 38
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
BIDDER QUALIFICATION AFFIDAVIT(cont.)
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
William Blend,Shareholder
Printed or Typed Name and Title of Authorized Representative(Affiant)
COUNTY OF Orange
STATE OF FLORIDA
On this I`a day of + 11CL ,20 1'5 , before me,the undersigned
Notary Public of the State of Florida,bersonally appeared William Blend
whose name(s) is/are subscribed to the within instrument, and he/she/they
a ., -:.- -. .,- she/they executed it. WITNESS my hand and official seal. He1She is
personally known to me o as produced , as
is en i ca I. . ,
Debra A.Lineberry `S • e, alb,
(Notary Public in a • or the County and Stat'urorementioned) di
SEAL My commission expires: February 9,2Q14
fief, rD4o a= a of norida
i MyCamn:f.ianDD4aooso END OF SECTION
40,, Expires 02/04/2014
I
00440-4
OUR PEOPLE MAKE THE DIFFERENCE... 39
M S L MOORE ST'EPHENS
LOVELACE CPAs&ADVISORS
NON CONCLUSION AFFIDAVIT
er
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
SECTION 00432.1
NON COLLUSION AFFIDAVIT
The undersigned, by signing this document hereby certifies that the company named below
hereby is or does:
1. States that the entity named below and the individual signing this document has
submitted the attached bid or proposal:
2. He is fully informed respecting the preparation and contents of the attached proposal
and of all pertinent circumstances respecting such proposal;
3. Said bid or proposal is genuine and is not a collusive or sham bid or proposal;
4. Neither the said bidder or proposer nor any of its officers, partners, owners, agents,
representatives, employees or parties in interest, including this affiant, has in any way
colluded, conspired, connived or agreed, directly or indirectly with any other bidder,
proposer,firm or person to submit a collusive or sham bid or proposal in connection with
the Contract for which the attached bid or proposal has been submitted or to refrain from
bidding or proposing in connection with such Contract,or has in any manner,directly or
indirectly, sought by agreement or collusion or communications or conference with any
other bidder, proposer, firm or person to fix the price or prices in the attached bid or
proposal or of any other bidder of proposer,or to fix any overhead, profit or cost element
of the bid or proposal price or the bid or proposal price of any other bidder or proposer,
or to secure through any collusion, conspiracy, connivance or unlawful agreement any
advantage against the City of Sanford or any person interested in the proposed
Contract.
5. The price or prices quoted In the attached bid or proposal are fair and proper and are not
tainted by any collusion, conspiracy, connivance or unlawful agreement on the part of
the bidder or proposer or any of its agents, representatives, owners, employees, or
parties in interest,including the individual signing this document.
Moore Stephens Lovelace,P.A.
Bi••er
ignature of • .rized Representative(Affiant) Date
William Blend,Shareholder
Printed or Typed Name and Title of Authorized Representative(Affiant)
COUNTY OF Orange
STATE OF FLORIDA
OUR PEOPLE MAKE THE DIFFERENCE... 40
M S L MOORE STEPHENS
LOVELACE CP■S& ADVISORS
NON CONCLUSION AFFIDAVIT (cont.)
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
On this 1(o day of rl'l ,20 13 , before me,the undersigned
Notary Public of the State of Florida,loersonally appeared William Blend
whose name(s) is/are subscribed to the within instrument, and he/she/they
acknowledtte that he/she/they executed it 1MTNESS my hand and official seal. He/She is
ersonaf kno me or has produced , as
identification. wn
Debra A.Lineber � � �i S ok_
(Notary Public in and for the County and Slat; •• oremenfioned)
SEAT. My commission expires: February 9,2014
a►• NotarraY=c b w ale d Florida
END OF SECTION
+,c a My Co o sbn 00960054
°rp�welF Expires 02!00/2014
SECTION 004324
OUR PEOPLE MAKE THE DIFFERENCE... 41
M S L MOORE STEPHENS
LOVELACE CPAs&ADVISORS
CONFLICT OF INTEREST AFFIDAVIT
Project Name: Auditing Services
Solicitation No_: RFP 12113-25
SECTION 00434-1
CONFLICT OF INTEREST AFFIDAVIT
The Affiant identified below deposes and states that:
1. The below named Bidder is submitting an Expression of Interest for the City of Sanford
project named above.
2. The Affiant has made diligent inquiry and provides the information contained in this
Affidavit based upon his own knowledge.
3. The Affiant states that only one submittal for the above project is being submitted and
that the below named Bidder has no financial interest in other entities submitting
proposals for the same project
4. Neither the Affiant nor the below named Bidder has directly or Indirectly entered into any
agreement,participated in any collusion,or otherwise taken any action in restraint of free
competitive pricing in connection with the Bidder's submittal for the above project. This
statement restricts the discussion of pricing data until the completion of negotiations and
execution of the Agreement for this project
5. Neither the Bidder nor its affiliates, nor any one associated with them, is presently
suspended or otherwise ineligible from participating in contract lettings by any local,
state,or federal agency.
6. Neither the Bidder,nor its affiliates,nor any one associated with them have any potential
conflict of interest due to any other clients, contracts, or property interests for this
project.
7. I certify that no member of the Bidder's ownership, management, or staff has a vested
interest in any aspect of or Department of the City of Sanford.
8. I certify that no member of the Bidder's ownership or management is presently applying
for an employee position or actively seeking an elected position with City of Sanford.
9. In the event that a conflict of Interest is identified in the provision of services, I,on behalf
of the below named Bidder,will immediately notify the City of Sanford in writing.
OUR PEOPLE MAKE THE DIFFERENCE... 42
M S L MOORE STEPHENS
LOVELACE CPAs&ADVISORS
,
CONFLICT OF INTEREST AFFIDAVIT(Cont.)
,,i
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
Moore Stephens Lovelace,P.A.
si••-f
�� 0 51(6 3
ignature of A ,-• ed Representative(Affiant) Date
William Blend,Shareholder
Printed or Typed Name and Title of Authorized Representative(Affiant)
COUNTY OF Orange
STATE OF FLORIDA
On this )rO day of (Y1 ,20 13 , before me,the undersigned
Notary Public of the State of Florida' personally appeared William Blend
whose name(s) is/are subscribed to the within instrument, and he/she/they
askowledge that he/she/they executed it. WITNESS my hand and Official seal. He/She is
rs a y nown� itor has produced as
identification. ,
Debra A.Lineber `• It . I `�. .._' -•= •
(Notary Public in and for the County and State Aforementioned) I
SEAL My commissi n expires.. f e bea r y 4,
2{
34
io•V'r•`% Nak+ryPubucslatcogFlo�j,
Oebra A Liwberry
o rtpere r,r,no aa" END OF SECTION
or r� E:pi2:0yD94014
00434-2
OUR PEOPLE MAKE THE DIFFERENCE... 43
M S L MOORE STEPHENS
LOVELACE cPAs& ADVISORS
PUBLIC ENTITY CRIMES AFFIDAVIT
Project Name: Auditing Services
Solicitation No.: RFP 12113-25
SECTION 00436-1
FLORIDA STATUTES ON PUBLIC ENTITY CRIMES AFFIDAVIT
The Affiant identified below attests to the following:
1. I understand that a "public entity crime" as defined in Section 287.133(1)(g), Florida
Statutes, means a violation of any State or Federal law by a person wlh respect to and
directly related to the transaction of business with any public entity or with an agency or
s including,but not limited
political subdivision of any other state or with the United State i
9.
p Y
to, any bid or contract for goods or services to be provided to any public entity or an
agency or political subdivision of any other state or of the United States and involving
antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material
misrepresentation.
2. 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 crimes,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 ty or nob contendere.
3. I understand that an "affiliate" as defined in Section 287.133(1)(a), Florida Statutes,
means: A predecessor or successor of a person convicted of a public entity crime:or an
entity under the control of any natural person who is active in the management of the
entity and how 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 (1)
person of shares constituting a controlling interest in another person, or a pooling of
equipment or 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 thirty-six (36) months
shall be considered an affiliate.
4. I understand that a "person" as defined in Section 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 apples 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.
5. Based on information and belief, the statement which I have marked below is true in
relation to the entity submitting this sworn statement.(Note:indicate which of the below
statements apply)
OUR PEOPLE MAKE THE DIFFERENCE... 44
M S L MOORE STEPHENS
IAVELACE CPAs& ADVISORS
PUBLIC ENTITY CRIMES AFFIDAVIT(cont.)
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
X Neither the entity submitting this sworn statement,nor any officers,directors,
executives,partners,shareholders,employees,members,or agents who are active in
management of the entity, nor the 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 or more of the officers,
directors, executives, partners, shareholders, employees, members or agent who are
active in 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 or more of the officers,
directors, executives, partners, shareholders, employees, members or agents who are
active in 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 an Administrative Law Jury of the State of Florida,
Division of Administrative Hearings and the Final Order entered by the Administrative
Law Jury determined that it was not in the public interest to place the entity submitting
this sworn statement on the convicted vendor list. (You must attach a copy of the final
order.)
I understand that the submission of this form to the City of Sanford is for the city only and,that
this form is valid through December 31, of the calendar year in which it is filed. I also
understand that i am required to inform the City prior to entering in to a contract in excess of the
threshold amount provided In section 287.017, Florida Statues,for category two of any change
in the information contained in this form.
Moore Stephens Lovelace,P.A. 59-3070669
BI.. / FT No.
gnature of • •ro i : Representative(Affiant) ate
William Ble... .rehoider
Printed or Typed Name and Title of Authorized Representative(Affiant)
COUNTY OF orange STATE OF FLORIDA
On this I CO day of rn ,20 1 3 , before me, the undersigned
Notary Public of the State of Florida,eiersonally appeared William Blend
whose name(s) is/are subscribed to the within instrument, and he/she/they
acknow p- the at hPJshe/they executed it WITNESS my hand and official seal. He/She is
ersonally known to me-bi-has produced , as
identifcion.
Debra A.Lineberry
(Notary Public in and for the County and State Aforementioned)
SEAL My commission expires: February 9,2014
ow, Nally Pubic slrle ar Floride 00436-2
bona A Li, 6t END OF SECTION
oF'.o Expireaow�zot<
OUR PEOPLE MAKE THE DIFFERENCE... 45
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
COMPLIANCE WITH THE PUBLIC RECORDS LAW AFFIDAVIT
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
SECTION 00438-1
COMPLIANCE WITH THE PUBLIC RECORDS LAW AFFIDAVIT
Upon award recommendation or ten (10) days after opening, submittals become "public
records"and shall be subject to public disclosure consistent with Chapter 119,Florida Statutes.
Proposers/Bidders must invoke the exemptions to disclosure provided by law as applicable to
the response to the solicitation, must identify the data or other materials to be protected, and
must state the reasons why such exclusion from public disclosure Is necessary.The submission
of a proposal authorizes release of your firm's credit data to the City of Sanford.
If the Bidder submits Information exempt from public disclosure, the Bidder must Identify with
specificity which pages/paragraphs of their bid/proposal package are exempt from the Public
Records Act, Identifying the specific exemption section that applies to each The protected
information must be submitted to the City in a separate envelope marked accordingly.
By submitting a response to this solicitation, the Bidder agrees to defend, indemnify and hold
the City harmless in the event we are forced to litigate the public records status of the Bidders
documents.
Moore Stephens Lovelace,P.A.
Bidder
Signature oti'ezed Representative(Affiant) Date
William Blend,Shareholder
Printed or Typed Name and Title of Authorized Representative(Affiant) !
COUNTY OF orange f '
STATE OF FLORIDA
On this, I L0 day of ry)Q/ ,20 1 3 , before me,the undersigned
Notary Public of the State of Florid personally appeared William Blend
whose name(s) is/are subscribed to the within instrument, and he/she/they
acknowledge that he/she/they executed it VIWTNESS my hand and official seal. He/She is
personally known to inr has produced , as
identification.
Debra A.Lineber • 2, •gam . _ _0_AA
(Notary Public in and for the County and Sta#forementioned) ,
SEAL My commission expires: February 9,2414
END OF SECTION Public;..y o `•c Dehr,Y Une05l dFbrida
rY
‘ 04 trait 0Dth96005a
OUR PEOPLE MAKE THE DIFFERENCE... 46
M S L MOORE STEPHENS
LOVELACE CPAs&ADVISORS
CERTIFICATION OF NON-SEGREGATED FACILITIES FORM
Project Name: Auditing Services
Solicitation No.: RFP 12113-25
SECTION 00450-1
CERTIFICATION OF NON-SEGREGATED FACILITIES FORM
The Contractor certifies that no segregated facilities are maintained and will not be maintained
during the execution of this contract at any of its establishments.
The Contractor further certifies that none of its employees are permitted to perform their
services at any location under the Contractor's control during the life of this contract where
segregated facilities are maintained.
The Contractor certifies further that it will not maintain or provide for its employees any
segregated facilities at any of its establishments, and that he will not permit his employees to
perform their services at any location, under his control, where segregated facilities are
maintained.
As used in this certification, the term "segregated facilities" means any waiting rooms, work
area,rest rooms and wash rooms, restaurants and other eating areas,time clocks,locker rooms
and other storage or dressing areas,parking lots,drinking fountains,recreation or entertainment
areas, transportation, and housing facilities provided for employees which are segregated by
explicit directive or are in fact segregated on the basis of race, creed, color or national origin,
because of habit,local custom,or otherwise.
The Contractor agrees that(except where it has obtained identical certification from proposed
subcontractors for specific time periods) it will obtain identical certifications from proposed
subcontractors prior to the award of subcontract exceeding$10,000 and that it will retain such
certifications in its files.
Moore Stephens Lovelace,P.A.
Co ra for
( //7
rignatur4Prnrized Representative Date
William Blend,Shareholder
Panted or Typed Name and Title of Authorized Representative
END OF SECTION
:
OUR PEOPLE MAKE THE DIFFERENCE... 47
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
DISPUTES DISCLOSURE FORM
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
SECTION 00452-1
DISPUTES DISCLOSURE FORM
Answer the following questions by answering "YES" or "NO". If you answer "YES", please
explain in the space provided,please add a page(s)if additional space is needed.
1. Has your firm, or any of its officers, received a reprimand of any nature or been
suspended by the Department of Professional Regulation or any other regulatory agency
or professional association within the last five(5)years? N (Y/N)
2. Has your firm, or any member of your firm, been declared in default, terminated or
removed from a contract or job related to the services your firm provides in the regular
course of business within the last five(5)years? N (YIN)
3. Has your firm had filed against it or filed any requests for equitable adjustment,contract
claims or litigation in the past five (5) years that is related to the services your firm
provides in the regular course of business? N (Y/N) Note: If yes, the
explanation must state the nature of the request for equitable adjustment,contract claim
or litigation, a brief description of the case, the outcome or status of suit and the
monetary amounts or extended contract time involved.
I hereby certify that all statements made are true and agree and understand that any
misstatement or misrepresentation or falsification of facts shall be cause for forfeiture of rights
for further consideration of the project identified.
Moore Stephens Lovelace,P.A.
Fi ? /
, 5 /
Signatur- • o zed Representative Date
William Blend,Shareholder
Printed or Typed Name and Title of Authorized Representative
END OF SECTION
OUR PEOPLE MAKE THE DIFFERENCE... 48
M S L MOORE STEPHENS
LOVELACE CPAs& ADVISORS
DRUG FREE WORKPLACE FORM
Project Name: Auditing Services
Solicitation No.: RFP 12113-25
SECTION 00454-1
DRUG FREE WORKPLACE FORM
The undersigned,in accordance with Florida Statute 287.087 hereby certifies that the company
named below 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 proposed a copy of the statement specified in item 1.
4. In the statement specified in Item 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 893 or of any controlled
substance law of the United States 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.
Moore Stephens Lovelace,P.A.
Fi
Signatu - Authorized Representative Date
William Blend,Shareholder
Printed or Typed Name and Title of Authorized Representative
END OF SECTION
OUR PEOPLE MAKE THE DIFFERENCE... 49
M S L MOORE STEPHENS
LOVELACE CPAS& ADVISORS
UNAUTHORIZED ALIEN WORKERS AFFIDAVIT
Project Name: Auditing Services
Solicitation No.: RFP 12/13-25
SECTION 09456-1
UNAUTHORIZED(ILLEGAL)ALIEN WORKERS AFFIDAVIT
The City of Sanford will not intentionally award publicly-funded contracts to any Contractor who
knowingly employs unauthorized alien workers, constituting a violation of the employment
provisions contained in 8 U.S.C. Section 1324a(e) Section 274A(e) of the Immigration and
Nationally Act(INA). The City of Sanford shall consider the employment by the Contractor of
unauthorized aliens,a violation of Section 274A(e)of the INA. Such violation by the Contractor
of the employment provisions contained in Section 274A(e) of the INA shall be grounds for
immediate termination of this Agreement by the City of Sanford.
The Affiant identified below deposes and states that
1. The below identified Contractor does not and will not during the performance of any
contract resulting from the solicitation identified below employ illegal alien workers or
otherwise violate the provisions of the federal Immigration Reform and Control Act of
1986.
2. Upon request of the City, it will provide copies of Immigration Form I-9 for each person
associated with the above named company who has been or is present at the
designated jobsite associated with any work or project resulting from this solicitation.
Moore Stephens Lovelace,P.A.
0777 s�l6 �3
Signature of A - . ed Representative(Affiant) Da e
William Blend,Shareholder
Printed or Typed Name and Title of Authorized Representative(Affiant)
COUNTY OF Orange STATE OF FLORIDA
On this 1(p day of ,20 13 , before me,the undersigned
Notary Public of the State of Flori , rsonally appeared William Blend
whose name(s) is/are bscribed to the within instrument, and he/she/they
_ackno a/she/they executed it. WITNESS my hand and official seal. He/She is
personally known to me r has produced as
Identification.
Debra A.Lineber ` � • ! 111Pgmb, _
(Notary Public in and or the County and St orementioned)
L My commission expires: February 9,2014
Notary fUhric State ofnande END OF SECTION
DONA A Lineberry
My Comm m OD950o54
or g" E q,aros 0200/2014
OUR PEOPLE MAKE THE DIFFERENCE... 50