663-Greene Dycus & Co AGREEMENT
This Agreement is entered into this 12th day of August, 1997, between the City of
Sanford, a municipal corporation of the State of Florida, hereinafter referred to as the
"City" and Greene, Dycus & Co., P.A., C.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: PURPOSE AND SCOPE OF THE ENGAGEMENT
1. The audit of the City's general purpose financial statements and the combining,
individual fund and account group financial statements (other than the Airport
Authority Fund) as of and for the year ended September 30, 1997 will be made 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, and the
provisions of OMB Circular A-133. The Auditors will utilize the guidance provided
in the AICPA audit guide, Audits of State and Local Govemments. The Auditors will
also consider any specific grant, bond or other legal covenant requirement in
performing the audit. The objective of an 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 will 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 their
opinion concerning the financial statements. The Auditors will also, as discussed
later, consider and test the City's internal control policies and 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 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
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
irregularities 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 will prepare a separate
written report on their understanding of the City's internal controls and the
assessment of control risk made as part of the financial statement audit. The report
will include: (1) the scope of their work in obtaining an 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, and (3) the
reportable conditions, including the identification of material weaknesses, identified
as a result of their work in understanding and assessing control risk.
The audit will include procedures designed to provide reasonable assurance of
detecting errors and irregularities that are material to the general purpose financial
statements. The Auditors shall not be responsible for undetected concealment
through collusion and forgery because the Auditors shall use a selective-testing-of-
data method of auditing.
Similarly, in performing the audit, the Auditors will 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 will inform the City with respect to illegal acts or material errors or
irregularities that come to their attention during the course of the audit.
Compliance with laws, regulations, contracts, and grants applicable to the City is the
responsibility ofthe City's management. As part of obtaining reasonable assurance
about whether the financial statements are free of material misstatement, the
Auditors will perform tests of the City's compliance with certain provisions of laws,
regulations, contracts, and grants.
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As required by govemment auditing standards, the Auditors will prepare a separate
written report on their test of compliance with applicable laws and regulations. This
report will contain a description of all material instances of noncompliance.
As required by OMB Circular A-133, the Auditors will consider and test the City's
internal control policies and procedures used in administering federal financial
assistance programs. Based on this consideration and these tests, the Auditors will
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 financial assistance program.
In addition, the Auditors will prepare a separate written Management Letter as
required by Section 11.45(3)(a)4, Florida Statutes and defined in Rule 10.554(1 )(T'),
Rules of the Auditor General. A draft of the management letter is to be discussed
with key staff members before its issuance in final form.
Since it is anticipated that the City will expend federal and qualifying state awards
as defined in the amended Single Audit Act, the audit will comply with the revised
standards. The Single Audit Act of 1996 is effective for the City's audit year ended
September 30, 1997. The auditors will utilize and comply with those auditing and
reporting requirements applicable to the Single Audit Act effective for the City's
September 30, 1997 year end audit.
At the conclusion of the engagement, the City's management will provide to the
Auditors a representation letter that, among other things, will 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 meetings, and
the absence of irregularities involving management of those employees who have
significant roles relating to internal controls.
2. The Auditors agree to prepare and type, in "printer's proof' format, the
Comprehensive Annual Financial Report.
3. Firm representatives must be available to attend a public meeting for discussion of
the final audit report.
4. The Auditors agree to perform a substantial portion of the audit on City premises.
The City agrees to furnish adequate working space that is well lighted, reasonable
comfortable and proximate to accounting records.
5. The Auditors agree to provide all equipment, materials, supplies and personnel
services to perform the audit.
SECTION 2: AUDIT SCHEDULE
1. The City agrees to close the books and preepare preliminary working trial balances
by November 14, 1997, and the majority of required schedules and a final working
trail balance, by November 30, 1997.
2. The Auditors shall conduct the audit examination so that their field work will be
completed by January 16, 1998. Should circumstances beyond the Auditors' control
cause a delay in this date, the Auditors shall notify the City of such delay by January
6, 1998, the reasons therefore, and an estimate of revised completion date.
3. The Auditors shall submit a draft of their management letter no later than January
15, 1998.
4 The Auditors agree to provide the City with the "printers proof' of all compliance
reports required by the Single Audit Act, OMB A-133 and the Rules of the Auditor
General no later than January 30, 1998.
5. The Auditors agree to submit copies of their proposed adjustments to the City no
later that January 27, 1998, and deliver their Independent Acceuntant's Report and
"printer's proof" of the Comprehensive Annual Financial Report no later than
February 3, 1998.
6. The Auditors will provide 100 copies of the final CAFR. The City will furnish to the
Auditors covers and divider pages only if the City wishes to have personalized color
covers. Should the City opt for cardstock covers and dividers, all printing costs will
be covered by the Auditors.
SECTION 3: AUDIT STANDARDS AND PROCEDURES
1. The Auditors agree to staff the audit with personnel educated and experienced in
performing audit services to locel municipalities. Specifically, the Auditors anticipate
utilizing Gregory W. LeFils, C.P.A., as the "Engagement Partner". Additionally, the
Auditors will utilize Thomas F. Reilly, C.P.A., as the Concurring Technician and
Elroy McConnell, C.P.A., C.I.A., C.F.S.A, as the in-charge Manager responsible for
field work. Auditors' personnel utilized in conduct of services to be performed
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pursuant to this Agreement shall only be full-time permanent employees of Greene,
Dycus & Co., P.A., C.P.A or Holland & Reilly. Any changes in senior level
personnel from those included in this agreement must be approved by the City's
Finance Director.
2, The Auditors agree to utilize the City's staff to perform work of an assisting nature,
consistent with generally accepted auditing standards, and whenever qualified City
employees are available.
3. We understand the workpapers for this engagement are the property of the Auditors
and constitute confidential information. However, we may be requested to make
certain workpapers available to Federal or State Agencies pursuant to authority
given to them by law or regulation. If requested, access to such workpapers will be
provided under the supervision of the Auditors' personnel. Furthermore, upon
request, we may provide photocopies of selected workpapers to these Agencies,
who may intend, or decide, to distribute the photocopies or information contained
therein to others, including other governmental agencies. These workpapers will
be maintained in accordance with the provisions of these agencies.
4. The Auditors shall not assign, sublet or otherwise dispose of, without first obtaining
the written consent of the 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 and
regulations.
6, The City shall make available to the Auditors any and all financial records, books,
supporting documents, 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 and related
services.
7. The Auditors shall coordinate with the Finance Director for the purpose of arranging
an exit conference at the conclusion of the audit of the City. A draft copy of all
reports shall be made available by the Auditors to the Finance Director for
inspection prior to the said audit exit conference meeting.
8. The Auditors will keep adequate records and supporting documentation applicable
to this contract. Said records and documentation will be retained by the Auditors
for a minimum of three (3) years from the issuance of each fiscal year audit to the
City Commission.
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9. In order to properly serve the public interest, if the Auditors in the course of their
audit examination should discover evidence pointing to nonfeasance, malfeasance
or misfeasance on the part of any officer or employee of the City or its agencies,
said Auditors will immediately give notice thereto to the the City Manager unless the
officer or employee is the City Manager in which case the notice will be given to the
Mayor and City Commissioners.
10. Audit requirements for Fiscal Year 1997 shall commence upon execution of this
Agreement by both parties.
11. During the performance of this Agreement, Auditors herein assure the City that said
Auditors are in compliance with Title VII of the 1964 Civil Rights Act, as amended,
and the Florida Human Rights Act of 1977 in that the Auditors do not on the
grounds of race, color, national origin, religion, sex, age, disability, or marital status,
discrimminate 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. Furthermore, Auditors herein
assure the City that said Auditors will comply with Title VI of the Civil Rights Act of
1964 when Federal grants are involved. Other applicable Federal and State laws,
executive orders and regulations prohibiting discrimination as hereinabove
referenced are included by this reference hereto. This statement of assurance shall
be interpreted to include the 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 4: FEES AND TERMS OF PAYMENT
1. The Auditors' fee for all audit services outlined in Sections 1, 2 and 3 of this contract
is computed on the basis of actual time spent. The Auditors will absorb all out-of-
pocket costs associated with the audit. On the foregoing basis, the City agrees to
pay the Auditors the total maximum fee of $ 39,000.00 for the audit of the fiscal year
ending September 30, 1997. This amount will be adjusted annually for inflation by
utilizing the Consumer Price Index, (CPI), as a guide as published by the United
States Federal Government for the twelve months ended December 31, of the same
calendar year as the City's Fiscal year end audit. The base CPI for this contract
begins October 1, 1997. The amount as so determined above will be final, except
for any adjustments or renegotiations required under Section 5.1 or 5.2 of this
contract negotiated in writing in advance. All billings will contain a schedule of
professional fees reflecting staff professional level, hours charged and an aggregate
hourly rate. The actual fees due shall be a product of the total hours worked times
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the hourly fee for each staff member utilized on the engagement. Compensation
paid annually to Auditors for performance of services required herein shall not
exceed the fees projected for each annual audit, except as provided herein.
2. The Auditors will render interim billings as work progresses and the City agrees to
pay the interim billings within 30 (thirty) days after receipt. Interim payments shall
be determined by the amount of work completed at the time an invoice is submitted.
In accordance with firm policy, work may be suspended if account balance becomes
30 days or more overdue.
3. The City agrees to pay the final billing, which represents 10% of the total fee as
defined above, within thirty (30) 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. Auditors have submitted the Comprehensive Annual Financial Report in
"printer's proof' format; and
d. Auditors shall provide 100 copies of the Comprehensive Annual Financial
Report. Color covers and tab costs shall be paid by the City.
4. The Auditors agree to 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 rules and
regulations applicable to said audits. Compensation may be withheld until all
discrepancies are corrected and conform to above requirements. Any and all work
required to comply with all applicable State and Federal laws, rules and regulations
shall be performed by Auditors in accordance with the fee set forth in Section 4 or
any amendments thereto.
SECTION 5: ADDITIONAL SERVICES
1. The Auditors are not required to render any information or service to employees of
the City or to make any studies or investigations at the request of any individual,
except as herein provided for. However, this paragraph is not intended to preclude
or discourage incidental inquiries of the Auditors by Commissioners or City staff.
It will be the Auditors' practice to respond to such incidental inquiries without
additional charge to the City as a matter of courtesy. If, in the Auditors' judgement,
the level of time for such inquiries becomes substantial, the Auditors will notify the
City and negotiate a change in this contract for the cost of such additional services.
2. The City may, from time to time, desire the Auditors to change or increase the
scope of work. This may include the addition of records and procedures in its audit
program. Such requests for additional work will be submitted in writing to the
Auditors by the Finance Director with approval by the City Commission. The
Auditors will be compensated based on their normal hourly billing rate in effect at
the time of the request. Additional services performed under this subsection will be
billed to the City separately from normal audit billings.
3. The Auditors must notify the City via the 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 agree to disclose any findings disclosed in Peer Review reports
regarding the audit of the City.
5. The Auditors will 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 contract, if significant increases or
decreases in the required scope of the audit is 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 effect those procedures normally performed under as full scope audit,
no change in the fee estimate will be necessary. (The effects of the 1996 revision
to the single audit act have been included within the scope of this fee estimate).
SECTION 6: INSURANCE AND INDEMNIFICATION
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 be responsible for providing and maintaining insurance and contractual
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agreements for a minimum pedod of at least three (3) years subsequent to the City's
acceptance and annual renewal of the auditors.
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. 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 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.
Insurance shall be issued by an insurer whose business reputation, financial stability and
claims payment reputation is satisfactory to the City, for the City's protection only. Unless
otherwise agreed, the amounts, form and type of insurance shall conform to the following
minimum requirements:
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 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 of Sanford shall be an Additional Insured
on all coverages except Worker's Compensation and Errors &
Omissions/Professional Liability. The City of Sanford shall be an Additional, Named
Insured and such coverage shall be at least as broad as provided to the Named
Insured under the policy for the terms and condition agreement. The City shall not
be considered 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
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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.
Comprehensive General Liability coverage must be provided, including bodily injury
and property damage liability for premises, operations, products and completed
operations and independent contractors exposures. Broad Form Comprehensive
General Liability coverage, or its equivalent, shall provide 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 must
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 than the latest edition of the Errors and
Omissions/Accountant's Professional Liability coverage form as written by
Continental Casualty Company, Inc. (CNA Insurance Subsidiary). The maximum
deductible acceptable under this form is $100,000 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 of Sanford shall be notified at least thirty (30) days in advance
of cancellation, non-renewal or adverse change or restriction in coverage. The City
of Sanford shall be named on each certificate as an Additional Insured and this
contract shall be listed. If required by the City, the 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, an ACORD25.
Any wording in Certificate which would make notification of cancellation, adverse
change, or restriction in coverage to the City an option shall be deleted or crossed
out by the insurance carrier or the insurance carrier's agent or employee. The
Auditors 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.
LOSS CONTROL AND SAFETY
The Auditors shall retain control over its employees, agents, servants and
subcontractors, as well as control over its invitees, and its activities on and about
the subject premises and the manner in which such activities shall be undertaken
and to that end, the Auditors shall not be deemed to be an agent of the City.
Precaution shall be exercised at all times by the 'Auditors for the protection of all
persons, including employees, and property. The Auditors shall make special effort
to detect hazards and shall take prompt action where loss control/safety measures
should reasonably be expected.
HOLD HARMLESS
The Auditors shall hold harmless the City of Sanford, its subsidiaries and affiliates,
elected and appointed officials, employees, volunteers, representatives and agents
from any and all claims, suits, actions, damages, liability and expenses in
connection with loss of life, bodily or personal injury, or property damage, including
loss or use thereof, directly or indirectly caused by, resulting from, arising out of or
occurring in connection with the performance of this Agreement, whether arising
solely out of the negligence of the Auditors or not. The Auditors' obligation shall not
be limited by, or in any way to, any insurance coverage or by any provision in, or
exclusion or omission from, any policy of insurance.
PAY ON BEHALF OF THE CITY
The Auditors agree to pay on behalf of the City, as well as provide a legal defense
for the City, both of which will be done only if and when requested by the City, for
all claims as described in the Hold Harmless paragraph. Such payment on the
behalf of the City shall be in addition to any and all other legal remedies available
to the City and shall not be considered to the City's exclusive remedy.
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SECTION 7: CONTRACT PERIOD
This contract period covers the fiscal year(s) ending September 30, 1997 through
September 30, 2001 subject to the annual reaffirmation of the City Commission.
Extensions of this contract beyond the year September 30, 2001 are permitted at the sole
discretion of the City Commission.
SECTION 8: TERMINATION
This agreement may be terminated at will by either party 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.
Disputes arising under this agreement (including scope, nature and quality of services to
be performed by us, our fees and other terms of the 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 60 days after the mediator's first meeting with the
involved parties. In the event that the dispute is required to be litigated, the court shall be
authorized to assess litigation costs against any party found not to have participated in the
mediation process in good faith.
ATTEST:
cmr o A. FoR GREE..E, DY_CUS & CO., P.A., C.P.A.
or
City of S,a.nfo~d'
APPROVED AS TO FORM:
ctoe~r~Fl~nce'~
Dir
and Administrative Services
City of Sanford
~7/28/97 MON 09:46 FAX 4076280205 HSH ~002
ACORD CERTIFICA, OF LIABILITY INSURANCE
PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
lfucklebertZf S~bley & ilarte:F ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
Insurance Bonds, Inc. HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
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