HomeMy WebLinkAboutR-92-0212J--92-228
3/23/92
RESOLUTION NO.
A RESOLUTION,WITH ATTACHMENT(S), AUTHORIZING
THE CITY MANAGER TO EXECUTE AMENDMENT NO. 71
IN SUBSTANTIALLY THE ATTACHED FORM, WITH THE
CITY OF MIAMI AND DELOITTE & TOUCHE,
CERTIFIED PUBLIC ACCOUNTANTS, IN ASSOCIATION
WITH SHARPTON, BRUNSON & COMPANY, P.A.,
VERDEJA, IRIONDO & GRAVIER AND WATSON &
COMPANY, P.A., (HEREINAFTER "CONSULTANTS")
FOR AN EXTERNAL QUALITY REVIEW FOR FISCAL
YEAR ENDING SEPTEMBER 301 1991, AS REQUIRED
BY THE COMPTROLLER GENERAL OF THE UNITED
STATES; ALLOCATING FUNDS THEREFOR IN AN
AMOUNT NOT TO EXCEED $15,000 FROM THE FISCAL
YEAR 1992 OPERATING BUDGET, SPECIAL PROGRAMS
AND ACCOUNTS IN THE GENERAL FUND, ACCOUNT NO.
920202-280.
WHEREAS, The Department of Internal Audits and Reviews,
Internal Audits Division ("Internal Audits Division") has adopted
the Standards for Audit of Governmental Organizations, Programs,
and Functions issued by the Comptroller General of the United
States (GAS); and
WHEREAS, GAS General Standard Number Four (4) requires
governmental audit organizations to participate in an External
Quality Control Review ("Peer Review") every Three (3) years by
an organization not affiliated with the organization being
reviewed; and
ATTACHMENT
CONTAIKED
CITY COi 24ISSION
MEETING OF
APR Q 2 1992
rk"Olvtt" LCa
92- 212
k WHEREAS, the Internal Audits Division desires to comply with
GSA General Standard Number Four (4) and therefore must obtain a
Peer Review for the fiscal year ending September 30, 1991; and
WHEREAS the Consultants agree to perform a Peer Review for
the fiscal year ending September 30, 1991, for a fee not to
exceed $15,000)
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY
OF MIAMI, FLORIDA:
Section 1. The recitals and findings contained in the
Preamble to this Resolution are hereby adopted by reference
thereto and incorporated herein as if fully set forth in this
Section.
Section 2. The City Manager is hereby authorized to execute
Amendment No. 7, in substantially the attached form, with the
Consultants, for an External Quality Review for fiscal year
ending September 30, 1991, as required by the Comptroller General
of the United States, with funds therefor hereby allocated from
the Fiscal Year 1992 Operating Budget, Special Programs and
Accounts in the General Fund, Account No. 920202-280.
Section 3. This Resolution shall become effective
immediately upon its adoption.
PASSED AND ADOPTED this 2nd day of
i
i
ATTE
MATT Y HIRAI
City Clerk
XAVI
it
Z,
, 1992.
YOR
-2- 92- 212
BUDGETARY REVIEWED AND APPROVED:
n'I- F
MANOHAR S. SURANA
ASSISTANT CITY R
FINANCIAL IMVIEW AND APPROVAL:
CARLdS�-t . `GARCIA, DIR
DEPARTMF T OF FINANCE
PREPARED AND APPROVED BY:
RAIVAEL 0. DI
Deputy Ci y Attorney
APPROVED AS TO FORM AND
CORRECTNESS:
• i
M. INN S,
City Attagney
ROD/pb/M2860
-3-
92- 212
. r
AMENDMENT NO. 7
This is an Amendment to the Professional Services Agreement
her.einatter ("Agreement") dated 1st of December, 1989 by and
between the City of Miami, a municipal corporation of the State
of Florida (her.einafter. "CITY"), and Deloitte Haskins & Sells,
' predecessor to firm to Deloitte & Touche, Certified Public
Accountants; Shar.pton, Brunson & Company, P.A.; Ver.deja, Iriondo
N
i
& Gr.avier.; and Watson & Company, P.A., (her.einafter.
"CONSULTANTS").
RECITAL
WHEREAS, Resolution No. 89-533 authorized the City Manager,
1
to execute an agreement with the CONSULTANTS to provide external
auditing services for fiscal year ending September. 30, 1989, with
a series of four one-year options for first consideration to
renegotiate the Agreement, subject to review and approval of the
jAudit
Advisory Committee and the City Commission; and
WHEREAS, the Audit Advisory Committee reviewed and approved
the Agreement for fiscal year ending September 30, 1991 at a cost
not to exceed $310,000; and
WHEREAS, The Department of Internal Audits and Reviews,
1 ;r,
Internal Audits Division ("internal Audits Division") has adopted
a,
the Standards for Audit of Governmental Organizations, Programs,
r+
and Functions issued by the Comptroller General of the United
-a
a
States (GAS); and
WHEREAS, GAS General Standard Number. Four (4) requires
governmental audit organizations to participate in an External
'
Quality Control Review ("Peer Review") every Three (3) years by
an organization not atfiliated with the organization being
reviewed; and
wWHEREAS,
the Internal Audits Division desires to comply
with GAS General Standard Number. Four (4) and therefore must
obtain a Peer. Review for the tiscal year ending September. 30,
1991; and
WHEREAS the Consultants agree to perform a Peer. Review for
the fiscal year. ending September. 30, 1991, for a fee not to
exceed $15.000.
NOW, THEREFORE, the parties agree to amend the Agreement as
follows:
ARTICLE V. Section L, shall read:
L. "Compensation to the CONSULTANTS for. the
External Quality Control Review of the
City's Internal Audits Division for. the
Fiscal Year. Ending September. 30, 1991
will not exceed $15.000."
It is further understood that all conditions outlined under
the original Agreement dated 1st of December, 1989, as amended,
shall remain in full force and effect without modification except
to the extent modified herein.
Witness our hands and seals this day of
1992.
ATTEST:
MATTY HIRAI, CITY CLERK
ATTEST:
CORPORATE SECRETARY
APPROVED BY:
CARMEN L. LEON
ASSISTANT CITY ATTORNEY
APPROVED AS TO FORM
AND CORRECTNESS:
A. QUINN JONES III
CITY ATTORNEY
CITY OF MIAMI, a municipal
corporation of the State
of Florida
BY:
CESAR H. ODIO
CITY MANAGER
CONSULTANTS:
BY:
DELOITTE & TOUCHE
CERTIFIED PUBLIC ACCOUNTANTS
BY:
SHARPTON, BRUNSON & CO., P.A.
BY:
VERDEJA, IRIONDO & GRAVIER
BY:
WATSON & COMPANY
92- 212
CITY OF MIAMI, FLORIDA =
INTER -OFFICE MEMORANDUM CA9
honorable Mayor. and Members DATE: March 12, 1992 FILE:
of th 'ity Commission
SUBJECT- Agenda Item -External
Quality Review for internal
Audits Division
itOM Cesar. H. Odlo REFERENCES:
City Manager.
ENCLOSURE $ Resolution and Related
Amendment
RECOMMENDATION
It is respectfully requested that the attached Resolution
authorizing the firm of DeLoitte & Touche, Certified Public
Accountants, in association with Sharpton, Brunson_ & Company,
P.A., Ver.deja, Iriondo & Gr.avier. and Watson & Company, P.A.,
(hereinafter. "Consultants") to perform an External Quality Review
for, fiscal year. ending September. 30, 1991, as required by the
Comptroller General of the United States; allocating funds
therefor in an amount not to exceed $15,000 from the Fiscal Year.
1992 Operating Budget, Special Programs and Accounts in the
General Fund, account no. 920202 Minor. Object Code 280 (External
Auditing) be approved.
BACKGROUND
The Department of Internal Audits and Reviews', Internal Audits
Division (Internal Audits Division) has adopted the Standards for
Audit of Governmental Organizations, Programs, and Functions
issued by the Comptroller. General of the United States (GAS).
GAS General Standard Number Four. (4) requires governmental audit
organizations to participate in an External Quality Control
Review Program (Peer Review) every three (3) years by an
organization not affiliated with the organization being reviewed.
The Internal Audits Division therefore must obtain a Peer.
Review for the fiscal year. ending September. 30, 1991.
The Consultants agree to perform a Peer Review for the fiscal
year ending September. 30, 1991, for a fee not to exceed $15,000.
Rotating minority participation will result in the firm' of
Verdeja, Ir.iondo & Gr.avier sharing forty (40) percent in the
engagement and related fee.
The Department of Internal Audits and Reviews hereby recommends
the adoption of the attached resolution to engage the Consultants
to perform a Peer Review of the Internal Audits Division.
92- 212
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