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HomeMy WebLinkAboutProposers Qualifications & Experiencer 1 1 1 i 1 1 1 1 1 1 1 1 1 1 1 ) ) ) o o o ) ) o o ) o o o o o o o I Section M&P is one of the nation's largest accounting firms. We are a diversified practice in more than 100 cities across the United States. The Firm is comprised of more than 7,500 professional staff. Internationally, the Firm is known as RSM International and is represented in 70 countries by established firms offering the combined skills of over 23,000 professional staff in over 600 offices. Our Florida Practice will conduct the audit of the City. This economic unit consists of offices in Miami, Fort Lauderdale, West Palm Beach, Orlando, Naples, Jacksonville, Melbourne and Titusville and employs more than 400 individuals. McGladrey & Pullen is licensed as an accounting firm with the State of Florida Department of Business and Professional Regulation holding license number AD-P004384 Since 1999, we have operated as two separate entities, RSM McGladrey, Inc. (°RSM") and M&P, in an alternative practice structure. RSM offers assistance in consulting, wealth management and tax services, while M&P is a CPA firm that specializes in audit and attest services. The disciplines of the two firms are different, but their values and work ethic are the same. When appropriate, they work as a team. When considered together, the two companies rank as the 59, largest provider of accounting, tax and consulting services nationwide with revenues exceeding $1 billion. M&P understands the challenges of the public sector. Our experience has given us a healthy appreciation of the economics and politics facing public servants. M&P has not previously served the City of Miami, however, we believe we are best suited for an organization of your size and structure because of the following reasons: ➢ Worldwide resources — M&P has resources across the country and around the world to provide a uniform service culture to our national and intemational clients. ➢ Industry specialization — We provide you a national firm's orientation to industry specialization. We have industry specialists both locally and around the country whose expertise is readily available to members of your service team. This expertise has become increasingly important as the business environment has become more complex, creating the need for dedicated resources on a national level to monitor industry developments, evaluate their impact on our clients and provide assistance to local practice offices and clients to deal with these issues. ➢ Quality control — Our quality control assurance system is rated among the best in the accounting profession. You can depend on the accuracy and quality of our work to help you make sound business decisions. Govemment auditing and accounting is one of the most dynamic aspects of public accounting. Our firm has made the public sector industry one of its main industry focuses. This sector includes municipalities, not -for -profits, and other government entities. We serve over 70 public sector organizations in South Florida and over 2,700 such organizations across the country, including over 600 govemment clients. We recruit and hire individuals who are passionate and committed to the industry. Individuals who want to assist clients in achieving their goals. Nationally, the public sector is an important industry to the Firm Our roots go back to 1926, and they began in accounting. Over the years, we've expanded our services to respond to client needs, new technologies and global markets. Our Florida practice will conduct the audit of the City and employs more than 400 professionals. We have been serving the Florida marketplace for more than 30 years from our Miami, Ft. Lauderdale, West Palm Beach, Naples, Melbourne, Orlando and Titusville offices. The Florida public sector team serves a diverse client base of governmental and not -for -profit entities. (See page 8 for a listing of auditing experience.) Our Florida practice will conduct the audit of the City and employs more than 400 professionals. We have been serving the Florida marketplace for more than 30 years from our Miami, Ft. Lauderdale, West Palm Beach, Naples, Melbourne, Orlando and Titusville offices. The Florida public sector team serves a diverse client base of governmental and not -for -profit entities, including: • City of Aventura, Florida • City of Coconut Creek, Florida • City of Cooper City, Florida • City of Coral Gables, Florida • City of Coral Springs, Florida • City of Deerfield Beach, Florida • City of Hallandale Beach, Florida • City of Miami Beach, Florida • City of Palm Beach Gardens, Florida • City of Pompano Beach, Florida • City of West Palm Beach, Florida • Palm Beach County, Florida • Seminole Tribe of Florida • University of Miami Our Firm has continued to make a strong commitment to the public sector in Florida as evidenced by our recent additions of government personnel at various levels, including two directors and a manager from a Big Four firm in South Florida that specialized in the public sector. Recent local government audits performed by them include: Cities • City of Boca Raton, Florida • City of Miami, Florida • City of Miami Beach, Florida • City of North Miami, Florida • City of Fort Lauderdale, Florida • City of Pompano Beach, Florida Counties • Miami -Dade County, Florida • Broward County, Florida • Lee County, Florida • Martin County, Florida • Miami -Dade County Aviation Department • City of Cape Coral, Florida • City of Coral Springs, Florida • City of Hallandale Beach, Florida • City of Hollywood, Florida • City of Sunrise, Florida • City of West Palm Beach, Florida • Miami -Dade Clerk of Courts • Miami -Dade County Solid Waste Department • Miami -Dade Country Transit Agency • Miami -Dade County Water & Sewer Department School Boards • School District of Palm Beach County, Florida • School Board of Broward County, Florida • School Board of Miami -Dade County, Florida Having professionals dedicated to a particular industry ensures they will be up to date on trends, legislative changes, technological developments and issues pertinent to your industry and will be a fertile resource to the City. Our original concept of service, predicated upon the personal attention of partners to the needs of our clients, has remained unchanged. While most large accounting firms have a ratio of approximately one partner to twelve or more professional staff, M&P has generally maintained a ratio of one to seven. This enables us to provide each client, regardless of size, with services under the personal supervision of a partner. We want to support management in making their organization a success. We do this by working hard to provide the best possible service, at the highest levels of quality, in a cost effective manner. We are large enough to offer breadth and depth of experience in solving accounting problems and providing innovative ideas, yet small enough, despite our growth, to pay attention to our clients and to their needs. The average annual time spent by our Partners on direct client service exceeds 1,200 hours. This statistic alone distinguishes us from other national firms, and is a major factor in our ability to provide the highest quality service. Our Partners are client -servers, not administrators, and their industry experience and expertise is directed towards our clients. We are proud of our reputation for hard work; we do whatever is required to get the job done on time and with great accuracy. It is our goal to use basic audit -related tasks as a springboard to provide you with solid business and financial advice. As a result, we consider ourselves to be a source of valuable counsel on other operational issues. Finally, we recognize the individuality of the clients with whom we work. We are not providing, nor attempting to provide, identical services to everyone. We listen to each client and adjust our services and the manner of their delivery to the desires of the client, rather than expect the client to adjust to us. We find that our services are received more favorably, and used more effectively, when we are viewed as a positive and supportive force. We, not the client, have the primary obligation to see that our contribution is delivered in an independent manner that encourages its optimum use. Regulatory Body Representation Our local public sector team are volunteer instructors and actively participate in many state and local Chapters of the Florida Govemment Finance Officers Association and Government Finance Officers Association, the American Institute of Certified Public Accountants ("AICPA") and the Florida Institute of Certified Public Accountants ("FICPA"). As a national Firm, we have dedicated resources to monitor industry developments. These resources communicate regularly with local practice offices on important issues affecting your industry to ensure our client service personnel are well versed in issues affecting you. At the national level, we have established both formal and informal relationships with officials of most key Federal departments. Formally, we participated as an advisor to the President's Council on Integrity and Efficiency through the Quality of Audit Roundtable. Numerous relationships are maintained with officials in the Office of Inspector General of most Federal service capabilities departments and agencies, and close working relationships exist with key officials of the General Accountability Office and the Office of Management and Budget. Our firm additionally 1 serves on the AICPA State and Local Government Expert Panel and the AICPA Executive Committee of the 0 Government Audit Quality Center. 0 A sampling of current Regulatory Body representation includes: 11 11 Brian Schebler • AICPA State and Local Govemment Expert Panel • AICPA Executive Committee - Government Audit Quality Center 1 Bill Travis • Council of the American Institute of Certified Public Accountants 11 Leroy Dennis • AICPA Center for Public Company Audit Firms Executive Committee • SEC Advisory Committee on Smaller Public Companies • PCAOB Standing Advisory Group Ray Krause • Former Member of: i o Financial Accounting Standards Advisory Council 11/ 0 FASB Emerging Issues Task Force o AICPA Accounting Standards Executive Committee 0 Dale Lien • AICPA Center for Public Company Audit Firms Peer Review Committee Bruce Webb • AICPA Professional Issues Task Force • AICPA Chair of Professional Ethics Executive Committee • Former member of the AICPA Auditing Standards Board Scott Pohlman • AICPA SEC Regulations Committee Bob Dohrer • AICPA Auditing Standards Board • AICPA Technical Audit Advisors Task Force • AICPA Internal Control Reporting Task Force (SOX 404) • AICPA Internal Control Audit and Accounting Guide Revision Task Force . Lynne Schoenl • AICPA Employee Benefit Plan Industry Expert Panel Becky Miller • AICPA Employee Benefits Conference Committee Jay Hanson • AICPA Accounting Standards Executive Committee Tim Martin • AICPA SEC International Practices Task Force • National Resources . Local engagement teams serving all types of clients frequently request guidance and assistance from Firmwide . functional and industry coordinators. The City has access to two key Firmwide resource groups: . National Audit and Accounting is the Firm's technical research and quality control function. This resource would be made available to the City on matters relating to governmental accounting and financial reporting, as well as internal audit policies, standards and procedures. • The Government Consulting Group will assist the audit team in reviews related to the City's electronic data processing ("EDP") environment and will serve as a resource in matters relating to the operations of the City. O Timely Information . We have resources dedicated to the timely communication of relevant information affecting business in general and our client's industries in particular. A sampling of our publications which are available to clients and friends of the firm include: 111 Fundamentals — a quarterly newsletter for government and not -for -profit entities to keep them abreast of the • latest industry news and information featuring topics such as risk assessment, benchmarking and audit committee effectiveness. ID III 11) National A&A Insights — an electronic newsletter covering the latest in audit and accounting developments relevant to all industries. Approximately two-thirds of our public sector entities are audit clients, many of whom rely on our firm for various advisory services. Nationally, our Firm has worked with approximately 600 government clients and provided a wide variety of services. Samples of services we have provided include the following: Financial and Compliance Audits Operational Reviews Information Systems Consulting (Needs Assessment, System Selection, Contract Review and Negotiation Assistance, Disaster Recovery, Network Cabling/Design and Implementation Support, etc.) Internal Control Reviews Accounting Policies and Procedures Manuals GASB 34 Implementation Assistance Arbitrage Calculations Accounting Assistance Litigation Support Services Local Total Number of Employee Class National Number Public Sector Staff Partners 734 29 3 Directors/Managers 2,313 110 6 Supervisors/Senior Associates 1,680 78 10 Associates 2,113 94 15 Total 6,840 311 34 The City will be served by a team of two partners, 1 director, two managers and two to three staff. You will also have . access to various technical personnel including resource partners, consultants, government contracting consultants and National Audit and Accounting Office personnel should the need arise. . Sanson, Kline, Jacomino & Company, LLP Sanson, Kline, Jacomino & Company, LLP ("SKJ"), a local CPA firm, was founded on January 7, 1978 by two former . Partners and one Manager of Alexander Grant & Co. (currently known as Grant Thornton, LLP), and on October 1, 1998, the Firm became a limited liability partnership. The Firm has provided professional services to numerous govemmental, non-profit and for -profit entities for over 29 years, including accounting/bookkeeping, auditing, consulting, tax, and other assurance and advisory services. The Firm's assurance and advisory practice (which consists of accountinglbookkeeping, auditing, consulting and . other advisory services) is composed 55% of engagements in the governmental and non-profit industry, and 45% in the commercial and for -profit industry, including real estate developing, construction, banking, manufacturing, import/export, retail, and services fields. SKJ is licensed and authorized, as a CPA Firm to perform audit and accounting services, by the State of Florida Board of Accountancy and is and has been in good standing with the State Board. SKJ is a member of the American . Institute of Certified Public Accountants Private Companies Division for CPA Firms. All of our partners and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. SKJ is a Minority Business Enterprise and/or Small Business Enterprise certified by the School Board of Miami -Dade County, Florida, Miami -Dade County, Florida, City of Miami, Florida, and the State of Florida. Please see the Appendix for a list of M&P's partners as well as a listing of partners for our joint venture firm. A sample listing of some of the clients which the Florida public sector team serves includes the following: • City of Aventura, Florida • City of Coconut Creek, Florida • City of Cooper City, Florida • City of Coral Gables, Florida • City of Coral Springs, Florida • City of Deerfield Beach, Florida • City of Hallandale Beach, Florida • City of Miami, Florida • City of Palm Beach Gardens, Florida • City of Pompano Beach, Florida • City of West Palm Beach, Florida • Palm Beach County, Florida • Seminole Tribe of Florida • University of Miami The following is a select list of govemmental and non-profit audit clients that SKJ has been engaged in the last three years, either in the capacity of primary auditors or subcontractor auditors, and many of which include an audit of federal and/or state grants: • Action Community Agency, Inc. • City of Hialeah, Florida • City of Miami Community Red. Agency • Concert Association of Florida, Inc. • Coral Reef Montessori Charter School • Dade Schools Athletic Foundation, Inc. • First Call For Help of Broward, Inc. • Latin Chamber of Commerce of USA • Magnet Educational Choice Association, Inc. • Miami -Dade Agency for Community Ed., Inc. ■ Miami -Dade County Aviation Department ■ Miami -Dade County General Segment ■ Miami -Dade Expressway Authority • Miami Shores / Barry University Charter School • Ministerio Internacional El Rey Jesus, Inc. • North Miami Community Red. Agency • School Board of Miami -Dade County • School District of Palm Beach County • South Florida Employment & Training Cons. ■ WLRN Television and Radio Stations In order to fulfill our commitment to the City, M&P has structured an engagement team that will be responsive to all of the City's needs, consisting of professionals with the skills and experience in dealing with the issues you face. Several members of the team assigned to your engagement have been serving the City as subcontractors with another local auditing firm and have knowledge of your operations which will allow for a smooth transition. In performing the first year audit of the City, bringing outstanding expertise and members that have a background of the City's operation and issues to the engagement at the start is imperative. Hiring a new auditor will provide you with a "fresh look" at all of your operating systems and internal controls, and establishes a structure for future years' audits that will ensure an ongoing efficient and high -quality audit . During the first part of the audit or the interim period, the team will spend a significant portion of the total audit hours thoroughly documenting all operating systems of the City and related internal control. In addition, we will be obtaining relevant background information (including financial data) on each of the MP City's departments and identifying potential issues that will need to be addressed during the audit. As stated above, we recognize the time commitment necessary to become familiar with the City and to establish our relationship. We are committed to achieve our goal with no unnecessary disruption of the City's operations. At the conclusion of our interim phase, a tailored audit program will be finalized for use in the audit. Each member of the service team listed on the following pages has extensive experience in their assigned areas. They will provide high -quality audit services and business advice and will ensure that anticipated service needs are met. The majority of our team members are involved in a number of professional and civic organizations including the Government Finance Officers Association, Florida Govemment Finance Officers Association, the School of Government Finance, AICPA and FICPA. They will serve as an integral part of the audit to help create a smooth transition. This knowledge and experience with your operations also serves to differentiate us from our competition. The roles of the supervisory personnel comprising the City's engagement team are summarized below and their complete biographies and copies of their professional licensees are shown in the Appendix of this Proposal. The individual continuing professional education information is listed following the brief description of each member of the proposed engagement team. Client Service Partner — Bob Feldmann will serve as the Client Service Coordinator and will be the primary point of contact at the Miami office. As the Client Service Coordinator, Bob will oversee all services provided to the City and will ensure required professional services are delivered in a timely and efficient manner. Bob will coordinate the communications between the audit engagement team, management and the Audit Committee. He has over 14 years of govemment auditing experience serving Broward County, Florida, the City of Palm Beach Gardens, Florida, the City of Cooper City, Florida, the City of Aventura, Florida, the City of Deerfield Beach, Florida, the City of Coconut Creek, Florida, and the City of Coral Gables, Florida. Bob is a certified public accountant and is licensed to practice in the state of Florida. Bob also serves as the leader of the Florida Public Sector practice. Joint Venture Partner — Richie C. Tandoc will serve as the co -engagement partner on the audit. He will assist the lead engagement partner in the reviewing and resolution of technical accounting and auditing issues as deemed appropriate and necessary. He will also be available to the City for consultation and ensure that the City's audit team is properly staffed. Richie has over 12 years of professional experience serving non-profit, governmental, and for - profit clients. Richie is the Partner -in -charge of SKJ's assurance and advisory practice, with a specialization in serving governmental and non-profit entities. In addition, he is the Technical Resource Partner responsible for keeping the Firm's professionals updated on current accounting and auditing standards, as well as the Human Resources Partner and the liaison for the Firm's governmental subcontract work with the national, regional and other local accounting firms. Concurring Review Partner — Bruce Jorth has extensive govemment auditing experience. Concurring review partners are assigned certain quality assurance roles on engagements and oversee the quality assurance system. Bruce has over 24 years of public sector experience and serves as the assurance leader for the Florida practice. He currently serves as audit partner for Palm Beach County, Florida; Glades County, Florida; the City of Moore Haven, ' Florida; the Seminole Tribe of Florida; the South Florida Workforce and numerous other engagements performed in accordance with Government Auditing Standards. He is a certified public accountant and is licensed to practice in the states of Florida, Alabama, Pennsylvania, Missouri, Georgia and Iowa. Audit and Accounting Review Partner — Jim Walch will serve as the audit and accounting review partner. Audit II and accounting review partners are assigned certain quality assurance roles on engagements and oversee the quality assurance system. He has over twenty-two years of not -for -profit and govemmental experience and is a certified public accountant. Jim works out of our Fort Lauderdale office. Jim has experience in performing single audits in accordance with OMB Circular A-133 and the State Single Audit Act. Engagement Director — Donnovan Maginley will coordinate the activities of the professional staff members assigned to the engagement, participate in planning and developing the overall audit approach, and monitor all phases of the audit to ensure its timely completion. He will direct the day-to-day performance and conduct of the audit of the City. Donnovan has over 15 years of govemment auditing experience including serving the City of Pompano Beach, Florida, the City of Fort Lauderdale, Florida, the City of Miami, Florida, the City of Miami Beach, Florida, the City of North Miami, Florida, the City of Sunrise, Florida, Broward County, Florida, Miami -Dade County, Florida, Lee County, Florida, Palm Beach County, Florida, the Miami -Dade County Aviation Department, the Miami- , Dade Clerk of Courts, the Miami -Dade County Solid Waste Department, the Miami -Dade County Transit Agency, the Miami -Dade Expressway Authority, the School Board of Broward County, and the School Board of Miami -Dade County. Donnovan is a certified public accountant and is licensed to practice in the state of Florida. Audit Manager — Chantelle Knowles will serve as the engagement manager on the audit, assisting in the day -to- day performance of the City's audit. Chantelle has over 6 years of govemment auditing experience, including serving Palm Beach County, Florida; Miami -Dade County, Florida; the City of Coral Springs, Florida; the City of Cape Coral, Florida; the City of Hollywood, Florida and the City of Miami Beach, Florida. She is a certified public accountant and is licensed to practice in the State of Florida. . Audit In -Charge — Sally Ola Ola will serve as the senior in -charge on the audit. The senior in -charge is an experienced accountant who is responsible for overseeing and performing the audit. Their main responsibility in terms of the audit process is to bring to the manager a completed audit file, draft financial statements, a draft communication of reportable intemal control conditions, a management letter and a summary of matters for partner attention. Sally has over 10 years of govemment audit experience. Sally is a certified public accountant and is licensed to practice in the state of Florida. ID . Co -Engagement Senior — Danae Vasco of SKJ will assist in the planning of the audit; allocate audit tasks to staff and direct the day-to-day performance of the plan; will be under the supervision of the engagement manager and ID partner; and supervise audit staff and oversee daily progress of the engagement. Danae has over 6 years of . experience serving public sector clients. ID Technical Resource Partner — Brian Schebler will be available to assist the audit team with technical issues. Brian ID is M&P's Coordinator of Govemmental Services and Service to Public Sector Clients. He has Firmwide responsibility ID responsible the interpretation and application of not -for -profit and governmental accounting and auditing standards. Brian is responsible for the development of M&P's govemment and compliance auditing approaches, preparation of the ID Firm's Govemment Services Manual and Compliance Audit Manual, as well as a supervising the production of the . Firm's Nonprofit Organizations Manual. He is also involved in the development and teaching of professional education courses on a national level, providing technical support to the Firm's local and network offices, and is o involved in the Firm's quality control review program. In this role, Brian will provide additional technical support and guidance pertaining to compliance and financial aspects of the audit, when requested by the audit team. He has over 24 years of government auditing experience. Information Technology Consultant —Stan Mork will serve as the Information Technology ("IT") consultant and will provide consulting support to the engagement team. Stan is the National Director of IT Consulting. In this role, he leads the Firm's technology consulting efforts. These responsibilities include providing management oversight to our 225 technology management consultants, working with RSM's Management to develop new technology consulting services, coordinating IT consulting continuing education programs, developing the Firm's methodologies for the delivery of technology consulting services and providing strategy and quality control assistance to the Firm's IT practice groups. Stan has been providing technology consulting services to our clients since joining the Firm in 1984. In addition to his practice management responsibilities, Stan continues to consult with many of the Firm's clients in the areas of technology planning, technology risk management and business continuity planning. During his 22 years with the firm, he has provided consulting assistance to clients in almost every industry, including not -for -profit, government, education, financial services, health care and manufacturing. Information Technology Consultant — Jeff Roth will serve as the IT consultant and will provide consulting support to the engagement team. He has over 20 years of internal audit experience and specializes in complex integrated information system reviews. He currently serves the School District of Orange County heading their internal quality control assurance review and is the in -charge of the IT audit for the School District of Brevard County. Jeff is a Certified Information Systems Auditor (°CISA") and has provided consulting assistance to clients in almost every industry, including education, not -for -profit, government, financial services, health care and manufacturing. We are proud to have assisted our clients who participate in the GFOA Certificate of Achievement for Excellence in Financial Reporting Program to qualify for that award. This certificate program is recognized as the highest award in govemmental financial reporting. The GFOA Certificate of Achievement has been awarded on all of the financial statements M&P has prepared for our govemmental clients who participate in the certificate program. The personnel assigned to the Client Service Team have had a successful track record in assisting clients in obtaining and retaining the GFOA Certificate of Achievement. Additionally, two members of your client service team are, or have been, reviewers for the GFOA Certificate of Achievement Program. As presented below in the service team organizational chart, several members of the core engagement team have served on the City's audit for several years. Stan Mork - M&P IT Resource Partner Jeff Roth - M&P IT Manager Bob Feldmann — M&P Client Service Partner Richie Tandoc - SKJ Joint Venture Partner Donnovan Maginley - M&P Engagement Director Chantelle Knowles - M&P Engagement Managers Senior In -Charges Sally Ola, Ola - M&P Dance Vasco SKJ Audit Staff > Bruce Jorth - M&P Concurring Review Partner Jim Welch - M&P A&A Review Partner ROBERT R. FELDMANN, CPA McGladrey & Pullen, LLP Race/Ethnicity: White EEO Job Classification: N/A Gender: Male Bachelor of Science, Accounting, 1984 Education University of Florida Master of Science, Taxation, 1988 University of Miami Professional History • Joined McGladrey and Pullen in 1990. CPA since 1988. • Partner of McGladrey & Pullen since 2002. Professional & Business Experience Mr. Feldmann has over fourteen years of government auditing experience and heads up our Florida Public Sector practice. A partial listing of his govemment audit experience follows: • Miami -Dade County School Board • City of Cooper City, Florida • City of Coconut Creek, Florida • City of Coral Gables, Florida • City of Deerfield Beach, Florida • City of Hallandale Beach, Florida • City of North Lauderdale, Florida • City of Palm Beach Gardens, Florida • Seminole Tribe of Florida • Boca Raton Airport Authority • Broward County, Florida • City of Miami, Florida • City of North Miami, Florida Professional Associations • Member, American Institute of Certified Public Accountants & Community Activities • Member, Florida Institute of Certified Public Accountants • Member of Broward Chapter of Govemment Finance Officers Association • Associate Member, Executives Association of Fort Lauderdale • Advisory Board Member, Salvation Army Adult Rehabilitation Center • Associate Member, Government Finance Officers Association • Associate Member, Florida Govemment Finance Offices Association JIM WALCH, CPA McGladrey & Pullen, LLP Race/Ethnicity: Caucasian EEO Job Classification: N/A Gender: Male Education Bachelor of Science, Business Administration, 1976 St. Cloud State University Certificate of Educational Achievement of the AICPA in Governmental Accounting and Auditing, 1994 Professional History ♦ Joined McGladrey & Pullen in 1976. CPA since 1978. • Partner of McGladrey & Pullen since 1988 Professional & Business Experience Mr. Walch has over twenty-two years of government auditing experience. A partial listing o his govemmental audit experience during the last three years, for which he was the quality control reviewer, follows: • Palm Beach County, Florida • City of Miami Beach, Florida • City of West Palm Beach, Florida • City of Coral Springs, Florida • City of Palm Beach Gardens, Florida • City of Coconut Creek, Florida • City of Coral Gables, Florida • City of Hallandale Beach, Florida • City of Cooper City, Florida • City of North Lauderdale, Florida • Seminole Tribe of Florida • Boca Raton Airport Authority As a member of the Government Finance Officers Association Special Review Committee, Mr. Walch has participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Professional Associations • Member, American Institute of Certified Public Accountants (AICPA) & Community Activities • Member, Minnesota Institute of Certified Public Accountants • Member, Minnesota Government Finance Officers Association • Treasurer, Rochester Art Center • Member, various other community organizations Richie C. Tandoc Co -Engagement Partner Sanson, Kline, Jacomino & Company, LLP RacelEthnicity: Asian EEO Job Classification: N/A Gender: Male Professional Experience Formerly a Senior Manager with KPMG LLP's Healthcare and Public Sector Practice, Richie has over 14 years of experience serving governmental and non-profit clients. He has extensive experience in analyzing and evaluating intemal controls over all major financial processes of govemment and non-profit entities, and in auditing federal and state grants in accordance with OMB Circular A-133 and Rules of the Florida Auditor General, respectively. A select list of Richie's non-profit and govemmental clients includes the following: • Archdiocese of Miami, Florida • Children's Services Council of Broward • City of Coral Springs, Florida • City of Florida City, Florida • City of Miami, Florida • City of Miami Beach, Florida • City of Miami Springs, Florida • City of Hialeah, Florida ■ Concert Association of Florida, Inc. ■ Coral Reef Montessori Charter School • Dade Schools Athletic Foundation, Inc. ■ First Ca11 For Help of Broward, Inc. • Florida Dept. of Environmental Protection • Florida Int'l University Foundation • Latin Chamber of Commerce of USA • Magnet Educational Choice Assoc., Inc. • Miami Community Red. Agency • Miami Shores Village, Florida • Miami -Dade Agency for Community Ed., Inc. • Miami -Dade County General Segment • Miami -Dade County Clerk of the Courts • Miami -Dade County Solid Waste Mgmt. • Miami -Dade Taxicab Lottery • Miami -Dade Transit • Miami Department of Off -Street Parking • Miami -Dade Expressway Authority ■ Miami Shores/Barry University Charter School • Miami Sports and Exhibition Authority • Ministerio Internacional El Rey Jesus, Inc. • North Miami Community Red. Agency • Palm Beach County Workforce Dev. Board ■ School Board of Miami -Dade County • School District of Palm Beach County • Spiral Tech Elementary Charter School • Town of Davie, Florida • Village of Golf, Florida • Workforce One (formerly BETA) • WLRN Television and Radio Stations Professional and Business Affiliations Certified Public Accountant, Florida Member, Florida Institute of Certified Public Accountants Member, American Institute of Certified Public Accountants Member, Govemment Finance Officers Association Member, Florida Government Finance Officers Association Member, Coral Gables Chamber of Commerce Member, FIU Alumni Association Education Master of Accounting, Florida International University Bachelor of Accounting, Florida International University 0 DONNOVAN MAGINLEY, CPA D McGladrey & Pullen, LLP ' RacelEthnicity: Black 10 EEO Job Classification: N/A Gender: Male i 10 Education Bachelor of Science, Accounting Barry University Masters of Professional Accountancy Barry University 1 Professional History • Joined McGladrey & Pullen in 2006. 9 ♦ KPMG LLP 1995 — 2005. 10 Professional & Donnovan has over 15 years of govemment auditing experience. A partial , Business Experience listing of his government audit experience follows: • Broward County, Florida • Palm Beach County, Florida • Lee County, Florida • Miami -Dade County, Florida — General segment 9 • Miami -Dade Aviation Department • Miami -Dade Clerk of Courts • Miami -Dade County Solid Waste Department • Miami -Dade County Transit Agency • Miami -Dade Expressway Authority • School Board of Broward County • School Board of Miami -Dade County • City of Palm Beach Gardens, Florida • City of Fort Lauderdale, Florida • City of Hollywood, Florida • City of Miami, Florida i • City of Miami Beach, Florida • City of North Miami, Florida • City of Pompano Beach, Florida • City of Sunrise, Florida • Broward Employment and Training Administration, Florida Professional Associations • Member, American Institute of Certified Public Accountants (AICPA) , & Community Activities • Member, Florida Institute of Certified Public Accountants (FICPA) • Treasurer, Family Counseling Services • Associate Member, Government Finance Officers Association • Associate Member, Florida Government Finance Offices Association 1 II II II II II II II II 1 II r II CHANTELLE KNOWLES, CPA 0 McGladrey & Pullen, LLP 0 Race/Ethnicity: Black EEO Job Classification: N/A Gender: Female 0 Education Bachelor of Business Administration, Major in Accounting University of Georgia Masters of Accounting, 2000 University of Georgia Professional History • Joined McGladrey & Pullen in 2006 ♦ KPMG LLP 2000-2006 ♦ CPA since May, 2000 0 Professional & Chantelle has over six years of government auditing experience. A partial Business Experience listing of clients she has served follows: • Palm Beach County, Florida 0 • City of Coral Springs, Florida • City of Miami Beach, Florida I • City of Cape Coral, Florida • Miami -Dade County, Florida • • City of Hollywood, Florida • City of Pompano Beach, Florida • Tri-Rail • Professional Associations • Assists with the Omega Psi Phi, adoption service & Community Activities a SALLY OLA OLA McGladrey & Pullen, LLP Race/Ethnicity: Asian EEO Job Classification: N/A Gender: Female Education Bachelor of Arts, Accountancy Polytechnic University, Manila Philippines Professional History Sally is a Supervisor for McGladrey & Pullen's Fort Lauderdale office in the public sector practice focusing on govemment entities. Rosalie has over 10 years public accounting experience. Professional & A partial listing of her governmental and not -for -profit audit Business Experience experience follows: Professional Associations & Community Activities • Miami -Dade County School Board • City of Cooper City, Florida • Aventura City of Excellence School • City of Coral Gables • City of Deerfield Beach • City of Opa Locka • City of Pompano Beach, Florida • City of Quincy • City of West Palm Beach • Family Central, Inc. • James E. Scott Community Association • Legal Services of Greater Miami • Miami -Dade County • Seminole Tribe of Florida • South Florida Regional Planning Council • Take Stock in Children • United Way of Miami -Dade, Inc. • Member, Philippine Institute of Certified Public Accountants • Associate Member, Florida Institute of Certified Public Accountants Continuing Professional Sally has 121 hours of continuing professional education during Education Hours the last two years. Danae Vasco Co -Engagement Senior Sanson, Kline, Jacomino & Company, LLP Race/Ethnicity: Hispanic EEO Job Classification: N/A Gender: Female Professional Experience Danae has over 6 years of public accounting and consulting experience, including serving governmental and non- profit entities. She also has substantial experience in auditing federal and state grants in accordance with OMB Circular A-133 and Rules of the Auditor General of the State of Florida, respectively. Danae's experience includes serving the following governmental and non-profit entities: • City of Miami, Florida • Concert Association of Florida, Inc. • Coral Reef Montessori Charter School • East Little Havana Community Development Corporation • Florida Department of Environmental Protection • Miami Community Redevelopment Agency • Miami -Dade County Aviation Department • Miami -Dade County Housing Agency • Miami -Dade County General Segment • Miami Beach Housing Authority • Miami Beach Latin Chamber of Commerce • School Board of Miami -Dade County, Florida • Southwest Social Services Education Bachelor of Accounting, Florida International University Race/Ethnicity: White EEO Job Classification: N/A Gender: Male Education Professional History Profession! & Business Experience Professional Associations & Community Activities BRUCE J. JORTH, CPA McGladrey & Pullen, LLP Bachelor of Arts, Accounting 1981 University of Northern Iowa • CPA since 1981, when he joined McGladrey and Pullen. • Partner of McGladrey & Pullen since 1994. Mr. Jorth has over 24 years of government auditing experience. A partial listing of his government audit follows: • Palm Beach County, Florida • City of West Palm Beach, Florida • Glades County, Florida • City County Public Works Authority • South Florida Workforce • CaPFA Capital Corp. • Seminole Tribe of Florida • City of Cooper City, Florida • City of Moore Haven, Florida • City of North Lauderdale, Florida • Boca Raton Airport Authority As a past member of the Govemment Finance Officers Association Special Review Committee, Mr. Jorth has participated in the review process for awarding the GFOA Certificate of Achievement For Excellence in Financial Reporting. • Member, American Institute of Certified Public Accountants • Member, Florida Institute of Certified Public Accountants • Past committee member of FICPA Accounting Principles and Auditing Standards • Past member, Govemment Finance Officers Association, Special Review Committee • Treasurer South Florida Science Museum • Treasurer, Economic Development Corporation • Associate Member, Government Finance Officers Association • Associate Member, Florida Government Finance Offices Association 952.921.7761 Brian.Schebler@rsmi.com Race/Ethnicity: White EEO Job Classification: N/A Gender: Male ; Brian A. Schebler is a Partner with McGladrey & Pullen, LLP's National Office of Audit & Accounting, where he serves as the Firm's Director of Services to the Public Sector. He is responsible for McGladrey & Pullen's government, nonprofit and compliance auditing approaches as well as the maintenance of the Firm's Govemment Industry Manual, Compliance Audit Manual and Nonprofit Organizations Manual. Schebler represents the Firm's interest in professional developments in the public sector industry and is involved on a Firmwide level with the design and presentation of internal and external professional education courses. He also provides technical support to the AICPA for a number of industry related guides and publications, the Firm's local and network offices, and contributes to the Firm's quality control review program. Having joined McGladrey & Pullen in 1981, Schebler has served clients in a number of industries but has focused on public sector clients for the past 12 years, providing a wide range of services: ▪ Audit • Professional standards implementation • Financial statement preparation ▪ Budgetary accounting assistance • Accounting and administrative control structure evaluation, design and implementation ▪ Organizational governance • Fraud prevention and detection • Tax-exempt bond administration • Compliance with laws and regulations • Cash to GAAP basis accounting conversions • Implementation of new accounting standards • Preparation of GAAP Basis and GFOA and ASBO • Certificate qualifying reports • General management advice For the past several years, Schebler has provided technical review services to the AICPA for a number of industry related Audit & Accounting Guides, Risk Alerts and other publications. Additionally, he is a current member of the AICPA State and Local Govemment Industry Expert Panel and the recently formed AICPA Govemmental Audit Quality Center Executive Committee. Brian is a member of the editorial committee and contributing author of Fundamentals, the RSM McGladrey, Inc. public sector newsletter. He has authored numerous industry guides, release, bulletins, and articles and is a frequent participant and speaker at various public sector finance related gatherings at national, state and local levels on topics related to auditing, accounting and compliance issues. • American Institute of Certified Public Accountants and Iowa and Minnesota Societies of Certified Public Accountants ▪ Government Finance Officers Association ▪ National Association of Local Government Auditors • Certified Government Financial Manager ▪ Certified Public Accountant, currently licensed to practice in Iowa and Minnesota Bachelor of Arts in Accounting, St. Ambrose University, Davenport, Iowa Race/Ethnicity: White EEO Job Classification: N/A Gender: Male Education Professional & Business Experience Professional Certifications STANLEY MORK RSM McGladrey Bachelor of Arts in Business Administration Concordia College, Moorhead, Minnesota, Stanley Mork is RSM McGladrey's National Director of Information Technology ("IT") Consulting. In this role, he leads the Firm's technology consulting efforts. These responsibilities include providing management oversight to our 225 technology management consultants, working with RSM McGladrey Firrn Management to develop new technology consulting services, coordinating IT consulting continuing education programs, developing the Firm's methodologies for the delivery of technology consulting services and providing strategy and quality control assistance to the Firm's IT practice groups. Stan has been providing technology consulting services to RSM McGladrey clients since joining the Firrn in 1984. In addition to his practice management responsibilities, Stan continues to consult with many of the Firm's clients in the areas of technology planning, technology risk management and business continuity planning. During his 22 years with the firm he has provided consulting assistance to clients in almost every industry, including education, govemment, financial services, health care and manufacturing. • CBCP — Certified Business Continuity Professional, Disaster Recovery Institute International • CCP — Certified Computer Professional, Institute for Certification of Computer Professionals • CISA — Certified Information Systems Auditor, Information Systems Audit and Control Association • CFSA — Certified Financial Services Auditor, National Association of Financial Service Auditors RacelEthnicity: Caucasian EEO Job Classification: N/A Gender: Male Education Professional History Professional Associations, Certifications & Memberships JEFF ROTH RSM McGladrey Bachelor of Arts, International Trade and Spanish Auburn University Jeff has over 20 years internal audit experience, and as a Certified Information Systems Auditor has specialized in complex integrated information system reviews. Information Systems Audit Experience ■ Leading and managing audits of large integrated corporate financial information systems: o PeopleSoft General Ledger, Accounts Payable, Labor Accounting, Payroll, Treasury and Procurement processes o System development and life cycle reviews of PeopleSoft Financial and Supply Chain suites o Client server and main frame networks and operating systems o Business Continuity and Disaster Recovery • Leading and managing the IT general controls and transaction testing for Sarbanes Oxley clients • Develop IT policies and procedures (strategic planning, SDLC, Operations, and IT Security) for accelerated Sarbanes-Oxley filers • Developed enterprise risk management implementation plan and processes for Finance and Treasury (COSO/Cobit based) to address Sarbanes-Oxley 404 certification • Internationally recognized speaker on the following topics: o PeopleSoft Payroll and Time and Labor o PeopleSoft Secure Architecture o Cobit implementation in SDLC audits (PeopleSoft and Maximo) o Data warehousing o Web based Access Application Security o Migration from Legacy Systems o Internal Control Theory and Practices • Assist executive management in the completion of strategic risk assessments used to develop and draft company -wide internal audit three-year audit plans • Coordinate with external regulatory agencies during information technology audits ■ Ethics and Security Investigations • Carnegie Mellon University — Software Engineering Institute Capability Maturity Model — Integrated • University of Houston, Houston Texas — Leadership and Management Certification • Certified Information Systems Auditor (CISA) • 2003 Lean Six Sigma Black Belt — The George Group • ISACA Global Conference Program Committee since 2003 • IT Governance Institute contributor and presenter on Cobit standards • Chairman of Education Committee for the East Coast Chapter of the Institute of Internal Audit • Speaker at the 2007 FGFOA Conference r Individual license copies are located in the Appendix. In order to maintain our high level of technical competence, we have continuing education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of McGladrey & Pullen, LLP and our joint venture team comply with the education requirements as set forth in Govemment Auditing Standards, published by the Comptroller General of the United States. All key members of the engagement team meet the educational requirements under Florida Statutes, Chapter 11.45. A schedule of the govemment CPE hours completed for the past three years for the staff members proposed to direct this engagement follows: M McGladrey & Pullen, LLP Sanson, Kline, Jacomino & Company, LLP Bob Feldmann 104 Richie Tandoc 193 Donnovan Maginley 138 Danae Vasco 114 Jim Walch 144 111 Chanteile Knowles 138 Sally Ola Ola 121 Brian Schebler 162 As previously stated, our continuing professional education programs ensure that all govemment audit staff members meet the requirements to participate in audits of government entities. In the event that the staff referred to above, are . not available to work on the audit because of an unforeseen circumstance, all other members of our government audit staff are comparably qualified to participate in this engagement. On an annual basis, M&P offers a local government training seminar to its clients and their accounting staff which awards eight (8) hours of CPE credits. IP 0 110 Please see Appendix for documentation from the Board of Accountancy indicating that Individual licenses are in good standing. 110 • The company decided to use their internal service Solideal Industrial Tire, Inc. capabilities in Belgium. • United Solideal Company, Inc. The company decided to use their internal service capabilities in Belgium. Kislak National Bank Financial institution was sold. Palm Beach County Bank • Financial institution was sold. GeoSyntec Consultants The audit committee requires the rotation of audit firms every 4 years. The Greater Construction Corp. This was a one time engagement due to acquisition by Meritage Homes, an SEC filing national homebuilder. Omni Products of Palm Beach Company was purchased by 3M. Pinebank Institution was sold. Eagle National Holding Company This was a one time project. City's policy requires an RFP process every 5 years. SKJ submitted a proposal as subcontractors with another firm however we were not successful in securing the contract. Fortun Insurance and Financial Services Group The company was purchased by HUB International. Armstrong Export, Inc. We discovered fraud during the course of the audit and did not feel comfortable with management's integrity so disengaged from the audit. discontinue operations. 1 . SKJ does not have any SEC clients. 11) Please see the Appendix for letters of reference for M&P and its joint venture partner. 110 . Please see pages 13 — 23 for detailed resumes of each team member. City of Hialeah, Florida Miami Shores/Barry University Charter School Board of Directors of Charter School decided to M&P is a registered public accounting firm inspected by the PCAOB on an annual basis.