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HomeMy WebLinkAboutPSAPROFESSIONAL SERVICES AGREEMENT This Professional Services Agreement ("Agreement") is entered into this z — day ofy,TAJA.e.il2 , 2010 (but effective as of October 1, 2010 being the "Effective Date") by and between the City of Miami, a municipal corporation of the State of Florida ("City") whose principle address is 3500 Pan American Drive, Miami, Florida 33133, and McGladrey & Pullen, LLP, a Florida limited liability partnership ("Provider") whose current local address is 201 Alhambra Circle, Suite 810, Coral Gables, Florida 33134-5108. RECITALS: A. The City has issued Request for Proposals No. 209202,1, including all addenda thereto (collectively, "RFP") for the provision of External Auditing Services ("Services") and Provider's proposal ("Proposal"), in response thereto, has been selected as the most qualified proposal for the provision of the Services. The REP and the Proposal are sometimes referred to herein, collectively, as the Solicitation Documents, and are by this reference incorporated into and made a part of this Agreement and a part of any extensions hereof. In the event of an express conflict between the RFP and/or the Proposal and this Agreement, this Agreement shall control. B. The Commission of the City of Miami, by Resolution No. 10-0340, adopted on July 29, 2010 (attached hereto and by this reference made a part of this Agreement and of any extensions hereof), approved the selection of Provider and authorized the City Manager to negotiate and to execute an agreement, under the terms and conditions set forth herein. RJJ 253847 10-2843 NOW, THEREFORE, in consideration of the mutual covenants and promises herein contained, Provider and the City agree as follows: TERMS AND CONDITIONS: 1. RECITALS: The recitals are true and correct and are hereby incorporated into and made a part of this Agreement. 2. TERM: The term of this Agreement shall be one (1) year commencing on the Effective Date hereof. 3. OPTION(S) TO EXTEND: Pursuant to City Commission Resolution No. R-10- 0340, the City shall have up to two (2) option(s) to extend the term hereof for a period of one (1) year each, subject to City Commission approval, and the availability and appropriation of funds. The total extended term (original term plus all options to extend) in accordance with Resolution No. R-10-0340: (a) shall not exceed three (3) years, (b) the annual compensation amount for any extension/renewal shall be as set forth in Section 5 below, and (c) Provider, its employees, its agents, and its subcontractors, as necessary and applicable, shall maintain and update the required insurance coverage(s), professional licenses and qualifications, and other necessary information requested by the City in a timely mariner. 4. SCOPE OF SERVICE: A. Provider agrees to provide the Services as specifically described, and under the special terms and conditions set forth in Attachment "A" hereto, which by this reference is incorporated into and made a part of this Agreement and a part of any extensions hereof Iu1 253847 I0-2843 B. Provider represents and warrants to the City that: (i) it, its employees, its agents, and its subcontractors possess and shall maintain throughout the term of this Agreement and any extensions hereof all professional qualifications, licenses and expertise required under the Solicitation Documents for the performance of the Services; (ii) it, its employees, its agents, and its subcontractors are not delinquent in the payment of any sums due the City, including payment of permit fees, occupational licenses, etc., nor in the performance of any obligations to the City and all shall maintain that non - delinquent status throughout the term of this Agreement and any extensions hereof; (iii) all personnel assigned to perform the Services by Provider, its employees, its agents, and its subcontractors are and shall be, at all times during the term of this Agreement and any extensions hereof, fully qualified and trained to perform the tasks assigned to each; and (iv) the Services at all times throughout the term of this Agreement and any extensions hereof will be performed in the manner described in Attachment "A". 5. COMPENSATION: A. The amount of compensation payable by the City to Provider shall be based on the rates and schedules and under the circumstances described in Attachment "B" hereto, which by this reference is incorporated into and made a part of this Agreement and a part of any extensions hereof, provided, however, that in accordance with Resolution No. 10-0340 (1) in no event shall such annual compensation amount for the original term of this Agreement exceed Three Ilundred and Ninety Thousand Dollars ($390,000), (2) in no event shall such annual compensation amount for any first renewal term of this Agreement exceed Four Hundred Thousand Dollars ($400,000), (3) in no event shall such annual compensation amount for any second renewal tern of this RJJ 253847 10-2843 Agreement exceed Four Hundred and Ten Thousand Dollars ($410,000) , and (4) in no event shall the total annual compensation amount for this Agreement, including all two possible extension terms, exceed One Million, Two Hundred Thousand Dollars ($1,200,000). The City Commission shall have the sole discretion regarding the exercise of any option(s) to renew this Agreement. The City shall have no liability for payment of any compensation beyond the (imitations expressed in this Section, including no liability to any employees, agents, or subcontractors of Provider. B. Unless otherwise specifically provided in Attachment `B", payment shall be made by City to Provider in accordance with the Florida Prompt Payment Act within forty five (45) days after receipt of Provider's invoice, which invoice shall be accompanied by sufficient supporting documentation and contain sufficient detail, to allow a proper audit of expenditures, should City require one to be performed. If Provider is entitled to reimbursement of travel expenses {i-e. if Attachment "B" includes travel expenses as a specific item of compensation], then all bills for travel expenses shall be submitted in accordance with Section 112.061, Florida Statutes. Provider understands and agrees that Provider is solely responsible to its employees, agents, and subcontractors and the City shall not responsible for nor liable for any payments to or amounts due to Provider's employees, agents, or subcontractors for their respective services provided under this Agreement and any extensions hereof. 6. OWNERSHIP OF DOCUMENTS: Except for Provider's work papers or administrative records, which shall remain the property of Provider, Provider understands and agrees that any information, document, report, account information, or any other material whatsoever which is given by the City to Provider or which is otherwise RJJ 2537#7 I0-2843 obtained or prepared by Provider, its employees, its agents, and its subcontractors pursuant to or under the terms of this Agreement is and under the terms of any and all extensions hereof, and shall at all times remain the property of the City. Provider agrees not to use any such information, document, report or material for any other purpose whatsoever without the prior written consent of the City Manager, which may be withheld or conditioned by the City Manager in his sole discretion. I-lowever, the parties hereto agree that the City shall at all times have access to and the rights to copy work papers and administrative records pertaining hereto. 7. AUDIT AND INSPECTION RIGHTS: A. The City may, at reasonable times, and for a period of up to three (3) years following the date of final payment by the City to Provider under this Agreement and all extensions hereof if any, audit, or cause to be audited, those work papers, administrative records, books, account information, documents, reports, and records of Provider which are related to Provider's performance, its employees' performances, its agents' performances, and its subcontractors' performances under this Agreement and all extensions hereof, if any. Provider agrees to maintain, and to require its employees, its agents, and its subcontractors to maintain, all such work papers, administrative records, books, account information, documents, reports, and records at its principal place of business for a period of three (3) years after final payment is made under this Agreement and under al! extensions hereof, if any. B. The City may, at reasonable times during the term hereof, inspect Provider's facilities, work papers, administrative records, books, account information, documents, reports, and records, (and its employees', agents', and subcontractors' RJJ 253847 10-2843 facilities, work papers, administrative records, books, account information, documents, reports, and records, as and if applicable) and perform such tests, as the City deems reasonably necessary, to determine whether the Services required to be provided by Provider, its employees, its agents, and its subcontractors under this. Agreement and under all extensions hereof, if any, conform to the terms hereof and/or the terms of the Solicitation Documents, as and if applicable. Provider shall make available, and shall cause its employees, its agents, and its subcontractors to make available, to the City all reasonable facilities and assistance to facilitate the performance of tests or inspections by City representatives. All tests and inspections shall be subject to, and made in accordance with, the applicable provisions of Chapter 18 of the Code of the City of Miami, Florida, as same may be amended or supplemented, from time to time. 8. AWARD OF AGREEMENT: Provider represents and warrants to the City that it has not employed or retained any person or company employed by the City to solicit or secure this Agreement and that it has not offered to pay, paid, or agreed to pay any person any fee, commission, percentage, brokerage fee, or gift of any kind contingent upon or in connection with, the award of this Agreement. 9. PUBLIC RECORDS: Provider understands that the public shall have access, at all reasonable times, to all documents and information pertaining to City contracts, including but not limited to this Agreement and any extensions hereof, subject to the provisions of Chapter 119, Florida Statutes, and agrees to allow access by the City and the public to all documents subject to disclosure under applicable law. Provider's failure or refusal to comply with the provisions of this section shall result in the immediate cancellation of this Agreement, including any extensions hereof, by the City. RJJ 253847 10-2843 10. COMPLIANCE WITH FEDERAL, STATE AND LOCAL LAWS: Provider ► nderstands that agreements between private entities and local governments are subject to certain laws and regulations, including laws pertaining to public records, conflict of interest, record keeping, etc., and certain professional standards for the applicable professions assisting local governments. City and Provider agree to comply with and observe all applicable taws, codes, ordinances, and professional standards, as they may be amended from time to time. Additionally, Provider agrees to require its employees, its agents, and its subcontractors to comply with and observe all applicable laws, codes, ordinances, and professional standards, as they may be amended from time to time. 11. INDEMNIFICATION: Provider shall protect, indemnify, save, release, reimburse, and hold free and harmless the City and its officials, employees and agents (collectively referred to as "Indemnitees") and each of them from and against all loss, costs, penalties, fines, charges, damages, claims, fees, expenses (including attorney's and other professional fees and expenses) or liabilities of every kind and character (collectively referred to as "Liabilities") arising out of, relating to, resulting from, or in connection with (i) the performance or non-performance of the Services contemplated by this Agreement and any extensions hereof which is or is alleged to be directly or indirectly caused, in whole or in part, by any act, omission, default or negligence (whether active or passive) of Provider or its employees, agents, or subcontractors (collectively referred to as "Provider"), (ii) the failure of the Provider to comply with any of the paragraphs herein or the failure of the Provider to conform to laws, statutes, ordinances, applicable professional standards, or other regulations or requirements of any RJJ 253R47 10-2843 govenunentat authority, federal or state, in connection with the performance by Provider under this Agreement and any extensions hereof. Provider expressly agrees to indemnify, save, release, reimburse, and hold free and harmless the Indenn itees, or any of them, from and against all liabilities which may be asserted by an employee or former employee of Provider, or any of its agents or subcontractors, as provided above, for which the Provider's liability to such employee or former employee, agent, or subcontractor would otherwise be limited to payments under state Workers' Compensation or similar laws. This Indemnification provision shall control over the Indemnification provision in the RFP and shall survive the termination or the expiration of this Agreement and any extensions hereof, for the limitations period prescribed by Florida law. This Indemnification provision shall obligate the Provider to investigate, adjust, and respond (at its own expense) to any such claims, actions, demands and through investigatory, administrative, appellate, supplemental or bankruptcy proceedings, and to any and all claims of liability and all suits and actions of every name and description covered by this Section 11, which may be brought against the City whether performed by Provider, or persons employed or utilized or subcontracted by the Provider. Provider agrees to bear and remain liable for all such costs and expenses relating to this Indemnification even if such claim, action, demand, or proceeding is groundless, false, or fraudulent. Notwithstanding the foregoing, Provider's indemnity of Indemnities shall not extend to liability for damages to persons or property to the extent such damage was caused by the sole and/or gross negligence of the City. 12. DEFAULT: If Provider fails to comply with any term or condition of this Agreement or of any extension hereof, or fails to perform any of its obligations hereunder R11 253847 10-2843 or under any extension hereof, then Provider shall be m default. Prior to termination of this Agreement or any extension hereof for default, the City shall notify the Provider in writing of its intent to terminate the Agreement (or any applicable extension hereof) for default, identify the alleged deficiencies in performance giving rise to the intent to terminate, and shall give the Provider thirty (30) days to cure such deficiencies. Upon the occurrence of a default hereunder the City, in addition to all remedies available to it by law, inay following thirty (30) days from the date of the written notice to Provider, terminate this Agreement (or any applicable extension hereof) whereupon all payments, advances, or other compensation paid by the City to Provider while Provider was in default shall be immediately returned to the City. Provider understands and agrees that termination of this Agreement (or any applicable extension hereof) under this section shall not release Provider from any obligations accruing prior to the effective date of termination. Should Provider be unable or unwilling to commence to perform the Services within the time provided or contemplated herein, then, in addition to the foregoing, Provider shall be liable to the City for all expenses incurred by the City in preparation and negotiation of this Agreement, as well as all costs and expenses incurred by the City in the re -procurement of the Services, including consequential and incidental damages. 13. RESOLUTION OF CONTRACT DISPUTES: Provider understands and agrees that all disputes between Provider and the City based upon an alleged violation of the terms of this Agreement, and of any applicable extension hereof, by the City shall be submitted to the City Manager for his/her resolution, prior to Provider being entitled to seek judicial relief in connection therewith. In the event that the amount of compensation RJJ 2538,17 I0-2i443 hereunder exceeds $25,000, the City Manager's decision shall be approved or disapproved by the City Commission. Provider shall not be entitled to seek judicial relief unless: (i) it has first received City Manager's written decision, approved by the City Commission if the amount of compensation hereunder exceeds $25,000, or (ii) a period of sixty (60) days has expired, after submitting to the City Manager a detailed statement of the dispute, accompanied by all supporting documentation (90 days if City Manager's decision is subject to City Commission approval); or (iii) City has waived compliance with the procedure set forth in this section by written instrument, signed by the City Manager. 14. CITY'S TERMINATION RIGHTS: A. The City shall have the right to terminate this Agreement and any extension hereof, in its sole discretion, at any time, by giving written notice to Provider at least five (5) business days prior to the effective date of such termination. In such event, the City shall pay to Provider compensation for services rendered and expenses incurred prior to the effective date of termination. In no event shall the City be liable to Provider for any additional compensation, other than that provided herein, or for any consequential or incidental damages. B. The City shall have the right to terminate this Agreement, without notice to Provider, upon the occurrence of an event of default hereunder (or under any extension hereof) which, in the opinion of the City Commission or City Manager, is of sufficient gravity that it is necessary to protect the interests of public health, safety or general welfare. In such event, the City shall not be obligated to pay any amounts to Provider RJJ 253847 10-2843 and Provider shall reimburse to the City all amounts received while Provider was in default under this Agreement or under any extension hereof 15. INSURANCE: Provider shall maintain, and shall cause as necessary and applicable its employees, agents, and subcontractors to maintain, at all times during the term hereof and any extensions of the term hereof, such insurance coverage(s) as may be required by the City. All such insurance, including renewals, shall be subject to the approval of the City for adequacy of protection and evidence of such coverage shall be furnished to the City on Certificates of Insurance indicating such insurance to be in force and effect and providing that it will not be canceled during the performance of the services under this Agreement (and any extensions hereof), without thirty (30) calendar days prior written notice to the City. Completed Certificates of Insurance shall be filed with the City prior to the performance of services hereunder and under any extensions hereof, provided, however, that Provider shall at any time upon request file duplicate copies of the policies of such insurance with the City. If, in the judgment of the City, prevailing conditions warrant the provision by Provider (or its employees, agents, and subcontractors, as and if applicable) of additional liability insurance coverage or coverage which is different in type or kind, the City reserves the right to require the provision by Provider (and for Provider to cause the provision thereof by its employees, agents, and contractors, as and if applicable) of an amount of coverage different from the amounts, types, or kind previously required and shall afford written notice of such change in requirements thirty (30) days prior to the date on which the requirements shall take effect. Should the Provider fail or refuse to satisfy the requirement of changed coverage within thirty (30) days following the City's IiJJ 253847 10-2843 written notice, this Agreement and any extension hereof, shall be considered terminated on the date that the required change in policy coverage would otherwise take effect. All references to the City in Section 15 shall mean the City of Miami Risk Management Administrator. 16. NONDISCRIMINATION: Provider represents and warrants to the City that Provider does not and will not, and Provider will cause its employees, agents, and subcontractors not to, engage in discriminatory practices and that there shall be no discrimination in connection with Provider's performance, its employees' performances, its agents' performances, and its subcontractors' performances under this Agreement on account of race, color, sex, religion, age, disability, sexual orientation, marital status or national origin. Provider further covenants that no otherwise qualified individual shall, solely by reason of his/her race, color, sex, religion, age, disability, sexual orientation, marital status or national origin, be excluded from participation in, be denied services, or be subject to discrimination under any provision of this Agreement and of any extension hereof. 17. ASSIGNMENT: The Provider is and its subcontractors are each a certified public accounting firm and their collective services are considered to be unique in nature by the City. This Agreement shall not be assigned by Provider, in whole or in part, without the prior written consent of the City Cor unission, which may be withheld or conditioned, in the City's sole discretion. 18. NOTICES: All notices or other communications required under this Agreement shall be in writing and shall be given by hand -delivery or by registered or certified U.S. Mail, return receipt requested, addressed to the other party at the address RJJ 253847 10-2843 indicated herein or to such other address as a party may designate by notice given as herein provided. Notice shall be deemed given on the day on which personally delivered; or, if by mail, on the fifth day after being posted or the date of actual receipt, whichever is earlier. TO PROVIDER: Donnovan Maginley, CPA, Partner McGladrey & Pullen, LLP 201 Alhambra Circle, Suite 810 Coral Gables, Florida 33134-5108 And after January 1, 2011: Donnovan Maginley, CPA, Partner McGladrey & Pullen, LLP 801 Brickell Avenue, Suite 1050 Miami, Florida 33131 With copies to: Carol Kuzava, Senior Administrative Support McGladrey & Pullen, LLP 100 N.E. Third Avenue, Suite 300 Ft. Lauderdale, Florida 33301 TO THE CITY: Carlos A. Migoya, City Manager City of Miami 3500 Pan American Drive Miami, Florida 33133 With copies to: Julie O. Bru, City Attorney City of Miami 444 SW 2"d Ave., 9th Floor Miami, Florida 33130 Diana M. Gomez, Finance Director Finance Department City of Miami 444 SW 2"d Ave, Suite 618 Miami, Florida 33130 19. MISCELLANEOUS PROVISIONS: A. This Agreement and any extensions hereto shall be construed and enforced according to the laws of the State of Florida. Venue in any civil action between the parties shall be in Miami -Dade County, Florida. In order to expedite the resolution or conclusion of any civil action between the parties, the parties voluntarily and knowingly waive their right to demand a jury trial or to file a permissive counterclaim in any action between them. Notwithstanding the Indemnification provisions above, each party shall bear its own expenses, attorneys' fees and all related costs and expenses in connection with any civil action between the parties. RJJ 253847 0-2843 B. Title and paragraph headings are for convenient reference and are not a part of this Agreement and any extension hereof, C. No waiver or breach of any provision of this Agreement and of any extension hereof shall constitute a waiver of any subsequent breach of the same or any other provision hereof or thereof, and no waiver shall be effective unless made in writing by the party granting such waiver. D. Should any provision, paragraph, sentence, word or phrase contained in this Agreement (and of any extension hereof) be determined by a court of competent jurisdiction to be invalid, illegal or otherwise unenforceable under the laws of the State of Florida, Miami -Dade County, or the City of Miami, such provision, paragraph, sentence, word, or phrase shall be deemed modified to the extent necessary in order to conform with such laws, or if not modifiable, then same shall be deemed severable, and in either event, the remaining terms and provisions of this Agreement (and any extension hereof) shall remain unmodified and in full force and effect or limitation of its use. E. This Agreement (including any extension hereof) constitutes the sole and entire agreement between the parties hereto. No modification or amendment hereto shall be valid unless in writing and executed by properly authorized representatives of the parties hereto. 20. SUCCESSORS AND ASSIGNS: This Agreement (including any extension hereof) shall be binding upon the panties hereto, their heirs, executors, legal representatives, successors, or assigns. 21. INDEPENDENT CONTRACTOR: Provider has been procured and is being engaged to provide services to the City as an independent contractor, and not as an RJJ 253847 40-2843 agent or employee of the City. Accordingly, Provider, its employees, agents, and subcontractors shall not attain, nor be entitled to, any rights or benefits under the Civil Service or Pension Ordinances of the City, nor any rights generally afforded classified or unclassified employees. Provider further understands that Florida Workers' Compensation benefits available to employees of the City are not available to Provider, its employees, agents, and subcontractors, and Provider agrees to provide workers' compensation insurance, as and if applicable, for any employee or agent of Provider and to require its subcontractor to provide workers' compensation insurance, as and if applicable, for any employee or agent of subcontractor, rendering services to the City under this Agreement and any extension hereof. 22. CONTINGENCY CLAUSE: Funding for this Agreement, including for any extension hereof, is contingent on the availability of funds and continued authorization for program activities and this Agreement and any extension hereof are subject to amendment or termination due to lack of funds, reduction of funds and/or change in regulations, upon thirty (30) days prior written notice from the City to Provider. 23. REAFIRMATION OF REPRESENTATIONS: Provider hereby reaffirms all of the representations contained in the Solicitation Documents. 24. ENTIRE AGREEMENT: This instrument and its attachments constitute the sole and only agreement of the parties relating to the subject matter hereof and correctly set forth the rights, duties, and obligations of each to the other as of its date. Any prior agreements, promises, negotiations, or representations not expressly set forth in this Agreement (including any extension hereof) are of no force or effect. 1211 253847 I0-2843 25. COUNTERPARTS: This Agreement and any extension hereof may be executed in three (3) or more counterparts, each of which shall constitute an original but all of which, when taken together, shall constitute one and the same agreement. 26. SPECIAL INSURANCE AND .INDEMNIFICATION RIDER: Please see attached Insurance Exhibit attached hereto and made a part of this Agreement and any extension hereof. IN WITNESS WIIEREOF, the parties hereto have caused this Agreement to be executed by their respective officials thereunto duly authorized, this the day and year above written. "City" CITY OF TESTcorporatio By: Pria A. omp on, City Clerk —q —/o EST; Print Name: 1) let va Enoyosz Address: V'tct Sw 244 Pvice f'�tairwu� fit, 5aW30 APPROVED AS TO FO CORRECTNESS • Julie O. B City Attorney Fin Diana M. RJJ 253847 10-2843 ent: ez, Director , a Florida municipal Carlos A. Migoya, City Manager "Provider" McGladrey & Pullen, LLP 2 a Flop a � d liability Partnership By: if Print Name: ova 410 %JM iMA-QA,1+?--4j Title: "-p YTI a l APPROVED AS TO/ INSURANCE REQUIREMENTS: `t✓ Gary Reshefskyf rr Interim Directq'r Risk Management Attachment A Scope of Services KJJ 253847 I0-2843 !J 3. Specifications 3.1. SPUrCTF1CATIONS/SCOP1 OF WORT( 3.1 Dncltground lnformndon The City of Miami, Florida (hereinafter referred to as the "City") is soliciting Proposals from qualified and experienced independent Certified Public Accountants (CPA's) and/or firms licensed to practise in the State of Florida for the purpose of providing an annual examination of its financial stetemenee and records. The audit shall be conducted for the purpose offormuleting an opinion of the basic financial statements taken as — —--6'Wb01eand-etidrachlsinie hetherdpastimes-have-beenoonductedirratmordwitlr-iegatandregulatory---------- —•— requirements. 711e City of Miami was incorporated July 28th, 1896, and hasa population of approximately 404,000, The City Is situated al the mouth of the Miami River where it is a main port of entry into Florida and the county seat for Miami -Dade County, Florida. The City comprises 34.3 square miles of land and 19.5 square miles of water. --The City Charter was rloptedbythe-electors ofiheCityofMiami at -arc ecdonheld orrMay - - - 17th, 1921 and was legalized and validated by Chapter 9024 of the lawn of the State of Florida of 1921. During fiscal year 1997, the residents of the City vote) on a referendum that created single -member .districts and an Executive Mayor form of government The City Commission governs and legislates the City of Miami. It has five members elected on a district basis for a four-year term. The policy decisions • made by the Commissioners are implemented by the City Manager. The City Manager is appointed by the Mayor and confirmed by the Commission. The Manager is the head of the administrative branch of City government and is responsible to the Mayor fur the proper administration ofall City affairs. (Please refer to Attachment A ;or the City's organizational chart and keypersonnel.) The City provides the following services as authorized by its Charter: public safety, public works, , community development, economic development, planting and zoning, building inspections, sanitation, parks and recreation, cultural enrichment, public improvemeals, and general administrative services. The City is organized into 35 departmenla and agencies for the provision of the same. The accounting and financial reporting functions of the City are centralized within the Finance Department which is headed by Diana M. Gomel, Finance Director and consists of 67 employees. More detailed information on the City's government and its finances can be fonnd.atthe cty's website at www.miamigay.wm. Concerning the same, a copy of the City's Comprehensive Annual Financial Report (CAFR) for the year ended September 30, 2009, the Management Letter and City's responses for the year ended September 30, 2008, the Single Audit Report tar the year ended September 30, 2008, and the City's approved budget for the year ending September30,2010, maybe found at the City's website at www.mimnigov.com. The City administers a combined operating budget of approximately 5513,800,000. As of September 30, 2009, the City's total payroll is $464,302,733 and covers approximately 3,800 employees. The City of Miami sponsors the following separate single -employer defined benefit pension plans under the administration and management of separate Boards of Trustees: the City of Miami Fire Fighters' and Police Officers' Retirement Trust (FIFO), the City of Miami General Employees' and Sanitation Employees' Retirement Trust (GE,SE) and Othet'Managed Trusts, and the City ofMiami Elected Officers' Retirement Trust (BORT). The financial statennenta for the these pension plans are prepared using the accrual basis of accounting. These plans are reported as pension trust funds in the City's financial statements, and none of them reported the City's CAFR, is audited as part of this engagement. The Government Finance Officers Association (GPOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City for its CAFI1. for the fiscal year ended September 30, 2008. la order to lie awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized CAFR This report satisfied both generally accepted accounting principles and applicable legal requirements. The City expects to apply to the UNUA for this certificate for each and every•yearcavered undcrthis agreement. . • 3.2 Fund Structure The accounts of the City are organized and operated on she basis of funds. The City uses the following fund types and account groups in its internal financial reporting. General Fund ,.,b Z ',r1 Special Revenue Funds (25) Debt Service Funds (3) Capital Project Fund (I I) Trust and Agency Funds (S) Account Groups (2) Implementation of the Governmental Standard Board Statement (GASB) Number 34 has eliminated some of the abevementioned funds and has resulted in a change of classification of some of the others for __,xternal financial reporting purposes. The financial statements of.Ure City include those of the primary govemment•and those of its component units. The City currently has six blended component units and six discretely presented component units. None of Use component units reported in the City's CAFR is audited as part of this engagement The City Commission annually adopts an operating budget ordinance for all governmental funds of the Tiiy, eicept Tot' the'CapitaJFrojeett Funds: 'Thd Ceprti I P'rojeOfs Funds are bu8geled tin a' [olsfpi•ojecT ' - ' . basis for which annual budgets are not.available. For governmental funds, budgets are prepared on a basis consistent -with accounting principles generally -accepted in the United States ofAmerice. 3.3 Accounting Systems/Software The City of Miami implemented the Oracle B-Business Suite 11.i Enterprise Resource System (ERP) on October 1, 2006. Specific modules included in the implementation were as follows: General Ledger Accounts Payable Fixed Assets Accounts Receivable Projects and Grants • Receivables Cash.htnnagement iExpense iPmcurernent ;Supplier Sourcing .Procurement Contacts Additionally, on hoe 31, 2009, the City implemented the following three (3) modules: Human Resources Payroll Benefits With the implementation of the new ERP system, the City changed its chart of accounts. The new chart of accounts was developed consistent wilt world class bent practices as well as the State of Florida's Uniform Accounting System Chart of Accounts. The City's new chart inoludes the following segments: the Fund, 'the Organization (Cost Center), the Object (Account).and two future use segments (Future I, Future2). 3.4 Performauce-Requh-enrents/Scope of Work A. The audit shall be performed in compliance with the following requirements: I) Chapter 275.39 and any otter apptcable Florida Stanacs, 2) Regulations of the State of Florida Department of Banking and Finance, • 3) Rules of the Auditor General, State of Florida, Chapter 10.,550 (Local Govemment.Audits) and Chapter 10-600 (Audits of State Greats and Aids Appropriations under Section 215.97 Florida Statutes), 4) Audits of State and Local Government Units, issued by the American Institute of Certified Public Accountants, 5) OMB CirculsrA-133 %edits of States Lecnl Governments, and Non-PiofttOsannirationg, Office of Management and Budget, 6) United' States Single Audit Act (1994), 7) United States Single Audit Act (Amendments, 1996), 9) StateofFlorida Single Audit Act, • 9) Statements on Auditing Standards (GAAS), 10) Government Auditinn Standards issued by the Comptroller General of the United States, 11) Generally accepted governmental accounting standards, 12) State of Florida Auditor General Selection Guidelines (2001) prepared by the Auditor Selection Task Force, 13) Any other applicable federal, state, local regulations or professional guidelines nor specifically listed above as well es any additional requirements which may be adopted by these organizations in the future. • B. The City's Audit Advisory Committee shall maintain in liaison with the auditor including, but not limited to, the monitoring of the auditor's work progress:and the review ofpreliminary and final reports as codified in Section 2-950(4) of the City Code. C. The•auditor shall express an opinion an the fair presentation of its basic financial statements in conformity with applicable, generally accepted accounting principles. The auditor shall provide an in -relation opinion on the combining and individual fund statements. The auditor shall not be required to audit the requiredsupplementary information or the statistical sections contained in the CAFR. D. The audit shall be an annual audit as.defined in Section:11.-15 (7) (a) and (c), .Florida Statutes, and shall be conducted in accordance with generally accepted auditing standards as well as the standards listed above. E. A Single Audit in accordance with the Federal andState Single Audit Acts and related professional guidance shall be conducted as required. The auditor shall provide the City with any required letters and schedules related to this audit F. The audit shall also -include a review of the financial report provided to the Department of Banking and Finance to assure.eousistenoy with the CAFR. G. A final and complete opinion ►etter.on the financial statements taken as whole as well as any additional letters required by the United States or State of Florida Single Audit Act shall be delivered to the City no later than March I5th following the end of.the fiscal year under audit These letters shall be included in the CAFR by the City. A. No later than March 30th following the end of the ftscal year under audit, the auditor shall submit a full and complete management fetter which shall identify any management weaknesses observed, assess their effect on the financial management.and propose steps to coned or eliminate those weaknesses. It is the City's intent that all fieldworkrelatudto the audit shall be completed by February 15th following the end of Ibe fiscal year under audit. I. At the expense of the City, the auditor agrees to have the audited financial statements of the second year of the contract term submitted as part of their annual peer reviewprogram. Additionally, the City reserves the right to request that the audited financial statements of any of the four (4) optional extrusions of contract years also be submitted forpecr review. The results of these peer reviews shall be communicated back to the City no later than ten (10) business days thereafter receipt of the completed the review process. J. The auditor shall provide the City with sufficient letterhead to print 100 original copies of all required levers for the CAFR. K. The partner in charge of the audit and the audit manager, or other CPA assigned to the sdit, shall agree to communicate with City Manager or designee, the Audit Advisory Ciidahlttht, the Firialina Committee or the City Commission, as deemed necessary. L. The auditor shall assist tiro City in preparing the CAFR. The City shall retain ultimate responsibility• for preparation of this document; however, the auditor shall provide the following assistance: ES, proofreading of the entire document b. verification of the implemenletion of recommended improvements from the prior year's submission to the GFOA under the Certificate of Achievement program; -c, review of the applications for the annual Certificate of Achievement for Excellence in Financial Reporting; d, verification of the implementation of new accounting standards and pronouncements; and, e, overall review including layout, design, and suggested improvements. M. Timeliness is critical in the performance of the audit. The auditor shall coordinate with the Finance Director and endeavor to accomplish the audit in a phased approach throughout the year in order to reduce -- •- thdyear-endwerkloadonboth-the audit firmaod-the City staff. -The-Gity-shallmakeneoessary-reeo-o1a-_-•—•---.------ ..._-._ available to the auditor through the year to assist in this regard. in addition, the City shall make end -of -year records available to the auditor on or before November 15th after the and of the fiscal year under audit. N. The auditorshall report to the City, at least weekly, the status of any potential audit adjustments so that -- •• Mt Civil -my -have adequate -opportunity -tar investigate, gather information -and respond if necessary.`Final • audit adjustments shall be submitted to the City no later than February 15th following the end of the fiscal year under audit. O. The City may issue one or more official ntatements for the sale of bonds during the term of the Contract. The officiel statement will contain the general-purpose financial statements or an extraction from the CAFR. The auditor shall be requited to issue, upon request, "comfort letters" and other documents necessary to issue the bonds. Unless significant additional staff time is required of the auditor, fees for such requests made by the City of Miami shall be included in the base fee submitted by the Proposer. P. The worlpapers are the property of the auditors and shall be held locally For a period of five (5) years. Workpapers shall be available for examination or duplication without charge to authorized City personnel and representatives of Federal or State Agencies upon request of that Agency or the City of Miami in accordance with Federal law, Stale tawand other regulations. Working papers shall also be made available for examination, at no charge, or.duplication, at a reasonable charge, to subsequent auditors engaged by the City. Q. The auditors shall notify the City immediately if any regulatery or govermreot-agcocyrequests a review of the audit workpapers concealing the City or any other government client audited by the audit fine, R The auditor shall notify the City immediately should any disciplinary actions be taken or complaints filed with any regulatory.bodios against any of the firm's staffor the film itself. S. The auditor shall designate two (2) "key" members of inc audit team, The City shall reserve the right to approve any substinMons or changes in -those audit team members designated es "key". T. The auditor &ball provide. the City with a copy of each external quality control review (pecrreview) conducted during the time period engaged by the City. In the event that a firm has beenformed so recently that no pear reviews have been undertaken, the Proposer Matti state the same in the response to the RFP. If available, the Proposer may submit peer reviews from any predecessor firms, however, a newly formed firm will not be elimivatedfiom the proposal process simply because no peer reviews hove been conducted in the new firm's name. U, The City implemented GASII No. 34 for the fiscal year ended September 30, 2002. The City shall require the auditor's assistance to oomuly with these repotting requirements. The auditor will be required to' provide technical advice and reasonable assistance upon requested as part of the contract Y. The firm shall agree to use City staff in preparation of supporting schedules, reconciliations and document retrievals. In this regard, prior planning and explicit instruction shall be paramount for timely performance. The auditor shall provide the City with a lisbof all schedules for preparation by the City. The Finance Department staff shall be.availeble during the nudism provide information, documentation and clarification to the auditors, W, The Successful Proposer shall be required to provide additional services, not specifically addressed above and, if approved by the City, to other City departments, agencies, boards, trusts, etc., which may, from time to time, require auditing services,. Services may be contracted with that entity(s) at the time of /- 56F5 need and a separate ranttact maybe executed for provision of the same. The Successful Proposer is not guaranteed the provision of any additional services as each such individual entity reserves the right to wore external auditing services from other providers or from sub-consultante of the Successful Proposer as it deems fit and in its best interest ' The City reserves the right to add, delete and/or modify services "provided tinder the Scope of Work when it so requires and at any time throughout the duration of this contract. 3.5 Tees for Services Proposer shall submit a flat fec proposal for the whole of the five (5) year term of the contract Significant "-_ eriva�in);atetrmstsiic ray fitY eetierteteribythetityfitdemtlwtithib Whether aity3djust iefirthbuld be —'"" - -- made to the proposed rates for future years. The fee proposal for the initial year (Year 1) shall also provide a breakdown which differentiates the start-up costs associated with the engagement, additional costs associated with the initial Year 1 audit and thetotal fee proposed for dral_yearof the engagement Additionally, Proposer shall provide a fee schedule for the complete audit and a one()) singular hourly • rate to be used for any additional work, which may be requested by the City and which is outside the scope of the contract Proposer shall discuss any additional services, and fees for the same, which Proposer can provide and which are notspecifically listed within this REP. • FAILURE TO SUBMITA FETE PROPOSAL AS REQUIRED AND IN THE FORMAT DESCRIBED ABOVE SHALL DISQUALIFY PROPOSER FROM CONSIDERATION. Subject to negotiation, a progress payment not to exceed 75%of the total fee may tie made upon request of the Successful Proposer and completion of the audit fieldwork. Final payment shall be made upon request by the Successful Proposer and receipt and acceptance of the final audit report by the City Manager. 3.6 Information to be Provided to Successful Proposer by the City The City will provide, at a minimum, the following information to assist the auditor in performing the annual audit I. General Ledger/Trial Balance printout as of SepternIfer 30th and any other time periods requested by theauditor, 2 Statements of Revenues, Expenditures, Estimated vs. Actual Revenues, and Expenditures vs. Appropriations as of September 30th and any other time periods requested by the auditor, 3. various schedules and worksheets designed to assist and provide backup information to the auditor, 4. the City will prepare confirmation letters for tbe.auditor, 5. the City will prepare and print the financial statements; and 6. other information requested by the auditor and mutually agreed upon by the Finance Director. Attachment B Compensation R11 253847 I0-2843 From: Kuzava, Carol Sent: Thursday, July 22, 2010 10:43 AM To: 'gmarcos@miamigov.com' Cc: Maginley, Donnovan Subject: Proposed audit fecc;. This email is being sent on behalf of Donnovan Maginley Dear Mr. Marcos: This email serves as a confirmation to our discussion regarding our proposed audit fees for the fiscal years ending 2010, 2011 and 2012 as follows. FY 2010 $390,000 FY 2011 $400,000 FY 2012 $410,000 If you have any questions, please contact me at 954.394.0424 or Donnovan.maginlevPmcgladrev.com. Please note my email address has changed (see below). My phone number and address have remained the same. Carol Kuzava Sr. Administrative Support McGladrey & Pullen, LLP Certified Public Accountants 100 N.E. Third Avenue, Suite 300, Ft. Lauderdale, 33301 P: 954-356-5664 F: 954-462-4607 carol.kuzavaamcoladrey. com McGladrey Frpmrience the Power of Being Understood.' DISCLAIMER: This e-mail is only intended for the person(s) to whom it is addressed and may contain confidential information. Unless stated to the contrary, any opinions or comments are personal to the writer and do not represent the official view of the company. If you have received this e-mail in error, please notify us immediately by reply e- mail and then delete this message from your system. Please do not copy it or use it for any purposes, or disclose its contents to any other person. Thank you for your cooperation. Circular 230 Disclosure: Any advice contained in this email (including any attachments unless expressly stated otherwise) is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer. Alternative Practice Structure Disclosure: McGladrey is the brand under which RSM McGladrey, Inc. and McGladrey & Pullen, LLP serve clients' business needs. The two firms operate as separate legal entities in an alternative practice structure. Attachment C Provider's Authorizing Resolution RJJ 253847 10-2843 INCUMBENCY CERTIFICATE I, Robert R. Feldmann, Office Managing Partner for McGladrey & Pullen, LLP, a Delaware limited liability partnership (the "Company"), do herby certify that Donnovan Maginley is a Partner of the Company, and is duly authorized in his capacity as a Partner of the Company to execute documents on behalf of the Company. 1 further certify that attached hereto is a true and correct copy of his specimen signatures. Robert R. Feldmann Office Managing Partner Subscribed and sworn to before me this 22nd day of November 2010. Noiary-Public aq, Notary Public State of Florida Maria R Errazquin ��` j•, My CommissionD0968706 Expires 05/092014 Attachment D City's Authorizing Resolution R-10-0340 adopted July 29, 2010, as modified by City Commission, including the Solicitation Documents RJJ 253847 10-2843 City of Miami Legislation Resolution: R-10-0340 City Hall 3500 Pan American Drive Miami, FL 33133 www.miamigov.com File Number: 10-00782 Final Action Date:7/29/2010 A RESOLUTION OF THE MIAMI CITY COMMISSION, WITH ATTACHMENT(S), ACCEPTING THE RECOMMENDATIONS OF THE CITY MANAGER APPROVING THE FINDINGS OF THE EVALUATION COMMITTEE, PURSUANT TO REQUEST FOR PROPOSALS NO. 209202,1, THAT THE PROPOSER, MCGLADREY & PULLEN, LLP, IS THE TOP -RANKED FIRM FOR THE PROVISION OF EXTERNAL AUDITING SERVICES FOR THE CITY OF MIAMI; AUTHORIZING THE CITY MANAGER TO NEGOTIATE AND EXECUTE, SUBJECT TO CONSULTATION WITH THE CITY ATTORNEY, A PROFESSIONAL SERVICES AGREEMENT FOR A ONE (1) YEAR PERIOD IN AN AMOUNT NOT TO EXCEED THREE HUNDRED AND NINETY THOUSAND DOLLARS ($390,000), WITH OPTIONS TO RENEW FOR UP TO TWO (2) ADDITIONAL ONE (1) YEAR PERIODS AT THE SOLE DISCRETION OF THE CITY COMMISSION, IN AN ANNUAL AMOUNT NOT TO EXCEED FOUR HUNDRED THOUSAND DOLLARS ($400,000) FOR ANY FIRST RENEWAL YEAR AND IN AN ANNUAL AMOUNT NOT TO EXCEED FOUR HUNDRED AND TEN THOUSAND DOLLARS ($410,000) FOR ANY SECOND RENEWAL YEAR, FOR A TOTAL CONTRACT AMOUNT NOT TO EXCEED ONE MILLION TWO HUNDRED THOUSAND DOLLARS ($1,200,000); ALLOCATING FUNDS FROM ACCOUNT CODE NO. 00001.161000.532000; FURTHER DIRECTING THE CITY ADMINISTRATION TO UNDERTAKE IN APRIL 2011 A NEW REQUEST FOR PROPOSALS FOR EXTERNAL AUDITING SERVICES AND TO RETURN TO THE CITY COMMISSION WITH RESULTS AND RECOMMENDATIONS. WHEREAS, Request for Proposal ("RFP") No. 209202,1 was issued to secure External Auditing Services for the City of Miami ("City") Department of Finance; and WHEREAS, pursuant to the City's Procurement Code, the RFP was advertised and issued on-line, and three (3) proposals were received and evaluated by an Evaluation Committee; and WHEREAS, the Evaluation Committee determined that the proposer, McGladrey & Pullen, LLP ("McGladrey & Pullen, LLP"), was the top -ranked firm for the provision of External Auditing Services for the City; and WHEREAS, the Audit Advisory Committee, serving as the Evaluation/Selection Committee, recommended the reduction of the term from an initial one (1) year period with the option to renew for four (4) additional one (1) year periods, to an initial one (1) year period with the option to renew for two (2) additional one (1) year periods at the sole discretion of the City Commission, in an effort towards the best practice of the shortened term, the allowance for possible engagement of a new firrn via a new competitive process and the avoidance and prevention of any potential appearance of impropriety City of Miami Page 1 of 3 File Id: 10-00782 (Version: 3) Printed On: 11/29/2010 Fife Number. 10-00782 Enactment Number. R-10-0340 or conflict of interest; and WHEREAS, the Evaluation Committee recommended to the City Manager to negotiate the terms, conditions, and prices with McGladrey & Pullen; and WHEREAS, the City Manager concurred with the findings of the Evaluation Committee; and WHEREAS, the City Manager has negotiated terms, conditions, and prices for a professional services agreement with McGladrey & Pullen allowing for a one (1) year term, with options to renew for up to two (2) additional one (1) year periods at the sole discretion of the City Commission; and WHEREAS, the City Commission has directed to further negotiate the terms, conditions, and prices for a professional services agreement and to expend funds in an annual amount not to exceed Three Hundred and Ninety Thousand Dollars ($390,000) for a one-year period beginning as of October 1, 2010, with any first renewal period annual contract amount not to exceed Four Hundred Thousand Dollars ($400,000), and any second renewal period annual contract amount not to exceed Four Hundred and Ten Thousand Dollars ($410,000), for a total contract amount not to exceed One Million, Two Hundred Thousand Dollars ($1,200,000); and WHEREAS, it has been deemed by the City that the negotiated fees with McGladrey & Pullen, are fair and reasonable; and WHEREAS, the City Commission has further directed the City Administration to undertake in April 2011 a new Request for Proposals for External Auditing Services and to return to the City Commission with results and recommendations; 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 adopted by reference and incorporated as if fully set forth in this Section. Section 2. The City Manager's recommendation to approve the findings of the Evaluation Committee, pursuant to RFP No. 209202,1, that the proposer, McGladrey & Pullen, is the top -ranked firm for the provision of External Auditing Services for the City, is accepted. Section 3. The City Manager is authorized {1) to negotiate and execute, subject to consultation with the City Attorney, a Professional Services Agreement for a one (1) year period in an amount not to exceed Three Hundred and Ninety Thousand Dollars ($390,000), with options to renew for up to two (2) additional one (1) year periods at the sole discretion of the City Commission, in an annual amount not to exceed Four Hundred Thousand Dollars ($400,000) for any first renewal year and in an annual amount not to exceed Four Hundred and Ten Thousand Dollars ($410,000) for any second renewal year, for a total contract amount not to exceed One Million Two Hundred Thousand Dollars ($1,200,000), with funds allocated from Account Code No. 00001.161000.532000. Section 4. The City Administration is further directed to undertake in April 2011 a new request for proposals for external auditing services and to return to City Commission with results and recommendations. City of Miami Page 2 of 3 File Id: 10-00782 (Version: 3) Printed On: 11/29/2010 File Number 10-00782 Enactment Number: R-/0-0340 Section 5. This Resolution shall become effective immediately upon its adoption and signature of the Mayor. {2} Footnotes: {1} The herein authorization is further subject to compliance with all requirements that may be imposed by the City Attorney, including but not limited to those prescribed by applicable City Charter and Code provisions. {2} If the Mayor does not sign this Resolution, it shall become effective at the end of ten calendar days from the date it was passed and adopted. If the Mayor vetoes this Resolution, it shall become effective immediately upon override of the veto by the City Commission. City of Miami Page 3 of 3 File Id: 10-00782 (Version: 3) Printed On: 11/29/2010 Attachment E Insurance Exhibit INSURANCE REQUIREMENTS -PROFESSIONAL SERVICES AGREEMENT I. Commercial General Liability A. Limits of Liability Bodily Injury and Property Damage Liability Each Occurrence $1,000,000 General Aggregate Limit $ 2,000,000 Personal and Adv. Injury $ 1,000,000 Products/Completed Operations $ 1,000,000 B. Endorsements Required City of Miami included as an Additional Insured Contingent & Contractual Liability Premises and Operations Liability Business Automobile Liability A. Limits of Liability Bodily Injury and Property Damage Liability Combined Single Limit Owned/Scheduled Autos Including Hired, Borrowed or Non -Owned Autos Any One Accident $ 1,000,000 B. Endorsements Required City of Miami included as an Additional insured III. Worker's Compensation Limits of Liability Statutory -State of Florida Waiver of Subrogation Employer's Liability A. Limits of Liability $100.,000 for bodily injury caused by an accident, each accident $100,000 for bodily injury caused by disease, each employee $500,000 for bodily injury caused by disease, policy limit RJJ 253847 10.2843 V. Professional Liability/Errors and Omissions Coverage Combined Single Limit Each Claim $1,000,000 General Aggregate Limit $1,000,000 Deductible- not to exceed 10% The above policies shall provide the City of Miami with written notice of cancellation or material change from the insurer in accordance to policy provisions. Companies authorized to do business in the State of Florida, with the following qualifications, shall issue all insurance policies required above: The company must be rated no less than "A" as to management, and no less than "Class V" as to Financial Strength, by the latest edition of Best's Insurance Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent. All policies and /or certificates of insurance are subject to review and verification by Risk Management prior to insurance approval. RJ] 253847 1U-2843 Attachment E Insurance Exhibit INSURANCE REQUIREMENTS -PROFESSIONAL SERVICES AGREEMENT I. Commercial General Liability A. Limits of Liability Bodily Injury and Property Damage Liability Each Occurrence $1,000,000 General Aggregate Limit $ 2,000,000 Personal and Adv. Injury $ 1,000,000 Products/Completed Operations $ 1,000,000 B. Endorsements Required City of Miami included as an Additional Insured Contingent & Contractual Liability Premises and Operations Liability II. Business Automobile Liability A. Limits of Liability Bodily Injury and Property Damage Liability Combined Single Limit Owned/Scheduled Autos Including Hired, Borrowed or Non -Owned Autos Any One Accident $ 1,000,000 B. Endorsements Required City of Miami included as an Additional Insured III. Worker's Compensation Limits of Liability Statutory -State of Florida Waiver of Subrogation IV. Employer's Liability A. Limits of Liability $100,000 for bodily injury caused by an accident, each accident $100,000 for bodily injury caused by disease, each employee $500,000 for bodily injury caused by disease, policy limit RJJ 253847 10-2843 V. Professional Liability/Errors and Omissions Coverage Combined Single Limit Each Claim $1,000,000 General Aggregate Limit $1,000,000 Deductible- not to exceed 10% The above policies shall provide the City of Miami with written notice of cancellation or material change from the insurer in accordance to policy provisions. Companies authorized to do business in the State of Florida, with the following qualifications, shall issue all insurance policies required above: The company must be rated no less than "A" as to management, and no less than "Class V" as to Financial Strength, by the latest edition of Best's Insurance Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent. All policies and /or certificates of insurance are subject to review and verification by Risk Management prior to insurance approval. RJJ 253847 10-2843 DEPARTMENT OF RISK MANAGEMENT INSURANCE/SAFETY APPROVAL FORM Name Robin Jones Jackson Department Law Review Status Commercial General Liability Ace American Any Auto Ace American Workers Comp: Ace American Description PSA-McGlagry & Pullen, LLC Tracking # Date: 11/19/2010 Financial Ratings Strength REQUIREMENTS: A XV A XV A xv Liquor Liability: Equipment Floater Business Personal Property Professional Liability Lexington Insurance Company-,, Excess Liability: J National Union Fire f Crime Coverage / i A XV A XV Pollution: Insurance NOT Required ity of Miami is Named Additional Insured riThe City is providing insurance platy of Miami is Loss Payee Fl3ayfront Park Named Additional Insured APPROVAL. STATS xx APPROVED Frank Gomez Property & Casualty Coordinator Not Approved Coverage is insufficient Not A Rated Company I C ' Type of Coverage is Missing Other The City NOT Named Additional Insured Insurance/Safety Comments: PSA between the City of Miami and McGladry & Pullen for external auditing services. Risk 002 11/19/2010 3:14 PM ACORD. Li CERTIFICATE OF LIABI TY INSURANCE DATE (MMIODIYYYY) 05/12/2010 PRODUCER Marsh USA Inc. 2405 Grand Boulevard, #900 Kansas City, MO 64108 Attn: KansasCity.Certreguest@marsh.com Fax: 212-948-0015 081623-003-McGla-10-11 FtLaud 85 THIS CERTIFICATION IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. INSURERS AFFORDING COVERAGE NAIC # INSURED McGladrey & Pullen, LLP One H&R Block Way Kansas City, MO 64105 INSURER A: ACE American Insurance Company 22667 INSURER s: National Union Fire Ins Co Pittsburgh PA 1944 INSURER c: Indemnity Ins Co Of North America 43575 INSURER D: Axis Insurance Company 37273 INSURER E. COVERAGES THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. NSR)ADM( LTRIINSR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE DATE IMMIDDMYY\I POLICY EXPIRATION OATE(MMIDDMYYY( UNITS A X GENERAL X LIABILITY COMMERCIAL GENERAL LIABILITY H00G24942259 05/01t2010 05t01/2011 EACH OCCURRENCE $ 2 000 000 DAMAGE TO RENTED PREMISES(Ea occurrence) $ 1,000,000 7 J CLAIMS MADE I X I OCCUR MED EXP (Any one persm) $ N/A PERSONAL A ADV INJURY $ 2.000,000 GENERAL AGGREGATE $ 10,000,000 GENERAL AGGREGA ERLIIMIT APPLIES PER POLICY 1 JECT [1 LOG PRODUCTS - COMPIOP AGE$ 2,000,000 A X AUTOMOBILELIABIUTY X ANY AUTO AU. OWNED AUTOS ISA H08588818 9 .i (�jil-1) 05/01/2010 rr�� � It \\ 1111 111JJ1 05/01/2011 �, I i 1 1 COMBINED SINGLE LIMIT (Ea aCOAent) $ 2,000,000 BODILY INJURY (Per person) $ BODILY INJURY (Per accident) $ PROPERTY DAMAGE (Per accident) $ GARAGE H LIABILITY ANY AUTO 0 0 0 U1 »tom t `'�.+ AUTO ONLY - EA ACCIDENT $ THANEA ACC $ AUTOOTHER AGG $ B EXCESS/UMBRELLA LIABILITY OCCUR I J CLAIMS MADE .DEDUCTIBLE RETENTION S BE 6099984 05/01/2010 05{01/2011 I EACH OCCURRENCE $ 5,000,000 AGGREGATE $ 5,000,000 $ $ R A C C WORKERS EMPLOYERS' ANY PROPRIETORIPARTNER!EXECUTIVE OFFICER/MEMBER (Mandatory SPECIAL PROVISIONS COMPENSATION AND UARIUTY Y/N WLR C46134989 (CA) WLR C46134990 (AOS) SCF C46134977 (WI} 05/01/2010 05/01/2010 05/01/2010 05/01/2011 05/01/2011 05/01/2011 X I AG STATU- I IOTH- nay I BAITSFR E.L.EACH ACCIDENT $ 1,000,000 EXCLUDED? N E.L. DISEASE - EA EMPLOYEE $ 1,000,000 In NHI If yes, deun'be under below E.L. DISEASE - POLICY MMIT $ 1,000,000 D OTHER Properly MC3726493-10 05/01/2010 05/01/2011 $100,000,000 Blanket Limit, All Risk Replacement Cost Basis DESCRIPTION OF OPERATIONS,LOCATONSNEHICLESIEXCLUSIONS ADDED BY ENDORSEMENT/SPECIAL PROVISIONS RE: Office # 108 - McGladrey & Pullen, LLP, 100 NE 3rd Avenue, Ft. Lauderdale, FL 33301 City of Miami included as an additional insured. Employees included as insured. Contractual liability. CERTIFICATE HOLDER CHI-002329653-30 CANCELLATION City of Miami do Purchasing Department RFP No. 32050 444 SW 2nd Avenue, 6th floor Miami, FL 33130 SHOULD ANY OF THE ABOVE DESCRIBED POUCIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR REPRESENTATIVES. ALIT PRESENTATIVE worst Inc. Keith A. Stiles I. A. ACORD 25 (2009/01) 01998-2009 ACORD CORPORATION. All Rights Reserved The ACORD name and logo are registered marks of ACORD IMPORTANT If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must be endorsed. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). DISCLAIMER This Certificate of Insurance does not constitute a contract between the issuing insurer(s), authorized representative or producer, and the certificate holder, nor does it affirmatively or negatively amend, extend or alter the coverage afforded by the policies listed thereon. Acord 25 (2009/01) CERTIFICATE OF INSURANCE DAM(MHVDWYYI 11/18/10 PRODUCER Aon Insurance Services 200 East Randolph Street, 5th Floor Chicago, IL 60601 THIS CERTIFICATE .IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POUCIES BELOW. COMPANIES AFFORDING COVERAGE COMPANY A Lexington Insurance Company INSURED McGladrey & Pullen LLP 212 N Brady Street, 2nd Floor Davenport, IA 52801-1507 COMBPANY COMPANY c COMPANY D COVERAGES THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE NAMED ABOVE FOR THE POUCY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. CO LTR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE DATE jMM/OD/YY) POLICY EXPIRATION DATE (MM/ODA'Y) _ LIMITS GENERAL LIABILITY GENERAL AGGREGATE $ — COMMERCIAL GENERAL LIABILITY PRODUCTS-COMPIOP AGG. $ CLAIMS MADE ❑ OCCUR PERSONAL B ADV. INJURY $ OWNERS CONT. PROT. EACH OCCURRENCE $ — FIRE DAMAGE (My one tire) $ MED EXP. (Any one person) $ AUTOMOBILE LIABILITY COMBINED SINGLE OMIT $ — ANY AUTO — ALL OWNED AUTOS BODILY INJURY $ SCHEDULED AUTOS (Per person) HIRED AUTOS BODILY INJURY S — NON -OWNED AUTOS (Per accident) — a{'/ { j PROPERTY DAMAGE S GARAGE LIABILITY D �il ;( � `� U " J 1 / AUTO ONLY -EA ACCIDENT $ ANY AUTO 11 % 't v OTHER THAN AUTO ONLY ( , I* EACH ACCIDENT $ AGGREGATE $ EXCESS LIABIUTY '`, EACH OCCURRENCE $ UMBRELLA FORM AGGREGATE $ OTHER THAN UMBRELLA FORM $ WORKERS COMPENSATION AND I STATUTORY LIMITS EMPLOYERS' LIABILITY EACH ACCIDENT $ THE PROPRIETOR/PARTNERS/ I NCI DISEASE - POLICY LIMIT $ EXECUTIVE/OFFICERS ARE: EXCL DISEASE- EACH EMPLOYEE -$ OTHER A Professional Liability Insurance 059331954 07/01/10 07/01/11 Per Claim and in the $1,000,000 Annual Aggregate CERTIFICATE HOLDER CANCELLATION City of Miami c/o Purchasing Department RFP No. 32050 444 SW 2nd Avenue, 5d' Floor Miami, FL 33130 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL _455_ DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES. AUTHORIZED REPRESENTATIVE