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Home My WebLink AboutProposal - McGladrey LLCProposal to Provide External Auditing Services to the City of Miami RFP No. 439312 May 13, 2014 McGladrey McGladrey LLP Donnovan Maginley, Partner 801 Brickell Avenue, Suite 1050 Miami, FL 33131 Ph: 305.442.8801 Fax: 305.442.7478 donnovan.maginley@mcgladrey.com Federal I.D. 42-0714325 Experience the power of being understood.sM Assurance ■ Tax ■ Consulting Section Number Page Number 1. Cover page instructions (for sequential numbering purposes only) 2. Table of Contents Instructions (for sequential numbering purposes only) - 3. Executive Summary 1 4. Proposer's Qualifications and Experience 2 5. Technical Qualifications A. Ability and Experience to Perform Required Services 19 B. Audit Approach 32 6. Fees for Services . 43 Appendix Certification Statement 45 McGladrey Partner/Director Listing...,, 48 Team Biographies 57 CPA Licenses for Engagement Team 70 Proof of Licensures in Good Standing 74 Letters of Reference .82 Peer Review Reports 88 Miami Business License 96 AS A SEPARATE ATTACHMENT Miami -Dade County — 2014 CAFR 1 1B5111CI 114GI➢U May 13, 2014 McGladrey LLP ("McGladrey"), in conjunction with Sanson, Kline, Jacomino, Tandoc & Gamorra, LLP ("SKJT&G") and Sharpton, Brunson and Company, P.A. ("SBC"), is pleased to have the opportunity to respond to your Request for Proposals ("RFP") to provide external auditing services to the City of Miami, Florida (the "City"). We are excited about the opportunity to present our qualifications for your consideration to serve as the auditors for the City once again. McGladrey is one of the national leaders in providing audit services to the public sector, and our team will be able to draw upon our firm's vast local and national resources to provide the most effective and efficient audit for you. As a result of our past experience in serving the City, a review of your most recent financial statements and our extensive knowledge and experience serving large governmental entities, we have prepared a proposal that reflects our understanding of the City's needs and requirements and furthermore outlines our capabilities and commitment to serve you. We believe we are eminently qualified to serve the City based on the following compelling reasons: • We have strong governmental expertise and fully understand and are capable in providing the services outlined in the RFP. Locally, McGladrey is the largest firm serving the public sector market with clients such as: Miami -Dade County, City of Miami Beach, City of Hollywood and City of Coral Gables, just to name a few. • The proposed members of your engagement team have served governmental entities the size of the City and will be a.fertile .resource to your organization. Your senior engagement team averages over 20 years of governmental audit experience. • We have recently served as auditors for the City. As a result, we have a working knowledge of the key business and accounting risks associated with the City. Our previous relationship with the City will also facilitate for a smooth transition. We expect that many of the firms proposing on the audit will attempt to make statements similar to those we have outlined in our proposal. However, we believe that the difference is that we truly deliver the promises made here and throughout the proposal. Our strongest statement about what differentiates McGladrey from the other firms comes directly from the clients we serve and the partnerships we forge with them. Our client -centric service philosophy along with our professionalism, reliability and commitment to timeliness has resulted in highly satisfied clients. The City will be a valuable client to McGladrey and we are confident that the McGladrey team assembled is the right one for you. In conclusion, we would like to emphasize one final point — We want your business. We look forward to your favorable consideration. Very truly yours, Apo Robert R. Feldmann Client Service Partner 305.569.7954 Donnovan Maginley Engagement Partner 305.569.7986 1 trig luahficatons an McGladrey McGladrey LLP (McGladrey) is a limited liability partnership firm. The McGladrey partnership is governed by a board of directors, which is composed of partners and principals who have been elected by written ballot. McGladrey is led by Managing Partner and Chief Executive Officer Joe Adams, who reports to the board of directors. McGladrey LLP traces its history to 1926 when Ira B. McGladrey started his own accounting firm in Cedar Rapids, Iowa. George Hansen and Keith Dunn were admitted as partners in 1937, and by 1966 the firm had 29 offices in eight states. McGladrey, Hansen, Dunn & Company merged with Broeker Hendrickson & Co. in 1978 and with A.M. Pullen and Company in 1984. In 1999, McGladrey & Pullen sold its nonattest assets and business to H&R Block, Inc. RSM McGladrey, Inc. was established as an indirect, wholly owned subsidiary of the Block organization. McGladrey & Pullen continued as a separate entity offering audit and attest services. On December 1, 2011, McGladrey & Pullen acquired RSM McGladrey from H&R Block reuniting the assurance, tax and consulting practices under an integrated McGladrey & Pullen limited liability partnership structure. In 2012, McGladrey & Pullen changed its name to McGladrey LLP. McGladrey is ranked as the fifth largest professional firm in the nation providing audit, tax and consulting services. McGladrey has been serving the Florida market place for more than 35 years operating out of seven offices throughout the state: Miami, Fort Lauderdale, West Palm Beach, Naples, Jacksonville, Melbourne and Orlando. We currently have more than 420 professionals working in our Florida practice and maintain several thousand client relationships. McGladrey previously served as the external auditors for the City's audit engagement for the years 2007 through 2010, along with subcontractors SBC and SKJT&G. SBC Ranked among South Florida's top 25 full -service accounting and consulting firms, SBC is a 100% minority owned corporation. SBC has built a 30+ year legacy of providing high quality advisory and compliance services at competitive values to our clients on a timely basis. During the past year, our distinguished professionals logged more than 20,000 hours performing audits that satisfy GAGAS. SBC is a leading provider of compliance, auditing, and consulting services for many of the state's largest agencies. Based in Miami, with an additional office in Fort Lauderdale, their firm maintains a staff of over 30 professionals, 11 of which are certified public accountants. Their innovative, entrepreneurial approach to 2 =)ient servie sets us apart from our competition. They go beyond the basic routine to provide an extra dimension in quality service, earning the honor of "Outstanding Entrepreneurs" in South Florida as well as "Company of the Year" on numerous occasions. SBC's core audit and consulting practice represents servicing public sector clients. SBC is a member of the AICPA Government Audit Quality Center, the Government Finance Officers Association (GFOA), and FICPA Nonprofit Committees. The SBC team has accumulated extensive experience preparing governmental financial statements pursuant to GASB pronouncements, statements, and interpretations; performing Federal Single Audits and Florida Single Audits, as well as providing assistance to clients preparing the Comprehensive Annual Financial Report (CAFR) for submission to the GFOA. Supported by a strong tradition of continuing education, their in-house programs are designed to implement pragmatic approaches to learning and problem -solving. Improvement of technical knowledge, creative thinking, and analytical abilities are critical to continuing their exceptional record of performance. Additionally, seminars are sponsored by the Firm annually addressing issues which impact the governmental and nonprofit community. Adequate professional continuing training has been provided for the past three (3) years. Additionally, SBC has previously served as sub -contractor auditor for the City's audit engagement for the years 1996 through 2003 and has also provided the City with Management Advisory service and accounting assistance during fiscal 2007. SKJT&G Sanson, Kline, Jacomino, Tandoc & Gamarra, LLP was originally founded and incorporated as Sanson, Kline, Jacomino & Company, LLP on January 7, 1978 by two former partners and one former manager of Alexander Grant & Co. (currently known as Grant Thornton, LLP). On October 1, 1998, SKJT&G became a limited liability partnership. The firm has provided professional services to numerous governmental, not -for -profit and commercial entities for over 34 years, including accounting/bookkeeping, auditing, consulting, tax, and other assurance and advisory services. On October 1, 2011, the firm merged with Gamarra & Associates, LLC, and changed its name to Sanson, Kline, Jacomino, Tandoc & Gamarra, LLP ("SKJT&G"). The firm's assurance and advisory practice (which consists of accounting/bookkeeping, auditing, consulting and other advisory services) is comprised of 55% in the governmental and not -for -profit industry and 45% in the commercial industry, including real estate development, construction, banking, manufacturing, import/export, retail, and services fields. SKJT&G is licensed and authorized, as a CPA firm to perform audit, accounting, and tax services, by the State of Florida Board of Accountancy and is in good standing with the State Board. SKJT&G is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. All of their 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. Also, SKJT&G is a Minority Business Enterprise and/or Small Business Enterprise certified by numerous governmental agencies, including Miami -Dade County, the School Board of Miami - Dade County, and the State of Florida. 3 nil t'f,tftfti SKJT&G has been performing audits of governmental entities for over 30 years, including audits of municipalities, counties, special districts, school districts, and quasi -governmental agencies. Specifically, SKJT&G has been the subcontract auditor for the City of Miami audit engagement for the fiscal years 1996 through 2000, 2003, and from 2007 through 2013. g.0-04i.V6-65AIROMMEtv4 McGladrey Below is a list of the number of partners, professionals and total number of employees as of June 2013: Level Total ParthersLPrincip .1-Ofest :Admjnistrative To A complete listing of partners and directors is located in the Appendix to this Proposal. SBC Below is a current list of the number of partners, professionals and total number of employees: Level nae1Drectors 4anageriSupirvsors -Str,'7,4M,',W=Y5W174g saffiSento The three partners of the firm are as follows: artner Naniok;'1,-T: Position , DarrylK. Sharpton . President / Consulting Partner Anthony Brunson , . .. Vice President / Audit Partner Kevin E. Adderley Director / Quality Control Partner Fredti Below is a current list of the number of partners, professionals and total number of employees: ireetorsI-Managers Suoervlsors l eni0 The four principle partners of the firm are as follows: ner l rri Tony Jacornino Tax & Managing Partner Riche Tandoc Assurance Partner Alfredo Jacomino` <: Tax Partner. Orlando Gamarra Partner Consulting & Advisory . McGladrey McGladrey has significant experience in serving clients similar in size and complexity to the City. Our Firm has made the public sector industry one of its five main industry focuses nationwide. This sector includes counties, municipalities, not -for -profits, and other government entities. In fact, public sector is the single largest industry we serve in Florida, and we are considered the number one firm in Florida providing public sector services. With so much attention paid to this industry, our clients benefit from our ability to offer a collective wealth of individuals who are experienced and dedicated to this practice. This enables us to identify issues up front and discuss them with you well before year end. It also provides us with the perspective necessary to afford you insight as to the evolving body of thought related to specific issues. 5 RME Local Government Experience The Florida public sector team serves, or has recently served, a diverse client base of governmental entities, including: �cty of 1Vliariai Brevard County �(adas C u Clay County Palm Beach County City of Cape Canaveral City of Cooper City City2o Beat# City of Hallandale Beach •r.Se_ City of Jacksonville SBC miamWade school Boa Broward County School Board ni Bea City of Orlando (internal audit) City of Pompano Beach City of West Palm Beach Seminole Tribe of Florida a-h agern a rt3 D�s_tci Jacksonville Port Authority State of Florida Department of Community Affairs School District of Palm Beach County Osceola County School Board Brevard County School Board St. Johns County School Board Polk County School Board Monroe County School Board SBC has participated in audit examinations of some of Florida's largest governments. Specific experience has been gained serving governmental entities like Miami -Dade and Broward Counties as well as municipalities like the City of Miami, City of Miami Beach, City of Pompano Beach and City of Ft. Lauderdale. SBC has been the subcontractor auditor for the City's audit engagement for the fiscal yards 1996 through 2003 and from 2007 through 2010. They have been engaged as the prime auditor for the Cities of South Miami, North Miami Beach, Opa- Locka, City of Miami Gardens, and the Village of El Portal. Their work as prime auditor for the South Florida Water Management District and South Florida Regional Transportation Authority (Tri-Rail) allows team members to work with ease in the City's general fund and debt service funds . Their capital assets bases ranged from $600 million to over $2 billions Debt obligations of South Florida Water Management District approached $400 million. As the prime auditor for Miami -Dade Clerk of Courts and Broward Clerk of Courts this provides an easy transition to the City's Agency or Trust fund entities as the Clerk's assets ranged from $80 million to $300 million. Enterprise fund experience of SBC audit clients was gained serving Miami Sports & Exhibition Authority, Department of Off -Street Parking, as well as Miami International Airport, and Ft. Lauderdale/Hollywood International Airport and the Everglades Port Authority. Special revenue fund 6 auditing would be captured in SBC's audits of Broward Work Force and South Florida Workforce whose budgets range from $30 million to $80 million. Simply stated, this extensive governmental and compliance attestation and financial reporting experience, demonstrates that SBC is capable of providing the City with the skills it seeks for this engagement. SBC has accumulated the resources and expertise you have demanded of firms interested in providing services to the City. Engagement team members have gained substantial experience performing audits of municipalities, governmental districts and authorities, and other economic development programs and grants. SKJT&G Their professionals have substantial experience in auditing not -for -profit and governmental entities in accordance with auditing standards generally accepted in the United States of America, Audits of Non- profit Organizations, Government Auditing Standards, Chapter 10.650, Rules of the Auditor General, and the preparation of financial statements in accordance with such standards, and FASB pronouncements, statements and interpretations. In addition, they have many years of experience in auditing Federal and State grants in accordance with Their professionals attend continuing professional education specifically geared to single audits on an annual basis to ensure that they are up-to-date on all single audit -related issues. Their experience comes from auditing municipalities, counties, special districts, school districts, quasi - governmental agencies and non -profits. As previously mentioned, SKJT&G has been the subcontractor auditor for the City of Miami audit engagement for the fiscal years 1996 through 2000, 2003, and from 2007 through 2013. The following is a select list of governmental and non-profit audit clients that SKJT&G has been engaged in the last three years, either in the capacity of primary auditors or subcontract auditors: Governmental and Not -for -profit Audits • Alzheimer's Association SE FI. Chapter, Inc. ■ Bayfront Park Management Trust • Big Five Club, Inc. ▪ Boynton Beach Community Red. Agency • Catholic Charities Legal Services, Inc. • City of Hialeah, Florida ■ City of Miami, Florida • City of Miami Community Red. Agencies • Coconut Grove Business Improvement District • The Development Research Center, Inc. • First Call For Help of Broward, Inc. • Foundation For Human Rights in Cuba, Inc. • Hialeah Technology Center, Inc. • Kristi House, Inc. • Latin Chamber of Commerce of USA, Inc. • Miami Coalition for the Homeless, Inc. • Miami -Dade County Aviation Department • Miami -Dade County General Segment • Miami -Dade Expressway Authority • Miami -Dade Transit • Miami Sports & Exhibition Authority • North Miami Community Red. Agency • The Ophthalmology Research Foundation, Inc. • Public Health Trust • School Board of Miami -Dade County • School District of Palm Beach County 7 Single Audits / Grant Audits ■ Boynton Beach Community Red. Agency ■ City of Coral Springs, Florida ■ City of Hialeah, Florida ■ City of Miami, Florida ■ City of Pompano Beach, Florida ■ Kristi House, Inc. ■ Latin Chamber of Commerce of USA, Inc. ■ Miami -Dade County Aviation Department ■ Miami -Dade County General Segment ■ Miami -Dade Expressway Authority ■ Miami -Dade Transit ■ Public Health Trust ■ School Board of Miami -Dade County ■ School District of Palm Beach County In order to fulfill our commitment to the City, McGladrey has structured an engagement team that will be responsive to all of the City's audit and accounting needs, consisting of professionals with the skills and experience in dealing with the issues you face. 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 mete Each member of the proposed team will be dedicated to providing you with a quality audit, ensuring that all time requirements are met. All of our staff from the senior level down devote 100% of their time to their assigned clients for the duration of the engagement. They work on only one engagement at a time and are fully available to provide the proposed services as indicated. The majority of our team members are involved in a number of professional and civic organizations including the Government Finance Officers Association, Florida Government Finance Officers Association, the School of Government Finance, Florida League of Cities, AICPA, and FICPA. They will serve as an integral part of the audit and their knowledge and experience will also serve to differentiate us from our competition. Miff ( The following organization chart shows team members and their reporting relationships. Jim Walch Audit and Accounting Concurring Review Partner' Brian Schebler Technical Resource Alexandra Lorie Information Technology Specialist Bob Feldmann Client Service Partner Donnovan Maginley Engagement Partner `. Anil Harris Carole Stewart -Heron. Go -Engagement Managers Sardou Mertilus SeniorAuditor-McGladrey FanancialAudit Jenny Orantes. Senior Auditor -SBE Richie Tandoc (SKJ) Tony Brunson (SBC) Joint Venture Partners Lisa Chanzit Actuarial Specialist The table on the following pages describes members of our proposed team, a brief description of their experience and a description of their roles and the value they will bring to the City. More detailed biographies including each team member's formal education and professional memberships are included in the Appendix. Team member Government Experience Roleand Value to the City Bob Feldmann !Client Service !Partner bob.feldmann @mcgladrey.com Bob heads our Florida Public Sector practice. Bob 1 has over 22 years of audit and accounting t experience, including as partner for city and county 1 5 audits. His experience includes performing audits in accordance with Government Auditing li Standards, OMB Circular A-133, Federal Single `{ Audit Act, Florida Single Audit Act, and the Rules of 1 the Auditor General of the State of Florida. Bob is a certified public accountant licensed to practice in the State of Florida. Bob's Florida public sector clients have included: 1 £ • Broward County • City of Hallandale Beach K • Miami -Dade County • City of Miami i School Board • City of North Lauderdale 1 ti City of Aventura • City of North Miami • City of Cooper City • City of Palm Beach Gard City of Coconut Creek • Seminole Tribe of Florida; City of Coral Gables • University of Miami i • City of Deerfield Beach i Bob will serve as the client service partner and will ensure that all services provided to the City are delivered in a timely and efficient manner. He will be a valuable resource to the engagement team, drawing on his extensive experience serving governmental entities. In his role as the Florida Public Sector Leader, Bob is responsible for the oversight and delivery of high -quality services to all of our public sector clients. He will help Donnovan to ensure that the engagement team and the City receive the best resources and services from our Firm. Donnovan Maginley &Engagement Partner Idonnovan.maginley 1@mcgladrey.com Donnovan has over 20 years of audit experience, focusing on the public sector. He has managed and supervised audits of very large and complex municipal engagements. Donnovan's experience includes performing a control evaluation in order to gain an understanding of each of the respective entity's accounting and business activities and to evaluate controls to assess the risk of significant misstatements. As the partner on his engagements, he is responsible for designing procedures, within both information technology and manual systems to evaluate the control environment by which transactions are initiated, authorized, recorded, processed, and reported in the financial statements. He is also responsible for e formulating management recommendation u comments and "best practice" feedback for internal control improvements. Donnovan is a certified public accountant licensed to practice in the State of Florida. Donnovan's Florida public sector clients have included: • City of Miami City of Miami, Department of Off -Street Parking Miami -Dade County Miami -Dade Seaport Dept. Miami -Dade Solid Waste Department Broward County Lee County Donnovan will oversee all aspects of our relationship with you. His extensive experience in serving large governmental entities such as you will allow our firm to quickly and effectively align with your organization and minimize the impact of the transition. He will be available to the City not only during the audit but throughout the year to help the City address issues as they % arise. His extensive t experience serving large cities and counties, including previously serving as the engagement partner for the x City, will also enable him to serve as a resource to the City t staff and other audit team members. • Palm Beach County • City of Hollywood • City of Miami Beach • City of North Miami s • City of Pompano Beach • City of Sunrise • Miami -Dade County School Board • Palm Beach County School District 10 �� ww��E ' � ' ' / � � HTony �S8��obab*and �na governmen opoo�|�d�TonvwiUoon�ao0�o � , ,. __ . _ , �'�� ~~ ' ' ' " � � � � ��o�public��u�ngo�� e��nme�pn�n�anU�U expertPartner working with public entities. Tony serves as an assist Donnovan in the wdneooinma�eroinvokingcons�unUon reviewing and rosn|ubunof daimoand 000 allocation methods duetnh�in- technical a000unUngand depth knowledge nffederal and state cost thenhea auditing issues oodeemed and practices. He|oacad�edpublic accountant approphahaand nnoaooar� and licensed to practice in the State of Florida. He will also beavaUab|etuthe � KCitYfor consultation and -~---'--' Tonv�F�r�aputd�sector d�n�have induded: ensure -that the (��v�oudd 0 � ° CdynfM�mi ° G��ofRnhdo wteam � staffed. City of Fort lauderdale a South Florida Regional � U ~ City vrwvunMiami ��..~ � 8 � Beach m x .--_ ^ ' ~ . - _---- , w ' o _ .- � County- " T��A�m� 0 South Florida Water Management District 8 � ° ��m�DadaCoun� � V -w�u.r..d.. �".-`.-` .- . -.--�-'�---�- -Joint Venture Tartner � � � y n ° ��M�� ° o��Miami�mm�� Redevelopment Agencies ° c|�ofMiami Beach ° Miami -Dade county General Segment " Miami -Dade Coun�Clerk nfthe CouUo ° Miami -Dade Coun�Solid Y « --'---_-`,—'- » ' regional other ��h�haoover17yearaofprofaouiom�exonrence� ~ ' . . . serving - � governmental, . d�n�.R�h��e ofSKJT&G� assurance and advisory practice, with a ii a�o��h��nQg�emme�aa�non- profit en�Uem. |nadd�ion,hekathe Taohnkm| Resource Partner onsible for the . '- . ' . . � t � ' . ' p"."""""��"puo�um/cu/,�/tuucvun a�oud�ngc��,�m�|��eHuman � Resources Po�nerand the liaison for the Finn'u governmentalsubcontract work xv�hthe nnt�md. | local Richie's Florida public sec � � ^ Waste Management ^ bncd�n�have �oudad: ° M�m�DadnCnun��a�� Miami -Dade " � Florida Dept, of ° Authority Environmental Protection School B��Miami- Dade C�� " School0��ofPalm � Beach County o " Richie will serve as the co - engagement � assist Donnovan in the � reviewing and resolution .. ��a�o��a� aud�ng�ouauomdeemed appnophabaand neoeooar� He will also beavailable tothe (�ih/for consultation and ensure that the C|t�naudit v , � team is properly staffed. � ,Pim Walch Jim�an000u�mmp�n��33��m� " ° Clay County ° Glades County ° Martin County ° Miami -Dade County ° Palm Beach County ° City ufJacksonville (Duval County) City ofCoral Gables ° City ofCoral Springs ° City of Deerfield Beach ° City ofHollywood ° City ofMiami x _�-._--,_.~....~,~~.�.~.~ His clients include cities,counties, school !Concurring Review districts and healthcare organizations. Hoisalso active 4Padner ~ inthe finn'ointernal inspection program. J|mhas served � nsnmember orthe uFuaSpecial Review Committee. ° Hoisacertified publicaccountant licensed bpractice in �the State o[Florida. � v . . Jim's Florida public sector clients have included: " City of Miami Beach " City mNew Haven a City of Pompano Beach " City of West Pam Beach Jacksonville Port Author! ° uuoxsnmxoa Transit Authority ° South Florida Water Management District ° School Board m[Miami- Dade County ° University of Miami � Jim will serve aothe audit and accounting concurring review partner. Hewill provide advice and consultations regarding comp|exaccounting matters, assist the engagement team in audit matters, and will be responsible for ensuring that reports issued bythe firm comply with professional standards. Jim'oyears nf experienooand diverse list of clients served will make him o valuable technical resource for the City. / 11 [ ( ( | \ ( / � ( ( ( ( � ` > w « is - , �AnUhas over Gyoor of government auditing AnUwN|oonxoaathe ---- co- engagementmanager �voU oepen�ofthe aud�.H�focus wU|beon000ndinsdingthe audit mfodotomm�m�etho e�oiencyofour audit y approach vvhi|eminimizing our hn the operations of the City. Anil has a wide breadth of experience I in the audits of City governments� andadao in navigating the intricacies which depthexist. Anil's ° CKyofMiami " Palm Beach County expednnnew0nUowhim b»be ^ O�yufx�mmer ° School 8no�ofM�m� oresource hothe CUv " ��|Sphn� Dade County thmughoutthe yaac ° ChyofJadmomi||o ° School D��ufPalm ° Glades County Beach County o � Miami -Dade County nive—.-'--- . . o�—�@-� oxperienoa.Hnisemanager inthe public sector g. practice focusing ongovernment entities. His experience includes performing audits in accordance with Government Auditing Standards, OMB Circular A-133.Federal Single Audit Act, Florida Single Audit Act, and the Rules cfthe Auditor General ofthe Gh�eofRohda.Anil �a nedd�odpubUoaccountant licensed topractice in the State ofFlorida. Apartial listing ofhis government audit experience �Carol has over 17years ofpublic accounting and �consulting ..r...�.She is S~^/mo^mvst vseasoned employee, with her entire public �accounting career dedicated toserving Carole will serve umthe co - engagement monagerfona|| aspects of the audit. Her focus �will beoncoordinating the governmental,ond various audit efforts homaximize � the commercial organizations, Carole is in -charge of efficiency ofour audit researching technical issues for the firm inthe approach while minimizing our areas ofaccounting, auditing and reporting. impact onthe duy-to-day - »o perations of the City. --—' ~. ^~.~.~~^p"""=^uucu�^umexamining W -- mQ o records '�rgovernmental, no�fn�nrnfhand v dm_d_of —_-----wN| allow °' ' ' to ' — j«�m��h�m��n�h� ��on�u��[� ° � . �� -- _---` , " andion; compliance - of financial /' --�---�----` ��nsyaar with policies, plans, procedures, agreements, laws and regulations; reviews ofinternal controls; and evaluating management's achievement ofgoals and objectives. Carol's experience includes serving the following not -for -profit and governmental entities: City of Miami ° Miami -Dade General Segment " ° Miami -Dade Housing District ° " Miami -Dade County Seaport Department ° " M/emi'DadoCounty Transit ° Dade_—ount _� School District of Palm Beach County State ofFlorida, Dept, of Revenue � Miami -Dade Expressway Authority Miami Sports and Exhibition.' Authority � Miami- ` / 12 o� "T'S'enior Auditor � X y � « 8arduuhas over 5years ufaudit experience, focusing onfinancial and federal and state single audits. His experience includes performing audits inaccordance with Governmental Auditing Standards, OMB Circular A,133.Federal Single Audit Act, Florida Single Audit Ad. and Rules ofthe Auditor General ofthe State of Florida. A partial listing of clients he has served follows: ° City ofCoral Gables , City ofCoral Springs " City ofDeerfiaWBeach ° City nfHollywood City of Miami Beach ° City of Miramar ° Miami -Dade County " MiamAzodoC*unty Seaport Department Sardou will serve as the * � u engagement HowN| beresponsible for supervision ofaudit staff and will perform �test work over significant audit � areas and complex transactions u � rites SeniorAuditor � " � �Carl Emilcar Senior Auditor � � Jenny has over 16years of public accounting, auditing and consulting experience,indud|ng serving governmental and non-profit entities. She has substantial experience inanalyzing and evaluating internal controls over all major financial processes ofnon-profit and government entities, auditing governmental entities inaccord ancewith Government Auditing Standards, auditing federal and state grants inaccordonoewith OMB Circular A -133and Rules ofthe Auditor General ofthe State ofFlorida, respectively, and performing compliance reviews. Jenny's experience includes � serving the following governmental clients: City of Miami City of Miami Community Redevelopment Agencies School Board of Miami - Dade County, Florida School District ofPalm Beach County, Florida Florida Dept. of Environmental Protection � ar as over 6 and finance ' ~ experience. Carl pl ays ro/einthe ^comcdaUfi nancial a�ondn�e��GAAP.GAAS.and OK�8C��ar A-I33.pr�loh|yoaninggovernmenb�,and housing clients. �Some ofthe clients ��adhas oemmdindude: ° Miami -Dade County General Segment " Miami -Dade County Aviation Department " Miami Beach Housing Authority , Boynton Beach Community Redevelopment Agency ° ��o�G�e� ° Q��N�h�ai Beach ° City ofPomponuBeach ° School 8ou�ofMiami- Dade Coun� u n Broward County Clerk of Finance Authority Courts ° 8m� v�Housing" No�h8mwe�Hosp�a ^ District � � x Jenny wN|oss�tin the execution nfthe financial audit sections. She will perform work onthe various sections ondeemed appropriate. Jenny has extensive experience III working with the City and similar type engagements and the City. will be a valuable resource for � » � � m � , I m E ^ 8CadvvU ass �tindno*xaoubon � ofthe single audit. He will perform testing ufall the ` appropriate compliance requirements for each ofthe major federal programs and state projects. Carl has many years ofexperience working on various single audit programs. � 13 ` � � ' (. / (' / � ' � ` / mm n � |iso.chanzit t@mogbdmy.nnm « Lisa is a Director of the Actuarial Services practice I Lisa will assist the team with Acuarial Specialist Io/wcolau/eysHuman Capital Services unit, actuarial reports as a subject- " p"."^".ya^mu^aum*wm/`Uue/ iceunnrsen- matter expert. She will provide insured and fully insured plan sponsors inthe independent reviews ofthe public and private sectors, She provides a City's actuarial reports as part ctuarial Vsupport for the firm'saudits ofgovernment entities, nfour audit approach. � ^~~~c°^""'p==,^opx'es,'*mpvum'mm � IT audit, o�ou�nof�econtrols ~ 4 404cnmo/ianoe. IT attestation, project and x uti|�adthrough the Citvb � engagement management, npeo�| [Tprojectsand � information technology � ~^ program assessments, business process ann�o� systems which wiUbon�/ed and imprnvemen�policy and procedure avo|uobon upon oopadofthe audit. and development, and system development and i�implementation. � ' � � � � � Alexandra specializes in complex integrated information system reviews and is experienced at issuing confidential reports under I Florida Statute exemptions. She will serve as the information ?i self -insured corporations. x,_' .. . . .. � . x o 8omeofthe d�n�Unohoo served include: ° ��nfCom|8ph�s " City of Deerfield Beach f ° M|am�adaCoun� " CdyofMiami Beach � Palm Beach Cnu�y ° School Board of c|�ufJadmonviUo Dade CountyCity of Miami School Board of Broward"" � Countv Alexandra is a director in McGladrey's information Technology (IT) Risk Advisory Services and business consulting practice, with more than 13 years of experience. Before oining A�xondravvaaemanager in'�� F — � ��ternoau��r�kand nomp/�nneprao�0000fm i Vn/.c~........-^`'_,----,"--"--.___' . . n ".y Four o��vu /w�yommm/m/yxnon�moron�ano years. Mevareaoofexperbme/ndude � _�' , � �__ _ ` " " 8�e�the c�n Alexandra ° M�m�DadoCoun�� ° Martin County i ° Palm Beach Coun� " Gou�F�hduYVa�r ^ c|�ofCoral Gables Management District ° Q�ofCoral 8phngo ° School Boo�nfBm*a � ° Ci�ofJocknnn�||e County 2 City of Miami, Dept. of * Miami -Dade School Boar'� Off -Street " YMCA �8m��o�n ° * I.Brian Technical Resource V 4 �b,ian.snhoble, X Brian isthe National Director ofPublic Sector Services. Heisprimarily responsible for the firm'n government, not-for-prufit,and compliance auditing approaches, amwell mafor the maintenance ofits Government Industry Manual, Nonprofit Organizations Manual, Health Care Manual, and Compliance Audit Manual. Brian provides technical support tothe firm'mprofessionals and |oinvolved Iwith the design and presentation ofinternal and external professional education courses. Brian has over 30years nfgovernment auditing experience i and is a certified public accountant, Brian will provide additional technical support and guidance pertaining tocompliance and financial aspects ofthe audit, when requested bythe audit team. Brian isone ofmany national resources that will provide technical training to the City byspeaking atour annual government CPEseminars and onvvebinora. � ^ 14 Individual license copies are located in the Appendix. McGladrey We are committed to continuous learning and professional growth. Our Firm's competitive edge is the high level of professional competence that we provide to our clients. All employees are expected to continually maintain "state of the art" skills for client service. 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 comply with the education requirements as set forth in Government 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. McGladrey's audit and accounting programs train audit professionals to provide the basic accounting and auditing services which have become the cornerstone of our client relationships. All professional employees receive at least 40 hours of continuing professional education ("CPE") per year. Most professionals exceed that amount since each office location also conducts extensive training throughout the year. All professionals who participate in audits of governmental clients receive a minimum of 24 hours of government audit and accounting CPE.every .two years in subjects directly related to: • The client's environment, including accounting unique to the industry. • Auditing techniques as they pertain to satisfaction of federal audit requirements. Yearly, we conduct seminars for our clients and friends which have covered emerging issues in the government sector. We will provide this training to the City, at no charge, for the life of this contract. We also provide technical newsletters and webinars throughout the year to our clients. The following chart illustrates the governmental continuing professional education hours obtained for the last two years by the engagement team assigned to work on the City: ob Feldmann 'j 76.0 tnton runson n ��s 72 nn`ov n. (Ula $e 59.5 G ri it (car - 54 nrr�s 54.5 _t chle l n o ss' im Watc i �� tea. e -- .'`.`. �` 70.0 `s 60 tla_I Scheble 84.5 Carol Ste Tarr Fleron 48 r, 4� - -� Sar,dou Mer tlus ..= 67.0 .+* t . — y'f--- �'• .:mod, •srµ` ¢q erica r t ;te t � 3 48 ( �:... ...... ....... � Imo=; SBC Supported by a strong tradition of continuing education, their in-house programs are designed to implement pragmatic approaches to learning and problem -solving. Improvement of technical knowledge, creative thinking, and analytical abilities are critical to continuing our exceptional record of performance. In conjunction with their membership in the Private Companies Practice Section of the AICPA, and GAO Standards on Continuing Education, their professionals are required to have a minimum of 80 credit hours of formal, firm -approved professional education every two years, with a minimum of 24 hours a year. Their office regularly conducts technical seminars to provide the professional staff with updates in recent developments in accounting and auditing.. Their training plan ensures that personnel attend the required member hours of Governmental CPE. Additionally, SBC sponsors annual seminars addressing topics that impact public sector clients. Generally, during the planning phase of the engagements, impacts of current year pronouncements are discussed with senior management. Recent FASB and GASB pronouncements are presented to client team members and provided to client personnel. SKJT&G SKJT&G affirms that all professionals assigned to the audit engagement have properly maintained the CPE requirements in accordance with the rules promulgated by the American Institute of Certified Public Accountants and Government Auditing Standards. Please see Appendix for documentation from the State of Florida Board of Accountancy indicating that Individual licenses are in good standing. McGladrev We have not discontinued any relationship with any of our public sector audit clients in Florida within the past two years. to SBC SBC has never been terminated from a contract. During the past two years the following governmental audit contracts expired and SBC was rotated off of the job: scriptiono SKJT&G cor trac ,financial stater naf4al-s; :single. au SKJT&G has never been terminated from a contract. During the past two years the following governmental audit contracts expired and SKJT&G was not eligible to re -bid. scri siyr';f: �o corltrac fnanaalat lane astateme11t. i McGladrey Pursuant to the Sarbanes-Oxley Act of 2002, all public accounting firms must be registered with the Public Company Accounting Oversight Board if they wish to prepare or issue audit reports on U.S. public companies, or to play a substantial role in the preparation or issuance of such reports. McGladrey is registered with the PCAOg and is subject to annual inspection requirements. The most recent report issued by the PCAOB with respect to its inspections of our firm is the 2011 inspection report, issued on April 23, 2013. The 2011 inspection included, among other matters, reviews of audits of financial statements for years ended from April 1, 2010, through March 31, 2011. The public portion of the 2011 PCAOB inspection report, along with our letter of response, is available at the PCAOB website. The PCAOEV 2011 inspection included reviews of audits of financial statements for years ended from April 1, 2010, through March 31, 2011. The report on that inspection was issued on April 23, 2013. The SEC has never suspended any of McGladrey's practices. SBC The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports. The PCAOB also oversees the audits of broker and dealers, including compliance reports filed pursuant to federal securities laws, to promote investor protection. The Sarbanes-Oxley Act of 2002, which created the PCAOB, required that auditors of U.S. public companies be subject to external and independent oversight. The members of the PCAOB Board are appointed by the Securities and Exchange Commission (SEC). The SEC has oversight authority over the PCAOB, including the approval of the Board's rules, standards, and budget. SBC certifies that we are in good standing with the PCAOB and SEC. The governmental industry insists that CPA firms on which they rely be a member of these Agencies and have a satisfactory peer review. We support this philosophy and urge you to include membership in these Divisions among your requirements for your external auditing firm. A copy of firm's PCAOB Registrant Listing is noted above. SKJT&G SKJT&G does not have any SEC clients. PCAOB fl CammMyMMwet4LPmYAMUmd d.1 MEWL. Assam. AlmneNsnLLo. ➢MOW, Po,. d CmmenY, PA Ennis. PeMm 6 Mod., PA. PeWen 6 Company, PA. LEA CLOW, Com.. SMw, Loom aMlmlyMmAmtem LLD Hamm, ELL kmr.m 6 FWNm, CPA's Coma M.Conhe, CPA, PA Ardr ewldn NOMMolimm. GPA OavUR. Gvmvf, CPA OLIO W.Ou6a Oh. and Company, PA May, OM d Matter. CPA PA ➢mmmNm.10,M EMI d LOHem CPAS, LLP. DerfreAM 0.P...di Mani OWE. - W 4nan,comb Co,PmkeeimalAfeovlaWn Bee Cub eS.Aler d Show CPAS 'P al:°sy OLP Mjc-1,1MM. OOCmY YALw CelnFE,pany, PA, CPAfa TARRCPA ryp SRC ,PA. OUGL1sA WLABROIL NH, JQNIN CROWN NEMETdROT IEIGLO,PA M, PI JOW.6,MMTELDERG dMMTNEY, CPA3, PA ...owl.Cpmmd C amanY. PA 0M,01.10,mme MCo., COM, PA WATSON d COMFANYPA IMma d Company On. A. Moan. CPA, PA CMOs PAIL%CPA PA COM,Fa 6 Wb,. Cxd AAOF.LLP PAs, PA ReeeniMU.dOmpa .PA GAMMA. COTPRIL4 JgckSONd HCA EITCR.LLP .EflPY LEE STANFORD AnamtWe maDVMm, PA Mk➢W U. Wm, PA ALM R. SWIFT, CPA PA Palm Mm,Fm,CPA DELEONSCOMPANY. 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WOW 6l.le, ofAm.RC. 6aFmr FbNe Un000 Mete, of M.O.. Please see the Appendix for letters of reference for McGladrey and our joint venture partners. Please refer to item (d) on page 8 for a full description of services to be performed by our joint venture partners. Detailed resumes of each joint venture partner are located in the Appendix. 18 1101.1:. • TEt..ZIE.4 McGladrey The audit for the City will be conducted from our Miami office which is located at 801 Brickell Avenue, Suite 1050, in downtown Miami. SBC SBC's Miami office is located at One S.E. Third Avenue, Suite 2100, in downtown Miami. SKJT&G SKJT&G is located in the city limits of Miami at 782 NW LeJeune Road, Suite 650, where all of the Firm's proposed audit professionals are based. McGladrey Our Florida offices have provided external audit services to the following clients within the past five (5) years, which are similar in size and scope to that of the City: 000,„ umber,,Email ress At& P=4". tyl` City of Miami Beach Patricia Walker, CFO • 1700 Convention Center Drive — 3rdFloor Miami Beach, 1., 33179 305.673.7000 twalker@rniamibeachfl.gov Miami -Dade County Sandra Bridgeman, Controller 11.1 NW 1st Street, Suite 2550 Miami, FL 33128 • . . 305.376.5080. ••• - • SB100@rniarriidade.gov . . $2,336,220 $3,890,000 2006 present 2011 —2015 • 19 4-41 West Paim Beach FL 33492 Miaml-r-lade 'School Board liM18111,':-FL-:•831 •-• Kirk Sherman, Couricil Auditor City Hall Suite 300 904 630 1625 $7, 2 82 ,300 • . . ' • , - • •2006 7:•2016 . • . •.:, • . • . • • • A copy of the Miami -Dade County CAFR for the year ended September 30, 2013 is included as a separate attachment to this proposal. SBC The following is a list of engagements within the last five (5) years is similar in scope of services to those requested by the City: pity of North Miami Beath',..:: Ms. Janette Smith , Finance Director . 17011 NE19 'Ave. NothTvliami Beach, FL 33162 • • 805:048.2930 . . South Florida Regionil Planning Council Mr. EdwardMcGann Director of Finance & Budget 3440 i-loilyV/Ood Blvd. Suite 140 Hollywood, FL'33021 city of Miami .Grclens • • Ms. Patricia Varney.- . - • , . . Finance Director 1515 NW167Street • • . • Miami pardOns, FL 33169 305..622.8000 • 1140,000 ..• . • ••::„ $40,000 . • • • -. • __ • -41Faktr, 2012 -.Present • 2011 -Present 2012 - Present • '..-- 0, -Z45 20 -:; 31M SKJT&G The following is a list of engagements within the last five (5) years similar in scope of services to those requested by the City: Name, ontact. Address, Miami -Dade County Blanca Padron, Deputy Director of Finance •11 .N.W. Miami, FL 33128 305.375.5245 City of NHami JoseFernandez, Direct�r of Finance Miami, FL 33131 305.4161330 City of Miami Community Redevelopment Agencies (Component Units of the City of Miami) 305.679.6810 Coconut Gove Business lmprovement District 2013 - $10,000 (A C�mporient Unit of the City . • . • • - • • --- - •-.-M8nny..-sGanzale-2 , Executive Director 3390 Mary .,„St., Suite•.130 Miami FL33133 3.05.461;5506 • _ .• .-• • --• - •-•-.13Osnitott-BeathCOnirritinityFe Boynton Beach) • Susan Harris, Director of Finance 710 N. Federal Hwy. Boynton Beach, FL 33435 Miami Sports & Exliibition Authority (A Component Unit ---.01.1110-itY of Kirk Menendez, Executive Director 3500 Pan Arnerican Dr. ';.MiarriL,PL.-33133 •••••:. . . . developrnen :_f 2005-10 0.034 5200 0 0 t1 2011-13 P Fiscal years 1997-2002, 2003-04, 2 one-year options to renew) .Fiscal years 1996-2000, 2003, 2007-10,2011-13 „... Fiscal years 2003-07, 2008-12, 2013-14 • „ • • • •:• Fiscal year 2013 (with annual renewals) - . Fiscal years 2008-12, 2013.18 Fiscal years 2009-12, 2013 (with annual renewais) 21 McGladrev If we are engaged by the City, you will be a priority for our Firm and each member of your engagement team. Our work load fluctuates based on a number of factors, including timing and currently pending engagements. Regardless, our firm has excelled at managing its human resources so that our work load never surpasses the ability of our assigned teams to devote the time and attention necessary to add value to our clients' organizations. Our ability to manage our workload is evidenced by relatively low turnover rates and is supported by clients' opinions of our service. The engagement team, along with City management, will design a plan that will ensure expectations are met along with responsive and timely delivery of services as required by the City. The engagement in - charge and staff will be solely dedicated to the City from start to finish for the audit. We believe this to be a team effort so that all team members understand their roles, expectations, deliverables and timelines. McGladrey has the bench strength of our seven Florida offices and our national public sector practice that we can draw upon to ensure that the City is served to the best of our ability. Our public sector team works diligently to ensure our client engagements are scheduled such that our client's timelines are considered and target dates are met. Following is a summary of the current government audit clients being served by our Florida offices with a fiscal year end of September 30th: Following is a summary of the current government audit clients being served by our Florida offices with a fiscal year end of June 30th: Ian eac County; ou n t�oa chool-Boa rowarc oru ;ounty urn oar As indicated previously, the engagement seniors and staff members will be 100% dedicated to the audit of the City. 22 S BC Following is a summary of the current government audit clients being served by our team with a fiscal year end of June 30th for which the team performs federal and state single audits: ligatiage. County-6 ou Board,:x ----giRISWWW „,„,,.,<_,,,,„,,,...,,,,,,j,,,,'-, . ':,•.F'' t ''',F*''ataVIR :giaggiliiita6Wk Hospital rifff81117411:41,--roragrAt-1 A"-W.W.Itinn!'!"4YriV",..ni pkv:Boratif4tities.onsgizattagOTatt 43EZiefrIV*0-if.g. .?:aitile.,.4-ainNiktiiairStOir,fr..g:Dflit7.4104.grRiEr..r-;t-rt7,94-3-M,ietTi,:rer,..Ali-:.,0_, ;‘0,41SArgiiir- a‘ .e. . ii chop 0 tailitiAlaw ',Vk4t'':'"-T%=',y,-,,r-,,r.;.,,,,r,,..-,' _ '-1,1kt4g#:g'E±r4,,A Following is a summary of the current government audit clients being served by our team with a fiscal year end of June 30thfor which the team performs comprehensive financial statement audits: riF Following is a summary of the current government audit clients being served by our team with a fiscal - year end of September 30th for which the team performs comprehensive financial statement audits: —"' -.: ,ofMiarnir-4641., Q e q.',Sanitation Employeesire Trust_., 0 •_, Trusts - eIfiti rVgttatfgOlifteggffr District.. ;L.-- ----K,,,,,,,- :aEnVlaii.42tVg'inWliASEWt."rntLiZr Tn.k.g.. -,it --•'-::: - Housing Finance Aationt,pot BrowardOther-Managed . e 1 lfilifitfir RevitaJization• 3:!!':igAT6. 7 .-; -.:Miami '.',6u$iti461-CROVErgiaratfrari • iami Beach Conven:p • City f Miami James L Knight Center • Miami Beach Visitors and:. pfitOtigrxi,14.,..)REIty „.„ • Clerk' ofthe..7 Circuit1 r' County ...,, ._..„ wgt ---2914n 90 Th-.• * f- -..; '-:•- SouthFlorida.. WOO:, Planning Council - 0 6, ,_.--14-th-4BP:....J6'•,....., , -Clerk Circuit County ,. mit 1 ,--1:, Florida 0:0,__...0011,3,4,_.pr• :s-_,„ , , ... iiT ooz:]ofar:--,,z,-m51_-p-„ _ Following is a summary of the current government audit clients being served by our team with a fiscal year end of September 30th for which the team performs audits of the basic financial statements: 23 EN ffti SKJT&G '• ' SKJT&G's recent, current and projected governmental projects workload, either as primary contractors or subcontracts with the fiscal year ended September 30th, include the following: • Miamt bade ounty • tartil Sports & Exhtbitio.n Authority •:>y :City of Miami-Commurlaty'RedrAgenctes • ,sH ynmmtonBeach ConttVRe_d Agency r, c Coconut Grove Business imp Drstrtct f t ubIic Hearth rust ..-... _:- SKJT&G has sufficient resources to serve its current governmental clients, including serving the City as subcontractor auditors. McGladrey December 4, 2013 Our non -SEC audit practice is subject to the triennial peer review requirements of the American Institute of Certified Public Accountants. As specifically required by the standards for such reviews and our membership in the AICPA Governmental Audit Quality Center (GAQC), a representative sample of the approximately 1,000 audits that are performed annually in accordance with Government Auditing Standards, including approximately 600 single audits, were selected for review. McGladrey's system of quality control for the accounting and auditing practice applicable to non -SEC issuers in effect for the year ended April 30, 2010, was subject to peer review by the firm of BKD LLP, a GAQC member firm. That review included a representative sample of health care, government and nonprofit engagements. Under the peer review standards, firms can receive a rating of pass, pass with deficiency(ies), or fail. McGladrey received a peer review rating of pass. The full report is being provided to you, in the Appendix, to comply with requirements of Government Auditing Standards. We trust that after reading the attached you will recognize that McGladrey's quality control policies and procedures for performance of audits in accordance with the Government Auditing Standards continue to meet the high standards set by the AICPA. BKD, LLP discovered no findings or management comments when conducting their review. 24 November 30, 2007 Included in the Appendix is a copy of the external quality control review report dated November 30, 2007 as prepared by BKD, LLP for the accounting and auditing practice of McGladrey for the year ended April 30, 2007. This quality control review included a review of one of our government entities. The full report, an "Attachment to the Peer Review Report of McGladrey" and our Letter of Response to the report are being provided to you, in the Appendix, to comply with requirements of Government Auditing Standards. We trust that after reading the attached you will recognize that McGladrey's quality control policies and procedures for performance of audits in accordance with the Government Auditing Standards continue to meet the high standards set by the AICPA. SBC SBC is devoted to quality, and has taken extra steps to ensure it meets the highest professional standards of quality. Every three years, its quality controls are examined by specially trained CPAs from other firms. SBC is pleased that it received a pass rating in the two most recent external peer review reports, meaning that the firm adheres to the most rigorous standards of our profession. Since the core of their practice serves governmental/ nonprofit entities, the firm's reviews were comprised almost entirely of governmental organizations. SBC has successfully participated in the AICPA's peer review for over 28+ years. We have always met or exceeded the required professional quality control standards for an accounting and auditing practice established by the AICPA. Additionally, our firm has a quality control partner who ensures our work product meets internal and regulatory technical standards as well as quality compliance on an annual basis. SKJT&G A copy of SKJT&G's two most recent external peer review reports, dated December 6, 2013 and August 17, 2010, can be found in the Appendix to this proposal. The scope of the reviews included government, non-profit and for -profit engagements. 25 McGladrev There has been no regulatory action taken by any oversight body against the Firm. In addition, as a result of the Federal Government and the State of Florida randomly selecting governmental audit engagements to be reviewed, several McGladrey engagements have been reviewed under that process during the last three (3) years. The reviews resulted in no findings or deficiencies. SBC SBC has not had any federal or state desk reviews of its audits during the past three (3) years. SKJT&G SKJT&G has not had any federal or state desk reviews of its audits during the past three (3) years. McGladrey stays abreast and is well aware of the activities of the various accounting and auditing standard -setting bodies such as the AICPA, GASB, FASB and the Auditor General of the State of Florida. We maintain a close affiliation with professional groups within the government industry, including GFOA and FGFOA. We actively participate in the standard -setting process through our membership affiliations and our process of responding to various exposure drafts issued by the GASB and FASB. Based on our experience and direct involvement with the standard setting bodies, McGladrey is in a unique position to .provide the County with analysis of current accounting, auditing and financial reporting pronouncements and their potential impact on the County. As your auditors, this will allow us to keep the County apprised of emerging issues, including regulatory and technical developments that could affect financial reporting and business operations. See full listing of regulatory body representation on following page. 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 departments and agencies, and close working relationships exist with key officials of the Government Accountability Office and the Office of Management and Budget. Our Firm additionally serves on the AICPA State and Local Government Expert Panel and the AICPA Executive Committee of the Government Audit Quality Center. The importance of these relationships is magnified by the dramatic increase in federal funding and increased demand for transparency and reporting under the American Reinvestment and Recovery Act (ARRA). 26 Val samplingpif current Regulatory Body representation includes: Bruce Jorth John Keyser • AICPA Professional Ethics Executive Committee • PCAOB Standing Advisory Group • PCAOB Pricing Sources Task Force Scott Pohlman Brian Schebler Leroy Dennis • Center for Audit Quality SEC Regulations Committee • GAO Advisory Council on Government Auditing Standards • Chairman of the AICPA Governmental Audit Quality Center Executive Committee • AICPA Practice Monitoring Task Force — A-133 Subgroup • SEC Advisory Committee on Small and Emerging Companies • Center for Audit Quality Audit Quality Indicators Task Force • AICPA Uniform Accountancy Act Committee • AICPA Federal Legislative Task Force Mike Lundberg Sar Lord Josie Hammond • AICPA Depository and Lending Institutions Expert Panel • AICPA Employee Benefit Plans Expert Panel • AICPA Employee Benefit Plans Audit Guide Revision Task Force • AICPA Employee Stock Ownership Plans Task Force �/� N�0 ME 0 ( / ( ( i ( ( ' � ` / ` ' / / Phyllis Deiso Center for Audit Professional Skepticism QualiWorking ty � Group-|ndeoendencoObjectivity . and JohmNicolopouno * A|CPAEmployee Benefit Plan Audit Quality Center Executive Committee Pau|Nookeu NINE �� Linda Abernethy Matt C ofOsmd / / / . ' ` . ` ThommoBurtner ° A|CPA Stockbrokerage and Investment Banking Expert Panel u'naeuga AICPA State and Local Government Expert Panel %NORM * AJCPAIn-Process Research and Development Task Force Vii �� a Information Management & Technical Assurance Executive Committee � | 28 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 Technology Resource Management Services 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. TIMELY INFORMATION RSM McGladrey Pccoircre:SaJbiciem'_ r4 Krim ,mXim Industries lCasdi tnremries Marvn: imn, rytxSJupk rataaev, keel Fade Ha:dS'dTilbnrm7 a morn Fricxix EtaaveroJs: nleaan ern Indus -Dies • Careers About Press Everts Public Sector Learning Series Web Seminars for Government Entities Based on our Imewiedge reissues affecting govemmentenbdas, we've developed IAIs series elmformafim Web seminars on topics UJat could Impaetyou in the coining menthe. You're Invited toletn us for one mall of mese sassier., Which are focused an specllicfacets lemur operations. Formore information ode register fora Web seminar, simploNnk on a IlnkbelotY. 1.1IX-Polproltl prone ._..._.._.....,__..._..._:..._. iee dng te0Snhcar. so+V View recording orEaptamber9 Web seminar f,V •enured Eklloo Snrvarrea magi ter feet redpclinn strategies for eteerrineetai entitles View recorcin7 of Baplambel 17 Web serrdnar ttotoinrl and mactina in Mud in en ornmerdal entities 1!lewrecoidmg etas September 27 Web seminar rewtr�oet ins mcmf out cllesbnollofl View mrrralnn Miele, leWoh gemin r 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: • Muse — 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. • National A&A Insights — an electronic newsletter covering the latest in audit and accounting developments relevant to all industries. McGladrey We are familiar with the independence standards promulgated by the American Institute of Certified Public Accountants ("AICPA") as well as those contained in Government Auditing Standards, issued by the Comptroller General of the United States. McGladrey unequivocally meets the independence requirements relevant to audits of governmental units. In all matters relating to the audit work required by the City, McGladrey is free from personal and external impediments to independence, is organizationally independent and will maintain an independent attitude and appearance with respect to the audit of the City. McGladrey is free of all obligations and interests that might or would conflict with the best interest of the City. 29 McGladrey has been providing external auditing services to the Department of Off Street Parking for the past seven years and provided audit services to the City from 2007 through 2010. We do not believe that these professional services constitute a conflict of interest relative to performing the proposed audit of the City, as such services are allowable in accordance with the independence standards promulgated by generally accepted auditing standards and the U.S. General Accounting Office's, Government Auditing Standards. SBC SBC affirms that it and its officers are independent of the City and all of its component units. SKJT&G SKJT&G affirms that the Firm and all of its professionals are independent of the City and its related agencies, as defined by generally accepted auditing standards and the U.S. General Accounting Office's, Government Auditing Standards. l The following is a list of SKJT&G's professional relationships involving the City of Miami and its related agencies during the past five years: 1 • They were the subcontract auditors for the City of Miami for the fiscal year ended September 30, 2007 through September 30, 2013; • They have been the primary auditors for the City of Miami Community Redevelopment Agencies from fiscal year ended September 30, 2003 to the present; • They were the primary auditors for Bayfront Park Management Trust from fiscal year ended September 30, 2008 through September 30, 2012; • They have .been the primary auditors for the Miami Sports and Exhibition Authority from fiscal year ended September 30, 2009 to the present; and • They were the primary auditors for the Coconut Grove Business Improvement District for fiscal year ended September 30, 2013. They don't believe that any of the above professional services constitute a conflict of interest relative to performing the proposed audit of the City, as such services are allowable in accordance with the independence standards promulgated by generally accepted auditing standards and the U.S. General Accounting Office's, Government Auditing Standards. McGladrey During the last five (5)years, we have not been a defendant in any litigation or regulatory action arising out of professional services performed for any state, county, school district, or municipal governmental entity. This representation encompasses our nationwide practice at McGladrey. There has been no federal or state desk reviews, field reviews, or disciplinary actions taken or pending by any oversight body against the Firm or the Florida practice during the past five (5) years. Should any disciplinary actions or complaints be filed against McGladrey during the contract period with the City, we will make an immediate written report to the City of any such irregularities or illegal acts. In addition, as a result of the Federal Government and the State of Florida randomly selecting governmental audit engagements to be reviewed, several McGladrey engagements have been reviewed under that process during the last five (5) years. The reviews resulted in no findings or deficiencies. SBC Throughout the history of SBC and for the past five(5) years, there has been no disciplinary action taken against the firm or any of its partners, managers, sub-consultants/contractors or any other key personnel. As a leader in the governmental industry, strong relationships exist with Florida's Governmental offices which enhance their ability to obtain prompt responses to inquiries arising from technical procedural questions. SKJT&G There is no current or pending litigation, or any litigation or proceedings that occurred in the past five (5) years, against SKJT&G, its partners, directors, managers or other professional staff. As described in item h. above there are no current or pending litigations or proceedings involving the firms, its partner, managers and/or other key staff members relating to services performed for any state, county, school district, or municipal governmental entity. None of the professional staff of McGladrey, SBC, or SKJT&G have been involved in any bankruptcy proceedings. 31 We have provided a summary overview of our audit approach which helps to highlight and emphasize our clear-cut ability to furnish the required services in a thorough and efficient manner. Our audit approach and methodology is focused on listening to and understanding you and your organization, not only the flow of transactions and internal controls, but also your strategies and business risks. We take a risk -based approach focusing on key transaction cycles and account balances with an emphasis on internal controls. This enables us to identify key audit components and tailor our procedures to the unique aspects of the City's business. We are often commended and recognized by our clients for the thoroughness of our audit process. In summary, development of the specific audit plan is accomplished through: ❑ Meeting with the City's management to obtain an understanding of your business concerns and challenges; ❑ Thoroughly understanding and documenting the accounting and information systems; ❑ Identifying major areas of audit risk; ❑ Evaluating the design and operating effectiveness of internal controls; ❑ Coordinating the audit process with the Chief Financial Officer and key finance and administration services personnel; ❑ Performing tests of compliance; ❑ Utilizing interactive data extraction software (IDEA) to identify major and unusual transactions for further. testing; ❑ Utilizing statistical sampling in selecting items for testing by compliance and/or substantive tests where it is determined to be effective. Such as: o To test internal controls that we plan to rely on to reduce the scope of planned substantive tests; o Substantive tests of account balances and legal compliance for both financial audit and A-133 compliance audit; ❑ Reviewing major sources of information such as City's budget organizational charts, and procedures manuals; O Obtain key performance indicators used by management (i.e. enplaned passengers, water pumped, emergency transports, etc.) for use in analytical procedures and review; ❑ Evaluating economic and industry factors affecting operations; ❑ Thoroughly understanding and documenting the internal contro systems over key transaction cycles (i.e. procurement, payroll, revenue and cash receipts, capital assets and debt); O Evaluating information technology system access controls for key accounting and information systems and effectiveness of automated internal control functions (i.e. payroll submission, online receiving, purchase requisitioning); ❑ Using analytical procedures at the planning stage to identify specific risks or errors in the financial statements or of potentia compliance violations; ❑ Performing testing on interim balances to minimize the amount and timing of year end testing; ❑ Using analytical procedures to perform substantive tests and final review of the financial statements; O Performing substantive testing of balances. 32 the following diagram provides an overview of our overall approach and methodology plan: Understand Risk Further audit the client assessment procedures Planning Phase The first step of the audit is preplanning, which involves meeting with those charged with governance and the County's management to clearly identify the lines of communication, perform a risk analysis, discuss audit scopes and alternatives, discuss any concerns and set expectations. We will also establish a preliminary timetable to ensure a smooth audit process. A thorough understanding of your organization and its operating environment is essential for the development of an audit plan for an efficient, cost effective audit. During this phase, we will meet with appropriate personnel to update and document our understanding of your operations including business concerns and challenges and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide.. Our work effort will be coordinated so that there will be minimal disruption to your staff. During this phase we will perform the following activities: • Review the regulatory and statutory compliance requirements within which the City operates. This will include a review of applicable federal laws, state statutes, ordinances, resolutions, debt instruments, contracts, other agreements, and minutes of meetings of the City Commission and various committees. • Review major sources of information such as the City's budgets, organization charts, policies and procedures manuals, and other financial and management information systems. • Document and update our understanding of the City's internal control processes. • Document and update our understanding of the accounting and information systems. • Consider the methods that the City uses to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation by the City. • Identify and resolve accounting, auditing and reporting matters noted during planning. 33 Control Environment and Risk Assessment Internal Control Evaluation McGladrey will evaluate the City's system of internal control to assess the extent it can be relied upon to ensure accurate information, to ensure compliance with laws and regulations, and to provide for efficient and effective operations. Our evaluation will include: • Review of the system, which is primarily the process of obtaining information about the organization and the procedures prescribed and is intended to serve as the basis for tests of compliance and for evaluation of the system. • Tests of key controls, which are performed to provide reasonable assurance that the key accounting control procedures are being applied as prescribed. Data Processing Review, a review which is primarily to compare the calculating operations of the computer with the desired results. A review of controls used in the computer center to assure protection of files and prevention of processing errors and a review of the data processing operations shall also be made. Risk Assessment The development of our audit plan is dependent an our understanding of your operations and our assessment of current risk factors. This approach requires the careful exercise of professional judgment developed through extensive experience with the City and other government audits and is based on our assessment of risk of error in the financial statement line items and for the City as a whole. As a result, we will focus our audit effort in the important, high risk areas and minimize our time in the low risk areas ensuring you of a cost effective and efficient audit. During this process, we hold brainstorming sessions amongst our audit team and our other Florida audit teams to constantly reengineer our approach, add best practices and add elements of unpredictability every year to our audits. Audit Fieldwork Phase Fieldwork is the largest part of the audit process and includes both substantive audit tests, such as confirmation work, and analytical review, such as variance examination. Interim fieldwork includes many planning activities mentioned earlier including detailed risk assessments, interviews of key employees and systems documentation. Interim testwork includes testing of controls and preliminary testing on compliance and other areas for both the financial and compliance audits. Computer Audit Assistance McGladrey provides computer audit assistance through its Information Technology Risk Advisory Services Group whose members have extensive experience and training as EDP auditors. These computer audit specialists, together with the audit team will identify the EDP controls which need to be evaluated and the opportunities to implement computer assisted audit techniques. During this phase, we will determine the extent to which we can efficiently utilize computer -assisted audit techniques ("CAATS") which are McGladrey audit procedures performed with the aid of EDP equipment. CAATS may involve the use of audit software which McGladrey developed for general use on various clients or may be developed for a specific engagement. CAATS can be used to perform a variety of time consuming detail testing 34 Such as: footing files; testing for incomplete data; applying Benford's Law and sorting files in any order for certain analytical procedures. CAATS can also be used to perform a variety of tests of controls to evaluate either the design or the operating effectiveness of controls, such as: selecting a sample for re -performance or inspection procedures; testing access to critical programs or files and testing programmed application controls. Completion and Reporting Phase Our approach to the audit would include, at a minimum, the following reviews of the financial statements, audit reports and workpaper files: Review Engagement Performance and Administration Review, done by in -charge Fairness Review, done by engagement manager Partner Review, done by engagement partner Concurring Review, done by concurring review partner Nature of Review Work of all assistants in detail, including workpapers, financial statements, audit report, compliance reports and management letter All workpaper files, financial statements, audit report, compliance reports and management letter Financial statements, audit report, compliance reports, management letter, workpaper files for significant and critical areas, concurrence with conclusions of engagement team Financial statements, audit report, compliance reports and management letter. Workpaper files for significant and critical areas, concurrence with conclusions of engagement team. At the conclusion of the audit process, we will issue the required opinions as described in the scope of services section of the RFP. Our management letters will discuss internal control recommendations and weaknesses we identified as part of the audit, if applicable. The letter will also include observations about accounting methods and procedures, business and industry practices or issues, operational ideas and suggestions to further enhance the City's operations. We will advise you of any new accounting pronouncements that have been or may be issued and indicate their potential impact on you. "Lights -Out" Approach A key aspect of our audit approach is "lights -out". Our "lights -out" approach requires our senior team members to be in the field early and often. This means that you will see the engagement partner and the concurring partner during the audit in your offices. We do not perform reviews remotely or "in the office". Rather, we conduct them in real-time in your offices. This helps ensure that you will not have any late surprises that are identified by the partner or concurring partner reviews. This also provides for increased efficiency in the audit and makes our senior professionals available to City staff throughout the audit. We complete all reviews in the field, issue our opinions, and turn out the lights and leave the City facility. 35 ( v �^ / { � Transparency and Communication VVewill communicate any internal control deficiencies found during the audit. Significant deficiencies and material weaknesses will beidentified inthe report oninternal controls. Deficiencies discovered will bereported |nthe management letter. We will make a written report of any irregularities or illegal acts of which we might be made aware and will report such findings immediately to the elected official or City Administrator. Any nonreportable conditions which may be discovered will be reported in a separate letter to management and will be referred to in the report oncompliance and internal controls. Aodescribed inour transmittal letter, we ensure constant communication and transparency in the audit process through the use ofour web -based dashboard and project trackar. The project tnanKnroncumulateotheota(uonf pending items, open issues and questions, any potential control deficiencies, and any other matters of audit significance. Samples of the project tracker reports are shown below and on the next page: Engaciement Dashboard Activity Summary as of, Rsk Management July 16, 2014 December 7,mw 75m ms Listing of PBC Items or other open points not provided: Transaction Cycle # of PBC items pending nmoem Pending Post Due ,ate 3=�:_��a Listing of upcoming PBC Items due: Transaction Cycle mcm= Due Date �QiWAN �� ~ ` 36 (•• ( ( • MOM •;;;;;;;;;::. 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FAi-Migg-.W4A*. w;MN"-_,;',---70.-:;',TA0--...-'',•*T;;;AR titf4:-.ZMI sit.4iiiiiailWfa:z.;;;;A:_-,Aq:3;-:..--,;;;4'.;;14,7...;;;--n;:Vg';•;;.=;;;:z;;;;!.;;;,-; ;;;;;;-.;i:',An;;;;;,. ;•,;;;?a.'-;-,t';;;3; '-,•;.i,1;-;_,A ,;-"Ik :;;;4;;;;41V E3-0.",0Mi 4.._ ....,".5"-E-7, a4,;"-,i;t7-:71, ,..;--..,;-.=. ;;;;;";;;,•-;',;;;,-;"-;•tf;:,..,I-•;; ;.';';;;;;,..7.55-,-",:gylzs:,,,t,ag', --%,-71.;,':.-- g3_41.4wIctR.0.q1A1_4/514-ix,..:w.4127)02L29.112 .;_,;;;;,--;1;yQ'S2,V;MW;;;;4.9.11-.;;X..miz,g;;-e.t...1;:-;;:gi-,0;g;,4e1.;;-1;;;;;cfz, -;••;;;-4-4,,,,;;;:zi:;;;• ?Fe.A.1724M; •A;;;.w.,,,-,...xg ;?4-A-Z,. ;- 3. 014 :::_;-;...;;;;;;;;;mz-g; MariZ.4.--a.':a ,..-0; RE-;.,7;;;;;;,2,;0B5;:.-, •-q-4A-41.1"..;EMS.a.+.".- ;;;`,..,-;,,,R1.-74,-,i; ;.34.1.a.;;;I; :=3;t43ffi ,g,`Z...-.-',fa; t'X' ;---.; -. ;',.--W.,;;;:l.'zi.;;;,;...,J.V. .,',..1,,,Iki:ef,,,M;;;',.0.,;:;,:e.;;;;i,, .-fe;;CA,;;;;:.;1`.A ';;,,P.:-',,:?1,X;;;,;. ai4X4.i7tIAM ; ': VA; — -.._,W04-,4% ;;;VAT,-,A--.1*-1,-..4&;7--.,-- .114,--4.4t. vg;:m.AFVO,-A ;;IMWM --gAnglgrA 207g,--t ;--;30.;21 W.,__FAT,,, t;31:.;lo20udyNnaljr-M**kie'dul.-Akk:;7.-;;;;;;5:.. -07/0.2/2012 '-.,';--tO:fiTif;-:.3;* ;..,4'-...-,,t;(,; .5 .-;tfe; F,ISt0i;:-. ti2,4-;.f.i;;;g '.1:- AigiT,..ai,;;;;,-;;/i,•%;-'2;;;,;;• •:-.,;:;-Y-,;;-&;=;;4•-,.";;;;,kr---,3i4;;;;:""AK ;;;'-'••;;;'•-t*---',E1-;,:'-"•*;g:A.,--, The following chart depicts our proposed audit timeline for each fiscal year beginning with 2014 which may be modified based on discussion with the City's staff during our audit planning meetings: .,,,,„.„,„,,,-,,,h,„ Aothi-10:0,:;;-•.„4, ,• , •-•,., S.' „.,-- • , 7, if(iiiiii6!Pliiii!:ilitafatinga Pre -audit meeting Planning and planning updates iioosikkl61,iitoogg Interim audit activities Final audit activities iilVar igiafi'MR-60114.14:SfAtima Final adjustments and corrections to final statements Draft management letter Issue auditorsreport Issue sirigle audit reports Exit conference- presentation of audit reports and management letter to City Council Iv INV ig:Atir*iw_i4:::_tvzv-g-gip-io*p!io,,:::ttqtp!4:v-*,L:&-:ti lial - itaila gailli SESS Of Ma an: taggit-f;. ffiregoke esem: 02:00 ' — -..-4-425.4iii i '. ;,--•,.figgattgotii Itittg2Z1-04:04.i Z;;:i: '--- ,-......., - -",-,.;,,-;;;;;;;;;,,, tfam-rA - .--- ir;;;;;;--&-;: ,,;-fts35.,:omg x. - ;,--:;;;;4;;;;%;,g;,z-w; ZMAAft-k _ Ji,,l • i-" A 37 (1x.aaxr. McGladrey offers the City an experienced local team backed by extensive national resources. Our team has audited dozens of local governments in Florida and you can have confidence in our skill, knowledge, and experience. Beyond our local commitment, we can call upon the vast resources of McGladrey's national practice to address emerging issues and intricate regulatory topics. Such depth of knowledge and resources can help ensure that your financial reports are accurate and can be relied upon with confidence. McGladrey will perform an audit of the City's financial statements for the fiscal year ending September 30 2014 through 2016, with the option to renew for two (2) additional one (1) year periods. Our examination will be to the extent necessary for McGladrey to express an opinion on the fairness with which the basic financial statements present the financial position, results of operations and changes in financial position in conformity with accounting principles generally accepted in the United States of America. The audit of the basic financial statements of the City will be performed in compliance with the requirements of: • Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants; • Government Auditing Standards, issued by the Comptroller General of the United States; • Federal Single Audit Act of 1984 and Federal Single Audit Act, as amended; • Florida Single Audit Act, Section 215.977, Florida Statutes; • Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations, Office of Management and Budget; • Audits of State and Local Governmental Units, and Non -Profit Organizations, Audits of State and Local Governments (revised) issued by the American Institute of Certified Public Accountants; • Regulations of the Florida Department of Banking and Financial Services; • Rules of the Auditor General, State of Florida, Chapter 10.550; • State of Florida Auditor General Selection Guidelines, 2007; • Section 11.45 and Chapter 218.39 Florida Statutes, and any other applicable Florida Statutes; • Auditing Standards Generally Accepted in the United States of America (GAAS); • Any other applicable federal, state, local regulations or professional guidance not specifically listed above, as well as any additional requirements which may be adopted by these organizations in the future. Upon completion of the audit, McGladrey will prepare the following: • A report on the fair presentation of the basic financial statements in conformity with accounting principles generally accepted in the United States of America; • A report on the internal control structure of the City included in the report on internal control over financial reporting and on compliance based on an audit of financial statements performed in accordance with Government Auditing Standards; • A report on compliance with requirements applicable to each major Federal program and State projects and on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10.550 Rules of the Auditor General; • An "in -relation -to" opinion on the combining and individual fund statements; • A Single Audit in accordance with the Federal and State Single Audit Acts and will provide any required letters and schedules as related to this audit; • A management letter in accordance with the rules of the Auditor General of the State of Florida which. 38 ' / 1911109H �m . m� ^*wWewill cb* muninabaany significant dofioiencjasidentifiadduhngthaoudd. Significant deficiencies that are also material weaknesses will be identified in the report on internal controls. Deficiencies discovered will bereported inthe management letter. VVewill make animmediate, written report ofany irregularities or illegal acts of which we might be made aware and will report such findings immediately to the City's Auditor General, Finance Director, CFO, City Manager, Audit Committee, Mayor, and City Commission, modeemed ethical inaccordance with professional standards. We will report to the City Commission the Audit Committee, each of the following: auditor's responsibility under auditing standards generally accepted in the United Gbaton of America significant accounting policies; management judgments and accounting estimates; significant audit acUunbnanto; other information in documents containing audited financial statements; disagreements with management; management consultation with other accountants; major issues discussed with management prior boretention; any difficulties encountered in performing the audit. We will prepare a detailed management letter and provide 60 copies in addition to an electronic copy. Our comments cmthe management letter will mention: • Whether irregularities reported inpreceding audit(s)have been corrected; • Whether recommendations made inpreceding audits have been followed; ° Whether the financial report filed with the Florida Department of Financial Services ie in agreement with the annual audit report for the period; • Recommendations to improve the City/o present management accounting procedures, and internal control; � Any violation of the laws, rules and regulations discovered within the scope of the audit; � Any illegal expenditure discovered within the scope of the financial audit; m Any improper or inadequate accounting procedures discovered within the scope of the financial audit; ° Any failure to properly record financial transactions discovered within the scope of the audit; w All other inaccuracies, irregularities, shortages and defalcations discovered within the scope of the financial audit; ° Review of the provisions of Section 218.503U\ Florida Statutes, "Determination of Financial Emergency"; * Compliance with Auditor General's rules; and * A Review of compliance to the Qtv/a investment policy; specifically the cash flow analysis, liquidity eauemomont pnooeaa, benohmarking and written procedures regarding all investments (including those under the management control of the City staff and the Investment Advisor. INN! :•>::::: fd'd6t�b: *HMI 4N.4ENNNN a:Nrrrnt We will provide the City with: • Assistance in the preparation of the Comprehensive Annual Financial Report to the extent that it does not violate independence standards. ➢ Proofreading the entire document > Verification of the implementation of recommended improvements from the prior year's submission to the GFOA under the Certificate of Achievement program > Verification of the implementation of new accounting standards and pronouncements > Overall review including layout, design and suggested improvements ➢ We will provide 60 copies plus an electronic copy • Technical assistance as deemed necessary to ensure the City meets the requirements of the GFOA Certificate of Achievement for Excellence in Financial Reporting Program. If the City issues any official statements in connection with the sale of debt securities during the contract period, McGladrey will issue upon request, a "consent and citation of expertise" as the auditor and any necessary "comfort letters" and other documents as necessary in connection with the sale of debt securities. We agree, at the expense of the City, to have the audited financial statements of the second year of the contract term submitted as part or our annual peer review program. We will provide the City with annual government training awarding at least 8 hours of CPE credits per staff member, at no charge to the City for the life of the contract. We will notify the City: • Regarding any audit adjustments required to give the City adequate opportunity to respond. • If any regulatory or other government agency requests a review of the audit workpapers concerning the City or any other government client audited by McGladrey • If any disciplinary actions or complaints are filed with any regulatory bodies against McGladrey or any employees of McGladrey. Both Bob Feldmann, as Client Service Partner, and Donnovan Maginley, as Audit Partner, are the "key" designated contacted persons for the City. They both can be reached at 305.442.8801 or by email at bob.feldmann(a mcgladrey.com or donnovan.maginley(cr�mcgladrey.com. Either Donnovan Maginley or Anil Harris, the audit manager, will communicate with the City Manager or designee, the Audit Advisory Committee, the Finance Committee or the City Commission, as deemed necessary. They will also be available to attend the City Commission meeting and report and respond to any questions, at the time the audit report is submitted for acceptance. 40 d:!:rota:r. xasee McGladrey uses statistical sampling in selecting items for testing by compliance and/or substantive tests where it is determined to be cost beneficial and efficient to sample the population. To assist in the selection and evaluation of the samples, IDEA, a statistical sampling microcomputer software package, will be employed to ensure the most efficient sampling techniques are used. Our Firm has an Audit Methodology Manual which contains procedures for the control and evaluation of sampling risk, selection of samples and evaluation of sample results. Audit sampling will be used in the audit to perform four kinds of tests: • Compliance tests of internal accounting control procedures that we plan to rely on to reduce the scope of planned substantive tests. Substantive tests as part of the audit of the governmental unit's basic financial statements. Compliance tests to provide reasonable assurance that internal control (accounting and administrative) procedures used in administering federal and state financial assistance programs are being applied as prescribed. Substantive tests of compliance with laws and regulations as part of the audit of the basic financial statements and for the purpose of reporting on compliance with laws and regulations as they relate to the schedule of expenditures of federal awards and state financial assistance. For the audit of the City's financial statements, we anticipate that statistical sampling will be used to determine sample sizes for tests of payroll expenditures and non -payroll expenditures, as well as specific revenue types. Although the Single Audit Act does not require statistical sampling, it does require that a representative number of transactions be selected from each major federal financial assistance program. We will use professional judgment in determining the methods, and extent, of sample selection, using recently updated professional guidance depending on the size and nature of each major program or project. Testing for such items as revenue cycle/accounts receivable, payroll and general disbursements, capital asset additions and deletions, and other transaction cycles are usually planned for an "off balance sheet" date during interim fieldwork in order to enhance engagement execution and reduce the extent of year- end testwork. 41 . ( ' [ Our audit approach requires the use of analytical procedures to assist in planning the nature, timing and extent of other auditing procedures. ` / / f ( ! / � The primary focus ofanalytical procedures employed adthe planning stage iuthe identification ofupocifio doko or errors in the financial statements or of compliance violations. By considering unusual or unexpected balances or relationships, analytical procedures help to direct our attention \n areas with the highest potential for material misstatement. Preliminary analytical procedures may also identify unfavorable trends orother matters. Analytical procedures will be performed at both the government -wide and fund level financial statement and will include the following, where applicable: ^ Comparison oforiginal budget (revenue sources and appropriations) toactual amounts. ^ Comparison ofmajor revanue.expansea.andaxpenditupoomuuntsbo: — Preliminary expectations based onbudgets and forecasts. — Prior year's amounts, ^ Consideration, to the extent apcd�a�e, of the marb�financial kev man(�a| relationships in relation to f—' preliminary expectations to determine if there are unusual or ^ unexpected balances or unexpected � ( � ` ' � / . ` � ` ^ Analytical procedures will be used in substantive testing for certain revenue and expenditure activities, when deemed efficient. I 42 . ' • MOM NNNNNNIIN :ra:uss: Our engagement costs reflect and include the audit objectives and scope of services outlined in the RFP. McGladrey's policy is to estimate fees at amounts that are highly competitive but that will enable us to respond to your needs and provide the quality of service that an organization the size and complexity of the City requires. In general, our fees are based on the level of experience of the individuals assigned. Our fees reflect a substantial investment by McGladrey and demonstrate our sincere interest in contributing to the City's long-term success. Our proposed all inclusive fees for the fiscal year 2014 through 2016 audits are as follows: Price for fiscal year 2014 Start -Up Costs (in initial year) $ 15,000 Additional Costs Associated with Year 1 Audit Engagement Fees 489,000 504,000 Less Courtesy Discount (49,000) - Total-Net-Price-for-Fiscal-Year-2014 $ 455.000 Price for Fiscal Year 2015 $ 455,000 Price for Fiscal Year 2016 $ 455.000 Price for Fiscal Year 2017 $ 465,000 Price for Fiscal Year 2018 $ 475,000 The actual fees billed in each year above will not exceed the amounts noted above unless unanticipated -- -- changes in the scope of our work are required due to (i) a change in the operating size of the City, (ii) a change in applicable laws, regulations or generally accepted auditing standards as applied in the United States, (iii) new accounting standards are issued that have a significant effect on the City and/or (iv) the incomplete or untimely receipt by us of the information on the client participation list which significantly affects our ability to perform our audit procedures on a timely and efficient basis. Rates for Additional Professional Services We will provide additional services, as requested by the City, at -a -blended -hourly rate of-$185 per hour. The hourly rate will increase proportionately with that of the audit fees for each respective year. 43 APPENDIX Certification Statement McGladrey Partner/Director Listing Team Biographies CPA Licenses for Engagement Team Proof of Licensures in Good Standing Letters of Reference Miami Business License 44 ::Certification Statement Please quote on this form, if applicable, net prices for the item(s) listed. Return signed original and retain a copy for your files. Prices should include all costs, including transportation to destination. The City reserves the right to accept or reject all or any part of this submission. Prices should be firm for a minimum of 180 days following the time set for closing of the submissions. In the event of errors in extension of totals, the unit prices shall govern in determining the quoted prices. We (I) certify that we have read your solicitation, completed the necessary documents, and propose to furnish and deliver, F.O.B. DESTINATION, the items or services specified herein. The undersigned hereby certifies that neither the contractual party nor any of its principal owners or personnel have been convicted of any of the violations, or debarred or suspended as set in section 18-107 or Ordinance No. 12271. All exceptions to this submission have been documented in the section below (refer to paragraph and section). EXCEPTIONS: None We (I) certify that any and all information contained in this submission is true; and we (I) further certify that this submission is made without prior understanding, agreement, or connection with any corporation, firm, or person submitting a submission for the same materials, supplies, equipment, or service, and is in all respects fair and without collusion or fraud. We (I) agree to abide by all terms and conditions of this solicitation and certify that I am authorized to sign this submission for the submitter. Please print the following and sign your name: SUPPLIER NAME: McGladrey LLP ADDRESS: _801 Brickell Avenue, Suite 1050, Miami, FL 33131 PHONE: 305.446.0114 FAX: 305.442.7478 EMAIL: donnovan.maginley ,mcgladrey.com BEEPER: N/A SIGNED BY:t's— TITLE: Partner DATE: May 13, 2014 FAILURE TO COMPLETE.SIGN. AND RETURN THIS FORM SHALL DISQUALIFY THIS BID. 45 T. • Certifications Legal Name of Firm: McGladrey LLP Entity Type: Partnership, Sole Proprietorship, Corporation, etc. Limited Liability Partnership Year Established: 1926 Office Location: City of Miami, Miami -Dade County, or Other City of Miami, Miami -Dade County Occupational License/Business Tax Receipt Number 47193 Occupational License/Business Tax Receipt issuing Ageney• Occupational License/Business Tax Receipt Expiration Date: September 30, 2014 Will Subcontractor(s) he used? (Yes or No) Yes Please list and acknowledge all addendum/addenda received. List the addendum /addenda number and date of receipt (i.e. Addendum No. 1, 7/1/07). If no addendum/addenda was/were issued, please insert N/A. Addend-1mi No. 1, 4/30/14 46 { t111:100 t•Artg:1 BE tfi= R111. Line: 1 ta Description: Provision of external auditing services per the Specifications/Scope of Work section herein. Category: 94620-10 Unit of Measure: Dollar Unit Price:$ 2,305,000 Number of Units: 1 Total: $ 2,305,000 47 McGladrey Partner/Director Listing • Abeles,Randy D Ash,Mary L Bass, M ichael W Blacklaw,BrIan N Abernethy,Linda S Astren,Steven Bassett,Scott A Bladl,Vicky L Ackerman,Brian C Atwell Jr,Alan George Battaglia,PaUl J Blakey,Paul Adem,Sandra L Aubrey,Nancy L Baummer,Robert J Blawas,Mark Adamczyk,Russell Avakian, Norik L. Beacom,tvlichael J Blaze,Scott J Adams,Joseph M Awdeh,Lutof G Beal,James A Blaze,Thomas Adams,Robert Daniel Axlar,Nell Beasley,TyroneW BlockKlmberly Adinolfi,Jonathan D Azbell,Kerry B Beck,Davld Eugene Blomgren,Charles J Adler,Christopher C Bachman,Dennis M Beck,Ronald Alan Bloom,Mark L Affonso,Date Bagley,David A Becker,Brian J Blume,NanCy Agranovich,lgor Bagratuni,Paul Becker,Marla Bober,Lawrence Albano,Richard Balline,Richard Beegle,Melna Bodden,Lorraine M Albaugh,Todd A Ballitz,Owen Beelendorf,Douglas Bbeheim,MIchael A Alberts,Judith Baker,Jeffery C Behringer,John Boelter,Angela D Alden,Ronald W Baker,Michael R Bell,Daniel Boettger,Christopher S Alfaro,Nancy Baker,Nancy J Bell,Joy Boneau,Wendy Alleckson,Eric Bakker,Chrlstle Bell,Karen G Bonnette,Daniel Alen ,Robert L Baldowskl,PatrIcla A Bell,Robert Bonugli,Mauro Aolse,Donna E Baldwin,Brian J Bender,Mlchael W Borel,Marc D Altschul,Daniel Balter,Michael Andrew Beneventl,Tom Borensteln Aaron Altshuler,Jeffrey M BaltImore,Chris D Benfatti,Joseph James Borgman,Sequoya Alzfan,Alan D Banse,Christopher E Benjamin,lan J Borrelli,Adam D Anderson,Adrienne Barash,James I Bennett, Kelly D Bosch,Christopher Anderson,Chad Barbhaya,Vipul Berg,Cynthla S Bosman,Andrew Anderson,Christopher V Barkan,Frank C Berger,Benjamin Aaron Bostian,Jeffrey 0 Anderson,Georgina P Barley Jr,Charles Berger,Davld J Botzis,Michael Anderson,Kelly L Barnes, Brent A Berget,Cory L Bourassa,Jerome P Anderson,Michael Barnes,Deborah Dyann Bergthold,Joseph BoWman,Karen A Andlorio,Kelly Lynn Barnes,Stephen J Berical,Thomas J Boyd,Steven K Andrews Jr,Richard S Eiarrett,David R Berkowitz,Baul G Boyer,David Andrews,David M Barrett,Kathryn M Berman,Daniel Boyer,Mlchael J Andrews,Lynda S Barrick,Laurie K Bernardi,David Brackett,John Andrusko,James Barsky,Scott A Bernhardt,Steven C Bradford,Christopher M Angle, Kristie Bart,David Bernier,Donna Bradvica,Matthew L Ankeny,Susan L Bartak,Edward J Bernstein,Bruce Brady,Melissa Ansah,William Bartek,Joseph Bernstein,Jason I Brady,Peter Antman,Marvin R Bartlett,Douglas L Best,Curtis D Brady,Shalerie P Antonopoulos,Nikolaos George Bartlett,Patrick Best,Robert Braget,Cralg A Apostolopoulos,Constantine S Bartman,Jean C Bevilacqua,MIchael A Brandnieyer,Chad Aquino,Joseph M Bartock,Joseph S Blllet,Dale L Brannan,Ellzabeth S Arakelian,Lloyd Bartucca,Michael A Billig,Robert H Branner,Sara J Arata,James L Barwick,Tracy L. Binnun,Saniuel Branon,Ryan Arbuckle,M. Arthur Barzen,Ronald F Bird,John Bravo,Carlos Archer, Michael Baskin,Laurence Birkemeler,Jennifer A Breen,John L Arnold,Matthew Bass,Dawnelle Bistodeau,Adam Breltbarth,Frank Arora,Ashlma Bass,Gail Bistolas,Christa Brenner,Mark A 48 � ( / i ' ` ` ) McGladrey Partner/Di rector Listing odgg Jodo Campana,Michael F olancy.pathckJ omneuo JamemJ ehllhadSheryl A oompum,JoUnM Clarahon.Jameoo Cnoy,JohnM cmuboo.Exrardo uennom,Wm Louis C|adkDanie| cuN=ny.Dpnamo oritt.ohadeo 0mp|vtrant./ndrewn c|a/k.JoaephF oummings.Richard M Broberg, Brad vV ooppm|om'mu=uJ Cl|oK.omvid norti.aegmyc Bmch.UnaL oa,bom|.LowrenoeJ C|mtmdThnmooE ourLtdght.NncentA Broil maJr.Robert Lew oarhart,ConmeK 0|me,Brlam oaN,Shewn Brooks, Keith D Gadoao.Tkomao oUnes.ckar|esM oah|e.Chr|stoph*r 8rown.J000nmicholaa oarmack,Ehc8 C|ontzJr.okorl.ovE DmU.TraceyR urowm,^Rubert Darney.patrick coak|ayJermnno Daily, Kathryn A Brunk, Martin P uwmcy.ShownP Coe-Peek.Kx|sten oeKonThomem Bryan, Mark E corr.ch$dsm Cofflmnd.Mauhew Domm**er.Jac|ynJ ouozynuk|'Eva oon.Robort oohew.Al|anM Dan|el.8har|esD omJn|k.anegory oarnz||.sdo ovhen.oeorgeW oanner.aarbaraa BuauhiecGingero oarter.ohar|aoF ooAn.a:mue| oavenpod.Gam o euonoy.R|okL oash|n,JgmemL Cu|e.M|ohae| omv|dson.Qndy �heraveA aundmJ Caomady.eUzouet �n��wcm|qm,� oowox .Jemmy 8unger.8MenM Cmuo||.oem|N CnUery.JmmeoR Davis, Keith J oorger.Jon| Caster, Ryan E oon|ns.Heathar Davis, Randy R au,gemo.Jmmio 0gniUo,F|uviuR Cn|uo|mo.JamooR oaviu.oumemL avrgeuo.TimothyR oost|n.De,ep Cpmp|oni.FronhT Dmv[soon.Richard A 8u,gmo|er.C.har|osR cata|do.Jouoph Condon U|.Richnrd/ oawocn,Haro|dVV Burkamper, Laura Ann Caturano.R|ohard Conrad, Kent 8 Doy.Rlohard o eurko|||^nuuort M oava||o.ohdstopher M Conmy.PatdokJ oeLos oantoo.LourdeaM Burke Jr,JemeeL nmw|ezeU.AntkonyR contornoRichard | oeeUne.ThumavE au,ke,AntmznyT oevix�,Anthonyo onnnay.wargo,et oecanumo.mnthonyJ Burhe.Jarieueo oetataenu.Cori ma Cook Jr.JemeoL oerxlo.aoouo ourkhart.oprem oxaborsk!.MarkP 000k,Dane|J Daomnd(u.Ron Burns, Patricia A Ckaffin^KannethVV 000pennun./uba d Del-uma./VhertJ Bunquoa.Patr|o|o okmmUem,Aerono coppm.M|xhae|o oeYu|tnmigR eurtnorJhomau Qkan.Tommy uomo.Sta'en oedivao*.JouaphE aunw|ok.JosepNP Chance, Diana w ooronedo.JeffrayM oeoker.Char|evs Buah.8moeV Chanoe.Marycatherine Costa.KarenL oa000key.Matthew 8ut|er.Kenenoo CUoozit.Usemauel 000tant|no.Gregory p oeg|mann.A|mno oympn.JmmoaF CUiaveftaThome*R Cootantinp.R|vhmrd J Oshmer.LindmC eyme.Txoman oho.00v|uH costvUo.JphnM Deioo.PhyUiu uadden.JuUnD. ukpi.K| Couch, Michael George Del oqdp.Curb|no oamho.JomatUunR ohoksey.Dherm,ah cowhey.oegory DelRa.cather|ne Calvodo./ngel|kmM Christian, Michael VV oox.Lonoea oelleFmm.Jeff Caln.Paul G Chdstnar.Charles J Craft |||.M.Charles osmpxey,orogmY Calmmita,Pau|L ChrzamowsN7homan croig.Borbara oemney,JnmeaJay Caldwell William F uhugh.cgreenh onam.ford.os^,s oennis.JomaphL CoUemx.RobortJ Chung.Rlta oroekmore,Janlo oennis'Wark Call |nntt.Melissa L churchU|.ohr|st|na :reevy.LeuAnnoVY oev|ne.,Mad|nF cemacho.Romon oUy||naN.patr|nk :doomolo/Alked oev|no.sm0oryL camm.Joonn| oiuowxN.wenuy Croft, Brenda M o|Anton|o.wnoon oobr|o| } 49 � | � i �-. _ ` ` � . McGKadrey Partner/Director Listing 0oorlo-Rhood.Dorothy Ems,Steven R Flymn,noryP olanosJimmhy A D|Framcn000.Julia Endres, Dennis A Fogerty,Colleen N Gkarmtano,Pathoia oiaeho`Gamma|o Enge|monn,Christ|no Fnndo.Dav|d 8iU|mw.EdrA oiNto'Minho|e Gng|iuh.Chrysti(n4m Fonaste.M1nheelo o|eoeo.Laura Dickerson, Richard p Epstein, Howard B FnrdeMarkvv Gilbert, Meredith x Digluoto.oav|uA Edcmpn.Robyn porgnao.Romi Gillespie, Patrick 0 o|maft|a.TonmaMade Em|n.JomooM porgue,JanvaL Gilmartin, Brendan o|m|no.Thmm:uJ Emin.u|| o Fomod.Peter R Gilmartin, Richard Divers, Dale F Ea|er, Carrie FurtAman,LamrgE G||ronon.M|ohae| omur.amiC,oew|dM Esposito, Donna M portineoux.Mar|on Glneo.G|enn C DoUovn.mstthmw Estwn.Jamea R Fodach.Zamhary A o|nsburg.G*ra|u8 Dog0oV.Typ sstwy-Jntmsom.Lynne Foster,RonoyD G|nz.PetevVV ' Dombrowski, Robert A Em^owaynae Fom.Ju|ee& uimux.euoanA Dune|daon,AanonR Evans, Edward YV rox.M|oham| G|ohn.L|nda opnateU'Henry svona,JohnF Ranke|.omNU Glaser, Robert M oouglao,Pou|aJ svanu.Joseph J r,ohhnn,aa|onRoss s|ez|k.Fcborl: Anthony ocmvr|e.goorge Enynu.Lorry Frattas|o.nouartA olynn.Rom,rt Dow.,Stav E Exeln|zmcnueanM R|euman.osff ouUw|n.Arm|sd A oem|er`8tewnn Emm.Uoras Raymund Rledman.Mad|n Goattoch,CarynL oro|||nger.Lenore L Fa|rMichae| pri,*.ahawnM ooguon,Chdstophev Dmokor^otnphenM Fo|nnny.M|vheel F,lsbio.Hugh o GulablowsN.n|oU Dub|n.M|ohw,|o FaneUi.M|ohae| F,ivold.Mel|aoa oo|onka.JmsonJ Dubin,Michael p Fmnnar.Davida -Fu|komon.oemn|oA oonano,David Francis oubm|o.onm|n|oG pamy||.ThomuuM Funst.KannethYV 000uey.LaunsA oun|eARnnUal|vV Feeney.Jem000 GoUe|.TeewaM oormon,WiU|omJ Dunn, Robert ^. Fe|uman.oav!dw Ganey.00n|e|J oramle,/AanVv Dykes.4rthurJ re|dmann.m,uert oalnes.Merk mrami.Suowen Dyaon.Justin pa||.Tmw|eJ Galivan.xamn Qrady.Ry nC Eakina.a0svy|L poUin.Edward J Gallagher, Pam|J 8naham.Jameuo Eamh.Robert E rang'|ng,id uaUanhor.T|mcthyM emnahmn,M' ?/Jo Eckert, Christopher Fonneuuy.J000n oaUegra.Nnoant 8nymJinotti.Jomoa Ede|kelt,R|oAard Ferguson. Richard Oannon.Pk�Us G�n�JU|A �gar.oamemnM Fonam�.�|oh� oonuan.BryonR mrmm.Jan|ue Edwards, Daniel vV Forre/ra.ThnmmaH Gergonena,MoryK Green.Thvm-as Edwards, Holly A Fie|o|ng.JohnJ Gmmey.MatthmvJomeu Greorifie|dArthurL ' sdwans.MorkY r|oohrv.ohaMeoJ Garvey, atemT aroer.Miohae|G Edwards. Raymond W Fischer, Frederick L Gaughan, Robert J. om|tModin Edwardsun.Jnhn M Fisher, Christopher J oawa|.o,|wn mreionh.JumeuR sgbed.AJ118onH plahogon.shnM ouy.Wark Gdffin.David H Bohenterger.Jerome A Ram|rg.Jwns|mm o*nti|eJomatkanD or01n�Ryuer.^b|gaUVv sido|mun.^amnJ Flemmer,defry D Gnopfert.Daimcm Ghnham.chhst[noa elde,.Devid Fletcher, Douglas K 800rge.John Gmn .GuyM B|enwuou.T|mmUyJue Fletcher, Michael oeorge,RiohardVY omouman.M|chael A EU|o.Rona|dG F|oura.ahawn aarA|nr.Jaonn Grossman, Michael J B||oon.Norman F|ooN.acott oedach.M|oAael Wmve.M|ohae|E ( / \ { � f . i I , . � ` � � McGKadrey Partner/Director Listing ooeslakMknalavi Headoanlel noran*ymmhelle Jnhnnon.Kevin Guenglla.Joseph N Hoaley,Katkryn Horkey,ChadL Johnson,Mlchael D 8uaote|ia.Brlani Modden.Dale K *pm.mil|iamK Johnoon`Randolph L Gm||,Amdraw M MnOarty.Kay L Momw.ThomnmG Johnson, Richard* D Guimv[co,PpmJ ue/dt.nobo¢* Horner, Barbara E Johnson.oaraAJ ouo.Hao Hojmowak!,Hol|yM Moula.Ju||e M Jnhnoon.8teven Gutierrez Areina.f8unJ Homelt,wefthOwE Houle, Robert L Johnsom.S$mwnR owrman,Tarexao Henderson, Constance L 'Hnwe.DonlneL Jcm�on.,Thvmas R Haaso.Ph|U|p Henderson.Kyla D Hran, Brian Johnson,Wayne Hagan. Patrick J Hen. dren,Roger L Hubbard Jr,Lloyd i Jnkoocm3Nendy L Hague,JohmT Hondhuks.Tnddc Hudsrw.Me|0nE Joncm.BramonR Ha|gh,AmyA Henry. Karl Lynn HmUonTim Jbmg.KarenVV Ma|nes,ehanE Hensley, Robert Dale Huqhea.E|anaD JortU.BmceJ Ma|kitis.M|ckaelJ Memam`.JeremyStemn Hughes, Kristen L JoyoejAngela Ma||emeyer,AdwmJames Herman Jr..Leroy Benson Huinkm.DonlelJ Jugan.8tave Mal||ok.M|oAad|T Hennanmon.800ftvV Munt,8t.even JoV$ne^Niche|e Hammond.J*oepA|neL Hernandez, Carlos *uney.x. Ryan KamxmarexJosemh Honmer.UpaC Mershmorger.Brad L HumNnoon.|nn|nM madavy.JamexM Honna,Dswid Mecm.Niuholo$R |onnare|/i,W111iamo Ka|n.Thmesa* Hanover, Christine A Hoo:mey.Larry L |mamn,BUc$ Kaimer,John Hom|on.Patrink H|obeyGomnM |o|omAdmw KaUc,LormimaA Hansen.DewdJ HU|!.fjo,no /yor,KemmmnR Ko||@.Jenn|m/A Manaon^Jar|no M|U.JeneryA Jaoknon.TodUA KaUa.pem|R Vanoan.Robert M H|||.L|nduay Jauobuon.noUertVV Kampa.StewenMem|d Harde.Joxn HU/.TammyM Jacobson, She |ene Kane, Robert F MordecVVoyno Hinmnnn.Jnnp Jaeger., Jennifer nane.auzorma navno|.oan|�VY Horclin.JmfroyG. Hi||nw.oeorge Jakovoo.Kat�� Umrd|nger.David Loom H|m� h.wr�meWo� Jamesoo.Mo�Beth Kaplon'Bou Harp, Melissa A Himh.MUtchell Jonn|iJunn|fierKay Roplan.NsW| Hane||.VN|Uam H|tuUouok.ocottE JoworsN.Peter T xam|ok.Jameo nmnls.J|U Hlft.JuAnnH Jofferiao,TanayLeo Kammwaki.doxonc Han|a.TmyL Hvbbm.Uonn|o JsmuJr.JamesF Kanst.Lamrenco Han|ncmAm Ho8Um.Jonathono Jonon'oouA|aa KastenmohmIdt,Robert Hmrtrma'Brett M HoUk|rk.Maid |8 Jauk|nn.Aodrew Nathe.ahadL Hmrtmmn.Brad|eyD HooWngu.Bruce R JonNno'uary Kaufman, Gabrielle Hadmsm,Jenn|ce Hpuaon.Geoa|d Jenoen.JofferyD Kawemk|.Rlcharu Hamey.Mnrk Hoff, M el*n|ea xenoan^RoUortF Koatirig`aean Honey.Mafthow C Hoffmon.Michue|N Januem.otev:n Ka|m.donmherL Haaon.HuooainT Hoffman, Ryan J Je:te|.Jamcs Kelley, Steve s Hasa, Roger P Mo/|ond.TroyD J|.YamJFmxnK Ka||ogg.JesonJ Hm,kwenbar.Gerard J Mo|mberg.Mad|nR Jlna�obnrtJ xeninger, Korey H000stt,Wi/||am Mo|mos.n,|ano Joequ|n.cDoon Runnedy.Khsti Houxer.SxottR Ho|ste|n,OtephnnA Johan naoen,Jaffray Kannody.TerrenooG Haw-k|no.aart Mo|tsvvpUnno Johnson, Elizabeth wenney.MeftoewA Hawkins, Lori A 1-164.StapAen A Johnoon.GregoryR Kant.Pmmgdo *nzan1.Jeneyc Hopkins, Geoffrey Johmmn.Jemes wepp|e.MorcL 51 { ( ( ' . / � / ' ` i ( t ' / McGKadreyPartner/Di rector Listing Neshwar,Jenner Kostick,Tasha Rae Lawles+williamo Lors,Kevin KevssMvrton Kot,Gtanley Lawrence, Katrina Rote Lorunso.Mm,k Kaatenbamm.Sharon Kotharl,Hltesh Le8iham.Franck Lom|.Barbara A mastoTmwioJ. Kmma|czYk.00nota LnMond.RymnT Loude,m1|k.dny Kett|er.JoxhuaN Kmwa|uxa.patrycj* Lem|ano.LooyL Luem.M|oUm|oM Key|or.Luwmnce Kooiol.Honry Lee.00bra Lundberg, Michael o Keyser,JohnDavN NaounoaOl|||amJ Lee.Jc.Ronald Wendell Lupo, Melissa KUurjekor'Homhad mai.Morks Le*Gueun Lust|g.NeV|n Neh|.8regg Namer,GmYM Lefflor.YWi||mmH Luz|.David 8 Kiel, Paul F wrcKchadW Lelvk,Em|ly Lynuh.ahmwn Kiley A.Pau|C KmddaU.Mmry.J �eltner.Gary T Lyon, Bruce 1) Ki|ban.Dimnno Krelner.ohalm H Leltzen,Va|ede Momsah.N|oholua 0m.Jqhh mszah.Jom*sA LelaTmos Mac Kenzie, Christopher J Nmbo||,J. Scott mnpuW.Johna Lemko.sUo wachara.JoaoFh 0melfe|d^|rina Krmwozyh.Scotto Lemons, Dean M macK.CUdodnoT Kincaid, M|chm|eA Krv*u4k- Lemn|ok.Paul William, Mackey,Scott mnn|ow,JcsophS NunoK.mosm LonzJhmnoao Mauoru.Stanley Nrby,GeoffN Kjyg|er.L|ndaMackey LeoomrU.AndnewJ M addux.Gregory A N,kel|^Bd$n Ku, Lisa Lepny,Jameo Madcn|a.MoryB N,kman.Kelly Kbbsm.Janu Lerohe.Ellen R Magin|ey.00nnovan KJdeBTkommawlohoel Kubo.Trac|R Lesl|oJohn Mabon,yJ:,Juoophs Km,Stevan Kub|uek.Christie L Lesne,.o|mon Maje.Jnhn KImh.M|uhaelA xu|tgen`Mark Lewensom.oan|elF Majom.oav|U Nnoel|.Gona|U8 Kurek.Karen L Len|n.noyg ma|one)WandeUWi|aon 0mhon.patUnk Kuruv|||a.Jasonc Lnvn`atemmG Manuuvn.oav|dL K*e||.Tom mw|atex.HonanJ Lewm=usw,enoe manox.JomeoKemneth man|sskl.Jom|o xydes.Mark -Leydcn.Txomao wontan.Joxn* KIhnkowmk|.James LaCroen.JeffreyE Ley/,Tristan Mmntermmh.Nicholas E Kline Jr.,JnmeuR LuDuo.Christopher K U.Wrg|n|aVV Marcotto.M|ItomJ KI|nn^Kumn u,Fr*nue.Stemmvv Lidv|.Jom|eL Mergolis.BarryH ,0ntwomn.DsNUJ LamU.Jammuo Uen^Dale. P Marg000|an'nax| Knapp, Jeffrey V LamUrix.GayR Unou|n,JchnA Mmdnacc|.ThomauP Kn|pp.ohrlstqoher LomNn.Kath|aenP Undom.Martino MaUmy.WaynoCar| Knudson.JemooR LomotN,.MamP Upah.Oona|d Merouem.Nichmien Konh.JnyR Lamdou.Gom|d LKxodmnu.megamMivhel|o marquardt.chad KnohT|mmhyJ Landors.LauraL Lveaay.JeMeryRyan Marquardt, Dennis Duane xoh|.A|bort0 Lamdmun.nouerta Lockwood, Debra K Mano.SuzannaVV Kb|mnd.Keith J Langley Jr, Robert P Logan, Marc D Narrumoadano KoludNn.Rona|d Lan|ex.YVU||am L Logan.Robert M MamUe�Stovso kolooN/.Rob*rt Lamza.John Long, Christopher e Werth.DoNgB Koltun.atewnnW Lap|dus.Carolo LonQ.JooephM Marshe|l,Bdan Kond|netty.8udNrK Lapokar'8beve Lupez,Wi|aon MurshaU.Jon mbo.aryano Leraboe.N|cholao Lopec/anaRomero, Edgar Morshbum.Morris R Kmew.Steven P Larson, Sean A Lord, Sara Mert|n.8an|ohL Kopp, Steven M Lauritsen, Kaye A Lorenzama,M|cho||aL Mart|n'o|vnnL moranda,anau|ey Law|n.Donn|ox uor|e,Aexardro Mart|n.JommeJ ` 52 .1-441 401 11! 4, r McGladrey Partner/Director Listing Martin, Peter Menaker,Steven Alan Mulvey,Peter T O'Brien,Rosemary Martinelli,Susan A Meritt,Brian S MuratovIc,Haslan O'Brien,WIlliam J Martinez,Ayana Merkel,Troy A Murdoch,Leon T O'Connor,DoUglas J Marvel,Paul J Mermelstein,Steven M Murphy Hirata,Patricia O'Hare,Kenneth Mascareno,Samuel Metz,Pamela Murphy,Chrlstopher M Oteary,Thomas Massmann,LanCe Walter Metzger,Moshe Murphy,Cralg A O'Malley,William P Mastruzzo,MIchael R Meyer,Joel Murray,Christine M O'Toole,James T Matheny,James Stephen Meyer,Jull J Murthe,JennIfer G Obuchowskl Jr,Andrew Mathias,Peter M Meyer,Rod A Musi3Oennaro Odlum,Francls X Matson,Patricia Michl,Lynn R Nacmias,Joseph Oeth,Davld R Matthews Jr,James William Milewski,Thomas A Nalin,Paul D Ohliger,Teri A Matthews,David W Miller,Bradley NafzIger,MIchael Olson,Brent Matthys,Ryan Miller,Faye NahOrn,Robert Olson,Mark S Matz,Randy Miller,Jonathan Nall,LeIgh M Ophelm,DouglaS W MaUrin,Paul F MIller,Kathleen E Narayan,Jyothi Opland,Gordon L MaVes,Brandon M Miller,Kenneth L Natalucci,Gregory P OrdIng,Thomas Maxick,Arnold R Miller,Mary Natenstedt,Donald E Overhultz,Donna S May,Jamln 0 Miller,Rebecca J Nebel,Maureen Patel, Bhrljesh Mayhew,Keith R MillMann,Daniel C Nedder,Ernest J Palacios,Kimberly H Mazza,Joseph D Mills,Phillip Nelson,Bryan Palombo,Joseph R McAuliffe,R Bruce Minard,Eileen M Nelson,Michael V Parico,Stephan McCabe,Kimberly Miskell,Mark W Neumann,Roger L Parish,Steven McCahill,Robert Mitchell,Mark NewIln,Clalre Parks,Michael H McCann,Steven J Mitchev,Vladlmir Newman, Douglas F Parzynskl,Kathleen F McCarragher,Joseph D Moag,Timothy P Newman,Phillp Passaglia,Linda R McClanahan,Jam es Moceri,Janice L Nichols,K. Michael Paul,Alan D McClelland,Stephen Moenck,Jan M Nichols,Martin Paul,Benjamin A McConnell,Paige M Moffat,James D. Nichols,Richard Pauli,Jennifer L McCourt,John G Molter, Margaret Nichols,Scott 13 Pavano,Carrie A McDonald, Robert Joseph Monaghan,Michael P Nickel,Jamie S Pavell,Steven G McGrath,Danlel Montag,M ichael W NIcman,Stanley R Pawlow,Stephen G McKinney,Addenne MOore,Craig A NIcollnI,MIchael Pelkes,Rebecca McLaughlin,Doreen Moore,James B NIcolopoulos,John Pekula,Christopher M McMahan, Ben L Moore,Robert B Niden,Henry Peltz,Scott McMurray,Philip Moran,Melissa L Nietzel,Terri L Perez,Eric McNamee,Mark Morgan,Bryce W Noble,Jill A Perez,Marla Junla B McNeal,TImothy D Moriarty,Sheryl-lee Nockels,Paul J Perez,Patricio J McParland,John Morltz,Timothy E Noel,Sherri L Porkins,Julle D McPoland,Timothy J Morris,Arne Noonan,David Perlrnan,Harold Leo Mcmanus,Robert W Morton,Jarnes F Norfleet,James Petch,Kyle Mead,Julle M Mosebrook,Laurie A Norris,William Petersen,Dustin C Meactowcroft,Olga Mossel,Michael J Nucci,Nicole M Peterson,Davld B Meconl,William L Mouck,Sujata M. Nudelman,Mendel Peterson,Erin Megahee,Laura Moyna,James M Nunemaker,Darin Peterson,Jason W Mehta,N ell Anll Muldoon,Paul T Nunez,Alfonso Peterson,John E Meler,Kurt Mulloy,Patrick Nunez,Mlchael P Peterson,Michael 53 McGladrey Partner/Director Listing PetrusiWillIam J Regan,LInda M Roth, Martin M SchIller,Kara A Pfahl,Patrick Rehberger,Paul 'Rothbauer,Nathaniel SchmIdt,Angela Pfelffer,Audrey R Rein,Howard A Rotta,Matthew Joseph SchmIdt,John Phillips,Mark B Reisz,Tasha J Rourick,Thomas J SchmIdt,Robert PhIpps,Jeannette I Rennle,Marcla Routh,Danlel James Schmldt,Stephen A Pierce,Chrlstopher M Reschly,Samuel C Rubin,Neal Sanford Schneldman,Byron Plerson,Ronald G Reuter,Jacquelyn S Rubischko,)eremy D Schnell,Thomas M PInchln,LIsa Reynolds„Matthew Ruby,Robert S Schoenauer,Steven R Pinkus,Paul Rhew,Cheryl Rucker,Brandon T Schomer,Aaron M PitstIck,Bryan Rhody,Bryan Ruckstuhl,John A Schroeder,Kathleen 0 Fleck, Llsa A Ricchezza,Joseph R Ruey,Nathaniel J Schu,Gregory P Plutzer,Robert Rich,Victor S Rukus,Helena M Schulte,Jon P Pohlman,Scott C Richardson,James M Rushford,Chrlstopher Schultz,CharleS PolchInskI,Donald Rlchter,Scott Russell,Deniel S Schultz,Marla S Polinsky,Steven RIddle,Steven D Russell,W Todd Schwartz,MIchael A POppen,KeVin M Rldenour,Cralg Russo,Danny Roy Schwartz,Terry Pornoy,Karen Ridgeway,Gary A Russo,M ichael J Sciarappa,Donne M Porter,Esther M Riess,Charles J Ryba,BrIan Scorclo,Kathryn H Pottratz,Michael Rifkln,Neal Sabo,George Score,Douglas 0 PowerS,Brian D Riley,Scott R Sage,Anthony J Scott,Angela Prather,Tiffany A Rilling,John Salmore,Robert M Scudder,David Preston,Danielle M RIneberg,M ichael S Samuel,Victor Seabrook,Carl Price,Dean R Ringena,Jessica L Sancewlch,Wendy M Searfoss,John PrIce,Violet R Ritchle,Scott Sanders,Jam le Klosterman Searing,TIm PrIen,Kevin K Ritsche,Mark A Sanders,John H Seaton,Jennifer Prillaman,Jacquelyn Ritzert,David M Sanderson,Colin Seaway,William Prough,Roger L Rivera,Christopher R Sandler,Eric Seidel,Jeffry B Pruett,Joan Robinson,Stephen R Sannella,Louls J Seller,David J Puls,Denls C Robson,James Sansone,James W Seitz,Kate Purple,John M Rocco,David D Santillan, Mary Antonette Sekhri,Vikas Quinn, Mark A Rodberg,Bart R Santorl, Mary Beth Sengstock,Dean A Radford, M ichael Roeder,Susan L Sasse,DenIse A Sevier,Jason Radke,Craig.T RollIns,John Sauer,Todd Sewell,Cheryl L Ragan,Randy A Romanb,John J Saunders,Corey Sexstone,Tonya Aronhalt Rajapakse,Sanath Romano,Paul D Saunders,Rodney L Shah,Harshit Ramsey,Jeffrey • RomInger,Jack L Sawa,Elisavet M Shah,Jagesh Randles,Gary R Rooney,Robert Scallti,Matthew Shah,Kislay Rasmussen,Michel Rooney, Robert J Scaturro,Paul Shah,Suketu R Rate Jr,Richard A Roozeboom,Douglas T Schaedel,Larry W Shaln,Howard Rattner,Sidney Rosborough,Chrlstopher Schaefer,NIcholas Paul Shaker,Chrlstopher M Ratziaff,Kellie Rose III,Samuel R Schapiro,lra Shamon,Joel Rayon,Enrique Rosen,Todd Eric Scharenbroch,Carl L Shapiro,Gregory V Recker,Julie Rosenfeld,Diego Schebler,Brian A Shapiro,Helene Kay Redman, Benjamin Rosenthal,Barry Schelske,Andrew L Shaughnessy,Alllson R Reesman,Wayne P Ross,Jeffrey A Schena,Robert J Shaw,PatrIck T Reffner,Karen L Roth,Amanda Schertzinger,WIllam M Shaw,Thomas J 54 ( [ ( / � ( i < / , ( . / ' McGUadrey Partner/Di rector Listing Shear, Eugene 8okolowskl,Chrlstopher J otraw,lam Tiefenthaler,Tim J 8hoeley,8taoay eolomvn.B.Doniel Sthmber,Mouhe Tober,Mlchael s Sher,Michael ovkrlJc.Ronald J abobel.emrberaL TomooiewiczBaved Sheridan, Rebecca T Go|udor..Ronald J Strong, Kevin Tuma*.uarkA Shem=r,Eric Scott mong.m|ohae| 5trypo.Michael P Topete.s|auu|a Shem.Ma|av oomnuon,TodU aLuart.0ohard Topinka.Jp|wneA Gheth.NitMM oonzw.Jenn|oer euul|,Jucy Topp,Corey A 8hi,aou.uaokn 8oa|�Laoke 8turlsxy.mary Tomh.Robert M SN|ngev.Harry Soukup, Beth A aumermon./V|enE Tmv h|k.uhawnJ ahookey.Kaom Southall, Samantha J augamzuaura E Towoa.RvUecca 8honmaker,MarhE 8panp.Anthony mul|imm^ohrimopher Tnacy.mitchel|P ohdnnr,Riuhard aparanqCh8demP Sullivan, Michelle Trog»,.Michao|H Shumuvivh.Daniel g epeckman, Marl bath aummerVi||e.xu|ia Tromp.ohudP a|bley.JaaonA Spencer, Margaret o eunoarRaj.KarUk Trm¢memn.oawnE a|$8m.JuUnM op|gelman./8anHmward Ouosweln.Dona|g Trey.Jomay o|ebramso.Pau|B aplzrnmn.YwUiam o Gwmnberg`Joffrey K Tr|tabaugh.AdmmW. n|egal'nmwu,d apoden.Mm»oo|J owansom'Ardrewc Trmst|a.Mary Ann S|egel.orar|es Mitchell opons:|,E||zatoth Gweat.atephenL Trotta,Anthony SlswejendT Sprague, David B owoenoy.JameoP Troy, Mary Beth G|ogfr|ed.oregJ npreltzor./mmeae eypedJuUanno Tuou.Eh"a S|ugmund.Mark 8pemge,.atevenu 8uzopam|ak.mnthony Tunning.Marty J nilver,D*n|d npmu|!.JohnPatriok Tumoff,Mathewo Tumo>wiU|um S|mms,eiBmgo St. o|a|r�Phistry.Gina L Tombur.JomUoe Tumer.M|ohwUoC|a|na S|mon.etevunA at.oerma|n.J|m E Tembor.Yeakov Tomor.Terry M ,9|mpna.Stefan|ex sum`kmole.LesUoB Tmpancft.JamesF Tuah|sJ:>8ncent Simon,on.oery|o Stan|k.Jenn|fer J Tnoa|.muou Tutor, Matthew vv ,9|mu.LemxeA oxen|ey.Mark Tan uonu7omanaK Tyozka.M)unemn m|nger,ndstin svarh.JamooF Taub, Lewis J umphreso.victorlmY Sirk.JameoL oturkston.omv|d Taob.Stoad Underwood,zoug|ooVY 0pi|pv|c,Zlnets sdsbbinx.Wadk Tay|or.Patriuia Upohmch.uarl ais|sv.weUmmR otecny.Bona Tay|or.Patr|claLA. Urban,AnhonyA Sjoholm.JoosmhP atel|.TAomeaR TwgetApff,J|||B Urbmnd.Theresaeve S|amoon.Kelly J Steln.8regoryH Ten Pan.Har|anM Va|dorrama.Jmmoo amoroff,Duke o 0elnberg.Joe| Taono.Nel| ve|uerrama.Jamrm Smith Jr.uhar|eaD Stepp, Kathryn u -Tmmin|.Christopher Valentine, Gretchen L amlth.AmyE SterUng,David A Thayer, David E Van Dom,LeahMar|e amItx.omv|dN atavnnao^.JohnF Thie|.CohAnn Koval Van Waning, Matt R em|th.JomaaM otemnoon.xouana Th|e|,Chad Van Wert, David 8m|tA.KewinM Ghrw2¢ceth|eA Thomaa.mecy|dM Vanoyno.Rochelle Ann ymitk.M|ohae|D Stiawart.ousanC Thmmao.M|nhae|L vonVuUhulzon.SUanoL am|th.Rogn,w a/oehr.Kvry J TUomos.GunonJ Vance, Patrick M amu|ow|tz.M|ohe||e moettner.Robert E Thome+back.Kath|aem Vandnnbmrghe.00n|elA Sneer! nAor7homauJ atono.niohard Thumpaon.AmyA van|andinghom^acctto enyder.MerkL atoneUumer.Keith Lee Tkompavm.Edwmd Vannuoo|.Kev|nT Sm,hy.MoNamed 8tortz.Lod Thompoon.Kentons. Varga.00ra|U avfer'oen|elo stmueo.*monnao|ain, T|nknor.wefthmwM ma:enga.mmuer|ey 1 55 4-- 4 t McGladrey Partner/Director Listing VerdIck,MartIn E Weeks,Jason S WIrth,Mark J Zeiss Francesca Carmela Vergo,Michael J Wehrhelm,RIchard D. Wischmeyer Jr,Thomas A Zeman,Jason M Vetter,Gregory Weigel,Bob L Wiskus,Jennifer Zerounian Vahan Vial,Paul R Well, Lynne Wisnoski,Sally A Zhu,Yan VIggers,Kenneth N Weinberg,Jonathan Wittmers,Deborah L Zias,John Villa,MIchael Weireter,Paul Witzman,Rhonda L Zompa,Nicole Vitale,Lesile P Weissberg,Kenneth VVoell,James M Zwart,Jeremy D VIvar,Josellto Wells Jr.4Willlam E Wofford,Melissa Brooke Zwelfel,Karla Ann Vlasic,Mark R VVells,Barry VVoJelk,John J de Castre,marlo Vogel Marc Wen,Pamela I VVojtczuk,Violetta J de Villiers, Char! Vogelsang,William Wernimont,Chad M Wolverton,Jennifer S . - de la Fe,Serglo Volpe,Ralph A Voltin,DarWin M Wadkins,JayT Wetzel,Daniel , yn Wood,David Whaley,Dayld G Wheadon,Daniel J Wood,JennIfer M Wood,Robert W Wagner,Jason C Wagner,Jr,HoraOe Wagner, Michelle M Wagner, Robert E Wagschal,Robert S Walch,James M Walker,Patrice Walker,Tracey Wheat,Mandy Lynn Whelan,Danlel Whetstone,Tracy Whitecotton,Kylle Whitehouse,Tracey M Wickwire,Craig D, Wilhelm,Staci M WOodwOrthiWilllam J Worden,Clay Worles,Graig Woronowlcz,Thaddeus J Worsley,Jennifer Wozniczka,John Wright,Richard J Wilkens,Thomas Lee Wall,Daniel M Wallace,Kelth T Wallgren,Donald WilkInson,Jacob G Willlams,Colleen A Willlams,Dana C Walti,Kenneth Scott Wan,Joseph Yuen Wang,Tiffiny M WIlliams,Jeffrey G Williams, Katy Wright, Robert A Wright,Rodlee J Wright,Thomas M Wulcryn,Hans R. Wunder, Nichole Wyand,David G Williams,Michael F Ward,Daniel Warley,Carol G Warrant, Donnely L Wililams,Micheel Kenneth WIlliams,Penny H Willmore,Sharon A Wynia,Matt Yager,Jeffrey H Yau,Jason T YI,Christl Wasserman,Phillp M Waterman,Jonathan A Waterman, Mark Waters,Sarah J Watson,Micheel P Wills,Rachel Wilson, Bruce T Wllson,Jerry Wilson, Lisa T Wilson,Peter S Watson,Shannon Wax,Laurie F Webb,Bruce P Webb,Jeanne K VVilson,Scott H. Wilson-Jones,Darcella A Wiltgen,Karen YonowItz,Arthur York,Sherri Holbrook You,Ling Young,Audrey Young,Richard J Yu,Annette Yum,Nancy Zabel,Jeremy D Weber Jr.,Eugene A Weber,John Windauer,Madeline N Windlinger,John R Windram,Thomas Weber, Michael B Winkelman, Matthew Zagar,Teresa Zalick,John P Zall,Bryan A ZalUd,John M Weber, Ryan J Wedel,N Icholas Winslow,David Winters, Brett Wade Zanderson,Jason V Zawada,Jeffrey T Biographies Bob Feldmann Client Service Partner bob.feldmann@mcgladrey.com Summary of Experience Bob Feldmann heads up our Florida Public Sector practice and was recently appointed as the National Public Sector Assurance Leader for the Firm. Bob has over twenty-two years of audit and accounting experience. Bob's experience includes serving as partner for various not -for -profit and governmental clients. His experience includes performing audits in accordance with Government Auditing Standards, OMB Circular A-133, Federal Single Audit Act, Florida Single Audit Act, and the Rules of the Auditor General of the State of Florida. A partial listing of his public sector audit and accounting experience follows: • City of Aventura • City of North Miami • City of Coconut Creek • Miami -Dade County • City of Cooper City • City of Jacksonville • City of Coral Gables • Martin County • City of Coral Springs • Broward County • City of Deerfield Beach • Miami -Dade County School Board • City of Hallandale Beach • Boca Raton Airport Authority • City of Miami • Seminole Tribe of Florida • City of North Lauderdale • University of Miami Professional Affiliations and Credentials • Member of the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, the Florida Healthcare Association, HFMA, the Government Finance Officers Association and the Florida Government Finance Officers Association • Chairman of the Advisory Council of the Broward County Salvation Army Adult Rehabilitation Center Education • University of Florida with a Bachelor of Science degree in Accounting • University of Miami, Master of Science degree in Taxation • University of Minnesota Graduate School of Business — CFO Program 57 c t Biographies Donnovan Maginley Engagement Partner donnovan.maginley@mcgladrey.com Summary of Experience Donnovan has over 20 years of audit experience and has devoted his entire career serving the public sector. Throughout his career, he has managed and supervised audits of very large and complex municipal engagements, including Miami -Dade County, Miami -Dade County Clerk of the Courts, Broward County, Lee County, and the City of Miami. His recent experience afforded him the opportunity to implement GASBs 53 and 54. Donnovan has been involved in special projects that include assisting in the development of an operating budget for a municipal entity that was declared to be in a financial emergency, the preparation of comfort letters in association with various bond offerings, and the formation of an indirect cost allocation plan that aided in the allocation of applicable cost to grants. Donnovan's extensive experience enables him to provide timely feedback and "best practice" recommendations relating to various accounting practices and internal control improvements. A partial listing of his government audit experience follows: • City of Miami • City of Miami, Department of Off -Street Parking • Miami -Dade County • Miami -Dade Seaport Dept. • Miami -Dade Solid Waste Department • Broward County • Lee County Professional Affiliations and Credentials • Palm Beach County • City of Hollywood • City of Miami Beach • City of North Miami • City of Pompano Beach • City of Sunrise • Miami -Dade County School Board • Palm Beach County School District • Certified Public Accountant, State of Florida • American Institute of Certified Public Accountants, Member • Florida Institute of Certified Public Accountants, Member • Government Finance Officers Association and Florida GFOA, Associate Member Education • Barry University, Bachelor of Science, Accounting • Barry University, Master's of Professional Accounting 58 f Biographies Richle> Tandoc, CPA, CFE Joint Venture Partner Professional Experience Richie has over 20 years of experience serving not -for -profit and governmental clients. He is the partner - in -charge of SKJT&G's assurance and advisory practice, with a specialization in the not -for -profit and governmental industry. Richie is a former Senior Manager with KPMG in their Public Sector Practice. He has extensive accounting, auditing and consulting experience, including: financial statement audits, reviews and compilations; business process / internal control analysis; federal and state grant program audits; special products implementation; operational and efficiency audits; and compliance audits. Richie is also the firm's technical resource partner responsible for keeping the firm's professionals up-to- date on accounting, auditing and reporting 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. Richie has dedicated most of his public accounting career to serving the governmental and not -for - profit industry. A select list of Richie's not -for -profit and governmental clients includes the following: • Alzheimer's Association SE Florida Chapter • Archdiocese of Miami, Florida • Bayfront Park Management Trust • Big Five Club, Inc. • Boynton Beach Community Redevelopment District • Catholic Charities Legal Services, Inc. • Children's Services Council of Broward County • City of Miami Community Redevelopment Agencies • City of Miami, Florida • City of Miami Beach, Florida • Coconut Grove Business Improvement District • The Development Research Center, Inc. • First Call For Help of Broward, Inc. • Florida Dept. of Environmental Protection Professional and Business Affiliations • Certified Public Accountant, Florida • Certified Fraud Examiner, ACFE • Member, Association of Certified Fraud Exam iners • Member, Florida Institute of Certified Public Accountants • Member, American Institute of Certified Public Accountants Education • Florida International University Foundation • Kristi House, Inc. • Miami -Dade County General Segment • Miami -Dade County Clerk of the Courts • Miami -Dade County Solid Waste Management • Miami -Dade County Transit • Miami -Dade Expressway Authority • Miami Sports and Exhibition Authority • North Miami Community Redevelopment District • The Ophthalmology Research Foundation, Inc. • Palm Beach County Workforce Development Board • School Board of Miami -Dade County • School District of Palm Beach County • Workforce One (formerly BETA) • Member, Government Finance Officers Association • Member, GFOA Special Review Com. - CAFR Program • Member, Florida Government Finance Officers Assoc. • Member, FIU Alumni Association • Member, Greater Miami Chamber of Commerce • Master of Accounting, Florida International University • Bachelor of Accounting, Florida International University 59 Biographies Anthony (Tony) Brunson, CPA Joint Venture Partner Professional and Business Experience Tony is the firm's state and local government specialist with over 30 years of public accounting experience working with public entities. He manages the firm's audit practice, which incurs over 20,000 audit hours annually. Tony ensures the quality and fiscal compliance of all governmental and non-profit clientele service delivery. In addition, he manages scores of audits encompassing the industries of non-profit/government, housing, transportation, education, and construction. Moreover, Tony serves as expert witness in matters involving construction claims and cost allocation methods due to his in-depth knowledge of federal and state cost theories and practices. Additionally, Tony has been appointed by Florida courts as a Receiver and/or Trustee as a result of various bankruptcy proceedings and/or guardianship matters. A sample listing of clients Tony has served include: • City of Miami • Miami -Dade County • Broward County • City of Ft. Lauderdale • City of North Miami Beach Professional and Community Affiliations • Member, American Institute of Certified Public Accountants • Member, Florida Institute of Certified Public Accountants • Member, Florida Government Finance Officers Association • Member, Mississippi Society of Certified Public Accountants • Former Board Member, Miami -Dade County Housing Finance Authority • Member, Leadership Broward Class ofXVII • Member, Leadership Miami Alumni Association Education and Certifications • B.S., Jackson State University • MBE, Dartmouth College • Certified Public Accountant, Florida and Mississippi • South Florida Regional Transportation Authority • South Florida Water Management District • State of Florida • Member, Our Kids of Miami-Dade/Monroe, Inc. • Chairman, Carol City Community Center Foundation • Former Treasurer, Women in Distress • Former Chairman, Historical Overtown Folklife Village Foundation • Former Director, Friends of Gusman • Former President, National Association of Black Accountants • Former Treasurer, Dade Community Foundation • Past Member, Broward Community Foundation 60 Biographies ames Watch Audit and Accounting Concurring Review Partner james.walch@mcgladrey.com Summary of Experience Jim is an assurance partner with over 33 years of experience providing financial and compliance audit and consultation services. His clients have primarily been in the public sector and consist of cities, counties, school districts, healthcare organizations and various for -profit companies. An audit and accounting specialist, Jim provides advice and consultation regarding complex accounting matters, assists engagement teams in audit matters, and is responsible for ensuring that reports issued by the firm comply with professional standards. A partial listing of his government audit experience follows: • City of Chicago • City of Coral Gables • City of Cooper City • City of Coral Springs • City of Deerfield Beach • City of Hollywood • City of Miami • City of Miami Beach • City of Miramar • City of North Lauderdale • City of West Palm Beach Professional Affiliations and Credentials • City of Jacksonville Palm Beach County Clay County Glades County Martin County Miami -Dade County Chicago Public Schools Miami -Dade County School Board South Florida Water Management District • American Institute of Certified Public Accountants, Member • Florida Institute of Certified Public Accountants, Member • Government Finance Officers Association Special Review Committee • Government Finance Officers Association, Associate Member Education • St. Cloud State University, Bachelor of Science degree in accounting 61 btfttrik ronntdoe FCGr01'GI Biographies Anil Harris, CPA Co -Engagement Manager anil.harris@mcgladrey.com Summary of Experience Anil is a manager in the public sector practice focusing on government entities. His experience includes performing audits in accordance with Government Auditing Standards, OMB Circular A-133, Federal Single Audit Act, Florida Single Audit Act, and the Rules of the Auditor General of the State of Florida. Anil has over 6 years of government auditing experience. A partial listing of his government audit experience follows: • City of Miami • City of Miramar • City of Coral Springs • City of Jacksonville • Glades County • Miami -Dade County Professional Affiliations and Credentials • Palm Beach County • School Board of Miami -Dade County • School District of Palm Beach County • University of Miami Anil is a member of the American Institute of Certified Public Accountants, the Florida Institute of Certified Public Accountants and a member of Florida Government Finance Officers Association. Education • University of Florida, BS in Accounting • University of Florida, Masters of Accounting 62 cinVeZif Biographies Carole"tewart-Heron, CPA, CFE Co -Engagement Manager Professional Experience Carol has over 17 years of public accounting and consulting experience. She is SKJT&G's most seasoned employee, with her entire public accounting career dedicated to serving governmental, not -for - profit, and various commercial organizations. Carole is in -charge of researching technical issues for the firm in the areas of accounting, auditing and reporting. Carole's experience includes examining accounting records for governmental, not -for -profit and commercial entities to help ensure the reliability and integrity of financial information; compliance with policies, plans, procedures, agreements, laws and regulations; reviews of internal controls; and evaluating management's achievement of goals and objectives. Carol's experience includes serving the following not -for -profit and governmental entities: • All Souls' Episcopal Church • Alzheimer's Association SE Florida Chapter, Inc. • Bayfront Park Management Trust • Boynton Beach Community Redevelopment District • City of Hialeah, Florida • City of Miami, Florida • East Little Havana Comm. Development Corporation • Kristi House, Inc. • Latin Chamber of Commerce of USA • Miami Coalition for the Homeless, Inc. Professional and Business Affiliations • Miami -Dade County Aviation Mgt. Contracts • Miami -Dade County General Segment • Miami -Dade County Housing District • Miami -Dade County Seaport Department • Miami -Dade County Transit • Miami -Dade Expressway Authority • Miami Sports and Exhibition Authority • School Board of Miami -Dade County, Florida • School District of Palm Beach County, Florida • State of Florida Department of Revenue • Certified Public Accountant, Florida • Certified Fraud Examiner, ACFE • Member, Association of Certified Fraud Examiners • Member, American and Florida Institutes of CPAs • Member, National Assoc. of Black Accountants • Member, South Florida Government Finance Officers and City Clerks Association • Chairperson, Finance Committee, Kiwanis Club • Lauderdale Lakes / West Sunrise Education • Master of Accounting, Florida International University • Bachelor of Accounting, Florida International University 63 hFhF41. I Biographies Sardou Mertilus Senior Auditor sardou.mertilus@mcgladrey.com Summary of Experience Sardou has over five years of government auditing experience. His experience includes performing audits in accordance with Government Auditing Standards, OMB Circular A-133, Federal Single Audit Act and the Rules of the Auditor General of the State of Florida. A partial listing of clients he has served follows: • City of Coral Gables, Florida City of Coral Springs, Florida Miami -Dade Seaport, Florida City of Deerfield Beach, Florida City of Hollywood, Florida Professional Affiliations and Credentials City of Miami Beach, Florida • Miami -Dade County, Florida • City of Miramar, Florida • Broward County School Board, Florida • Certified Public Accountant (Georgia) • American Institute of Certified Public Accountants, member Education • Bachelor of Business Administration, Major in Accounting • Florida International University 64 e11113101f aa:11,.1eo maaaaaa Biographies Carl Emilcar, CPA Senior Auditor — Joint Venture Professional and Business Experience Carl has over six (6) years of accounting and finance experience. Carl plays an integral role in the completion of financial statement audits in accordance with GAAP, GAAS, and OMB Circular A-133, primarily serving governmental, and housing clients. His responsibilities at Sharpton, Brunson & Company, P.A. include working on assigned segments of attestation or consulting engagements and in some instances assuming substantial responsibility (under supervision) for larger engagements. Additionally, he is responsible for executing audit work plans by reviewing, summarizing and assessing reasonableness of costs; performing detail and analytical reviews of balance sheet, income statement and statement of cash -flows. Some of the clients Carl has served include: • City of Miami Gardens • City of North Miami Beach • City of Pompano Beach • School Board of Miami -Dade County Professional and Community Affiliations • Certified Public Accountant, Florida • Member, American Institute of Certified Public Accountants • Member, Florida Institute of Certified Public Accountants • Member, Association of Latino Professionals in Finance and Accounting • Broward County Clerk of Courts • Broward County Housing Finance Authority • North Broward Hospital District • Member, Honors Society Phi Theta Kappa, Chapter Alpha Gamma Kappa Recipient, Deloitte & Touche Scholarship Education and Certificates • MBA, Florida International University • BA, Florida International University 65 Biographies Jenny Orantes, CFE Senior Auditor - Joint Venture Professional Experience Jenny has over 15 years of public accounting, auditing and consulting experience, including serving governmental and non-profit entities. She has spent her entire public accounting career at SKJT&G, rising to the level of Manager. She has substantial experience in analyzing and evaluating internal controls over all major financial processes of non-profit and government entities, auditing governmental entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133 and Rules of the Auditor General of the State of Florida, respectively, and performing compliance reviews. Jenny's experience includes serving the following governmental and non-profit clients: • Bayfront Park Management Trust • Big Five Club, Inc. • Boynton Beach Community Redevelopment Agency • Children's Services Council of Broward County • City of Miami Community Redevelopment Agencies • City of. Miami, Florida • Coconut Grove Business Improvement District • Concert Association of Florida, Inc. • The Development Research Center, Inc. • Florida Dept. of Environmental Protection • Kristi House, Inc. • Latin Chamber of Commerce of USA, Inc. • Miami -Dade County General Segment • Miami -Dade County Aviation Department • Miami Beach Housing Authority • Miami Beach Latin Chamber of Commerce • The Ophthalmology Research Foundation, Inc. • School Board of Miami -Dade County, Florida • School District of Palm Beach County, Florida • Southwest Social Services, Inc. Education and Professional Affiliations • Bachelor of Accounting, Florida International University • Certified Fraud Examiner, ACFE • Member, Association of Certified Fraud Examiners • Candidate for CPA Exam, currently passed two parts 66 f Y,11!!•I!I1!I Biographies Lisa Chanzit Actuarial Specialist lisa.chanzit@mcgladrey.com Summary of Experience Lisa is a Director of the Actuarial Services practice in McGladrey's Human Capital Services unit, providing actuarial consulting services for self -insured and fully insured plan sponsors in the public and private sectors. She provides actuarial support for the firm's audits of government entities, insurance companies, captives, risk pools, and self -insured corporations. A sample listing of the governmental clients Lisa has served include the following: • City of Coral Gables • City of Deerfield Beach • City of Hollywood • City of Miami • City of Miami Beach • City of Miramar Professional Affiliations and Credentials • City of Jacksonville • Palm Beach County • School Board of Broward County • School Board of Miami -Dade County She is a member of the Public Risk Management Association working group on Accounting Standards and Reporting Guidelines and GASB10 Omnibus Project. Committee. She is also a member of the CAS Textbook Committee, Syllabus Committee, Hachemeister Prize Committee, Audit Committee, and AAA Financial Reporting Principles Committee. Education She holds a Bachelor of Arts in Mathematics and Biology from the University of Rochester and a Master of Science in Statistics from the University of Chicago. 67 88861 Biographies >Alexanr Lorie Information Technology Specialist alexandra.lorie@mcgladrey.com Summary of Experience Alexandra is a Director in McGladrey's Information Technology ("IT") Risk Advisory Services and business consulting practice, with more than 13 years of experience. Before joining McGladrey, Alexandra was a manager in the IT advisory and internal audit, risk and compliance practices of a Big Four accounting/consulting firm for more than 6 years. Her areas of expertise include internal/external IT audit, Sarbanes-Oxley Section 404 compliance, IT attestation, project and engagement management, special IT projects and program assessments, business process analysis and improvement, policy and procedure evaluation and development, and system development and implementation. A partial listing of her government experience follows: • City of Coral Gables • City of Coral Springs • City of Deerfield Beach • City of Hollywood • City of Miami Beach • City of Miramar • City of Pompano Beach • City of Miami, Dept. of Off -Street Parking • City of Jacksonville • Broward County Clerk of Courts • Martin County • Miami -Dade County • Palm Beach County • South Florida Water Management District • School Board of Broward County • School Board of Miami -Dade County Professional Affiliations and Credentials She is a member of the Information Systems Audit and Control Association. Education Alexandra holds a Bachelor of Business Administration with a major in International Finance and Marketing and a minor in Computer Information Systems. She also holds Master of Science in Management Information Systems form the Florida International University. 68 t 1114h r :UGli:641 Biographies Technical Resource brian.schebler@mcgladrey.com Summary of Experience Brian is McGladrey's National Director of Public Sector Services. He is responsible for the firm's government, nonprofit, and compliance audit methodologies and overseeing the quality of industry related assurance services. This includes:. industry related outreach and thought leadership; maintenance of the firm's Government, Nonprofit Organization, Health Care, and Compliance audit manuals and related tools; providing technical support to the firm's client service professionals; and design and presentation of internal and external professional education courses. Brian joined McGladrey in 1981 and has focused on serving the public sector for over 25 years. He has provided a wide range of services, including: • Auditing • Budgetary assistance • Accounting and administrative internal control evaluation, design, and implementation • Organizational governance • Fraud prevention and detection Professional Affiliations and Credentials • Certified Public Accountant licensed in Minnesota and Iowa • Certified Government Financial Manager • Current Chairman of the AICPA Government Audit Quality Center Executive Committee • Multi -term member of the GAO Advisory Council on Government Auditing Standards • Member AICPA Practice Monitoring Task Force — A133 Subgroup • Member FASB NFP Resource Group • Past multi -term member of the AICPA State and Local Government Expert Panel Education • Bachelor of arts degree in accounting from St. Ambrose University, Davenport, Iowa LICENSE NUMBER CPA License Copies STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY AC0023373 The CERTIFIED PUBLIC ACCOUNTANT Named below IS LICENSED Under the provisions of Chapter 473 FS. Expiration date: DEC 31, 2015 FaDMANN, FicIBEitr,M,JART 2n4 OAKBROOK DR wEsTQN VIVA DEMI • "•, - . , - . RICK SCOTT ISSUED: 10/0612013 SE@ # L1310060000917 KEN LAWSON GOVERNOR DISPLAYAS REQUIRED BY LAW SECRETARY RICK SCOTT, GOVERNOR KEN LAWSON, SECRETARY STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY The CERTIFIED PUBLICACCOUNTANT Named below IS LICENSED Under the provisions of Chapter 473 FS. Expiratiori date: DEC 31, 2015 MAGINLEY, DONNOVAN DAVIE - ..Fx‘433326 15381 SW20 STREET ml",'; • „ ••, ••-,--•r• • ISSUED: 11/06/2013 SEQ # 11311060000732 DISPLAY AS REQUIRED BY LAW !•••,,;, VIVA CPA License Copies • '•:',..,:.'THISDOCUNIENTBAS A COLOREMB.ACKGROLINO7.:MICROPRINTING:ktINEMARIci'.0ATENTEDPAPER7'-`:•-•,'"';'":y7-3; TATE,PF,RPRIP4). FAR' INIUTI ''BDS'INESS' AND PROFESSIONAL 'REGULATION . • • , . BOARD .;•33F..4pCOUNTANCY • • ; • : DATE BATCH tilL:10E:.A. n,i,,...,,s, ;,,,:9s.,..):•:-.=klitir,, -,"c_21 .,.0....„ek,.. , IL Cli..SE MR- o''-sC`' 117'44:1„.,„,,,,,,,,,, , )•,..1--,iiii5..:::.0.':3 .4!,..1...1. q..:3,.,9,...,,,.tgi..,:,,,7:: ' ----- . _ 0):,,%-c#13.',.,*z*tiu,tigsii':-...;.,--.6_'.',,,,* a10.0-'1*-ig4;,--.1e'r , - ... • (tag :..•,&t.th .,:a...rit '.'t•Ile ',..13X*PY.1.El43.4,. :. gxpjxat4.q.ri, .C.19+ej. '.'`',:r.-.* }‘., .,'. :,,,::,:•• t, . ,:.4.-... • :-...-:••••,:,, `','.:.;'„?..,';'-.; k.1•:. ils ii.t s':'',_ !',-', -;', ;',;-, ''. •Y',,,, ,:h .,. "2=•'•,,••';',,, • .i .i. V, ..., ..,,,, ' • 'T.:m ' '•iiiiti.,N% 1 .,'.: , j*,;:i,-, ..:,':;4:;,...' 'i, , -. ' .- ,--- r,.. I, '.' . • :.',5 69 NW ' ..gw:i.,.-..7.: '$. "...'," FL. . V ‘•': CORAL • SPRA , ' RICK SCOT GOVERNOR DISPLAY AS REQUIRE RICK SCOTT, GOVERNOR LICENSE MAW. ER AC39253 STATE OF FLORIDA KEN LAWSON, SECRETARY DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY The CERTIFIED PUBLIC ACCOUNTANT Named below IS LICENSED Under the provisions of Chapter 473 FS. Expiration date: DEC 31, 2015 WALCH, JAMES MICHAEL 310 BROADWAYAVE. STE ROCHESTp3 MN 55904 ISSUED: 12/10/2013 SEQ # L1312100000909 DISPLAY AS REQUIRED BY LAW . . ViYA HI-RION3. KEN LAWSON SEcRFrARY. • clGtNSE NUBEN ROCl2D67 CPA License Copies ,f-r -;-; -- I-. = -loatio ,;, y . , .. ,...1....e........„, . %qr . ' -' V- ,— sw.o.. . -. V., ,...,,,,,.... 47.0,.. -,;4,7,-A, 0.-1- N:ANE)-----------: „..• .,A.-„ew,..„.4 , S lerbe EI)piirrd-e„ vo, - °I. • . ration data5:ADECE;100 RICK SCOTT, GOVERNOR STATE OFFLORIDA KEN LAWSON, SECRETARY DEPARTMENT OF BUSINESSAND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY The CERTIFIED PUBLIC ACCOUNTANT Named below IS LICENSED tinder the provIelons of Chapter 473 FS Expiration date. DEC 31, 2015 BRUNSON, ANTHONY • SHARPTON BRUNSON & COMPANY PA ONE SE 3RDAYE •STB2100 MIAMI FL 33141 ISSUED.: 11/03/2013 SEQt 1.131,031X100931 DISPLAYAS REQUIRED BY LAW . • . pirpnu.-fAimumio4- AD0010184 CPA License Copies STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY The ACCOUNTANCY CORPORATION Named below IS LICENSED Under the provisions of Chapter 473 FS. Expiration date: DEC 31, 2015 SANSON, KLINE, JACOIVII,NO, TANDOC & GAMARRA, LLP SKJT&G 5805 BLUE LAGOON DOVE, SUITE-220 MIAMI FV33126 RICK SCOTT GOVERNOR • .*: ISSUED: 10/08/2013 SEC # L1310080001224 DISPLAYAS REQUIRED BY LAW • • . • viiiiionAstio. \ • KEN LAWSON SECRETARY giltirgVANIR,MrilM*1101001140126400VONAWOOTWOOTOMIONROIWATOWAItorte*AMW4-4, stivmpf •FLOIDA„ 4, A VPLARnaart gorn3Vdt118.$ PMEtbS V4,TAL 'f,IW1PLATI 02.0,11;,0V0ACCOLINTANgr,.;„ -P`r SEQ#L12092500706 JUMBER I CENSE- NI312,4'0IF, b412 0;da 12 80010 Aboog2.51.K.,V PUO4P Oc,P.tr,14k1" LVENS*0 A.Trideteliaovisitas OVZ/16.15th' Expiration ;#te: bw, 31, 2014 • '110tt. rk ,Lt t (ft QTANDQCla .10V-4.E.V.4 135 0 0 '"SW.' 87. 'TERRA;CE • L 33 141 7L13. IzzdTk -4ip•cOTTW, oR ktt DISPLAY AS REQUIREUBY LA STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY The CERTIFIED PUBLIC ACCOUNTANT Named below IS LICENSED Under the provisions of Chapter 473 FS. Expiration date: DEC 31, 2015 STEWART-HERON, CAROL -ALTHEA 6805 BLUE LAGOON DR- SANSON KLINE JAQOMINO•st co # 220 MIAMI FL 33.'PO • RICK SCOTT GOVERNOR . . • , ISSUED: 10/24/2013 SEQ # L1310240001217 KEN LAWSON SECRETARY KEN LAWSON DISPLAY AS REQUIRED BY LAW SECRETARY Proof of Licensures in Good Standing DBPR - FELDMANN, ROBERT RAYMOND, Certified Public Accountant Licensee Details Licensee Information Name: • Main Address: County: License Mailing: LicenseLocation: County: License Information License Type: •Rank: License Number: Status: Licensu re Date: Expires: Special Qualifications FELDMANN, ROBERT RAYMOND (Primary Name) (DBA Name) 2734 OAKBROOK DRIVE WESTON Florida 33332 BROWARD 2734 OAKBROOK DR WESTON FL 33332 BROWARD Page 1 of 1 11:45:05 AM 5/7, Certified Public Accountant CPA AC0023373 Current,Active 09/17/1991 12/31/2015 Qualification Effective View Related License Information View License Complaint • . . . 1940 North Monroe Street, Tallahassee FL 32399 ; Email: Customer Contact Center ; ; Customer Contact Center: 850.1487,139 The State of Florida Is an AA/EEO eniployer, co purinht 2007-2010 State of Florida, Privacy Statement Under Florida law, email addresses are public records. If you do not want your emall address released In response to a public - records request, do enttend electronic Mail to this entity. Instead, contact the office by phone on by traditional mail. rt you have any tiuestions, please contact 850.457,1395 *Pursuant to Section 455.275(1), Florida StabiteS, -effective October 20i2, licensees licensed under Chapter 455, F.S. must provide the Department with an eniall address If they have one. The emalls provided may be used for official communication with the licensee, However email addresses are public record. If you do not wish to supply -a personal address, please proVid-e the Department With an emall address which can be made available to the public, 'Please see our Chapter 455 page to determine if you are affected -by this change. https://www.myfloridalicense.com/LicenseDetaitasp?SID=8zid=2B606D599D7D22C152... 05/07/2014 Proof of Licensures in Good Standing DBPR- MAGINLEY, DONNOVAN, Certified Public Accountant LkCensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: County: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications MAGINLEY, DONNOVAN (Primary Name) (DBA Name) 15381 SW 20 STREET DAVIE Florida 33326 BROWARD 15381 SW 20 STREET DAVIE FL 33326 BROWARD Certified Public Accountant CPA AC0027718 Current,Active 03/20/1995 12/31/2015 Qualification Effective View Related License Information View License Complaint Page 1 of 1 11:47.:36 AM'/, 1940 North Monroe Street, Tallahassee FL 32399 ;; Email; Customer Contact Center;; Customer Contact Center; 850.487,13g5! The State of Florida Is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy Statement Linder Florida law, email addresses are public records, if you do not want your email address released In response to a public - records request, do not send electronic Mail to thf entity, Instead, contact the office by phone el' by traditional mall, of you have any questions, please contact 850,467,1395 , *pursuant to Section 455,275(1), Fforlda Statutes, effective October 1, 2012, licensees licensed Under Chapter 455, F.S. must provide the Department with an email address If they have one, The emaifs provided may be used for official Communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Please see our chapter 455 page to determine iF you are affected by this change. https://www.myflori d alicens e. c om/Li ceps eDetai 1. asp?S ID=&id=E41E 23 62A404B EAEO... 05/07/2014 75 Proof of Licensures in Good Standing DHPR - WALCH, JAMES MICHAEL, Certified Public Accountant Licensee Details Licensee Information Name: Main Address`. License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications WALCH, JAMES MICHAEL (Primary Name) (DBA Narne) 310 BROADWAY AVE. S., STE 300 ROCHESTER Minnesota 55904 Certified Public Accountant CPA AC39253 Current,Active 03/12/2007 12/31/2015 Qualification Effective View Related License Information View License Complaint Page 1 of 1 11:4$:3$ AM 517, 1940 North Monroe Street, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487.139 The State of Florida Is an MIEEO employer. Copyright 2007-2010 State of Florida. Privacy Statement Under Florida law, email addresses are public records. If you do not want your emaii addressreleasedIn response to a public - records request, do not send electronic mall to this entity. Instead, contact the office by phone or by traditional mall. If you have any questions, please contact 850.487,1395 , *Pursuant to Section 4S5.2.7S(1),. Florida Statute,, effective October 1, 2012, licensees licensed under Chapter 4S5, F.S. must provide the Department with an -email address if they have one. The emalis providedmay be used for official communication with the licensee, However email addresses are public record. If you do not wish'bo supply a personal address, please provide the Department with an email addresu which can be made available to the public. Please see our Chapter 455 page to determine if you are affected by this change. hops://www.myfloridalicense.com/LicenseDetaiLasp 7SID=&id=FA27B5C9FB08600833... 05/07/2014 76 Proof of Licensures in Good Standing DBPR - BRUNSON, ANTHONY, Certified Public Accountant Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: Cou my License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications BRUNSON, ANTHONY (Primary Name) (DBA Name) SHARPTON BRUNSON & COMPANY PA ONE SE 3RD AVE STE 2100 MIAMI Florida 33131 DADE SHARPTON BRUNSON & COMPANY PA ONE SE 3RD A1/E STE 2100 MIAMI FL 33131 DADE Certified Public Accountant CPA R002067 Current,Active 05/15/1981 12/31/2015 Qualification Effective View Related License Information View License Complaint Page 1 of 1 142:29PM6171 i94O North Monroe Street, Tallahassee H. 32399 tt Email: Customer Contact Center :: Customer Contact Center: 850, 4$7,1395 The State of Florida Is an AA/EEO employer. Copyright 2007.1010 State of Florida. Privacy Statement Under Florida law, email addresses are public records. If you do not Want your email address released In response to a public records request, do not send electronic mall M th is entity. Instead, contact the office by phone or by traditional mall. If you have any questions, please contact eSb.467.1395 , *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2011, licensees licensed under Chapter 455, F.S. mutt provide the Department with an email address IF they hhave one. The emails provided may be used for official communication with the licensee. However email addresses are public record, If you do not wish to supply a personal address, please provide the Department with an emall address which can be made available to the public. Please see our Chapter 455 page todeterniine if you are affected bythis change. https://www.myfloridalicense.com/LicenseDetail.asp?S ID=&id=F09B2E6F017B 8D91D0... 05/07/2014 77 { Proof of Licensures in Good Standing DBPR - TANDOC, RICHELLE CHAN, Certified Public Accountant Licensee Deta l is Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: Cau nty: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications TANDOC, .RICHELLE CHAN (Primary Name) (DBA Name) 8500 SW.87 TERRACE MIAMI Florida 33143 DADE 8500 SW 87 TERRACE MIAMI FL 33143 DADE Certified Public Accountant CPA AC0031252 Current,Active 05/13/1998 12/31/2014 Qualification Effective View Related License Information View License Complaint Page 1 of 1 11:51:06AM &'7, 1940 (North Monroe Street, Tallahassee FL 32399.:: Emafh Customer Contact Center :: Customer Contact Center: 850.487.1S95 The State of Florida Is an AA/EEO employer, Cooyrk ht 2007-2oio State of Florida. Privacy Statement Under Florida law, email addresses are public records. If you do not want your email address. released In response to a pubhc- records.reriueSt, da net send efeetrordc nail to this entity, .Instead, contact the office by p'hona or by traditionat mail. If you have any' questions, please .contact 850.487.1395ce..Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, Ikehsees licensed under Chapter 459,. F.S. must provide the Department with an email address 'If they have one. The emalis provided may be used fbr official communication with the Ikensee. However email addresses are public record, If you de not wlsh to supply a personal address, please provide the Department with en email address which can be made available to the public. Please see our Chapter 455 page to determine If you are affected by this change. https://www.myfloridalicense.com/LicenseDetail. asp?S ID=&id=2DB DDF4A76DD79QF... 05/07/2014 Proof of Licensures in Good Standing DBPR - HARRIS, ANIL, Certified Public Accountant Licensee. Details Licensee Information Name: Main Address: County: License Mailing: County: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications HARRIS, ANIL (Primary Name) (DBA Name) 669 NW 105TH DRIVE CORAL SPRINGS Florida 33071 BROWARD 669 NW 105TH DRIVE CORAL SPRINGS FL 33071 B ROWARD Certified Public Accountant CPA AC38125 Current,Active 10/31/2005 12/31/2014 Qualification Effective View Related License Information View License Complaint Page 1 of 1 11:49,26AM 5'7, 1940 North Monroe Street, Tallahassee FL 32399 :1 Email: Customer Contact Center :: Customer Contact Center: 850.487.1395(i The Stare of Florida Is an AA/EEO employer, Copyright 2007-2010 State of Florida. Privacy Statement Under Florida taw, email addresses are public records, if you do not want your email address released In response be' a public - records request, do not send electronic mail to this entity, Instead, contact the office by phone or by traditional mail. UM, have any questions, please contact 850.407,1395 !, *Pursuant to Section 455.275(1),'Flotlda Statutes, effective October 1, 2012r licensees licensed under Chapter 455, F.S. must provide the Department with an email address If they have one. The smalls provided maybe -used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address whfch can be made available to the public. Please see our Chapter 455 page to determine IF you are affected by this change, https://www.myfloridalicense.com/LicenseDetaitasp 7SID=&id=2F5S46BDEE9775935C... 05/07/2014 79 Proof of Licensures in Good Standing DBPR - STEWART HERON, CAROLE ALTHEA, Certified. Public Accountant Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: County: License Information License Type: Rank: License Number: Status: Licensure Date: EXpires: Special Qualifications Page 1 of 1 i:03: 48 PM 57, STEWART-HERON, CAROLE ALTHEA (Primary Name) (DBA Name) 5805 BLUE LAGOON DR SANSON, KLINE, JACOMINO & CO. # 220 MIAMI Florida 33126 DADE 5805 BLUE LAGOON DR SANSON KLINE JACOMINO & CO # 220 MIAMI FL 33126 DADE Certified Public Accountant CPA AC0033757 Current,Active 02/15/2001 12/31/2015 Qualification Effective View Related License Information View License Complaint 1940 North Monroe Street, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850,4e7.1395( The State of Florida is an AA/EEO employer. Copyright 2007-2010 State of Florida. Privacy Statement Under Florida law, email addresses are public records. if you do not want your email address released In response to a public - records request,' do not send electronic mall to this entity. Instead, contact the office by phone or by traditional mall.. If you have any questions, please contact 850.487,1395ty. *Pursuant to Section 455.275(1), Florida Statutes, effective October 1, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with an email address If they have one, The emalls provided may be used for official communication with the licensee. However email addresses are public record. If you do not wish to supply a personal address, please provide the Depaitinent with an email address which can be made available to the public. Please see' our Chapter 455 page to determine If you are affected by this change, https ://www.myfloridalicens e.com/Li ceps eD etail. asp ?SID=&id=F7091 D3A761195EC49... 05/07/2014 80 Proof of Licensures in Good Standing DBPR - EMILCAR, CARL HENRY, Certified Public Accountant Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications EMILCAR, CARL HENRY (Primary Name) (DBA Name) 1551 NE 167TH STREET #620 NORTH MIAMI BEACH Florida 33162 DADE Certified Public Accountant CPA AC44864 Current,Active 07/11/2012 12/31/2015 Qualification Effective View Related License Information View License Complaint Page 1 of 1 1:04:43 PM 7, ,1940 North Monroe Street, Tallahassee FL 32399 ;: Email; Customer Contact Center :; Customer Contact Center: 850.487.1395t The State of Florida is an AA/EE0 employer..Copyright 2007-201.0 State of Florida. Privacy Statement Under Florida law, small addresses are public records. If you do not want your email address released In response to a public- records request, do not send electronic matt to this entity, Instead, contact the ofFife by phone or by traditional maff. tf you have any questions, please'contact 850.487,1395 . *Pursuant to Section 455.275(1), Florida Statutes, effective October 5, 2012, licensees licensed under Chapter 455, F.S. must provide the Department with en email address if they have one. The emaiis proelded may be used for official rommunitetion with the licensee. Ndweveremail addresses arepublic record, If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public Please see our Chapter 455 page to determine ifyou are affected by thls change. https://www.myfloridalicense. com/LicenseDetail.asp?SID=&id=401765AC609F9723 C7... 05/07/2014 81 ( ( � ( ( ( / | ( ( ! ( " Letters of Reference The City of Coral Gables Finance Department CITY HALL ^05aiL.rmORcWAY To Whom It May Concern: ' The purpose of this letter Is to recommend McGladrey LLP, Certified Public Accountants as independent ~.~..~.""""Mrs. . hey nu, performed the annual auoufoxmecityofCom|Gublesfovthelamum fiscal years and have provided unwith very courteous and professional service, The firms' services were performed to the highest degree of professionalism and the audits were completed on time and to our satisfaction. The audit team was dedicated and ,mwUy accessible, from the staff |evel to the partner level. We value the relationship that has been established and look forward totheir continued service. Please do not hesitate to contact my office if there are any questions and/or comments regarding this letter o[recommendation. Sincerely, Diana M.G Finance Dire ` SATI. [t.941 Letters of Reference May 7, 2014 40 NW 3rd Street Suite 1103 Mfami, Florida 33128 Phone (305) 373-6789 Fax (305) 371-9451 www.miamiparkIng.com To Whom It May Concern: This is a letter of professional recommendation for the firm, McGladrey LLP, Certified Public Accountants as independent external auditors. The City of Miami, Department of Off -Street Parking ('DOSP") has contracted with McGladrey to perform animal audits of its basic financial statements for the fiscal years ending September 30, 2007 through 2016. DOSP has been highly satisfied with the work produced from each of the audit engagements performed to date, as well as with McGlachey's professionalism, reliability and cotnrnitment to timeliness, Each of the last seven.year's audits have been delivered primarily through Donnovan Maginley, Partner, who has been a valuable technical resource providing guidance on GASB implementations and other matters. The scheduling of on -site work was done with mutual cooperation between DOSP and the Firm and their staff has been pleasant to work with and respectful of our time when making requests, Based on our experience detailed above, I recommend the audit services provided by McGladrey LLP, If you would like additional information about the Firm, please feel free to contact me at 305-373-6789. Sincerely, Scott Simpson Chief Financial Officer FSC Mixed Swum Inc Fer1412.1.0 83 441(101 Letters of Reference BOYNTONiffr"RA igamBEACH 710 N Federal Highway Boynton Beach, FL 33435 Ph: 561-737-3256 Fax:561.737-3258 www.boyntonbeachcra.torri April 28, 2014 To Whom It May Concern: A This letter is intended to serve as a reference and recommendation to governmental entities considering Sanson, Kline, Jacomino, Tandoc & Gamarra, LLP ("SKJTG") to be their external auditors. SKJTG has been our auditors since 2008,and are currently contracted through 2018. They have an in-depth understanding of governmental accounting and auditing issues. The quality of their work is excellent and very timely. More significantly, they have provided exceptional client service, giving us the time and attention that we require in order to complete the audit in an efficient manner. I am very pleased to endorse SKJTG's professional qualifications, and would recommend them to other governmental entities. If you have any questions about the quality of SKJTG's services, please feel to contact me. Sincerely, Susan Harris Finance Director 84 Letters of Reference DUSINESS IMPROVEMENT DISTRICT April 28, 2014 To Whom It May Concern, This letter is Intended to serve as a referenda.anttreponitnendation to governmental entities considering Sanson, KIine JaCbrriinci4 Company, LLP *..15ip(-0*i-rial auditing services. Since the inception of our egreernent,'SKI has deMOnStrated an in-depth understanding of governmental accounting and auditing issues. The qualityof their -Work is excellent, and very timely. More significantly, they have provided exceptional client service, giving us the time and attention that we require in order to complete the audit in an efficient manner. I am very pleased to endorse SKJ's professional qualifications and would recommend them to other governmental entities. If you have questions about the quality of SKJ's serVices, Please feel free to contact me. • Manny Gonzalez Executive Director 3390 Mary Street, Suite 130 Coconut Grove, FL 33133 SI• 305A61.5506 a 305.461.5573 bidaffice®grovebid.com cat) www.coconutgrave.com 85 Letters of Reference City of North Miami Beach Finance Department TO: ProPosal Review Committee FROM: Janette Smith, Finance Director DATE: April 30, 2014 RE: Reference Letter Sharpton, Brunson and Company has been the Independent auditor for the City of North Miami Beach for the past 5 fiscal years. The audit partner, Anthony Brunson has always been very responsive to requests for information both during the audit engagement and outside of the audit scope when consulted on general accounting matters. The firm's staff has always been courteous and professional. They conduct the engagements to avoid as much disruption to department operations as possible. Should you have questions or require additional information I can be contacted at: 305-948-2930 or janettesmith Ocitvnmb.com 86 013.1001100 Oliver GElbert Ill Mayor Lisa C. Davis Vice Mayor Erhabor lghoderro, Ph.D. Council Menthes Lillie Q. Odom Council Member Felicia Robinson Council Member Rodney Harris Council Member David Williams Jr. Council .Member Cameron Benson City Manager Ronetfa Taylor,_AMC City Clerk Jo K. Dickens City Attorney Letters of Reference City q fMiami Gardens April 30, 2014 TO WHOM IT MAY CONCERN .The City of Miami. Gardens engaged Sharpton, Brunson and Company, PA as the external auditor to perform the annual auditing services for a three year period with FY 2013 as the first year of the engagement. During this first year engagement, Sharpton, Brunson and Company, PA performed and completed the FY 2013 audit on time within the schedule established by staff. The Comprehensive Annual Financial Report was presented to Council in early February, 2014. Further, with the assistance from Sharpton, Brunson and Company, PA the City was able to early implement GASB 65 in FY 2013. 1. recommend their service to any interested governmental jurisdictions. Sincerely, 1,11 Patricia Varney Finance Director 1515 N.W. 167th Street • Oldg.5 • Suite 200 • Miami Gardens, Florida 33169 • Tel: (305) 622.8000 • Fax. (305) 622.8001 • www.miamigerdena- fl.gov Peer Reviews IL CPAs & Advisors MNI System Review Report To the Partners of McGladrey LLP and the National Peer Review Committee of the American Institute of Certified Public Accountants Peer Review Board We have reviewed the system of quality control for the accounting and auditing practice of McGladrey LLP (the "firm") applicable to non -SEC issuers in effect for the year ended April 30, 2013. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations eland the procedures performed in a System Review are described in the standards at www.a.icpa.orgiprsummarv. As required by the standards, engagements seleeted for review included engagements performed under Government Auditing Standards, audits of employee benefit plans, audits performed under FDICIA, and audits of carrying broker -dealers, and examinations of service organizations [Service Organizations Control (SOC) 1 and 2 .engagements]. In our opinion, the system of quality control for the accounting and auditing practice of McGladrey LLP applicable to non -SEC issuers in effect for the year ended April 30, 2013, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. McGladrey LLP has received a peer review rating of pass. 'Fig.? LLP December 4, 2013 PCa,xft IAkM@ER:s l01Pe,1a ;TAPS 88 Peer Reviews 910 St Louis Stroot,Sta XO P.O. Ito SprfogEeK-7i10.6-5801 .1750 41 .8707 VaN 41186682 wwv.i.blat cam system Review Report To the Partners of McOladrey & Pullen, LLP _and the National Peer P,evieW Committee of the American Institute of Certified Public Accountants Peer Review Board We have Tevievied the system of quality control. for the accounting and auditing practice Of MoOladrcy Piil1enLLP (the rani) applicable to non -SEC issuers in effect for the year ended Apr11.30,2010. Our peer 'review Was conducted w acerirdance with the Standards for Performing and Reporting on Peer ReViews eatablished by the Pcer Review Board of the -American Institute of Certffled Public Accountants. The finn is responsible for designing a system of quality tontrol and complying with it to previde the firm With reasonable assurance of perforniing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion 073 the -design of the system ofquality control and the fruit's compliance therewith based on our revievi. The nature, objectives, scope, limitations of and the procedures performed in a System Rewiew are described in the standards at wwvi.aicpa.oreprsummary. As required by the standards, engagements selected for review included engagements Performed under government 4ualang Standaxds, audits of employee benefit plans and Audits perfonned under FDIciA. • lu our opinion, the system of quality control for the accounting and auditing practice of McGlatirey & Pullen, LLP applicable to non -SEC issures in effeet for the year ended April 3{1, 2010, has bean suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. •Krme mot receive a rating of pass, pass with rkfictency(ies) aria. McGladrey & Pullen, LLP has received a peer review rating of pars, December 2, 2010 experience BKO Praxiti fabfAMAIZ 89 Peer Reviews iliSt'A peer lieviety ProgAnt monsitvtexil bylite fisiffani4Pefg flews, Calianittne DeCeMber 17, 20/0 DaviclEctidder,IMA gdszedadrey40'oilet /LP 36bo Alriericau Iiisdimal 3 illoorthiigkokb013543i Dear Mr. Scudder; It is my Pleastt.retS nntit you that on December pi 2.010, th6 trattoom,11(eer Review Oinimittes accepted t*lePat Pn tlis Most lewd asmtem peer rest* of yoJkm. The due date liar your next review 3s Water 34 ma. ThiS is the date by *Mob review ,thaiommits should te completed and thittitted to the adminiStOthigerctity... As ATI iirtoyr, ffareorth2da peer review rating Of pass. Tim C61111114teeaaettlEtti tGES111VL9114 congratmlutions to the fam. Sitmerely, itei-7396 Ca} Bettplo amiss Mari —NNW XinteeatclinArc` 1(91)40 -4502 cc: Andrew V. Leur2t2PA rinNiimber 1(7046712 iteviereNtunber: 309.0 Aottwir.,,,r,f•gbta.cf:Cedii•ort,hto 22C ,eWi Fir Rea, IL•Ihrr, TV? .fi19) 1C2-1500 402-1E05 4e.yiagttiatti ...ori.171.0 90 --V- ...... LI Peer Reviews Fowler, Holley, Rambo & Stalvey, CERTIFIED PUBLIC ACCOUNTANTS BUSINESS CONSULTANTS Mille P. Fowler, CPA, PFS,CFPit ^ 'Cartion W. HOW, CPA • C.Wayne Sento, CPA, OVA -• Alabarcl A.Stelvey, CPA Woe WIldwood Plantation MVO Post OHICe BoX 1807 • Valdosta, GA316(134607 -029)244-1559 (800) 300-3123 • Fax (229)246-7369 System Review Report July 25, 2012 To the Partners of Sharpton, Brunson & Company, P. A. and tile National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Sharpton, Brunson & Company, P. A. (the firm) in effect for the year ended February 29, 2012, Our peer review was conducted in accordance with the Standards for Perlin-ming and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants, 'The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures perfonned in a System Review are described in the standards at www.aicpa.org/prsurnmary. As required by the standards, engagements selected for review Included engagements perforated under Government Auditing Standards and an audit of an employee benefit plan. in our opinion, the system of quality control for the accounting and auditing practice of Sharpton, Brunson & Company, P. A. in effect for the year ended February 29, 2012, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in 41material respects. Firms can receive a rating of pass, pass with tieficiency(ies) or fail. Sharpton, Brunson & Company, P. A. has received a peer review rating of pass. qa.)14,0 Oa. 114imlb Vlim-ti Fowler, Holley, Unbo & Stalvey, P.C. SERVING VA1DOSTA AND SQUfl GEORGIA Ma 1036 Jarnee Enka% CPA AnDaohJr.,ClA • Flatted D. Elko% CPA D C. WON CPA Emily A. Drowning, CPA, CFFA S. Soort leyier, CPA • 7111any A. Craig, CPA eIyCSneh.CPA www.ealdotteepe.eem• MEMKER OF AGN INTERNATIONAL 91 .�.,..... Peer Reviews Fowler, Holley, Rambo & Stalvey, P.C. CERTIFIED PUBLIC) ACCOUNTANTS BUSINESS BUSINESS CONSULTANTS Curtis G. Fowler, CPA, PFS, CFI" ^ Cndlon W. Holley, CPA ^ C. Wayne Rambo, CPA, OVA • Richard A. Sralvey, GPA 8208 Wiidwodd Pianin ion Orivo Post Oliico Box 1087 • Valcoota, GA 318034887 • (229) 2d.I 1659 •• (800) 380-3123 Fax (229) 245-7389 System Review Report August 12, 2009 To the Partners of Sharpton, l3nmson & Company, P. A. and the Peer Review Committee of the Florida Institute o. CPA's We have reviewed the systemof quality control for the accounting and auditing practice of Sharpton, Branson & Company, P. A, (the firm) in effect for the year ended February 28, 2009. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews establishedby the Peer Review Board of the American Institute of Certified Public Accountants. The film is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control. and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at vti.aict�a.rirJvrsurnraary As required by the standards, engagements selected for review included engagements performed under the Government Auditing Standards and audits of employee benefit plans. In our opinion, the system of quality control for the accounting and auditing practice of Sharpton, Brunson & Company, P. A. in effect for the year ended February 28, 2009, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firtus can receive a rating of pass, pass with defc(ency(ies) or fail. Sharpton, Brunson & Company, P. A, has received a peer review rating ofpass. Oor> v) ids tl _4 S t.C Fowler, Volley, arnbo & Stalvey, , P.C. *t SEJVlNG VALDOSTA AND SOUTH c1WkGfA SINCE r95d .LBRBB E. FNsora, CPA - Josle Niger, CPA - R. Arden DoLoao4,. Jr.. CPA Robed D. Elletl. CPA Tel?' M. Wisenbaher, 8, CPA Dusru, C.WPJces, CPA Emily A. Browning, CPA, GFFA • Baitmre K. Ounces, GPA www voldosrncpa.com MEMBER OF AON INTERNATIONAL 92 Peer Reviews INFANTE & COMPANY CERTIFIED PUBLIC ACCOUNTANTS • BUSINESS CONSULTANTS Members of: American' Institute of CPAs • Center for Audit Duality • Employee Benefit Piero Audit Quality Center • Governfnental Audit duality Center • Private Companies Practice Section Tex Division Florida Institute of CPAs System Review Report December 6, 2013 Harrison Exeoutive Centre 1930 Harrison Street Suite 308 Hollywood, Florida 330i30 Telephone t954j 922-BBBB Fsx (954J 922-SBB4 www,infanteeocps. oom To the Partners of Sanson, Kline, Jacomino, Tandoe & Gamarra, LLP and the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Sanson, Kline, Jacomino, Tandoe & Gamarra, LLP (the firm) in effect for the year ended May 31, 2013. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Publio Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in .determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary. As required by the standards, engagements selected for review included an engagement performed under the Government Auditing Standards and an audit of an employee benefit plan. We noted the following deficiencies during our review: 1. Deficiency - The firm's quality control policies and procedures requires that the person responsible for assigning personnel to engagements consider specialized industry experience or expertise when assigning all levels of personnel to engagements. We noted that the firm relies primarily on the engagement partner's background and knowledge and does not give adequate consideration to the complexity or other requirements of the engagement when assigning other engagement personnel. We noted an instance in which certain personnel did not have sufficient experience, expertise, or training in the areas assigned to them, In addition, the firm's System of Quality Control requires that any ERISA engagement performed by the firm requires EQCR by an experienced reviewer 513 Peer Reviews prior to the issuance of the financial statements, The firm had an audit of an employee benefit plan subject to the Employee Retirement Income Security Act of 1974 (ERISA), which met the above criteria. As a result of the lack of industry experience and lack of EQCR, the firm did not properly report on the financial statement in this specialized industry. Recommendation -The firm should revise its quality control policies and procedures to require that personnel assigned to engagements have sufficient experience or expertise to perform the work assigned to them. When it is necessary to assign a person who does not have sufficient experience or expertise to perform a key role on an engagement, the engagement partner should be required to document how the engagement team will compensate for this lack of experience or expertise. 2. Deficiency - The firm's quality control policies and procedures require that audit engagements in specialized industries be properly planned and executed in accordance with generally acoepted auditing standards. We noted one limited scope employee benefit plan audit, where due to lack of familiarity of the engagement team with the specialized nature of the engagement and financial statement presentation and disclosure was incomplete, The firm issued a qualified opinion auditors' report when they should have issued a disclaimer opinion auditors' report. In addition, the plan did not disclose the amount and disposition of forfeited non -vested accounts to be used to reduce employer contributions, did not disclose fully benefit responsive contract investments, did not disclose party - in -interest transactions and the required fair value disclosures (levels 1 - 3) for investments, and therefore, a tabular format was not presented. The firm has advised that it will correct the auditors' report and re -issue the financial statements to its client and the related governing body. Recommendation -The firm should designate a partner to be responsible for all employee benefit plan audits. That partner should attend training on performing such audits and be responsible for directing all benefit plan audits, In our opinion, except for the deficiencies described above, the system of quality control for the accounting and auditing practice of Sanson, Kline, Jacomino, Tandoc & Gamarra, LLP in effect for the year ended May 31, 2013, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. Sanson, Kline, Jacomino, Tandoc & Gamarra, LLP has received a peer review rating of pass with deficiencies. �t>c a t�Y� Infante & Company 94 Peer Reviews INFANTE & COMPANY CEFITIFIEO PUBLIC ACCOUNTANTS • BUSINESS CONSULTANTS Members of: American Institute of CPAs • Center far Audit Quality r Tax Division • Personal Financial Planning Section Florida Institute of CPAs National Associated Certified Public Accounting Firms System Review Report August 17, 2010 Harrison Exeoutve Centre • Suite 303 1930 Harrison Street Hollywood, Florida 33020 Telephone (954) 922.89a5 Fax (954) 992.8904 www. infentecoope, com Iocpesa aal,com To The Partners Sanson, Kline, Jacomino & Company, LLP and the Peer Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Sanson, Kline, Jacomino & Company, LLP (the firm) in effect for the year ended May 31, 2010. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary. As required by the standards, .engagements selected for review included an engagement performed under the Government Auditing Standards. In our opinion, the system of quality control for the accounting and auditing practice of Sanson, Kline, Jacomino & Company, LLP in effect for the year ended May 31, 2010, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Films can receive a rating of pass, pass with deficiency(ies) or fail. Sanson, Kline, Jacomino & Company, LLP has received a peer review rating of pass. Infante & Company 95 Miami Business License Emr ' .1`247- • 9 6