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HomeMy WebLinkAboutBack-Up DocumentsRFP 1238386 External Auditing Services PROFESSIONAL SERVICES AGREEMENT This agreement ("Agreement") entered into as of the day of 2021, by and between the Bayfront Park Management Trust ("Trust"), a limited agency and instrumentality of the City of Miami, Caballero, Fierman, Llerna, and Garcia, LLP, (the "Auditor"). RECITAL WHEREAS, the Trust desires to retain Auditor's services ("Services"), defined herein, and Auditor desires to be the independent auditor of the Trust. WHEREAS, the City of Miami Purchasing Department issued on behalf of the Trust a Request for Proposal ("RFP") No. 1238386, on August 31, 2020, to seek a qualified provider for external auditing services and Auditor submitted the most qualified response ("Proposal") and was selected for the provision of the Services. The RFP and the Proposal are sometimes referred to herein, collectively, as the Solicitation Documents, and are by this reference expressly incorporated into and made a part of this Agreement as if set forth in full; and, WHEREAS, the Trust at its board meeting of April 27, 2021, approved the selection of the Auditor and authorized the Trust's Executive Director (the "Executive Director") to enter into a professional services agreement. NOW, THEREFORE, in consideration of the promises and the mutual covenants and obligations herein contained and subject to the terms and conditions herein stated, the parties hereto understand and agree as follows: 1. TERMS: The term of the Agreement shall be for three (3) year with an option to renew for an additional two (2) one-year periods. 2. SCOPE OF SERVICES: Auditor agrees to provide the Services as specifically described and subject to the terms and conditions set forth in RFP, which by this reference is incorporated into and made a part of this Agreement. At the written request of the Trust, Auditor shall perform such additional services as may reasonably be required ("Additional Services"). RFP 1238386 External Auditing Services 3. COMPENSATION: 1. The amount of compensation payable by the Trust to the Auditor for the Services shall not exceed the amounts as listed in Exhibit A, Compensation Proposal. Payment shall be made within thirty (30) days after receipt of Auditor's invoice, detailing the charges incurred during the immediately preceding month and accompanied by sufficient supporting documentation and contain sufficient detail to allow a proper audit of expenditures should the Trust require one to be performed. The Trust shall not be responsible for any of Auditor's fees, costs or expenses above each respective year as aforementioned, unless approved in advance by the Trust or its designee. 2. Compensation to the Auditor for Additional Services, if any, shall be based on the amounts as agreed -upon in Exhibit A, Compensation Proposal. 3. If the Auditor is entitled to reimbursement of travel expenses, then all bills for travel expenses shall be submitted in accordance with Section 112.061, Florida Statutes. 4. TRUST INSPECTION RIGHTS: For a period of three (3) years after completion of the Services authorized under this Agreement, Auditor shall make available to its successor, the Trust and the City of Miami ("City"), including its designees, the work papers, records and other evidence and documents relating to Auditor's Services and Additional Services. The Trust and the City, including its designees, shall be entitled, at any reasonable time during such three (3) year period, to inspect such documents and to reproduce the same, at its expense, and Auditor will make the provisions at the time the need for reproduction arises. 5. AWARD OF AGREEMENT: Auditor represents and warrants to the Trust that it has not employed or retained any person or company employed by the Trust to solicit or secure this Agreement and that it has not offered to pay, paid or agreed to pay any person any fee, commission, percentage, brokerage fee or gift of any kind contingent upon or in connection with the award of this Agreement. 6. OWNERSHIP OF DOCUMENTS: Subject to the provisions of Chapter 119, Florida Statutes, and state public records laws, the work papers for the audit engagement(s) are the property of Auditor and shall constitute confidential information. However, pursuant to Government Auditing Standards, the Auditor is required to make certain work papers available to federal and state regulatory agencies upon request for their reviews of audit quality and will provide audits and the use of their Auditors. Auditor's personnel will allow access to supervise these regulatory agencies' review the work papers. RFP 1238386 External Auditing Services 7. COMPLIANCE WITH FEDERAL, STATE AND LOCAL LAWS: Auditor understands that agreements between private entities and local government are subject to certain laws and regulations, including laws pertaining to public records, conflict of interest records keeping, etc. The Auditor agrees to comply with and observe all applicable federal, state and local laws, rules, regulations, codes and ordinances, as they may be amended from time to time. 8. INDEMNIFICATION: Auditor shall indemnify, defend and hold harmless the City of Miami and the Trust and its officials, employees and agents (collectively referred to as "Indemnities") and each of them from and against all loss, costs, penalties, fines, damages, claims, liabilities or expenses, including attorney's fees (collectively referred to as "Liabilities") arising out of, resulting from, or in connection with (i) the performance or non-performance of the services contemplated by this Agreement which is or is alleged to be directly or indirectly caused, in whole or in part, by any act, omission, default or negligence (whether active or passive) of Auditor or its employees, agents or subcontractors (collectively referred to as "Auditor"), or (ii) the failure of the Auditor to comply with any of the paragraphs herein, or (iii) the failure of the Auditor to conform to statutes, ordinances, or other regulations or requirements of any governmental authority, federal or state, in connection with the performance of this Agreement, or (iv) the failure of any representations or warranties of Auditor hereunder. Auditor expressly agrees to indemnify and hold harmless the Indemnities, or any of them, from and against all liabilities which may be asserted by an employee or former employee of Auditor, or any of its subcontractors, as provided above, for which the Auditor's liability to such employee or former employee would otherwise be limited to payments under state Workers' Compensation or similar laws. 9. INSURANCE: During the term of this Agreement, Auditor shall carry limits of insurance pursuant the attached Insurance Exhibit B. 10. CONFLICT OF INTEREST: A. Auditor is aware of the conflict of interest laws of the City of Miami (City of Miami Code, Chapter 2, Article V), Dade County Florida (Dade County Code, Section 2-11.1 et. seq.) and of the State of Florida as set forth in the Florida Statutes and agrees that it will fully comply in all respects with the terms of said laws and any future amendments thereto. B. Auditor covenants that no person or entity under its employ, presently exercising any functions or responsibilities in connection with this Agreement, has any personal financial interests, direct or indirect with Trust. Auditor further covenants that, in the performance of this Agreement, no person or entity having such conflicting interests shall be utilized in respect to Services provided hereunder. Any such conflict of RFP 1238386 External Auditing Services interest(s) on the part of Auditor, its employees or associated persons or entities must be disclosed in writing to the City. 11. DEFAULT: If Auditor fails to comply with any term or condition of this Agreement or fails to perform any of its obligations hereunder, then Auditor shall be in default. Upon the occurrence of a default hereunder, the Trust, in addition to all remedies available to it by law, may immediately, upon written notice to Auditor, terminate this Agreement. Whereupon all payments, advances or other compensation paid by the Trust to Auditor while Auditor was in default shall be immediately returned to the Trust. Auditor understands and agrees that termination of this Agreement under this section shall not release Auditor from any obligation accruing prior to the effective date of termination. 12. TRUST'S TERMINATION RIGHTS: The Trust shall have the right to terminate this Agreement, in its sole discretion, at any time, by giving written notice to Auditor at least five (5) business days prior to the effective date of such termination. In such event, the Trust shall compensate Auditor for the Services rendered and expenses, fees and cost incurred prior to the effective date of termination. In no event shall the Trust be liable to Auditor for any additional compensation, other than that provided herein, or for any consequential or incidental damages. Additionally, the Trust shall have the right to terminate this Agreement, without notice or liability to Auditor, upon the occurrence of an event of default. In such event, the Trust shall not be obligated to pay any amounts to Auditor and Auditor shall reimburse to the Trust all amounts received for Services provided while Auditor was in default under this Agreement. 13. ASSIGNMENT: Auditor shall not assign this Agreement, in whole or in part, without the prior consent of the Trust, which may be withheld or conditioned, in the Trust's sole discretion. 14. NOTICE: All notices or other communications required under this Agreement shall be in writing and shall be given by hand -delivery or by registered or certified U.S. Mail, return receipt requested, addressed to the other party at the address indicated below or to such other address as a party may designate by notice given as herein provided. Notice shall be deemed given on the day on which personally delivered or, if by mail, on the fifth day after being posted or the date of actual receipt, whichever is earlier. AS TO TRUST: Jose Solano Executive Director Bayfront Park Management Trust 301 N. Biscayne Boulevard Miami, Florida 33132 WITH A COPY TO: Victoria Mendez City Attorney City of Miami 444 SW Second Avenue, 9th Floor Miami, Florida 33132 RFP 1238386 External Auditing Services AUDITOR: Andrew S. Fierman Partner Caballero Fierman Llerena + Garcia, LLP 8950 SW 74th Court, Suite 1210 Miami, FL 33156 15. MISCELLANEOUS PROVISIONS: A. This Agreement shall be constructed and enforced according to the laws of the State of Florida B. Title and paragraph heading are for convenient reference and are not a part of this Agreement C. No waiver or breach of any provision of this Agreement shall constitute a waiver of any subsequent breach of the same or any other provision hereof and no waiver shall be effective unless made in writing. D. Should any provision, paragraph, sentence, word or phrase contained in this Agreement be determined by a court of competent jurisdiction to be invalid, illegal or otherwise unenforceable under the laws of the City of Miami or State of Florida, such provisions, paragraph, sentence, word or phrase shall be deemed modified to the extent necessary in order to conform with such laws, or if not modifiable, then same shall be deemed severable. In either event, the remaining terms and provisions of this Agreement shall remain unmodified and in full force and effect or limitation of its use. E. The Auditor may ask the Trust to sign an Engagement Letter, which may/will be known as Exhibit B. F. This Agreement constitutes the sole and entire agreement between the parties hereto. No modification or amendment hereto shall be valid unless in writing and executed by properly authorized representative of the parties hereto. G. In the event of a conflict between the terms of the Agreement and the exhibits, interpretation of the Agreement shall control. RFP 1238386 External Auditing Services 16. SUCCESSORS AND ASSIGNS: This Agreement shall be binding upon the parties hereto, their heirs, executors, legal representatives, successors, or assigns. 17. INDEPENDANT CONTRACTOR: Auditor has been procured and is being engaged to provide Services to the Trust as an independent contractor and not as an agent or employee of the Trust. Accordingly, Auditor understands that Florida Workers' Compensation benefits available to employees of the Trust are not available to Auditor and agrees to provide workers' compensation insurance for any employee or agent of Auditor rendering Services to the Trust under this Agreement. 18. ENTIRE AGREEMENT: This instrument and its attachments constitute the sole and only Agreement of the parties relating to the subject matter hereof and correctly set forth the rights, duties and obligations of each to the other as of this date. Any prior agreements, promises, negotiations, or representations, not expressly set forth in this Agreement, are of no force or effect. 19. COUNTERPARTS; ELECTRONIC SIGNATURES: This Agreement may be executed in any number of counterparts, each of which shall constitute an original but all of which shall constitute one and the same instrument. Facsimile, .pdf, and other electronic signatures to this Agreement shall have the same effect as original signatures. 20. NONDISCRIMINATION: Auditor hereby represents and warrants that all of its employees are treated equally during employment without regard to race, color, sex, religion, creed, ancestry, national origin, age, disability, marital status or sexual orientation. 21. AUTHORITY TO PRACTICE: Auditor hereby represents and warrants that it has and will continue to maintain all licenses and approvals required to conduct its business, and that it will at all times conduct its business in a reputable manner. Proof of such licenses and approvals shall be submitted to the Trust's representative upon request. (Signature page follows) RFP 1238386 External Auditing Services IN WITNESS WHEREOF, the parties hereto have caused this instrument to be executed by their respective officials thereunto duly authorized, this the day and year above written. Witness: For Auditor Caballero Fierman Llerena + Garcia, LLP . 05pr ri,Vr� , GABRIELA RODRIGUEZ o� A Notary Public -State of Florida E Commission # GG 295262 My Commission Expires January 27, 2023 Witness: 1 v1tJ.n) (kV" Andrew S. Fierman, Partner For Bayfront Park Management Trust Valeria Sanchez Jose Solano Administrative Officer Executive Director Approved as to Insurance Approved as to Form and: Requirements: Correctness Anne Marie Sharpe, Director, Risk Management Victoria Mendez City Attorney RFP 1238386 External Auditing Services PARTNERSHIP RESOLUTION Whereas, Caballero, Fiennan, Llerna, and Garcia, LLP, desires to enter into an Agreement with the Bayfront Park Management Trust substantially in the form of the agreement to which this Resolution is attached; Whereas, the Partners of Caballero, Fierman, Llerna, and Garcia, LLP, at a duly held meeting has considered the matter in accordance with the By -Laws of the Partnership; NOW, THEREFORE, BE IT RESOLVED BY THE PARTNERS that this partnership is authorized to enter into the Agreement with the Bayfront Park Management Trust and Andrew S. Fierman is hereby authorized and directed to execute the Agreement in the name of this Partnership and to execute any other documents and perform any acts in connection therewith as may be required to accomplish its purpose. IN WITNESS WHEREOF, this 3 day of May 2021. BY: "hi,, GABRIELA RODRIGUEZ :Notary Public -State of Florida Commission # GG 295262 My Commission Expires January 27, 2023 RFP 1238386 External Auditing Services EXHIBIT A COMPENSATION PROPOSAL ATTACHMENT F FEE PROPOAL FORM The Proposer's pricing shall be submitted on this form, Attachment f Fee Proposal Form, and in the manner stated herein. PROPOSED ANNUAL PRICING The Proposer shall provide a comprehensive fee schedule relating to the performance of all these required services for each year of the three (3) year contract term, and the two (2) additional one (1) year options to renew ("OTR")_ All costs to be charged to the Trust shall be included in the Fee Proposal, including any administrative, travel, or other similar charges that may correspond to performing the services outlined herein. Service Price External Auditing Service of FY 2019-2020 $ 18,000 External Auditing Service of FY 2020-2021 $ 18,500 External Auditing Service of FY 2021-2022 $ 19,000 External Auditing Service (OTR) of FY 2022- 2023 $ 19,600 External Auditing Service (OTR) of FY 2023- 2024 $ 20.200 ADDITIONAL SERVICES PRICING Additionally, Proposer shall provide an hourly rate to be used for any additional work, which may be requested by the Trust and which is outside the scope of the Contract. These hourly rates shall be in a not to exceed rate to be listed by the job classification of individuals (i.e. Staff Auditor, Sr. Auditor, Manager, Partner, etc.) required to perform these services. Proposer shall also indicate any additional services and fees Proposer can provide and which are not specifically listed herein this RFP. Classification Services for FY 2019-2020 Services for FY 2020-2021 Services for FY 2021-2022 Partner $ 275 $ 275 $ 275 Senior Manager $ 200 $ 200 $ 200 Manager $ 175 $ 275 $ 275 Senior /Supervisor $ 125 $ 125 $ 125 Staff $ 90 $ 90 $ 90 Administrative/Clerical $ 50 $ 50 $ 50 RFP 1238386 External Auditing Services Classification Services for FY 2022-2023 Services for FY 2023-2024 Partner $ 275 $ 275 Senior Manager $ 200 $ 200 Manager $ 175 $ 175 Senior !Supervisor $ 125 $ 125 Staff $ 90 S 90 Administrative/Clerical $ 50 $ 50 Failure to submit compensation proposal as required shall disqualify Proposer from consideration. Page 32 EXHIBIT B INSURANCE REQUIREMENTS Commercial General Liability A. Limits of Liability Bodily Injury and Property Damage Liability Each Occurrence General Aggregate Limit Personal and Adv. Injury Products/Completed Operations B. Endorsements Required RFP 1238386 External Auditing Services $1,000,000 $ 2,000,000 $ 1,000,000 $ 1,000,000 City of Miami listed as additional insured Bayfront Park Management Trust listed as an additional insured Contingent & Contractual Liability Premises and Operations Liability Primary and non contributory liability endorsement II. Business Automobile Liability A. Limits of Liability Bodily Injury and Property Damage Liability Combined Single Limit Owned/Scheduled Autos Including Hired, Borrowed or Non -Owned Autos Any One Accident B. Endorsements Required $ 1,000,000 City of Miami listed as an additional insured Bayfront Park Management Trust listed as an additional insured III. Worker's Compensation Limits of Liability Statutory -State of Florida Waiver of Subrogation Employer's Liability A. Limits of Liability $100,000 for bodily injury caused by an accident, each accident $100,000 for bodily injury caused by disease, each employee $500,000 for bodily injury caused by disease, policy limit RFP 1238386 External Auditing Services IV. Professional Liability/Errors and Omissions Coverage Combined Single Limit Each Claim $1,000,000 General Aggregate Limit $1,000,000 Retro Date Included V Umbrella Liability Each Occurrence $1,000,000 Policy Aggregate $1,000,000 City and Bayfront Park Management Trust listed as additional insured. Coverage is excess follow form over the GL and Auto Polices. The above policies shall provide the City of Miami with written notice of cancellation or material change from the insurer in accordance to policy provisions. Companies authorized to do business in the State of Florida, with the following qualifications, shall issue all insurance policies required above: The company must be rated no less than "A-" as to management, and no less than "Class V" as to Financial Strength, by the latest edition of Best's Insurance Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent. All policies and /or certificates of insurance are subject to review and verification by Risk Management prior to insurance approval. CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO: Jose Solano DATE: April 21, 2021 Executive Director FROM: Annie Perez, CPPO, Director Department of Procurement SUBJECT: Recommendation of Award for Bayfront Park External Auditing Services REFERENCES: Request for Proposals ("RFP") No. 1238386 ENCLOSURES: Evaluation Scoresheets RECOMMENDATION: Based on the findings below, the Department of Procurement ("Procurement") hereby recommends award of RFP No. 1238386 to Caballero, Fierman, Llerna & Garcia, LLP ("CFLG") the highest ranked responsive and responsible Proposer, to provide external auditing services for Bayfront Park Management and Trust. The awarded vendors, contract terms, and amount are shown below. Contract Number/Title: Contract Amount: Contract Term: Recommended Vendors: RFP No. 1238386, Bayfront Park External Auditing Services The estimated contract amount is $18,000.00 for Year 1, $18,500 for Year 2, and $19,000.00 for Year 3. Renewal Term 1 is $19,600.00 and Renewal Term 2 is $20,200.00. Initial term of three (3) years, with the option to renew for two (2) additional one (1) year periods. Caballero, Fierman, Llerena, and Garcia, LLP BACKGROUND: On August 31, 2020, Procurement issued RFP No. 1238386, under full and open competition, on behalf of Bayfront Park Management and Trust, to obtain proposals from experienced, qualified firms to provide external auditing services. As required by the Procurement Code, the RFP was advertised and issued on-line. On September 25, 2020 two (2) proposals were received in response to the RFP. On March 23, 2021, the proposals were evaluated by a committee, following the guidelines published in the RFP. The committee determined CFLG was the most qualified, responsive, and responsible proposer. Consequently, approval of this recommendation to award is requested. Your signature below will indicate approval of this recommend9tion,,__ Approved: Jose Sdrlano, AP:tg ecutive Director c: Fernando Casamayor, Assistant City Manager, Chief Financial Officer Yadissa A. Calderon, CPPB, Assistant Director, Procurement Date: t-( (7,,/ /2,/,/ CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO: Jose Solano DATE: April 6, 2021 FILE: Executive Director FROM: Annie Perez, CPPO Procurement Director SUBJECT: Recommendation to Negotiate a Contract for External Auditing Services for Bayfront Park Management & Trust REFERENCES: RFP No. 1238386 ENCLOSURES: Bid Security List Committee Score Sheets RECOMMENDATION: Based on the finding below, the Department of Procurement ("Procurement") hereby requests approval to negotiate with the highest ranked, responsive, and responsible Proposer, Caballero, Fierman, Llerena & Garcia, LLP ("CFLG"), to provide external auditing services ("Services") for Bayfront Park Management and Trust ("BPMT"). BACKGROUND: On August 31, 2020, Procurement issued Request for Proposals ("RFP") No. 1238386, under full and open competition, on behalf of BPMT, to obtain proposals from experienced, qualified firms to provide the Services. On September 25, 2020 two (2) proposals were received in response to the RFP. Subsequently, the proposals were reviewed by Procurement for responsiveness. Both were deemed responsive and responsible. The Evaluation Committee ("Committee") met on March 23, 2020 and has completed the review and evaluation of the proposals, following the guidelines published in the RFP. The Committee decided not to hold oral presentations, as the Proposals did not require further clarification. The evaluation criteria were given respective weights for a maximum of one hundred (100) points per Committee member. The final scores are listed below in order of ranking: Proposer Technical Score (max. 280) Compensation Score (max. 120) Total Combined Score (max. 400) 1 Caballero, Fierman, Llerena & Garcia, LLP 278 120 398 2 Garcia, Espinosa, Miyares, Rodriguez, Trueba & Company, LLP 273 100 373 Due diligence was conducted to determine responsibility. There were no performance or compliance issues and no adverse findings related to CFLG's responsibility. NEGOTIATIONS: The Committee recommends that BPMT enter into negotiations with CFLG, the highest ranked, responsive, and responsible Proposer. In the event BPMT and CFLG are unable to reach an agreement, negotiations with CFLG will be terminated. The Committee then recommends that BPMT enter into negotiations with the next highest ranked Proposer. The following individuals will participate in the negotiations: Tahlia Gray, Procurement Analyst, Procurement Jose Solano, Executive Director, BPMT CONSENSUS STATEMENT: The Committee recommends CFLG for the following primary reasons: (1) CFLP, LLP has the necessary qualifications, relevant experience, and technical capacity to provide the services requested in the RFP, at the level requested by BPMT; and (2) the firm's key personnel have an extensive track record of successfully providing auditing and related services to public entities. Copies of the score sheets for each Committee member are attached, as well as a composite score sheet. j/ ) 9 Approved: JoserSolanoj Executive Director AP:tg Date: /1 3 21 c: Fernando Casamayor, Assistant City Manager, Chief Financial Officer Yadissa Calderon, CPPB, Assistant Director, Procurement Evaluation of Proposal Request for Proposals # 1238386 External Auditing Services (Bayfront Park) Miguel Augustin, City of North Miami Maximum Points CFLP, LLP GEMRT, LLP TECHNICAL CRITERIA Proposer's and Proposer's Key Personnel Qualifications and Experience 35 35 35 Proposer's Technical Qualifications 35 33 30 PRICE CRITERIA Fee Proposal 30 30 25 TOTAL POINTS 100 "13 90 Signature 3/22/2021 Evaluation of Proposal Request for Proposals # 1238386 External Auditing Services (Bayfront Park) Stephen Kneapler, Bayfront Park Management Trust Maximum Points CFLG, LLP GEMRT, LLP TECHNICAL CRITERIA Proposer's and Proposer's Key Personnel Qualifications and Experience 35 �`� / Proposer's Technical Qualifications 35 ,7 J ,) PRICE CRITERIA / Fee Proposal 30 n �� C� 5 / TOTAL POINTS 100 ii I 66 1 /I Signature 3/10/2021 Evaluation of Proposal Request for Proposals # 1238386 External Auditing Services (Bayfront Park) Mary Lugo, BPMT Board of Directors Maximum Points CFLP, LLP GEMRT, LLP TECHNICAL CRITERIA Proposer's and Proposer's Key Personnel Qualifications and Experience 35 Proposer's Technical Qualifications 35 3 S c — PRICE CRITERIA f Fee Proposal 30 7 U c)-- TOTAL POINTS 100 / Q v c-i 3/10/2021 Evaluation of Proposal Request for Proposals # 1238386 External Auditing Services (Bayfront Park) Alfredo Riverol, City of South Miami Maximum Points CFLG, LLP GEMRT, LLP TECHNICAL CRITERIA Proposer's and Proposer's Key Personnel Qualifications and Experience 35 35 33 Proposer's Technical Qualifications 35 35 35 PRICE CRITERIA Fee Proposal 30 30 25 TOTAL POINTS 100 100 93 1 0/26/2020 4/28/2021 sunbiz.org - Florida Department of State DIVISION OF CORPORATIONS Previous on List Next on List Filing History No Authority Info LSVi mt_ p c_.,) Atfrf ai\-f;jj an official Z thfe of Flotk r we%lite Return to List No Partner Info Name History Partnership Name Search Submit Partnership Detail Limited Liability Partnership Name CABALLERO FIERMAN LLERENA & GARCIA, LLP Principal Address 8950 SW 74TH COURT STE 1210 MIAMI, FL 33156 Change Date: 02/09/2021 Filing Information Document Number FEI/EIN Number File Date State Total Pages Pages in Original Filing Florida Partners Total Partners Status Effective Date Expiration Date Name History Registered Agent CABALLERO NESTOR 8950 SW 74TH COURT STE 1210 MIAMI, FL 33156 Document Images 12/22/2005 -- LLP 02/09/2021 -- LLP Business Report LLP050004824 550912340 12/22/2005 FL 21 2 1 1 ACTIVE NONE NONE 0003 View image in PDF format View image in PDF format dos.sunbiz.org/scripts/gendet.exe?action=DETGENINAME&web_dir= &web_Iky_number=LLP050004824&web_Iky_seq=0003&veb_return_number=LLP05000... 1/2 4/28/2021 sunbiz.org - Florida Department of State 03/03/2020 -- LLP Business Report View image in PDF format 02/13/2019 -- LLP Business Report 05/08/2018 -- LLP Business Report LLP180000477 -- No image available 02/08/2017 -- LLP Business Report 02/02/2016 -- LLP Business Report 02/03/2015 -- LLP Business Report 04/28/2014 -- Partnership Name Change 01/16/2014 -- LLP Business Report 03/12/2013 -- LLP Business Report 02/07/2012 -- LLP Business Report 04/07/2011 -- LLP Business Report 03/04/2010 -- LLP Business Report 09/08/2009 -- Partnership Name Change 02/11/2009 -- LLP Business Report 03/10/2008 -- UNIFORM BUS REP 02/27/2007 -- UNIFORM BUS REP 04/05/2006 -- UNIFORM BUS REP View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format View image in PDF format Previous on List Next on List Return to List Filing History No Authority Info No Partner Info Name History Partnership Name Search Submit Florida Department of State, Division of Corporations dos.sunbiz.org/scripts/gendet.exe?action=DETGENINAME&web_dir= &web_Iky_number=LLP050004824&web_Iky_seq=0003&veb_return_number=LLP05000... 2/2 C F L G CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors PROPOSAL FOR EXTERNAL AUDIT SERVICES BAYFRONT PARK MANAGEMENT TRUST RFP- 1238386 September 25, 2020 • tar r ~tea ♦.ear.„ l �br� • a ? 1 I ��!v 0 * *Z.��r�i Caballero Fierman Llerena & Garcia, LLP 8950 SW 74th Court Suite 1210 Miami, FL 33156 Andrew S. Fierman, CPA Partner afierman@cflgcpa.com T: 305.680.5132 F: 305.662.4266 FEI# 55-0912340 CPA License#: AD64536 TABLE OF CONTENTS Executive Summary 1 Proposer and Proposer's Key Personnel Qualifications and Past Performance Proposer's Organizational History and Structure 3 List of Principals/Owners Assigned to Engagement 5 Proposer's Ability, Resources, Auditing Experience, and Qualifications 8 References 16 CFLG's Pledge 18 Disciplinary Action, Bankruptcies, Location of Office, Place of Incorporation 19 Report of Peer Review 19 State and Federal Review 19 Quality Control Review Program 19 Proposer's Technical Qualifications Audit Approach 20 Firm's Current Clients/Workload 28 Staffing Assignment and Proposed Timeline 29 Identification of Anticipated Potential Audit Problems 30 Fees for Services 31 APPENDICES A Letters of Recommendation B Licenses to Practice in the State of Florida and Professional Memberships in the FICPA and AICPA C Insurance D Peer Review Reports E Minority Certification F Required Forms Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP C F L G CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors September 25, 2020 City of Miami Department of Procurement 444 SW 2nd Avenue, 6th Floor Miami, FL 33130 Re: Proposal for External Audit Services - RFP 1238386 Caballero Fierman Llerena & Garcia, LLP 8950 SW 74th Court, Suite 1210 Miami, FL 33156 T: 305-662-7272 F: 305.662.4266 www.cflgcpa.com The independent certified public accounting firm of Caballero Fierman Llerena & Garcia, LLP ("CFLG") proudly submits the following proposal to provide External Audit Services to the Bayfront Park Management Trust (a component unit of the City of Miami Florida) (the "Trust" and/or "City"). We will perform an annual audit of the financial statements of the Trust for the fiscal years ending September 30, 2020, 2021, and 2022. The Trust shall have the option to renew this Agreement for a period of two (2) years upon the same terms and conditions contained herein upon 90 days written notice to the Auditor. Our firm consists Certified Public Accountants and professionals dedicated to serving the public sector CFLG's partners have been providing professional CPA services throughout Florida for over 40 years and are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. Caballero Fierman Llerena & Garcia, LLP is also a member of the AICPA's Government Audit Quality Center and Employee Benefit Plan Audit Quality Center. In addition, we are a Miami -Dade County certified minority enterprise controlled by hispanic americans. We are uniquely qualified to perform External Audit Services for the Trust due to the following: The engagement team assembled to serve the Trust has extensive experience working with governmental entities of similar size and scope. Our service team, offers the following advantages: Experienced Personnel On -The -Job: Our Management Team's CPAs combined experience is: • over 40 years of professional practice all in the governmental audit and accounting field; • and over 15 years working together as a team Knowledgeable Team: Because our team members are devoted to the governmental sector, we are experts in the intricacies of governmental accounting and the unique issues affecting you. Smooth Transition: Transition will be smooth, with minimal disruption of the Trusts staff and operations. We can guarantee this due to our engagement team's governmental audit experience. Therefore, we will use the Trust's staff efficiently and effectively. Satisfied Clients: We have included references for several governmental entities which have been long time clients of the Firm. page 1 Immediate Service Responsiveness: Accessible to Clients 7 days a week regarding ANY comments, questions, or concerns. Timely Delivery of Services: We understand the importance of completing the audit and issuing the audited financial statements in a timely manner and will work closely with you and your staff to exceed your expectations. Fees: We recognize that engaging an accounting firm is an important investment of the Trust. You can expect that we are competitively priced and that your investment in us will add value to the Trust. Take a "Get the Job Done" approach to our Engagements: We will dedicate as many resources and people as necessary to complete the engagement within the specified time frame. We take this approach in order to complete the audit timely without sacrificing quality. We have proven that we deliver quality and timely services, as well as going the extra mile for all of our clients. Impact of COVID-19: CFLG is capable of providing audit services with the flexibility required by today's environment. We want everyone to remain safe and will be available for on -site audit maintaining any required social distancing and covering guidelines. CFLG is also able to accomodate for a remote environment. Our staff has been able to adapt to performing audits remotely with software facilitating audits for all client needs. As outlined in our proposal, we will conduct an audit of the Financial Statements of the Trust as well as the Single Audit (if required), for the fiscal years ending September 30, 2020, 2021, and 2022 We commit to perform the work within the time period defined in your request for proposal. The firm will be involved throughout the entire year, by providing assistance in resolving issues and informing the Trust of new evolving issues and related matters of importance. This includes assistance with the implementation of new accounting pronouncements at no additional charge to the Trust. We are confident that our firm is eminently qualified to meet the challenges of this project and to deliver quality audit services to your organization. The Trust would be a valued client of our firm and we pledge to commit our resources to provide the level and quality of services that will fit the Trust's needs, and exceed the Trust's expectations. This proposal is a firm and irrevocable offer for one hundred eighty days (180) after the submission date of the proposal. Andrew S. Fierman, CPA, a partner in our firm's assurance services department is authorized to make representations for and to bind the firm. He can be reached at (305) 680-5145. His e-mail address is afierman@cflgcpa.com. Please do not hesitate to call or email if you have any questions about the information provided in this proposal. We thank you for considering our firm's qualifications and experience and look forward to serving you. Very truly yours, Andrew S. Fierman, CPA - Partner Caballero Fierman Llerena & Garcia, LLP FEI# 55-0912340 CPA License#: AD64536 page 2 BAYFRONT PARK MANAGEMENT TRUST PROPOSER AND PROPOSER'S KEY PERSONNEL QUALIFICATIONS AND PAST PERFORMANCE Caballero Fierman Llerena & Garcia LLP (CFLG) is a Certified Public accounting firm of professionals that work together on a continual basis with the main focus of serving the public sector. CFLG is a professional limited liability partnership which provides comprehensive financial and compliance auditing, attestation and accounting, tax and other manage- ment consulting services. CFLG's partners have served the South Florida area for over 40 years. Our industry areas of specialization include: Governmental Organizations Local Government Retirement Plans Local Community Redevelopment Agencies Non Profit Organizations CFLG's philosophy is to provide our clients with the same high level of service and resources they would expect from a large national firm, but with the personal attention of a small local firm. All of our audit clients have direct access to our partners and we have committed to have our partners involved throughout all phases of the audit. In other words, our part- ners are in the field during the audit and all the decision making is on site. Our professional staff is prepared and fully qualified to help you determine your realistic present and future goals, and assist you in reaching them. We combine invaluable experience gained at some of the most highly regarded international accounting firms, with the kind of personal service these firms can seldom provide. Every member of our professional staff at the firm is here because they combine outstanding accounting qualifications with proven communication skills and depth of character. Our governmental audit partners and staff are actively involved with recognized standard -setting organizations at the national level (GFOA), state level (FGFOA) and the local level SFGFOA and League of Cities). The firm is also a member of the AICPA Governmental Audit Quality Center, which holds our firm to a higher standard of quality. CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors 1 FIRM QUALIFICATIONS AND EXPERIENCE The following chart reflects our current organizational structure: Total of five team members are assigned to the Trust's Engagement, two Partners, one Manager, one Supervisor, and one Staff Auditor. The Partners and Manager will be assigned part-time and the Supervisor and the Staff Auditor who are all out of our Miami office will be assigned full time. Total Staff Governmental Audit Staff Partners 5 3 Managers, Supervisor, and Seniors 8 Staff Accountants 9 8 Other and Administrative 3 2 Total 25 20 INDEPENDENCE Caballero Fierman Llerena & Garcia LLP affirms that we meet the independence requirements of our professional standards, Activities and Functions published by the U.S. General Accounting Office, Government Auditing Standards and any subsequent amendments or superseding revisions. LICENSE TO PRACTICE IN FLORIDA Caballero Fierman Llerena & Garcia LLP affirms that we meet the independence requirements of our professional standards, Activities and Functions published by the U.S. General Accounting Office, Government Auditing Standards and any subsequent amendments or superseding revisions. In addition, as defined by standards generally accepted in the United States of America, we are independent of the Trust. We further certify that CFLG, its partners and employees are independent of the Trust, have not performed any professional services for the Trust or any of its agencies and have no conflict of interest. We will give written notice to the Trust of any professional relationships entered into during the period of this engagement (if any). Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 3 BAYFRONT PARK MANAGEMENT TRUST MINORITY CERTIFICATION CFLG is a minoirty enterprise controlled by Hispanic Americans. CFLG has been Certified in Miami -Dade County as a Small Business Enterprise (SBE). See Appendix E. WM CABALLERO FIERMAN LII LLERENA GARCIA LLP 1111 accountants I advisors 1 LICENSE TO PRACTICE IN THE STATE OF FLORIDA CFLG is properly registered/licensed in the State of Florida as a professional limited liability partnership. All assigned key professional staff are properly registered/ licensed to practice public accounting in the State of Florida. See Appendix B in for professional licenses. Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 4 BAYFRONT PARK MANAGEMENT TRUST MANAGEMENT TEAM OF CPAS & YEARS OF EXPERIENCE Andrew S. Fierman, CPA Engagement Partner Michael Quesada, CPA Audit Manager ■ Elias Rodriquez Audit Supervisor Audit Staff Andrew S. Fierman, CPA (Engagement Partner) 18 Years of Total Government and Not -for -Profit Experience Enrique Llerena, CPA (Quality Control Partner) 15 Years of Total Government and Not -for -Profit Experience Michael Quesada CPA, (Audit Manager) 14 Years of Total Government and Not -for -Profit Experience CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors Enrique Llerena, CPA Quality Control Partner David Fernandez IT Specialist Elias Rodriguez, (Audit Supervisor) 5 Years of Total Government and Not -for -Profit Experience David Fernandez, (IT Specialist) 15 years of IT experience Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 5 BAYFRONT PARK MANAGEMENT TRUST EXPERIENCE IN GOVERNMENTAL ENGAGEMENTS The engagement team that will serve the Trust is com- posed of individuals who understand governmental entities and possess the technical skills and experience necessary to deliver quality audit services. Our team will include one Quality Control Partner, one Engagement Partner, one Supervisor and a Staff Auditor. These professionals have a wide variety of experience in providing auditing, accounting and advisory services to governmental entities. In addition to their experience and knowledge, the members of the engagement team have the functional and technical skills to ensure the performance and completion of a comprehensive engagement. They have been involved in the implementation of the latest GASB Pronouncements and are trained and prepared for the implementation of the upcoming GASB Pronouncements which are significant. Our senior engagement team of CPAs have over 40 years combined of professional practice, all in the gov- ernment audit field and the performance of financial and managerial services for governmental entities. Unlike other firms' personnel, these individuals spend most of their time working with governmental and public sector agencies. This means they will not be wasting your time asking irrelevant questions and indeed, will be a fertile and beneficial resource to your organization. Changes or substitution of key members of the audit team shall be subject to the Trust's approval. MANAGEMENT TEAM The management team who will serve the Organization is composed of individuals who are licensed CPAs; Possess a comprehensive understanding of governmental entities; Are highly experienced in working with a variety of governmental clients; Demonstrate the technical skills necessary to deliver quality financial and managerial services; and Have over 40 years of combined experience in professional practice in not -for -profit and governmental accounting. CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors Engagement Partner The Engagement Partner has direct responsibility for engagement policy, direction, supervision, security and communication with the Trust's personnel. He will also en- sure that the deliverables and all other reports are prepared in accordance with professional standards and firm policy. He will be responsible for all phases of the engagement and will be: Coordinating all services with the Trust Directing the development of the overall engagement approach and plan; Supervising staff; planning the engagement; Preparing or modifying project plans, as needed; Evaluating internal control and assessing risk; Reviewing work product for compliance with the Trust's requirements and completeness; Communicating with the Trust and the progress of the engagement; and Reviewing deliverables and all reports issued by the firm for accuracy and completeness; And that they are prepared in accordance with professional standards and firm policy; Leading meetings and discussions with key management personnel. Andrew S. Fierman, CPA will be the Engagement Partner and a designated "KEY" engagement team member. Mr. Fierman was selected for his managerial, supervisory and technical capabilities, more specifically for his experience in audits of overnmental agencies. Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 6 BAYFRONT PARK MANAGEMENT TRUST Quality Control Partner The Quality Control Partner will be responsible for the quality control, supervision and confidentiality of information of the engagement and will be available to members of the engagement team and management of the Trust as a high- level technical resource. In addition, the Quality Control Partner will also complete the following: Performing an overriding review of all deliverables; Resolving technical accounting and reporting issues; Reviewing and approving reports, management letters, and other engagement products; and attending meetings and discussions with key management personnel. Enrique Llerena, CPA will be the Quality Control Partner and a designated "KEY" engagement team member. Mr. Llerena has 15 years experience in the in the govern- mental accounting, auditing sector and is also familiar with the Trust's structure and similarities in operations to prior engagements he has managed. As the quality control Partner, he is responsible for reviewing the form and content of the audit workpapers and the auditors' report as well as the review of the Trust's financial statements in accordance with Firm and professional standards. Manager A Manager will be assigned full-time to the engagement. The Manager will be responsible for the overall performance of the work in the field and assisting in the actual performance of the engagement. Michael Quesada, CPA will be the Manager assigned to the engagement team. Mr. Quesada was selected for his extensive knowledge and experience in auditing and accounting of governmental agencies. He will devote 50% of his time to the completion of the work. MrCABALLERO FIERMAN LII LLERENA GARCIA LLP 1111 accountants I advisors Supervisor An Audit Supervisor will be assigned full-time to the engagement. The Audit Supervisor will be responsible for the overall performance of the work in the field and assisting in the actual performance of the engagement. Elias Rodriguez will be the Audit Supervisor. Mr. Rodriguez was selected for his knowledge and experience in accounting and auditing of governmental agencies. He will devote 100% of his time to the completion of the work. David Fernandez will be the IT Specialist assigned to the engagement. Staff Accountants Staff accountants will be utilized as required by the Engagement Partner and Manager. They perform less complex audit procedures under the supervision of the Audit supervisor. The firm's team who will serve the Trust is composed of individuals who understand the operations and accounting for a governmental entity such as the Trust and possess the technical skills and experience necessary to deliver quality services. Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 7 BAYFRONT PARK MANAGEMENT TRUST PROPOSER'S ABILITY, RESOURCES, AUDITING EXPERIENCE, AND QUALIFCATIONS Quality Control System CFLG continually monitors performance to ensure the highest quality of services. Under the supervision of our Audit Partners and Manager, an audit Supervisor is responsi- ble for monitoring quality control of all appropriate engage- ments. The review process begins with the Manager. In engagements where a staff is assigned, the Supervisor is responsible for the initial review of his/her workpapers. The Supervisor reviews the Staff's work and the Manager does an overall detailed review of all the workpapers. Subsequent to this review, a partner is responsible for the comprehensive review of the engagement working papers. The partner is responsible for ensuring that the issues identified within the audit plan have been properly addressed. The partner will also review the financial state- ments to ensure that all material events and transaction have been properly reported and comply with GAAP requirements. A second partner performs an overall review of the workpapers and financial statements to provide a "second set of eyes" and identify any areas that need strengthening prior to issuance. Quality of the Staff Over the Term of the Engagement We pledge to the Trust that the team assembled in this proposal will be returned to the audit each year of the engagement. In the unlikely event that it does become necessary to replace any of the partners, managers, supervisor or staff, we will first obtain the Trust's express prior permission to do so. We understand the Trust's right to accept or reject replacements, through prior written permission. In addition to the engagement team members proposed herein, we also have other, well -qualified profes- sionals who stand ready to serve your needs, if required. The replacement will have the same or better qualifications or experience. We can assure the highest professional qualifications of the assigned staff we will utilize for the Trust's engagement. CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors In addition to our governmental focus, it is CFLG's policy that all professional employees exceed the minimum CPE credits required for governmental audits. We currently have an in-house continuing education program which provides approximately 120 credit hours of governmental and not -for -profit accounting and auditing every two years to all of our audit staff. In addition, our staff regularly attends conferences sponsored by the FICPA and the Florida Government Finance Officers Association. Further, because we are growing and expanding, we have an ongoing recruit- ment program that seeks only those accountants with a proven record of academic success. When we recruit at the Senior, Supervisor and Manager levels, we select CPAs with proven governmental auditing experience. Firm Capacity Our engagement team's work load is organized in such a way that the additional activities brought about by this engagement will not impact our current commitments to other clients. We have sufficient staff capacity to integrate these professional services for the Trust into our present operations, while continuing to maintain the highest standards of quality and time lines to all of our other clients. Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 8 C L F G Andrew is a Partner in our firm's audit department and brings 18 years of audit experience. He provides guidance on financial reporting, accounting, and auditing matters including Federal and Florida Single Audits, and consulting services for all types of entities including govern- mental entities. These consulting services range from internal control reviews to audit preparedness services to comprehensive annual financial report (CAFR) guidance and preparation. Andrew's areas of expertise are Financial Audits, Federal Single Audits, Florida Single Audits, Employee Benefit Plan Audits, Agreed upon procedures, Internal Control Reviews and Consulting Services. In addition, he has conducted Peer Reviews of small and mid -size accounting firms. EDUCATION Bachelor of Science in Accounting, University of Florida Master of Business Administration, Florida International University AN D REW S. FIERMAN, CPA ENGAGEMENT PARTNER Caballero Fierman Llerena & Garcia, LLP 8950 SW 74th Court, Suite 1210 I Miami, FL 33156 305-680-5145 I afierman@cflgcpa.com GOVERNMENTAL AND NOT FOR PROFIT CLIENTS The Children's Trust Children's Services Council of Broward County City of Doral City of North Miami City of North Miami Beach City of South Miami North Bay Village City of Aventura City of Hialeah City of Hialeah Gardens City of Parkland Village of El Portal City of Lake Worth Miami Shores Village City of Miami Springs City of Cutler Bay City of Miramar Village of Palmetto Bay Indian Creek Village Catalyst Miami Hispanic Unity of Florida Harmony Development Center, Inc. Broward Center of the Performing Arts Greater Miami Youth Symphony of Dade County, Inc. Americans for Immigrant Justice, Inc. Aspira of Florida Family Counseling Services of Greater Miami The Miami Herald Charities Rethink and Reuse City of Hialeah Education Academy Florida International University Foundation FIU Athletics Finance Corp Communities in Schools of Miami Museum of Contemporary Art FIU Research Foundation Friends of WLRN PROFESSIONAL AND BUSINESS AFFILIATIONS AICPA Governmental Audit Quality Center, Designated Audit Partner AICPA Employee Benefit Plan Audit Quality Center, Designated Audit Partner American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Miami Dade League of Cities - Budget Committee Florida Government Finance Officers Association (FGFOA), Past Chapter Chair Broward County League of Cities Government Finance Officer Association (GFOA) South Florida Government Finance Officers Association, Associate Member (FGFOA) United Way of Miami Dade County, Former Co -Chair Audit Committee Communities in Schools of Miami, Inc., Board Chair Cuban American Certified Public Accountants Association, Past President CONTINUING PROFESSIONAL EDUCATION Total CPE hours for the last three years is 120, of which 30 meet the Yellow Book (GAS) requirements. CFLG affirms that Andrew has properly maintained CPE in governmental accounting as required by the Board of Accountancy. MrCABALLERO FIERMAN LLERENA GARCIA LLP ©M accountants I advisors Caballero Fierman Llerena & Garcia, LLP I www.cflgcpa.com I page 9 6/1/2020 DBPR - FIERMAN, ANDREW S, Certified Public Accountant 6:30:50 PM 6/1/2020 Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications Alternate Names FIERMAN, ANDREW S (Primary Name) 8950 SW 74TH COURT SUITE 1210 MIAMI Florida 33156 DADE Certified Public Accountant CPA AC39267 Current,Active 03/21/2007 12/31/2021 Qualification Effective View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487. 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 mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *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 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 email address which can be made available to the public. Page 10 https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=E07EED707A5C4416280033F852E4EF96 1/1 FICPA Florida Institute of Certified Public Accountants 3800 Esplanade Way, Suite 210 Tallahassee, FL 32311 Phone: 850-224-2727 Fax: 850-222-8190 www.ficpa.org September 25, 2020 Andrew Fierman Caballero, Fierman, Llerena & Garcia 8950 SW 74th Ct Ste 1210 Miami, FL 33156 To Whom It May Concern: This letter serves as confirmation that the above referenced individual has been a member in good standing with the Florida Institute of CPAs. Our membership year is from July 1st to June 30th of each year. Our records show that you have been a continuous member in good standing with the FICPA since April 10, 2007. We look forward to your continued support of the FICPA! If you need additional information, please do not hesitate to call our Member Service Center at (800)342- 3197 or email us at membership@ficpa.org.. Sincerely, Erica Hultzman Member Services Representative erica@ficpa.org. • Name: Andrew S. Fierman Member ID: 4679456 $14) AICPA Member Service AICPA Store 888.777.7077 aicpa.org 888.777.7077 AICPAstore.com Personalized insurance solutions for CPAs in practice and in life Schedule a personal consultation today: Individual Insurance 1800.223.7473 Business Insurance 1800.221.3023 For coverage details, please visit cpai.com. AICPA Member Discount Program Library Services 866.806.2133 libraries.olemiss.edu/aicpa r 411b, AICPA Member Insurance Programs Brought to you by: Aoti Visit aicpa.org/discounts for member savings on travel, technology, office supplies, shipping and more. c F L G Enrique Llerena is a Partner in our firm's audit department. He has 15 years of experience servicing a wide range of clientele in the accounting profession. Mr. Llerena has comprehensive knowledge in Financial Audits, Federal Single Audits, Florida Single Audits, Employee Benefit Plans, Agreed -Upon Procedures, Attestation Services, Operational & Performance Reviews, Internal Control Reviews and Consulting Services. Mr. Llerena has also been a leader in his industry serving as as a speaker and presenter in many governmental events. EDUCATION Master of Accounting, Florida International University Bachelor of Science, Accounting, Florida International University ENRIQUE LLERENA, CPA QUALITY CONTROL PARTNER Caballero Fierman Llerena & Garcia, LLP 8950 SW 74th Court, Suite 1210 I Miami, FL 33156 305-680-5132 I ellerena@cflgcpa.com GOVERNMENTAL AND NOT FOR PROFIT CLIENTS Miami Shores Village City of Parkland Town of Briny Breezes City of Miami Springs Town of Miami Lakes City of North Miami City of North Miami Beach City of Miramar Broward County City of Florida City City of Homestead City of Hialeah City of Hialeah Gardens City of Palm Beach Gardens City of Sunrise Town of Cutler Bay Indian Creek Village Village of Key Biscayne City of Plantation City of Dania Beach Children's Services Council of Broward County Town of Bay Harbor Islands City of Hallandale Beach City of West Palm Beach. Broward Center of Performing Arts The Sundari Foundation, Inc. The Lotus Endowment Fund, Inc. ASPIRA of Florida, Inc. ASPIRA South Youth Leadership Charter School City of Homestead Police Officers' Retirement Plan City of Lauderhill General Employees Retirement Plan North Miami Pension Plans Miami -Dade Water & Sewer Department PROFESSIONAL AND BUSINESS AFFILIATIONS American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Government Finance Officers Association (GFOA) GFOA Special Review Committee, Active Member Miami -Dade, Broward and Palm Beach Counties Leagues of Cities South Florida Government Finance Officers Association (SFGFOA), Associate Member Florida Government Finance Officers Association (FGFOA) Cuban -American Certified Public Accountants Association Inc., Director CONTINUING PROFESSIONAL EDUCATION Total CPE hours for the last three years is 134, of which 30 meet the Yellow Book (GAS) requirements. CFLG affirms that Enrique has properly maintained CPE in governmental accounting as required by the Board of Accountancy. WM CABALLERO FIERMAN LII LLERENA GARCIA LLP ©E accountants I advisors Caballero Fierman Llerena & Garcia, LLP I www.cflgcpa.com I page 11 6/1/2020 DBPR - LLERENA, ENRIQUE, Certified Public Accountant 6:29:48 PM 6/1/2020 Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications Alternate Names LLERENA, ENRIQUE (Primary Name) 8950 SW 74TH COURT SUITE 1210 MIAMI Florida 33156 DADE Certified Public Accountant CPA AC42193 Current,Active 03/01/2010 12/31/2020 Qualification Effective View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487. 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 mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *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 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 email address which can be made available to the public. https://www.myfloridalicense.com/License Detail. asp?SI D=&id=B3E396EA52F7F6DEC67 FF F9 F24ACEDCE Page 12 1/1 FICPA Florida Institute of Certified Public Accountants 3800 Esplanade Way, Suite 210 Tallahassee, FL 32311 Phone: 850-224-2727 Fax: 850-222-8190 www.ficpa.org September 25, 2020 Enrique Llerena Caballero, Fierman, Llerena & Garcia 8950 SW 74th Ct Ste 1210 Miami, FL 33156 To Whom It May Concern: This letter serves as confirmation that the above referenced individual has been a member in good standing with the Florida Institute of CPAs. Our membership year is from July 1st to June 30th of each year. Our records show that you have been a continuous member in good standing with the FICPA since May 17, 2010. We look forward to your continued support of the FICPA! If you need additional information, please do not hesitate to call our Member Service Center at (800)342- 3197 or email us at membership@ficpa.org.. Sincerely, Erica Hultzman Member Services Representative erica@ficpa.org. Name: Enrique Llerena Member ID: 5703163 $14) AICPA Member Service AICPA Store 888.777.7077 aicpa.org 888.777.7077 AICPAstore.com Personalized insurance solutions for CPAs in practice and in life Schedule a personal consultation today: Individual Insurance 1800.223.7473 Business Insurance 1800.221.3023 For coverage details, please visit cpai.com. AICPA Member Discount Program Library Services 866.806.2133 libraries.olemiss.edu/aicpa r 411b, AICPA Member Insurance Programs Brought to you by: Aoti Visit aicpa.org/discounts for member savings on travel, technology, office supplies, shipping and more. c L F MICHAEL QUESADA,cPA MANAGER GCaballero Fierman Llerena & Garcia, LLP 8950 SW 74th Court, Suite 1210 I Miami, FL 33156 305-662-7272 I mquesada@cflgcpa.com Michael Quesada is a Manager in our firm's audit department. He has 14 years of experience servicing a wide range of clientele in the accounting profession and over 6 years of experience in the management of municipal finance. Mr. Quesada has comprehensive knowledge in Financial Audits, Federal Single Audits, Florida Single Audits, Employee Benefit Plans, Attestation Services, Internal Reviews and Consulting Services. In addition, he has knowledge in financial operations including municipal budgeting, payroll processing, end of year closing, cost allocation development, capital outlay budgeting, and financial reporting challenges from the client's point of view. EDUCATION Bachelor of Science, Accounting Florida Atlantic University NOT FOR PROFIT AND GOVERNMENTAL CLIENTS Broward County City of Miramar City of Florida City City of North Miami City of North Miami Beach City of Sunrise City of South Miami City Lauderdale Lakes Town of Surfside Miami Shores Village City of Greenacres Village of Pinecrest City of Parkland Florida International University Foundation FIU Athletics Finance Corp. FIU Research Foundation Museum of Contemporary Art Friends of WLRN The Sundari Foundation, Inc. The Lotus Endowment Fund, Inc. Archimedean Schools Children's Services Council of Broward County Olympia Center, Inc. Broward Center for the Performing Arts ASPIRA of Florida, Inc. Hispanic Unity of Florida PROFESSIONAL AND BUSINESS AFFILIATIONS American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Government Finance Officers Association (GFOA) Broward County Leagues of Cities South Florida Government Finance Officers Association (SFGFOA), Associate Member Florida Government Finance Officers Association (FGFOA) CONTINUING PROFESSIONAL EDUCATION Total CPE hours for the last two years is 83, of which 25 meet the Yellow Book (GAS) requirements. CFLG affirms that Michael has properly maintained CPE in governmental accounting as required by the Board of Accountancy. WM CABALLERO FIERMAN LII LLERENA GARCIA LLP ©EI accountants I advisors Caballero Fierman Llerena & Garcia, LLP I www.cflgcpa.com I page 13 6/1/2020 DBPR - QUESADA, MICHAEL, Certified Public Accountant 6:32:05 PM 6/1/2020 Licensee Details Licensee Information Name: Main Address: County: License Mailing: LicenseLocation: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications Alternate Names QUESADA, MICHAEL (Primary Name) 8950 SW 74TH COURT SUITE 1210 MIAMI Florida 33156 DADE Certified Public Accountant CPA AC48079 Current,Active 12/15/2014 12/31/2021 Qualification Effective View Related License Information View License Complaint 2601 Blair Stone Road, Tallahassee FL 32399 :: Email: Customer Contact Center :: Customer Contact Center: 850.487. 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 mail to this entity. Instead, contact the office by phone or by traditional mail. If you have any questions, please contact 850.487.1395. *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 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 email address which can be made available to the public. Page 14 https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=A3EADO6DFC7E28BA81196508DEDCF5F2 1/1 FICPA Florida Institute of Certified Public Accountants 3800 Esplanade Way, Suite 210 Tallahassee, FL 32311 Phone: 850-224-2727 Fax: 850-222-8190 www.ficpa.org September 25, 2020 Michael Quesada Caballero, Fierman, Llerena & Garcia 8950 SW 74th Ct Ste 1210 Miami, FL 33156 To Whom It May Concern: This letter serves as confirmation that the above referenced individual has been a member in good standing with the Florida Institute of CPAs. Our membership year is from July 1st to June 30th of each year. Our records show that you have been a continuous member in good standing with the FICPA since December 6, 2016. We look forward to your continued support of the FICPA! If you need additional information, please do not hesitate to call our Member Service Center at (800)342- 3197 or email us at membership@ficpa.org.. Sincerely, Erica Hultzman Member Services Representative erica@ficpa.org. Name: Michael Quesada Member ID: 5318694 $14) AICPA Member Service AICPA Store 888.777.7077 aicpa.org 888.777.7077 AICPAstore.com Personalized insurance solutions for CPAs in practice and in life Schedule a personal consultation today: Individual Insurance 1800.223.7473 Business Insurance 1800.221.3023 For coverage details, please visit cpai.com. AICPA Member Discount Program Library Services 866.806.2133 libraries.olemiss.edu/aicpa r 411b, AICPA Member Insurance Programs Brought to you by: Aoti Visit aicpa.org/discounts for member savings on travel, technology, office supplies, shipping and more. ELIAS RODRIGUEZ SUPERVISOR Caballero Fierman Llerena & Garcia, LLP 8950 SW 74th Court, Suite 1210 I Miami, FL 33156 305-662-7272 I erodriguez@cflgcpa.com d--,d\m'lp,A6 Elias Rodriguez is a Supervisor in our firm with 5 years of experience in accounting with auditing experience serving not -for -profit and for -profit entities and governmental entities. His audit experience includes exam- ining accounting records, reviews of internal controls, federal and state grants, compliance with policies, plans, procedures, and agreed upon procedures (AUP). EDUCATION Bachelor of Science, Accounting Florida International University NOT FOR PROFIT AND GOVERNMENTAL CLIENTS Olympia Center, Inc. Broward Center for the Performing Arts ASPIRA of Florida, Inc. Catalyst, Inc. Hispanic Unity of Florida American for Immigrant Justice, Inc. City of North Miami Beach Miami Shores Village City of Miramar The Sundari Foundation, Inc. The Lotus Endowment Fund, Inc. Children's Services Council of Broward County PROFESSIONAL AND BUSINESS AFFILIATIONS American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Government Finance Officers Association (GFOA) CONTINUING PROFESSIONAL EDUCATION Total CPE hours for the last three years are 120, which 26 meet the Yellow Book (GAS) requirements MrCABALLERO FIERMAN LLERENA + GARCIA LLP ©M accountants I advisors Caballero Fierman Llerena & Garcia, LLP I www.cflgcpa.com I page 15 BAYFRONT PARK MANAGEMENT TRUST REFERENCES Below are the names, addresses, telephone numbers and e-mail addresses of six (6) Governmental references in which the firm serves as principal auditors. Additional references can be provided upon request. Agency Name Address City/State/Zip Phone/Fax Contact Name/Title Email Address Scope of Work Contract Term Partner/Hrs. Town of Cutler Bay 10720 Caribbean Blvd., Suite 105 Cutler Bay, FL 33189 (305) 234-4262 Robert Daddario, Finance Director rdaddario@cutlerbay-fl.gov Financial Audit, Utility Funds, Single Audit, CAFR September 30, 2007 to Present Andrew Fierman - 375 hrs. Agency Name Address City/State/Zip Phone/Fax Contact Name/Title Email Address Scope of Work Contract Term Partner/Hrs. City of Aventura 19200W. Country Club Drive Aventura, FL 33180 (305) 466-8922 Brian Raducci — Finance Director braducci@cityofaventura.com Financial, Single Audit, CAFR, Charter School September 30, 2015 - Present Andrew Fierman - 450 hrs. Agency Name Address City/State/Zip Phone/Fax Contact Name/Title Email Address Scope of Work Contract Term Partner/Hrs. City of Miami Springs 201 Westward Drive Miami Springs, FL 33166 (305) 608-6677 William Alonso — City Manager/Finance Director alonsow@miamisprings-fl.gov Financial, Utility Funds, Pension Plans, GOB, and Single Audit, CAFR September 30, 2004 to Present Enrique Llerena - 450 hrs. CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors All Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 16 BAYFRONT PARK MANAGEMENT TRUST Agency Name Address Performing Arts Center Authority - Broward Center for the Performing Arts 201 SW 5th Avenue City/State/Zip Phone/Fax Ft. Lauderdale, FL 33312 (954) 522-5334 Contact Name/Title Email Address Scope of Work Contract Term Partner Tim Weeks, Chief Financial Officer tweeks@browardcenter.org Financial Audit 2007 to Present Andrew Fierman - 350 hrs. Agency Name City of North Miami Beach Address City/State/Zip Phone/Fax Contact Name/Title Email Address Scope of Work Contract Term Partner/Hrs. 17011 NE 19th Avenue, City Hall 3rd Floor North Miami Beach, FL 33162 (305) 957-3533 Marcia Fennell, Finance Director marcia.fennell@citynmb.com Financial Audit, Utility Funds, Pension Funds, Single Audit TCT, and CAFR September 30, 2016 to present Andrew Fierman - 900 hrs. Agency Name The Children's Trust Address City/State/Zip 3150 SW 3rd Avenue, 8th Floor Miami, Florida 33129 Phone/Fax Contact Name/Title Email Address Scope of Work (305) 571-5700 William Kirtland, CPA, Chief Financial Officer william@thechildrenstrust.org Financial Audit Contract Term Partner/Hrs. 2013 to 2018 Andrew Fierman 300 Hours Note: the Trust may speak with or send correspondence to any of the agencies listed during the evaluation phase. If additional references are needed, they can be provided upon request. See Appendix A for Letters of Recommendation CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors 11 Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 17 BAYFRONT PARK MANAGEMENT TRUST WE PLEDGE WE WILL: • Provide a qualified and experienced audit team possessing knowledge of the operation and administration of the Trust's compliance and legal requirements, and accounting and reporting for operations pursuant to auditing standards and legal requirements • Provide an audit following our understanding of the standards of auditor independence, pursuant to Florida Statute 473.315 and Florida Administrative Order 6 I H 1-21.001 and confirm that all proposed key personnel assigned to the engagement meet and shall maintain independence throughout the engagement • Provide an audit following the latest required standards for reporting requirements as established by the Governmental Accounting Standards Board (GASB) and the Uniform Guidance, or as may be pronounced during the period or term of this audit engagement • Demonstrate our commitment to quality client service through: Ease of accessibility Prompt response to questions, comments, or requests Insight and suggestions regarding internal controls, management, and operation, as proper, for both financial and compliance considerations • Provide value and services above and beyond the traditional auditor's "product" - we will "go the extra mile" CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors 1 • Coordinate with the Trust and/or City's personnel, to ensure minimum disruption and maximum contribution of the Trust's staff • Develop and maintain open lines of communication with the Trust and/or City to help expedite the audit process and avoid awkward end -of -engagement "surprises" • Provide technical advice and GASB Standards implementation at no additional cost to the Trust. This is important as there are several significant upcoming GASB Statements which will need to be implemented over the course of the contract • Develop and maintain open lines of communication • The partners and staff of Caballero Fierman Llerena & Garcia, LLP are committed to providing the Trust and/or City with our resources and specialized expertise. We are local with all decision making at the local level. We have the technical expertise and experience without the high cost. We vow to work closely with the Trust and/or City's Staff to accomplish not only those minimum requirements set forth in your Request for Proposal, but also to exceed those expectations • Certified Minoirty Enterprise in Miami -Dade County with extensive experience in municipal audits including several of the other municipilation which were incorporated at the time the Trust was Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 18 BAYFRONT PARK MANAGEMENT TRUST Displinary Actions Neither Caballero Fierman Llerena & Garcia LLP nor any of its partners have ever been involved in any disciplinary action by a regulatory agency or professional organization including, but not limited to, debarment or suspension from proposing by any government during the last five (5) years. CFLG has no pending litigation, either civil or criminal, involving a governmental agency or which may affect the performance of the services to be rendered. Bankruptcies Neither Caballero Fierman Llerena & Garcia LLP nor any of its partners, managers and key staff members have ever been involved in any bankruptcy proceedings. Location of Office CFLG is proud to provide you with the technical qualifica- tions of the team we have assembled to serve the Bayfront Trust Management Trust based out of our Miami office. Report of peer Review Caballero Fierman Llerena & Garcia LLP's two most recent peer review reports are presented as Appendix D. We received a ratings of Pass. The reviews included reviews of specific government engagements. Pars" ra�9 p®p.r ;- Caballero Fierman Llerena & Garcia LLP is a member of the Government Audit Quality Center and as such must comply with a comprehensive quality control process specific to governmental engagements. MrCABALLERO FIERMAN LLERENA GARCIA LLP 1111 accountants I advisors Results of State and Federal Review,- Caballero Fierman Llerena & Garcia LLP has never received an unacceptable review from a federal or state desk review of any of its workpapers. Electronic Workpapers, In keeping with our philosophy of providing services that you would expect from a large national firm, we use the latest paperless audit software and networking on our audit engagements. Electronic workpapers continue to improve productivity and efficiency in the audit process. These efficiencies are passed on to our clients through lower fees and time savings. The Trust's workpapers are scanned or imported directly into our audit programs saving the Trust time and the cost of copying or printing such workpapers. Our involvement with the Trust does not end when our financial statements are issued. We remain involved with the Trust through our monthly reviews of the minutes of the Trust's Board meetings and communications regarding new accounting standards that have been issued that may affect future audits. Our year-round involvement ensures a timely and efficient audit and helps us and the Trust address any issues before the audit. Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 19 BAYFRONT PARK MANAGEMENT TRUST PROPOSER'S TECHNICAL QUALIFICATIONS AUDIT APPROACH Scope of Services Based on our understanding of the expectations and require- ments of the Trust s set forth in the request for proposal, the following is a summary of the scope of our work. Al work will be completed in the timeframe specified in the request for proposal. Audit of the Trust's Financial Statements The Firm will perform an audit of the financial statements of the Trust for the purpose of forming an opinion of the gen- eral-purpose financial statements taken as a whole and to de- termine whether operations were conducted in accordance with legal and regulatory requirements for an initial three (3) year period with two (2) one (I) year renewal options begin- ning with the fiscal year ending September 30, 2020. The Firm will issue the following in accordance with Government Auditing Standards: I . An independent auditor's report on the basic financial statements based on an audit performed in accordance with Government Auditing Standards issued by the Comptroller General of the United States (including the in relation to opinion for the supplementary schedule of expenditures of federal awards and state financial assistance). 2. An independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of the financial statements performed in accordance with Government Auditing Standards issued by the Comptroller General of the United States. 3. A report on compliance for each major Federal program/State project and on internal control over compliance in accordance with 2 CFR, part 200, subpart F and Chapter 10.550, Rules of the Auditor General. 4. A schedule of findings and questioned costs for Federal programs and/or State projects. 5. If applicable, a summary schedule of prior audit findings for Federal programs and/or State projects. 6. An independent auditor's management letter as required by Section 218.39(4), Florida Statutes, and Section 10.557(3)(g), Rules of the Auditor General which will include: MrCABALLERO FIERMAN LLERENA GARCIA LLP 1111 accountants I advisors a. A statement as to whether or not findings and recommendations made in the preceding financial audit report have been followed, or not otherwise addressed, in the auditor's reports pursuant to Sections 10.557(3)(b) and 10.557(3)(c), Rules of the Auditor General. b. Recommendations to improve the Trust's financial management, if any (Section 10.554(I)(i)2, Rules of the Auditor General. c. Noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. 5 d. A statement describing the results of the auditor's determination as to whether or not the financial report filed with the Florida Department of Financial Services pursuant to Section 218.32(I)(a), Florida Statutes is in agreement with the annual financial audit report for the current audit period and, if not, explanations of any significant differences. e. For any irregularities and illegal acts the auditor shall be required to make an immediate, written report of all irregularities and illegal acts of which they become aware to the Director of Finance and Executive Director and/or City Manager as appropriate. 7. An examination report conducted in accordance with AICPA Professional Standards, AT Sections 601.55 and 601.56, promulgated by the American Institute of Certified Public Accountants, regarding the compliance requirements referenced in Rule 10.556(10). Required Standards:: The Firm's audit will be performed in accordance with the following requirements, as applicable: a. Auditing Standards generally accepted in the United States of America; b.The standards for financial audits set forth in the U.S. General Accounting Office's Government Auditing Standards (2018 Revision); c. The provisions of the Uniform Guidance d. The Florida Single Audit Act; e. Audits of States, Local Governments, and Non -Profit Organizations, Audits of State and Local Governments (Revised) —AICPA. f. Section 1 1.45, Florida Statutes; Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 20 BAYFRONT PARK MANAGEMENT TRUST g. State of Florida Department of Banking and Finance Regulations; h. Rules adopted by the State of Florida Auditor General for form and content of governmental unit audits; i. Any other applicable Federal, State and local laws or regulations. j. Any updates of, or amendments to, these described auditing standards will be incorporated in future audits performed by CFLG for auditing engagements for the City in future fiscal years. Monitoring and Communication The Firm will report the following information to the City Council: The auditor's responsibility under generally accepted auditing standards and Government Auditing Standards Significant accounting policies Management's judgments and accounting estimates Significant audit adjustments Other information in documents containing audited financial statements Disagreements with the management Management consultation with other accountants Major issues discussed with management prior to retention Difficulties encountered in performing the audit. MrCABALLERO FIERMAN LII LLERENA GARCIA LLP 1111 accountants I advisors 1 Should the audit team become aware of fraud, irregularities or illegal acts, they will make an immediate written report to the Trust and/or City Manager andTrust and/or City Council. Our approach to the audit engagement integrates traditional auditing techniques with a total systems concept. We will consider the methods used by the Trust to process accounting information when planning our audit, since they influence the design of the internal control. The audit will be conducted in the four phases which are shown on the Chart on the next page. Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 21 BAYFRONT PARK MANAGEMENT TRUST 4. Completion and Delivery . Strategic Planning Continuous Communication Throughout 3. Evaluation of Audit Results Phase I - Strategic Planning A thorough understanding of the Trust 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 obtain and document our understanding of your operations 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, statutory and compliance requirements within which the Trust operates MrCABALLERO FIERMAN LLERENA GARCIA LLP 1111 accountants I advisors 2. Execution of the Audit Plan This will include a review of applicable federal laws, the Trust's ordinances, state statutes, County and the Trust require- ments and resolutions, debt instruments, contracts, other agreements, and minutes of meetings of the commission and various committees. Review major sources of information such as budgets, organization charts, procedures manuals, financial systems, and management information systems. Determine the procedures necessary with regard to opening balances, and obtain reasonable assurance concerning the consistency of application of accounting principles between the year being audited and the preceding year. Review the working papers of the predecessor auditor. Obtain and document an understanding of the Trust's internal control structure, including making an assessment of audit risk. Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 22 BAYFRONT PARK MANAGEMENT TRUST Consider the methods that the Trust uses to process accounting information which influence the design of the internal control structure. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation by the Trust. Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives. Identify and resolve accounting, auditing, and reporting matters. Phase II - Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following: Analytical procedures are applied in this stage of the audit to assist in planning the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions. Perform substantive tests of account balances and transactions. Samples will be drawn of major transaction systems, including cash disbursements, cash receipts, purchases, and payroll. Perform tests of compliance with laws, regulations, contracts, and grants. Review test results and preliminary conclusions. Phase III - Evaluation of Audit Results. This phase includes a review of all audit documentation by the partners to ensure that testing and documentation support the conclusions reached. This phase also includes preliminary discussions with management of the audit findings. Ph^c' I\! - CmmnIet on in 4 17 iva,ry In this phase of the audit, we will complete the tasks related to the closing of year-end balances and financial reporting. This will include final testing in the areas of com- pliance, balance sheet accounts, revenue and expenditures, among others. All draft reports will be reviewed with WM CABALLERO FIERMAN LLERENA GARCIA LLP 1111 accountants I advisors management before issuance, and the partners will be available to meet with the commission to discuss our report and address any questions they may have. Audit Management Plan Our audit approach is to develop a specific audit action plan tailored to the individual needs of our client. For each audit we develop the most efficient combination of audit techniques selected from the following methodologies. Auditing Standards promulgated by the American Institute of Certified Public Accountants provide guidance for auditors in assessing the internal control structure for the purpose of the audit. As auditors, we consider the internal control structure which consists of the following five elements The Control Environment The control environment includes the management philosophy, operating style, organizational structure, functions of various boards and committees, methods of assigning responsibility, personnel policies and procedures, and various other factors that reflect the Organization's concern with control in the area of finances. We will read the various documents that impact this environment, and talk to employees to see how these ideologies are portrayed at various levels. Risk Asseassmnrfi After understanding the control environment, we will identify and assess the relevant risks to achieving the objectives of the financial system. +m o! Ar.tivtipc The control procedures are integrated in the components of the control environment and accounting system. While gaining an understanding of those areas, we will assess the control procedures that the Organization has in place. Consideration will also be given to potential improvements to the efficiency and effectiveness of the procedures in place. Any suggestions for improvement will be communicated to the appropriate person(s). Information and Communication We will document the formal and informal information flow relating to the processing and recording of financial transactions. Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 23 BAYFRONT PARK MANAGEMENT TRUST MonitorinP In this final component we will review the Organization practices that are in place to monitor the performance of its internal control structure. Sampling Considerations Our professionals will utilize sampling methodologies designed to ensure effective audit procedures are applied in the most efficient manner. Sampling Techniques We will utilize representative audit sampling procedures with respect to substantive tests of details and tests of controls and tests of compliance, where a sample of documentation is to be tested as the principal evidence of a control. During tests of controls, the tests will generally consist of a combination of corroborative inquiry and either observation, examination of documents or re -performance. We will use attribute sampling to test documentary evidence as documentation will be the principal corroborative evidence of identified controls. Substantive tests of details and tests of controls can be performed using either statistically or non -statistically based techniques. Statistical approaches will be based on our calculation of risk factors. If a non -statistical approach is deemed appropriate, we will design our procedures to obtain levels of assurance that we judge to be equivalent to those required when using statistically based techniques. Sa--a For tests of controls, sample size will be based on the planned or supported assessed level of control risk and the number of planned or actual deviations expected. For substantive testwork, sample size will be a function of population, materiality, and risk factors. For tests of controls, sample size will be based on the planned or supported assessed level of control risk and the number of planned or actual deviations expected. For substantive testwork, sample size will be a function of population, materiality, and risk factors. MrCABALLERO FIERMAN LLERENA GARCIA LLP 1111 accountants I advisors Analytical Procedures Professional Auditing Standards on Analytical Procedures, provides guidance on the use and extent of analytical procedures in all audits. Analytical procedures are required in the planning and overall review stages of the audit, and are used in the following areas: Aaadllit R-arvrx'artn. Analytical procedures can provide great insight in planning an audit. These analyses can enhance our understanding of the Trust's transactions and events that may have occurred during the year under audit. We compare the current balances to the prior year and to the current budget. Isolating significant differences can identify areas that may require additional attention during the field work. For example, such a review could identify a new revenue source for which we would need to obtain documentation supporting the Trust for collecting such monies. Substantive Tests Analytical procedures can be used as effective substantive tests in certain circumstances, for example, testing certain payroll related expenditures, such as payroll taxes, which are a specific percent of wages. Over'l/ Analytical procedures used at the conclusion of the audit are designed to assess the conclusions reached and evaluate the overall financial statement presentation. Internal Controls The internal control segment is the foundation for the entire audit and involves an extensive understanding and evaluation of the Trust's operating and management informa- tion systems and all related internal controls. The results of this evaluation will influence the nature, timing and extent of our substantive audit procedures. This approach ensures that we achieve maximum efficiency and provide valuable feedback to management regarding the effectiveness of controls being relied upon throughout the year. A thorough understanding of the internal controls of an organization is critical in planning our audit procedures and providing useful Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 24 BAYFRONT PARK MANAGEMENT TRUST comments and recommendations to the City. We utilize a standardized control overview document which assists us in identifying key elements within internal control, such as the entity's risk assessment process, the control environment, information and communication systems, and general monitoring and control activities. Our evaluation of internal control includes considering the individual components noted above and then considering the effectiveness of internal control as a whole. We will obtain our understanding of each of the elements through the following procedures: Meeting with the Trust's personnel to discuss operations; and Reviewing internal assessment of internal control The control overview document helps to ensure that all elements of internal control are considered. Subsequently, for significant internal control categories, we will obtain an understanding of the design of relevant policies and procedures, determine whether such procedures have been placed in operation and assess control risk. This review begins by holding interviews with data processing and accounting personnel and evaluating your internal system and accounting documentation. We will then prepare documentation of the major systems. To the extent it is available; we will also use internal control documentation currently available. This review is organized into major accounting cycles. We have found through our experience that there are two primary methods to test controls. Documented controls — Tested by reviewing a sample of transactions for evidence that the control was being performed. Undocumented controls — Tested through inquiry and observation procedures with appropriate department personnel. MrCABALLERO FIERMAN LII LLERENA GARCIA LLP 1111 accountants I advisors Laws and Regulations Statement on Auditing Standards from the American Institute of Certified Public Accountants, establishes standards for testing and reporting on compliance with laws and regulations. In all financial statement audits, the auditor must consider laws and regulations that have a direct and material effect on the financial statements. Further, the auditor designs audit procedures to provide reasonable assurance that the financial statements are free of material misstatements resulting from violations of these laws and regulations that have a direct and material impact on the financial statements. For governmental entities, this requirement is even more important given the variety of legal and contractual considerations typical of the government environment. Identifying applicable laws and regulations is fundamental to fulfilling the responsibility of understanding their effects. We will obtain this knowledge through the following sources: Discussion of compliance requirements with theTrust and/or City's officials, including legal counsel. Identification of compliance matters in statutes, financial ordinances, the Trust and/or City's policies, contracts, grants and debt agreements. Review of the Trust and/or City's commission meeting minutes. Inquiries of the program administrator of the governmental entities that provided grants about restrictions, limitations, terms and conditions under which such grants were provided including review of the Uniform Guidance Compliance Supplement and the Florida Single Audit Act. Our existing knowledge of federal and state laws. Statistical Samples Offered To Be Performed In The Audit Based On Federal Grant Funds Awarded During the planning of the Single Audit engagement, we will identify the major programs to be audited pursuant to the Uniform Guidance. As required, the determination will be based on the dollar amount of federal expenditures and the associated program risk. Further, as appropriate, your audit will be planned to provide for a low level of assessed control risk. Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 25 BAYFRONT PARK MANAGEMENT TRUST After we have identified the major programs, we will perform appropriate auditing procedures, including tests of controls, tests of compliance with laws and regulations, and substantive testwork. Sampling methodology determination, i.e., statistical, or non -statistical, random, systematic or judgmental selection method, etc., will be based on the auditor experience and judgment. Description Of Procedures To Be Used To Ensure The Accuracy Of The Statistical And/Or Nonstatis- tical Samples To ensure that samples selected for attribute testing (tests of controls and compliance) and variable testing (tests of details/substantive testwork) are "accurate", or valid, all samples will be reviewed and evaluated to ensure that items selected are, Representative of the population so that characteristics of the sample can be reasonably projected to the entire population Of adequate size based on internal controls, tolerable error, expected deviations, acceptable confidence levels, etc. From a complete population Experience In Information Systems And Technology and Extent of Use of EDP Software in the Engagement Our approach to auditing integrates traditional auditing techniques with a total system concept. We are actively committed to using computer -based audit techniques. Our knowledge of information systems (IS) and the use of paperless audit software yield significant savings in the time required to complete an audit. Today's marketplace provides firms, large and small, national and local, with sophisticated computer -aided audit tools necessary to perform data analysis and report generation. A client's IS environment influences the nature, timing, and extent of planned auditing procedures. Because most of our clients utilize computerized accounting systems, our professional team is experienced with various IS systems. As computers have become more integral to the financial management system, we have met the challenge by CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors 1 incorporating new audit techniques into the audit process. Staff members are trained on new software and are skilled in a wide variety of computerized applications. An important component of our audit is the review of IS general controls. We understand that the effectiveness of many client control procedures is dependent on reliable computer -generated data which result from proper IS general controls. Therefore, we will analyze these controls to determine the adequacy of the internal control environ- ment. Our IS expertise, combined with extensive auditing and consulting experience mean that we understand the technical intricacies of complex information systems in the context of real -world application. Utilizing this expertise we will be able to: Evaluate IS general controls within the computer environment; Document critical transaction processing systems; Identify key processes and controls within these transaction processing systems; Evaluate the effectiveness of identified controls; Advise the audit team on results of the evaluation and effect on planned audit procedures; Design, develop and execute computer -assisted audit techniques using computer audit software packages; Assess the internal controls We have assigned an IT Specialist to assist in this process. Proposal for External Audit Services Caballero Fierman Llerena & Garcia, LLP page 26 BAYFRONT PARK MANAGEMENT TRUST Approach To Be Taken In Completing The Single Audit (if required) Our objective in this area is to perform a single audit which meets the needs of the grantor agencies and the requirements of the Uniform Guidance. In order to achieve this objective, we follow the following techniques: Planning and Supervision • Inquiry of management regarding identification of the grants subject to single audit Review of grant documents Review of the Uniform Guidance Compliance Supplement Review of Federal legislation for the enacted laws and regulations Instruction to staff as to the requirements of the Single Audit Supervision of staff in the performance of the procedures Consideration of the effect of computer processing on the nature, timing and extent of auditing procedures Risk Assessment Perform an assessment of engagement risk by considering the level of Federal financial assistance and the nature of the various programs; corresponding consideration of external environments, internal factors, irregularities, illegal acts, fraud and other noncompliance matters. The single audit is subject to the same risk assessment at the account balance or transaction level made in the financial audit of the entity. The single audit is designed to obtain assurance as to compliance with the grant agreements and the single audit requirements of Uniform Guidance, while the financial audit is designed to obtain assurance that the financial statements are free of material misstatement. Consequently, the single audit constitutes only a piece of the financial audit. Determination of Major Programs Determine if the Trust is a low or high risk auditee Identify the larger Federal programs based on the dollar MrCABALLERO FIERMAN LLERENA GARCIA LLP 1111 accountants I advisors threshold Identify in Uniform Guidance 520(b) and label them as Type A programs, with the remaining programs labeled as Type B. Perform and document risk assessment procedures on each Type A program to identify those that are low risk Consider the criteria in Uniform Guidance when performing the risk assessment on Type B programs Audit at least all Type A programs not identified as low risk; audit Option I - At least half of the high -risk Type B programs over the Type B threshold (if risk was assessed for all Type B programs subject to risk assessment) or Option 2 - At least one high -risk Type B program for each low -risk Type A program; plus programs that are requested in accordance with the requirements in Uniform Guidance .215 (c) to be audited as major; audit such additional programs as may be necessary to comply with the percentage of coverage rule Schedule of Expenditure of Federal and State Awards Perform procedures to determine the Schedule of Federal Awards are presented fairly in all material respects in relation to the Trust's financial statements taken as a whole Determine that the Trust was able to reconcile the amounts presented in the schedule to amounts in the financial statements Assess the appropriateness and completeness of the Trust's identification of Federal programs included in the schedule Determine that the Trust has properly disclosed the basis of accounting and the significant accounting policies used in preparing the schedule Materiality Determine materiality based on the major program Internal Control over Major Programs • For each of the compliance requirements (listed in the Compliance Supplement) which are applicable and material to each major program, document an understanding of the 5 components of internal control (Control Environment/Risk Assessment/Control Activities/Information and Communication/Monitoring) Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 27 BAYFRONT PARK MANAGEMENT TRUST sufficient to plan the audit to support a low level of control risk Plan the testing of internal control Make a sample selection to test internal control following the sample selection techniques under Sample Sizes and Statistical Sampling Reach a conclusion as to the effectiveness of the internal control elements and all significant deficiencies or material weaknesses (if any). If no internal control is found on any of the types of compliance requirements, disclose as a significant deficiency or material weakness (if any). FIRM'S CURRENT GOVERNMENTAL CLIENTS/WORKLOAD GOVERNMENTAL ENTITY Municipalities Fiscal Year -End City of Hialeah Gardens September 30 City of Hialeah September 30 City of Miami Springs September 30 Town of Briny Breezes September 30 Town of Cutler Bay September 30 Village of El Portal September 30 Village of Miami Shores September 30 City of Parkland September 30 City of Doral September 30 Indian Creek Village September 30 North Bay Village September 30 City of Miramar September 30 City of North Miami Beach September 30 Special Purpose Governments Miami -Dade Housing Finance Authority September 30 Broward Center for the Performing Arts September 30 Children's Services Council of Broward County September 30 Not -for -Profits ASPIRA of Florida, Inc. June 30 ASPIRA 403b Plan December 3 I Greater Miami Youth Symphony September 30 Herald Charities September 30 Catalyst Miami December 3 I La Vina Community Church December 3 I The Sundari Foundation December 3 I Fitkids December 3 I Hispanic Unity December 3 I City of Hialeah Educational Academy June 30 Broward Healthy Start Coalition June 30 Olympia Center Inc. September 30 CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors 1 Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 28 BAYFRONT PARK MANAGEMENT TRUST STAFFING ASSIGNMENT AND PROPOSED TIMELINE We understand the significance and necessity of proper planning as it relates to performance of a successful and timely Audit. An important aspect of proper planning is our Engagement Partner's advance coordination and specific instruction with the Finance Department, allowing an efficient utilization of staff regarding both preparation of supporting schedules and reconciliations, in addition to essential document/record gathering. Proposed Segmentation of the Engagement Appropriate Planning and Utilization of Staff Level (including of Staff to each Proposed Financial and Hours Assigne. Segment Statement preparation) Partners Manager Supervisor Staff Total Strategic Planning 15 15 25 0 55 Execution of the Audit Plans 15 20 50 60 145 Evaluate Audit Results 15 15 10 0 40 Completion and Delivery 10 — 10 20 0 — — — 40 Total 55 60 105 60 280 CABALLERO FIERMAN LLERENA GARCIA LLP accountants I advisors Based on the requirements presented in the Request for Proposal the engagement timeline is presented below: Engagement Timeline Proposed timeline for completing Trust and/or the Audit of the City Strategic Planning & Entrance meeting October 2020 Detailed Audit Plan October 31, 2020 Execution of the Audit Plan Nov 2020- Dec 2020 Draft Auditors Report and Management Letter January 15, 2021 Financial Report January 31, 2021 Note: This is a proposed timeline based on the requirements set forth in the Request for Proposal and can be adjusted as needed to better accommodate the Trust's needs if the Trust chooses to do so. Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 29 BAYFRONT PARK MANAGEMENT TRUST CFLG has a dear understanding of the reporting requirements outlined in the request for proposal. In this regard, CFLG has devel- oped a schedule that takes into consideration the Trust and/or City's reporting requirements and deadlines. In order to achieve these goals, we start early in the engagement and complete as much of the planning and internal control testing as possible. This allows us to focus on the financial transactions af- terTrust and/or City has dosed its books. We integrate all of our procedures in order to en -sure that we can deliver our reports in sufficient enough time to meet City deadlines. Our Partners are involved throughout the entire process to ensure that any matters that arise are dealt with quickly. This is an essential process followed by CFLG to prevent surprises that could stall the engagement. CFLG is also committed to providing staff that are knowledge- able in governmental and governmental pension plan activities. This significantly reduces the time spent by your staff explaining the basic elements of how governmental agencies work and operate. This is considered a key factor in our success in assisting our clients in meeting deadlines established by the State, County, Council, or Commission. We have had great success in following this approach with other governmental agencies and we are confident that our prior experi- ence in its application will lead to a successful delivery of the audit. A large part of this success will be tied toTrust's ability to deliver the requested information timely. We understand that as in all large agencies Trust and City staff is busy dealing with day to day opera- tions. We will make sure to provide requests for information with sufficient enough lead time to not be disruptive toTrust staff. We will work withTrust staff to encourage open communication in order to mitigate delays and/or misunderstandings. We do not anticipate that anything more than what has been presented in the Request for Proposal will be required of the Trust however if there is such a need, we will communicate that in writing toTrust management. NM CABALLERO FIERMAN LLERENA GARCIA LLP 1111 accountants I advisors Identification of Potential Audit Problems We are proud of our recognition as a technical resource for accounting and auditing standards. We keep abreast of emerging technical issues with our clients and communicate accordingly. We do not anticipate any potential audit problems. Our audit team understands the issues relevant to the Trust. The combination of our Firm's resources, level of partner involve- ment and experienced team members provides an excellent audit team of professionals capable of servicing your needs. Regular communication will be ongoing with the Trust's personnel, allowing for timely knowledge of matters as they arise. When we learn of matters the Trust may not be aware of, we will be active in conveying relevant information. We understand the audit and accounting requirements affecting your audit. As with other issues that may arise, we will work with management throughout the year to achieve appropriate resolution. Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 30 BAYFRONT PARK MANAGEMENT TRUST FEES FOR SERVICES ATTACHMENT F FEE PROPOAL FORM The Proposer's pricing shall be submitted on this form, Attachment f, Fee Proposal Form, and in the manner stated herein PROPOSED ANNUAL PRICING The Proposer shall provide a comprehensive fee schedule relating to the performance of all these required services for each year of the three (3) year contract term, and the two (2) additional one (1) year options to renew ("OTR")_ All costs to be charged to the Trust shall be included in the Fee Proposal, including any administrative, travel, or other similar charges that may correspond to performing the services outlined herein. Service Price External Auditing Service of FY 2019-2020 $ 18,000 External Auditing Service of FY 2020-2021 $ 18,500 External Audi Img Service of FY 2021-2022 $ 19,000 External Auditing Service (OTR) of FY 2022- 2023 $ 19.600 External Auditing Service (OTR) of FY 2023- 2024 $ 20,200 ADDITIONAL SERVICES PRICING Additionally, Proposer shall provide an hourly rate to be used for any additional work, which may be requested by the Trust and which is outside the scope of the Contract. These hourly rates shall be in a not to exceed rate to be listed by the job classification of individuals (i.e. Staff Auditor, Sr. Auditor, Manager, Partner, etc.) required to perform these services. Proposer shall also indicate any additional services and fees Proposer can provide and which are not specifically listed herein this RFP. Classification Services for FY 2019-2020 Services for FY 2020-2021 Services for FY 2021-2022 Partner $ 275 $ 275 $ 275 Senior '1Ianager $ 200 $ 200 $ 200 Manager $ 175 $ 275 $ 275 Senior /Supervisor $ 125 $ 125 $ 125 Staff $ 90 $ 90 $ 90 Administrative/Clerical $ 50 $ 50 $ 50 MrCABALLERO FIERMAN LLERENA GARCIA LLP 1111 accountants I advisors Proposal for External Audit Services Caballero Fierman Llerena + Garcia, LLP page 31 Classification Services for FY 2022-2023 Services for FY 2023-2024 Partner $ 275 $ 275 Senior Manager $ 200 $ 200 Manager $ 175 $ 175 Senior /Supervisor $ 125 $ 125 Staff $ 90 $ 90 Administrative/Clerical $ 50 $ 50 Failure to submit compensation proposal as required shall disqualify Proposer from consideration. Page 32 APPENDIX A LETTERS OF RECOMMENDATION INCORPORATED 2005 Finance Department Robert Daddario Finance Director August 14, 2020 To Whom It May Concern: It is with great pleasure that I offer this recommendation of the audit services provided by Andrew Fierman and his firm, Caballero, Fierman, Llerena & Garcia LLP. Caballero, Fierman, Llerena & Garcia (the "firm") have been the Town's auditors since 2007, having secured these services by competitive bid over the years. Andrew, and other firm principals with whom we have dealt, as well as the firm's staff, have always exhibited a high level of professionalism and they always deal with us in a patient, friendly and respectful manner. While the Town of Cutler Bay is a relatively small municipality, the firm's principals and their staff treat us with importance and always make themselves available to the Town Council and Town Staff as needed. This is greatly appreciated by everyone here at the Town. What I appreciate most about the firm is their practical way of addressing complex, technical issues and recommending possible solutions. I have the utmost confidence in seeking their advice on governmental accounting and reporting issues. Given their extensive background and experience in such matters, they are well qualified to offer advice on these matters. Should you have any further questions, please feel free to call me at the Town. Sincerely, A°oI6et t2ah'am Robert Daddario, CPA Finance Director G1FGBC FLORIDA 10720 Caribbean Boulevard, Suite 105 Cutler Bay, FL 33189 305-234-4262 www.cutlerbay-fl.gov City of Aventura Government Center 19200 West Country Club Drive Aventura, Florida 33180 March 4, 2016 Re: Letter of Recommendation To Whom It May Concern: ENID WEISMAN MAYOR COMMISSIONERS ENBAR COHEN TERI HOLZBERG DENISE LANDMAN MARC NAROTSKY ROBERT SHELLEY HOWARD WEINBERG ERIC M. SOROKA, ICMA-CM CTTY MANAGER It is with great pleasure that I offer this letter of recommendation for the audit services provided by Alberni, Caballero & Fierman, LLP (AC&F). Section 4.11 of the City's Charter requires that the Independent audit shall be rotated at least every five years to a new certified public accounting firm and as a result this past year was the first year of transition to our new auditors — AC&F. Having been in this profession for nearly 20 years, this process can very often be daunting and tedious for both the auditor and the auditee as the two parties become familiar with each other. Looking back now, I don't believe that the transition process could have been any smoother than it was. Due to the depth and breadth of AC&F's governmental experience, their team was able to get up to speed very quickly on the City's unique business model, policies, procedures and internal controls. I found their staff to be extremely courteous and professional at all times and they were able to meet or exceed all the reporting deadlines that were established in our RFP. If I had to identify one quality that sets this firm apart from most, I would say it was their ability to respond to the City in an extremely efficient, effective and timely manner. AC&F always made our engagement a priority and was very responsive to our needs. As a result, I would highly recommend that your municipality seriously consider AC&F when seeking auditing services. If you should have any questions pertaining to this letter please contact me at (305) 466-8922. Sincerely, Brian K. Raducci Finance Director PHONE: 305-466-8900 • FAX: 305-466-8939 www.cityofaventura.com CITY OF MIAMI SPRINGS City Manager's Office 201 Westward Drive Miami Springs, FL 33166-5289 Phone: (305) 805-5010 Fax: (305) 805-5040 August 12, 2020 To Whom It May Concern: We highly recommend the audit firm of Caballero, Fierman, Llerena & Garcia LLP. This firm has performed the city's annual financial audits as well as Single Audits for at least ten years and have always exhibited a high level of professionalism and expertise. All audits have been completed on a timely basis, and within budget. The firm has also provided excellent and accurate advise on any complex issues. Please feel free to contact me if you have any further questions. Sincerely, William Alonso, PA, CGFO City Manager/Finance Director BR°WARD CENTER /or life PERFORMING ARTS June 11,2019 Andrew S. Fierman, CPA, Partner Caballero Fierman Llerena + Garcia, LLP 3350 SW 148th Avenue, Suite 110 Miramar, FL 33027 Dear Andrew: It's a pleasure to write this letter of recommendation for Caballero, Fierman, Llerena & Garcia, LLP. The firm has provided outstanding auditing services for the Performing Arts Center Authority for the past 13 years, with an additional two years remaining in the current contract. During that time, we have competitively procured audit services three times, and Caballero, Fierman, Llerena & Garcia, LLP has received the highest ranking each time. The Firm, with an expertise in governmental entities, continues to demonstrate an understanding of our unique and complex operations, business models and work processes. The firm is conscientious about minimizing any disruption to our operations during their on -site field work. You've excelled at ensuring seamless continuity when there have been changes in the audit team members. Caballero, Fierman, Llerena & Garcia, LLP is a trusted and valued business partner, always available and responsive to advise and consult throughout the year. Many thanks for your continued high -quality service. Regards, Timothy Weeks Chief Financial Officer Performing Arts Center Authority 201 SW Fifth Avenue • Fort Lauderdale, FL 33312 USA • Phone: 954.522-5334 • Fax:954.462.3541 Box Office: 954.462,0222 • www.browardcenter.org City of North Miami Beach, Florida TO: Audit Committee FROM: Janette Smith, Chief Financial Officer DATE: August 12, 2020 RE: Letter of Recommendation The City of North Miami Beach has engaged Caballero Fierman Llerena + Garcia LLP (CFL+G) for fiscal years ending September 30, 2016 to 2020 for the conduct of the annual independent audit of the City's financial statements as required by F.S. 218.39(1) and of the City's Schedule of Expenditures of Financial Awards and State Financial Assistance (SEFA) as required by Title 2 U.S. Code of Federal Regulations, Part 200 and F.S. 215.97, The Florida Single Audit Act. The transition process from the previous audit firm to CFL+G was seamless, requiring only the City's authorization letter for access to the prior audit firm's workpapers. The audit partner, Andrew Fierman has 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 CFL+G's staff is courteous, respectful and professional. Audit engagements are conducted in a manner that avoids as much disruption to department operations as is possible. The City's engagement letter allows for two extensions of one year terms and we fully intend on taking advantage of those extensions. I highly recommend the audit firm of Caballero Fierman Llerena + Garcia LLP for municipal audit services. Should you have questions or require additional information I can be contacted at: 305-948-2930 or janette.smithfccitvnmb.com 17011 NE 19'4 Avenue • North Miami Beach, Florida 33162 • (305) 948-2930 • Fax (305) 948-2998 • wileaitjmmb.com Board of Directors Kenneth C. Hoffman Chair Mark A. Trowbridge Vice -Chair Steve Hope Treasurer Karen Weller Secretary Magaly Abrahante, Ph.D. Laura Adams Matthew Arsenault Daniel Bagner, Ph.D. Constance Collins Mary Donworth Richard P. Dunn I1 Beth Edwards Gilda Ferradaz Sen. Anitere Flores Lourdes P. Gimenez Nicole Gomez Mindy Grimes-Festge Nelson Hincapie Pamela Hollingsworth Monique Jimenez -Herrera, Psy.D. Hon. Barbara Jordan Maurice Kemp Tiombe Bisa Kendrick -Dunn Marissa Leichter Frank Manning Susan Neimand, EdD. Marta Perez, Ph.D. Hon. Orlando Prescott Javier Reyes Hon. Isaac Salver Michael Turino David Lawrence Jr. Founding Chair James R. Haj President & CEO County Attorney's Office Legal Counsel The Children's Trust February 14, 2020 To Whom It May Concern: I am writing this letter of great praise and commendation for Caballero Fierman Llerena & Garcia, LLP (CFLG) our auditing firm for the fiscal years ended September 30, 2013 to September 30, 2017. CFLG provided excellent customer service and technical advice to The Children's Trust during their tenure as our auditors, and they have continued to serve as a professional resource and knowledge base that I am pleased to reference based upon our mutual respect and admiration. I was particularly impressed with CFLG's accessibility at all times during and after the audits to discuss accounting issues as they arose. I consider CFLG a trusted professional CPA firm with an unwavering expertise in the complex, and often changing, world of accounting, accounting standards and compliance requirem ents. In addition, they served the entire five-year contract and due to our required auditor rotation assisted and made themselves available for a smooth transition to our new auditors once their contract was completed. Our CEO, and the entire finance department, was impressed and delighted with CFLG's high quality of service and dedication to completing our audits in a timely fashion with the utmost of integrity. I would highly recommend Caballero Fierman Llerena & Garcia, LLP to the business community and I believe they will provide the same high -quality dedication and service to every project as they have to The Children's Trust. Sincerely, William Kirtland, CPA Chief Financial Officer APPENDIX B LICENSES TO PRACTICE IN THE STATE OF FLORIDA AND PROFESSIONAL MEMBERSHIPS IN THE AICPA AND FICPA �a /it'1, PXed 0°fill:ff!qg Sri f "e ;if 41011 toed If III "d 41111 111 if 111 . if 1� Ron DeSantis, Governor Halsey Beshears, Secretary db STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE ACCOUNTANCY PARTNERSHIP HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES CABALLERO FIERMAN LLERENA & GARCIA, LLP 4• 4649 PONCE DE LEON BLVD ,'�•�/ < : L SUITE 404 ., CORAL GABLES FL 33146 � LICENSE NUMBER: AD64536 EXPIRATION DATE: DECEMBER 31, 2021 Always verify licenses online at MyFloridaLicense.corn Do not alter this document in any form. This is your license. It is unlawful for anyone other than the licensee to use this document. Ron DeSantis, Governor Halsey Beshears, Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES • • • • _ 1 • • • • • • • • • • • • lb • 1 • 1 1• 1 • _40( i • • • FIERMAN, ANDREW S 4649 PONCE DE LEON BLVD tr ses US ITE 404 CORAL GABLES FL 33146 -= I1 1' LICENSE NUMBER: AC39267 • 1 r 1 1 1 1 1 1 1 • • • • • • • • • EXPIRATION DATE: DECEMBER 31, 2021 Always verify licenses online at MyFloridaLicense.com Do not alter this document in any form. dbpr This is your license. It is unlawful for anyone other than the licensee to use this document. FICPA Florida Institute of Certified Public Accountants 3800 Esplanade Way, Suite 210 Tallahassee, FL 32311 Phone: 850-224-2727 Fax: 850-222-8190 www.ficpa.org September 25, 2020 Andrew Fierman Caballero, Fierman, Llerena & Garcia 8950 SW 74th Ct Ste 1210 Miami, FL 33156 To Whom It May Concern: This letter serves as confirmation that the above referenced individual has been a member in good standing with the Florida Institute of CPAs. Our membership year is from July 1st to June 30th of each year. Our records show that you have been a continuous member in good standing with the FICPA since April 10, 2007. We look forward to your continued support of the FICPA! If you need additional information, please do not hesitate to call our Member Service Center at (800)342- 3197 or email us at membership@ficpa.org.. Sincerely, Erica Hultzman Member Services Representative erica@ficpa.org. • Name: Andrew S. Fierman Member ID: 4679456 $14) AICPA Member Service AICPA Store 888.777.7077 aicpa.org 888.777.7077 AICPAstore.com Personalized insurance solutions for CPAs in practice and in life Schedule a personal consultation today: Individual Insurance 1800.223.7473 Business Insurance 1800.221.3023 For coverage details, please visit cpai.com. AICPA Member Discount Program Library Services 866.806.2133 libraries.olemiss.edu/aicpa r 411b, AICPA Member Insurance Programs Brought to you by: Aoti Visit aicpa.org/discounts for member savings on travel, technology, office supplies, shipping and more. STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY (850) 487-1395 240 NW 76TH DRIVE, SUITE A GAINESVILLE FL 32607 LLERENA, ENRIQUE 3035 SW 19TH TERRACE MIAMI FL 33145 Congratulations! With this license you become one of the nearly one million Floridians licensed by the Department of Business and Professional Regulation. Our professionals and businesses range from architects to yacht brokers, from boxers to barbeque restaurants, and they keep Florida's economy strong Every day we work to improve the way we do business in order to serve you better. For information about our services, please log onto www.myfloridaiicense.com. There you can find more information about our divisions and the regulations that impact you, subscribe to department newsletters and learn more about the Department's initiatives. Our mission at the Department is: License Efficiently, Regulate Fairly. We constantly strive to serve you better so that you can serve your customers. Thank you for doing business in Florida, and congratulations on your new license! RICK SCOTT, GOVERNOR LICENSE NUMBER AC42193 #s STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION AC42193 ISSUED: 11/07/2018 CERTIFIED PUBLIC ACCOUNTANT LLERENA, ENRIQUE 15 LICENSED under the provisions of Ch.473 FS. Expiration date : DEG 31, 2020 L1811070001030 DETACH HERE JONATHAN ZACHEM, SECRETARY 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 3112020 LLERENA, ENRIQUE 3035 SW 19TH TERRACE MIAMI FL 33145 ISSUED: 11 /07/2018 DISPLAY AS REQUIRED BY LAVV SEQ# L181107000103b FICPA Florida Institute of Certified Public Accountants 3800 Esplanade Way, Suite 210 Tallahassee, FL 32311 Phone: 850-224-2727 Fax: 850-222-8190 www.ficpa.org September 25, 2020 Enrique Llerena Caballero, Fierman, Llerena & Garcia 8950 SW 74th Ct Ste 1210 Miami, FL 33156 To Whom It May Concern: This letter serves as confirmation that the above referenced individual has been a member in good standing with the Florida Institute of CPAs. Our membership year is from July 1st to June 30th of each year. Our records show that you have been a continuous member in good standing with the FICPA since May 17, 2010. We look forward to your continued support of the FICPA! If you need additional information, please do not hesitate to call our Member Service Center at (800)342- 3197 or email us at membership@ficpa.org.. Sincerely, Erica Hultzman Member Services Representative erica@ficpa.org. Name: Enrique Llerena Member ID: 5703163 $14) AICPA Member Service AICPA Store 888.777.7077 aicpa.org 888.777.7077 AICPAstore.com Personalized insurance solutions for CPAs in practice and in life Schedule a personal consultation today: Individual Insurance 1800.223.7473 Business Insurance 1800.221.3023 For coverage details, please visit cpai.com. AICPA Member Discount Program Library Services 866.806.2133 libraries.olemiss.edu/aicpa r 411b, AICPA Member Insurance Programs Brought to you by: Aoti Visit aicpa.org/discounts for member savings on travel, technology, office supplies, shipping and more. STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION E BOARD OF ACCOUNTANCY (850) 487-1395 240 NW 76TH DRIVE, SUITE A GAINESVILLE FL 32607 Congratulations! With this license you become one of the nearly one million Floridians licensed by the Department of Business and Professional Regulation, Our professionals and businesses range from architects to yacht brokers, from boxers to barbeque restaurants, and they keep Florida's economy strong. Every day we work to improve the way we do business in order to serve you better. For information about our services, please log onto www.myfloridalicense.com. There you can find more information about our divisions and the regulations that impact you, subscribe to department newsletters and learn more about the Department's initiatives. Our mission at the Department is: License Efficiently, Regulate Fairly. We constantly strive to serve you better so that you can serve your customers. Thank you for doing business in Florida, and congratulations on your new license! dbpr STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION AC48079 CERTIFIED PUBLIC ACCOUNTANT QUESADA, MICHAEL ISSUED: 11/25/2019 Signature LICENSED UNDER CHAPTER 473, FLORIDA STATUTES EXPIRATION DATE: DECEMBER 31, 2021 Ron DeSantis, Governor Halsey Beshears, Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AC48079 EXPIRATION DATE: DECEMBER 31, 2021 THE CERTIFIED PUBLIC ACCOUNTANT HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES QUESADA, MICHAEL 3452 CRYSTAL LANE DAVIE FL 33330 ISSUED: 11/25/2019 • Always verify licenses online at MyFloridaLicense.com Do not alter this document in an form. This is your license. It is unlawful for anyone other than the licensee to use this document. FICPA Florida Institute of Certified Public Accountants 3800 Esplanade Way, Suite 210 Tallahassee, FL 32311 Phone: 850-224-2727 Fax: 850-222-8190 www.ficpa.org September 25, 2020 Michael Quesada Caballero, Fierman, Llerena & Garcia 8950 SW 74th Ct Ste 1210 Miami, FL 33156 To Whom It May Concern: This letter serves as confirmation that the above referenced individual has been a member in good standing with the Florida Institute of CPAs. Our membership year is from July 1st to June 30th of each year. Our records show that you have been a continuous member in good standing with the FICPA since December 6, 2016. We look forward to your continued support of the FICPA! If you need additional information, please do not hesitate to call our Member Service Center at (800)342- 3197 or email us at membership@ficpa.org.. Sincerely, Erica Hultzman Member Services Representative erica@ficpa.org. Name: Michael Quesada Member ID: 5318694 $14) AICPA Member Service AICPA Store 888.777.7077 aicpa.org 888.777.7077 AICPAstore.com Personalized insurance solutions for CPAs in practice and in life Schedule a personal consultation today: Individual Insurance 1800.223.7473 Business Insurance 1800.221.3023 For coverage details, please visit cpai.com. AICPA Member Discount Program Library Services 866.806.2133 libraries.olemiss.edu/aicpa r 411b, AICPA Member Insurance Programs Brought to you by: Aoti Visit aicpa.org/discounts for member savings on travel, technology, office supplies, shipping and more. APPENDIX C INSURANCE AC CM CY CERTIFICATE OF LIABILITY INSURANCE �.------- - PATE(MMIDDIYYYY) 02/06/2020 THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S), AUTHORIZED REPRESENTATIVE OR PRODUCER, AND THE CERTIFICATE HOLDER. IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed. If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement an this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER iSure ir,,surance Brokers, 4nc. 10631 N. Kendall DriveE-MAIL Suite 210 Miami FL 33176 CONTACT Yeni Linares NAME: PHONE (305) 223-2533 FAX (305) 220-0765 ANC No, Ext1: (ANC, No): ADDRESS: Yeni@iSureBrokers.com INSURERS) AFFORDING COVERAGE NAIC # INSURERA I Blackboard Insurance Company INSURED Caballero, Fierman, Llerena & Garcia. LLP 8950 SW 74th Court Ste 1210 Miami FL 33156 INSURER B : Travelers Indemnity of America (TIA) 25666 INSURER c • Travelers Caeualty & Surety Company of America 31194 INSURER D : INSURER E INSURER F: VERAGE CERTIFICATE NUMBER: CL202603111 THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. - INSR LTR TYPE OF INSURANCE AUULSULhK INSD WVD POLICY NUMBER 15ISLICYEFF JMMIDDfYYYY) POIICYEXP (MMIDDfYYYY) LIMITS A x COMMERCIAL GENERAL LIABILITY RISKMAG00001HIBP-25783-01 09/30/2919 09/30/2020 EACH OCCURRENCE S 1,000,900 1 CLAIMS -MADE Q OCCUR DARIICGE rO RCN kp PREMISES (Ea occurrence' $ 50,000 MED EXP (Any one person) $ 5000 PERSDNALBADVINJURY $ 1000,000 GEN'LAGGREGATE -- LIMIT APPLIES PER: POLICY PRCT .SECT LOC OTHER: GENERAL AGGREGATE S 2,000,000 PRODUCTS - COMPIOP AG $ 2, '3•300 $ A AUTOMOBILE _-- ' X LIABILITY ANY AUTO OWNED AUTOS ONLY HIRED MSTO3 DWI �— X SCHEDULED AUTOS NON -OWNED All7D3 ONLY RISKMAG00OO1HIDP-25783-01 09/30/2019 09/30/2020 COMBINED SINGLE LIMIT (Ea accident) $ 1000,000 BODILY INJURY (Per personl $ BODILY INJURY $ PROPERTY DAMAGE (Per accident) $ — UMBRELLA LIAO EXCESS LIAR OCCUR CLAIMS -MADE EACH OCCURRENCE _ $ AGGREGATE $ _ DED RETENTION $ B WORKERS COMPENSATION AND EMPLOYERS' LIABILITY OFFICERIMEM B ER EXCLUDED. ANY PROPREETORlPARTNE RIE?ECUTIVE Y® (Mandatory in NH) It yes, describe under DESCRIPTION OF OPERATIONS below N 1A UB-8J849698-2D-42-G 01/01/2020 D1101I2021 P81' OTH- STATUTE ER E.L. EACH ACCIDENT $ 1,000.000 E r_ DISEASE - EA EMPLOYEE $ 1,000,.000 E.L. DISEASE -POLICY LIMIT $ 1,400000 C Professional Liab 108805258 D9130/2019 09/30/2020 Each Claim All claims 53,000,000 $4,000,000 DESCRIPTION OF OPERATIONS 1 LOCATIONS 1 VEHICLES (ACORD 101, Additional Remarks Schedule, may 6e attached if more space is required) CPA CERTIFICATE HOLDER CANCELLATION Caballero Fierman Llerena & Garcia, LLP SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZED REPRESENTATIVE ACORD 25 (2016/03) © 1988.2O15 ACORD CORPORATION. All rights reserved. The ACORD name and logo are registered marks of ACORD APPENDIX D PEER REVIEW REPORTS INFANTE & COMPANY CERTIFIED PUBLIC ACCOUNTANTS • BUSINESS CONSULTANTS Members of: American Institute of CPAs Center for Audit Quality • Employee Benefit Plan Audit Quality Center Government Audit Quality Center • Private Companies Practice Section • Tax Division Florida Institute of CPAs Report on the Firm's System of Quality Control July 31, 2018 Harrison Executive Centre 1930 Harrison Street Suite 308 Hollywood, FL 33020 Telephone (9641 922-8866 Fax C9541 922-8884 www infantecocpa. com To the Partners of Caballero Fierman Llerena + Garcia, 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 Caballero Fierman Llerena + Garcia, LLP (the firm) in effect for the year ended January 31, 2018. 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 (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility 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. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the frrm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act and an audit of an employee benefit plan. As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of Caballero Fierman Llerena + Garcia, LLP in effect for the year ended January 31, 2018, 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. Caballero Fierman Llerena + Garcia, LLP has received a peer review rating of pass. tv-bnticiet-iar Infante & Company INFANTE & COMPANY CERTIFIED PUBLIC ACCOUNTANTS • BUSINESS CONSULTANTS Members of: American Institute of CPAs • Center for Audit duality • Employee Benefit Plan Audit duality Center • 5avernmental Audit duality Center • Private Ccmpeniee Practice Section • Tex Division Florlds Institute of CPAs System Review Report July 23, 2015 Harrison Executive Centre 9 93O Harrison Street Suite 308 Hollywood, FL 33020 Telephone (8543 822-BBBB Fax (854) 822-0854 vvww. Infentecocpe- corn To the Partners of Alberni, Caballero & Fierman, 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 Alberni, Caballero & Fierman, LLP (the firm) in effect for the year ended January 31, 2015. 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 part of our 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 engagements performed under the Government Auditing Standards. In our opinion, the system of quality control for the accounting and auditing practice of Alberni, Caballero & Fierman, LLP in effect for the year ended January 31, 2015, 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. Alberni, Caballero & Fierman, LLP has received a peer review rating of pass. Infante & Company APPENDIX E MINORITY CERTIFICATION miamidade.gov August 28, 2018 Nestor Caballero CABALLERO FIERMAN LLERENA & GARCIA, LLP 4649 Ponce de Leon Blvd Ste 404 Coral Gables, FL 33146 Approval Date: April 30, 2018 - Small Business Enterprise - Goods & Services (SBE-G&S) Expiration Date: April 30, 2021 Dear Nestor Caballero, Internal Services Department Small Business Development 111 NW 1 Street, 19th Floor Miami, Florida 33128 miamidade.gov T 305-375-3111 F 305-375-3160 Miami -Dade County Small Business Development (SBD), a division of the Internal Services Department (ISD) has completed the review of your application and attachments submitted for certification. Your firm is officially certified as a Miami -Dade County Small Business Enterprise - Goods & Services (SBE-G&S). The Small Business Enterprise (SBE) programs are governed by sections 2-8.1.1.1.1; 2-8.1.1.1.2; 2-10.4.01; 10-33.02 of Miami -Dade County's Codes. This Small Business Enterprise - Goods & Services (SBE-G&S) certification is valid for three years provided that you submit a "Continuing Eligibility Affidavit" on or before your anniversary date, April 30, 2019. The affidavit must indicate any changes or no changes in your firm pertinent to your certification eligibility. The submittal of a "Continuing Eligibility Affidavit" annually with specific supporting documents on or before your Anniversary Date is required to maintain the three-year certification. You will be notified of this responsibility in advance of the Anniversary Date. Failure to comply with the said responsibilities may result in immediate action to decertify the firm. If at any time there is a material change in the firm including, but not limited to, ownership, officers, director, scope of work being performed, daily operations, affiliation(s) with other businesses or the physical location of the firm, you must notify this office in writing within (30) days. Notification should include supporting documentation. You will receive timely instructions from this office as to how you should proceed, if necessary. This letter will be the only approval notification issued for the duration of your firm's three years' certification. If the firm attains graduation or becomes ineligible during the three-year certification period, you will be properly notified following an administrative process that your firm's certification has been removed pursuant to the code. Your firm's name and tier level will be listed in the directory for all SBE certified firms, which can be accessed through Miami -Dade County's SBD website: http:llwww.miamidade.gov/smallbusiness!certification-lists.asp. The categories as listed below affords you the opportunity to bid and participate on contracts with Small Business Enterprise measures. It is strongly recommended that you register your firm as a vendor with Miami -Dade County. To register, you may visit: http:/lwww.miamidade.govlprocurement!vendor-registration.aso. Thank you for your interest in doing business with Miami -Dade County. If you have any questions or concerns, you may contact our office at 305-375-3111 or via email at sbdcertmiamidade.qov. Sincerely, Claudious Thompson, Section Chief Small Business Development CATEGORIES: (Your firm may bid or participate on contracts only under these categories) APPENDIX F REQUIRED FORMS City of Miami Solicitation 1238386 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 (1) agree to abide by all terms and conditions of this solicitation and certify that 1 am authorized to sign this submission for the submitter. Please print the following and sign your name: PROPOSER NAME Caballero Fierman Llerena & Garcia, LLP ADDRESS. 8950 SW 74th Court, Suite 1210 PHONE: 305-680-5132 FAX: 305-882-4268 AFierman a@cflgcpa.com 786-390-5831 EMAIL: CELL(Dptional)• SIGNED BY. a44., Partner September 25, 2020 TITLE: DATE• FAILURE TO COMPLETE. SIGN. AND RETURN THIS FORM SMALL D1SOUALIFV THIS RESPONSE. Page 2 of 57 8/3112020 9:17 AM p- 4 City of Miami Solicitation 1238386 Certifications Legal Name of Firm: Cabllero Fierman Llerena & Garcia, LLP Entity Type: Partnership, Sole Proprietorship, Corporation, etc. Partnership Year Established: 1972 Office Location: City of Miami, Miami -Dade County, or Other Miami -Dade County Business Tax Receipt/Occupational License Number: AD64536 Business Tax Receipt/Occupational License Issuing Agency: Miami -Dade Tax Collector Business Tax Receipt/Occupational License Expiration Date: December 31, 2021 Please list and acknowledge all addendutn/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. Addendum No. 1, 9/17/2020 If Proposer has a Local Office, as defined under Chapter 18/Article III, Section 18-73 of the City Code, has Proposer filled out, notarized, and included with its RFP response the "City of Miami Local Office Certification" form? YES OR NO? (The City of Miami Local Office Certification form is located under the Attachments Section of this solicitation.) NIA - Office in Miami -Dade County but not within the City limits of the City of Miami 8131/2020 9:17 AM Page 3 of 57 P. 5 Tau of Aiianti ANNIE PEREZ, CPPO ARTHUR NORIEGA V Chief Procurement Officer City Manager incurIeerte Rea" L 0 R X ADDENDUM NO. 1 IFB No. 1238386 September 17, 2020 Request for Proposals (RFP) for External Auditing Services TO: ALL PROSPECTIVE PROPOSERS: This Addendum becomes a part of the subject solicitation. The following changes, additions, clarifications, and deletions amend the RFP documents of the above captioned RFP and shall become an integral part of the Contract Documents. Deletions of contract language will be specified herein. Bold words and/or figures shall be added. The remaining provisions are now in effect and remain unchanged. Please note the contents herein and reflect same on the documents you have on hand. A. The following is an inquiry received and the City's corresponding response: Q1. Can the liability limit be reduced from $5,000,000.00 to $1,000,000.00? Al . Please refer to the attached Exhibit A, Updated Insurance Requirements. Q2. Please provide the prior year's audit fees and estimated hours to complete the audit. A2. The fees for the 2018-2019 audit year was $19,000.00 and approximately 225 hours were utilized to conduct the audit. ALL OTHER TERMS AND CONDITIONS OF THE RFP REMAIN THE SAME. THIS ADDENDUM IS AN ESSENTIAL PORTION OF THE IFB AND SHALL BE MADE A PART THEREOF. Sincerely, G a 4. Annie Perez, CPPO, Director &f Procurement City of Miami Procurement Department AP:tg cc. Jose Solano, Director, Bayfront Park Management and Trust Sandra Bridgeman, CFO, Assistant City Manager Yadissa A. Calderon, Assistant Director of Procurement This Addendum shall be signed by an authorized representative and dated by the Proposer and submitted as proof of receipt with the submission of the Proposal. Caballero Fierman Llerena & Garcia, LLP September 25, 2020 NAME OF FIRM: DATE: SIGNATURE: Avtfit.ei0 4,1) Page 2 EXHIBIT A INSURANCE REQUIREMENTS -PROFESSIONAL SERVICES AGREEMENT BAYFRONT PARK MANAGEMENT SERVICES AUDITING SERVICES RFP I. Commercial General Liability A. Limits of Liability Bodily Injury and Property Damage Liability Each Occurrence $1,000,000 General Aggregate Limit $ 2,000,000 Personal and Adv. Injury $ 1,000,000 Products/Completed Operations $ 1,000,000 B. Endorsements Required City of Miami listed as additional insured Bayfront Park Management Trust listed as additional insured Contingent & Contractual Liability Premises and Operations Liability Primary Insurance Clause Endorsement II. Business Automobile Liability A. Limits of Liability Bodily Injury and Property Damage Liability Combined Single Limit Owned/Scheduled Autos Including Hired, Borrowed or Non -Owned Autos Any One Accident $ 1,000,000 B. Endorsements Required City of Miami listed as an additional insured Bayfront Park Management Trust listed as an additional insured III. Worker's Compensation Limits of Liability Statutory -State of Florida Waiver of Subrogation Employer's Liability A. Limits of Liability $100,000 for bodily injury caused by an accident, each accident $100,000 for bodily injury caused by disease, each employee $500,000 for bodily injury caused by disease, policy limit IV. Umbrella Liability Each Occurrence Policy Aggregate $1,000,000 $1,000,000 City and Bayfront Park Management Trust listed as additional insured. Coverage is excess follow form over the GL and Auto Polices. V Professional Liability/Errors and Omissions Coverage Combined Single Limit Each Claim $1,000,000 General Aggregate Limit $1,000,000 Retro Date Included VI. Network Security and Privacy Injury (Cyber Liability) If Applicable Each Claim $1,000,000 Policy Aggregate $1,000,000 Retro Date Included Consultant agrees to maintain professional liability/Errors & Omissions coverage, along with Network Security and Privacy Injury (Cyber) coverage, if applicable, for a minimum of 1 year after termination of the contract period subject to continued availability of commercially reasonable terms and conditions of such coverage. The above policies shall provide the City of Miami with written notice of cancellation or material change from the insurer in accordance to policy provisions. Companies authorized to do business in the State of Florida, with the following qualifications, shall issue all insurance policies required above: The company must be rated no less than "A-" as to management, and no less than "Class V" as to Financial Strength, by the latest edition of Best's Insurance Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent. All policies and /or certificates of insurance are subject to review and verification by Risk Management prior to insurance approval. NIA - Caballero Fierman Llerena & Garcia, LLP has an office in Miami -Dade County but not within the City Limits of the City of Miami CITY OF MIAMI LOCAL OFFICE CERTIFICATION (City Code, Chapter 18, Article III, Section 18-73) Solicitation Type and Number: (i.e. IFQIIFBIRFPIRFQIRFLI No. 123456) Solicitation Title: (Bidder/Proposer) hereby certifies compliance with the Local Office requirements stated under Chapter 18/Article III, Section 18-73, of the Code of the City of Miami, Florida, as amended. Local office means a business within the city which meets all of the following criteria: (1) Has had a staffed and fixed office or distribution point, operating within a permanent structure with a verifiable street address that is located within the corporate limits of the city, for a minimum of twelve (12) months immediately preceding the date bids or proposals were received for the purchase or contract at issue; for purposes of this section, "staffed" shall mean verifiable, full-time, on -site employment at the local office for a minimum of forty (40) hours per calendar week, whether as a duly authorized employee, officer, principal or owner of the local business; a post office box shall not be sufficient to constitute a local office within the city; (2) If the business is located in the permanent structure pursuant to a lease, such lease must be in writing, for a term of no less than twelve (12) months, been in effect for no less than the twelve (12) months immediately preceding the date bids or proposals w-- - =__ a _ a --fable for review and approval by the chief procurement officer or its designee; for that have been in effect for any period less than the twelve (12) months immediately preceding the date bids or proposals were received, a prior fully -executed lease within the corporate limits of the city that documents, in writing, continuous business residence within the corporate limits of the city for a term of no less than the twelve (12) months immediately preceding the date bids or proposals were received shall be acceptable to satisfy the requirements of this section, and shall be available for review and approval by the chief procurement officer or its designee; further requiring that historical, cleared rent checks or other rent payment documentation in writing that documents local office tenancy shall be available for review and approval by the chief procurement officer or its designee; (3) Has had, for a minimum of twelve (12) months immediately preceding the date bids or proposals were received for the purchase or contract at issue, a current business tax receipt issued by both the city and Miami - Dade County, if applicable; and (4) Has had, for a minimum of twelve (12) months immediately preceding the date bids or proposals were received for the purchase or contract at issue, any license or certificate of competency and certificate of use required by either the city or Miami -Dade County that authorizes the performance of said business operations; and (5) Has certified in writing its compliance with the foregoing at the time of submitting its bid or proposal to be eligible for consideration under this section; provided, however, that the burden of proof to provide all supporting documentation in support of this local office certification is borne by the business applicant submitting a bid or proposal. 1 FORM -City of Miami Local Office Certification 7/22/2013 NIA - Caballero Fierman Llerena & Garcia, LLP has an office in Miami -Dade County but not within the City Limits of the City of Miami PLEASE PROVIDE THE FOLLOWING INFORMATION: Bidder/Proposer Local Office Address: Does Bidder/Proposer conduct verifiable, full- time, on -site employment at the local office for a minimum of forty (40) hours per calendar week? YES NO ❑ ❑ If Bidder/Proposer's Local Office tenancy is pursuant to a lease, has Bidder/Proposer enclosed a copy of the lease? NO ❑ YES ❑ ❑ N/A Has Bidder/Proposer enclosed a copy of the Business Tax Receipt (BTR) issued by the City of Miami and Miami -Dade County? City of Miami: Cite Exemption: YES NO Exempt ❑ ❑ ❑ Miami -Dade County: Cite Exemption: YES NO ❑ ❑ ❑ L\empt Has Bidder/Proposer enclosed a copy of the license, certificate of competency and certificate of use that authorizes the performance of Bidder/Proposer's business operations? YES NO ❑ ❑ Bidder/Proposer's signature below certifies compliance with the Local Office requirements stated under Chapter 18/Article III, Section 18-73, of the Code of the City of Miami, Florida, as amended. Print Name (Bidder/Proposer Authorized Representative) Signature Date 2 FORM -City of Miami Local Office Certification 7/22/2013 N/A - Caballero Fierman Llerena & Garcia, LLP has an office in Miami -Dade County but not within the City Limits of the City of Miami STATE OF FLORIDA COUNTY OF Certified to and subscribed before me this day of , 20 , by (NOTARY SEAL) (Signature of Notary Public -State of Florida) (Name of Notary Typed, Printed, or Stamped) Personally Known OR Produced Identification Type of Identification Produced FORM -City of Miami Local Office Certification 7/22/2013 3 City of Miami Request for Proposals (RFP) Procurement Department Miami Riverside Center 444 SW 2nd Avenue, 6th Floor Miami, Florida 33130 Web Site Address: www.miamigov.com/procurement RFPNumber: Title: Issue Date/Time: RFPClosing Date/Time: Pre-Bid/Pre-Proposal Conference: Pre-Bid/Pre-Proposal Date/Time: Pre-Bid/Pre-Proposal Location: Deadline for Request for Clarification: Contracting Officer: Hard Copy Submittal Location: Contracting Officer E-Mail Address: Contracting Officer Facsimile: 1238386 Request For Proposals for Bayfront Park External Auditing Services 31-AUG-2020 25-SEP-2020 @ 16:00:00 VOLUNTARY SEPTERMBER 4, 2020 @ 10:OOAM VIRTUAL September 14, 2020 at 2:OOPM Gray, Tahlia NO HARD COPIES SUBMITTALS ACCEPTED tgray@miamigov.com 305-400-5019 Page 1 of 57 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: 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: PROPOSER NAME - ADDRESS - PHONE- FAX - EMAIL: CELL(Optional) SIGNED BY - TITLE: DATE - FAILURE TO COMPLETE. SIGN. AND RETURN THIS FORM SHALL DISQUALIFY THIS RESPONSE. Page 2 of 57 Certifications Legal Name of Firm: Entity Type: Partnership, Sole Proprietorship, Corporation, etc. Year Established: Office Location: City of Miami, Miami -Dade County, or Other Business Tax Receipt/Occupational License Number: Business Tax Receipt/Occupational License Issuing Agency: Business Tax Receipt/Occupational License Expiration Date: 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. If Proposer has a Local Office, as defined under Chapter 18/Article III, Section 18-73 of the City Code, has Proposer filled out, notarized, and included with its RFP response the "City of Miami Local Office Certification" form? YES OR NO? (The City of Miami Local Office Certification form is located under the Attachments Section of this solicitation.) Page 3 of 57 Request for Proposals (RFP) 1238386 Table of Contents Terms and Conditions 5 1. General Terms and Conditions 5 1.1. GENERAL TERMS AND CONDITIONS 5 2. Special Conditions 38 2.1. PURPOSE 38 2.2. DEADLINE TO REQUEST ADDITIONAL INFORMATION/CLARIFICATION 38 2.3. SUBMISSION REQUIREMENTS 38 2.4. PRE -PROPOSAL CONFERENCE 39 2.5. TERM OF CONTRACT 39 2.6. NON -APPROPRIATION OF FUNDS 39 2.7. MINIMUM PROPOSER QUALIFICATIONS 39 2.8. STATEMENT REGARDING CURES 40 2.9. EXECUTION OF AN AGREEMENT 40 2.10. FAILURE TO PERFORM 41 2.11. INSURANCE REQUIREMENTS 41 2.12. PROJECT MANAGER 44 2.13. COMPLETED WORK 44 2.14. SPECIFICATION EXCEPTION 44 2.15. COMPENSATION PROPOSAL 44 2.16. CHANGES/ALTERATIONS TO PROPOSAL 45 2.17. METHOD OF PAYMENT 45 2.18. EVALUATION/SELECTION PROCESS AND CONTRACT AWARD 45 2.19. ADDITIONAL SERVICES 46 2.20. RECORDS 46 2.21. TRUTH IN NEGOTIATIONS 46 2.22. TERMINATION 46 2.23. ADDITIONAL TERMS AND CONDITIONS 47 3. Specifications 48 3.1. SPECIFICATIONS/SCOPE OF WORK 48 4. Submission Requirements 52 4.1. SUBMISSION REQUIREMENTS 52 5. Evaluation Criteria 57 5.1. EVALUATION CRITERIA 57 Page 4 of 57 Request for Proposals (RFP) 1238386 Terms and Conditions 1. General Terms and Conditions 1.1. GENERAL TERMS AND CONDITIONS Intent: The General Terms and Conditions described herein apply to the acquisition of goods/equipment/services with an estimated aggregate cost of $25,000.00 or more. Definition: A formal solicitation is defined as issuance of a Request for Proposals (RFP), Request for Qualifications (RFQ), or Request for Letters of Interest (RFLI) pursuant to the City of Miami Procurement Code and/or Florida Law, as amended. Formal Solicitation and Solicitation shall be defined in the same manner herein. 1.1. ACCEPTANCE OF GOODS, EQUIPMENT OR SERVICES - Any good(s), equipment or services delivered under this formal solicitation, if applicable, shall remain the property of the seller until a physical inspection and actual usage of the good is made, and thereafter is accepted as satisfactory to the City. It must comply with the terms herein and be fully in accordance with specifications and of the highest quality. In the event the goods/equipment supplied to the City are found to be defective or does not conform to specifications, the City reserves the right to cancel the order upon written notice to the Contractor and return the product to the Contractor at the Contractor's expense. In terms of this Solicitation the use of the word "services" includes without limitation professional and personal services as that term professional and personal services is defined by the City of Miami Procurement Ordinance and as set forth in the Definitions Section 18-73 of the City Code. 1.2. ACCEPTANCE OF OFFER -Subject to prior occurrence of all condition's precedent set forth in Section 1.88, The signed or electronic submission of your solicitation response shall be considered an offer on the part of the Proposer; such offer shall be deemed accepted upon the occurrence of all conditions precedent and issuance by the City of a purchase order or notice to proceed, as applicable. In summation, execution of a Professional Services Agreement and/or Agreement, approval by a referendum as stated in this RFP, and issuance by the City of a purchase order, and/or notice to proceed, as applicable. 1.3. ACCEPTANCE/REJECTION -The City reserves the right to accept or reject any or all responses or parts of after opening/closing date and request re -issuance on the goods/services described in the formal solicitation. In the event of such rejection, the Director of Procurement shall notify all affected Proposers and make available a written explanation for the rejection. The City also reserves the right to reject: 1.the response of any Proposer who has previously failed to properly perform under the terms and conditions of a Professional Services Agreement ("PSA") and/or Agreement, Page 5 of 57 Request for Proposals (RFP) 1238386 2.Failed to deliver on time contracts of a similar nature, 3. Who is not in a position to perform the requirements defined in this formal solicitation 4. Who has been debarred, 5.Who is on the convicted vendors list, 6.Who is indebted to the City, 7.Who is otherwise determined to be non- responsive or non -responsible. The City further reserves the right to waive any irregularities, minor informalities, or technicalities in any or all responses and may, at its discretion, re -issue this formal solicitation. 1.4. ADDENDA -It is the Proposer's responsibility to ensure receipt of all Addenda. Addenda are available on the BidSync Solicitation Platform only. 1.5. ALTERNATE RESPONSES WILL NOT BE CONSIDERED. 1.6. ASSIGNMENT - Contractor agrees not to subcontract, assign, transfer, convey, sublet, or otherwise dispose of the resulting Contract, or any or all of its right, title or interest herein, without the City of Miami's prior written consent. 1.7. ATTORNEY'S FEES - In connection with any litigation, mediation and arbitration arising out of this Contract, each party shall bear their own attorney's fees through and including appellate litigation and any post judgment proceedings. 1.8. AUDIT RIGHTS AND RECORDS RETENTION - The Successful Proposer agrees to provide access at all reasonable times to the City, or to any of its duly authorized representatives, to any books, documents, papers, and records of Contractor which are directly pertinent to this formal solicitation, for the purpose of audit, examination, excerpts, and transcriptions. The Successful Proposer shall maintain and retain any and all of the books, documents, papers and records pertinent to the Contract for three (3) years after the City makes final payment and all other pending matters are closed. Contractor's failure to or refusal to comply with this condition shall result in the immediate cancellation of this contract by the City. The audit and inspection provisions set forth in Sections 18-100 Page 6 of 57 Request for Proposals (RFP) 1238386 to 18-102, City Code, are deemed as being incorporated by reference herein as set forth in full. 1.9. AVAILABILITY OF CONTRACT STATE-WIDE - Any governmental, not -for -profit, or quasi -governmental entity in the State of Florida, may avail itself of this Contract and purchase any, and all goods/services, specified herein from the Successful Proposer at the Contract price(s) established herein, when permissible by Federal, State, and local laws, rules, and regulations. Additionally, any governmental entity outside of the State of Florida but, within the Continental United States of America, may avail itself to this Contract and purchase any and all goods/services, specified herein from the Successful Proposer at the Contract price(s) established herein, when permissible by Federal, State, and local laws, rules, and regulations. Each governmental, not -for -profit or quasi -governmental entity which uses this Formal Solicitation and resulting Contract will establish its own Contract, place its own orders, issue its own purchase orders, be invoiced there from and make its own payments, determine shipping terms and issue its own exemption certificates as required by the Successful Proposer. 1.10. AWARD OF CONTRACT: A.The PSA and/or Agreement, the Formal Solicitation, the Proposer's response, any addenda issued, and the blanket purchase order shall constitute the entire contract, unless modified in accordance with any ensuing amendment or addenda. B.The award of this contract may be preconditioned on the subsequent submission of other documents as specified in the Special Conditions or Technical Specifications. Proposer shall be in default of its contractual obligation if such documents are not submitted in a timely manner and in the form required by the City. Where Proposer is in default of these contractual requirements, the City, through action taken by the Department of Procurement, will void its acceptance of the Proposer's Response and may accept the Response from the next lowest responsive, responsible Proposal most advantageous to the City or re -solicit the City's requirements. The City, at its sole discretion, may seek monetary restitution from Proposer and its proposal bond or guaranty, if applicable, as a result of damages or increased costs sustained as a result of the Proposer's default. C.The term of the contract shall be specified in one of three documents which shall be issued to the Successful Proposer. These documents may either be a blanket purchase order, notice of award and/or contract award sheet. D.The City reserves the right to automatically extend this contract for up to one hundred twenty (120) calendar days beyond the stated contract term in order to provide City departments with continual service and supplies while a new contract is being solicited, evaluated, and awarded. If the right is exercised, the City shall notify the Proposer, in writing, of its intent to extend the contract at the same price, terms and conditions for a specific number of days. Page 7 of 57 Request for Proposals (RFP) 1238386 Additional extensions over the first one hundred twenty (120) day extension may occur, if, the City and the Successful Proposer are in mutual agreement of such extensions. E.Where the contract involves a single shipment of goods to the City, the contract term shall conclude upon completion of the expressed or implied warranty periods. F.An PSA and/or Agreement shall be awarded to the Proposer by the City Commission based upon the minimum qualification requirements reflected herein. As a result of a RFP, RFQ, or RFLI, the City reserves the right to execute or not execute, as applicable, an PSA and/or Agreement with the Proposer, whichever is determined to be in the City's best interests. Such PSA and/or Agreement which will be furnished by the City, will contain certain terms as are in the City's best interests, and will be subject to approval as to legal form by the City Attorney. All conditions precedent identified in Section 1.88 before any Agreement is binding. 1.11.BID BOND/ BID SECURITY - A cashier's or certified check, or a Bid Bond signed by a recognized surety company that is licensed to do business in the State of Florida, payable to the City of Miami, for the amount bid is required from all Proposers, if so indicated under the Special Conditions. This check or bond guarantees that the Proposer will accept the order or contract/agreement, as proposed, if it is awarded to the Proposer. Proposer shall forfeit proposal deposit to the City should the City award the contract/agreement to the Proposer and if Proposer fails to accept the award. The City reserves the right to reject any and all surety tendered to the City. Proposal deposits are returned to unsuccessful Proposers within ten (10) days after the award and Successful Proposer's acceptance of award. If sixty (60) days have passed after the date of the formal solicitation closing date, and no contract has been awarded, all deposits will be returned on demand. 1.12.RESPONSE FORM (HARDCOPY FORMAT) - All forms should be completed, signed and submitted accordingly. 1.13.BID SECURITY FORFEITED LIQUIDATED DAMAGES - Failure to execute a PSA and/or Agreement and/or file an acceptable Performance Bond, when required, as provided herein, shall be just cause for the annulment of the award and the forfeiture of the Bid Security to the City, which forfeiture shall be considered, not as a penalty, but in mitigation of damages sustained. Award may then be negotiated with the next highest ranked responsive and responsible Proposal most advantageous to the City or all responses may be rejected. 1.14.BRAND NAMES - If and wherever in the specifications brand names, makes, models, names of any manufacturers, trade names, or Proposer catalog numbers are specified, it is for the purpose of establishing the type, function, minimum standard of design, efficiency, grade or quality of goods only. When the City does not wish to rule out other competitors' brands or makes, the phrase "OR EQUAL" is added. When bidding/proposing an approved equal, Proposers will submit, with their response, complete sets of necessary data (factory information sheets, specifications, brochures, etc.) in order for the City to evaluate and determine the equality of the item(s) bid/proposed. The City shall be the sole judge of equality and its decision shall be final. Unless otherwise Page 8 of 57 Request for Proposals (RFP) 1238386 specified, evidence in the form of samples may be requested if the proposed brand is other than specified by the City. Such samples are to be furnished after formal solicitation opening/closing only upon request of the City. If samples should be requested, such samples must be received by the City no later than seven (7) calendar days after a formal request is made. 1.15.CANCELLATION - The City reserves the right to cancel all formal solicitations before its opening/closing. In the event of proposal cancellation, the Director of Procurement shall notify all prospective Proposers and make available a written explanation for the cancellation. 1.16.CAPITAL EXPENDITURES - Proposer understands that any capital expenditures that the firm makes, or prepares to make, in order to deliver/perform the goods/services required by the City, is a business risk which the Contractor must assume. The City will not be obligated to reimburse amortized or unamortized capital expenditures, or to maintain the approved status of any Contractor. If Contractor has been unable to recoup its capital expenditures during the time it is rendering such goods/services, it shall not have any claim upon the City. 1.17.CITY NOT LIABLE FOR DELAYS - It is further expressly agreed that in no event shall the City be liable for, or responsible to, the Proposer/Consultant, any sub-contractor/sub-consultant, or to any other person for, or on account of, any stoppages or delay in the work herein provided for by injunction or other legal or equitable proceedings or on account of any delay for any cause over which the City has no control. 1.18.COLLUSION -Proposer, by submitting a response, certifies that its response is made without previous understanding, agreement or connection either with any person, firm or corporation submitting a response for the same items/services or with the City of Miami's Procurement Department or initiating department. The Proposer certifies that its response is fair, without control, collusion, fraud or other illegal action. Proposer certifies that it is in compliance with the Conflict of Interest and Code of Ethics Laws. The City will investigate all potential situations where collusion may have occurred, and the City reserves the right to reject any and all responses where collusion may have occurred. 1.19. COMPLIANCE WITH FEDERAL, STATE AND LOCAL LAWS - Contractor understands that contracts between private entities and local governments are subject to certain laws and regulations, including laws pertaining to public records, conflict of interest, records keeping, competitive solicitations etc., et. al., as applicable. City and Contractor agree to comply with and observe all applicable laws, codes and ordinances as that may in any way affect the goods or equipment offered, including but not limited to: A.Executive Order 11246, which prohibits discrimination against any employee, applicant, or client because of race, creed, color, national origin, sex, or age with regard to, but not limited to, the following: employment practices, rate of pay or other compensation methods, and training selection. Page 9 of 57 Request for Proposals (RFP) 1238386 B.Occupational, Safety and Health Act (OSHA), as applicable to this Formal Solicitation. C.The State of Florida Statutes, Section 287.133(3)(A) on Public Entity Crimes. D.Environment Protection Agency (EPA), as applicable to this Formal Solicitation. E.Uniform Commercial Code (Florida Statutes, Chapter 672). F.Americans with Disabilities Act of 1990, as amended. G.National Institute of Occupational Safety Hazards (NIOSH), as applicable to this Formal Solicitation. H.National Forest Products Association (NFPA), as applicable to this Formal Solicitation. I.City Procurement Ordinance City Code Section 18, Article III. J.Conflict of Interest, City Code Section 2-611;61. K.Cone of Silence, City Code Section 18-74. L.The Florida Statutes Sections 218.73 and 218.74 on Prompt Payment. M.City Financial Policies, City Code Chapter 18, Article IX. N.City of Miami Charter Sections 3(f) (iii) and 29-B. O. City of Miami Sale or Lease of Real Property, City Code Chapter 18, Article V. P.City of Miami Living Wage Ordinance, Chapter 18, Article X, City Code. Q.Alcoholic beverage, food and beverage laws, approvals and permits as required by state and local laws. R.Miami -Dade County Shoreline Review Ordinance Chapter 33D, Article III, Miami -Dade County Code. Lack of knowledge or notice by the Proposer will in no way be a cause for relief from responsibility. Non-compliance with all local, state, and federal directives, orders, regulations, and laws may be considered grounds for termination of contract(s). Copies of the City Ordinances may be obtained from the City Clerk's Office. 1.20. CONE OF SILENCE - Pursuant to Section 18-74 of the City of Miami Code, a "Cone of Silence" is imposed upon each RFP, RFQ, or RFLI after advertisement and terminates at the time the City Manager issues a written recommendation to the Miami City Commission. The Cone of Silence shall be applicable only to Contracts for the Page 10 of 57 Request for Proposals (RFP) 1238386 provision of goods and services and public works or improvements for amounts greater than $200,000. The Cone of Silence prohibits any communication regarding RFPs, RFQs, or RFLIs between, among others: Potential vendors, service providers, Proposers, lobbyists or consultants and the City's professional staff including, but not limited to, the City Manager and the City Manager's staff; the Mayor, City Commissioners, or their respective staffs and any member of the respective selection/evaluation committee. The provision does not apply to, among other communications: Oral communications with the City's Procurement staff, provided the communication is limited strictly to matters of process or procedure already contained in the formal solicitation document; the provisions of the Cone of Silence do not apply to oral communications at duly noticed site visits/inspections, pre -proposal conferences, oral presentations before selection/evaluation committees, contract negotiations during any duly noticed public meeting, or public presentations made to the Miami City Commission during a duly noticed public meeting; or communications in writing or by email at any time with any City employee, official or member of the City Commission unless specifically prohibited by the applicable RFP, RFQ, or RFLI documents (See Section 2.2. of the Special Conditions); or communications in connection with the collection of industry comments or the performance of market research regarding a particular RFP, RFQ, or RFLI, by City Procurement staff. Proposers must file a copy of any written communications with the Office of the City Clerk, which shall be made available to any person upon request. The City shall respond in writing and file a copy with the Office of the City Clerk (clerks@miamigov com), which shall be made available to any person upon request. Written communications may be in the form of e-mail, with a copy to the Office of the City Clerk. In addition to any other penalties provided by law, violation of the Cone of Silence by any Proposer shall render any award voidable. A violation by a particular Proposer, Offeror, Respondent, lobbyist or consultant shall subject same to potential penalties pursuant to the City Code. Any person having personal knowledge of a violation of these provisions shall report such violation to the State Attorney and/or may file a complaint with the Miami -Dade County Ethics Commission. Proposers should reference Section 18-74 of the City of Miami Code for further clarification. This language is only a summary of the key provisions of the Cone of Silence. Please review City of Miami Code Section 18-74 for a complete and thorough description of the Cone of Silence. You may contact the City Clerk at 305-250-5360, to obtain a copy of same. 1.21. CONFIDENTIALITY - As a political subdivision and Florida municipality, the City of Miami is subject to the Florida Sunshine Act and Public Records Law. If this Contract/Agreement contains a confidentiality provision, it shall have no application when disclosure is required by Florida law or upon court order. 1.22. CONFLICT OF INTEREST - Proposers, by responding to this Formal Solicitation, certify that to the best of their knowledge or belief, no elected/appointed official or employee of the City of Miami is financially interested, directly or indirectly, in the purchase of goods/services specified in this Formal Solicitation. Any such interests on the part of the Proposer or its employees must be disclosed in writing to the City. Further, you must disclose the name of any City employee (or former employee of the City who left City service within the past two (2) years) who owns, directly or indirectly, an interest of five percent (5%) or more of the total assets of capital stock in the Page 11 of 57 Request for Proposals (RFP) 1238386 Proposer's firm. A. Proposer further agrees not to use or attempt to use any knowledge, property or resource which may be within their trust, or perform their duties, to secure a special privilege, benefit, or exemption for itself, or others. Proposer may not disclose or use information not available to members of the general public and gained by reason of their position, except for information relating exclusively to governmental practices, for their personal gain or benefit or for the personal gain or benefit of any other person or business entity. B.Proposer who is a person (every officer, official and employee of the city, including every member of any board, commission or agency of the city) as defined in Section 2-611 of the City Code, hereby acknowledges that it has not contracted or transacted any business with the City or any person or agency acting for the City and has not appeared in representation of any third party before any board, commission or agency of the City within the past two years. Proposer further warrants that they are not related, specifically the spouse, son, daughter, parent, brother or sister, to: (i) any member of the commission; (ii) the mayor; (iii) any city employee; or (iv) any member of any board or agency of the City. C.A violation of this section may subject the Proposer to immediate termination of any Professional Services Agreement with the City, imposition of the maximum fine and/or any penalties allowed by law. Additionally, violations may be considered by and subject to action by the Miami -Dade County Commission on Ethics. 1.23.COPYRIGHT OR PATENT RIGHTS - Proposers warrant that there has been no violation of any intellectual property, copyright or patent rights in manufacturing, producing, or selling the goods or equipment shipped or ordered and/or services provided as a result of this formal solicitation, and Proposers agree to hold the City harmless from any and all liability, loss, or expense occasioned by any such violation. 1.24.COST INCURRED BY PROPOSER - All expenses involved with the preparation and submission of Responses to the City, or any work performed in connection therewith shall be borne by the Proposer(s). 1.25. DEBARMENT AND SUSPENSIONS (Sec 18-107) (a)Authority and requirement to debar and suspend. After reasonable notice to an actual or prospective Contractual Party, and after reasonable opportunity for such party to be heard, the City Manager, after consultation with the Chief Procurement Officer and the city attorney, shall have the authority to debar a Contractual Party, for the causes listed below, from consideration for award of city Contracts. The debarment shall be for a period of not fewer than Page 12 of 57 Request for Proposals (RFP) 1238386 three years. The City Manager shall also have the authority to suspend a Contractual Party from consideration for award of city Contracts if there is probable cause for debarment, pending the debarment determination. The authority to debar and suspend contractors shall be exercised in accordance with regulations which shall be issued by the Chief Procurement Officer after approval by the City Manager, the city attorney, and the City Commission. (b)Causes for debarment or suspension. Causes for debarment or suspension include the following: (1)Conviction for commission of a criminal offense incident to obtaining or attempting to obtain a public or private Contract or subcontract, or incident to the performance of such Contract or subcontract. (2)Conviction under state or federal statutes of embezzlement, theft, forgery, bribery, falsification or destruction of records, receiving stolen property, or any other offense indicating a lack of business integrity or business honesty. (3)Conviction under state or federal antitrust statutes arising out of the submission of Bids or Proposals. (4)Violation of Contract provisions, which is regarded by the Chief Procurement Officer to be indicative of non -responsibility. Such violation may include failure without good cause to perform in accordance with the terms and conditions of a Contract or to perform within the time limits provided in a Contract, provided that failure to perform caused by acts beyond the control of a party shall not be considered a basis for debarment or suspension. (5)Debarment or suspension of the Contractual Party by any federal, state, local, or other governmental (public) agency or entity. (6)False certification pursuant to paragraph (c) below. (7)Found in violation of a zoning ordinance for which the violation remains noncompliant. (8)Found in violation any city ordinance or regulation and for which a civil penalty or fine is due and owing to the city. (9)Any other cause judged by the City Manager to be so serious and compelling as to affect the responsibility of the Contractual Party performing city Contracts. (c)Certification. All Contracts for goods and services, sales, and leases by the city shall contain a certification that neither the Contractual Party nor any of its principal owners or personnel have been convicted of any of the violations set forth above or debarred or suspended as set forth in paragraph (b)(5). (d)Debarment and suspension decisions. Subject to the provisions of paragraph (a), the City Manager shall render a written decision stating the reasons for the debarment or suspension. A copy of the decision shall be provided promptly to the Contractual Party, along with a notice of said parry's right to seek judicial relief. Page 13 of 57 Request for Proposals (RFP) 1238386 1.26.DEBARRED/SUSPENDED VENDORS -An entity or affiliate who has been placed on the State of Florida debarred or suspended vendor list may not: 1) submit a response fora contract to provide goods or services to a public entity; 2) Submit a response on a contract with a public entity for the construction or repair of a public building or public work; 3) Submit response on leases of real property to a public entity; 4)award or perform work as a contractor, supplier, subcontractor, or consultant under contract with any public entity; and 5) transact business with any public entity. 1.27.DEFAULT/FAILURE TO PERFORM - The City shall be the sole judge of nonperformance, which shall include any failure on the part of the successful Proposer to accept the award, to furnish required documents, and/or to fulfill any portion of this contract within the time stipulated. Upon default by the successful Proposer to meet any terms of this agreement, the City will notify the Proposer of the default and will provide the contractor three (3) days (weekends and holidays excluded) to remedy the default. Failure on the contractor's part to correct the default within the required three (3) days shall result in the Contract being terminated and upon the City notifying in writing the contractor of its intentions and the effective date of the termination. The following shall constitute default: A.Failure to perform the work or deliver the goods/services required under the Contract and/or within the time required or failing to use the subcontractors, entities and personnel as identified and set forth, and to the degree specified in the Contract. B.Failure to begin the work under this Contract within the time specified. C.Failure to perform the work with sufficient workers and equipment or with sufficient materials to ensure timely completion. D.Neglecting or refusing to remove materials or perform new work where prior work has been rejected as nonconforming with the terms of the Contract. E.Becoming insolvent, being declared bankrupt, or committing any act of bankruptcy or insolvency, or making an assignment for the benefit of creditors, if the insolvency, bankruptcy, or assignment renders the successful Proposer incapable of performing the work in accordance with and as required by the Contract. F. Failure to comply with any of the terms of the Contract in any material respect. All costs and charges incurred by the City as a result of a default or a default incurred beyond the time limits stated, together with the cost of completing the work, shall be deducted from any monies due or which may become due on this Contract. 1.28. DETERMINATION OF RESPONSIVENESS AND RESPONSIBILITY - Each proposal will be reviewed to determine if it is responsive to the submission requirements outlined in the Formal Solicitation. A. Responsive Proposal is one which follows the requirements of the Formal Solicitation, includes all Page 14 of 57 Request for Proposals (RFP) 1238386 documentation, is submitted in the format outlined in the Formal Solicitation, is of timely submission, and has appropriate signatures as required on each document. Failure to comply with these requirements may deem a Proposal non -responsive. B. Determination of Responsibility. A Responsible Proposer shall mean a Proposer who has submitted a proposal and who has the capability, as determined under Section 18-95 of the City Code, in all respects to fully perform the Contract requirements, and the integrity and reliability of which give reasonable assurance of good faith and performance. 1) Proposals will only be considered from any person or firm who are regularly engaged in the business of providing the good(s)/service(s) required by the Formal Solicitation. Proposer must be able to demonstrate a satisfactory record of performance and integrity, and have sufficient financial, material, equipment, facility, personnel resources, and expertise to meet all contractual requirements. 2) The City may consider any information available regarding the financial, technical, and other qualifications and abilities of a Proposer, including past performance (experience) with the City or any other governmental entity, in making the award. 3) The City may require the Proposer(s) to provide documentation that they have been designated as an authorized representative of a manufacturer or supplier which is the actual source of supply, if required by the Formal Solicitation. 1.29. DISCOUNTS OFFERED DURING TERM OF CONlRACT - Discount Prices offered in the response shall be fixed after the award by the Commission, unless otherwise specified in the Special Terms and Conditions. Price discounts off the original prices quoted in the response will be accepted from successful Proposer(s) during the term of the contract. Such discounts shall remain in effect for a minimum of 120 days from approval by the City Commission. Any discounts offered by a manufacturer to Proposer will be passed on to the City. 1.30. DISCREPANCIES, ERRORS, AND OMISSIONS - Any discrepancies, errors, or ambiguities in the Formal Solicitation or addenda (if any) should be reported in writing to the City's Purchasing Department. Should it be found necessary, a written addendum will be incorporated in the Formal Solicitation and will become part of the purchase agreement (contract documents). The City will not be responsible for any oral instructions, clarifications, or other communications. A. Order of Precedence -Any inconsistency in this formal solicitation shall be resolved by giving precedence to the following documents, the first of such list being the governing documents. 1) PSA and/or Agreement and/or any Amendments to the PSA and/or Agreement 2)Specifications Page 15 of 57 Request for Proposals (RFP) 1238386 3)Special Conditions 4)General Terms and Conditions 1.31.EMERGENCY / DISASTER PERFORMANCE - In the event of a hurricane or other emergency or disaster situation, the successful vendor shall provide the City with the commodities/services defined within the scope of this formal solicitation at the price contained within vendor's response. Further, successful vendor shall deliver/perform for the city on a priority basis during such times of emergency. 1.32.ENTIRE BID CONTRACT OR AGREEMENT - The Bid Contract or Agreement consists of this City of Miami Formal Solicitation and specifically this General Conditions Section, Contractor's Response and any written agreement entered into by the City of Miami and Contractor in cases involving RFPs, RFQs, and RFLIs, and represents the entire understanding and agreement between the parties with respect to the subject matter hereof and supersedes all other negotiations, understanding and representations, if any, made by and between the parties. To the extent that the agreement conflicts with, modifies, alters or changes any of the terms and conditions contained in the Formal Solicitation and/or Response, the Formal Solicitation and then the Response shall control. This Contract may be modified only by a written agreement signed by the City of Miami and Contractor. 1.33.ESTIMATED QUANTITIES - Estimated quantities or estimated dollars are provided for your guidance only. No guarantee is expressed or implied as to quantities that will be purchased during the contract period. The City is not obligated to place an order for any given amount subsequent to the award of this contract. Said estimates may be used by the City for purposes of determining the most advantageous Proposer meeting specifications. The City reserves the right to acquire additional quantities at the prices bid/proposed or at lower prices in this Formal Solicitation. 1.34. EVALUATION OF RESPONSES A. Rejection of Responses The City may reject a Response for any of the following reasons: 1)Proposer fails to acknowledge receipt of addenda; 2)Proposer misstates or conceals any material fact in the Response; 3)Response does not conform to the requirements of the Formal Solicitation; 4)Response requires a conditional award that conflicts with the method of award; Page 16 of 57 Request for Proposals (RFP) 1238386 5)Response does not include required samples, certificates, licenses as required; and, 6)Response was not executed by the Proposer's authorized agent. The foregoing is not an all-inclusive list of reasons for which a Response may be rejected. The City may reject and re -advertise for all or any part of the Formal Solicitation whenever it is deemed in the best interest of the City. B. Elimination from Consideration 1)A contract shall not be awarded to any person or firm which is in arrears to the City upon any debt or contract, or which is in default on a bid, payment/ performance, bond they have submitted or as the surety bond or certificate furnished has not performed despite demand they do so or otherwise upon any obligation to the City. 2)A contract may not be awarded to any person or firm which has failed to perform under the terms and conditions of any previous contract with the City or deliver on time contracts of a similar nature. 3)A contract may not be awarded to any person or firm which has been debarred by the City in accordance with the City's Debarment and Suspension Ordinance. C. Determination of Responsibility 1)Responses will only be considered from entities who are regularly engaged in the business of providing the goods/equipment/services required by the Formal Solicitation. Proposer must be able to demonstrate a satisfactory record of performance and integrity; and, have sufficient financial, material, equipment, facility, personnel resources, and expertise to meet all contractual requirements. The terms "equipment and organization" as used herein shall be construed to mean a fully equipped and well -established entity in line with the best industry practices in the industry as determined by the City. 2)The City may consider any evidence available regarding the financial, technical and other qualifications and abilities of a Proposer, including past performance (experience) with the City or any other governmental entity in making the award. 3)The City may require the Proposer(s) to show proof that they have been designated as an authorized representative of a manufacturer or supplier which is the actual source of supply, if required by the Formal Solicitation. 1.35. EXCEPTIONS TO GENERAL AND/OR SPECIAL CONDITIONS OR SPECIFICATIONS - Exceptions to the specifications shall be listed on the Response and shall reference the section. Any exceptions to the General or Special Conditions shall be cause for the bid (IFB) to be considered non -responsive. It also may be cause for a RFP, RFQ, or RFLI to be considered non -responsive; and, if exceptions are taken to the terms and conditions of the resulting agreement it may lead to terminating negotiations. Page 17of57 Request for Proposals (RFP) 1238386 1.36. F.O.B. DESTINATION - Unless otherwise specified in the Formal Solicitation, all prices quoted/proposed by the Proposer must be F.O.B. DESTINATION, inside delivery, with all delivery costs and charges included in the bid/proposal price, unless otherwise specified in this Formal Solicitation. Failure to do so may be cause for rejection of bid/proposal. 1.37. FIRM PRICES - The Proposer warrants that prices, terms, and conditions quoted in its response will be firm throughout the duration of the contract unless otherwise specified in the Formal Solicitation. Such prices will remain firm for the period of performance or resulting purchase orders or contracts, which are to be performed or supplied over a period of time. 1.38. FLORIDA MINIMUM WAGE AND CITY OF MIAMI LIVING WAGE ORDINANCE - A. Florida Minimum Wage. In accordance with the Constitution of the State of Florida, Article X, Section 24, employers shall pay employee wages no less than the minimum wage for all hours worked in Florida. Accordingly, it is the Successful Proposer's/Contractor's and their subcontractor's responsibility to understand and comply with this Florida minimum wage requirement and pay its employees the current established hourly minimum wage rate. This minimum wage rate is subject to change or adjusted by the rate of inflation using the consumer price index ("CPI") for urban wage earners and clerical workers, CPI-W, or a successor index as calculated by the United States Department of Labor. Each adjusted minimum wage rate calculated, shall be determined and published by the Agency Workforce Innovation on September 30th of each year and take effect on the following January 1st. It is the Proposer's and their subcontractor's (if applicable), full responsibility to determine whether any of their employees may be impacted by this Florida Minimum Wage Law, at any given point in time during the term of the Bid Contract. If impacted, Proposer must provide, with its bid, employee name(s), job title(s), job description(s), and current pay rate(s). Failure to submit this information at the time of bid submittal constitute Successful Proposer's/Contractor's acknowledgement and understanding that the Florida Minimum Wage Law will not impact its prices throughout the term of the Bid Contract, and a waiver of any contractual price increase request(s). The City reserves the right to request and the Successful Proposer/Contractor must provide for any, and all information to make a wage and contractual price increase(s) determination. B. City of Miami Living Wage Ordinance. The City of Miami adopted a Living Wage Ordinance for City Service Contracts with a total contract value exceeding $100,000 annually, and that have been competitively solicited and awarded on, or after January 1, 2017 by the City. "Service Contract" means a contract to provide services to the City, excluding, however, professional services as defined by the "Consultants Competitive Negotiation Act" set forth in F.S. § 287.055, and Section 18-87 of the City Code, and/or the other exclusions provided by Section 18-557 of the City Code. Section 18-557 is attached as Attachment A. Please see provisions in Attachment A. Page 18 of 57 Request for Proposals (RFP) 1238386 If a solicitation requires services, effective on January 1, 2017, Contractors must pay to all its employees, who provide services, a living wage of no less than $15.00 per hour without health benefits; or a wage of no less than $13.19 an hour, with health benefits. This language is only a summary of the key provisions of the City of Miami Living Wage Ordinance. Please review Attachment A, attached hereto, for a complete and thorough description of the City of Miami Living Wage Ordinance. 1.39. GOVERNING LAW AND VENUE - The validity and effect of this Contract shall be governed by the laws of the State of Florida. The parties agree that any action, mediation or arbitration arising out of this Contract shall take place in Miami -Dade County, Florida. In any action or proceeding each party shall bear their own respective attorney's fees. 1.40. HEADINGS AND TERMS - The headings to the various paragraphs of this Contract have been inserted for convenient reference only and shall not in any manner be construed as modifying, amending or affecting in any way the expressed terms and provisions hereof. 1.41. HEALTH INSURANCE PORTABILITY AND ACCOUNTABILITY ACT (HIPPA) - Any person or entity that performs or assists the City of Miami with a function or activity involving the use or disclosure of "individually identifiable health information (IIHI) and/or Protected Health Information (PHI) shall comply with the Health Insurance Portability and Accountability Act (HIPAA) of 1996 and the City of Miami Privacy Standards. HIPAA mandates for privacy, security and electronic transfer standards, which include but are not limited to: A.Use of information only for performing services required by the contract or as required by law; B.Use of appropriate safeguards to prevent non -permitted disclosures; C.Reporting to the City of Miami of any non -permitted use or disclosure; D.Assurances that any agents and subcontractors agree to the same restrictions and conditions that apply to the Proposer and reasonable assurances that IIHI/PHI will be held confidential; E.Making Protected Health Information (PHI) available to the customer; F.Making PHI available to the customer for review and amendment; and incorporating any amendments requested by the customer; G.Making PHI available to the City of Miami for an accounting of disclosures; and H.Making internal practices, books and records related to PHI available to the City of Miami for compliance audits. Page 19 of 57 Request for Proposals (RFP) 1238386 PHI shall maintain its protected status regardless of the form and method of transmission (paper records, and/or electronic transfer of data). The Proposer must give its customers written notice of its privacy information practices including specifically, a description of the types of uses and disclosures that would be made with protected health information. 1.42 INDEMNIFICATION - Contractor shall indemnify, hold/save harmless and defend at its own costs and expense the City, its officials, officers, agents, directors, and employees, from liabilities, damages, losses, and costs, including, but not limited to reasonable attorney's fees, to the extent caused by the negligence, recklessness or intentional wrongful misconduct of Contractor and persons employed or utilized by Contractor in the performance of this Contract and will indemnify, hold harmless and defend the City, its officials, officers, agents, directors and employees against, any civil actions, statutory or similar claims, injuries or damages arising or resulting from the permitted work, even if it is alleged that the City, its officials and/or employees were negligent. These indemnifications shall survive the term of this Contract. In the event that any action or proceeding is brought against City by reason of any such claim or demand, Contractor shall, upon written notice from City, resist and defend such action or proceeding by counsel satisfactory to City. The Contractor expressly understands and agrees that any insurance protection required by this Contract or otherwise provided by Contractor shall in no way limit the responsibility to indemnify, keep and save harmless and defend the City or its officers, employees, agents and instrumentalities as herein provided. The indemnification provided above shall obligate Contractor to defend at its own expense to and through appellate, supplemental or bankruptcy proceeding, or to provide for such defense, at City's option, any and all claims of liability and all suits and actions of every name and description which may be brought against City whether performed by Contractor, or persons employed or utilized by Contractor. This indemnity will survive the cancellation or expiration of the Contract. This indemnity will be interpreted under the laws of the State of Florida, including without limitation and which conforms to the limitations of §725.06 and/or §725.08, Fla. Statues, as amended from time to time as applicable. Contractor shall require all Sub -Contractor agreements to include a provision that they will indemnify the City. The Contractor agrees and recognizes that the City shall not be held liable or responsible for any claims which may result from any actions or omissions of the Contractor in which the City participated either through review or concurrence of the Contractor's actions. In reviewing, approving or rejecting any submissions by the Contractor or other acts of the Contractor, the City in no way assumes or shares any responsibility or liability of the Contractor or Sub -Contractor, under this Agreement. 1.43. FORMATION AND DESCRIPTIVE LITERATURE - Proposer must furnish all information requested in the spaces provided in the Formal Solicitation. Further, as may be specified elsewhere, each Proposer must submit for evaluation, cuts, sketches, descriptive literature, technical specifications, and Material Safety Data Sheets (MSDS)as required, covering the products offered. Reference to literature submitted with a previous response or on file with the Buyer will not satisfy this provision. Page 20 of 57 Request for Proposals (RFP) 1238386 1.44. INSPECTIONS - The City may, at reasonable times during the term hereof, inspect Contractor's facilities and perform such tests, as the City deems reasonably necessary, to determine whether the goods and/or services required to be provided by the Contractor under this Contract conform to the terms and conditions of the Formal Solicitation. Contractor shall make available to the City all reasonable facilities and assistance to facilitate the performance of tests or inspections by City representatives. All tests and inspections shall be subject to, and made in accordance with, the provisions of the City of Miami Ordinance No. 12271 (Section 18-79), as same may be amended or supplemented from time to time. 1.45. INSPECTION OF RESPONSE - Responses received by the City pursuant to a Formal Solicitation will not be made available until such time as the City provides notice of a decision or intended decision or within 30 days after bid closing, whichever is earlier. Bid/Proposal results will be tabulated and may be furnished upon request via fax or e-mail to the Sr. Procurement Specialist issuing the Solicitation. Tabulations also are available on the City's Web Site following recommendation for award. 1.46. INSURANCE - Within ten (10) days after receipt of Notice of Award, the successful Contractor, shall furnish Evidence of Insurance to the Purchasing Department, if applicable. Submitted evidence of coverage shall demonstrate strict compliance to all requirements listed on the Special Conditions entitled "Insurance Requirements". The City shall be listed as an "Additional Insured." Issuance of a Purchase Order is contingent upon the receipt of proper insurance documents. If the insurance certificate is received within the specified time frame but not in the manner prescribed in this Solicitation the Contractor shall be verbally notified of such deficiency and shall have an additional five (5) calendar days to submit a corrected certificate to the City. If the Contractor fails to submit the required insurance documents in the manner prescribed in this Solicitation within fifteen (15) calendar days after receipt Notice of Award, the contractor shall be in default of the contractual terms and conditions and shall not be awarded the contract. Under such circumstances, the Proposer may be prohibited from submitting future responses to the City. Information regarding any insurance requirements shall be directed to the Risk Administrator, Department of Risk Management, at 444 SW 2nd Avenue, 9th Floor, Miami, Florida 33130, 305-416-1604. The Proposer shall be responsible for assuring that the insurance certificates required in conjunction with this Section remain in effect for the duration of the contractual period; including any and all option terms that may be granted to the Proposer. 1.47. INVOICES - Invoices shall contain purchase order number and details of goods and/or services delivered (i.e. quantity, unit price, extended price, etc.); and in compliance with Chapter 218 of the Florida Statutes (Prompt Payment Act). 1.48. LOCAL PREFERENCE Page 21 of 57 Request for Proposals (RFP) 1238386 A.City Code Section 18-85, states, "when a responsive, responsible non -local bidder submits the lowest bid price, and the bid submitted by one or more responsive, responsible local bidders who maintain a local office, as defined in Section 18-73, is within fifteen percent (15%) of the price submitted by the non -local bidder, then that non -local bidder and each of the aforementioned responsive, responsible local bidders shall have the opportunity to submit a best and final bid equal to or lower than the amount of the low bid previously submitted by the non -local bidder. Contract award shall be made to the lowest responsive, responsible bidder submitting the lowest best and final bid. In the case of a tie in the best and final bid between a local bidder and a non -local bidder, contract award shall be made to the local bidder." B.City Code Section 18-86, states, "the RFP, RFLI or RFQ, as applicable, may, in the exercise of the reasonable professional discretion of the City Manager, director of the using agency, and the Chief Procurement Officer, include a five (5%) percent evaluation criterion in favor of proposers who maintain a local office, as defined in Section 18-73. In such cases, this five (5%) percent evaluation criterion in favor of proposers who maintain a local office will be specifically defined in the RFP, RFLI or RFQ, as applicable; otherwise, it will not apply. 1.49. MANUFACTURER'S CERTIFICATION - The City reserves the right to request from Proposers a separate Manufacturer's Certification of all statements made in the bid/proposal. Failure to provide such certification may result in the rejection of bid/proposal or termination of contract/agreement, for which the Proposer must bear full liability. 1.50. MODIFICATIONS OR CHANGES IN PURCHASE ORDERS AND CONTRACTS - No contract or understanding to modify this Formal Solicitation and resultant purchase orders or contracts, if applicable, shall be binding upon the City unless made in writing by the Director of Procurement of the City of Miami, Florida through the issuance of a change order, addendum, amendment, or supplement to the contract, purchase order or award sheet as appropriate. 1.51. MOST FAVORED NATIONS - Successful Proposer shall not treat the City of Miami ("City") worse than any other similarly -situated local government and, in this regard, grants the City a "most favored nations clause" meaning the City will be entitled to receive and be governed by the most favorable terms and conditions that Successful Bidder/Proposer grants now or in the future to a similarly situated local government. 1.52. NO PARTNERSHIP OR JOINT VENTURE - Nothing contained in this Contract will be deemed or construed to create a partnership or joint venture between the City of Miami and Contractor, or to create any other similar relationship between the parties. 1.53. NONCONFORMANCE TO CONTRACT CONDITIONS - Items may be tested for compliance with specifications under the direction of the Florida Department of Agriculture and Consumer Services or by other Page 22 of 57 Request for Proposals (RFP) 1238386 appropriate testing Laboratories as determined by the City. The data derived from any test for compliance with specifications is public record and open to examination thereto in accordance with Chapter 119, Florida Statutes. Items delivered not conforming to specifications may be rejected and returned at Proposer's expense. These non -conforming items not delivered as per delivery date in the response and/or Purchase Order may result in Proposer being found in default in which event any and all re -procurement costs may be charged against the defaulted contractor. Any violation of these stipulations may also result in the supplier's name being removed from the City of Miami's Supplier's list. 1.54. NONDISCRIMINATION -Proposer agrees that it shall not discriminate as to race, sex, color, age, religion, national origin, marital status, or disability in connection with its performance under this formal solicitation. Furthermore, Proposer agrees that no otherwise qualified individual shall solely by reason of his/her race, sex, color, age, religion, national origin, marital status or disability be excluded from the participation in, be denied benefits of, or be subjected to, discrimination under any program or activity. In connection with the conduct of its business, including performance of services and employment of personnel, Proposer shall not discriminate against any person on the basis of race, color, religion, disability, age, sex, marital status or national origin. All persons having appropriate qualifications shall be afforded equal opportunity for employment. 1.55. NON-EXCLUSIVE CONTRACT/ PIGGYBACK PROVISION - At such times as may serve its best interest, the City of Miami reserves the right to advertise for, receive, and award additional contracts for these herein goods and/or services, and to make use of other competitively bid (governmental) contracts, agreements, or other similar sources for the purchase of these goods and/or services as may be available. It is hereby agreed and understood that this formal solicitation does not constitute the exclusive rights of the successful Proposer(s) to receive all orders that may be generated by the City in conjunction with this Formal Solicitation. In addition, any and all commodities, equipment, and services required by the City in conjunction with construction projects are solicited under a distinctly different solicitation process and shall not be purchased under the terms, conditions and awards rendered under this solicitation, unless such purchases are determined to be in the best interest of the City. 1.56. NOTICE REGARDING "CURES" - Proposals submitted with irregularities, deficiencies, and/or technicalities that deviate from the minimum qualifications and submission requirements of Request for Qualifications (RFQ), Request for Proposals (RFP), invitation to bid (ITB), invitation for bids (IFB), invitation to quote (ITQ), Requests for Letters of Interest (RFLI) and Request for Sponsorships (RFS) shall result in a non -responsive determination. any solicitation issued after May 6, 2019, shall comply with APM 2-19. APM 2-19 is attached hereto. only minor irregularities, deficiencies, and technicalities may be allowed to be timely cured by the proposer at the sole discretion of the city. material irregularities, deficiencies, and technicalities cannot be cured by Page 23 of 57 Request for Proposals (RFP) 1238386 the proposer, and are not waivable by the city. PROPOSALS SUBMITTED WITH IRREGULARITIES, DEFICIENCIES, AND/OR TECHNICALITIES THAT DEVIATE FROM THE MINIMUM QUALIFICATIONS AND SUBMISSION REQUIREMENTS OF THIS RFP/Q SHALL RESULT IN A NON -RESPONSIVE DETERMINATION. The City will not give consideration to the curing of any Proposals that fail to meet the minimum qualifications and submission requirements of this RFP/Q. Proposer understands that non -responsive Proposals will not be evaluated and, therefore, will be eliminated from the Evaluation/Selection Process 1.57. OCCUPATIONAL LICENSE - Any person, firm, corporation or joint venture, with a business location in the City of Miami and is submitting a Response under this Formal Solicitation shall meet the City's Occupational License Tax requirements in accordance with Chapter 31.1, Article I of the City of Miami Charter. Others with a location outside the City of Miami shall meet their local Occupational License Tax requirements. A copy of the license must be submitted with the response; however, the City may at its sole option and in its best interest allow the Proposer to supply the license to the City during the evaluation period, but prior to award. 1.58. ONE PROPOSAL - Only one (1) Response from an individual, firm, partnership, corporation or joint venture will be considered in response to this Formal Solicitation. 1.59. OWNERSHIP OF DOCUMENTS - It is understood by and between the parties that any documents, records, files, or any other matter whatsoever which is given by the City to the successful Proposer pursuant to this formal solicitation shall at all times remain the property of the City and shall not be used by the Proposer for any other purposes whatsoever without the written consent of the City. 1.60. PARTIAL INVALIDITY - If any provision of this Contract or the application thereof to any person or circumstance shall to any extent be held invalid, then the remainder of this Contract or the application of such provision to persons or circumstances other than those as to which it is held invalid shall not be affected thereby, and each provision of this Contract shall be valid and enforced to the fullest extent permitted by law. 1.61. PERFORMANCE/PAYMENT BOND- A Contractor may be required to furnish a Performance/Payment Bond as part of the requirements of this Contract, in an amount equal to one hundred percent (100%) of the contract price. Page 24 of 57 Request for Proposals (RFP) 1238386 1.62. PREPARATION OF RESPONSES (HARDCOPY FORMAT) - Proposers are expected to examine the specifications, required delivery, drawings, and all special and general conditions. All bid/proposed amounts, if required, shall be either typewritten or entered into the space provided with ink. Failure to do so will be at the Proposer's risk. A.Each Proposer shall furnish the information required in the Formal Solicitation. The Proposer shall sign the Response and print in ink or type the name of the Proposer, address, and telephone number on the face page and on each continuation sheet thereof on which he/she makes an entry, where required. B.If so required, the unit price for each unit offered shall be shown, and such price shall include packaging, handling and shipping, and F.O.B. Miami delivery inside City premises unless otherwise specified. Proposer shall include in the response all taxes, insurance, social security, workmen's compensation, and any other benefits normally paid by the Proposer to its employees. If applicable, a unit price shall be entered in the "Unit Price" column for each item. Based upon estimated quantity, an extended price shall be entered in the "Extended Price" column for each item offered. In case of a discrepancy between the unit price and extended price, the unit price will be presumed correct. C.The Proposer must state a definite time, if required, in calendar days for delivery of goods and/or services. D.The Proposer should retain a copy of all response documents for future reference. E.All responses, as described, must be fully completed and typed or printed in ink and must be signed in ink with the firm's name and by an officer or employee having authority to bind the company or firm by his/her signature. Bids/Proposals having any erasures or corrections must be initialed in ink by person signing the response or the response may be rejected. F.Responses are to remain valid for at least 180 days. Upon award of a contract, the content of the Successful Proposer's response may be included as part of the contract, at the City's discretion. G.The City of Miami's Response Forms shall be used at all times. Use of any other forms will result in the rejection of the response. RESPONSES WILL BE SUBMITTED AS FOLLOWS: ONEORIGINAL HARDCOPY AND SEVEN (7) COPIES INELECTRONIC FORMAT (FLASH DRIVE). NO ON-LINE SUBMITTALS WILL BE ACCEPTED. ANY REQUIRED ATTACHMENTS PROVIDED BY THE CITY MUST BE RETURNED TO THE CITY OR YOUR RESPONSE SHALL BE DEEMED NON -RESPONSIVE. 1.63.PRICE ADJUSTMENTS - Any price decrease effectuated during the contract period either by reason of market change or on the part of the contractor to other customers shall be passed on to the City of Miami. 1.64. PRODUCT SUBSTITUTES - In the event a particular good (that has been awarded and approved) becomes unavailable during the term of the Contract, the Contractor awarded that item may arrange with the City's authorized representative(s) to supply a substitute product at the awarded price or lower, provided that a sample is approved in advance of delivery and that the new product meets or exceeds all quality requirements. Page 25 of 57 Request for Proposals (RFP) 1238386 1.65. CONFLICT OF INTEREST, AND UNETHICAL BUSINESS PRACTICE PROHIBITIONS - Contractor represents and warrants to the City that it has not employed or retained any person or company employed by the City to solicit or secure this Contract and that it has not offered to pay, paid, or agreed to pay any person any fee, commission, percentage, brokerage fee, or gift of any kind contingent upon or in connection with, the award of this Contract. 1.66. PROMPT PAYMENT -Proposers may offer a cash discount for prompt payment; however, discounts shall not be considered in determining the lowest net cost for response evaluation purposes. Proposers are required to provide their prompt payment terms in the space provided on the Formal Solicitation. If no prompt payment discount is being offered, the Proposer must enter zero (0) for the percentage discount to indicate no discount. If the Proposer fails to enter a percentage, it is understood and agreed that the terms shall be 2% 20 days, effective after receipt of invoice or final acceptance by the City, whichever is later. When the City is entitled to a cash discount, the period of computation will commence on the date of delivery, or receipt of a correctly completed invoice, whichever is later. If an adjustment in payment is necessary due to damage, the cash discount period shall commence on the date final approval for payment is authorized. If a discount is part of the contract, but the invoice does not reflect the existence of a cash discount, the City is entitled to a cash discount with the period commencing on the date it is determined by the City that a cash discount applies. Price discounts off the original prices quoted on the Price Sheet will be accepted from successful Proposers during the term of the contract. 1.67. PROPERTY - Property owned by the City of Miami is the responsibility of the City of Miami. Such property furnished to a Contractor for repair, modification, study, etc., shall remain the property of the City of Miami. Damages to such property occurring while in the possession of the Contractor shall be the responsibility of the Contractor. Damages occurring to such property while in route to the City of Miami shall be the responsibility of the Contractor. In the event that such property is destroyed or declared a total loss, the Contractor shall be responsible for replacement value of the property at the current market value, less depreciation of the property, if any. 1.68. PROVISIONS BINDING - Except as otherwise expressly provided in the resulting Contract, all covenants, conditions and provisions of the resulting Contract shall be binding upon and shall inure to the benefit of the parties hereto and their respective heirs, legal representatives, successors and assigns. 1.69. PUBLIC ENTITY CRIMES - A person or affiliate who has been placed on the convicted vendor list, following a conviction for a public entity crime may not: Page 26 of 57 Request for Proposals (RFP) 1238386 A. Submit a Bid to provide any goods or services to a public entity. B. Submit a Bid on a contract with a public entity for the construction or repair of a public building or public work. C. Submit responses on leases of real property to a public entity. D. Be awarded or perform work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity. E. Transact business with any public entity in excess of the threshold amount provided in Section 287.017, for CATEGORY TWO for a period of 36 months from the date of being placed on the convicted vendor list. 1.70. PUBLIC RECORDS - Proposer understands that the public shall have access, at all reasonable times, to all documents and information pertaining to City contracts, subject to the provisions of Chapter 119, Florida Statutes, and City Code, Section 18, Article III, and agrees to allow access by the City and the public, to all documents subject to disclosure under applicable law. Successful Proposer shall additionally comply with the provisions of Section 119.0701, Florida Statutes, titled "Contracts; public records". Proposer shall additionally comply with Section 119.0701, Florida Statutes, including without limitation: A. Keep and maintain public records that ordinarily and necessarily would be required by the City to perform this service. B. Provide the public with access to public records on the same terms and conditions as the City would at the cost provided by Chapter 119, Florida Statutes, or as otherwise provided by law. C. Ensure that public records that are exempt or confidential and exempt from disclosure are not disclosed except as authorized by law. Page 27 of 57 Request for Proposals (RFP) 1238386 D. Meet all requirements for retaining public records and transfer, at no cost, to the City all public records in its possession upon termination of this Agreement and destroy any duplicate public records that are exempt or confidential and exempt from disclosure requirements. E. All electronically stored public records must be provided to the City in a format compatible with the City's information technology systems. IF THE CONSULTANT HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONSULTANT'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE DIVISION OF PUBLIC RECORDS AT (305) 416-1800, VIA EMAIL AT PUBLICRECORDS@MIAMIGOV.COM, OR REGULAR MAIL AT CITY OF MIAMI OFFICE OF THE CITY ATTORNEY, 444 SW 2ND AVENUE, 9TH FL, MIAMI, FL 33130. THE CONSULTANT MAY ALSO CONTACT THE RECORDS CUSTODIAN AT THE CITY OF MIAMI DEPARTMENT WHO IS ADMINISTERING THIS CON TRACT. 1.71. QUALITY OF GOODS, MATERIALS, SUPPLIES, PRODUCTS, AND EQUIPMENT - All materials used in the manufacturing or construction of supplies, materials, or equipment covered by this solicitation shall be new. The items bid/proposed must be of the latest make or model, of the best quality, and of the highest grade of workmanship, unless as otherwise specified in this Solicitation. 1.72. QUALITY OF WORK/SERVICES - The work/services performed must be of the highest quality and workmanship. Materials furnished to complete the service shall be new and of the highest quality except as otherwise specified in this Solicitation. 1.73. REMEDIES PRIOR TO AWARD (Sec. 18-106) - If prior to Contract award it is determined that a formal solicitation or proposed award is in violation of law, then the solicitation or proposed award shall be cancelled by the City Commission, the City Manager or the Chief Procurement Officer, as may be applicable, or revised to comply with the law. 1.74. RESOLUTION OF CONTRACT DISPUTES (Sec. 18-105) A. Authority to resolve Contract disputes. The City Manager, after obtaining the approval of the City Attorney, shall have the authority to resolve disputes between the Proposer and the City which arise under, or by virtue of, a Contract between them; provided that, in cases involving an amount greater than $25,000, the City Commission must approve the City Manager's decision. Such authority extends, without limitation, to disputes based upon breach of Contract, mistake, misrepresentation, or lack of complete performance, and shall be invoked by a Contractual Party by submission of a protest to the City Manager. Page 28 of 57 Request for Proposals (RFP) 1238386 B. Contract dispute decisions. If a dispute is not resolved by mutual consent, the City Manager shall promptly render a written report stating the reasons for the action taken by the City Commission, or the City Manager, which shall be final and conclusive. A copy of the decision shall be immediately provided to the protesting party, along with a notice of such party's right to seek judicial relief, provided that the protesting party shall not be entitled to such judicial relief without first having followed the procedure set forth in this Section. 1.75. RESOLUTION OF PROTESTED SOLICITATIONS AND AWARDS (SECTION 18-104): Right to protest. The following procedures shall be used for resolution of protested solicitations and awards except for purchases of goods, supplies, equipment, and services, the estimated cost of which does not exceed $25,000.00. Protests thereon shall be governed by the administrative policies and procedures of purchasing. (1) Protest of solicitation. a. Any prospective proposer who perceives itself aggrieved in connection with the solicitation of a contract may protest to the chief procurement officer. A written notice of intent to file a protest shall be filed with the chief procurement officer within three days after the request for proposals, request for qualifications or request for letters of interest is published in a newspaper of general circulation. A notice of intent to file a protest is considered filed when received by the chief procurement officer; or b. Any prospective bidder who intends to contest bid specifications or a bid solicitation may protest to the chief procurement officer. A written notice of intent to file a protest shall be filed with the chief procurement officer within three days after the bid solicitation is published in a newspaper of general circulation. A notice of intent to file a protest is considered filed when received by the chief procurement officer. (2) Protest of award. a. Any actual proposer who perceives itself aggrieved in connection with the recommended award of contract may protest to the chief procurement officer. A written notice of intent to file a protest shall be filed with the chief procurement officer within two days after receipt by the proposer of the notice of the city manager's recommendation for award of contract. The receipt by proposer of such notice shall be confirmed by the city by Page 29 of 57 Request for Proposals (RFP) 1238386 facsimile or electronic mail or U.S. mail, return receipt requested. A notice of intent to file a protest is considered filed when received by the chief procurement officer; or b. Any actual responsive and responsible bidder whose bid is lower than that of the recommended bidder may protest to the chief procurement officer. A written notice of intent to file a protest shall be filed with the chief procurement officer within two days after receipt by the bidder of the notice of the city's determination of non -responsiveness or non -responsibility. The receipt by bidder of such notice shall be confirmed by the city by facsimile or electronic mail or U.S. mail, return receipt requested. A notice of intent to file a protest is considered filed when received by the chief procurement officer. c. A written protest based on any of the foregoing must be submitted to the chief procurement officer within five days after the date the notice of protest was filed. A written protest is considered filed when received by the chief procurement officer. The written protest may not challenge the relative weight of the evaluation criteria or the formula for assigning points in making an award determination. The written protest shall state with particularity the specific facts and law upon which the protest of the solicitation or the award is based and shall include all pertinent documents and evidence and shall be accompanied by the required filing fee as provided in subsection (f). This shall form the basis for review of the written protest and no facts, grounds, documentation or evidence not contained in the protester's submission to the chief procurement officer at the time of filing the protest shall be permitted in the consideration of the written protest. No time will be added to the above limits for service by mail. In computing any period of time prescribed or allowed by this section, the day of the act, event or default from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included unless it is a Saturday, Sunday or legal holiday in which event the period shall run until the end of the next day which is neither a Saturday, Sunday or legal holiday. Intermediate Saturdays, Sundays and legal holidays shall be excluded in the computation of the time for filing. Authority to resolve protests; hearing officer(s). Hearing officers appointed by the city shall have authority to resolve protests filed under this chapter of the City Code. The city manager shall appoint a hearing officer, from a separate list of potential hearing officers pre -approved by the city commission, to resolve protests filed in accordance with this section, no later than five working days following the filing of a bid protest. The hearing officer shall have the authority to settle and resolve any written protest. The hearing officer shall submit said decision to the protesting party and to the other persons specified within ten days after he/she holds a hearing under the protest. Page 30 of 57 Request for Proposals (RFP) 1238386 (1) Hearing officer. The hearing officer may be a special master as defined in chapter 2, article X, section 2-811 of the City Code, or a lawyer in good standing with the Florida Bar for a minimum of ten years with a preference given to a lawyer who has served as an appellate or trial court judge. The hearing officer may be appointed from alternative sources (e.g. expert consulting agreements, piggyback contracts, etc.) where the city commission adopts a recommendation of the city attorney that such action is necessary to achieve fairness in the proceedings. The engagement of hearing officers is excluded from the procurement ordinance as legal services. The hearing officers appointed in the pre -qualified group should be scheduled to hear protests on a rotational basis. (2) Right of protest. Any actual bidder or proposer who has standing under Florida law dissatisfied and aggrieved with the decision of the city regarding the protest of a solicitation or the protest of an award as set forth above in this section may request a protest hearing. Such a written request for a protest hearing must be initiated with a notice of intent to protest followed by an actual protest as provided in subsection 18-104(a). The notice of intent to protest and the actual protest must each be timely received by the chief procurement officer and must comply with all requirements set forth in subsection 18-104(a). Failure to submit the required notice of intent to protest and the actual protest within the specified timeframes will result in an administrative dismissal of the protest. (3) Hearing date. Within 30 days of receipt of the notice of protest, the chief procurement officer shall schedule a hearing before a hearing officer, at which time the person protesting shall be given the opportunity to demonstrate why the decision of the city relative to the solicitation or the award, which may include a recommendation for award by the city manager to the city commission, as applicable, should be overturned. The party recommended for award, if it is a protest of award, shall have a right to intervene and be heard. (4) Hearing procedure. The procedure for any such hearing conducted under this article shall be as follows: a. The city shall cause to be served by certified mail a notice of hearing stating the time, date, and place of the hearing. The notice of hearing shall be sent by certified mail, return receipt requested, to the mailing address of the protester. b. The party, any intervenor, and the city shall each have the right to be represented by counsel, to call and examine witnesses, to introduce evidence, to examine opposing or rebuttal witnesses on any relevant matter related to the protest even though the matter was not covered in the direct examination, and to impeach any witness regardless of which party first called him/her to testify. The hearing officer may extend the deadline for completion of the protest hearing for good cause shown, but such an extension shall not exceed an additional five business days. The hearing officer shall consider the written protest and supporting documents and evidence appended thereto, supporting documents or evidence from any intervenor, and the decision or recommendation as to the solicitation or award being protested, as applicable. The protesting party, and any intervenor, must file all pertinent documents supporting his/her protest or motion to intervene at least five business days before the hearing, as applicable. The hearing officer shall allow a maximum of two hours for the protest presentation and a maximum of two hours for the city response. When there is an intervenor, a maximum of two hours will be added for the intervenor. In the event of Page 31 of 57 Request for Proposals (RFP) 1238386 multiple protests for the same project, the hearing officer shall allocate time as necessary to ensure that the hearing shall not exceed a total of one day. c. The hearing officer shall consider the evidence presented at the hearing. In any hearing before the hearing officer, irrelevant, immaterial, repetitious, scandalous, or frivolous evidence shall be excluded. All other evidence of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs shall be admissible whether or not such evidence would be admissible in trial in the courts of Florida. The hearing officer may also require written summaries, proffers, affidavits, and other documents the hearing officer determines to be necessary to conclude the hearing and issue a final order within the time limits set forth by this section. d. The hearing officer shall determine whether procedural due process has been afforded, whether the essential requirements of law have been observed, and whether the decision was arbitrary, capricious, an abuse of discretion, or unsupported by substantial evidence as a whole. Substantial evidence means such relevant evidence as a reasonable mind might accept as adequate to support a conclusion. e. Within ten days from the date of the hearing, the hearing officer shall complete and submit to the City Manager, the City Attorney, any intervenor, the Chief Procurement Officer, and the person requesting said hearing a final order consisting of his/her findings of fact and conclusions of law as to the denial or granting of the protest, as applicable. f. The decisions of the hearing officer are final in terms of city decisions relative to the protest. Any appeal from the decision of the hearing officer shall be in accordance with the Florida Rules of Appellate Procedure. Compliance with filing requirements. Failure of a party to timely file either the notice of intent to file a protest or the written protest, together with the required filing fee as provided in subsection (f), with the chief procurement officer within the time provided in subsection (a), above, shall constitute a forfeiture of such party's right to file a protest pursuant to this section. The protesting party shall not be entitled to seek judicial relief without first having followed the procedure set forth in this section. Page 32 of 57 Request for Proposals (RFP) 1238386 Stay of procurements during protests. Upon receipt of a written protest filed pursuant to the requirements of this section, the city shall not proceed further with the solicitation or with the award of the contract until the protest is resolved by the chief procurement officer or the city commission as provided in subsection (b) above, unless the city manager makes a written determination that the solicitation process or the contract award must be continued without delay in order to avoid an immediate and serious danger to the public health, safety or welfare. Costs. All costs accruing from a protest shall be assumed by the protestor. Filing fee. The written protest must be accompanied by a filing fee in the form of a money order or cashier's check payable to the city in an amount equal to one percent of the amount of the bid or proposed contract, or $5,000.00, whichever is less, which filing fee shall guarantee the payment of all costs which may be adjudged against the protestor in any administrative or court proceeding. If a protest is upheld by the chief procurement officer and/or the city commission, as applicable, the filing fee shall be refunded to the protestor less any costs assessed under subsection (e) above. If the protest is denied, the filing fee shall be forfeited to the city in lieu of payment of costs for the administrative proceedings as prescribed by subsection (e) above. (Ord. No. 12271, § 2, 8-22-02; Ord. No. 13629, § 2, 9-8-16). 1.76. SAMPLES - Samples of items, when required, must be submitted within the time specified at no expense to the City. If not destroyed by testing, Proposer(s) will be notified to remove samples, at their expense, within 30 days after notification. Failure to remove the samples will result in the samples becoming the property of the City. 1.77. SELLING, TRANSFERRING OR ASSIGNING RESPONSIBILITIES - Proposer shall not sell, assign, transfer or subcontract at any time during the term of the Contract, or any part of its operations, or assign any portion of the performance required by this contract, except under and by virtue of written permission granted by the City through the proper officials, which may be withheld or conditioned, in the City's sole discretion. Page 33 of 57 Request for Proposals (RFP) 1238386 1.78. SERVICE AND WARRANTY - When specified, the Proposer shall define all warranty, service and replacements that will be provided. Proposer must explain on the Response to what extent warranty and service facilities are available. A copy of the manufacturer's warranty, if applicable, should be submitted with your response. 1.79. SILENCE OF SPECIFICATIONS - The apparent silence of these specifications and any supplemental specification as to any detail or the omission from it of detailed description concerning any point shall be regarded as meaning that only the best commercial practices are to prevail and that only materials of first quality and correct type, size and design are to be used. All workmanship and services are to be first quality. All interpretations of these specifications shall be made upon the basis of this statement. If your firm has a current contract with the State of Florida, Department of General Services, to supply the items on this solicitation, the Proposer shall quote not more than the contract price; failure to comply with this request will result in disqualification of proposal. 1.80. SUBMISSION AND RECEIPT OF RESPONSES - Responses shall be submitted in hardcopy format to the City Clerk, City Hall, 3500 Pan American Drive, Miami, Florida 33133-5504, at or before, the specified closing date and time as designated in the RFP, RFQ, or RFLI. NO EXCEPTIONS. Proposers are welcome to attend the solicitation closing; however, no award will be made at that time. A.Hardcopy responses shall be enclosed in a sealed envelope, box package. The face of the envelope, box or package must show the hour and date specified for receipt of responses, the solicitation number and title, and the name and return address of the Proposer. Hardcopy responses not submitted on the requisite Response Forms may be rejected. Hardcopy responses received at any other location than the specified shall be deemed non -responsive. Directions to City Hall: FROM THE NORTH: I-95 SOUTH UNTIL IT TURNS INTO US1. US1 SOUTH TO 27TH AVE., TURN LEFT, PROCEED SOUTH TO SO. BAYSHORE DR. (3RD TRAFFIC LIGHT), TURN LEFT, 1 BLOCK TURN RIGHT ON PAN AMERICAN DR. CITY HALL IS AT THE END OF PAN AMERICAN DR. PARKING IS ON RIGHT. FROM THE SOUTH: US1 NORTH TO 27TH AVENUE, TURN RIGHT, PROCEED SOUTH TO SO. BAYSHORE DR. (3RD TRAFFIC LIGHT), TURN LEFT, 1 BLOCK TURN RIGHT ON PAN AMERICAN DR. CITY HALL IS AT THE END OF PAN AMERICAN DR. PARKING IS ON RIGHT. B.Facsimile responses will not be considered. C.Failure to follow these procedures is cause for rejection of proposal. Page 34 of 57 Request for Proposals (RFP) 1238386 D.The responsibility for obtaining and submitting a response on or before the close date is solely and strictly the responsibility of Proposer. The City of Miami is not responsible for delays caused by the United States mail delivery or caused by any other occurrence. Responses received after the solicitation closing date and time will be returned unopened and will not be considered for award. E. Late responses will be rejected. F.All responses are subject to the conditions specified herein. Those which do not comply with these conditions are subject to rejection. G.Modification of responses already submitted will be considered only if received at the City before the time and date set for closing of solicitation responses. All modifications must be submitted via the Oracle System or in writing. Once a solicitation closes (closed date and/or time expires), the City will not consider any subsequent submission which alters the responses. H.If hardcopy responses are submitted at the same time for different solicitations, each response must be placed in a separate envelope, box, or package and each envelope, box or package must contain the information previously stated in 1.82.A. 1.81. TAXES - The City of Miami is exempt from any taxes imposed by the State and/or Federal Government. Exemption certificates will be provided upon request. Notwithstanding, Proposers should be aware of the fact that all materials and supplies which are purchased by the Proposer for the completion of the contract is subject to the Florida State Sales Tax in accordance with Section 212.08, Florida Statutes, as amended and all amendments thereto and shall be paid solely by the Proposer. 1.82. TERMINATION -The City Manager on behalf of the City of Miami reserves the right to terminate this contract by written notice to the contractor effective the date specified in the notice should any of the following apply: A.The contractor is determined by the City to be in breach of any of the terms and conditions of the contract. B.The City has determined that such termination will be in the best interest of the City to terminate the contract for its own convenience; C.Funds are not available to cover the cost of the goods and/or services. The City's obligation is contingent upon the availability of appropriate funds. 1.83. TERMS OF PAYMENT - Payment will be made by the City after the goods and/or services awarded to a Proposer have been received, inspected, and found to comply with award specifications, free of damage or defect, and properly invoiced. No advance payments of any kind will be made by the City of Miami. Page 35 of 57 Request for Proposals (RFP) 1238386 Payment shall be made after delivery, within 45 days of receipt of an invoice and authorized inspection and acceptance of the goods/services and pursuant to Section 218.74, Florida Statutes and other applicable law. 1.84. TIMELY DELIVERY - Time will be of the essence for any orders placed as a result of this solicitation. The City reserves the right to cancel such orders, or any part thereof, without obligation, if delivery is not made within the time(s) specified on their Response. Deliveries are to be made during regular City business hours unless otherwise specified in the Special Conditions. 1.85. TITLE - Title to the goods or equipment shall not pass to the City until after the City has accepted the goods/equipment or used the goods, whichever comes first. 1.86. TRADE SECRETS EXECUTION TO PUBLIC RECORDS DISCLOSURE- All Responses submitted to the City are subject to public disclosure pursuant to Chapter 119, Florida Statutes. An exception may be made for "trade secrets." If the Response contains information that constitutes a "trade secret", all material that qualifies for exemption from Chapter 119 must be submitted in a separate envelope, clearly identified as "TRADE SECRETS EXCEPTION," with your firm's name and the Solicitation number and title marked on the outside. Please be aware that the designation of an item as a trade secret by you may be challenged in court by any person. By your designation of material in your Response as a "trade secret" you agree to indemnify and hold harmless the City for any award to a plaintiff for damages, costs or attorney's fees and for costs and attorney's fees incurred by the City by reason of any legal action challenging your claim. 1.87. UNAUTHORIZED WORK OR DELIVERY OF GOODS- Neither the qualified Proposer(s) nor any of his/her employees shall perform any work or deliver any goods unless a change order or purchase order is issued and received by the Contractor. The qualified Proposer(s) shall not be paid for any work performed or goods delivered outside the scope of the contract or any work performed by an employee not otherwise previously authorized. 1.88. USE OF NAME - The City is not engaged in research for advertising, sales promotion, or other publicity purposes. No advertising, sales promotion or other publicity materials containing information obtained from this Solicitation are to be mentioned, or imply the name of the City, without prior express written permission of the City Manager or the City Commission. Page 36 of 57 Request for Proposals (RFP) 1238386 1.89. VARIATIONS OF SPECIFICATIONS - For purposes of solicitation evaluation, Proposers must indicate any variances from the solicitation specifications and/or conditions, no matter how slight. If variations are not stated on their Response, it will be assumed that the product fully complies with the City's specifications. Page 37 of 57 Request for Proposals (RFP) 1238386 2. Special Conditions 2.1. PURPOSE The purpose of this Solicitation is to establish a contract, for external auditing service for the Bayfront Park Management Trust ("Trust"), as specified herein, from a source(s), fully compliant with the terms, conditions and stipulations of the Solicitation. 2.2. DEADLINE TO REQUEST ADDITIONAL INFORMATION/CLARIFICATION Any questions or clarifications concerning this solicitation shall be submitted via the BidSync Electronic Bidding System (BidSync), with a copy filed with the Office of the City Clerk via email at Clerks@miamigov.com, pursuant to Section 1.20. Cone of Silence. The solicitation title and number shall be referenced on all correspondence. All questions must be received no later than September 14, 2020 at 2:OOPM. All responses to questions will be sent to all prospective proposers in the form of an addendum. NO QUESTIONS WILL BE RECEIVED VERBALLY OR AFTER SAID DEADLINE. 2.3. SUBMISSION REQUIREMENTS Electronic proposal submittals to this RFP shall be submitted through the BidSync Electronic Bidding System ("BidSync") until the date and time as indicated in the Solicitation. The responsibility for submitting a proposal on/or before the stated closing time and date is solely and strictly the responsibility of the Proposer. The City will in no way be responsible for delays caused by technical difficulties or caused by any other occurrence. Electronic proposal submissions may require the uploading of electronic attachments. The submission of attachments containing embedded documents or proprietary file extensions is prohibited. All documents should be attached as individual files and labeled. Any proposals received and time stamped through BidSync, prior to the proposal submittal deadline, shall be accepted as a timely submittal and anything thereafter will be rejected. Additionally, BidSync will not allow for the electronic proposal submittal after the closing date and time has lapsed. Proposals will be opened promptly at the time and date specified. All expenses involved with the preparation and submission of proposals to the City, or any work performed in connection therewith, shall be borne by the Proposer. Accordingly, Proposer: 1. Must register, free of charge, with BidSync Electronic Bidding System ("BidSync") to establish an account in order to have access to view and/or respond to any solicitations issued by the City of Miami's Procurement Department ("City"). 2. Shall submit all proposals electronically. Hard copy proposals submittals will not be accepted. NO EXCEPTIONS. 3. Must submit the Certification Statement and associated solicitation documents which define requirements of items and/or services to be purchased and must be completed and submitted as outlined within the solicitation via BidSync. The use of any other forms and/or the modification of City forms will result in the rejection of the proposer's proposal submittal. 4. Shall ensure that the Certification Statement is fully completed and provided with your proposal. Failure to comply with these requirements may cause the proposal to be rejected. 5. Must ensure that an authorized agent of the Proposer's firm signs the Certification Statement and submits it Page 38 of 57 Request for Proposals (RFP) 1238386 electronically. FAILURE TO SIGN THE CERTIFICATION STATEMENT SHALL DEEM THE PROPOSAL NON -RESPONSIVE. 6. May be considered non -responsive if proposals do not conform to the terms and conditions of this solicitation. This clause supersedes General Terms and Conditions Section 1.62, Preparation of Bids (Hardcopy) and 1.80, Submission and Receipt of Bids, in its entirety. 2.4. PRE -PROPOSAL CONFERENCE A Virtual Voluntary pre -proposal conference will be held on September 4, 2020 at 10:00AM, via this Link or via phone at 786-530-7005; Conference ID: 141 149 912#. A discussion of the requirements of the Solicitation will occur at that time. Each potential Proposer is required, prior to submitting a Proposal, to acquaint itself thoroughly with any and all conditions and/or requirements that may in any manner affect the work to be performed. All questions and answers affecting the scope of work/specifications of the RFP will be included in an addendum, that will be distributed through BidSync, following the Pre -Proposal Conference to all the attendees. Because the City considers the Pre -Proposal Conference to be critical to understanding the Solicitation requirements, attendance is highly recommended. It is the Proposer's responsibility, prior to submitting a proposal, to acquaint themselves thoroughly, regarding any and all conditions and/or requirements that may affect the work to be performed in any manner. No allowance will be made because of lack of knowledge of these conditions. 2.5. TERM OF CONTRACT The Proposer(s) qualified to provide the service(s) requested herein (the "Successful Proposer(s)") shall be required to execute a contract ("Contract") with the Trust, which shall include, but not be limited to, the following terms: (1) The term of the Contract(s) shall be for three (3) years with an option to renew for two (2) one-year periods. (2) The Trust shall have the option to extend or terminate the Contract. The continuation of the Contract beyond the initial period is a Trust and/or City prerogative; not a right of the Proposer. This prerogative will be exercised only when doing so is clearly in the best interest of the Trust and/or City. 2.6. NON -APPROPRIATION OF FUNDS In the event no funds or insufficient funds are appropriated and budgeted or are otherwise unavailable in any fiscal period for payments due under this contract, then the Trust/City, upon written notice to the Successful Proposer(s) of such occurrence, shall have the unqualified right to terminate the contract without any penalty or expense to the Trust/City. No guarantee, warranty or representation is made that any project(s) will be awarded to any firm(s). 2.7. MINIMUM PROPOSER QUALIFICATIONS Proposals will only be considered from firms that are regularly engaged in the business of providing the services as Page 39 of 57 Request for Proposals (RFP) 1238386 described in this solicitation; and that have adequate finaincial support, equipment, and personnel to ensure that they can satisfactorily provide the services if awarded a contract under the terms and conditions herein stated. The minimum qualifications for this proposal are that he Successful Proposer shall, as of proposal due date: 1. Not have any member, officer, or stockholder that is in arrears or is in default of any debt or contract involving the Trust/City, is a defaulter surety otherwise, upon any obligation to the Trust/City, and/or has failed to perform faithfully on any previous contract with the Trust/City; 2. Have no record of pending lawsuit or criminal activities, and have never been declared bankrupt within the last three (3) years; 3. Have at least three (3) years of experience as the prime contractor for a governmental/quasi-governmental auditing of comparable size and scope of the Trust; 4. Hold an active license and be in good standing with the State of Florida Board of Accountancy to practice Public Accounting as a Certified Public Accountant as a Certified Public Accountant in the State of Florida pursuant to Florida State Statute 473.3101; 5. Shall be knowledgeable in Federal and State statutes, including Governmental Accounting Standards Board (GASB) Statement 34, reporting requirements under the Office of Management and Budget (OMB) Circular A-133, "Audits of State and Local Government" regulations and guidelines applicable to municipalities in State of Florida, and shall conduct the audit in accord with these existing requirements, or as may be pronounced during the period or term of this audit engagement; 6. Shall employ a minimum of at least one fulltime certified public accountant (CPA) who shall be assigned to this audit as the lead; 7. Have an engagement team comprised of members who are in good standing with the American Institute of Certified Public Accountants and members of the Florida Institute of Certified Public Accountants; 8. Be in good standing to practice with the Securities and Exchange Commission (SEC); See Section 4.1, Submission Requirements. Submittals that do not respond completely to all requirements may be considered non -responsive and eliminated from the process. 2.8. STATEMENT REGARDING CURES Please refer to Attachment A - APM Regarding Cures and Section 1.56, Notice Regarding "Cures" of the General Terms and Conditions of this Solicitation. 2.9. EXECUTION OF AN AGREEMENT The Successful Proposer(s) evaluated and ranked in accordance with the requirements of this Solicitation, shall be awarded an opportunity to negotiate an a Professional Services Agreement (Agreement) with the Trust. The Trust reserves the right to execute or not execute, as applicable an Agreement with the Successful Proposer(s) in substantially the same form as the draft Agreement included as part of this solicitation. Such Agreement will be furnished by the Trust, will contain certain terms as are in the Trust's best interest, and will be subject to approval as to legal form by the City Attorney. Prior to execution of the Agreement, the Successful Proposer shall be an approved registered entity to do business in Page 40 of 57 Request for Proposals (RFP) 1238386 the State of Florida. Successful Proposer shall complete all steps necessary as determined by the State of Florida's Division of Corporations, which can be found by visiting www.sunbiz.org. Once documentation approval has been received, the Agreement and any resultant Purchase Order shall be executed. 2.10. FAILURE TO PERFORM Should it not be possible to reach the Successful Proposer and/or should remedial action not be taken within 48 hours of any failure to perform according to specifications, the Trust/City reserves the right to declare the Successful Proposer in default of the contract or make appropriate reductions in the contract payment. 2.11. INSURANCE REQUIREMENTS The Successful Proposer shall furnish to City of Miami, c/o Procurement Department, 444 SW 2nd Avenue, 6th Floor, Miami, Florida 33130, Certificate(s) of Insurance which indicate that insurance coverage has been obtained which meets the requirements as outlined below: I. Commercial General Liability A. Limits of Liability Bodily Injury and Property Damage Liability Each Occurrence $1,000,000 General Aggregate Limit $ 2,000,000 Personal and Adv. Injury $ 1,000,000 Products/Completed Operations $ 1,000,000 B. Endorsements Required Bayfront Park Management and Trust and City of Miami listed as additional insured Contingent & Contractual Liability Premises and Operations Liability Primary Insurance Clause Endorsement II. Business Automobile Liability A. Limits of Liability Bodily Injury and Property Damage Liability Combined Single Limit Owned/Scheduled Autos Page 41 of 57 Request for Proposals (RFP) 1238386 Including Hired, Borrowed or Non -Owned Autos Any One Accident $ 1,000,000 B. Endorsements Required Bayfront Park Management and Trust and City of Miami listed as an additional insured III. Worker's Compensation Limits of Liability Statutory -State of Florida Waiver of Subrogation Employer's Liability A. Limits of Liability $1,000,000 for bodily injury caused by an accident, each accident $1,000,000 for bodily injury caused by disease, each employee $1,000,000 for bodily injury caused by disease, policy limit IV. Professional Liability/Errors and Omissions Coverage Combined Single Limit Each Claim General Aggregate Limit Retro Date Included $5,000,000 $5,000,000 V. Network Security and Privacy Injury Liability Each Claim Policy Aggregate Retro Date Included VI. Umbrella Liability $3,000,000 $3,000,000 Page 42 of 57 Each Occurrence Policy Aggregate $2,000,000 $2,000,000 Request for Proposals (RFP) 1238386 Trust/City listed as an additional insured. Coverage is excess follow form over the general liability and auto policies. Consultant agrees to maintain professionalliability/Errors & Omissions coverage, along with Network Security and Privacy Injury (Cyber) coverage for at least 2 years after termination of the contract period subject to continued availability of commercially reasonable terms and conditions of such coverage. The above policies shall provide the City of Miami with written notice of cancellation or material change from the insurer not less than (30) days prior to any such cancellation or material change, or in accordance to policy provisions. BINDERS ARE UNACCEPTABLE. The insurance coverage required shall include those classifications, as listed in standard liability insurance manuals, which most nearly reflect the operations of the Successful Proposer. All insurance policies required above shall be issued by companies authorized to do business under the laws of the State of Florida, with the following qualifications: The Company must be rated no less than "A" as to management, and no less than "Class V" as to financial strength, by the latest edition of Best's Insurance Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent. All policies and/or certificates of insurance are subject to review and verification by Risk Management prior to insurance approval. Certificates will indicate no modification or change in insurance shall be made without thirty (30) days written advance notice to the certificate holder. Compliance with the foregoing requirements shall not relieve the Successful Proposer of their liability and obligation under this section or under any other section of this Agreement. If insurance certificates are scheduled to expire during the contractual period, the Successful Proposer shall be responsible for submitting new or renewed insurance certificates to the City at a minimum of ten (10) calendar days in advance of such expiration. In the event that expired certificates are not replaced with new or renewed certificates which cover the contractual period, the City shall: • Suspend the contract until such time as the new or renewed certificates are received by the City in the manner prescribed in the Invitation For Bid. Page 43 of 57 Request for Proposals (RFP) 1238386 • The City may, at its sole discretion, terminate this contract for cause and seek re -procurement damages from the Successful Proposer in conjunction with the General and Special Terms and Conditions of the Solicitation. The Successful Proposer shall be responsible for assuring that the insurance certificates required in conjunction with this Section remain in force for the duration of the contractual period; including any and all option terms that may be granted to the Successful Proposer. See Attachment B - Insurance Addendum. 2.12. PROJECT MANAGER Upon award, Successful Proposer shall report and work directly with Joe Solano, or designee, who shall be designated as the Project Manager(s) for the Trust. 2.13. COMPLETED WORK These specifications describe the various items or classes of work required, enumerating or defining the extent of same necessary, but failure to list any item or classes under scope of the several sections shall not relieve the Successful Proposer from furnishing, installing or performing such work where required by any part of these specifications, or necessary to the satisfactory completion of the project. 2.14. SPECIFICATION EXCEPTION Specifications are based on the most current literature available. Proposer shall notify the City of Miami Procurement Department, in writing, no less than ten (10) days prior to solicitation closing date of any change in the manufacturers' specifications which conflict with the specifications. For hard copy proposal submittals, Proposers must explain any deviation from the specifications in writing as a footnote on the applicable specification page and enclose a copy of the manufacturer's specifications data detailing the changed item(s) with his/her submission. Additionally, Proposers must indicate any options requiring the addition of other options, as well as those which are included as a part of another option. Failure of Proposers to comply with these provisions will result in Proposers being held responsible for all costs required to bring the item(s) in compliance with contract specifications. 2.15. COMPENSATION PROPOSAL Proposer(s) shall complete Attachment F - Fee Proposal Form to illustrate its total costs for the auditing services pursuant to the scope of services reflected herein. It shall be the responsibility of the Proposing Firms to make such cost estimates based on due diligence to provide a comprehensive audit and take changing conditions and accounting requirements into account. The Proposer shall provide a comprehensive fee schedule relating to the performance of all these required services for each year of the contract to include the two (2) additional one (1) year option to renew. All costs to be charged to the Trust shall be included in the Fee Proposal, including any administrative, travel, or other similar charges that may correspond to performing the services outlined herein. Additionally, Proposer shall provide an hourly rate to be used for any additional work, which may be requested by Page 44 of 57 Request for Proposals (RFP) 1238386 the Trust and which is outside the scope of the Contract. These hourly rates shall be in a not to exceed rate to be listed by the job classification of individuals (i.e. Staff Auditor, Sr. Auditor, Manager, Partner, etc.) required to perform these services. Proposer shall also indicate any additional services and fees Proposer can provide and which are not specifically listed herein this RFP. Failure to submit Attachment F- Fee Proposal Form as required shall disqualify Proposer from consideration. 2.16. CHANGES/ALTERATIONS TO PROPOSAL Proposer may change or withdraw a Proposal at any time prior to Proposal submission deadline; however, no oral modifications will be allowed. Written modifications shall not be allowed following the proposal deadline. 2.17. METHOD OF PAYMENT Payment will be made based upon the negotiated Price Schedule as finalized in the executed Professional Services Agreement. 2.18. EVALUATION/SELECTION PROCESS AND CONTRACT AWARD The procedure for response evaluation, selection and award is as follows: (1) Solicitation issued; (2) Receipt of responses; (3) Opening and listing of all responses received; (4) Procurement staff will review each submission for compliance with the submission requirements of the solicitation, including verifying that each submission includes all documents required; (5) An Evaluation Committee ("Committee"), appointed by the City Manager, comprised of appropriate City Staff and members of the community, as deemed necessary, with the appropriate technical expertise and/or knowledge, shall meet to evaluate each response in accordance with the requirements of this solicitation and based upon the evaluation criteria as specified herein; (6) The Committee reserves the right, in its sole discretion, to request Proposers to make oral presentations before the Committee as part of the evaluation process. The presentation may be scheduled at the convenience of the Committee and shall be recorded; (7) The Committee reserves the right to rank the proposals and shall make its recommendation to the City Manager requesting the authorization to negotiate. No Proposer(s) shall have any rights against the City arising from such negotiations thereof; (8) The City Manager reserves the right to reject the Committee's recommendation to negotiate, and instruct the Committee to re-evaluate and make another recommendation, or reject all proposals. No Proposer(s) shall have any rights against the City arising from such termination thereof; (9) If the City Manager accepts the Committee's recommendation to negotiate, Procurement will negotiate a final contract with the Successful Proposer, and submit a recommendation to award a contract (s) to the City Manager; (10) The City Manager shall then submit his or her award recommendation and negotiated contract (s) to the City Commission for approval. Written notice shall be provided to all proposers. Page 45 of 57 Request for Proposals (RFP) 1238386 (11) If the City Manager accepts the award recommendation, the City Manager's recommendation for award of contract will be sent via email to all Proposers, which will initiate the protest period. Additionally, the award recommendation will also be posted in BidSync. (12) After reviewing the City Manager's recommendation, the City Commission may: 1. Approve the City Manager's award recommendation and negotiated contract(s); 2. Reject all proposals; 3. Reject all proposals and instruct the City Manager to reissue a solicitation; or 4. Reject all proposals and instruct the City Manager to enter into competitive negotiations with at least three individuals or firms possessing the ability to perform such services and obtain information from said individuals or firms relating to experience, qualifications and the proposed cost or fee for said services, and make a recommendation to the City Commission. The decision of the Trust's Board of Directors shall be final Written notice of the award shall be given to the Successful Proposer. 2.19. ADDITIONAL SERVICES Services not specifically identified in this request may be added to any resultant contract upon successful negotiation and mutual consent of the contracting parties. 2.20. RECORDS During the contract period, and for a least five (5) subsequent years thereafter, Successful Proposer shall provide the Trust/City access to all files and records maintained on the Trust's/City's behalf. 2.21. TRUTH IN NEGOTIATIONS Execution of the resulting agreement by the Successful Proposer shall act as the execution of truth -in -negotiation certificate stating that wage rates and other factual unit costs supporting the compensation of the resulting Agreement are accurate, complete, and current at the time of contracting. The original contract price and any additions thereto shall be adjusted to exclude any significant sums by which Trust determines the contract price was increased due to inaccurate, incomplete, or non -current wage rates and other factual unit costs. All such contract adjustments shall be made within one (1) year following the end of the Agreement. 2.22. TERMINATION A. FOR DEFAULT If Successful Proposer defaults in its performance under this Successful Proposer and does not cure the default within 30 days after written notice of default, the City Manager and/or the Executive Director of the Bayfront Park Management and Trust ("Trust") may terminate this Contract, in whole or in part, upon written notice without penalty to the City of Miami/Trust. In such event the Successful Proposer shall be liable for damages including the excess cost of procuring similar supplies or services: provided that if, (1) it is determined for any reason that the Page 46 of 57 Request for Proposals (RFP) 1238386 Successful Proposer was not in default or (2) the Successful Proposer's failure to perform is without his or his Subcontractor's control, fault or negligence, the termination will be deemed to be a termination for the convenience of the City of Miami and/or Trust. B. FOR CONVENIENCE The City Manager and/or Executive Director for the Bayfront Park Management and Trust ("Trust") may terminate this Contract, in whole or in part, upon 30 days prior written notice when it is in the best interest of the City of Miami/Trust. If this Contract is for supplies, products, equipment, or software, and so terminated for the convenience by the City of Miami/Trust the Successful Proposer will be compensated in accordance with an agreed upon adjustment of cost. To the extent that this Contract is for services and so terminated, the City of Miami/Trust shall be liable only for payment in accordance with the payment provisions of the Contract for those services rendered prior to termination. 2.23. ADDITIONAL TERMS AND CONDITIONS No additional terms and conditions included as part of your solicitation response shall be evaluated or considered, and any and all such additional terms and conditions shall have no force or effect and are inapplicable to this solicitation. If submitted either purposely, through intent or design, or inadvertently, appearing separately in transmittal letters, specifications, literature, price lists or warranties, it is understood and agreed that the General Conditions and Special Conditions in this solicitation are the only conditions applicable to this solicitation and that the Proposer's authorized signature affixed to the Proposer's acknowledgment form attests to this. If a Professional Services Agreement (PSA) or other Agreement is provided by the Trust/City and is expressly included as part of this solicitation, no additional terms or conditions which materially or substantially vary, modify or alter the terms or conditions of the PSA or Agreement, in the sole opinion and reasonable discretion of the Trust/City will be considered. Any and all such additional terms and conditions shall have no force or effect and are inapplicable to this PSA or Agreement. Page 47 of 57 Request for Proposals (RFP) 1238386 3. Specifications 3.1. SPECIFICATIONS/SCOPE OF WORK BACKGROUND INFORMATION The Bayfront Park Management Trust ("Trust") was created and established as a limited agency and instrumentality of the City. The purpose of the Trust is to direct, operate, manage and maintain all aspects of the City owned properties known as Bayfront and Museum Parks (hereinafter the "Parks"), for the purpose of insuring maximum community utilization and enjoyment. The Trust shall endeavor to attract organized activities and functions to the Park consistent with this purpose. The Trust shall have the power to do all things necessary to direct, manage and maintain the Park, subject at all times to City Commission approval and any existing contractual obligation. Please refer to Attachment C located at the Header Section herein for the Fiscal Year 2019/2020 Trust Operating Budget. Please find below a Scope of Services that includes, but is not limited to, the following auditing needs of the Trust for the specified fiscal year. The City contemplates a contract for a three (3) year term and two (2) one year renewal options between the Trust and the selected Proposer. Please be advised that the Trust and the City must approve the recommendation prior to contract execution. An amendment to the Contract must be executed to reflect any changes to the Scope of Services. The Trust encourages those who meet the minimum qualifications to submit a proposal. Trust policy does not allow auditing firms to serve as auditor for consecutive terms. SCOPE OF SERVICES The Successful Proposer shall provide, at a minimum, the following professional auditing services: A. The audit shall be performed in compliance within the requirements of: 1. Chapter 79-589 and any other applicable Florida Statutes; 2. Regulations of the State of Florida Department of Banking and Finance; 3. Rules of the Auditor General, State of Florida, Chapter 10-550 (Local Government Audits) and Chapter 10-600 (Audits of state grants and aids appropriations under the Florida Statutes); 4. Audits of State and Local Government Units, issued by the American Institute of Certified Public Accountants; 5. OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations, Office of Management and Budget; 6. United States Single Audit Act of 1984; 7. United States Single Audit Act Amendments of 1996; 8. State of Florida Single Audit Act; 9. Statements on Generally Accepted Auditing Standards (GAAS); 10. Government Auditing Standards, issued by the Comptroller General of the United States; 11. Generally accepted governmental accounting standards; 12. State of Florida Auditor General Selection Guidelines, 2007, prepared by the Auditor Selection Task Page 48 of 57 Request for Proposals (RFP) 1238386 Force; 13. 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; B. Submit, no later than six (6) months of each succeeding year, a management letter informing the Trust of any material weaknesses in the system of internal control as uncovered by their examination, and to make known their recommendations which, if implemented, would, in the Successful Proposer's opinion, increase efficiency, improve management and improve internal control. The Trust expects the Successful Proposer to express an opinion on the fair representation of its basic financial statements in conformity with applicable generally accepted accounting principles. C. The selected Proposer agrees to schedule their work to perform a substantial portion of the fiscal year 2019/2020, prior to the end of calendar year 2020. The selected Proposer shall use reasonable best efforts, subject to the requirements of applicable professional standards, to complete the field examination of the annual audit by December 31 st, and to make its report no later than January 15th the following year and for each subsequent audit year after. D. It shall be understood the work papers for the audit engagements are the property of the Successful Proposer and shall constitute confidential information which the Successful Proposer shall hold locally for minimum period of three (3) years. However, pursuant to Government Auditing Standards, the auditors shall be required to make certain work papers available to federal and state regulatory agencies upon request for their reviews of audit quality and use by their auditors. Access to the requested work papers shall be provided to the regulators under supervision of the auditor's personnel. E. The auditor shall submit a full and complete management letter within thirty (30) days after delivery of auditor's findings, which shall identify any management weaknesses observed, assess their effect on financial management and propose steps to correct or eliminate those weaknesses and provide its findings to, the City Manager and designee(s), the Audit Advisory Committee, the Bayfront Park Management Trust, and/or the City Commission during and after the audit, in writing for formal presentation. The selected Proposer shall provide a report to the Bayfront Park Management Trust and/or the City Commission no later than January 15th, the following year and for each subsequent audit year after. F. The auditor shall assist the Trust with the implementation of any updated Governmental Accounting Standards Board (GASB) pronouncements. G. Timeliness is critical in the performance of the audit. The auditor shall coordinate with the Trust's Finance Director and/or any other designated representative(s) of the Trust during the audit. H. The auditor shall duplicate and provide the Trust with thirty (30) copies of the audited Financial Statements. I. The audit shall be an annual audit as defined in Section 11.45 (1)(b), Florida Statutes, and shall be conducted in accordance with generally accepted auditing standards as well as the standards listed above. Page 49 of 57 Request for Proposals (RFP) 1238386 J. The partner in charge of the audit and the audit manager or other CPA assigned to the audit shall communicate with the Executive Director of the Trust or designee(s) as deemed necessary. K. The auditor shall report to the Trust, at least weekly, the status of any potential audit adjustments so that the Trust may have adequate opportunity to investigate, gather information and respond if necessary. L. The auditors agree to notify the Trust immediately if any regulatory or other government agency requests a review of the audit work papers concerning the Trust or any other government client audited by the auditor. M. The auditor agrees to notify the Trust immediately, should any disciplinary actions be taken or complaints be filed with any regulatory bodies against any of the auditor firm's staff or the firm itself. N. The auditor must designate two (2) "key" members of the audit team, one of whom must be a Florida licensed Certified Public Accountant. The Trust shall reserve the right to approve any substitutions or changes in those staff designated as "key". O. Auditor shall provide the Trust with a copy of each external quality control review (peer review) (without a failing score) conducted during the time period engaged by the Trust. In the event that a firm has been formed so recently that no peer reviews have been undertaken, the Successssful Proposer shall state as so in the response to the Request for Proposal (RFP). If available, the Successful Proposer shall submit peer reviews from any predecessor firms; however, a newly formed firm will not be eliminated from the proposal process simply because no peer reviews have been conducted in the new firm's name. P. The Trust shall require the Successful Proposer's assistance to comply with GASB 34 reporting requirements. The Successful Proposer shall be required to provide technical advice and reasonable assistance as requested pursuant to the Contract. Q. The auditor shall agree to use Trust staff in preparation of supporting schedules, reconciliation's and document retrievals. Prior planning and explicit instruction are paramount for timely performance in this regard. The auditor shall provide the Trust with a list of all schedules to be prepared by the Trust. The Trust staff will be available for the provision of any such information requested by the auditor. Note: The Trust reserves the right to add, delete or modify the scope of services at any time during the contract period with the Successful Proposer. INFORMATION PROVIDED TO THE SUCCESSFUL PROPOSER The Trust will provide, at a minimum, the following information to assist the auditor in performing the annual audit: 1. Fiscal Year 2019/2020 Bayfront Park Management Trust Operating Budget (Attachment C). Page 50 of 57 Request for Proposals (RFP) 1238386 2. Audited Financial Statements Report for Fiscal Year Ended September 30, 2019 (Attachment D). 3. Other information requested by the auditor and mutually agreed upon by the Executive Director of the Trust. Page 51 of 57 Request for Proposals (RFP) 1238386 4. Submission Requirements 4.1. SUBMISSION REQUIREMENTS PROPOSALS SHALL ONLY BE SUBMITTED PER THE METHOD EXPLAINED IN SECTION 2.3, SUBMISSION OF RESPONSE. PROPOSAL SUBMISSION IN ANY OTHER METHOD WILL NOT BE EVALUATED. Proposers shall carefully follow the format and instruction outlined below, observing format requirements where indicated. Proposals should contain the information itemized below and in the order indicated. This information should be provided for the Proposer and any sub -consultants to be utilized for the work contemplated by this Solicitation. Proposals submitted which do not include the following items may be deemed non -responsive and may not be considered for contract award. The response to this solicitation shall be presented in the following format. Failure to do so may deem your Proposal non -responsive. INSTRUCTIONS TO PROPOSERS The purpose of this Request for Proposals (RFP) is to hire a qualified and experienced independent Certified Public Accountant(s) licensed to practice in the State of Florida, which may be a firm, corporation, joint venture, partnership or other legal entity, to provide external auditing services to the Bayfront Park Management Trust. Therefore, only fully capable, experienced, and qualified Proposers should submit Proposals in response to this Request for Proposals (RFP). Sub -contractor firms, included as part of Proposer's Proposal, shall stand on their own merits and shall be evaluated accordingly. In addition, any firm(s) involved in a joint venture in its Proposal will be evaluated individually, as each firm of the joint venture shall also have to stand on its own merits. Information provided by Proposer shall also be provided for each proposed entity member of its team. Throughout this Request for Proposals (RFP), the phrases "must" and "shall" will denote mandatory requirements. Any Proposer's proposed system that does not meet the mandatory requirements is subject to immediate disqualification. PROPOSAL FORMAT The following documentation shall be included as a minimum in the Proposal: 1. Cover Page The Cover Page shall include the Proposer's name; Contact Person for the RFP; Firm's Liaison for the Contract; Primary Office Location; Local Business Address (if applicable); Business Phone and Fax Numbers; Email Addresses; Title of the RFP; RFP Number; Federal Employer Identification Number. 2. Table of Contents The table of contents shall outline, in sequential order, the major sections of the Proposal as listed below, including all other relevant documents requested for submission. All pages of the Proposal, including the enclosures, shall be clearly and consecutively numbered and shall correspond with the table of contents. Page 52 of 57 Request for Proposals (RFP) 1238386 3. Executive Summary A signed and dated summary of not more than two (2) pages containing Proposer's overall Qualifications and Experience and Technical Qualifications, as contained in the submittal. Proposer shall include the name of the organization, business phone and contact person and a summary of the work to be performed. 4. Proposer's and Proposer's Key Personnel Qualifications and Past Performance a) Describe the Proposer's organizational history and structure; provide a brief history of the firm, including years Proposer and/or firm has been in business providing a similar service(s), and indicate whether the Trust or the City of Miami has previously awarded any contracts to the Proposer/firm. b) Provide a list of all principals/owners, directors, and key personnel that shall be assigned to this engagement, including the supervision/organization of said individuals, specific work to performed by each, and the percentage of their overall involvement in performing said services. Any substitution of key members of the audit team shall be subject to the Trust' approval. c) Describe Proposer's ability and resources available to substitute personnel with equal to or more qualifications as the personnel they are substituting for, when required by attrition, turnover or requests by the Trust or the City. d) Provide detailed relevant, auditing experience and resumes to include personal and academic qualifications, licenses, certifications and other vital information of Proposer's firm and key professional staff to be assigned to this engagement, particularly governmental experience of a similar scope. Resumes should detail all experience, particularly, governmental auditing experience and any municipal audit experience, including utility and grant audits, for at least the past three (3) years. The name of the entity(s) and the dates services were performed shall be included. The Trust reserves the right to verify references as part of the evaluation process. e) Provide a list of not less than three (3) references within the past five (5) years for whom similar services were performed. Include the overall value of the contract, the term of the contract, and include the address, phone number(s) and contact persons within each organization. The Trust reserves the right to contact any reference as part of the evaluation. In the event that a firm has no government auditing references available, the Proposer shall state the reason why in the response to the RFP. If available, the Proposer may also submit governmental auditing references for any predecessor firms. f) Provide copies of resumes and describe meaningful governmental auditing experience of partners, managers, other key staff members, and other supervisory staff assigned to the Trust account, including names and overall work to be performed. The Trust reserves the right to contact any reference as part of the evaluation process. g) Provide copy(s) of the Certified Public Accountant (CPA) license for all individual CPA's assigned to the audit and for the firm in the State of Florida Department of Business and Professional Regulation. h) Provide documentation concerning membership in the American Institute of Certified Public Accountants (AICPA) and membership of key members of the audit team in the Florida Institute of Certified Public Accountants (FICPA). Page 53 of 57 Request for Proposals (RFP) 1238386 i) Provide positive affirmation that all CPA's assigned to the engagement have properly maintained Continuing Professional Education (CPE) in governmental accounting as required by the Board of Accountancy. j) Provide a current resume of each Sub -contractor, if used. Proposer shall identify all Sub -contractor and those services to be performed by each. Proposer shall provide the Sub -Contractors' qualifications and experience in detail, highlighting all similar experience as addressed in this RFP and anticipated to be performed by each of the same. Proposer shall provide for each Sub -contractor the same information required of the Proposer. The Trust retains the right to accept or reject any Sub -contractor proposed. The Trust reserves the right to contact any reference as part of the evaluation process. k) Identify the information and assistance expected from the Trust. 1) Provide a statement regarding: 1) Proposer's understanding of the standards of auditor independence, pursuant to FloridaStatute 473.315 and Florida Administrative Order 61H1-21.001; 2) Describe Proposer's knowledge of Federal and State statutes, including Governmental Accounting Standards Board (GASB) Statement 34, reporting requirements under the Office of Management and Budget (OMB) Circular A-133, "Audits of State and Local Government", regulations and guidelines applicable to municipalities in the State of Florida, and shall conduct the audit in accord with these existing requirements, or as may be pronounced during the period or term of this audit engagement; 3) Confirmation that Proposer and all proposed key personnel (including subcontractors) primarily responsible for the timely completion of the segment audit (i.e., Audit Partners, Audit Managers, Seniors and staff) meet the appropriate guidelines for independence, pursuant to Florida Statute 473.315 and Florida Administrative Order 61H 1-21.001; 4) Assurance that Proposer and all proposed key personnel (including subcontractors) primarily responsible for the timely completion of the segment audit (i.e., Audit Partners, Audit Managers, Seniors and staff) shall maintain their independence throughout the City's audit engagement; 5) Proposer's standing to practice before the Securities and Exchange Commission. m) Describe if Proposer, its principals, officers or predecessor organization(s) have been debarred or suspended from proposing by any government during the last five (5) years. n) Describe if Proposer has ever been terminated from a contract. If so, include the name of the contracting entity and reason for issuing the termination. o) Describe Proposer's prior or pending litigation, either civil or criminal, involving a governmental agency or which may affect the performance of the services to be rendered herein, in which the Proposer, any of its employees or subcontractors is or has been involved within the last five (5) years. p) List and describe all bankruptcy petitions (voluntary or involuntary) which have been filed by or against the Proposer, its parent or subsidiaries, predecessor organization(s), or any wholly -owned subsidiary during the past Page 54 of 57 Request for Proposals (RFP) 1238386 three (3) years. Include in the description the disposition of each such petition. q) Provide the location of the Proposer's office that will provide the services delineated in the scope of services, including a description of guarantees that the Proposer's office will be located and operating in City of Miami, Miami -Dade County or Broward for the full duration of the contract. S. Proposer's Technical Qualifications a) Describe Proposer's project plan, methodology and recommended solutions in performing the services described in the Scope of Services, and describe Proposer's specific policies, plans, procedures or techniques to be used in providing the services to be performed. The Proposer shall describe its approach to project organization and management, including the responsibilities of Proposer's management and staff personnel that will perform work on this project. b) Provide a tentative schedule for performing key aspects of the audit. c) Describe Proposer's specific policies, procedures or techniques used to develop information for annual management letters. d) Provide recent, current and projected workload of Proposer, and auditors assigned to the Trust account. e) Provide copy(s) of most recent two (2) external quality control reviews (peer reviews) (without a failing score)which included a review of specific government engagements. f) Provide results of any federal or state desk review or field audits during the past three years. g) Provide a response to the requirements of the Trust including the Proposer's overall ability and capability to provide required services to the Trust. h) Describe how subcontractors will be utilized, for performing the services described herein (if applicable). i) Describe ability to provide the Trust with an analysis of current developments concerning pronouncements of the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). j) Disclose any impediments to independence, as defined by the AICPA of the firm and/or employees assigned to the audit engagement. 6. Fees for Services a) Submit a flat fee proposal for each of the five (5) years of the contract, if awarded to Proposer. Failure to submit fee proposal will disqualify Proposer. Include a comprehensive fee schedule relating to the performance of all required services for each year of the contract. Itemized costs, to include hourly rates, number of hours anticipated, Page 55 of 57 Request for Proposals (RFP) 1238386 the job classification of individual(s) (i.e. Staff Auditor, Sr. Auditor, Manager, Partner, etc.) required to perform these services, and the specific aspect of the service corresponding to each individual shall be itemized and totaled. All costs to be charged to the Trust shall be included in the fee proposal, including any administrative, travel, or other similar charges that may correspond to performing the services outlined. b) In addition to the fee schedule for the complete audit, provide one single hourly rate to be used for any additional work, which may be requested by the Trust, which is outside the scope of this Contract. Discuss any additional services and fees for any other services Proposer can provide and which are not specifically listed within this RFP. Page 56 of 57 Request for Proposals (RFP) 1238386 5. Evaluation Criteria 5.1. EVALUATION CRITERIA The Trust's Evaluation Committee will evaluate proposals and will select the proposer which meets the best interest of the Trust. The Trust shall be the sole judge of its own best interest, the proposals, and the resulting negotiated agreement. Proposals received shall be evaluated on the criteria noted below. In performing the evaluation, only information contained within the Proposal will be considered, unless otherwise stipulated and/or other clarifying information is requested by the Trust. Proposals from firms that do not meet the minimum qualifications set forth will not be considered further. The proposer granted the contract will be required to maintain the minimum qualification requirements during the term of the contract and any renewals or extensions thereof. Each member of the Evaluation Committee shall independently review each proposal using the criteria listed below. Proposers meeting the Minimum Qualifications criteria will have their proposals evaluated and scored. The Evaluation Committee will rank and recommend proposer deemed to be the most highly qualified to perfonn the required services. Proposals shall be evaluated based upon the following criteria and weight (total of one -hundred (100) points: CRITERIA POINTS Overall Proposer's and Proposer's Key Personnel Qualifications and Experience 35 Proposer's Technical Qualifications 35 Fee Proposal 30 Total 100 Page 57 of 57 ATTACHMENT F FEE PROPOAL FORM The Proposer's pricing shall be submitted on this form, Attachment f, Fee Proposal Form, and in the manner stated herein. PROPOSED ANNUAL PRICING The Proposer shall provide a comprehensive fee schedule relating to the performance of all these required services for each year of the three (3) year contract term, and the two (2) additional one (1) year options to renew ("OTR"). All costs to be charged to the Trust shall be included in the Fee Proposal, including any administrative, travel, or other similar charges that may correspond to performing the services outlined herein. Service Price External Auditing Service of FY 2019-2020 $ External Auditing Service of FY 2020-2021 $ External Auditing Service of FY 2021-2022 $ External Auditing Service (OTR) of FY 2022- 2023 $ External Auditing Service (OTR) of FY 2023- 2024 $ ADDITIONAL SERVICES PRICING Additionally, Proposer shall provide an hourly rate to be used for any additional work, which may be requested by the Trust and which is outside the scope of the Contract. These hourly rates shall be in a not to exceed rate to be listed by the job classification of individuals (i.e. Staff Auditor, Sr. Auditor, Manager, Partner, etc.) required to perform these services. Proposer shall also indicate any additional services and fees Proposer can provide and which are not specifically listed herein this RFP. Classification Services for FY 2019-2020 Services for FY 2020-2021 Services for FY 2021-2022 Partner $ $ $ Senior Manager $ $ $ Manager $ $ $ Senior $ $ $ Staff $ $ $ Administrative/Clerical $ $ $ Classification Services for FY 2022-2023 Services for FY 2023-2024 Partner $ $ Senior Manager $ $ Manager $ $ Senior $ $ Staff $ $ Administrative/Clerical $ $ Failure to submit compensation proposal as required shall disqualify Proposer from consideration. Tau of Aiianti ANNIE PEREZ, CPPO ARTHUR NORIEGA V Chief Procurement Officer City Manager incurIeerte Rea" L 0 R X ADDENDUM NO. 1 IFB No. 1238386 September 17, 2020 Request for Proposals (RFP) for External Auditing Services TO: ALL PROSPECTIVE PROPOSERS: This Addendum becomes a part of the subject solicitation. The following changes, additions, clarifications, and deletions amend the RFP documents of the above captioned RFP and shall become an integral part of the Contract Documents. Deletions of contract language will be specified herein. Bold words and/or figures shall be added. The remaining provisions are now in effect and remain unchanged. Please note the contents herein and reflect same on the documents you have on hand. A. The following is an inquiry received and the City's corresponding response: Q1. Can the liability limit be reduced from $5,000,000.00 to $1,000,000.00? Al . Please refer to the attached Exhibit A, Updated Insurance Requirements. Q2. Please provide the prior year's audit fees and estimated hours to complete the audit. A2. The fees for the 2018-2019 audit year was $19,000.00 and approximately 225 hours were utilized to conduct the audit. ALL OTHER TERMS AND CONDITIONS OF THE RFP REMAIN THE SAME. THIS ADDENDUM IS AN ESSENTIAL PORTION OF THE IFB AND SHALL BE MADE A PART THEREOF. Sincerely, G a 4. Annie Perez, CPPO, Director &f Procurement City of Miami Procurement Department AP:tg cc. Jose Solano, Director, Bayfront Park Management and Trust Sandra Bridgeman, CFO, Assistant City Manager Yadissa A. Calderon, Assistant Director of Procurement This Addendum shall be signed by an authorized representative and dated by the Proposer and submitted as proof of receipt with the submission of the Proposal. NAME OF FIRM: DATE: SIGNATURE: Page 2 EXHIBIT A INSURANCE REQUIREMENTS -PROFESSIONAL SERVICES AGREEMENT BAYFRONT PARK MANAGEMENT SERVICES AUDITING SERVICES RFP I. Commercial General Liability A. Limits of Liability Bodily Injury and Property Damage Liability Each Occurrence $1,000,000 General Aggregate Limit $ 2,000,000 Personal and Adv. Injury $ 1,000,000 Products/Completed Operations $ 1,000,000 B. Endorsements Required City of Miami listed as additional insured Bayfront Park Management Trust listed as additional insured Contingent & Contractual Liability Premises and Operations Liability Primary Insurance Clause Endorsement II. Business Automobile Liability A. Limits of Liability Bodily Injury and Property Damage Liability Combined Single Limit Owned/Scheduled Autos Including Hired, Borrowed or Non -Owned Autos Any One Accident $ 1,000,000 B. Endorsements Required City of Miami listed as an additional insured Bayfront Park Management Trust listed as an additional insured III. Worker's Compensation Limits of Liability Statutory -State of Florida Waiver of Subrogation Employer's Liability A. Limits of Liability $100,000 for bodily injury caused by an accident, each accident $100,000 for bodily injury caused by disease, each employee $500,000 for bodily injury caused by disease, policy limit IV. Umbrella Liability Each Occurrence Policy Aggregate $1,000,000 $1,000,000 City and Bayfront Park Management Trust listed as additional insured. Coverage is excess follow form over the GL and Auto Polices. V Professional Liability/Errors and Omissions Coverage Combined Single Limit Each Claim $1,000,000 General Aggregate Limit $1,000,000 Retro Date Included VI. Network Security and Privacy Injury (Cyber Liability) If Applicable Each Claim $1,000,000 Policy Aggregate $1,000,000 Retro Date Included Consultant agrees to maintain professional liability/Errors & Omissions coverage, along with Network Security and Privacy Injury (Cyber) coverage, if applicable, for a minimum of 1 year after termination of the contract period subject to continued availability of commercially reasonable terms and conditions of such coverage. The above policies shall provide the City of Miami with written notice of cancellation or material change from the insurer in accordance to policy provisions. Companies authorized to do business in the State of Florida, with the following qualifications, shall issue all insurance policies required above: The company must be rated no less than "A-" as to management, and no less than "Class V" as to Financial Strength, by the latest edition of Best's Insurance Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent. All policies and /or certificates of insurance are subject to review and verification by Risk Management prior to insurance approval.