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DocuSign Envelope ID: 364F93C3-BDCC-491 F-845C-F31 C7A0B7D9D CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM TO Arthur Noriega V City Manager •—.5AOEB]3CACAfie FROM: Annie Perez, CPPO Director/Chief Procurement Officer Procurement Department Recommendation: DATE: July 1, 2022 SUBJECT: Recommendation of Award for Request for Proposals ("RFP") No. 1496386 External Auditing Services REFERENCES: RFP No. 1496386 ENCLOSURES: Recommendation to Negotiate Memo Based on the findings below, the Department of Procurement ("Procurement") hereby recommends approval for the award of a contract to the highest ranked responsive and responsible Proposer, whom the City successfully negotiated with, RSM US LLP ("RSM"), pursuant to Request for Proposals ("RFP") No. 1496386, External Auditing Services. Background: Procurement, on behalf of the City of Miami's ("City") Finance Department ("Finance"), issued RFP No. 1496386 on April 20, 2022, under full and open competition, to obtain proposals from experienced and qualified firms for the provision of External Auditing Services. Proposers were required to meet all the minimum qualifications and other requirements established in the RFP, in order to be deemed qualified to provide the services. On May 18, 2022, three (3) Proposals were received in response to the RFP. Subsequently, the Proposals were reviewed by Procurement for responsiveness, and all were deemed responsive. The Auditor Selection Committee ("Committee") met on June 14, 2022. Two (2) Committee members were unable to attend due to extenuating circumstances. The remaining three (3) Committee members voted unanimously to move forward with the evaluation of the Proposals. A discussion and evaluation of the Proposals occurred, and a consensus was reached by the Committee pursuant to the guidelines published in the RFP. The Committee decided not to hold oral presentations, as the Proposals did not require further clarification. Accordingly, the Negotiating Team met with RSM on July 1, 2022, to negotiate a contract. PR 22202 DocuSign Envelope ID: 364F93C3-BDCC-491 F-845C-F31 C7A0B7D9D Due diligence was conducted to determine RSM's responsibility, including verifying corporate status, that there were no performance or compliance issues, and no adverse findings related to the responsibility of RSM were found. Fiscal Impact: RSM initially proposed to perform the services pursuant to this RFP for an annual fee of $451,250.00, which is in line with industry standards for services of similar scope and nature. Negotiations with RSM resulted in a savings of five percent (5%) from the originally proposed price, reducing RSM's annual compensation to $428,688 over the term of the contract. The term of the contract for External Auditing Services is five (5) years. Procurement hereby recommends award of a contract to RSM. Your signature below will indicate approval of this recommendation. �oo� 9 dev APPROVED: a624, Art 850 h F6C3]2D � oriega V AP:cj July 11, 2022 1 10:06:46 EDT Date cc: Larry Spring, CPA, Chief Financial Officer, Assistant City Manager Erica Paschal -Darling, Director, Finance Department Pablo A. Velez, Senior Assistant City Attorney Yadissa A. Calderon, CPPB, NIGP-CPP, Assistant Director, Procurement PR 22202 Titu of 41Thtmi ANNIE PEREZ, CPPO ARTHUR NORIEGA V Chief Procurement Officer City Manager July 11, 2022 All Responding Proposers (See Distribution List) SUBJECT: RFP 1496386, External Auditing Services Dear Proposers: The Evaluation of the proposals tendered in response to the above cited solicitation has been completed. The City Manager has recommended award as shown within the enclosed document. This notice is provided in accordance with Section 1.20 of the solicitation, and Sections 18-74 of the City of Miami Code. Our provision of this notice also serves to confirm the lifting of the Cone of Silence from this procurement action as dictated by Section 18-74 (d) (2) of the City of Miami Code. We appreciate the participation of all proposers which responded to the subject action. If you have any questions, please contact me at 305-416-1924 or cjohnson@miamigov.com. Sincerely, Charles Johnson, III Senior Procurement Contracting Manager Distribution List: RSM US LLP Marcum LLP HCT Certified Public Accountants & Consultants, LLC Enclosure: City Manager's Award Recommendation Memo c: City Clerk Pablo Velez, Senior Assistant City Attorney Yadissa A. Calderon, CPPB, NIGP-CPP, Assistant Director, Department of Procurement DocuSign Envelope ID: 2DA6B223-1680-4655-82A2-D7FD5278F061 CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM Tt: Honorable Mayor and Commissioners DATE: June 16, 2022 of the City of Miami DocuSign. by arNtiur Pbviw FROM: fiffNbriega V City Manager SUBJECT: Report of Auditor Selection (Evaluation) Committee for Request for Proposals (RFP) No. 1496386, External Auditing Services ENCLOSURES: Evaluation Committee Report Honorable Mayor and Members of the City Commission: Pursuant to Financial Integrity Principle No. 12 of the City's Code, which states, "the recommendation(s) of the evaluation committee shall be provided to the Mayor and City Commission on all such solicitations prior to presentation to the City Commission for official action," attached please find for your review, a memo from the City Manager regarding the ranking order of proposing firms, for RFP 1496386, "External Auditing Services," on behalf of the Finance Department. AP: cj c. Erica Paschal, CPA, Director, Finance Department Yadissa A. Calderon, CPPB, NIGP-CPP, Assistant Director, Department of Procurement PR22182 DocuSign Envelope ID: 2DA6B223-1680-4655-82A2-D7FD5278F061 CITY OF MIAMI, FLORIDA INTER -OFFICE MEMORANDUM Arthur Noriega V City Manager ,---oacus,9ncde.: FROM: %risfr°il'e"Perez, CPPO, Director/Chief Procurement Officer Procurement Department Recommendation: DATE: June 17, 2022 SUBJECT: Report of Auditor Selection (Evaluation) Committee for External Auditing Services REFERENCES: Request for Proposals (RFP) No. 1496386 Based on the findings below, the Department of Procurement ("Procurement") hereby requests approval to negotiate a contract with the highest ranked responsive and responsible Proposer, RSM US LLP ("RSM"), pursuant to Request for Proposals ("RFP") No. 1496386 for the provision of External Auditing Services. Background: On April 20, 2022, Procurement, on behalf of the City of Miami's ("City") Finance Department ("Finance"), issued RFP No. 1496386 under full and open competition, to obtain proposals from experienced and qualified firms for the provision of External Auditing Services. Proposers were required to meet all of the minimum qualification requirements established in the RFP, in order to be deemed qualified to provide said services. On May 18, 2022, three (3) Proposals were received in response to the RFP. Subsequently, the proposals were reviewed by Procurement for responsiveness, and all were deemed responsive. The Auditor Selection Committee ("Committee") met on June 14, 2022. Two (2) Committee members were unable to attend due to extenuating circumstances. The remaining three (3) Committee members voted unanimously to move forward with the evaluation of the Proposals. A discussion and evaluation of the Proposals occurred, and a consensus was reached by the Committee pursuant to the guidelines published in the RFP. 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. 240) Compensation Score (max. 60) Total Combined Score (max. 300) 1 RSM US LLP 232 51 283 2 Marcum LLP 184 42 226 PR22183 DocuSign Envelope ID: 2DA6B223-1680-4655-82A2-D7FD5278F061 HCT Certified Public 3 Accountants & Consultants, LLC 127 10 137 The Committee decided not to hold oral presentations, as the Proposals did not require further clarification. Due diligence was conducted to determine RSM's responsibility, including verifying corporate status, that there were no performance or compliance issues, and no adverse findings related to the responsibility of RSM. Notwithstanding the above, prior to negotiations, Procurement will further review the Proposal submitted by the recommended Proposer. Negotiations: The Committee recommends that the City enter into negotiations with RSM, the highest ranked Proposer. In the event the City and RSM are unable to reach an agreement, negotiations with RSM will be terminated and the City will reject all proposals and will re -solicit for these services. The following individuals will participate in the negotiations: Charles Johnson, III, Sr. Procurement Contracting Manager, Procurement Erica Paschal -Darling, CPA, Director, Finance Noel Ramos, Controller, Finance Consensus Statement: The Committee recommends RSM for the following primary reasons: 1) RSM and its key personnel have the necessary relevant experience, qualifications, and past performance history to provide the services required in the RFP, at the level required by the City; and 2) RSM submitted a comprehensive Proposal, which detailed how the services could be performed in a manner that will meet the City's needs. RSM's proposed compensation is $451,250.00 annually, which is within industry standards, and will be further negotiated in the best interest of the City. Copies of the score sheets for each committee member are attached, as well as the composite score sheet. APPROVED: I alAtAw ivo"W Arthur Noriega V Date AP:cj June 17, 2022 1 10:57:58 EDT cc: Erica Paschal -Darling, CPA, Director, Finance Pablo Velez, Senior Assistant City Attorney Yadissa A. Calderon, CPPB, NIGP-CPP, Assistant Director, Procurement PR22183 COMPOSITE SCORES RFP 1496386 External Auditing Services EVALUATION OF PROPOSALS SELECTION PROPOSERS CRITERIA Maximum Points Per Maximum Total Points (3 members) RSM US LLP Marcum LLP HCT Certified Public Accountants & Consultants, LLC Proposer's relevant experience, qualifications and past performance 25 75 75 57 42 Relevant experience and qualifications of key personnel and subcontractors performing services 25 75 70 55 37 Proposer's approach to providing the services requested in the solicitation and ability to meet schedules 30 90 87 72 48 TOTAL TECHNICAL POINTS 80 240 232 184 127 Compensation 20 60 51 42 10 TOTAL TECHNICAL and COMPENSATION POINTS (Technical & Price rows above) 100 300 283 226 137 RANKING SIGNATURE: CAtadeg jek 6»v Sr. Procurement Contracting Manager PRINT NAME: Charles Johnson, III James Justin Griffin Reviewed By 6/15/2022 EVALUATION OF PROPOSALS RFP 1496386 External Auditing Services Christine King (Chair) SELECTION PROPOSERS CRITERIA Maximum Points RSM US LLP Marcum LLP HCT Certified Public Accountants & Consultants, LLC Proposer's relevant experience, qualifications and past performance 25 2 a (' 1 5 Relevant experience and qualifications of key personnel and subcontractors performing services �i� 02 0 I 5 ;^� ( V Proposer's approach to providing the services requested in the solicitation and ability to meet schedules_ 0,0 t� ,,t, .) r /' 6 TOTAL TECHNICAL POINTS 80 0 0 0 Proposer's Proposed Compensation 20 1 5 / 6 0 TOTAL TECHNICAL and PRICE POINTS (Technical,& Pike rows above) 100 0 0 0 Signature l 4 l iutt-- Date EVALUATION OF PROPOSALS RFP 1496386 External Auditing Services Eugene Codner (Miami -Dade County) SELECTION PROPOSERS CRITERIA 1 Maximum Points RSM US LLP Marcum LLP HCT Certified Public Accountants & Consultants, LLC Proposer's relevant experience, qualifications and past performance 25 2- ..� 1 2. Relevant experience and qualifications of key personnel and subcontractors performing services ie ' ,.5 2, 5 Z Proposers approach to providing the services requested in the solicitation and ability to meet schedules ..a( ?bo . v<� l 1.5 1 5 TOTAL TECHNICAL POINTS 80 0 0 0 Proposers Proposed Compensation 20 1 cl5 I Li 5- TOTAL TECHNICAL and PRICE POINTS (Technical & Price rows above) 100 0 0 0 Signature Date EVALUATION OF PROPOSALS RFP 1496386 External Auditing Services Seepersaud Chircut (City of Coral Gables) SELECTION PROPOSERS CRITERIA Maximum Points RSM US LLP Marcum LLP HCT Certified Public Accountants & Consultants, LLC Proposer's relevant experience, qualifications and past performance 25 •, ,,�,,y o •' Relevant experience and qualifications of key personnel and subcontractors performing services 'i,/- --20+ 2. ,' )- 1 S Proposer's approach to providing the services requested in the solicitation and ability to meet schedules 0 005- 2 Z Pe TOTAL TECHNICAL POINTS 80 0 0 0 Proposer's Proposed Compensation 20 / 2., J p 5*' TOTAL TECHNICAL and PRICE POINTS (Technical & Price rows above) 100 0 0 0 Signature Date 6/16/22, 9:19 AM sunbiz.org - Florida Department of State DIVISION OF CORPORATIONS Previous on List Next on List Filing History fremis Dr/Elul; ej_f o!fici r!! ::;fWe of liotal w'115'i1' Return to List No Authority Info No Partner Info Name History Partnership Detail Limited Liability Partnership Name RSM US LLP Principal Address 30 S WACKER DRIVE STE 3300 CHICAGO, IL 60606 Change Date: 03/01/2021 Filing Information Document Number LLP950001055 FEI/EIN Number 420714325 File Date 02/06/1996 State IA Total Pages 150 Pages in Original Filing 54 Florida Partners 6 Total Partners 371 Status ACTIVE Effective Date NONE Expiration Date NONE Name History 0002 Mailing Address RSM US LLP 801 NICOLLET MALL SUITE 1100 MINNEAPOLIS, MN 554022526 Change Date: 04/24/2013 Registered Agent CORPORATION SERVICE COMPANY 1201 HAYS STREET TALLAHASSEE, FL 32301 Document Images Partnership Name Search Submit 11/29/1995 -- LLP View image in PDF format dos.sunbiz.org/scripts/gendet.exe?action=DETGENINAME&web_dir= &web_key_number=LLP950001055&web_key_seq=0002&web_return_number... 1/3 6/16/22, 9:19 AM 04/26/2022 -- LLP Business Report 03/01/2021 -- LLP Business Report 04/30/2020 -- LLP Business Report 04/24/2019 -- LLP Business Report 03/23/2018 -- LLP Business Report 04/11/2017 -- LLP Business Report 04/15/2016 -- LLP Business Report 08/04/2015 -- Partnership Name Change 03/23/2015 -- LLP Business Report 04/01/2014 -- LLP Business Report 04/24/2013 -- LLP Business Report 04/27/2012 -- LLP Business Report 03/28/2012 -- Partnership Name Change 05/08/2012 -- 03/08/2011 -- LLP Business Report 03/30/2010 -- LLP Business Report 04/09/2009 -- LLP Business Report 03/25/2008 -- UNIFORM BUS REP 03/30/2007 -- UNIFORM BUS REP 03/28/2006 -- UNIFORM BUS REP 02/01/2005 -- UNIFORM BUS REP 03/03/2004 -- UNIFORM BUS REP 03/05/2003 -- UNIFORM BUS REP 03/14/2002 -- UNIFORM BUS REP 03/09/2001 -- UNIFORM BUS REP 04/20/2000 -- UNIFORM BUS REP sunbiz.org - Florida Department of State 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 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 01/27/1999 -- LLP Renewal View image in PDF format dos.sunbiz.org/scripts/gendet.exe?action=DETGENINAME&web_dir= &web_key_number=LLP950001055&web_key_seq=0002&web_return_number... 2/3 6/16/22, 9:19 AM sunbiz.org - Florida Department of State 02/06/1998 -- LLP Renewal View image in PDF format 01/28/1997 -- LLP Renewal View image in PDF format Previous on List Filing History Next on List Return to List No Authority Info No Partner Info Name History Florida Department of State, Division of Corporations Partnership Name Search Submit dos.sunbiz.org/scripts/gendet.exe?action=DETGENINAME&web_dir= &web_key_number=LLP950001055&web_key_seq=0002&web_return_number... 3/3 ' row nm• r ow It Met Tn p w• WV. -i�sc• MO...Mpms e. WORK WITH THE FIRM = WHO UNDERSTANDS YOUR COMPLEX GOVERNMENT THE POWER OF BEING UNDERSTOOD AUDIT I TAXI CONSULTING PROPOSAL TO PROVIDE EXTERNAL AUDIT SERVICES CITY OF MIAMI, FL- REQUEST FOR PROPOSAL #1496386 Submitted by: Bob Feldmann, Partner I bob.feldmann@rsmus.com Anil Harris, Senior Manager I anil.harris@rsmus.com 801 Brickell Ave., Suite 1050 Miami, FL 33130 Phone: 305-442-8801 Federal tax I.D. 42-0714325 RSA May 18, 2022 City of Miami Department of Procurement and Evaluation Selection Committee Members 3500 Pan American Drive Miami, Florida 33133 Re: External Auditing Services RFP 1496386 Dear Evaluation Selection Committee Members, RSM As your current auditor, RSM US LLP (RSM), along with our small business enterprise partner firms, Anthony Brunson, PA. (ABPA), Sanson, Kline, Jacomino &Tandoc LLP (SKJT) and Garcia, Espinosa, Miyares, Rodriguez, Trueba & Co., LLP (GEMRT) (collectively the RSM team), truly appreciate and value our current relationship with the City of Miami, Florida (the City) and would embrace the opportunity to continue to serve as your auditors for fiscal years 2022 through 2026. THE POWER OF BEING UNDERSTOOD® Empowering confident decisions Personalized focus THE POWER OF BEING UNDERSTOOD' Enduring relationships Deep understanding Understanding that it's about you, your organization, and your citizens — is our brand promise and has been the cornerstone of our service model for the City. We have forged professional and productive relationships with the City, which we feel are important because understanding is gained through relationships, and relationships are ultimately between people and organizations. The City's management team and staff know the dedication and quality of work that the RSM team delivers. Our history as your auditor provides a significant advantage to the City and has given us a robust knowledge and understanding of your organization that is unmatched by other firms. With that in mind, we have produced a proposal that highlights compelling reasons why we feel we are still best qualified to continue to serve the City. STABILITY YOU CAN COUNT ON These are unprecedented times. While the long-term effects of the pandemic is not yet known, we know this much —the City is facing significant social and economic disruption. However, RSM will continue to provide the City with stability in the audit process and be a first choice advisor to assist you in navigating the new challenges ahead. In addition, we will use our collective knowledge and experiences serving not only the City but also from what we have gained through our experiences of serving other local governments both locally and across the nation to continue to provide solutions to your challenges, STRONG LOCAL PRESENCE AND TEAM CONTINUITY Our people are A key factor in being able to continue to be proactive and effectively serve the City. RSM is one of the largest CPA firms in the Miami area and many of our employees live, work and raise their families in the City. Bob Feldmann will continue to serve you as the engagement partner along side Anil Harris as the engagement senior manager, as well as Sardou Mertilus and Alex Auguste as the engagement managers. As always, the RSM team is available to City management on a year-round basis, to collaborate, and to address issues in City operations as they arise. The continuity our team brings is a valuable asset for the City, especially in light of the current hybrid working environment. Our knowledge of the City, its staff and operations, will help the City mitigate any remaining impacts RSM's PUBLIC SECTOR Practice by the numbers 2,500 Clients Nationally 500 Governments + SERVED Single Audits con CONDUCTED V 1,000+ Government Auditing Standards Audits of the pandemic on the audit process and clearly sets us apart from any competitors. Additionally, our robust technology and a culture of flexibility that enables our employees to efficiently and effectively provide client service remotely, when needed, and ensures that we continue to meet your deadlines and needs. We also understand the importance of continuing to support small local business enterprises and share the City's goal in advancing this mission. Accordingly, we will continue to work with our small business enterprise partner firms ABPA, SKJT and GEMRT. OUR COMMITMENT TO LOCAL GOVERNMENTS Government continues to be one of our main industry focuses on a national and local level. Our national government practice has more than 800 professionals serving more than 2,500 governmental clients. Locally, public sector is the single largest industry we serve in the State of Florida. We have the honour of currently serving, or having previously served, as the auditors for some of your peers, neighbouring cities and prominent governmental entities in Florida, including: Cities Coral Springs* Coral Gables* Hallandale Hollywood Lake Worth Beach* Miami Beach* Miramar North Miami Pompano Beach Tamarac* Tampa West Palm Beach Counties and School Boards Miami -Dade* Broward* Palm Beach* Hillsborough* School Board of Miami -Dade County* School District of Palm Beach County* Broward County School Board Special Districts South Florida Water Management District* Healthcare District of Palm Beach County* South Broward Hospital District (Memorial Health System)* denotes current client READY TO CONTINUE TO MEET YOUR NEEDS We thank you for your public service and continued leadership to our community during this unprecedented period. As you know firsthand, now more than ever, this is not a time for more disruption — it's a time for leadership. During the past eight years, RSM has set the bar for unparalleled expertise and unparalleled service. We stand ready to continue to bring that high level of commitment to the City. Proven service you can count on...someone you can trust to not only get the job done but be your trusted advisor. Thank you once again for the opportunity to present our qualifications and we look forward to continuing to work with the great City of Miami. Respectfully, Bob Feldmann, Client Service Partner bob.feldmann@rsmus.com Anil Harris, Audit Engagement Senior Manager Anil.harrisPrsmus.com TABLE OF CONTENTS CERTIFICATION STATEMENT 1 MINIMUM QUALIFICATIONS 3 EXECUTIVE SUMMARY 11 PROPOSER'S RELEVANT EXPERIENCE, QUALIFICATIONS AND PAST PERFORMANCE 11 RELEVANT EXPERIENCE AND QUALIFICATIONS OF KEY PERSONNEL AND SUBCONTRACTORS 35 PROPOSER'S APPROACH TO PROVIDING THE SERVICES REQUESTED HEREIN 61 PROPOSED FEE FOR SERVICES 90 APPENDICES 92 APPENDIX A —PEER REVIEW REPORTS 93 APPENDIX B—ADDENDA TO RFP 101 APPENDIX C—ADDITIONAL INFORMATION 110 The 9/30/21 ACFR for the City of Coral Springs is being provided electronically as a separate upload with the proposal. The report can also be found at https://www.coralsprings.org/home/showdocument?id=16441 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 des- tination. 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 quot- ed prices. We (I) certify that we have read your solicitation, completed the necessary documents, and pro- pose 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 own- ers 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 para- graph and section). EXCEPTIONS: None We (I) certify that any and all information contained in this submission is true; and we (I) further certify that this submission is made without prior understanding, agreement, or connection with any corporation, firm, or person submitting a submission for the same materials, supplies, equipment, or service, and is in all respects fair and without collusion or fraud. We (I) agree to abide by all terms and conditions of this solicitation and certify that I am authorized to sign this submission for the submitter. Please print the following and sign your name: PROPOSER NAME: RSM US LLP ADDRESS: 801 Brickell Avenue, Suite 1050 Miami, FL 33131 PHONE: EMAIL: SIGNED BY: TITLE: +1305 442 8801 FAX: +1305 442 7478 bob.feldmannPrsmus,com CELL (Optional): 954 4017545 Partner DATE: 5/18/22 FAILURE TO COMPLETE, SIGN, AND RETURN THIS FORM SHALL DISQUALIFY THIS RESPONSE. CERTIFICATIONS Legal Name of Firm: RSM US LLP Proposer's Federal Employer Identification Number (FEIN) 42-0714325 Entity Type: Partnership, Sole Proprietorship, Corporation, Limited Liability Company, etc. Limited liability partnership Year Established/ if foreign, year authorized to do business in Florida: 1q)6 Office Location: City of Miami, Miami -Dade County, or Other 801 Brickell Avenue, Suite 1050 Miami, FL 33131 Business Tax Receipt / Occupational License Number: City of Miami Business Tax Receipt Account #135014/receipt #172160 Business Tax Receipt / Occupational License Issuing Agency: Miami -Dade County local business tax receipt — Robert Feldmann, CPA #6467674 Business Tax Receipt / Occupational License Expiration Date: 09/30/22 Will Subcontractor(s) be used? (Yes or No) Yes. Each subcontractor will assist RSM with the financial statement audit as needed. (1) Anthony Brunson P.A.; (2) Sanson, Kline, Jacomino, &Tandoc LLP; (3) Garcia, Espinosa, Miyares, Rodriguez, Trueba & Co., LLP If subcontractor(s) will be utilized, provide their name, address and the portion of the work they will be respon- sible for under this contract (a copy of their license(s) must be submitted with your bid response). If no subcon- tractor(s) will be utilized, please insert N/A.: Each subcontractor will assist RSM with the financial statement audit as needed. (1) Anthony Brunson P.A.; (2) Sanson, Kline, Jacomino, &Tandoc LLP; (3) Garcia, Espinosa, Miyares, Rodriguez, Trueba & Co., LLP Please list and acknowledge all addendum/addenda received. List the addendum/addenda number and date of receipt (i.e. Addendum No.1, 3/1/20). If no addendum/addenda was/were issued, please insert N/A. Addendum No.1- 5/6/22, Addendum No. 2 - 5/9/22, Addendum No, 3 - 5/13/22 Has Proposer reviewed the attached Sample Professional Services Agreement? Yes / No Yes Acknowledge that if award, Proposer will be required to execute the Professional Services Agreement in sub- stantially the attached form. In addition, Proposer must acknowledge that certain clauses (including #2 Term, #6 Audit and Inspection Rights and Records Retention, #8 Public Records, #9 Compliance with Federal, State and Local Laws, #10 Indemnification/Hold Harmless/Duty to Defend, #13 Termination; Obligation Upon Termination, #15 Nondiscrimination, and # 23 City Not Liable for Delays) are non-negotiable RSM US LLP acknowledges the above statement as required by the RFP. MINIMUM QUALIFICATIONS Include in detail, evidence that clearly demonstrates Proposer meets the minimum qualification requirements, pursuant to Section 2.6, Proposer's Minimum Qualifications. a. Be in good standing to practice before the Securities and Exchange Commissioner (SEC). RSM US LLP (RSM) is a licensed certified public accounting firm in good standing with the SEC and has all relevant licensing from state licensing boards as seen below. CORPORATIONS r, '. ,: Sri of fl-Armig wrbL rr Previous an List Next an List Return to Lis! Filing History. NoAu!horityInra No Partner Info NameHistark E_arch I Partnership Detail Limited Liability Partnership Name REF+',5 LLP Principal Address 303WICKER JFI','E S-E C-8CA2C _ Change Date: :3:01 2021 Filing Information Document Number LLPEI500:':EE FEIlEIN Number .2071452E File Dto 022401'1995 State IA Total Pages 150 Pag Es in Original Filing 54 Florida Partners 0 Tata I Partners 371 Status ACTIVE Effective Date NONE Expiration Date NONE Name History 0002 Mailing Address REF' '„ S LLP 801NICC__=TMALL SUITE 1 FIINNEA CJS. MN.5E4222520 Change Date: :":4'2f 2013 Registered Agent CCF=C: ATI,]F, SERVICE CCN1PAFEY 120- I-AVE 3T=EE' TALI=.-ASSEE=L 3 b. Be an active registered corporation with the State of Florida Department of State, Division of Corporations. RSM is a limited liability partnership registered with the State of Florida Department of Business and Professional Regulations. Our license number is ADP004384 — see license copy below. dbp rtment of Business & ional Regulation ONLINE SERVICES LICENSEE DETAILS Licensee Information Apply for a License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Acbvity List Search HOME CONTACT US MY ACCOUNT 5:27: 29 AM 5/15/2022 Name: RSM US LLP {Primary Name) Main Address: 30 SOUTH WACKER DRIVE SUITE 3300 CHICAGO Illinois 60606 County OUT OF STATE License Mailing: 801 NICOLLET MALL SUITE 1200 MINNEAPOLIS MN 55402 County: OUT OF STATE License Information License Type: Rank: License Number: Status: Licensure Date: Expires: FIRM CPA Firms ADP004384 Current 0310511984 12/3112023 Special Qualifications Qualification Effective Partnership 101010013 Alternate Names View Related License Information View License Complaint 4 c. Have at least one general partner who is a certified public accountant of the State of Florida, pursuant to Florida Statue 473.309 (CPA). RSM and its individually licensed certified public accountants are regulated by a number of state and federal requirements. All partners and managers in the firm are CPAs. All CPAs must be licensed in the state in which their office is located. Our licensing department ensures that our firm and its individual employees are in compliance with the licensing requirements in the states where active firm and individual licenses are held. A copy of Bob Feldmann's (client service partner) license with the state of Florida follows. d br a zi! moment of Business & ii3nal Regulation ONLINE SERVICES Apply for a License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search LICENSEE DETAILS Licensee Information Name: Main Address: County: License Location: County: HOME Cr FELDMANN, ROBERT RAYMOND {Primary Name) 2734 OAKBROOK DRIVE WESTON Florida 33332 BROWARD 2734 OAKBROOK DR WESTON FL 33332 BROWARD License Information License Type: Rank License Number: Status: Licensure Date: Expires: Certified Public Accountant CPA AC0023373 Current,Active 09111/1991 12131 /2023 Special Qualifications Qualification Effective Alternate Names 5 d. Have a minimum of two (2) full-time CPA's who are employed by Proposer and as- signed to the City of Miami audit team. In addition to Bob Feldmann (client service partner) as previously discussed, the City of Miami audit team will also include Anil Harris (senior manager), Sardou Mertilus (manager) and Alex Auguste (manager). Anil, Alex and Sardou are licensed CPAs in the state of Florida. See copies of their licenses below: dborDecent of Business & Tonal Regulation ONLINE SERVICES LICENSEE DETAILS Licensee Information Apply fora License verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Fund Exam Information Unicensed Activity Search AB&T Delinquent Invoice & Activity List Search Name: HARRIS, ANIL ti,maryname) Main Address: 669 NW 105TH DRIVE CORAL SPRINGS Florida 33071 County: BROWARD License Mailing: 669 NW 105TH DRIVE CORAL SPRINGS FL 33071 County: BROWARD License Information License Type: Certified Public Accountant Rank: CPA License Number: AC30125 Status: Current,Active [footsore Date: 10131/2005 Empties: 12/3112022 Special Qualifications Qualification ENecliv Alternate Names Florida rDefent Of Business &pro iorlal RegDlatla ONLINE SERVICES LICENSEE DETAILS Licensee Information Apply fora License Verity a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search d F.oi Trio r DepDaa[tment of egulati Eff Prglessional Regulation ONLINE SERVICES LICENSEE DETAILS Licensee Information Apply for a License Verify a Licensee View Food & Lodging InspeUions Fria a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search Name: MERTILUS, SARDOU [Primary Name) Main Address: 6526 SW 26 5T MIRAMAR Florida. 33023 County. BROWARD License Information License Type: Certified Public Accountant Rank: CPA License Number: AC51675 Status: Cument,Active Licensure Date: 06615i2017 Expires: 121310022 Special Qualifications Qualification Effective Alternate Names Name: AUGUSTE, ALEX DONAHUE (Primary Name, Main Address: 3204 SE 7TH COURT HOMESTEAD Florida 33033 County: DADE License Information License Type: Certified Public Accountant Rank CPA License Number: AC50760 Status: Current,Active Licensure Date: 121150016 Expires: 121310023 Special Qualifications Qualification Effective Alternate Names 6 e. Have no record of pending lawsuits, bankruptcy, or criminal activities involving moral turpitude and shall not have any conflicts of interest with the City. RSM has no recorded pending lawsuits, bankruptcy, or criminal activities involving moral turpitude and no conflicts of interest with the City. f. Have an adequate organization, facility(ies), equipment and personnel to ensure prompt and efficient services for the City (prior to recommendation of an award, the City shall reserve the right to inspect the same and the Proposer's overall financial condition and/or to take any action deemed necessary to determine the Proposer's ability to perform in accord with the specifications, terms and conditions of this RFP. As a limited liability partnership, RSM US has no requirement to prepare financial statements for external release. We affirm, however, that RSM has the capacity —both in size and financial strength —to serve our clients, as illustrated by the following: Founded in 1926, today RSM US is the fifth largest accounting, tax and consulting firm in the United States, as ranked in Accounting Today's 2022 Top 100 Report. For the most recent fiscal year ended April 30, 2021, RSM reported revenue of $2.9 billion, an increase of 6.4% in comparison to the prior year. The average of our last three fiscal years of revenue is $2.7 billion. In addition to cash and short-term investments, RSM US maintains a revolving credit facility for operational and other borrowing needs, and on June 1, 2021, the firm issued $150 million in senior notes which are due in seven, ten and twelve years. The firm is also very well capitalized, with significant partner and principal investment by its 1,043 partners and principals. All partners and principals are individuals, and no one partner or principal has more than 1% of the total capital investment in the firm. A bank reference is as follows: US Bank Linda J. Perlick, Private Banking Associate 800 Nicollet Mall, Minneapolis, MN 55402 Phone: 612 303 3191 Email: Linda.PerlickPusbank.com As of May 1, 2021, RSM US LLP was assigned a low risk viability rating by Dun & Bradstreet (D&B). An independent D&B comprehensive credit report for RSM US LLP (DUNS # 07-348-2424) can be ordered via the D&B website. 7 RSM US and RSM Canada go to market together and together have 12,700 professionals in 84 cities and five locations in Canada. RSM US and RSM Canada are member firms of RSM International, a global network of independent audit, tax and consulting firms with more than 51,000 people across 123 countries. RSM International's combined global fee income was US$7.2 billion in calendar 2021. More than 120 countries 51,000 professionals ! ' - i 860 offices n $7.26B in combined fees g. Have auditors assigned to the City that have at least five (5) years of experience in governmental auditing, preferably municipal. The key team members assigned to the engagement for the City from in -charge level up, all have more than five (5) years of government auditing experience. Additional details regarding each team member's experience can be found on their resumes located in Section 5.e of this proposal. Team member/position Years Bob Feldmann, RSM client service partner 33 Heidi Hobkirk, RSM concurring review partner 20 Anil Harris, RSM audit senior manager 18 Sardou Mertilus, RSM audit manager 13 Alex Auguste, RSM audit manager 9 Anthony Brunson, subconsultant firm partner 38 Richie Tandoc, subconsultant firm partner 29 Carlos Trueba, subconsultant firm partner 36 h. Have a current, valid license to practice public accounting in the State of Florida pursuant to Florida State Statute 473.315; RSM is a limited liability partnership registered with the State of Florida Department of Business and Professional Regulations. Our license number is ADP004384. The engagement partners and managers are also licensed to practice in the State of Florida. See copy of license in the previous section of this proposal. 8 i. Meet all appropriate guidelines for independence pursuant to Florida Statute 473.315 and Florida Administrative Order 61H121,001; RSM meets all appropriate guidelines for independence pursuant to Florida Statutes 473.315 and Florida Administrative Order 61H121.001. Additionally, we are properly licensed to practice in the State of Florida. j. Have auditors assigned to the City that have successfully completed the number of required hours of continuing professional education for CPA's engaged in governmental auditing pursuant to Florida Statute 473.312 and Generally Accepted Government Auditing Standards ("GAGAS"') (Yellow Book); All CPAs assigned to the engagement have properly obtained CPE in governmental accounting required by Florida Statutes and GAGAS. A schedule of CPE hours completed for the period from 1/1/20 to 4/28/22 for the key personnel assigned to the engagement follows: Accountants Bob Feldmann Heidi Hobkirk Yellow Book 59.2 219.3 Total Hours 98.7 318 Anil Harris 79 106.7 Sardou Mertilus Alex Auguste 118 93.1 179 117.4 Brian Schebler 207 282.1 Brett Friedman 142 Linda Abernathy 92 Anthony Brunson, subconsultant 77 203 135 138 Richie Tandoc, subconsultant Carlos Trueba, subconsultant 24 93 40 98 Specialist Alexandra Lorie Steve LaPlant Yellow Book Total Hours 17.5 137.5 N/A* 40 David Luker N/A* 70.5 Wanda Archy Tim Ellenwood N/A* 136 N/A* 91.8 **Given the nature of the services being performed by the specialist, yellow book CPE is not required. However, each individual has sufficient training in their areas of speciality to comply with professional standards. k. Have completed an external quality control review (peer review), without a failing score, within the past three (3) years in accordance with GAGAS. Our firm is subject to the triennial peer review requirements of the American Institute of Certified Public Accountants (AICPA). The peer review focuses on the firm's non -SEC audit practice and is conducted by another licensed CPA firm. RSM US LLP's system of quality control for the accounting I RSM US LLP received the top and auditing practice applicable to engagements not peer review rating of pass. subject to PCAOB permanent inspection in effect for the year ended April 30, 2019, was subject to peer review by the firm of BKD, LLP. Under the peer review standards, firms can receive a rating of pass, pass with deficiency(ies), or fail. RSM US LLP received a peer review rating of pass. Copies of our most recent peer review reports are included in the Appendix of this proposal. Additionally, neither Proposer, nor any individual member, officer, or stockholder of Proposer shall be in arrears or in default of any debt or contract involving the City (as a party to the conflict or otherwise), nor have failed to perform faithfully on any previous contract with the City. Neither RSM, the subconsultants, nor any member of the audit team have failed to perform faithfully on any previous contract with the City. 84 cities in the United States and five locations in Canada Founded in 1926 1-1 $2.9B in revenue Nearly 13,000 professionals 10 EXECUTIVE SUMMARY Please refer to the Transmittal letter at the beginning of this proposal as the executive summary. PROPOSER'S RELEVANT EXPERIENCE, QUALIFICATIONS AND PAST PERFORMANCE a. Describe the Proposer's organizational history and structure, provide a brief history of the firm, including years Proposer/firm has been in business providing a similar service(s), and indicate whether the City has previously awarded any contracts to the Proposer/firm. ABOUT US Our founder Ira B. McGladrey had a vision to build a great accounting firm with a solid foundation of client service. RSM US LLP traces its history to 1926 when the I.B. McGladrey Company was established through the purchase of a seven -person office in Cedar Rapids, Iowa, and a one- man practice in Davenport, Iowa. Over the years, McGladrey grew his firm both organically and by acquiring firms like his own — with down-to-earth attitudes and roots in the community. We continued this trend of joining forces with like-minded firms to become the fifth largest provider of audit, tax and consulting services in the U.S. and the leading firm focused on the middle market. The principles on which McGladrey founded his firm are the foundation of RSM's past success and our future strategy. CURRENTLY YOUR AUDITORS RSM currently serves as the City's auditors for the period from 2014 through 2021 and previously provided external audit services to the City of Miami for the period from 2007 through 2010. The City will continue to be served by Bob Feldmann as the client service partner, Anil Harris as the engagement senior manager, and Sardou Mertilus and Alex Auguste as the engagement managers. These key team members are based right here in South Florida, and since they are currently serving the City, continuing a relationship with RSM will result in less disruption to the City, an efficient audit process, and will allow the City to continue to meet its reporting deadlines in these uncertain times that have resulted from the global pandemic. Additionally, our service philosophy is focused around understanding your needs and being your first choice advisor. Moving forward with our relationship will only further benefit the City as we already have a deep understanding of your complex operations and needs. 11 1 Keeping your existing team in place results in less disruption to the City and your staff. QUALIFICATIONS TO INSTILL CONFIDENCE We appreciate the economics and politics facing our public sector clients as they manage funding and protect resources and the public interest —and believe the following qualifications are critical in serving them: We serve more than 2,500 public sector clients, including over 550 federal, state and local government units. Our experience across multiple and varied industries means RSM responsively delivers proven technology, accountability, compliance and transparency required in the current challenging government environment. RSM government service specialists leverage business experience at local levels and are informed about market conditions, industry issues and business trends that may affect federal agencies, as well as state and local governments. We also have active representation on standard setting committees. RSM clients vary in size and complexity, with budgets ranging from two million to multi -billion dollars, and include ports, cities, counties, towns, school districts, authorities, agencies, colleges and universities, many of which have turned to RSM for a host of financial management and technology solutions. Largest firm in Florida dedicated to performing audits of local governments. RSM fully understands the challenges of the public sector from technology and operations to board training and financial projections. Based on our deep industry experience, we are able to provide innovative and valuable insights that help our clients protect public interest. COLLABORATION The following is an overview of the subconsultant firms whom we have a long standing and solid relationship collaborating. Anthony Brunson, P.A. (ABPA) ABPA will be a subconsultant on the City's audit. ABPA has been a subconsultant auditor for the City of Miami engagement under the supervision of RSM for the fiscal years 2014 through 2021. The firm's managing partner, Anthony Brunson, is a recognized public sector industry expert and has provided certified public accounting services to governments/nonprofits since 1978. He has been honored as an "Outstanding Entrepreneur" and community leader on several occasions. ABPA is a member of the AICPA Government Audit Quality Center, the Government Finance Officers Association (GFOA), and Florida Institute of Certified Public Accountants (FICPA). ❑0❑ 000 000 000 000 m Following a career with PriceWaterhouse and one of the largest African American firms in Florida, Anthony Brunson has provided accounting and consulting services in the State of Florida since 1991. Formerly, a member of a top 25 accounting and consulting firm, Anthony Brunson led his former firm in performing 20,000+ hours annually serving audits that satisfied governments and nonprofits. With offices in Miami and Miramar, ABPA maintains a staff of professionals who are experienced governmental auditors. ABPA combines professionals with distinctive industry knowledge and the passion to provide exceptional personal service. ABPA has the capability to provide quality oriented, efficient and cost effective audits. All staff members are employees of ABPA and generally hold master's degree or CPA certificates. Sanson, Kline, Jacomino & Tandoc, LLP (SKJT) SKJT will be a subconsultant on the City's audit. SKJT has been the subconsultant auditor for the City of Miami audit engagement for the fiscal years 1996 through 2000, fiscal year 2003, and fiscal years 2007 through 2021. SKJT has been performing audits of governmental entities for over 35 years, including audits of municipalities, counties, special districts, school districts, and quasi -governmental agencies. SKJT was founded and incorporated as Sanson, Kline, Jacomino & Company, LLP (SKJ) on January 7, 1978 by two former partners and one former manager of Alexander Grant & Co. (currently known as Grant Thornton, LLP). In 1998, SKJ became a limited liability partnership and provided professional services to numerous governmental, nonprofit and commercial entities for over 41 years. In 2011, SKJ merged with Gamarra & Associates, LLC and changed its name to Sanson, Kline, Jacomino, Tandoc & Gamarra, LLP and later Sanson, Kline, Jacomino & Tandoc, LLP (SKJT) The firm's assurance and advisory practice is composed of 70% of engagements in the governmental and nonprofit industry, and 30% in the commercial industry. 13 SKJT is licensed and authorized, as a CPA firm to perform audit, accounting, and tax services, by the State of Florida Board of Accountancy and is in good standing with the State Board. SKJT is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. All partners and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. Also, SKJT is a Minority Business Enterprise and/or Small Business Enterprise certified by numerous governmental agencies, including Miami -Dade County and the State of Florida. Garcia, Espinosa, Miyares, Rodriguez, Trueba & Co., LLP (GEMRT) GEMRT will be a subconsultant on the City's audit. GEMRT, formerly Rodriguez, Trueba & Co. (RTC) has been a subconsultant auditor for the City of Miami engagement under the supervision of RSM for the fiscal years 2014 through 2021. For over thirty years, GEMRT has provided high -quality financial and management services to a diverse and successful client base. They are dedicated to helping clients develop successfully through the opportunities and obstacles they face as they seek to compete more effectively, to boost objectives and expectations, to improve systems and procedures —but most importantly, to achieve significant and sustained growth. In addition to customary accounting, audit, and tax work, GEMRT offers a variety of value-added services, including payroll, bookkeeping, financial outsourcing, and management consulting. As an innovative and highly professional certified public accounting and consulting firm, GEMRT serves as a valued adviser to its clients by providing guidance on important operational and individual matters in both the public and private sectors. b. Provide a list of all principals/owners and directors, As of April 30, 2021, RSM employed 72 partners/principals and 65 directors in the state of Florida and 1,043 over across the firm. Our Miami office employs 9 partners/principals and 12 directors. A list of the partners/principals/directors in our Miami office and subconsultant firms follows: RSM Partners/ Principals Bob Feldmann John Archer Carl Ashgar Carlos Bravo Carlos Hernandez Sergio de la Fe Patricio Perez Jason Alexander Art Giacosa RSM Directors George Allen Wanda Archy Angel Cabrera Alexandra Cancio Tom Eastlake Nicolas Falquez Luis Alfredo Galarza Jack Gonzalez Alexandra Lorie Jeremy Rose Amy Turner Lynn Faldes ABPA Principal Anthony Brunson SKJT Partners Richie Tandoc, Alfredo Jacomino MRT Partners Roy Garcia Rafael Espinosa, Leonardo Miyares Mariano Rodriguez Carlos Trueba Jarnette Rodriguez Juan Carlos Gonzalez 14 c. Provide detailed, relevant auditing experience of the firm for a minimum of five (5) consecutive years, particularly governmental auditing experience. Include any municipal audit experience including utility and grant audits. RSM Florida offices have provided external audit services to the following clients within the past five (5) years: RSM Client name Description Contract term CITIES City of Miami Annual audit (GFOA Cert.), federal & state single audits and special reports 2007 — 2010 2014 — 2021 Bal Harbour Village City of Coral Gables Annual audit (GFOA Cert.), federal & state single audits and audit of utility funds Annual audit (GFOA Cert.), federal & state single audits, and audit of utility funds 2016 — 2027 2004 — 2022 City of Coral Springs Annual audit (GFOA Cert.), federal & state single audits, City pension plans, CRA audits, and audit of utility funds 2006 — 2025 City of Lake Worth Beach City of Miami Beach City of North Miami Annual audit (GFOA Cert.), Federal & state single audits, CRA audits and audit of utility funds Annual audit (GFOA Cert.), federal & state single audits, audit reports for City, blended component units, major enterprise funds, and audit of utility funds Annual audit (GFOA Cert.), federal & state single audits, landfill report, and audit of utility funds 2020 — 2024 2006 — 2016 2019 — 2023 2016 — 2020 City of Tamarac Annual audit (GFOA Cert.), federal & state single audits and audit of utility funds 2016 — 2022 City of Tampa City of West Palm Beach Annual audit (GFOA Cert.), federal & state single audits, and audit of utility funds Annual audit (GFOA Cert.), federal & state single audits and audit of utility funds 2016 — 2020 2016 — 2019 COUNTIES Miami -Dade County Broward County Annual audit (GFOA Cert.), federal & state single audits and various other reports Annual audit (GFOA Cert.), federal & state single audits, COs reports and various other reports 2011— 2022 2017 — 2026 Hillsborough County Annual audit (GFOA Cert.), federal & state single audits, COs reports and various other reports 2019 — 2024 Martin County Palm Beach County Annual audit (GFOA Cert.), federal & state single audits, COs reports and various other reports Annual audit (GFOA Cert.), federal & state single audits, COs reports and various other reports 2012 — 2017 2006 — 2024 SCHOOL DISTRICTS District School Board of Collier County School Board of Miami -Dade County School District of Palm Beach County Audit of Internal Accounts Annual audit (GFOA Cert.) and federal single audits Annual audit (GFOA Cert.) and federal single audits 2012 — 2020 2011— 2023 2014 — 2026 AIRPORTS, TRANSPORTATION SYSTEMS AND PORTS Miami Parking Authority Canaveral Port Authority Florida Turnpike System Hillsborough County Aviation Authority (Tampa Intl Airport) Jacksonville Aviation Authority Jacksonville Port Authority Annual audit Annual audit Annual audit Annual audit Annual audit Annual audit 2007 — 2023 2016 — 2023 2014 — 2024 2016 — 2026 2014 — 2020 2010 — 2022 ABPA The following is a select list of governmental and non-profit audit clients that ABPA has been engaged in the last five years, either in the capacity of primary auditor or subcontract auditor: FEDERAL AND STATE SINGLE AUDIT SERVICES City of Miami Gardens, Florida City of North Miami, Florida Clerk of the Circuit and County Courts of Broward County Florida City of Miami City of Miami Gardens, Florida City of Miami General Employees' and Sanitation Employees Retirement Trust and Other Managed Trusts City of Miami James L. Knight Center City of Miami Sports & Exhibition Authority City of North Miami, Florida City of North Miami Beach, Florida City of Opa-Locka, Florida Broward County Property Appraiser's Office CareerSource Broward Broward County Broward County School Board Miami -Dade County School Board Miami -Dade County South Florida Regional Transportation Authority (Tri- Rail) South Florida Workforce Investment Board (dba CareerSource South Florida) Broward Housing Finance Authority Clerk of the Circuit and County Courts of Broward County, Florida Clerk of the Circuit and County Courts of Miami -Dade County, Florida L AUDIT OF SELECTED UNITS OR OTHER SERVICES Bal Harbour Village City of Fort Lauderdale, Florida City of North Miami, Florida Miami Parking Authority Florida Memorial University University of Miami University of Fort Lauderdale 16 SKJT The following is a select list of governmental and non-profit audit clients that SKJT has been engaged in the last five years, either in the capacity of primary auditor or subcontract auditor: FINANCIAL STATEMENT AUDITS Alzheimer's Association SE FI. Chapter, Inc. Bayfront Park Management Trust Bacardi Family Foundation, Inc. Boynton Beach Community Red. Agency Broward Housing Solutions, Inc. Catholic Charities Legal Services, Inc. City of Hialeah, Florida City of Miami, Florida City of Miami Com. Redevelopment Agencies Coconut Grove Business Improvement District CubaNet News, Inc. Development Research Center, Inc. First Call For Help of Broward, Inc. Foundation For Human Rights in Cuba, Inc. Kristi House, Inc. Latin Chamber of Commerce of USA, Inc. Miami Homes for All, Inc. Miami -Dade County General Segment Miami -Dade County Industrial Dev. Authority Miami -Dade Expressway Authority Miami -Dade Transit Miami Sports & Exhibition Authority Miami Workers Center, Inc. New Florida Majority, Inc. New Florida Majority Education Fund, Inc. Ophthalmology Research Foundation, Inc. Roseaire Retreat, Inc. School Board of Miami -Dade County School District of Palm Beach County Virginia Key Beach Park Trust Washington Avenue Business Imp. District Wynwood Business Improvement District FEDERAL AND STATE SINGLE AUDIT SERVICES Bacardi Family Foundation, Inc. Boynton Beach Community Red. Agency Broward Housing Solutions, Inc. Catholic Charities Legal Services, Arch. of Mia City of Coral Springs, Florida City of Miami, Florida City of Pompano Beach, Florida First Call For Help of Broward, Inc. Foundation for Human Rights in Cuba, Inc. Kristi House, Inc. Latin Chamber of Commerce of USA, Inc. Miami -Dade County Aviation Department Miami -Dade County General Segment Miami -Dade Expressway Authority Miami -Dade Transit Public Health Trust School Board of Miami -Dade County School District of Palm Beach County GEMRT The following is a select list of governmental and non-profit audit clients that GEMRT has been engaged in the last five years, either in the capacity of primary auditor or subcontract auditor: FINANCIAL STATEMENT AUDITS City of Doral City of Miami City of Sweetwater City of West Miami Town of Miami Lakes Broward County Broward County Aviation Broward County Port Everglades Miami -Dade County Clerk of the Courts Miami -Dade County School Board Miami -Dade County Allapattah Community Action, Inc. Allapattah Housing, Inc. Career Source of South Florida Miami Rescue Mission Clinic Our Pride Academy, Inc. Sunshine Gasoline Distributors, Inc. and Affiliates URBE University Behavioral Science Research Corporation d. Provide a list of clients that have discontinued use of Proposer's services within the past two (2) years and indicate the reasons for the same. The City reserves the right to contact any reference as part of the evaluation process. RSM RSM fulfilled its obligations under the terms of its agreements the City of North Miami, FL and City of Tampa, FL. The Cities subsequently went through their normal competitive solicitation process and selected another firm to perform its audit services beginning in 2021. RSM fulfilled its obligations under the terms of its agreement with the City of West Palm Beach, Florida. The City subsequently went through their normal competitive solicitation process and selected another firm to perform its audit services beginning in 2020. ABPA ABPA has not had services discontinued by any clients within the past two years. SKJT The following is a list of clients in the past two years that SKJT no longer provides audit services to and the reason for the change: Conducted financial statement audit and Federal single audit for Bacardi Family Foundation, Inc. (non-profit entity) subsequently no longer met the threshold requirement for an audit. Conducted financial statement audit for Security Premium Finance (commercial entity) and the company was sold. GEMRT GEMRT has not had any clients that have discontinued use of their services within the past two years. e. Provide documentation of the firm's good standing to practice before the Securities and Exchange Commission. RSM sEc As a professional accounting firm, RSM is subject to policies and!„� requirements imposed by the American Institute of Certified Public Accountants, the state Boards of Accountancy (or T. equivalents) in each state in which we operate, the Securities Exchange Commission, the Public Company Accounting Oversight Board, the Internal Revenue Service, and numerous other organizations and independent bodies providing oversight and credentialing of specific services. We have extensive policies and procedures at the enterprise level and each line of business and service offering addressing such requirements. 8 lilililili n nnnnn 1, n ililililil A screen shot of RSM's current license with the State of Florida Department of Business and Professional Regulation is being provided to evidence the firm's good standing with the aforementioned agencies and regulatory bodies. d Florida z) ONLINE SERVICES Apply for a License Verify a Licensee View Food 8 Lodging Inspections File a Complaint Continuing Education Course Search Derrartment of Business & ProfesSlanal Regulation View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search LICENSEE DETAILS Licensee Information Name: Main Address: C ounty: License Mailing: C aunty: RSM US LLP (Primary Name) 30 SOUTH WACKER DRIVE SUITE 3300 CHICAGO Illinois 60606 OUT OF STATE 801 NICOLLET MALL SUITE 1200 MINNEAPOLIS MN 55402 OUT OF STATE License Information License Type: FIRM Rank: CPA Firms License Number: ADP004384 Status: Current Licensure Date: 0310511984 Expires: 1213112023 Special Qualifications Qualification Effective HOME CONTACT US MY ACCOUNT 9:27.:29 A M 5/1612022 Partnership 1010112013 Alternate Names View Related License Information View License Complaint 19 ABPA A screen shot of ABPA's current license with the State of Florida Department of Business and Professional Regulation is being provided to evidence the firm's good standing with the aforementioned agencies and regulatory bodies. dbpr=a = al Regulation ONLINE SERVICES LICENSEE DETAILS Apply fora License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AE&T Delinquent Invoice & Activity List Search Licensee Information HOh Name: ANTHONY BRUNSON PA {Primary Name) Main Address: 3350 SW 148TH AVENUE SUITE 110 MIRAMAR Florida 33027 County: BROWARD License Location: 3350 SW 148 AVE SUITE 110 MIRAMAR FL 33027 County: BROWARD License Information License Type: FIRM Rank: CPA Firms License Number: AD68458 Status: Current Licensure Date: D712312014 Expires: 12/3112023 Special QrraTifications Qualification Effective Corporation 071280014 Alternate Names SKJT A screen shot of SKJT's current license with the State of Florida Department of Business and Professional Regulation is being provided to evidence the firm's good standing with the aforementioned agencies and regulatory bodies. d Rurida rrtment B.ness ortal Reg alataon ONLINE SERVICES Apply fora License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search HOME CONTACT US LICENSEE DETAILS 9:35 Licensee Information Name: Main Address: County: SAN SON, KLINE, JACOMINO & TANDOC, LLP {Primary Name) SKJ&T (DBA Name) 5805 BLUE LAGOON DRIVE SUITE 145 MIAMI Florida 33126 DADE License Location: 5805 BLUE LAGOON DRIVE SUITE 145 MIAMI FL 33126 County: DADE License Information License Type: FIRM Rank: CPA Firms License Number: ADQ410184 Status: Current Licensure Date: 01!1 Gf1984 Expires: 1213112023 Special Qualifications qualification Effective Corporation 11130/2011 Alternate Names 21 GEMRT A screen shot of GEMRT's current license with the State of Florida Department of Business and Professional Regulation is being provided to evidence the firm's good standing with the aforementioned agencies and regulatory bodies. ONLINE SERVICES LICENSEE DETAILS Appty for a License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search Licensee Information 9:36:36 AM 5/16/2022 Name: Main Address: County: GARCIA, ESPINOSA, MIYARES, RODRIGUEZ, TRUEBA & CO. LLP (Primary Name) GEMRT (DEA Name) 2600 S DOUGLASS ROAD SUITE 300 CORAL GABLES Florida 33134 DADE License Information License Type: FIRM Rank: CPA Firms License Number: AD70571 Status: Current Licensure Date: 03104/2019 Expires: 12131/2023 Special Qualifications Qualification Effective Partnership 03/04/2019 Alternate Names 22 f. Provide location of the office from which the audit will be conducted. RSM The audit will be conducted from our Miami, Florida office located at 801 Brickell Avenue, Suite 1050, Miami, FL 33131. Subconsultant firms ABPA's offices are located at 801 Brickell Ave., Suite 800, Miami, FL 33131 SKJT's offices are located at 5805 Blue Lagoon Drive, Suite 145, Miami, FL 33126 GEMRT's offices are located at 2600 S. Douglas Road, Suite 800, Coral Gables, FL 33134 g. 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 City reserves the right to contact any reference as part of the evaluation process. At least one copy of a ACFR from one of the references shall also be submitted. In the event that a firm has been formed so recently that no government auditing references are available, the Proposer shall state the same in the response to the RFP. If available, the Proposer shall also submit governmental auditing references for any predecessor firms. RSM RSM as the prime contractor, provided external audit services to the following clients within the past five (5) years, which are similar in size and/or scope to that of the City of Miami. Client Contact Contract Value Term Broward County, FL 115 S. Andrews Ave., Room 513 Ft. Lauderdale, FL 33301 George Tablack Chief Financial Officer 954 357 7130 $ 8,448,190 2017 — 2026 Miami -Dade County, FL 111 N.W.1st Street., Suite 2550 Miami, FL 33128 Leany Perez Assistant Controller 305 375 5095 $ 9,540,000 2011- 2022 City of Coral Gables, FL 405 Biltmore Way Coral Gables, FL 33114 Diana Gomez $ 2,569,075 2004- Finance Director 305 460 5275 2022 City of Coral Springs, FL* Kim Moskowitz $2,914,500 2006 — 9500 W. Sample Road Finance Director 2025 Coral Springs, FL 33065 954 3441092 City of Tamarac, FL Christine Cajuste $ 745,500 2016- 7525 NW 88th Avenue Director of Finance 2022 Tamarac, FL 33321 954 597 3553 *ACFR is being provided electronically for the City of Coral Springs. The 9.30.21 financial statements are available electronically at https://www.coralsprings.org/home/showdocument?id=1641 ABPA The following is a select list of engagements within the last five years similar in scope of services to those requested by the City. ABPA Clients Contact Contract Value Term City of Miami Gardens 18605 NW 37th Ave. Miami Gardens, FL 33056 Financial statement audit and single audit Craig Clay Assistant City Manager 305 622 8800 $ 65,000 annually 2014 — present City of Miami General Employ- Edgard Hernandez $ 64,000 2014- ees' and Sanitation Employees Pension Administrator annually present Retirement Trust (GESE) 305 4412300 2901 Bridgeport Avenue Coconut Grove, FL 33133 Financial statement audit and single audit Miami -Dade Clerk of Courts Margaret Enciso $ 88,000 2016- 601 N.W.1st Court, Suite 1942 Finance Director annually present Miami, FL 33136 786 469 2408 Financial statement audit City of North Miami Mr. Miguel Augustin, CPA $ 94,500 2021- 776 NE 125th Street 1st Floor Finance Director annually present North Miami, FL 33161 305 893 6651 X12401 Financial statement audit and single audit Clerk of the Circuit County Jeffery Sutton, Esq. $ 55,000 2014- Court Broward County, FL Finance Director annually present 201 SE 6th Street, Suite 18120 954 8316244 Fort Lauderdale, FL 33301 Financial statement audit SKJT The following is a select list of engagements within the last five years similar in scope of services to those requested by the City. SKJT Contact Contract Value Term City of Miami Commu- nity Redevelopment Agencies (Component Units of the City of Miami) 1490 NW 3 Ave., Suite 105 Miami, FL 33136 Financial statement audit and agreed -upon procedures Miguel Valentin Finance Officer 305 679 6810 $1,039,500 2003- 2022 Bayfront Park Management Jose Solano $ 275,500 2008 — Trust (A Component Unit of the Executive Director 2020 City of Miami) 305 358 7550 301 N. Biscayne Boulevard Miami, FL 33132 Financial statement audit Boynton Beach Commu- Vicki Hill $ 334,000 2008 — nity Redevelopment Agency Director of Finance 2024 (Component unit of the City of 561600 9092 Boynton Beach) 710 N. Federal Highway Boynton Beach, FL 33435 Financial statement audit and single audit GEMRT The following is a select list of engagements within the last five years similar in scope of services to those requested by the City. GEMRT CLIENTS Contact Contract Value Term Town of Miami Lakes 6601 Main Street Miami Lakes, FL 33014 Financial statement audit and single audits City of Sweetwater 500 SW 109th Ave. Sweetwater, FL 33174 Financial statement audit and single audits Ismael Diaz Chief Financial Officer 305 364 6100 $ 257,500 2017- 2021 Anny Chez $ 490,000 2016 — Deputy Finance Director 305 2210411 2022 City of Doral Solangel Perez $ 256,000 2015 — 8401NW 53rd Terrance Assistant Finance Director 2019 Doral, FL 33166 305 593 6725 Financial statement audit and single audits h. Provide recent, current and projected workload for the Proposer and the City's account. The following chart presents the current and projected workload of the members assigned to the City's account: auditors assigned to engagement team Team Me mbe rand pole on Engagement Bob Feldmann Partner CIenl SenrKn Partner Client Seriix Partner Alll Harris Sr. Manager Manager on engagement I./wogs r on engagement Pa liner on engagement Pa Finer on engagement PaMer on engagement Pa Mer on engagement Pa Mier on engagement 12/542022. COM PCI COM Port MPA CS BHV TAM Sardou Mertil us Manager Meroger on engagement COM Manager on engagement CS Manager on engagement Aex Auguste. Manager Ste In-nharge on ergagement- Ifeneg=r on engagement Manager on engagement RSM- Staff SHJTG - Staff 1 SKJTG - Staff 2 SHJTG - Staff 3 ABRA - Staff I ABPA- Staff GEMRT- Staff COM BHV PBA 12'17I2022 COM PCI COM Port MPA CS BHV TAM 12/15''2022 COM PCI COM Part MPA CS BHV TAM COM COM Cs Cs 1122012/22 122023 1312023 11102023 COM COM COM COM PCI PCI PCI PCI COM COM COM Port MPA C S- BEN TAM CG CG COM COM cs BC COM 8C 112&2023 1130'2023 COM COM PCI PCI 2162023 2/1212023 21220/2023 COM COM COM PCI COM COM COM COM MPA EH,/ CG MPA CS BH TAM CG MPA CS TAM COM COM COM Cs Cs BC BC BC COIN BHV PBA coin COM CCM COM COM COM COM COM BHV BHV PBA PBA COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM CCM COM COM COM COM ENV COM COM COM Cale COM COM COM COM COM COM COM COM B BC BC COM COM COM COM 6HV COM COM COM COM COM COM COM coin COM COM COM COM COM COM P6A PBA COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM COM 212712023 3M.'2023 712023 COM COM COM COM COM COM Port CB COM GOM Port COM COM COM COM CCM BC BC BC COM COM COM COM COM COM Month of April Ali COM COM COM COM COM COM COM COM COM 011ent Key BHV BC COM CG Bel Harbour Village Brbaafd County City.of Mami CitygTCoref Geb1e CS MPA PCI Port City of Coral Springs Miami Parking Autorty Porch Creek Bard of Indians Por<Mami PBA TAM Palm Beach County Airport Crlyol Ta memo I. Areas shaded in gray above indicate he reporting phase of the audit (FS p raga ratan by client. re 'ew. issue nce). 2 Note the Indvdua l ro les of to learn r e m berg o n each engagement tin-sherge. manager, pertre ]'es listed In the first column of the the r;. The Iere1 of ego rt for each clent listed is d l laled byte role asagred. Po r erampls, a manager Pia requires more hours than compered to the parter rola. 3 staff rrembarsasspnad to the CBsof Mbmisandtforrarbuatime pa rWabetaean December 20221hrosh Marsh 2023 willvmrksolg11100%l ontha CThh's audit in the perird asspned. 27 i. Provide a copy(s) of the two (2) most recent external quality control reviews (peer reviews) inclusive of reviews of specific government engagements. RSM's non -SEC audit practice is subject to the triennial peer review requirements of the AICPA. As specifically required by the standards for such reviews and our membership in the AICPA Governmental Audit Quality Center (GAQC), a representative sample of the approximately 1,000 audits that are performed annually in accordance with Government Auditing Standards, including approximately 600 single audits, were selected for review. The peer review focuses on the firm's non -SEC audit practice and is conducted by another licensed CPA firm. Under the peer review standards, firms can receive a rating of pass, pass with deficiency(ies), or fail. The results of RSM's two most recent external quality control reviews were as follows: Our firm is subject to the triennial peer review requirements of the American Institute of Certified Public Accountants (AICPA). The peer review focuses on the firm's non -SEC audit practice and is conducted by another licensed CPA firm. RSM US LLP's system of quality control for the accounting and auditing practice applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended April 30, 2019, was subject to peer review by the firm of BKD, LLP. Under the peer review standards, firms can receive a rating of pass, pass with deficiency(ies), or fail. RSM US LLP received a peer review rating of pass. RSM US LLP's system of quality control for the accounting and auditing practice applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended April 30, 2016, was subject to peer review by the firm of BKD, LLP. RSM US LLP received a peer review rating of pass. RSM's two most recent peer review reports are located in the Appendix of this proposal. SUBCONSULTANT FIRMS The two most recent peer reviews for each of the subconsultants, ABPA, SKJT and GEMRT, are included in the Appendix of this proposal. Each subconsultant firm received a peer review rating of pass in each in their respective peer review reports. j. Provide results of any federal or state desk reviews or field audits during the past three (3) years. RSM performs approximately 1,000 audits annually in accordance with Government Auditing Standards, approximately 300 of which are single audits. Every year, certain of these engagements are selected for either desk or quality control reviews by state or federal cognizant/oversight agencies. 28 Brian Schebler is a member of the AICPA Practice Monitoring Task Force When any issues arise, our national director of public sector services (who has over 35 years of compliance audit experience) is consulted. He works directly with the engagement teams to mitigate any issues raised in connection with these reviews. All issues raised during the last three years have been resolved to the satisfaction of the oversight agencies involved. Our own system of quality control also requires that the RSM national director of public sector services be consulted to mitigate any issues that might be internally identified relative to the quality of any prior audits performed by the firm. Any such issues identified in the last three years have also been resolved, when applicable, to the satisfaction of our national director and the oversight agencies involved. SUBCONSULTANT FIRMS ABPA has never had any federal or state desk reviews nor field reviews of its audits. SKJT has never had any federal or state desk reviews nor field reviews of its audits. GEMRT has never had any federal or state desk reviews nor field reviews of its audits. k, Describe the ability to provide the City with analysis of current developments of Governmental Accounting Standards Board (GASH) and Financial Accounting Standards Board (FASB) pronouncement. REPRESENTATION ON STANDARD -SETTING BODIES The City wants to be informed and understand the impact of regulatory challenges, and needs an auditing firm with a deep level of involvement with standard -setting bodies. We require all professionals who are CPA's to be members of the American Institute of Certified Public Accountants (AICPA), and we actively participate on various AICPA committees, task forces and expert panels, including the AICPA Auditing Standards Board, Professional Ethics Executive Committee, National Peer Review Committee, AICPA Governmental Audit Quality Center and AICPA State and Local Government Expert Panel. This participation provides immediate, first-hand knowledge of proposed and final standards and other developments affecting our clients and audit quality. RSM has also provided technical review services to the AICPA for a number of industry -related audit and accounting guides, risk alerts and other publications. w: Brian Schebler, RSM's national director of public sector services, is a past chair of the AICPA Governmental Audit Quality Center Executive Committee, where he was an initial and multi -term member. He continues to serve as the firm's Designated Audit Quality Partner. He is a member of the AICPA Practice Monitoring Task Force - Government and Compliance Audit Subgroup and participant in the AICPA Audit Quality Center Compliance Monitoring Task Force. He is serving his third term as a member of 29 the GAO Advisory Council on Government Auditing Standards and is also our firm's Single Audit Roundtable representative. He frequently presents training on behalf of the AICPA, serves as a member of industry -related task forces, assists with industry related publications, and is a former initial and multi -term member of the AICPA State and Local Government Industry Expert Panel. Current RSM representation on regulatory bodies includes: Brian Schebler GAO Advisory Council on Government Auditing Standards Past Chair of AICPA Governmental Audit Quality Center Executive Committee AICPA Practice Monitoring Task Force —Government and Compliance Audits Subgroup Jamie Klenieski AICPA National Peer Review Committee Center for Audit Quality Audit Quality Indicators Task Force Center for Audit Quality Internal Control over Financial Reporting Task Force Center for Audit Quality Independence Task Force Jason Kellogg Center for Audit Quality Cybersecurity Steering Committee AICPA Investment Companies Expert Panel Joe Adams Center for Audit Quality Governing Board AICPA Major Firms Group Joel Shamon Center for Audit Quality Advisory Council John Edwardson AICPA National Peer Review Committee AICPA Quality Control Materials Task Force AICPA Associations Task Force Michelle Horaney AICPA State and Local Government Expert Panel Sara Lord Chair of the AICPA Quality Management Standards Task Force Vice Chair of the Center for Audit Quality Professional Practice Executive Committee Vice Chair of the Center for Audit Quality Advisory Council Center for Audit Quality ISQM 1 Implementation Task Force AICPA Attestation Standards Task Force Tom Sneeringer AICPA Governmental Audit Quality Center Executive Committee RSM stays abreast and is aware of the activities of the various accounting and auditing standard - setting bodies such as the AICPA, GASS, FASS and the Auditor General of the State of Florida. We We actively participate in the maintain a close affiliation with professional groups standard -setting process. within the government industry, including the GFOA and FGFOA. 30 We actively participate in the standard -setting process through our membership affiliations and our process of responding to various exposure drafts issued by the GASB. Based on our experience and direct involvement with the standard setting bodies, RSM is in a unique position to provide the City with analysis of current accounting, auditing and financial reporting pronouncements and their potential impact on the City. As your auditors, this will allow us to keep the City apprised of emerging issues, including regulatory and technical developments that could affect financial reporting and business operations. A partial listing of upcoming GASBs and a brief explanation of their potential impact on the City are presented below. As your auditors we would have to audit the information presented in your financial statements including these revised disclosures: There has never been a greater need for audit and accounting expertise than right now. There are several significant new complex accounting standards required to be implemented over the next four years as follows: I fl_IRIuuiu ll ®:®®®®®®®El] ®e3®® ®®IM® GASB 87, Leases GASB 91, Conduit Debt Obligations GASB 92, Omnibus 2020 GASB 93, Replacement of Interbank Offered Rates GASB 94, Public -Private and Public -Public Partnerships and Availability Payment Arrangements GASB 96, Subscription -Based Information Technology Arrangements GASB 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans We are currently providing GASB 87, Leases implementation assistance to several of our South Florida clients including the City. GASB 96 may also have a significant effect depending on the nature of the City's technology arrangements which would be similar to GASB 87. GASB 91, 92, 93, 94 & 97 are not likely at this time to have a significant effect on the City. There are also significant proposed changes to the concepts of Revenue and Expense Recognition and to the Financial Reporting Model itself. These changes may result in substantial changes to how the City accounts for and records its activity as well as how the activity is reported in your annual comprehensive financial report (ACFR). Michelle Horaney is RSM's liaison with GASB board, serves on the AICPA State and Local Government Expert Panel and participates in the AICPA's Enhanced Oversight review program. As a national firm, RSM has representatives on the standard setting bodies and the AICPA State and Local Government Expert panel that can provide unique insights and technical assistance that goes beyond just reading the standards. Our professionals are involved in the discussions and understand the intent behind the various standards as well as have the ability to share input from our client base and seek further clarification where it is needed in order for our clients to appropriately implement the new standards. These resources, coupled with our strong local experienced personnel, can have a significant impact assisting the City to navigate through these important changes. RSM offers a comprehensive approach to adopting the new standards on an ongoing basis and to keep up with the rapid pace of the industry. Michelle Horaney is RSM's liaison with GASB board, serves on the AICPA State and Local Government Expert Panel and participates in the AICPA's Enhanced Oversight review program. Our solutions in this area will be customized to align with your needs. This approach, our depth of resources and expertise at a National level is another example of something that distinguishes RSM from the local or regional CPA firms. When switching to RSM the City will derive value from working with a more established and experienced firm with insights as to how to navigate the future changes as well as the increased complexities as a result of the pandemic on municipal operations and your citizens. I. Provide an affirmative statement that the firm is independent of the City as defined by the U.S. General Accounting Office's Government Auditing Standards. The firm shall also list and describe the firm's (or proposed Sub -Consultant's) professional relationships involving the City or any of its agencies for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit. RSM and the subconsultant firms ABPA, GEMRT and SKJT are familiar with the independence standards promulgated by the American Institute of Certified Public Accountants (AICPA) as well as those contained in Government Auditing Standards, issued by the Comptroller General of the United States. All firms unequivocally meet IIn all matters related to the audit work the independence requirements relevant to there is no independence conflict. audits of governmental units. In all matters relating to the audit work required by the City, RSM, ABPA, GEMRT and SKJT are free from personal and external impediments to independence, are organizationally independent and will maintain an independent attitude and appearance with respect to the audit of the City. 32 RSM, ABPA, GEMRT and SKJT are free of all obligations and interests that might or would conflict with the best interest of the City. RSM, along with our subconsultant partners, ABPA, GEMRT and SKJT have been providing external independent auditing services to the City for the past five years. These professional services do not constitute a conflict of interest relative to performing the proposed audit of the City, as such services are allowable in accordance with the independence standards promulgated by generally accepted auditing standards and the U.S. General Accounting Office's, Government Auditing Standards. m. Describe any litigation or proceeding against Proposer, its partners, managers, sub - consultants/ contractors and/or other key staff members, within the past five (5) years. Provide the circumstances and statuses of any disciplinary actions taken or pending against the Proposer, its partners, managers and/or other key staff members, by the state regulatory bodies or professional organizations or by any court or administrative agency which has ruled against its professional activities or performance. RSM US LLP is a national provider of accounting, tax and consulting services. Like other professional services firms, we engage in matters with legal and regulatory implications as a part of doing business. At any given time, most public accounting firms will have ongoing legal and regulatory activity. As is customary within the accounting profession and other professional practices, RSM does not disclose information pertaining to legal proceedings or investigations in process. RSM has never been a defendant in any Settlements and regulatory activity litigation or regulatory action arising out often involve matters that are bound by of professional services performed for the confidentiality agreements and orders state or for any city, county, school district, that prohibit comment. There are two municipality or special district in Florida. publicly disclosed Securities and Exchange Commission (SEC) consent orders issued in June 2018 and August 2019 related to our SEC practice, that were settled. However, RSM continues to be in good standing to practice before the SEC. Additionally, there are currently no pending or actual claims, or disciplinary actions that could reasonably be expected to impact our ability to serve our clients generally, or to provide the services contemplated by this proposal, specifically. In fact, we have never been a defendant in any litigation or regulatory action arising out of professional services performed for the state or for any city, county, school district, municipality or special district in Florida. 33 SUBCONSULTANT FIRMS ABPA, SKJT and GEMRT's partners, managers or other key staff members have not had any litigation or proceeding within the past five (5) years whereby by the state regulatory bodies or professional organizations or by any court or administrative agency which has ruled against the firm in any manner related to its professional activities or performance. n. Describe any current or pending litigation or proceeding involving Proposer, its partners, managers and/or other key staff members, and its professional activities or performance, if applicable. State the nature of the litigation, a brief description of each case, the outcome or projected outcome, and the monetary amounts involved. RSM Please refer to our response under item M above. SUBCONSULTANT FIRMS There are no current or pending litigation or proceeding involving ABPA, GEMRT and SKJT's partners, managers and/or other key staff members, and its professional activities or performance. o, Discuss any bankruptcies involving Proposer, its partners, manager, and/or other key staff members, if applicable. RSM There have been no bankruptcies involving the firm of RSM, nor any of its partners, managers or other key staff members. SUBCONSULTANT FIRMS There have been no bankruptcies involving ABPA, GEMRT and SKJT, or any of its partners, managers, and/or other key staff members. rO i L RELEVANT EXPERIENCE AND QUALIFICATIONS OF KEY PERSONNEL AND SUBCONTRACTORS PERFORMING SERVICES ENGAGEMENT TEAM MEMBERS The following chart represents the team that has been assigned to the City. L. Alexandra Lorie Director IT Specialist Steve LaPlant Director Actuary specialist Wanda Archy Cybersecurity Specialist Tim Ellenwood Employment Tax Specialist David Luker -11 Construction Cost Specialist City of Miami, FL Bob Feldmann Client Service Partner and RSM's National Public Sector Industry Leader Anil Harris Audit Engagement Senior Manager Sardou Mertilus & Alex Auguste Audit Managers RSM & Subconsultant Staff Heidi Hobkirk Concurring review Partner Anthony Brunson Richie Tandoc Carlos Trueba Subconsultant firm Partners Brian Schebler Brett Friedman Linda Abernethy Technical Resource Partners a. Provide copies of resumes and describe meaningful governmental auditing experience of partners, managers, key staff members, and other supervisory staff assigned to the City's account including names and overall work to be performed. The City reserves the right to contact any reference as part of the evaluation process. Brief overviews of the team's qualifications and experience required for this engagement are outlined below. Detailed biographies are included in Section 5.e. 35 MEET YOUR TEAM BOB FELDMANN, CPA CLIENT SERVICE PARTNER NATIONAL PUBLIC SECTOR INDUSTRY LEADER 30+ Years of experience leading multiple large governmental audits As your Client Service Partner and our national industry leader, Bob will ensure all services provided to the City are delivered in a timely and efficient manner. He will inform you on critical industry matters and promptly address questions and concerns. Drawing on his extensive experience serving governmental entities he will ensure the City receives the best resources and services from our firm. Notable engagements: Broward County, Palm Beach County, City of Miami, City of Coral Gables, City of Coral Springs, City of Miami Beach ANIL HARRIS, CPA AUDIT ENGAGEMENT SENIOR MANAGER 18 Years of experience in government audits Anil's value is derived from his focus on coordinating the audit efforts to maximize the efficiency of our audit approach while minimizing our impact on the day-to-day operations of the City. He is versed in efficiently performing audits in accordance with Government Auditing Standards, GASB, Uniform Guidance, Federal and State Single Audit Acts, and The Rules of the Auditor General of the State of Florida, as well as providing assistance to clients with the implementation of GASB 67, 68, 71 and 72. Notable engagements: Broward County, Miami -Dade County, City of Hollywood, City of Coconut Creek, City of Coral Springs, City of Miami, City of Miramar, City of Coral Gables SARDOU MERTILUS, CPA AUDIT ENGAGEMENT MANAGER 10+ Years of experience in government audits Sardou's value is derived from his experience with governments and the supervision of the audit staff. He is versed in efficiently performing audits in accordance with Government Auditing Standards, GASB, Uniform Guidance, Federal and State Single Audit Acts, and The Rules of the Auditor General of the State of Florida. He has previously served the City of Miami and focuses primarily on cities, counties, and school districts,. Notable engagements: Broward County, City of Miami, City of Tampa, City of Coral Gables, City of North Miami, City of Lake Worth Beach, City of Coral Springs, City of Tamarac 36 MEET YOUR TEAM ALEX AUGUSTE AUDIT MANAGER 9 Years of experience Alex will continue to serve on the engagement as the key liaison between the City and RSM staff members in a manner to help ensure the information flow from the client to the audit team is efficient. He will also facilitate the engagement fieldwork on a day-to- day basis. He will bring continuity to the audit, which will be a significant advantage to the City. Notable engagements: City of Miami, City of Coral Gables, City of Coral Springs, City of Hollywood, Bal Harbour Village, Miami -Dade County, University of Miami HEIDI HOBKIRK CONCURRING REVIEW PARTNER 20+ Years of experience Heidi will be responsible for reviewing all high -risk areas of the audit. Her years of experience and diverse list of clients served will make her a valuable technical resource to the City. She is versed in the financial and compliance -related requirements of government and education entities and has extensive experience in performing audits in accordance with Government Auditing Standards, Uniform Guidance, Federal and State Single Audit Acts and the Rules of the Auditor General of the State of Florida. Notable engagements: City of Miami, FL; Hillsborough County, FL: City of Boston, MA; City of Quincy, MA; City of Worcester, MA; Commonwealth of Massachusetts, Seminole Tribe of Florida TONY BRUNSON PARTNER, SUBCONSULTANT FIRM 35+ Years of experience Tony will use his many years of government and nonprofit audit experience to assist in the audit of the City. Using the knowledge he has garnered from serving on the City of Miami in the past, he will help ensure that all services are provided in a timely and efficient manner. Notable engagements: City of Miami, City of Miami Gardens, City of North Miami Beach, Miami -Dade County, City of Fort Lauderdale, Broward County, and Miami Parking Authority. 37 MEET YOUR TEAM RICHIE TANDOC PARTNER, SUBCONSULTANT FIRM 29 Years of experience Richie will continue to assist in the audit of the City. He will help ensure that all services are provided in a timely and efficient manner. He will be responsible for oversight and staffing of his firm's personnel assigned to the engagement and will be directly involved in providing audit services. Notable engagements: City of Miami, City of Coral Springs, City of Miami Midtown, City of Miami SEOPW CRA, Miami -Dade County General Segment CARLOS TRUEBA PARTNER, SUBCONSULTANT FIRM 35+ Years of experience Carlos will continue to assist in the audit of the City. He will help ensure that all services are provided in a timely and efficient manner. He will be responsible for oversight and staffing of his firm's personnel assigned to the engagement and will be directly involved in providing audit services. Notable engagements: City of Miami, City of South Miami, North Bay Village, City of Doral, City of West Miami, City of Sweetwater, and Miami -Dade County General Segment BRIAN SCHEBLER TECHNICAL RESOURCE PARTNER 29 Years of experience Brian will provide additional technical support and guidance pertaining to the technical compliance and financial aspects of the audit. Brian is one of many national resources that will provide technical training to the City by speaking at our seminars and webinars. Notable activities: Chair of the AICPA Single Audit Training and CPE Task Force, a member of the Comptroller General's Advisory Council on Government Auditing Standards, RSM's single audit roundtable representative, former member of the initial Executive Committee of the AICPA Governmental Audit Quality Center and the initial AICPA State and Local Government Industry Expert Panel. 38 MEET YOUR TEAM BRETT FRIEDMAN, CPA TECHNICAL RESOURCE PARTNER FLORIDA PUBLIC SECTOR LEADER 25+ Years of experience Brett serves on the audits of the four largest counties in Florida. Regular presenter at the FGFOA industry conference. He will provide additional technical support and guid- ance pertaining to the technical compliance and financial aspects of the audit. He is one of many national resources that will provide technical training to the City by speaking at our seminars and webinars. Notable engagements: Broward County, Miami -Dade County, Hillsborough County, Palm Beach County, City of Coral Gables, City of Coral Springs, City of Miami Beach LINDA ABERNETHY TECHNICAL RESOURCE PARTNER 30+ Years of experience Linda will provide additional technical support and guidance pertaining to the technical compliance and financial aspects of the audit. She is one of many national resources that will provide technical assistance to the engagement team and the City as needed. Notable engagements: City of Miami, Cook County, Chicago Public Schools, Illinois Department of Revenue and Florida Turnpike System ALEXANDRA LORIE INFORMATION TECHNOLOGY DIRECTOR 20+ Years of experience Alexandra is experienced in enhancing the reliability of processes and systems to better manage and control risk within the City. She will oversee testing done on the City's IT system and IT access and application controls, which will be relied upon as part of the audit. She focuses on information technology risks, including strategy, compliance, risk management and audit services. 39 MEET YOUR TEAM STEVE LAPLANT DIRECTOR, ACTUARIAL SPECIALIST 30+ Years of experience Steve will assist the team with the review of actuarial reports as a subject matter expert. He and his team will perform independent reviews of the City's actuarial reports as part of our audit approach, focus on the methodologies and significant assumptions applied. Steve will support the audit team and bring value-added observations and recommendations where appropriate to the City. WANDA ARCHY DIRECTOR, CYBERSECURITY SPECIALIST 10+ Years of experience Wanda brings her expertise to evaluate the City's IT systems and related security. She will help identify IT security risks and to implement solutions. She has a unique combination of technical- and business -related skills. The bulk of her security/privacy experience comprises working with organizations performing technical assessments, which include internal network, external network and web application penetration assessments. She is also one of the firm's specialist in the Dark Web and a frequent speaker at government focused events. TIM ELLENWOOD, CPA SENIOR DIRECTOR, EMPLOYMENT TAX 31+ Years of experience Speciality: Federal, state and local employment tax Tim will serve as the tax specialist on the City's audit. He will evaluate if there are any tax exposures the City has been subjected to and is available to assist, as needed, with any payroll or employment tax related questions. Tim regularly consults with organizations and multistate taxpayers in addressing technical issues in the areas of payroll reporting and processing, unemployment taxation and reporting requirements for independent contractors, as well as providing our county clients with C.A.R.E.S. Act tax guidance on items including proper 1099 reporting for emergency rental assistance program participants. 40 MEET YOUR TEAM DAVID LUKER DIRECTOR, CONSTRUCTION COST RECOVERY 13+ Years of experience Speciality: Construction cost reviews, P3 partnerships David will help evaluate if there are any audit risks associated with major construction endeavours undertaken by the City. His experience includes planning and managing construction closeout audits, facilities and construction internal audits, and contract compliance engagements. He is responsible for project management, risks and controls, business process analysis, contract compliance services, risk management and forensic investigations. 41 b. Provide copy(s) of the State of Florida CPA license for at least one (1) general partner and all individual CPA's assigned to the audit and for the firm. Bob Feldmann's (client service partner) license with the State of Florida Department of Business and Professional Regulation is provided below d nnnda �,'��rtment of Business Ip—�!r & Pr ofessional Regulation ONLINE SERVICES Apply for a License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search LICENSEE DETAILS Licensee Information HOME Cf Name: Main Address: County: License Location: County: FELDMANN, ROBERT RAYMOND tDri 2734 OAKBROOK DRIVE WESTON Florida 33332 BROWARD 2734 OAKBROOK DR WESTON FL 33332 BROWARD ary Name{ License Information License Type: Rank: License Number: Status Lice ure Date: Expines_ Certified Public Accountant CPA AC0023373 Current,Active 09117/1991 12/31/2023 Special Qualifications Qualification Effective Alternate Names We are providing copies of the licenses for other key team members and each participating firm as follows: Brett Friedman, Partner and Florida Public Sector Leader Anil Harris, Senior Manager Sardou Mertilus, Manager Alex Auguste, Manager Anthony Brunson, Partner (subconsultant firm) Richie Tandoc, Partner (subconsultant firm) Carlos Trueba, Partner (subconsultant firm) n� d b r �pa 0ere �t of Business & Pro%ssional RegtEadon ONLINE SERVICES Apply fora License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search LICENSEE DETAILS Licensee Information Nam Main Address: County License Location County FRIEDMAN, BRETT (Primary Name) 340 ALEXANDRA CIRCLE WESTON Florida 33326 BROWARD 340 ALEXANDRA CIRCLE WESTON FL 33326 BROWARD License Information License Typo: Rank: License Number: Status: Licensure Date: Expires: Certified Public Accountant CPA AC6027326 Currens,Active 11130/1994 12/31/2023 Special Qualifications Qualification Effective 42 Ionda i!'1 per�artmcntof0u9ness v d b �L/r & Profs -Tg. egulatian ONLINE SERVICES Apply for a License verify a Loonaee View Food & Lodging Inspecllons File a complain! Continuing Education Course Search V ew Application Status Find Exam Informallon unlicensed Activity Search AUBT Delinquent Invoice & Achvrty List Search LICENSEE DETAILS Licensee Information Name: Main Address: County. License Moling: County License Information License Typo: Rank: License Number: Status. Licensure Date: Expires. HARRIS, ANIL L,imsm name) 669 NW 105TH DRIVE CORAL SPRINGS Florida 33371 BROWARD 669 NW 105TH DRIVE CORAL SPRINGS FL 33071 DROWARD Certified Public Accountant CPA AC38125 Current,Active 1013102005 12/3102022 Special Qualifications Qualification Effective d I $p peDartment d Buvness r &Professional Regulation ONLINE SERVICES Apply for a License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search ABAT Delinquent Invoice & Activity List Search LICENSEE DETAILS Licensee Information Name: Main Address: County' License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications MERTILUS, SARDOU (Plenary Name) 6528 SW 26 ST MIRAMAR Florida 33023 DROWARD Certified Public Accountant CPA AC51675 Currenl,Active 08P15.2017 12131/2022 Qualification Effective d!Dr &PrMesslz tla a, ONLINE SERVICES Apply taro License Verify a Licensee View Food & Lodging Inspections File a Complain! Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activ0y Lot Search LICENSEE DETAILS Licensee Information HOME Name. Main Address: County: License Information License Type: Rank: License Number: Status' Licensure Date: Expires_ AUGUSTE, ALEX DONAHUE innmary None! 3204 SE 7TH COURT HOMESTEAD Florida 33033 DADE Certified Public Accountant CPA AC50760 Currenl,Active 12115/2016 12/31/2023 Special Qualifications Qualification Effective Alternate Names db r ONLINE SERVICES !poly tar a License Venn, s licensee View Food & Lotman inspections Fie a Complaint Gontinurng Education Course Search v APpla&m Siena Find Exam iolamalen Unlicensed Ac/Why Search ',BAT Ouloquent lnvpice. A Activity List Search HOME CONTACT US .'VACC.1JN1 LICENSEE DETAILS 7:OEO, AM 4l2ar2022 Licensee Information Name: ANTHONY BRUN50N P A (me,.o Name) Main Address: 3350 SW 148TH AVENUE SUITE 110 MIRAMAR Fkande 33027 County: BRDWARD License Looa6oe: County: License Iofnrmegon Llcanun Type: Rank: Coarse Number. Status: Licensors Date: Expires: amulet OwlMcatlonn 3350 SW 148 AVE SUITE 110 MIRAMAR FL 33027 BRDWARD FIRM CPA Firms AD6e458 Currant 07328/21014 12/31/2023 OualMaetion Effective ONLINE SERVICES Apply Mra License Verity a Licensee View Food A Lodging Inspections File a Complaint Continuing Eduoaron Course Search 'New Application Status Find Exam Information Unlicemse.Acavity Search MAT Delinquent lave. & mum List Search HOME LICENSEE DETAILS Licensee Information Nam Main Address: County License Location: County TANDOC, RICHELLE CHAN m,amr NemO 13453 SW 105 AVENUE MIAMI Florida 33176 DADE 13453 SW 105 AVENUE MIAMI FL 33176 DADE License Information License Type: Rank: License Number_ Stama. Licensure Date: Expires. Certified Public Accountant CPA AC0031252 Currenl,Active 0511311998 12/3112022 Special Qualifications Qualification Effective Alternate Names dbprar, ONLINE SERVICES Appry Tara License Vanity a Licensee View Food 8 Lotlging Inspect.. Foe a complaint Carienuing Educailan Course Search View Application Status Find Exam Information unlicensed Activity Searxt. Delinquent I8,0:1P & Acnomy List Search LICENSEE DETAILS Licensee Information noraF Name: Main Address' Caunry_ License Location: County_ TRUEBA, CARLOS MANUEL Ienrna,y Nun.) 2600 DOUGLAS ROAD SUITE 801 CORAL CABLES Florida 33134 DADE 2600 DOUGLAS ROAD SUITE 800 CORAL GABLES FL 33134 DADE Licenselnionnation License Type: Rank: License Number_ Status. Licere Date. Expiires: Special Qualifications Certified Public Accountant CPA AC0008332 CurrenhActiye 01110/1980 12/31/2023 Qualification Effective A eanale Names 43 c. Provide positive affirmation that all CPA's assigned to the engagement have properly maintained their Continuing Professional Education (CPE) in governmental accounting as required by the Board of Accountancy. We are committed to continuous learning and professional growth. RSM's competitive edge is the high level of professional competence that we provide to our clients. All employees are expected to continually maintain current skills for client service. To maintain our high level of technical competence, we have continuing education programs for all partners and professional staff members, which exceed national and state standards. All the audit professionals of RSM comply with the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States. RSM's audit and accounting programs train audit professionals to provide the accounting and auditing services which have become the cornerstone of our client relationships. We have extensive professional development programs featuring level training for all our employees. Training includes focus on all necessary technical accounting and auditing subjects as well as soft skills development over areas including written and verbal communication and supervisory skills. I All professional employees receive at All professional employees receive at least 40 least 40 hours of continuing professional hours of continuing professional education education (CPE) per year. (CPE) per year. Most professionals exceed that amount since each office location conducts extensive training throughout the year. All professionals who participate in audits of governmental clients receive a minimum of 24 hours of government audit and accounting CPE every two years in subjects directly related to: The client's environment, including accounting unique to the industry. Auditing techniques as they pertain to satisfaction of federal audit requirements. Yearly, we conduct seminars for our clients and friends which have covered emerging issues in the government sector. We will provide this training to the City, at no charge, for the life of this contract. We also provide technical newsletters and webinars throughout the year to our clients. All the City's audit team members comply with the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States and the educational requirements under Florida Statutes, Chapter 11.45. A schedule of the CPE hours which includes computer auditing training completed for the past 3 years for the core team members proposed to direct this engagement is noted previously in under minimum qualifications section. 44 d, Provide documentation from the Board of Accountancy that the licenses described above are indeed active and in good standing, Please refer to Section 5 item b of the proposal for copies of each team members' license from the Board of Accountancy. All engagement team members' licenses are active and in good standing, where applicable. e, Provide a current resume of each Sub -Consultant, Proposer shall identify all Sub -Consultants and those services to be performed by each. Proposer shall provide the Sub -Consultants' 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 - Consultant the same information required of Proposer. The City retains the right to accept or reject any Sub -Consultants proposed, The City reserves the right to contact any reference as part of the evaluation process, A quality, well -run, engagement requires a team of professionals who are highly experienced in serving governments and committed to assisting you in understanding current and pending regulations. For the City's engagement, RSM has hand -selected experienced subconsultant firms that possess the capabilities and experience that are vital to a successful government audit. The subconsultant firms that we selected are all known to the City and have provided services to the City as subconsultants under RSM's prime contract and/or the firms have served as the primary auditor on various component audits of the City as presented previously of this proposal. All subconsultant firms' personnel will work under the direct supervision of RSM management to complete the City's audit. RSM will be responsible for all work to be performed and all required reports to be issued. The subconsultant firms that will work on the City's audit engagement follows: Anthony Brunson, P.A. Sanson, Kline, Jacomino, & Tandoc LLP Garcia, Espinosa, Miyares, Rodriguez, Trueba & Co., LLP Detailed biographies for all proposed audit team members (including the subconsultants) are located on the following pages. Additionally, where applicable, RSM has provided for each subconsultant the same information required for RSM within this proposal. 45 ■- RSM BOB FELDMANN Partner, Audit Services National Public Sector Industry Leader bob.feldmann@rsmus.com Summary of experience Bob is our national public sector industry leader and has over 30 years of audit and accounting experience. He focuses his attention on bringing the vast resources of the firm together in order to meet all the needs at our state and local government clients. His experience also includes serving as the partner on various large governments clients performed in accordance with Government Auditing Standards, Uniform Guidance, Federal Single Audit Act, Florida Single Audit Act and the Rules of the Auditor General of the State of Florida. Representative client lists includes: Broward County City of Coral Springs South Florida Water Martin County City of Deerfield Beach Management District Palm Beach County City of Hallandale Beach Broward County School Board City of Jacksonville/Duval City of Hollywood Miami -Dade County School County City of Miramar Board City of Miami City of North Miami School District of Palm Beach Miami Parking Authority City of North Lauderdale County City of Aventura City of Palm Beach Gardens University of Miami City of Cooper City City of Tamarac Seminole Tribe of Florida City of Coconut Creek City of Tampa Jena Band of Choctaw Indians City of Coral Gables City of West Palm Beach Poarch Band of Creek Indians Professional affiliations and credentials • Certified public accountant, Florida • American Institute of Certified Public Accountants • Beacon Council, executive committee board member Broward County Salvation Army Adult Rehabilitation Center, advisory council chairman FIU President's Council & School of Accounting Advisory Board • Florida Government Finance Officers Association, associate member • Florida Institute of Certified Public Accountants • Government Finance Officers Association • Greater Miami Chamber of Commerce, trustee Education CFO Program, University of Minnesota Graduate School of Business Master of Science, taxation, University of Miami Bachelor of Science, accounting, University of Florida 46 ■- RSM Partner, Audit Services heidi.hobkirk@rsmus.com Summary of experience As an experienced professional committed to the public sector, Heidi focuses on providing audit, consulting and reporting services to state, local and tribal governments along with K-12 and higher education organizations. As a condition of meeting the firm's standards for this designation, she is versed in the financial and compliance -related requirements of government and education entities and has extensive experience in performing audits in accordance with Government Auditing Standards and single audits. Heidi is involved with developing and teaching professional education courses for our public sector professionals and external organizations. These programs are Yellow Book -qualified. She participates in the firm's quality control system as an interoffice inspector. She also assists with the development and updating of the firm's manuals and tools related to performing single audits and program -specific audits, which include guidance specific to student financial assistance programs. Professional affiliations and credentials Certified public accountant, Iowa American Institute of Certified Public Accountants Iowa Society of Certified Public Accountants Government Finance Officers Association —Reviewer of Certificate of Achievement for Excellence in Financial Reporting Program Government Finance Officers Association National Association of College and University Business Officers • Central Association of College and University Business Officers (CACUBO) • Iowa Society of Certified Public Accountants (ISCPA) Governmental Auditing and Accounting Committee, Chair 2018; member 2015-2017 Speaker at the 37th (2018) Annual Accounting Conference at the University of Central Florida, CACUBO Conference (2018 and 2019), and ISCPA Iowa Government Roundtable Conference 2020, speaker Education • Bachelor of Science, accounting, University of Northern Iowa 47 ANIL HARRIS Senior Manager, Audit Services anil.harris@rsmus.com Summary of experience Anil has over 18 years of audit, accounting, and consulting experience. His experience includes performing audits in accordance with Generally Accepted Auditing Standards, Government Auditing Standards, Uniform Guidance, Florida Single Audit Act, and the Rules of the Auditor General of the State of Florida. He has managed the audits of numerous public sector, nonprofit and higher education organizations throughout Florida. Representative client lists includes: • Miami -Dade County • Palm Beach County • Glades County • Bal Harbour Village • City of Jacksonville • City of Coral Springs • City of Miami • City of Miramar • City of Coral Gables • City of Hollywood • City of North Miami Professional affiliations and credentials • Certified public accountant, Florida • American Institute of Certified Public Accountants • Florida Institute of CPAs • Florida Government Finance Officers Association Education • Masters, accounting, University of Florida • Bachelor of Science, accounting University of Florida City of Tamarac City of Coconut Creek Florida Atlantic University Lynn University Miami -Dade County School Board Miami -Dade Seaport Department Miami -Dade Solid Waste Department Palm Beach County School Board of Miami -Dade County School District of Palm Beach County 48 ■= RSM Manager, Audit Services sardou.mertilus@rsmus.com Summary of experience Sardou has over ten years of government auditing experience. His experience includes performing audits in accordance with Generally Accepted Auditing Standards, Government Auditing Standards, Uniform Guidance, Florida Single Audit Act, and the Rules of the Auditor General of the State of Florida. He has managed the audits of numerous public sector and nonprofit entities. Sardou's primary focus is working on municipal/local governments and nonprofit entities within the South Florida region. Representative client list includes: • City of Coral Gables • City of Lake Worth Beach • City of Miami • City of North Miami • City of Pompano Beach • City of Tampa • City of Coral Springs • City of Tamarac Professional affiliations and credentials Certified public accountant, Florida • American Institute of Certified Public Accountants • Beacon Council, New Leadership Task Force • University of Miami • Broward County • Broward County Aviation Department • Miami -Dade County • Miami -Dade County Seaport Department • Greater Miami Visitor's and Convention Center • John S. & James L. Knight Foundation Education • Bachelor of Science, accounting, Florida International University 49 ■- RSM ALEX AUGUSTE Manager, Audit Services alex.auguste®rsmus.com Summary of experience Alex has over nine years of government and nonprofit auditing experience which includes serving as a senior associate on the City's audit for fiscal years 2019 through 2021. His experience includes performing audits in accordance with Government Auditing Standards, Uniform Guidance, Federal Single Audit Act, Florida Single Audit Act and the Rules of the Auditor General of the State of Florida. Alex's primary focus is working on municipal/local governments and nonprofit entities within the South Florida region. Representative client list includes: • City of Miami • Miami Parking Authority • City of Coral Gables • City of Coral Springs • City of Hollywood • Bal Harbour Village • Broward County • Miami -Dade County • Broward County Aviation Department (Ft. Lauderdale International Airport) • Hillsborough County Aviation Authority (Tampa International Airport) • Palm Beach County Airports • School Board of Miami -Dade County • University of Miami Professional affiliations and credentials • Certified public accountant, Florida and New York • American Institute of Certified Public Accountants Education • Bachelor of Science in Accounting, University of Florida • Masters in Accounting, Florida Atlantic University 50 ANTHONY B7RUNS�ON NESS P.A. CERTIFIED PUBLIC ACCOUN ANTHONY (TONY) BRUNSON Partner, subconsultant firm abrunson@abcpasolutions.com Summary of experience Tony is the firm's state and local government specialist with over 35 years of public accounting experience working with public entities. Tony ensures the quality and fiscal compliance of all governmental and nonprofit clientele service delivery. In addition, he manages scores of audits encompassing the industries of nonprofit/ government, housing, transportation, education, and construction. Moreover, Tony serves as expert witness in matters involving construction claims and cost allocation methods due to his in-depth knowledge of federal and state cost theories and practices. Additionally, Tony has been appointed by Florida courts as a Receiver and/or Trustee as a result of various bankruptcy proceedings and/or guardianship matters. Representative client list includes: Broward County Clerk of Courts Broward County School Board Broward County Supervisor of Elections Broward County Transportation Dept. Broward County Broward Education Foundation Broward Housing Finance Authority Miami -Dade County Bal Harbour Village City of Fort Lauderdale City of Miami Gardens City of Miami General Professional affiliations and credentials • Certified public accountant, Florida American Institute of Certified Public Accountants Florida GFOA Florida Institute of CPAs Government Finance Officers Association Women in Distress Education MBE, Dartmouth College Bachelor of Science, Jackson State University Employees' & Sanitation Employees Retirement Trusts and Other Managed Trusts City of Miami City of North Miami Beach City of North Miami City of Opa-locka Miami -Dade Clerk of Courts Town of Medley South Florida Regional Transportation Authority South Florida Water Management District State of Florida Leadership Broward Class XVII National Association of Black Accountants Broward Behavior Health Coalition Leadership Miami Alumni Association Miami Homeless Coalition CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS RICKIE C. TANDOC Partner, subconsultant firm rtandoc®skjtllp.com Summary of experience Richie has 29 years of experience serving nonprofit and governmental clients including the City of Miami. He is the partner in charge of SKJT's assurance and advisory practice, with a specialization in the nonprofit and governmental industry. Richie is a former senior manager with KPMG in their public sector practice. He has extensive accounting, auditing and consulting experience, including: financial statement audits, reviews and compilations; business process/ internal control analysis; federal and state single audits; special products implementation; operational and efficiency audits; and compliance audits. Richie is the firm's technical resource partner responsible for keeping the firm's professionals up-to-date on accounting, auditing and reporting standards, as well as the human resources partner and the liaison for the firm's governmental subcontract work with the national, regional, and other local accounting firms. Richie has dedicated most of his public accounting career to serving the governmental and non-profit industry. Representative client list includes: City of Miami City of Miami Midtown Community Red. Agency City of Miami Omni Community Red. Agency City of Miami Southeast Overtown Park West CRA City of Miami Beach City of Coral Springs City of Hialeah City of Pompano Beach City of Tamarac Miami Parking Authority Professional affiliations and credentials Certified public accountant Certified fraud examiner, ACFE American Institute of Certified Public Accountants Association of Certified Fraud Examiners Florida Government Finance Officers Association Education Master of Accounting, Florida International University Bachelor of Accounting, Florida International University Miami -Dade County Clerk of the Courts Miami -Dade County General Segment Miami -Dade County School Board Miami -Dade County Solid Waste Department Miami -Dade County Transit Miami -Dade Expressway Authority North Miami Community Redevelopment Agency School District of Palm Beach County Town of Surfside Florida Institute of CPAs GFOA Special Review Committee, ACFR Program Government Finance Officers Association United Way of Miami -Dade County, Agency Audit Committee Co -Chair 52 GENIRT Certified Public Accountants & Advisors CARLOS TRUEBA Partner, subconsultant firm ctruebaggemrtcpa.com Summary of experience Carlos has over 34 years of public accounting experience related to audit engagements of nonprofit and state and local government entities, including the City of Miami. He manages the firm's audit practice and ensures the quality and fiscal compliance of all governmental and nonprofit clientele service delivery. In addition, he manages numerous audits encompassing the industries of non-profit/government, transportation, education, and healthcare. He has extensive experience in audits in accordance with professional standards and government auditing standards required under federal regulations and state statutes. Carlos previously served as a member on the Miami -Dade Public School System Audit Committee. He has also served as a consultant to the Budget and Audit Committee of the City of Coral Gables. Representative client list includes: City of Miami City of Doral City of West Miami City of Sweetwater City of South Miami North Bay Village State of Florida Professional affiliations and credentials Certified Public Accountant, Florida • American Institute of Certified Public Accountants • Florida Institute of CPAs • Government Finance Officers Association Education • Bachelor of Science, Florida International University Broward County Broward County Port Everglades Miami Dade County School Board Miami -Dade County Miami -Dade County Water and Sewer Department Miami -Dade County Transit Authority ■- RSM Partner, Audit Services linda.abernethy@rsmus.com Summary of experience Linda has served governmental entities almost exclusively for over 32 years. She has performed financial, compliance and single audits of many municipalities, counties, state agencies and other governmental entities. Linda serves as concurring reviewer for governmental engagements throughout the firm. She is responsible for much of the technical training provided to employees in the region and is a frequent speaker at national training conferences both internal and external. Linda participated in the release of various whitepapers pertaining to the implementation of GASB Statements 67 and 68—pension standards and participated in the development of the chapter on pensions in the State and Local Government Audit and Accounting Guide. Representative client list includes: City of Miami Florida Turnpike System Cook County Illinois Department of Revenue Chicago Public Schools Illinois Department of Human Services Professional affiliations and credentials Certified public accountant, Illinois AICPA, State and Local Government Expert Panel American Institute of Certified Public Accountants • Government Finance Officers Association Illinois CPA Society, governmental expert witness, Government Executive Committee and Conference Steering Committee Illinois Government Finance Officers Association Illinois Local Government Advisory Board, board member Education Bachelor of science, accounting, Northern Illinois University 54 ■- RSM BRETT FRIEDMAN Partner, Audit Services Florida Public Sector Industry Leader brett.friedman®rsmus.com Summary of experience Brett is the Florida public sector leader and has more than 25 years of experience providing audit and consulting services to governmental and nonprofit clients. His experience includes leading large governmental audits and performing audits in accordance with Government Auditing Standards, the Uniform Guidance, Federal Single Audit Act, Florida Single Audit Act and the Rules of the Auditor General of the State of Florida. Representative client lists includes: Broward County Clay County Hillsborough County Glades County Martin County Miami -Dade County Palm Beach County Hennepin County City of Aventura City of Boca Raton City of Cape Coral City of Coral Gables City of Coral Springs City of Coconut Creek Professional affiliations and credentials City of Deerfield Beach City of Hallandale Beach City of Jacksonville City of Miami Beach City of Miramar City of North Miami City of Palm Bay City of Pembroke Pines City of Pompano Beach City of Tamarac City of Tampa City of West Palm Beach Palm Beach International Airport Jacksonville Aviation Authority • Certified public accountant, Florida • American Institute of Certified Public Accountants FICPA State and Local Government Section Florida Government Finance Officers Association, associate member Florida Institute of CPAs Miami -Downtown Chapter FICPA, Past President FGFOA Conference Presenter (Multiple times) Education Jacksonville Port Authority South Florida Water Management District Chicago Public Schools Brevard County Public Schools Collier County Public Schools School Board of Miami -Dade County Broward County School Board School District of Palm Beach County Washington Metropolitan Area Transit Authority 211 Broward, Board Treasurer Government Finance Officers Association Special Review Committee University of Miami School of Accounting Corporate Advisory Board, Chair Association of Latino Professionals For America, Corporate Advisory Board Member Masters of Business Administration, University of Miami Bachelor of Science, accounting and economics, State University of New York at Albany 55 ALEXANDRA LORIE Director, IT Specialist alexandra.lorie@rsmus.com Summary of experience Alexandra has a diverse background in technology governance, risk, and compliance, coupled with an upbringing in development, system integration and implementation. In her 22-year career in professional services, she specializes in assessing and developing IT processes and internal control programs and conducting IT risk assessments to support regulatory requirements and operational process improvement needs. As RSM's South Florida technology risk lead, Alexandra helps clients reduce compliance risk by identifying, assessing, and providing solutions to address critical and emerging technology risks. Before joining RSM, Alexandra worked in Big Four and global technology consulting firms. Alexandra's representative experience includes: Executing internal and external audit (FFIEC, FDICIA, and Sarbanes-Oxley Section 404 compliance) reviews including, scoping, control risk assessment, control design assessment, tests of operating effectiveness and management reporting Reviewing technology and operational processes to assess business risk, internal controls, and the overall effectiveness and efficiency of processes Performing pre and post implementation assessments over internal controls • Conducting IT, GLBA and red flag identity theft risk assessments to identify inherent and residual risks • Evaluating and developing IT policies and procedures Leading diagnostic review efforts in anticipation of a service organization examination (SOC 1) that includes the assessment and remediation roadmap of company controls Managing service organization readiness assessments and examinations (SOC 1 and SOC 2), including planning, testing, and documenting test results, and recommendations. Professional affiliations and credentials • Information Systems Audit and Control Association • Institute of Internal Auditors Education Master of Science, management information systems, Florida International University • Bachelor of Business Administration, international finance and marketing, University of Miami 56 ■- RSM STEVEN LAPLANT Director, Actuarial Specialist steve.laplant@rsmus.com Summary of experience Steve provides actuarial retirement and employee benefit services for defined benefit pension plans and Other Post Employment Benefit (OPEB) plans on behalf of corporations, state and city governments, and local municipalities. He provides subject matter expertise on defined benefit pension plans, and OPEB plans for corporate and governmental entities with a focus on accounting issues and selection of assumptions. Steve has over 30 years of experience providing actuarial valuation services, and related services including plan design, experience studies, liability and cost projections and design of benefit calculation systems. Prior to joining RRC, he was an associate partner at Aon Hewitt where he maintained and grew relationships with clients; consulted in all areas of retirement benefits, including qualified and nonqualified pensions and OPEBs under ASC, IAS and GASB standards. He was also a senior manager at a Big Four firm where in addition to consulting with pension and OPEB clients, he was the national operations leader in all areas of audit support, including development and maintenance of assumption guidelines, testing procedures and reasonable ranges for assumptions. Professional affiliations and credentials • Enrolled Actuary (EA) • Society of Actuaries (ASA) • American Academy of Actuaries (MAAA) Education Bachelor of Arts, mathematical science, Rice University WANDA ARCHY Director, Cybersecurity wanda.archy@rsmus.com Summary of experience Wanda is in RSM's security, privacy, and risk consulting practice and serves as the national cyber threat intelligence (CTI) lead. Within CTI, she focuses on dark web investigations and discovering leaked client data. Wanda has experience with tracking Russian threat actors and conducting intelligence operations and analysis for clients across all industries. Her representative experience includes: • Worked with more than 100 clients (including Fortune 500 and mid/small-sized companies) on cyber threat intelligence work, including: threat intelligence program build -out, dark web investigations, intelligence analysis and reporting, C-suite level briefing, social media analysis open -source investigations, credential monitoring, identifying threat landscape and attack surface, and malware campaign analysis. • Created more than 50 threat actor profiles (nation -states, criminals, individuals, hacktivists, and terrorists) and analytical reports for breached companies. • Spoke at more than 50 events on dark web subject material • Collaborated with due diligence, internal audit, governance, penetration testing, forensics, private equity and vCISO teams to supplement projects with threat intelligence • Performed physical, email and phone social engineering exercises across clients in the financial, retail and health care sector. Before joining RSM, Wanda worked at a financial company and built out a cyber-intelligence practice at a Big Four consulting firm. Professional affiliations and credentials • Certified information systems security professional • Certified threat intelligence analyst • Certified ethical hacker • CompTIA Security+ Education • Master of Arts, security studies and intelligence, Georgetown University • Bachelor of Science, technology and international affairs, School of Foreign Service, Georgetown University 58 ■- RSM TIM ELLENWOOD Senior Director, Employment Tax tim.ellenwood@rsmus.com Summary of experience Tim joined RSM in 2011 and serves as an employment tax leader in the East region. He is a state and local tax professional with more than 31 years of experience. He is focused on federal, state and local employment tax matters. Tim regularly consults with multi -state taxpayers in addressing technical issues in the areas of payroll reporting and processing, unemployment taxation and reporting requirements for independent contractors. Tim has extensive experience with assisting companies with employment tax issues associated with corporate transactions (acquisitions, mergers and reorganizations), golden parachute, worker classification, taxation of executive compensation and benefits, taxation of stock based compensation, refund reviews, state nonresident withholding and other complex employment tax matters. Prior to joining RSM, Tim spent eight years as an employment tax leader with a Big Four accounting firm. During his career, he has spent time with several national employment tax and regional accounting firms. Tim has provided employment tax services to employers of all size, small to Fortune 100 companies, including the federal government. Professional activities and memberships American Payroll Association Education Bachelor of Science in Business Administration, University of Northern Colorado ■- RSM DAVID LUKER Director, Risk Consulting david.luker@rsmus.com Summary of experience David has over 13 years of experience in public accounting including, GAAP financial statement audit of construction contractors, construction contract compliance for large construction manager at risk and design build contracts, internal audit and process improvement for government agencies, construction change order and claim analysis, construction litigation support, design and construction process engineering, and various other risk advisory services. David serves as RSM's facilities and construction subject matter expert for the Southeast Region, and is 100% dedicated to serving the construction industry. Prior to joining RSM, David worked for a Big Four accounting firm in audit. In 2014, David was named among the Orlando Business Journal's top 40 professionals under 40 years old. David has served for more than three years as the internal audit director for a multi -billion dollar municipal transportation construction program. David has served for more than five years as the internal audit director for a $12B government water authority capital construction program. David recently served as the construction audit director on a four year, $1.2B mixed use construction project in Miami, Florida. David currently serves as the construction audit director on a three year engagement auditing $200M of construction manager at risk contracts for a university system. David currently serves as the construction audit director on a seven year, $1.5B school district construction program audit and assessment engagement. David conducts risk assessment activities and leads the internal audit team in execution of internal audits at a +$500M construction contractor. David leads a team who currently provides internal audit, process documentation, improvement and engineering services to multiple developers and government construction contractors. David has led construction focused forensic investigations and provided construction litigation and mediation support to clients including tribal governments, school districts, construction contractors and private equity. David has conducted more than 20 construction audit/cost recovery engagements and has served as an expert witness for both construction management and design build agreements. Professional affiliations and credentials • Certified public accountant, Alabama • Alabama Institute of Certified Public Accountants • American Institute of Certified Public Accountants Education Masters of Accountancy, Auburn University 60 PROPOSER'S APPROACH TO PROVIDING THE SERVICES REQUESTED HEREIN a. Provide a brief description of the audit procedure to be followed. SCOPE OF SERVICES As described on the following pages, RSM has the resources and capabilities to assist the City with your needs in the areas you have identified. Following the completion of the audit of the City's fiscal year's financial statements, RSM will issue the following: City's Financial Audit A report on fair presentation of the basic financial statements in conformity with generally accepted accounting principles A report on the internal control structure based solely on the auditor's understanding of the control structure made as part of the audit of the financial statements A report on compliance with applicable laws and regulations that may have a material effect on the financial statements Federal Awards and State Financial Assistance Programs: Federal and State single audit reports that comply with Uniform Guidance, as applicable and the Florida Single Audit Act. 61 GASB RSM stays abreast and is aware of the activities of the various accounting and auditing standard -setting bodies such as the AICPA, GASB, FASB and the Auditor General of the State of Florida. We maintain a close affiliation with professional groups within the government industry, including the GFOA and FGFOA. We actively participate in the standard -setting process through our membership affiliations and our process of responding to various exposure drafts issued by the GASB. Based on our experience and direct involvement with the standard setting bodies, RSM is in a unique position to provide the City with analysis of current accounting, auditing and financial reporting pronouncements and their potential impact on the City. As your auditors, this will allow us to I Your RSM team is committed to staying up keep the City apprised of emerging to date on the ever -changing regulatory issues, including regulatory and technical developments that could environment. affect financial reporting and business operations. A partial listing of upcoming GASBs and their potential impact on the City are presented below. There has never been a greater need for audit and accounting expertise than right now. There are several significant new complex accounting standards required to be implemented over the next four years as follows: GASB 87, Leases GASB 91, Conduit Debt Obligations GASB 92, Omnibus 2020 GASB 93, Replacement of Interbank Offered Rates n nnnnn GASB 94, Public -Private and Public -Public Partnerships and Availability Payment Arrangements GASB 96, Subscription -Based Information Technology Arrangements GASB 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans 62 The changes required by GASB 87, Leases will affect nearly all governmental entities, including the City of Fort Lauderdale, who operate as lessees, lessors or both. GASB 87 will require a significant shift in how entities account for leases for fiscal years beginning after June 15, 2021. Entities will likely require system, administrative and organizational process enhancements to sustain compliance with the new standard. GASB 96 will also have a significant effect on the City's technology arrangements related to the Oracle Cloud implementation, similar to GASB 87. GASB 91, 92, 93 & 94 are not likely at this time to have a significant effect on the City. There are also significant proposed changes to the concepts of Revenue and Expense Recognition and to the Financial Reporting Model itself. These changes may result in substantial changes to how the City accounts for and records its activity as well as how the activity is reported in your annual comprehensive financial report. As a national firm, RSM has representatives on the standard setting bodies and the AICPA State and Local Government Expert panel that can provide unique insights and technical assistance that goes beyond just reading the standards. Our professionals are involved in the discussions and understand the intent behind the various standards as well as have the ability to share input from our client base and seek further clarification where it is needed in order for our clients to appropriately implement the new standards. These resources, coupled with our strong local experienced personnel, can have a significant impact assisting the City to navigate through these important changes. Michelle Horaney is RSM's liaison with GASB board, serves on the AICPA State and Local Government Expert Panel and participates in the AICPA's Enhanced Oversight review program. AUDIT APPROACH RSM offers a comprehensive approach to adopting the new standards on an ongoing basis to keep up with the rapid pace of the industry. Our solutions in this area will continue to be customized to align with your needs. This approach, our depth of resources and expertise at a National level distinguishes RSM from local or regional CPA firms. The summary overview of our audit approach below helps to highlight and emphasize our clear- cut ability to continue to furnish the required services in a thorough and efficient manner. Our audit approach and methodology are focused on listening to and understanding you and your organization, not only the flow of transactions and internal controls, but also your strategies and business risks. We take a risk -based approach focusing on key transaction cycles and account balances with an emphasis on internal controls. 63 This enables us to identify key audit components and tailor our procedures to the unique aspects of the City's business. We are often commended and recognized by our clients for the thoroughness of our audit process. Outstanding client service experience maximum efficiency coordinated teamwork deadline driven Competent and qualified staff relevant experience technical expertise trusted perspectives Communication and planning routine meetings industry updates regulation updates Billing transparency clear communication based on scope no surprises In summary, development of the specific audit plan is accomplished through: Meeting with the City's management to obtain an understanding of your business concerns and challenges Thoroughly understanding and documenting the accounting and information systems Identifying major areas of audit risk Evaluating the design and operating effectiveness of internal controls Coordinating the audit process with the Finance Director and key finance personnel Performing tests of compliance Utilizing interactive data extraction software (IDEA) to identify major and unusual transactions for further testing Utilizing statistical sampling in selecting items for testing compliance and/or substantive tests where it is determined to be effective. Such as: To test internal controls that we plan to rely on to reduce the scope of planned substantive tests Substantive tests of account balances and legal compliance for both financial audit and Uniform Guidance compliance audit, as applicable; Reviewing major sources of information such as the City's budgets, organizational charts, and procedures manuals Obtain key performance indicators used by management for use in analytical procedures and review Evaluating economic and industry factors affecting operations Thoroughly understanding and documenting the internal control systems over key transaction cycles (i.e., procurement, payroll, revenue and cash receipts, capital assets and debt) Evaluating information technology system access controls for key accounting and information systems and effectiveness of auto -mated internal control functions (i.e., payroll submission, online receiving, purchase requisitioning) Using analytical procedures at the planning stage to identify specific risks or errors in the financial statements or of potential compliance violations Performing testing on interim balances to minimize the amount and timing of year end testing Using analytical procedures to perform substantive tests and final review of the financial statements Performing substantive testing of balances 64 AUDIT METHODOLOGY Designed for organizations like the City, the RSM audit methodology allows your engagement team to use professional judgment in planning an overall audit strategy. We will leverage our invaluable past experience in serving similar Florida cities, as well as the City, to provide you with a tailored service approach. The following are key steps in the RSM audit process: • Business objectives • Financial performance • Accounting policies • Internal control • Risk of material misstatement (error or fraud) • Significant risks • Control deficiencies • Tests of controls • Substantive analytical procedures • Substantive tests of details • Audit evidence • Uncorrected misstatements • Issue reports • Governance communication Understand the client. We learn as much as possible about your City up front in order to properly understand the account balances, classes of transactions and disclosures relevant to your activities allowing us to identify important areas of focus. Risk assessment. We assess the risk that errors or fraud may cause a material misstatement of financial statements. We next decide whether the identified risks relate to specific relevant assertions related to significant account balances, classes of transactions, or disclosures, or whether they relate to the financial statements taken as a whole and potentially affect many relevant assertions. We then determine which of the identified risks of material misstatement are significant risks that require special audit consideration. We also identify internal control deficiencies as part of our risk assessment process. Further audit procedures. We next determine the nature, timing and extent of tests of controls and substantive procedures necessary to address the risks identified. We select transactions for testing using various approaches, which may include specific identification of transactions or may involve sampling. When audit evidence obtained from the audit procedures results in identification of previously unidentified risks of material misstatement or contradicts planned risk assessment procedures, we revise the assessment and plan and perform additional audit procedures to reduce risk of material misstatement related to those assertions to an acceptably low level. 65 • Evaluation. At the conclusion of the audit, we evaluate the sufficiency and appropriateness of the audit evidence obtained and whether the assessments of the risks of material misstatement at the relevant assertion level remain appropriate. We may redesign planned audit procedures based on our evaluation. We also evaluate the effects, both individually and in the aggregate, of factual, judgmental and projected misstatements that are not corrected by the organization. We communicate all misstatements identified during the audit, other than those we believe to be trivial, to management and the audit committee on a timely basis. • Delivery. Our audit culminates with the issuance of a report on the financial statements, report to the audit committee and, if applicable, communications of material weaknesses and significant deficiencies. PROACTIVE RESOLUTION OF ACCOUNTING ISSUES We find that year-round communication and a proactive approach to accounting issues help clients avoid surprises at the end of the audit process. For this reason, we encourage clients to call us to discuss new transactions as they arise. Detailed information regarding our audit methodology and approach are being provided below. PLANNING PHASE The first step of the audit is planning, which involves meeting with those charged with governance and City management to clearly identify the lines of communication, perform a risk analysis, discuss audit scopes and alternatives, discuss any concerns, and set expectations. We will also establish a preliminary timetable to ensure a smooth audit process. A thorough understanding of your organization and its operating environment is essential for the development of an audit plan for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to update and document our understanding of your operations including business concerns and challenges and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff. During this phase we will perform the following activities: Review the regulatory and statutory compliance requirements within which the City operates. This will include a review of applicable federal laws, state statutes, ordinances, resolutions, debt instruments, contracts, other agreements, and minutes of meetings of the City commission and various committees. Review major sources of information such as the City's budgets, organization charts, procedures manuals, financial systems, and management information systems. Document and update our understanding of the City's internal control processes. Document and update our understanding of the accounting and information systems. 0, Consider the methods that the City uses to process accounting information which influence the design of the internal control. This understanding includes knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation by the City. Identify and resolve accounting, auditing, and reporting matters noted during planning. 67 INTERNAL CONTROL EVALUATION RSM will evaluate the City's system of internal control to assess the extent it can be relied upon to ensure accurate information, to ensure compliance with laws and regulations, and to provide for efficient and effective operations. Our evaluation will include: Review of the system, which is primarily the process of obtaining information about the organization and the procedures prescribed and is intended to serve as the basis for tests of compliance and for evaluation of the system. RISK ASSESSMENT Tests of compliance, which are made to provide reasonable assurance that the accounting control procedures are being applied as prescribed. Data processing review is to be made to compare the calculating operations of the computer with the desired results by tests of transactions. A review of controls used in the computer center to assure protection of files and prevention of processing errors and a review of the data processing operation shall also be made. The development of our audit plan is dependent on our understanding of your operations and our assessment of current risk factors. This approach requires the careful exercise of professional judgment developed through extensive experience with audits and is based on our assessment of risk of error in the financial statement line items and for the City as a whole. As a result, we will focus our audit effort in the important, high -risk areas and minimize our time in the low -risk areas ensuring you of a cost effective and efficient audit. FIELDWORK PHASE Interim fieldwork Interim fieldwork will be focused on developing a deep understanding of the City's significant transaction cycles. Our efforts will primarily focus on the revenue, expenditure and payroll cycles. We will also examine the business cycles of the City's pension plans as well the self-insurance/ risk management activities. During this phase of the audit, we will request the City's internal control documentation over the major transaction cycles. We will also need access to personnel who initiate, authorize, process and record transactions in each of these cycles. Prior to the initiation of year end fieldwork, we will schedule evaluations of the City's electronic data processes (EDP) systems. This phase of the audit will be conducted by our Technical Risk Advisory Services group (TRAS). Evaluations of the City's EDP systems will focus primarily on documenting the IT environment, identifying risks to the integrity of system data, and the testing of Information Technology General Controls (ITGC). If it is determined to be effective, we may also have TRAS conduct application -level testing to provide substantive audit evidence over the specified transaction cycle. For example, if we successfully conducted application -level testing over the payroll cycle, we could place reliance on the payroll system which would reduce our reliance on substantive testing. At this point we will pull statistical and non -statistical samples of revenue and expenditure transactions for testing of controls and tests of details. Final fieldwork Year-end fieldwork will consist of substantive testing of account balances in addition to the completion of control testing that was performed at interim. The following is a summary of our anticipated audit approach by audit area. However, one of the core principals of auditing is unpredictability. Accordingly, the below list is not intended to be a comprehensive list of the procedures we will perform as the City's auditors. Cash and cash equivalents Investments Receivables Capital assets Confirmation procedures will be performed to test the existence of cash. City bank reconciliations will be tested for accuracy, and cutoff procedures will be performed at the balance sheet date. Additionally, we will use IDEA software to test the sequential integrity of the City's check registers. Investment balances will be confirmed. Valuation testing will be performed by our internal valuation specialists. Receivable balances will be confirmed on a sample basis. A statistical sampling model will be used to select accounts for confirmation. For certain receivables, confirmations are not effective. For these types of receivables, alternative procedures will be performed. Capital asset additions will be tested for existence. Valuation will be tested primarily through substantive analytic procedures. Disposals of capital assets will be tested for proper authorization. If impairment of existing capital assets is indicated, we will examine management's calculation of the impairment loss. Vouchers and accounts payable/ due to other government agencies Accrued salaries/accrued compensated absences Bonds, notes payable and leases Pension, self - insure and OPEB liabilities Net position/ fund balance The completeness of vouchers and accounts payable will be tested though the examination of cash disbursement registers after the City's year-end. If risk assessment procedures indicate a risk that recorded balances are incorrect, we will design substantive audit procedures to test the existence of those balances. This is often accomplished by using our IDEA software to "match" subsequent cash disbursements to the accounts payable detail. Accrued salaries and accrued compensated absences will be tested using substantive analytical procedure designed for a high level of precision. Control testing will be performed over the entire payroll cycle. Bonds and notes payable will be subject to confirmation procedures. Additionally, RSM will test compliance with debt covenants that are material to the financial statements. For example, RSM will test minimum debt service coverage as well as minimum debt reserve requirements. The recorded values for pension, self-insurance, and OPEB liabilities are dependent on actuarial valuations. Our approach to auditing these valuations is threefold. The first step is to provide the valuation reports to our internal subject matter experts. RSM actuaries will evaluate the methods used in calculating the liability as well as the assumptions used in developing the models. Members of the audit team will then test the inputs given to the City's actuaries to determine that the City's actuarial models were based on accurate data. Lastly, we will evaluate the professional credentials of the City's actuaries and confirm their independence from the City. Equity balances will be rolled forward from the prior year and recalculated by the auditors. Restricted balances will be traced to external restrictions or enabling legislation. Committed and assigned balances will be traced to ordinances and resolutions of the City Commission. Revenues Expenditures/ Expenses Revenues are subject to a mixture of procedures. Depending on the nature of the revenue, we will perform control testing, substantive analytics, and substantive tests of details. Typically, revenue cycles that are comprised of large numbers of transactions and follow a predictable pattern (licenses and building permits) are more efficiently tested through substantive analytics and tests of control. Revenue cycles that are comprised of few transactions with large values per transaction (grant revenue, sales tax, and shared revenues) are effectively tested through substantive tests of details. Our approach to testing expenditures/expenses is to segregate transactions by cycle. Our typical cycles include; payroll and related expenses, expenditures/expenses for goods and services, capital outlay, and debt service. Due to the volume of these transactions, we generally employ dual purpose testing (control testing combined with substantive tests of details) utilizing a statistical or non -statistical sampling model. Tests are designed to provide evidence over completeness, occurrence, accuracy, and classification. Any identified errors are evaluated by projecting across the population. Expenditure testing, where possible, will also incorporate compliance testing selections to increase efficiency. SINGLE AUDIT EXPERIENCE A substantial number of our public sector clients receive federal funds and require a single audit in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our team of professionals possesses comprehensive knowledge of accounting requirements, federal procurement regulations and cost -accounting standards and their impact on public sector organizations. As a firm, RSM performs more than 600 single audits on an annual basis. Our auditors who perform single audits receive specialized training on the compliance requirements of Uniform Guidance and the use of the related compliance supplements. Our engagement team brings in-depth knowledge of the Uniform Guidance, positioning them to assist you in your administration of federal awards We perform more than 600 and compliance with the cost principles and audit single audits on an annual basis. requirements found in the Uniform Guidance. RSM is proposing to perform a compliance audit so as to meet the audit requirements imposed by the Single Audit Act and Subpart F of Title 2, U.S. Code of Federal Regulations Part 200, Uniform 71 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Chapter 10.550, Rules of the Florida Auditor General (Chapter 10.550). We will conduct our audit in accordance with auditing standards generally accepted in the United States of America; Government Auditing Standards issued by the Comptroller General of the United States; the provisions of the Single Audit Act; Subpart F of Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; the U.S. Office of Management and Budget's Compliance Supplement and Chapter 10.550. REQUIREMENTS ASSOCIATED WITH AUDITING FEDERAL AND STATE GRANTS In order to meet compliance -related objectives of the Uniform Guidance and Chapter 10.550, we gather sufficient, appropriate evidence related to auditee compliance with laws, regulations and the provisions of contracts or grant agreements that could have a direct and material effect on each major program. In addition to the standards and guidance referenced above, we plan to apply the sampling guidance found in the AICPA Audit Guide, Government Auditing Standards and Single Audits, to address compliance audit requirements for expenditures of federal and state awards in accordance with applicable single audit requirements. AUDITING STANDARDS TO BE FOLLOWED To meet the requirements of this request for proposal, RSM will conduct the audits in accordance with the following standards and requirements: Auditing standards generally accepted in the United States of America Government Auditing Standards issued by the Comptroller General of the United States The provisions of the Federal and Florida Single Audit Acts Subpart F of Title 2 U.S. CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance) U.S. Office of Management and Budget's Compliance Supplement Guidance Auditing and accounting of federal and state funds continues to receive scrutiny from the federal and state cognizant agencies and inspector general. We recognize the receipt of federal and state funds and compliance with the related regulations is imperative to the overall standing and eminence of the City. We are familiar with all technical guidance, including the OMB Compliance Supplement and we are familiar with the new requirements that have been promulgated in the Uniform Grant Guidance. Nationally, RSM participated as an advisor to the President's Council on Integrity and Efficiency through the Quality of Audit Roundtable. We closely monitor the results of Quality Control Reviews and the National Statistical Sample project and we have a partner of the firm 72 actively serving on the Government Audit Quality Center and another serving on the AICPA State & Local Government Expert Panel and recently due to the pandemic related funding the American Rescue Program (ARPA) Committee. IRSM participated as an advisor to the President's Council on Integrity and Efficiency through the Quality of Audit Roundtable. Our approach for auditing the City's schedule of expenditures of federal awards (SEFA) and schedule of expenditures of state financial assistance (SESA) will involve the following steps: Test that the amounts reported in the SEFA & SESA reconcile to the underlying general ledger that is the subject matter of our audit To the extent that variances exist, perform procedures to audit the reconciliation of balances in the SEFA/SESA to the general ledger Identify and select major programs/projects under the criteria defined in the recently issued Uniform Grant Guidance and Florida Single Audit Act Review management's assertions of corrective action taken with respect to previously communicated findings and use information about prior findings in connection with our assessment of risk Consider communications from the cognizant agency or other oversight agencies Communicate our approach in entrance conferences and our training program MAJOR PROGRAM/PROJECT DETERMINATION Our testing will be sufficient and specific enough to allow opinions on each of the City's major federal programs and state projects. We will undertake the following: Identify and select major programs/ projects, under the OMB Uniform Guidance and Florida Single Audit Act Criteria Review the number of reported findings, to assess risk Consider whether certain types of findings are recurring over the last several years Be alert for communications or reports from the cognizant agency and other federal/ state agencies Communicate our approach in entrance conferences and our training programs Each major program/project requires a separate opinion on compliance with federal and state laws, regulations and provisions of applicable agreements. Exceptions may include anomalies in federal and state funding that may arise from time to time. We will develop procedures and: Hold a pre -audit conference with the respective accounting managers and grant administrators Review the population of grants, the effectiveness of controls and the availability of records Obtain copies of the grant agreements under which federal or state financial assistance is provided Document program requirements, laws and regulations, and any program -specific compliance requirements contained in the contract agreements Review reports completed to meet the federal or state financial reporting requirements Test the schedule of expenditures of federal awards and schedule of expenditures of state financial assistance Examine any external audit reports for findings or questioned costs REPORTING PHASE The final segment of our audit plan consists of resolving any open testing, review of the audit work papers and financial statements and the issuance of our opinions. A key aspect of our audit approach is the wrap up and review process. Our approach to completing the audit requires our senior team members to be in the field early and often. This means that you will see the engagement partner during the audit in your offices. We do not perform reviews remotely or in the office. Rather, we conduct them in real-time in your offices. This helps ensure that you will not have any late surprises that are identified by the partner reviews. This also provides for increased efficiency in the audit and makes our senior professionals available to City staff throughout the audit. We schedule the engagement to complete all reviews in the field, issue our opinions, and turn out the lights and leave the City facility. Our approach to the audit would include, at a minimum, the following reviews of the financial statements, audit reports and workpaper files: Review Nature of Review Engagement performance and administration review, done by in -charge Fairness review, done by engagement manager Partner review, done by engagement partner Concurring review, done by engagement quality review partner Work of all assistants in detail, including workpapers, financial statements, audit report, compliance reports and management letter All workpaper files, financial statements, audit report, compliance reports and management letter Financial statements, audit report, compliance reports, management letter, workpaper files for significant and critical areas, concurrence with conclusions of engagement team Financial statements, audit report, compliance reports and management letter. Workpaper files for significant and critical areas, concurrence with conclusions of engagement team Utilizing our wealth of understanding and experience serving municipalities, we have developed an audit approach tailored specifically for the City, with consideration for your controls, systems, and personnel resources. Previously in the section on the audit work plan we laid out the individual areas and type of work that would be performed and provided an overview of our audit approach. Our tailored approach has been extremely successful in helping our clients to manage risk more effectively in these litigious times. Two key reasons for this success are as follows: Our planning process includes extensive involvement from management to help us identify critical business and accounting issues. Your input will be incorporated into our risk assessment process, fraud risks, business changes and overall audit approach, ensuring that our audit processes are uniquely catered to your challenges. And most importantly, our intensive planning process will provide your staff with a specific understanding of what is expected of them, minimizing disruptions to everyone's work schedule throughout the year. We truly differentiate ourselves through a high level of partner involvement. Our senior level professionals will be involved throughout the entire process, from planning through report issuance. This will result in process efficiencies, better communication among audit staff members, and a more thorough explanation of audit results and recommendations for the future. 7 Ultimately, our audit process allows us to issue an opinion on your audited financial statements. The City will receive a management letter as well, that goes beyond the audit and outlines detailed ideas and recommendations for improvement IWe consider our relationship in various areas of your organization. These insightful recommendations are designed to help you not only more than just an audit - we achieve your objective, but also to improve the true are your trusted advisor. value of the organization. We see the quality of an audit relationship as more than a piece of paper that verified the accuracy of financial statements. We see it as an active communication between you, your financial partners, and your business advisors. Our audit will offer the City more than just a report on financials —it will also serve as a valuable guide for your strategic imperatives. TRANSPARENCY AND COMMUNICATION We will communicate any internal control deficiencies, if any, found during the audit. Significant deficiencies and material weaknesses, if any, will be identified in the report on internal controls. Deficiencies discovered will be reported in the management letter. We will make a written report of any irregularities or illegal acts of which we might be made aware and will report such findings immediately to the City Manager, applicable management and oversight committees. Any nonreportable conditions which may be discovered will be reported in a separate letter to management and will be referred to in the report on compliance and internal controls. We ensure constant communication and transparency in the audit process using our web - based dashboard and project tracker. The project tracker accumulates the status of pending items, open issues and questions, any potential control deficiencies, and any other matters of audit significance. Samples of the project tracker reports are shown below. The tasks performed are tailored specifically for each engagement. Below are samples from one of our engagements: b. Provide a tentative schedule for performing key aspects of the audit, MILESTONES AND TIMING Based on your needs for this project, we have developed the following timeline in connection with the services we are to perform for the City. Each year this schedule and our detailed milestones and project tracker will be co -developed with input from City staff. The milestone schedule will then contain specific due dates for each key item for both City and RSM to provide. Audit State July Aug Sept Planning Phase Present detailed audit plan to City Provide listing of schedules to be prepared by City Fieldwork phase Interim work Final fieldwork Reporting phase Report preparation Exit conference Issuance of Reports Dec Jan Feb March NN **The dates of exit conferences and presentation of the audit reports and management letter to the City Commission will be determined by City management. RSM will be available at any time for conferences and presentations to the City Commissioners. TRANSPARENCY AND COMMUNICATION We will continue to provide constant communication and transparency in the audit process through the use of our web -based dashboard project tracker system. The project tracker accumulates the status of pending items, open issues and questions, any potential control deficiencies, and any other matters of audit significance. The tasks to be performed are tailored specifically for each engagement. Located on the following page is a sample from one of our engagements. RSM will provide status updates to management throughout the audit process to ensure all deadlines are met. 77 RSM pextig PPC: Drip Prot Ppt BEM rity Bret Freer r1 NOW 11101 Plw4d End ActM Y Su rlunar r are ar Na bet 1.2GXX itadiviim Planned Start Manned End i5 wf 71 Axxrrplate AMA NW. 2. 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Accounts Payable 0770272015 AP Cheie re3mlere' en-57s.1 raufi Nava -rise- 23, 2.15<addirrulstexir.rnswr LW seq. I dit feeerdof `ede addax;.. 57,+72r20 15 AP2 AP dstail as of9133715 5770272015 MO* AO? SAI-Sdaeckle de.p rdves dfedcalauads 5702, 15 B. A seiedie affuare ...dies far cuss. ming debt i5}mar de. pipsa sdred. }- 578272015 78 BENEFITS OF LOCAL SUPPORT WITH NATIONAL PUBLIC SECTOR RESOURCES When selecting a firm to perform your audit services, the City should expect staff accessibility, and a substantial public sector practice to support your full range of needs, current and emerging. I Our experienced, local team of RSM embraces such a service model; we find this combination promotes value through professionals bring value to the City perspective and efficiency that can only come by serving hundreds of entities like yours. For the City, this translates to minimal time commitment on your part to assimilate our staff —who will continue to come to the engagement with the level of experience and education necessary to perform their work efficiently. In addition, your engagement primarily will be staffed with professionals from our Miami office with additional support as needed. We look forward to leveraging this proximity to provide a high level of personal attention throughout the engagement and whenever you need us during the year. DEPTH OF OUR PUBLIC SECTOR PRACTICE RSM has a national practice focused on serving government entities like the City. We serve the audit, compliance and consulting needs of more than 2,500 public sector clients annually, including state and local governmental entities, such as cities and towns, utilities, housing authorities, parking authorities, transportation authorities, redevelopment agencies and school districts. This translates into considerable knowledge of the environment in which government entities operate. Within our public sector practice, we have more than 800 professionals who are committed to serving state and local governments. Our practitioners leverage their experience to create meaningful value for clients through a strong knowledge base and efficient processes. In working with RSM, the City will also benefit from our dedicated resources that closely monitor public sector developments and provide regular communications on accounting, auditing and regulatory pronouncements pertinent to state and local governments. 79 STATE AND LOCAL GOVERNMENT EXPERIENCE State and local governments are being challenged by a broader range of constituencies to deliver more transparency, efficiency and accountability than ever before. Leaders are under considerable pressure to ensure that government entities function like an efficient business delivering quality services, implementing efficient processes and setting new standards that can withstand examination. At the same time, in the face of ever -changing economic and political conditions, state and local governments must function productively and show results, all As your first choice advisor we while focused on achieving a higher mission: to will help you to preserve and preserve and protect the public interest. protect the public interest. At RSM, we will continue to work together with the City to address a variety of challenges, including: Reporting, including compliance requirements Risk and internal controls (n1 Business process re -engineering and operational transformation The City deserves to continue to work with a service provider that understands its objectives and can help you address challenges and anticipate future changes. Leveraging the experience and perspectives of our public sector professionals who focus on serving state and local government, RSM will continue to assist the City in meeting responsibility and accountability expectations. This will help the City achieve the technical, regulatory and cultural changes required to meet its evolving goals. ADVOCACY AND MEMBERSHIPS RSM participates in the following associations: Government Finance Officers Association Florida Government Finance Officers Association Association of Government Accountants National Association of State Auditors, Comptrollers and Treasurers National Association of State Chief Information Officers Public Pension Financial Forum CLIENT SERVICE APPROACH RSM understands the importance of efficiencies at all levels of government. We believe you deserve service providers who understand your objectives and are committed to helping the City follow through on its mission. We are committed to assisting our public sector practitioners with access to the latest technical information and training in the areas of functional specialization. Our primary focus, however, is on audit quality and providing our clients with close personal attention and accessibility of all personnel, including the engagement partner. PARTNER -LEVEL ATTENTION When working with RSM, you will continue to be front of mind for us, not only during fieldwork, but throughout the year. Our client service model is designed for us to be your trusted business advisor throughout the year, not just during the period of time that we are in your offices performing the audit. Bob Feldmann, your client service leader, is also RSM's National Public Sector Industry Leader We will continue to meet with you on a regular basis during the year, with the sole purpose of keeping each other up to date on what is going on within the City and in the industry. Our experience has been that this approach allows us to resolve issues as they arise, thus not having to deal with these issues during the audit. The result is a more efficient approach and the minimization of surprises during the audit process. When it comes to operational improvement recommendations, or updates related to new accounting pronouncements, you will also learn about a range of different ideas. We will bring to you not only observations about your operation but also best practices that we are seeing in the industry. In working with us, the City will have access to advisors who understand the unique aspects of your business and are committed to effectively serving your needs. ATTUNED TO INDUSTRY DEVELOPMENTS AND CHANGES We leverage a variety of means to keep our public sector personnel well - versed on issues affecting you. Among these, RSM professionals maintain relationships with many federal and state departments and agencies, as well as working relationships with officials within the U.S. Government Accountability Office and Office of Management and Budget. We have participated as an advisor to the President's Council on Integrity and Efficiency through the Quality of Audit Roundtable. Our firm also serves on the AICPA's State and Local Government Expert Panel and are versed in GASB, AICPA and GAO pronouncements, including those being proposed by standard -setting bodies and those issued but not yet implemented. 81 c. Provide a detailed response to each of the City's requirements as stipulated within Section 3 Specifications/Scope of Work, of this RFP. RSM will continue to offer the City an experienced local team backed by extensive national resources. As outlined earlier in our response, our team has extensive experience auditing local governments in Florida and you can have confidence in our skill, knowledge, and experience. In addition to our local capability, we can utilize the resources of RSM's national practice to address emerging issues and intricate regulatory topics, as needed. Such depth of knowledge and resources can help ensure that your financial reports are accurate and can be relied upon with confidence. RSM, along with our subconsultant partner firms of ABPA, SKJT and GEMRT will perform an audit of the City's financial statements for the fiscal years ending September 30, 2022 through 2026. Our examination will be to the extent necessary for RSM to express an opinion on the fairness with which the basic financial statements present the financial position, results of operations and changes in financial position in conformity with accounting principles generally accepted in the United States of America. We will provide an in -relation -to opinion on the supporting schedules based on the auditing procedures applied during the audit of the government -wide and fund financial statements and schedules. Additionally, we will perform certain limited procedures involving supplementary information, especially Management's Discussion and Analysis and other required supplementary information as required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. The audit of the basic financial statements of the City will be performed in compliance with Section 218.39, Florida Statutes and the requirements of: Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants and the standards as set forth by the Government Accounting Standards Board (GASB) The U.S. General Accounting Office's Government Auditing Standards Rules of the Auditor General, State of Florida, Chapter 10.550 Regulations of the Florida Department of Banking and Financial Services 82 = - - Federal Single Audit Act of 1984 and Federal Single Audit Act, as amended; Florida Single Audit Act, Section 215.977, Florida Statutes; Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Chapter 18/Article IX/Division 2 of the Code of the City of Miami, Florida, as amended, the Financial Integrity Principles Any other applicable federal, state, local regulations or professional guidance not specifically listed above, as well as any additional requirements which may be adopted by these organizations in the future. Upon completion of the audit, RSM will prepare the following: A report on the fair presentation of the basic financial statements in conformity with accounting principles generally accepted in the United States of America; A report on compliance with requirements applicable to each major Federal program and State project and on internal control over compliance in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) and the Florida Single Audit Acts; and A detailed management letter for each of the 5 audit years which will include audit findings and recommendations affecting the financial statements, internal control, accounting, accounting systems, legality of actions and any other matters. a.« Q L 000 =I RI We will communicate any significant deficiencies identified during the audit. Significant deficiencies that are also material weaknesses will be identified in the report on internal controls. Deficiencies discovered will be reported in the management letter. We will make an immediate, written report of any irregularities or illegal acts of which we might be made aware and will report such findings immediately to the City's Auditor General, Finance Director, CFO, City Manager, Audit Committee, Mayor, and City Commission, as deemed ethical in accordance with professional standards. We will report to the City Commission, through the Audit Committee, each of the following: auditor's responsibility under auditing standards generally accepted in the United States of America; significant accounting policies; management judgments and accounting estimates; significant audit adjustments; other information in documents containing audited financial statements; disagreements with management; management consultation with other accountants; major issues discussed with management prior to retention; any difficulties encountered in performing the audit. We will also prepare a detailed management letter and provide 60 copies in addition to an electronic copy. 83 Our comments on the management letter will mention: Whether irregularities reported in preceding audit(s) have been corrected Whether recommendations made in preceding audits have been followed Whether the financial report filed with the Florida Department of Financial Services is in agreement with the annual audit report for the period, and if not, specify any significant differences Recommendations to improve the City's present management accounting procedures, and internal control Any violation of the laws, rules and regulations discovered within the scope of the audit Any illegal expenditure discovered within the scope of the financial audit Any improper or inadequate accounting procedures discovered within the scope of the financial audit Any failure to properly record financial transactions discovered within the scope of the audit All other inaccuracies, irregularities, shortages and defalcations discovered within the scope of the financial audit Review of the provisions of Section 218.503(1) Florida Statutes, "Determination of Financial Emergency" Compliance with Auditor General's rules A review of compliance to the City's investment policy; specifically the cash flow analysis, liquidity assessment process, benchmarking and written procedures regarding all investments (including those under the management control of the City staff and the Investment Advisor) We will continue to provide the City with: Assistance in the preparation of the Comprehensive Annual Financial Report to the extent that it does not violate independence standards Technical assistance as deemed necessary to ensure the City meets the requirements of the GFOA Certificate of Achievement for Excellence in Financial Reporting Program. Program specific audits as required by granting agencies (fees negotiated separately) A review of the financial report of the City filed with the Florida Department of Financial Services, pursuant to Section 218.32, Florida Statutes, to verify that it is in agreement with the financial statements. If the City issues any official statements in connection with the sale of debt securities during the contract period, RSM will issue upon request, a consent and citation of expertise as the auditor and any necessary comfort letters and other documents as necessary in connection with the sale of debt securities. 84 We agree, at the expense and request of the City, to have the audited financial statements of the second year of the contract term submitted as part of our annual peer review program. We will perform the following additional procedures — fees to be negotiated separately: Program specific audits as required by granting agencies Additional agreed upon procedures as required by the City Other audit related services as needed by the City We will provide at least eight We will provide the City with annual government I hours of CPE credit courses at training of at least eight hours of CPE credits per staff member, at no charge to the City for the life of the no charge to the City. contract. We will notify the City: Regarding any audit adjustments required to give the City adequate opportunity to respond. If any regulatory or other government agency requests a review of the audit workpapers concerning the City or any other government client audited by RSM. If deemed relevant to the City. If any disciplinary actions or complaints are filed with any regulatory bodies against RSM or any employees of RSM. KEY CONTACTS Bob Feldmann, as client service partner, and Anil Harris, as senior manager, will continue to be the key designated contact persons for the City. They both work locally in RSM's South Florida offices and can be reached at 305 442 8801 or by email at bob.feldmannP rsmus.com or anil.harrisPrsmus.com. Bob Feldmann and/or Anil Harris will continue to communicate with the City Manager or designee, the Audit Advisory Committee, the Finance Committee or the City Commission, as deemed necessary. They will be available to attend the City Commission meeting and report and respond to any questions, at the time the audit report is submitted for acceptance. d. Provide the extent to which statistical sampling techniques shall be used. Effective use of sampling (statistical and nonstatistical) generally allows us to achieve audit objectives in a more efficient manner. The approach we plan to use for sampling is consistent with our professional standards and guidance found in the AICPA Audit Guide, Audit Sampling. RSM does not rely solely on the results of a single procedure to reach a conclusion on an assertion relating to an account balance, class of transactions, or the operating effectiveness of controls. 8 Rather, our audit conclusions are usually based on evidence obtained from several sources as a result of applying a number of procedures. The combined evidence obtained from the various procedures is considered in reaching an opinion about whether the financial statements are free of material misstatement. Our professional standards provide guidance for planning, performing and evaluating audit samples. Such standards include guidance related to sampling risk, sampling in substantive tests of details, and sampling in tests of controls, as well as discussion of dual-purpose samples. This guidance addresses sampling considerations when performing a financial statement audit —with an emphasis on testing account balances or classes of transactions that may contain misstatements —as well as testing internal control over financial reporting. Our familiarity with sampling, the standards and relevant audit guides has allowed our firm to develop certain tools that facilitate the efficient and effective us of sampling in both the financial and compliance audit environment. e. Provide the type and extent to which analytical procedures shall be used. Our audit approach requires the use of analytical procedures to assist in planning the nature, timing and extent of other auditing procedures. The primary focus of analytical procedures employed at the planning stage is the identification of specific risks or errors in the financial statements or of compliance violations. By considering unusual or unexpected balances or relationships, analytical procedures help to direct our attention to areas with the highest potential for material misstatement. Preliminary analytical procedures may also identify unfavorable trends or other matters. Analytical procedures will be performed at both the government -wide and fund level financial statement and will include the following, where applicable: Comparison of original budget (revenue sources and appropriations) to actual amounts. Comparison of major revenue, expenses, and expenditure amounts to: Preliminary expectations based on budgets and forecasts. Prior year's amounts. Consideration, to the extent applicable, of the certain key financial relationships in relation to preliminary expectations to determine if there are unusual or unexpected balances or unexpected relationships. Analytical procedures will be used in substantive testing for certain revenue and expenditure activities, when deemed efficient. 86 f. Provide a list of any additional services, not included in this Solicitation, that the Proposer can offer to the City. If Proposer is offering any additional, describe the services in detail. Note that services will be paid at the hourly rates provided on Attachment C, Price Proposal. The City has a right to negotiate said price. Government Auditing Standards (GAS) independence standards require that the auditor maintain independence so that opinions, findings, conclusions, judgments and recommendations will be impartial and viewed as impartial by reasonable and informed third parties whenever non -audit services are provided to a client. Before we agree to provide a non -audit service to any client, we determine whether providing such a service would create a significant threat to our independence for GAS audit purposes, either by itself or in aggregate with other non -audit services provided. A critical component of our determination is consideration of management's ability to effectively oversee the non -audit services to be performed. In doing so, the City must agree to assign a member of management who possesses suitable skill, knowledge or experience and understands the services to be performed sufficiently to oversee them. Additional services that are provided by RSM and available to the City follows: • GASB 87, leases. Various implementation support services Financial and compliance audit and attestation engagements Operational reviews Internal control reviews Litigation support services Long-range planning and financial analysis • Cost -of -service studies User charge/rate analysis Accounting policies and procedures manuals Interim controllership and/or financial management assistance Accounting and reporting assistance GASB 87, LEASES IMPLEMENTATION ASSISTANCE GASB 87, Leases is complex and represents a fundamental change from historical GASB lease accounting requirements. It will have significant impacts on your government organization and implementing the standard will create significant changes to existing processes and systems. Additionally, there are various technical accounting nuances which often need to be considered. RSM has assisted a number of governments in the initial stages of this new lease standard and has the expertise to help make the implementation process less disruptive and ultimately more cost efficient for the City. Many organizations have leveraged the knowledge and experiences of RSM in this area. 87 RSM CONSULTING SERVICE OFFERINGS In addition to tax and audit, RSM offers cost-effective risk, financial, and technology management advisory services to government entities similar to the City. The table below is a summary of our consulting services available to the City: Application integration and development Business applications, including ERP and CRM Business intelligence Finance and accounting outsourcing Infrastructure Managed IT services Management consulting RSM cloud portfolio Information systems consulting Regulatory compliance Internal audit/COSO and the Green Book advisory IT risk advisory Security, privacy and risk Cyber-security advisory services Systems and process assurance INTERNAL AUDIT ADVISORY SERVICES RSM has a comprehensive internal audit methodology with a holistic approach to assessing your most critical risks. We understand that there is no one -size -fits -all internal audit project; therefore, we have a flexible methodology that helps internal audit evolve from a necessary process to assume a more strategic role within your organization. We leverage proven processes and advanced technology to help you mitigate risk, monitor compliance and add value to your organization. Our methodology is grounded in understanding your needs and working with you to develop a responsive approach to meet and exceed your expectations. In addition, we integrate powerful quality assurance and project management resources to increase visibility into your internal audit functions, providing real- time results and insight into progress. Construction advisory Financial investigations Litigation and dispute advisory Transaction advisory Valuation id i9 88 The RSM methodology is built upon five key components, working together to provide effective risk identification, mitigation processes and enhanced value to your business. Risk assessment fr Reporting We understand your business and needs, developing key reporting and project management strategies. Our team evaluates and prioritizes your critical risks. We establish an effective plan, leveraging industry knowledge and technology to properly scope your project. RSM advisors evaluate your key processes to assess compliance and analyze data. We communicate what we have learned, comparing resultstothe plan, identifying root causes and providing steps for remediation. We conclude your project, demonstrating benefits with our value scorecard and begin planning for next year's audit PROPOSED FEE FOR SERVICES Proposer shall state its price for providing the services as stated within this Solicitation. Proposer shall submit pricing as a flat, fixed fee per year, which shall include all expenses necessary for the required services. Proposer shall also provide separate pricing for the one- time start-up costs associated with Year 1 of the engagement. Additionally, provide a singular hourly rate to be used for any additional work which the City may request outside the scope of the contract. Discuss any additional services and fees for the same which Proposer can provide and which are not specifically listed within this RFP. ATTACHMENT C PRICE PROPOSAL A. EXTERNAL AUDITING SERVICES RFP 1496386 The not -to -exceed price and estimated hours for providing all external auditing services as stated in the Scope of Services. The price includes all costs associated to provide these services. Annual audit fees One-time start-up cost TOTAL PRICE ESTIMATED HOURS $451,250 per year 3,900 per year N/A as incumbent auditors no fees will be charged for this service N/A as incumbent auditors B. NOT -TO -EXCEED HOURLY RATE FOR ADDITIONAL WORK Below are the not -to -exceed hourly rates for additional work not included within the Scope of Services: Classification I Rate per hour Partner $300 Senior Manager $250 Manager $200 Senior $170 Staff $120 Clerical $50 Please see next page for notes. 90 NOTES 1) The not -to exceed price in Section A, and the hourly rates in Section B, shall remain firm and fixed for the term of the Contract, including any extensions thereof. 2) The hourly rates above include all costs to include normal administrative fees, such as telephone, mailing, faxes, duplication charges, overnight mail, and including all out of pocket expenses, such as travel incurred in connection with the services (refer to CH.112.061 of the Florida Statutes regarding travel expenses), per diem, and miscellaneous costs and fees, and is incorporated in this price schedule, as they will not be reimbursed separately by the City. 3) The City will pay the Contractor at the hourly rates indicated within Section B, for any work involved to complete any additional services not included within the Scope of Services as requested by the City. 91 APPENDIX A- PEER REVIEW REPORTS RSM BKD 41t'1 E. Si- Louis Street Sege 2001 P_4, BOK 1110 I SpringhigEi, MD 450E1-1190 CPAs & Adlrisei s 4.19.665.0901 I Far:4.17.065.86E2 I bka,com Report on Ilia Firm's Systam of Duality Control To the Partners of RSM US LLP and the National Peer Review Committee We have reviewed the syslein of quality control for the accounting and audiiing practice of RSM LIS LLP i the fermi applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended April 30, 20 Lc. Our peer review was etsnducted in accordance with the Siandards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Jnstitatc of C:erti tied Public Accountants {Standardsj- A swnlnary ofthc nature, objeciia'es, scope, limitations of, and the procedures performed in a _System Review as described in the Standards may be found at wwww-aicpa.titrVpr5umrnary. The summary also includes an explanation of how engagements identified as not performed or reported in ci nforiniiy with applicabk professional standards, if any, are evaluated by a peer reviewer re determine a peer review rating. AIM'S ROVOMMIllite The firm as resiporuib]e for designing a system of quality control and complying with it to provide the firm with rc%isri l:,b]e assluranc+c of perforiinµ and reporting in conformity with applicable professional standard, in all ISL.ILL:ILaI lespecis- The firm is alma responsible for evaluating actions to pi LNnpIJy icniedlate engagements deco .:..I as nestperformed or reported in 5;onf srmiry with professimia] ,lUuil,urdx, when appropriate, alai for I L: 116ti LI ICI II!I,L'_ V CJklle„eti in list 9yalcm of quality contra', if any. Peer Revdewer's Rea' ottaitiINtjil II II 1: %r,tiii ibi lily h 1La capt'e%% an opinion on die deiiJ,tli of to spit enm el -quality control and firun`m • I1.: I l:.:reta tilt hosted no Lnt.r MOM. Required SWarll1aris end Coosddarafdon s Lora p co. lei lis la{: ILXIIC4i 1111 14:1 ICL,' IIb.:.!ULNA e1tggaganlean, 1K'1 tlll l]L,:rl LJI I,IdI {1rrLI'J'JPPJichir Arxldrtdte 'irirrJaiwity.�1 Illi ludllly L.i''I]L11111L11Le JIYLILL, B I Ib4ILT dill: SHIN ALIdJI .'i L' I, iLLJ%1LI%LaI C1 I11,LL1'e'CL" 11LILL'FLl plink, JULIAA% IYC 1 rimilired nl>,LICI l IiLL'J.+L, 1LIILILL. Ut blul4Cl.1.1uolICI%1111i1 C:i111]L111]IIL1.111% ,}'lllll/Ji1L111S ISt;l{ 1 _ilia! title " 4'I 1pJp C1]Lilli% I A,:11+,u1 sal L,IYI itivNiitlisc u`e@OltllaJLTL'LI i;L`xiCLL% Fly IdI hi km crrlaiies L'L111.1111u111ICHICLI 11,' IILY° 1Jnh, II Jl11PIJL:,IIFIL', YI, deter niniillh the rl:rture and a%La1II Li I` our pi L14L'dIlros, Opinion In i]ur Llpanuln. lire ryrtem or quaky ctlnuisl for die accounting nail auditing primer of RSM US 1.LP alpplJcalhlc let eriguyacmentls Not 1+uhjcci Llr pt`At111 pLTnllrilcnt iaawpl.cL!un i11 cl1°[tit for the year trailed April 1t1, 2019. ham 'Scan *upinhly Mesita it and cullrnphud L.4Lh lit pri]4'Idr the Iirirt With retiscnah'a tlxiluranee rat performing and reporting in a LnlLLrrIly with upplrealhlc prLll'eaNinI1Ld Niandarda i1r till manorial aeipevta. Firms till lY reaeiva a rlataiii isfpatm. JtM.f.V 14Jth i lcra'wcyfarx) urfarii. WWI l lS l,l.P liras rourived ■ pear review rating of BKD, LLP C)va iii'irT 3, 2019 Praxi flv , RSM B103. €rli a Adams 111 910E St. Lo,:ii ¢JI,00t i.,nr 20iJI PO. Box i140i1Snnnglidd ran del .I1 I 9 1113t§h5H..DI I1I x417.a55.06101/biod.oin System Review Report To -the Partners of RSM US LLP and the National Peer Review Committee of the American Institute of Certified Public Accountants Peer review Board We have reviewed the system of quality control fur ihe Accounting and auditing practiced' RSM US LLP (the "firm") applicable to cngngenrrnls not &object to PCAOB permanent inspection in effect for 1#re year ended April 3G, 2016. Our peer review was conducted in accordance with the Standards for Performing and. Reporting on Peer Reviews established by the Peer Review Board of ibe American Institute of Certified Public Accountants. Asa part of our peer review, we considered reviews by rcpii {tory entities,. if applicable, in determining the nature and ee.atent dour procedures. The firm is responsible felt designing. a system of quality control and complying with it to provide the firm with reason ale axsurar ca of performing and reporting inconformity with applicable professional standards in all material respects. Our p,i,sibility is to expreld an opinion an the design of the system of qual ily content and the finn's compliance therewith learned on our review. The nature, objectives, scope, limitations of and the procedures performed in a System Review are described In the standards at www_aicp&or$r.'irslmnrndr4, As required by the standards, engagements selectod for review included engagements perforn ed untied - Govern -mew Auditing SkircifIfr .r, audits of employee benefit plans, audits performed tinder FDICIA, and audits of carrying broker -dealers, and mamineAionsof service otganizations [Service Organizations Control (SOC) l and 2 engagements] - In our opinion, the system of quality control for the accounting and auditing pra4'lice of RSlal U: LLP applicable toUfligrigtotemls not sabject to PCAOB permanent iee,t,e4.tiurt in effect for the year ended April 36, 20l4S, has been suitably designed and complied with to provide the hem with reasonable Luminance of'performingand reporting in conformity with applicable professional standards in all material respect.M_ Firms can r ve a rating orpnuas, pass whit deJlepeney(tes) or feria. RSM US LLP has received a peer review rating ofp ets& December 2, 2016 Prax : 94 ABPA PEER REVIEW ABPA is currently undergoing the peer review process with completion scheduled for June 2022 with the anticipation of receiving our formal letter no later than June 30, 2022. Below is the 2018 peer review. Iva13 and sampan P.A. rer1L 1yr .. w A..:.w, c«•a1.+rw, ara nSa t Mirth b)20) 41011,1144111 .., nicklardinA 4a4.,74411w to Dart CMate sr #rtdrwarry ex Atli errs & CPA *MOM Pow 111rwo. Comm We Ppm r4-irr np rip wipe pi SMat'h+ memo for the reearcry san &L crip, p•screr ar Areoery Huila+,11A Vol Mai, rogiciate W 4taisgromor ats awl 7u jrsr to KAM pr+nar*ee$ w,ercIt" in 14110 ladle rent 0000d 0000401114 11_ XII [ta,. ppyc norniw Art cc*whkale ry acsrrdansar 410 004 Iesmdoode lit !chart r+ and Awn" on ►see alra eni a irblrtned by tNi Ar+ Ar.+hy. Mad odire At+wkirt MORE aar Caetiaad s +too aoeokr1artt rstrrdied0 A Ininin a4 OOP Wort. tialpsc1rrsa, 'DPW. 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AI pert GO ew dpa' 4101001, ■ae1101140P4F4 rav`rwt by nodnipryae a millbsnminibillre elarllrrti M. iookaad. o demo WrYrs Imo aim - lial01 of ri1R Page2 IN, Oa. ad+rstrk, uu- irlrr.a por+ep atilt biOntr iqr Mrpalr pros aral +aap trr11 prta w 01APOOPrif PA. amPlicalOP 1. d1+deprrrraer lam -pljos 'KAM pier+ rest •••• li as 0tar u•a yaw aria Gicomoor fl.201,4has Moo WNW riladoold and MINIM aide wp Me* pep SIM WM tplinnbliblibibrAncill d prionaMr( aad esp rsy #rdeedermity _ a ieali pplipPympileUrr#sr�l m aM Irrwrail +rasaam fawn car% am*, solos M (rp1r, dam mot Iglialingslwi Ifrt Assikang Frr�.loR P A hai rrcanr•a s past rslrrs el piss. pfti t ON* (Ofnflayr PA 95 ABPA PEER REVIEW 2015 Watson/lice® SYSTE7[ REVIEW REPORT To the Shareholder ofAaitltony Brunson. PA and the Peer Review Crnmruttee of the Florida Institute of Certified Public Accountants We have renewed the system of gaaltw control for the 9ecoratttrag a. atiditing practice cif Anthony Bruison, PA (the fon) m effect far the year ended December 31.. 2015 Our peer repo y teas conducted in acc€ -dance with the Standards for Performing and Rep5rting on Peet Reviews established by the Peer Rene,: Board of the Aluerdc:n institute of Certified Public Accountants As part of our peer rearm-, we considered r+ iews by regulatory enhbes.if appllrable. tit determining the nature and intent of cur procedures The firm is responsible far designing a system of quality control and complying w th it to invade the firm with reasonable assurance of peaf€iining and reporting in conformity with applicable professrorral standards in all material respects Our respatkiabtlity is to estpren sea opinion on the design of the system of quality etxitrol and the fum's compliance therewith based CPU our revint. The nature, objectrtm scope Iimilu(iuns of and the procedures deformed in a System Review air dexTiherl in the standards at aswir alepa.orpo irsitiimary As required by the standards encaQements selected fur renew included en inFemnearts performed under Gorerar,nrenr _irrthar g Siermi4itr1a and F_ui.plliNee Benefrt Pans In our opinion. the system of -quaky control for the accounimp and auditing practice of Anthony Brunson, PA in effect for the year ended December 31, 2015, has been. slntabh° desi gird and complied with to provide the firm. ' th reasonable assurance of perfuming and reporting to conformity with applicable professional standards ui all matena] respects Fiirss c301 receive a ramp of pass pass iiaih cfe/rrerrn eras).. or furl Anthony Brunson PA has received a peer renew rating of pres. Fort Lauderdale, Florida FebruaTY 27.2016 tNahoc Rice a.egide,ed Frog meek of ®CA Wohsan Fktr: a llf An epoliepenclentiy--awned mrrnhrr o! the FtiM Alliance SKTJ PEER REVIEW 2019 Pigtr Itripart aft ikt rim% System of Quahry C..trol Narwarbra 1219 To at Pitman of $ofro& Mac hcorramo, Tzsibse k Ciansassa, LLP ad as Pao- itelt., Cosmoses of the nershi, Immo" of Certflaa. chsbile Aces We kr %roma of spay Jawkrmi wawa : •Jitatomme. Twice Goaaara. UP (Ihs &WI aka kg es yam mad Mal. 31. :019 Ow pa tram was ossescsal m accastLisca mikes Ssaksilasdi f davow ce Past Ritsr-,‘ *agleam' lay las Pos Ranew Board, of das Amiss= !mbar ad Catifisd Mac Accaratms (1Ikmlask) A a:my of do mom. alorsorraa. imps, Immaisma aC ad do pacadwas mammal System frier as ilosznassi Susilisiii‘ 017 In f0=111 al wow p otipigartiamoary. 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Start Peer Re.,,yrrwirr Rawassalinty Cta. :eifemuisbar el le Opliv. cipizzon cita dor drum of dos clue= crahry sral drs era% eissrplowd, iNw•-na b.surd on cso Requital Seheedirst rod Cos taisratioas EAPPIcolein idailctsd for anew adarlisd 01:421003003-6 performed uolso CFO* et"ftv' iz Svowiertiz. writalawg a cceapisarcr 'nada =Ida the Slagle Audit As pat of ma pier rir-iet-, -re castadoced re-orrs b,- rapaitare imam at tomaimeamal bydmefr f /*KW*. 30 elataramisag the o.w.ce exams attar prccadurat De." In our opines. the gum mtgs.* taassi Ix the erromarros sod arskarg precool of Samoa_ Elm. laramaa, Tailor k Gloom, LLP effort for the "or oriori Mai 1 L. 2019 bssb b dewed mil complaki ka pro, sdir do dna Ina 00001341110 0IWW0 of 'wimps, mud rfortni na mammy web zgrbabb palisamil sombre Al Melina sapid& haps CALI now.. a teats of pata. pou walk skikkiscr nig) arfisti Swam 113•41, laroonco Tarlac & COMMA LILP has rams ad ipow msg.. moat orpass. SKJT PEER REVIEW REPORT 2016 (v)z = CPAs S CON ULTAra S PalaceOP dr LecetRiTd. kw 1045 Cuni Csie€,, R. 33133 Tc.:-11154.1-4B 6 Fax —1305 4*-1 BMb rT+�.im-cpa[oo System Rriirir Report To the Partners of Samson, Kline, Jacon ino, Tandoc c Gama ra, LLP and the Peet Review Committee of the Florida Institute of Certified Public Accountants We have reviewed the system of quality control for the aecounrin a and auditing practice of Samson, Kline, Jacomi o, iand>o€ & Cramnaria, LLP (the firm) in effect for the year ended \fav 31„ 2016. Our peer review was conducted in accordance vcith the Standards for Performing and Reporting on Peer Reviews established by die Peer Review Board of the American Institute of Certified Public Accountants. As part of our peer review, we considered reviews by reveulaWry entities, if applicable, is determining the nature and extent of our procedures. The firm is responsible for destgtuin.g a system of quality control and comoplvine with it to provide the firm with reasonable assurance of performing and repotting in conformity with applicable professional standards in all material respects.. Our responsibility is to expressan opinion on the design of the system of quality control and the finu`s compliance there' nd based on our review. The nature, objectives, scope. limitations of, and the procedures performed m a S3stein Review are described in the standards at mrk-i'_aSC org AprsIn7n5toty As required by the standards, engagements selected for review included engagements performed under Gove'm iirAhviri ig SraJldards_ In our opmiou. the system of quality control for the ac ouonng and auditing practice of Sanson. Kline. Jaeonmino. Tandoc & Gamma_ LLP in effect for the year ended May 31, 2016 has been suitably designed and complied with to provide the farm faith reasonable assurance of performing and reporting in conformity ity with applicable professional standards in all material respects. Firm can receive a rating of pass, pass with deficiency (ies) or fail. Sansom. Kline, Jacommo, Tandy : & Gamnarra, LLP has received a peer review rating ofpass. October 4, 2016 'Amain) lerce L I_LP tiPLuigym luaJa A uvarr +{ { ; rr+7H.f JSAI..ia wxev. N round.1..,x.s.e.,., .r{:vas'.1 I.a'a.ra...1d.h ar, GEMRT PEER REVIEW REPORT 2017 INFANTE isP'. C,CIAPANY Am,Imm comm....�.. waft aar.r u.rM.. w.,... o.......p,. „a.,..lw e.,R e...m.imPamp a.. MIN : TM G.AMM.. Report on the Firm's System QualityC'nnrrol May 3D, 2017 rr..e. •...sr.e�CAM. m WO .16•64 To the Partners of Rodriquea, T ucba & Co., C.P.A., P.A. and the Peer Re%IZA' CUirnn Mee of the Florida Institute of C enificd Public Accountants We ham a reviewed the system of qualify control for the accounting and auditing practice of Rodriquez Trueba & Co.. C.P.A.. P.A. (the firm) in effect for the year ended December 31, 2016- Our peer review was concluded in accordance with the Standards for Performing and Reporting on Peer Rsvieus established by the peer Review Hoard of the American Institute of Cenif ed Public Accountants (Standards) A summary oi'the nature, attjeetives, scope. limitations nr. and the procedures performed in a System Review as dcscnbed in the Standards may be found ai wareca4murepagimmiga. The summary 315.01 rnCIudes an eXplanalion of haw engagements identified at vial performed or reported in conformity with applicable professional standards. if any. are evaloaicd by a neer reviewer to determine a pees review rating, Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it ro pixividc the Him with reasonable assurance of prrtismsing and reporting in conformity with applicaible professional standards in all maierial rrsf:ccts. The firth is also responsible for evaluating actions to promptly rensediate engagements deemed as riot performed or reparkd in conformity with professional standards. wheel appropriate. and for rernediating weaknesses in its sy%em DI -quality control, if any Peer Reviewer's Responsibility Our rcaponsrbilii'y is to express an opinion on the design of the system of quality control and the fittn's compliance 'herewith based on our review_ RequiredSelections and Cnnsideraiious Engagements selected fur reviewr included engagenient5 performed tinder Government Auditing Standards, including a compliance audit under the Single Audit Act, and an audit of an employee benefit plan. As a pan of our peer revievr, WC consideredreviews by regulatory entities a5 communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion ha our opinion. the system of quality control tor the accounting and auditing practice of Rodriquez., Trucba & Co., C.P.A., P.A. in effect for the year ended December 31, 20I6, 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 peas.,, pars- wash die crency(i s) or fear!. Rodriqucx,. Tnicba & Ca.., C-P.A., P.A. has received a peer review rating of pass. gdPvlav Infante & Company 99 GEMRT PEER REVIEW REPORT 2020 zo A ZOMMA GROUP CPAs AND CONSULTANTS Report on the Firm's System of Quality Control December 22, 2020 To the Partners of Garcia, Espinosa, Miyares, Rodriguez, Trueba and Company 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 Garcia, Espinosa, Miyares, Rodriguez, Trueba and Company (the firm) in effect for the year ended December 31, 2019. 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.orglprsummary. 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 firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits under the Single Audit Act and an audit of an employee benefit plan. As 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 Garcia,. Espinosa, Miyares, Rodriguez, Trueba and Company in effect for the year ended December 31, 2019 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. Finns can receive a rating of pass, pass with dEficiency (ies) or fail. Garcia, Espinosa, Miyares, Rodriguez, Trueba and Company has received a peer review rating of pass. ZOAL7Vli1 group, LLP 100 (rite of 4i1Ftiami ANNIE PEREZ, CPPO Procurement Director ARTHUR NORIEGAV City Manager ADDENDUM NO. 1 RFP 1496386 May 6, 2022 REQUEST FOR PROPOSALS ("RFP") FOR EXTERNAL AUDITING SERVICES 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 City of Miami's ("City") Annual Comprehensive Financial Report ("ACFR") for the fiscal year ended September 30, 2021, is hereby attached as Exhibit A. B. The City's Single Audit Report ("SAR") for the fiscal year ended September 30, 2021, is hereby attached as Exhibit B C. The following are the inquiries received from Prospective Proposers and the City's corresponding responses: Q1: How many years has the City used the same external auditor? Al : The current external auditors have contracted with the City since September 2014. Q2: Are the City's current auditors permitted to respond to this RFP? A2: Yes. Q3: Are any points awarded to Proposers for using a subcontractor? A3: Refer to Sections 2.11, "Subcontractors", 4.1.5, "Relevant Experience and Qualifications of Key Personnel and Subcontractors Performing Services" and 5.1, "Evaluation Criteria" of the Solicitation. Q4: Please provide the ACFR and SAR for the fiscal year ended September 30, 2021. A4: Refer to Sections A and B above. Q5: Please provide the amount of audit fees paid under the current contract. A5: The audit fees paid under the current contract are as follows: • FY 2014 - $485,000 • FY 2015 — 477,500 • FY 2016 - $455,000 • FY 2017 - $465,000 • FY 2018 - $475,000 • FY 2019 - $475,000 • FY 2020 - $451,250 Q6: Given the COVID environment, does the City prefer for auditors to work on - site, or remotely? A6: The City prefers that auditors work on -site. Q7: a) What is the time period in which fieldwork is generally performed? b) Is this still the most convenient time for the City? A7: a) Refer to Section 3.6, Time Requirements of the Solicitation; b) This timing remains convenient for the City. Q8: How many auditors are generally onsite during fieldwork? A8: There are usually three (3) to five (5) auditors onsite during fieldwork. A9: Regarding MiamiCoin, a) does the City currently own any cryptocurrency? b) does the City plan to own/report any cryptocurrency in the September 30, 2021 ACFR, and if so, what is the current value of the amount? c) Does the City actually mine any cryptocurrency? A9: a) No; b) No. Refer to Section A above; c) No. Q10: Would Webinars offered by the Successful Proposer satisfy the annual government training seminar required by Section 3.2.E.11? A10: Yes. Q11: Does the RFP include a preference for local auditors providing a five percent (5%) evaluation criterion for proposers who maintain a local office in the City of Miami? Al 1: Refer to Sections 2.27, "Local Preference" and 5.1, "Evaluation Criteria" of the Solicitation. Q12: What are the selection criteria for submitted responses to the RFP? Al2: Refer to Section 5.1, Evaluation Criteria of the Solicitation. Q13: Why is the City soliciting proposals for auditing services? A13: To replace the existing contract for said services. Q14: Who will evaluate and score the proposals? A14: The Auditor Selection Committee ("ASC"). Q15: Who are the members of the ASC? A15: The members of the ASC are as follows: o Chairwoman Christine King (ASC Chair), City District 5 Commissioner o Seepersaud Chircut, Treasurer, City of Coral Gables o Eugene Codner, Chief, Financial Services and Budget, Department of Regulatory and Economic Resources, Miami -Dade County o Scott Simpson, Chief Financial Officer, Miami Parking Authority o Rodney Sobelson, Chief Financial Officer, Assistant Vice President/Controller, Florida Memorial University Q16: Who are the City's current auditors? A16: The City's current auditors are RSM US, LLP. Q17: Please confirm that the Certifications Statement and Certifications are only to be completed/submitted by the prime Proposer, and not each subcontractor. A17: The Certifications Statement and Certifications Section are only to be completed/submitted by the prime Proposer. The City does not require subcontractors to complete/submit these documents. Q18: Please confirm that the insurance certificates evidencing coverage and endorsements as required within Section 2.9, "Insurance Requirements", are only to be submitted once the award process has been completed. A18: That is correct. Insurance certificates must be submitted by the Successful Proposer after the award process has been completed. Insurance certificates are not to be submitted with proposals. Q19: Are the insurance requirements listed in Section 2.9 applicable to only the Successful Proposer, or are they applicable to each of the Successful Proposer's subcontractors as well? A19: The insurance requirements listed in Section 2.9 apply only to the Successful Proposer, not to subcontractors. Any additional inquiries will be addressed in a future addendum to the RFP. THIS ADDENDUM IS AN ESSENTIAL PORTION OF THE RFP AND SHALL BE MADE A PART THEREOF. ALL OTHER TERMS AND CONDITIONS OF THE RFP REMAIN THE SAME. Annie Perez, CPPO Director of Procurement/Chief Procurement Officer City of Miami Procurement Department AP:cj cc. Erica Paschal, CPA, Director of Finance Yadissa A. Calderon, CPPB, NIGP-CPP, 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: RSM US LLP DATE: 5/6/22 SIGNATURE: (titg af �i�xtti ANNIE PEREZ, CPPO ARTHUR NORIEGA V Procurement Director City Manager ADDENDUM NO. 2 RFP 1496386 May 9, 2022 REQUEST FOR PROPOSALS ("RFP") FOR ETERNAL AUDITING SERVICES 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 deadline for submission of Proposals has been changed to Wednesday, May 18, 2022, at 5:00 PM. B. The City of Miami's ("City") Annual Comprehensive Financial Report ("ACFR") for the fiscal year ended September 30, 2021, is hereby attached as Exhibit A to this Addendum. C. The following are the inquiries received from Prospective Proposers and the City's corresponding responses: Q1: What were the City's total assets for the last year? Al : Refer to Section B above. Q2: What were the City's total revenues for the last year? A2: Refer to Section B above. Q3: What is the amount budgeted for this year's audit? A3: The amount budgeted for this year's audit is $500,000.00. Q4: Does the City have a policy on mandatory rotation of auditors? A4: No. Q5: Would the City consider extending the RFP's Proposal submission period for one (1) week to allow Proposers to timely incorporate City responses to inquiries submitted prior to the deadline for submission of inquiries? A5: Refer to Section A above. Q6: From a financial standpoint, what are the City's top three (3) priorities? A6: Accuracy and reliability, compliance and timeliness. Q7: What are the qualities in an auditing firm that the City deems most important? A7: Competence, timeliness, the ability to consult on significant and new accounting matters, presence and accessibility, while promoting a collaborative working relationship. A8: Has anything significant occurred in the current year, which is different from prior years? A8: The following is a list of significant events that have occurred in the current year: • Approval of Oracle Cloud implementation; • Forthcoming implementation of new Point of Sale system; • Upcoming implementation of GASB 87; and • Impending bond issuance of Miami Forever Bonds. Q9: What qualities have been exhibited by the current auditors that the City values the most? A9: The following are the qualities that have been exhibited by the current auditor, that the City values most. • Accessibility to City Staff: • Competence; • Timeliness; • Communication; and • General guidance on significant and new accounting matters Q10: Please provide a copy of the City's most recent financial statements (e.g., balance sheet, income statement, budget vs. actual, and any other relevant financial reports typically provided to the City Manager). A10: Refer to https://www.miamigov.com/My-Government/Departments/Finance- Department for the City's most recent financial statements. Any additional inquiries will be addressed in a future addendum to the RFP. THIS ADDENDUM IS AN ESSENTIAL PORTION OF THE RFP AND SHALL BE MADE A PART THEREOF. ALL OTHER TERMS AND CONDITIONS OF THE RFP REMAIN THE SAME. G 4. I1. nnie Perez, CPPO U Director of Procurement/Chief Procurement Officer City of Miami Procurement Department AP:cj cc. Erica Paschal, CPA, Director of Finance Yadissa A. Calderon, CPPB, NIGP-CPP, 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: SIGNATURE: RSM US LLP DATE: May 10, 2022 107 Tag of 4IFtiami ANNIE PEREZ, CPPO Procurement Director ARTHUR NORIEGAV City Manager ADDENDUM NO. 3 RFP 1496386 May13, 2022 REQUEST FOR PROPOSALS ("RFP") FOR ETERNAL AUDITING SERVICES 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. The following are the inquiries received from Prospective Proposers and the City's corresponding responses: Q1: What is the audit time frame? Al : Refer to Section 3.6, Time Requirements. Q2: Who is the audit report presented to? A2: The audit report is presented to the City's Mayor, Commissioners and residents. The audit report is considered public record and is published on the City's website. Q3: Who prepares the Annual Consolidated Financial Report ("ACFR")? A3: The ACFR is prepared by the City's Finance Department staff. Q4: Apart from the audit fees contracted for 2018 through 2021, did the City pay RSM US, LLP any other fees for "out -of -scope services in 2019, 2020 or 2021? If so, what were the related services and costs? A4: The out -of -scope services and corresponding fees paid from 2019 — 2021 are as follows: • Construction Compliance Audit - $6,845.00; and • Auditors Consent Letter for Special Obligation Bonds - $21,400.00. Q5: Pursuant to Section 2.7, References, would three (3) references for the prime Proposer suffice, or are references also required for subcontractors? A5: Proposers are required to submit three (3) references, pursuant to Section 2.7, References, for the prime Proposer only; references for subcontractors are not required to be submitted. Q6: Please provide the questions submitted by Potential Proposers in relation to this RFP and the City's responses. A6: The questions submitted by Potential Proposers related to this RFP and the City's responses, have been published via Addenda Nos. 1, 2 and this Addendum No. 3 of this RFP. THIS ADDENDUM IS AN ESSENTIAL PORTION OF THE RFP AND SHALL BE MADE A PART THEREOF. ALL OTHER TERMS AND CONDITIONS OF THE RFP REMAIN THE SAME. Annie Perez, CPPO Director of Procurement/Chief Procurement Officer City of Miami Procurement Department AP:cj cc. Erica Paschal, CPA, Director of Finance Yadissa A. Calderon, CPPB, NIGP-CPP, 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: RSM US LLP DATE: 5/13/22 SIGNATURE: 1 -1,0114u APPENDIX C - ADDITIONAL INFORMATION CULTURE, DIVERSITY AND INCLUSION At RSM, culture, diversity and inclusion (CDI) is how we thrive —not only because it's part of our values, but because it's how we foster an inclusive workforce, help the market address an ever - changing world and generate better business results for our firm and our clients. We invest over $3 million annually, with nine full-time resources and over 200 professionals serving dual roles executing our CDI programming. EMPLOYEE NETWORK GROUPS (ENGs) Diversity and inclusion have long been a part of RSM's culture. Our ENG groups provide opportunities for volunteering, professional development, mentorship and networking at all levels across the firm. RSM leaders look to our ENGs for innovative insights to help enrich experiences for our clients and our people. ENGs are open to all employees, with over half of our more than 12,000 workforce, including nearly 80% of our owners, belonging to ENGs. --' Iholar interfaith InspirAsian multicultural star pride Ezz generations 4 abilities valor familyfirst aace 110 www.rsmus.com RSM US LLP is a limited liability partnership and the U.S. member firm of RSM International, a global network of independent audit, tax and consulting firms. The member firms of RSM International collaborate to provide services to global clients, but are separate and distinct legal entities that cannot obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party. For more information, visit rsmus.com/who-we-are for more information regarding RSM US LLP and RSM International. © 2022 RSM US LLP. All Rights Reserved. THE POWER OF BEING UNDERSTOOD AUDIT TAX CONSULTING RSM PROPOSED FEE FOR SERVICES Proposer shall state its price for providing the services as stated within this Solicitation. Proposer shall submit pricing as a flat, fixed fee per year, which shall include all expenses necessary for the required services. Proposer shall also provide separate pricing for the one- time start-up costs associated with Year 1 of the engagement. Additionally, provide a singular hourly rate to be used for any additional work which the City may request outside the scope of the contract. Discuss any additional services and fees for the same which Proposer can provide and which are not specifically listed within this RFP. ATTACHMENT C PRICE PROPOSAL A. EXTERNAL AUDITING SERVICES RFP 1496386 The not -to -exceed price and estimated hours for providing all external auditing services as stated in the Scope of Services. The price includes all costs associated to provide these services. Annual audit fees One-time start-up cost TOTAL PRICE ESTIMATED HOURS $451,250 per year 3,900 per year N/A as incumbent auditors no fees will be charged for this service N/A as incumbent auditors B. NOT -TO -EXCEED HOURLY RATE FOR ADDITIONAL WORK Below are the not -to -exceed hourly rates for additional work not included within the Scope of Services: Classification I Rate per hour Partner $300 Senior Manager $250 Manager $200 Senior $170 Staff $120 Clerical $50 Please see next page for notes. 90 5/19/22, 3:24 PM DBPR - FELDMANN, ROBERT RAYMOND, Certified Public Accountant THE OFFICIAL SITE OF THE FLORIDA DEPARTMENT OF BUSINESS & PROFESSIONAL REGULATION db a ONLINE SERVICES rDe partment of Business Prof-e•,,,inn P ReplJldtl[;n Apply for a License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search LICENSEE DETAILS Licensee Information Name: HOME CONTACT US 3:24:15 PM 5/19/2022 Main Address: County: License Location: County: License Information License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications Alternate Names FELDMANN, ROBERT RAYMOND (Primary Name) 2734 OAKBROOK DRIVE WESTON Florida 33332 BROWARD 2734 OAKBROOK DR WESTON FL 33332 BROWARD Certified Public Accountant CPA AC0023373 Current,Active 09/17/1991 12/31/2023 Qualification Effective View Related License Information View License Complaint J 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. Please see our Chapter 455 page to determine if you are affected by this change. https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=2B606D599D7D22C15202D478575AFDD9 1/2 5/19/22, 3:24 PM DBPR - FELDMANN, ROBERT RAYMOND, Certified Public Accountant https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=2B606D599D7D22C15202D478575AFDD9 2/2 5/19/22, 3:21 PM DBPR - RSM US LLP, FIRM THE OFFICIAL SITE OF THE FLORIDA DEPARTMENT OF BUSINESS & PROFESSIONAL REGULATION Florida rDepartment of Business Pro e•,,,innal Reptilation ONLINE SERVICES Apply for a License Verify a Licensee View Food & Lodging Inspections File a Complaint Continuing Education Course Search View Application Status Find Exam Information Unlicensed Activity Search AB&T Delinquent Invoice & Activity List Search LICENSEE DETAILS Licensee Information Name: Main Address: HOME CONTACT US County: License Mailing: County: License Information RSM US LLP (Primary Name) 30 SOUTH WACKER DRIVE SUITE 3300 CHICAGO Illinois 60606 OUT OF STATE 801 NICOLLET MALL SUITE 1200 MINNEAPOLIS MN 55402 OUT OF STATE License Type: Rank: License Number: Status: Licensure Date: Expires: Special Qualifications Partnership Alternate Names FIRM CPA Firms ADP004384 Current 03/05/1984 12/31/2023 Qualification Effective 10/01/2013 View Related License Information View License Complaint 3:21:40 PM 5/19/2022 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. https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=3A191181 B093FFD8219D873B8D264EBC 1/2 5/19/22, 3:21 PM DBPR - RSM US LLP, FIRM However email addresses are public record. If you do not wish to supply a personal address, please provide the Department with an email address which can be made available to the public. Please see our Chapter 455 page to determine if you are affected by this change. https://www.myfloridalicense.com/LicenseDetail.asp?SID=&id=3A191181 B093FFD8219D873B8D264EBC 2/2 External Auditing Services RFP 1496386 EXHIBIT C PRICE PROPOSAL (REVISED) A. External Auditina Services The not -to -exceed price and estimated hours for providing all external auditing services as stated in the Scope of Services. The price includes all costs associated to provide these services. Total Price Estimated Hours 1 Annual Audit Fees $428,688 3,900 per year 2 One -Time Start -Up Costs B. Not -to -Exceed Hourly Rate for Additional Work Below are the not -to -exceed hourly rates for additional work not included within the Scope of Services: Classification Rate Per Hour Partner $ 300 Senior Manager $ 250 Manager $ 200 Senior $ 170 Staff $ 120 Clerical $ 50 Notes: 1) The not -to exceed price in Section A, and the hourly rates in Section B, shall remain firm and fixed for the term of the Contract, including any extensions thereof. 2) The hourly rates above include all costs to include normal administrative fees, such as telephone, mailing, faxes, duplication charges, overnight mail, and including all out of pocket expenses, such as travel incurred in connection with the services (refer to CH.112.061 of the Florida Statutes regarding travel expenses), per diem, and miscellaneous costs and fees, and is incorporated in this price schedule, as they will not be reimbursed separately by the City. 3) The City will pay the Contractor at the hourly rates indicated within Section B, for any work involved to complete any additional services not included within the Scope of Services as requested by the City. 4) The annual audit fees listed in Section A above represent a negotiated 5% reduction from the originally proposed price of $451,250. Despite this price reduction, the Contractor agrees to maintain service at the levels indicated within its Proposal. Bob Feldmann Title Date Request for Proposals (RFP) 1496386 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 RFP Number: Title: Issue Date/Time: RFP Closing 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: Contracting Officer E-Mail Address: Contracting Officer Facsimile: 1496386 External Auditing Services April 20, 2022 May 11, 2022, at 5:00 PM Voluntary April 27, 2022, at 11:OOAM Virtual via Microsoft TEAMS Conference ID 840 179 011# or via phone at (786) 598-2961 May 4, 2022, at 5:00 PM Johnson, Charles cjohnson@miamigov.com (305) 400-5373 Request for Proposals (RFP) 1496386 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: Certifications Request for Proposals (RFP) 1496386 Legal Name of Firm: Firm's Federal Employer Identification Number ("FEIN"): Entity Type: Pal tnership, 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: Will Subcontractor(s) be used? (Yes or No) If subcontractor(s) will be utilized, provide their name, address and the portion of the work they will be responsible for under this contract (a copy of their license(s) must be submitted with your bid response). If no subcontractor(s) will be utilized, please insert N/A.: Please list and acknowledge all addendum/addenda received. List the addendum/addenda number and date of receipt (i.e. Addendum No. 1, 4/1/22). If no addendum/addenda was/were issued, please insert N/A. Has Proposer reviewed the attached Sample Professional Services Agreement? Yes / No Acknowledge that if awarded, Proposer will be required to execute the Professional Services Request for Proposals (RFP) 1496386 Agreement in substantially the attached form. In addition, Proposer must acknowledge that certain clauses (including #2 Term, #6 Audit and Inspection Rights and Records Retention, #8 Public Records, #9 Compliance with Federal, State and Local Laws, #10 Indemnification/Hold Harmless/Duty to Defend, #13 Termination; Obligation Upon Termination, #15 Nondiscrimination, and # 23 City Not Liable for Delays) are non-negotiable. Request for Proposals (RFP) 1496386 IMPORTANT NOTICE TO PROPOSERS • FAILURE TO COMPLETE, SIGN, AND UPLOAD THE CERTIFICATION STATEMENT AND CERTIFICATIONS SECTION WILL RENDER YOUR PROPOSAL NON- RESPONSIVE • FAILURE TO COMPLETE AND UPLOAD ATTACHMENT C, PRICE PROPOSAL WILL RENDER YOUR PROPOSAL NON -RESPONSIVE • ATTACHMENT FILES SHALL BE NO MORE THAN 250MB IN SIZE EACH, SHOULD THERE BE A NEED FOR A LARGER SIZE FILE TO BE UPLOADED SPLIT IN MULTIPLE FILES • CONTACT BIDSYNC VENDOR SUPPORT TOLL -FREE NUMBER 800-990-9339, EMAIL SUPPORT(&BIDSYNC.COM, OR SUPPORT.BIDSYNC.COM FOR BIDSYNC TECHNICAL DIFFICULTIES AND/OR ISSUES. Request for Proposals (RFP) 1496386 Terms and Conditions 1. General Terms and Conditions 1.1. GENERAL TERMS AND CONDITIONS 2. Special Conditions 2.1. PURPOSE 2.2. VOLUNTARY PRE -PROPOSAL CONFERENCE 2.3. DEADLINE FOR RECEIPT OF REQUEST FOR ADDITIONAL INFORMATION/CLARIFICATION 2.4. TERM OF CONTRACT 2.5. LIVING WAGE ORDINANCE 2.6. PROPOSERS MINIMUM QUALIFICATIONS 2.7. REFERENCES 2.8. EXECUTION OF AN AGREEMENT 2.9. INSURANCE REQUIREMENTS 2.10. PROJECT MANAGER 2.11. SUBCONTRACTORS OR SUBCONSULTANTS 2.12. REMOVAL OF EMPLOYEES/SUBCONTRACTORS 2.13. COMPLETE PROJECT REQUIRED 2.14. UNAUTHORIZED WORK 2.15. CHANGES/ALTERATIONS 2.16. COMPENSATION 2.17. HOURLY RATE 2.18. METHOD OF PAYMENT 2.19. EVALUATION/SELECTION PROCESS AND CONTRACT AWARD 2.20. RECORDS 2.21. ADDITIONAL SERVICES 2.22. TRUTH IN NEGOTIATION CERTIFICATE 2.23. NON -APPROPRIATION OF FUNDS 2.24. FAILURE TO PERFORM 2.25. TERMINATION 2.26. ADDITIONAL TERMS AND CONDITIONS 2.27. LOCAL PREFERENCE 3. Specifications 3.1. INTRODUCTION 3.2. NATURE OF SERVICES REQUIRED 3.3. DESCRIPTION OF THE GOVERNMENT 3.4. INFORMATION ON THE RECORDS TO BE AUDITED 3.5. ASSISTANCE TO BE PROVIDED TO THE AUDITOR 3.6. TIME REQUIREMENTS 4. Submission Requirements 4.1. SUBMISSION REQUIREMENTS 5. Evaluation Criteria 5.1. EVALUATION CRITERIA Request for Proposals (RFP) 1496386 Terms and Conditions 1. General Terms and Conditions 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 an Invitation for Bids, Request for Proposals, Request for Qualifications, or Request for Letters of Interest 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 the response of any Proposer: 1) Who has previously failed to properly perform under the terms and conditions of a Professional Services Agreement ("PSA") and/or Agreement, 2) Who 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, or 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 Request for Proposals (RFP) 1496386 Procurement Solutions Platform ("BidSync") 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 its rights, title or interest herein, without the City Manager'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 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. Request for Proposals (RFP) 1496386 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. 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 - 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 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. Request for Proposals (RFP) 1496386 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. 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. Request for Proposals (RFP) 1496386 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 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 potential vendors, service providers, Proposers, lobbyists or consultants (among others) 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; 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 Request for Proposals (RFP) 1496386 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 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, Request for Proposals (RFP) 1496386 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 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: (i) 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. (ii) 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. (iii) Conviction under state or federal antitrust statutes arising out of the submission of Bids or Proposals. (iv) 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. (v) Debarment or suspension of the Contractual Party by any federal, state, local, or other governmental (public) agency or entity. (vi) False certification pursuant to paragraph (c) below. (vii) Found in violation of a zoning ordinance for which the violation remains noncompliant. (viii) Found in violation any city ordinance or regulation and for which a civil penalty or fine is due and owing to the city. (ix) 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)(v). (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. 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 Request for Proposals (RFP) 1496386 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 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, Request for Proposals (RFP) 1496386 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 CONTRACT - 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 180 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 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 Request for Proposals (RFP) 1496386 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; 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 Request for Proposals (RFP) 1496386 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. 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. If a solicitation requires services, effective on January 1, 2017, Contractors must pay to all its employees, who provide Request for Proposals (RFP) 1496386 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 Section 18-557 of the City Code 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. 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. Request for Proposals (RFP) 1496386 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. 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 Request for Proposals (RFP) 1496386 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 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 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. Request for Proposals (RFP) 1496386 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 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 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 Request for Proposals (RFP) 1496386 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. 1.62 PREPARATION OF RESPONSES - 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 Request for Proposals (RFP) 1496386 the response. 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. 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: A. Submit a Bid to provide any goods or services to a public entity. Request for Proposals (RFP) 1496386 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, 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. 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 CONTRACT. 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 Request for Proposals (RFP) 1496386 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. 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. 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. 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 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 Request for Proposals (RFP) 1496386 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. (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. Request for Proposals (RFP) 1496386 (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 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), Request for Proposals (RFP) 1496386 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. Stay ofprocurements 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 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. 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 - Electronic Proposal submittals to this RFP are to be submitted Request for Proposals (RFP) 1496386 through 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; 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. 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 Bid 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 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. 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. 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 Request for Proposals (RFP) 1496386 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 attomey's fees and for costs and attomey'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. 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. Request for Proposals (RFP) 1496386 2. Special Conditions 2.1. PURPOSE The purpose of this Solicitation is to establish a contract, for external auditing services, as specified herein, from a source, fully compliant with the terms, conditions and stipulations of the Solicitation. 2.2. VOLUNTARY PRE -PROPOSAL CONFERENCE A Voluntary Virtual Pre -Proposal Conference will be held on April 27, 2022 at 11:00 AM, Via Microsoft Teams at https://teams.micro soft. com/l/meetup- join/19%3ameeting NDg4YjklNDktNTYwNS00NTc0LThiZWEtNmFhYTJhOGVjNjgx%40thread.v2/0?context=% 7b %22 Tid%22%3 a%22 3 806b 8 f3 -aa5 0-49ec-b 72 d-a3 00792 5 65 f9%22 %2 c %22Oid%22 %3 a%222117 5 8a6-a640- 4e56-a305-49e4188eab95%22%7d or via telephone at (786) 598-2961, Conference ID 804 179 011#. 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. 2.3. DEADLINE FOR RECEIPT OF REQUEST FOR ADDITIONAL INFORMATION/CLARIFICATION Any questions or clarifications concerning this solicitation shall be submitted electronically via the BidSync Portal. All questions must be received no later than May 4, 2022, at 5:OOPM. All responses to questions will be sent to all prospective bidders/proposers in the form of an addendum. NO QUESTIONS WILL BE RECEIVED VERBALLY OR AFTER SAID DEADLINE. 2.4. TERM OF CONTRACT The Proposer qualified to provide the service(s) requested herein (the "Successful Proposer") shall be required to execute a contract ("Contract") with the City, which shall include, but not be limited to, the following terms: The term of the Contract shall be for five (5) years. 2.5. 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 FL. Stat. § 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. 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. Request for Proposals (RFP) 1496386 2.6. PROPOSERS MINIMUM QUALIFICATIONS For a Proposer to be deemed responsive the following minimum qualification requirements cited below shall be satisfied. In determining said responsiveness, each such minimum qualification requirement shall be addressed in detail in the Proposal submittal. Failure to meet each such following minimum qualification requirements and/or failure to provide sufficient detailed documentation concerning the same, shall result in the Proposal being deemed non- responsive. Proposers shall: A. Be in good standing to practice before the Securities and Exchange Commission (SEC); B. Be an active registered corporation with the State of Florida Department of State, Division of Corporations; C. Have at least one general partner who is a certified public accountant of the State of Florida, pursuant to Florida Statute 473.309 ("CPA"); D. Have a minimum of two (2) full-time CPA's who are employed by Proposer and assigned to the City of Miami audit team; E. Have no record of pending lawsuits, bankruptcy, or criminal activities involving moral turpitude and shall not have any conflicts of interest with the City; F. Have an adequate organization, facility(ies), equipment and personnel to ensure prompt and efficient services for the City (prior to recommendation of an award, the City shall reserve the right to inspect the same and the Proposer's overall financial condition and/or to take any action deemed necessary to determine the Proposer's ability to perform in accord with the specifications, terms and conditions of this RFP); G. Have auditors assigned to the City that have a minimum of five (5) years of experience in governmental auditing, preferably municipal; H. Have a current, valid license to practice public accounting in the State of Florida pursuant to Florida State Statute 473.315; I. Meet all appropriate guidelines for independence pursuant to Florida Statute 473.315 and Florida Administrative Order 61 H 121.001; J. Have auditors assigned to the City that have successfully completed the number of required hours of continuing professional education for CPA's engaged in governmental auditing pursuant to Florida Statute 473.312 and Generally Accepted Government Auditing Standards ("GAGAS") (Yellow Book); and K. Have completed an external quality control review (peer review), without a failing score, within the past three (3) years in accordance with GAGAS. Additionally: Neither Proposer, nor any individual member, officer, or stockholder of Proposer shall be in arrears or in default of any debt or contract involving the City (as a party to the conflict or otherwise), nor have failed to perform faithfully on any previous contract with the City; 2.7. REFERENCES Each proposal MUST be accompanied by a list of three (3) references for projects performed for government clients, which shall include for each project, the name of the organization, dates covering the term of the contract; description of the scope of work; client contact person and phone number, and statement of whether Proposer was the prime contractor or subcontractor. Request for Proposals (RFP) 1496386 2.8. EXECUTION OF AN AGREEMENT The Successful Proposer, evaluated and ranked in accordance with the requirements of this Solicitation, shall be awarded an opportunity to negotiate a Professional Services Agreement ("PSA") with the City. The City reserves the right to execute or not execute, as applicable, a PSA with the Successful Proposer in substantially the same form as the sample PSA included as part of this solicitation. Such PSA will be furnished by the City, will contain certain terms as are in the City's best interest, and will be subject to approval as to legal form by the City Attorney. 2.9. INSURANCE REQUIREMENTS INDEMNIFICATION Successful Proposer shall indemnify, hold and save harmless, and defend (at its own cost and expense), the City, its officers, agents, directors, and/or employees, from all liabilities, damages, losses, judgments, and costs, including, but not limited to, reasonable attorney's fees, to the extent caused by the negligence, recklessness, negligent act or omission, or intentional wrongful misconduct of Successful Proposer and persons employed or utilized by Successful Proposer in the performance of this Contract. Successful Proposer shall further, hold the City, its officials and employees, indemnify, save and hold harmless for, and defend (at its own cost), the City its officials and/or employees against any civil actions, statutory or similar claims, injuries or damages arising or resulting from the permitted Work. In the event that any action or proceeding is brought against the City by reason of any such claim or demand, the Successful Proposer shall, upon written notice from the City, resist and defend such action or proceeding by counsel satisfactory to the City. The Successful Proposer expressly understands and agrees that any insurance protection required by this Contract or otherwise provided by the Successful Proposer 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 the Successful Proposer to defend, at its own expense, to and through trial, administrative, appellate, supplemental or bankruptcy proceeding, or to provide for such defense, at the City's option, any and all claims of liability and all suits and actions of every name and description which may be brought against the City, whether performed by the Successful Proposer, or persons employed or utilized by Successful Proposer. These duties will survive the cancellation or expiration of the Contract. This Section will be interpreted under the laws of the State of Florida, including without limitation and interpretation, which conforms to the limitations of Sections 725.06 and/or 725.08, Florida Statutes, as applicable and as amended. Successful Proposer shall require all subcontractors agreements to include a provision that each subcontractor will indemnify the City in substantially the same language as this Section. The Successful Proposer 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 Successful Proposer in which the City participated either through review or concurrence of the Successful Proposer's actions. In reviewing, approving or rejecting any submissions by the Successful Proposer or other acts of the Successful Proposer, the City, in no way, assumes or shares any responsibility or liability of the Successful Proposer or subcontractor(s) under this Contract. Ten dollars ($10) of the payments made by the City constitute separate, distinct, and independent consideration for the granting of this Indemnification, the receipt and sufficiency of which is voluntarily and knowingly acknowledged by the Successful Proposer. Note: Insurance Definitions, Conditions and Additional Requirements are provided as Attachment B, within the Header section of this RFP. Request for Proposals (RFP) 1496386 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: L 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 Contingent & Contractual Liability Premises and Operations Liability Primary Insurance Clause Endorsement IL 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 III. Worker's Compensation Limits of Liability Statutory -State of Florida Waiver of Subrogation Employer's Liability A. Limits of Liability Request for Proposals (RFP) 1496386 $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. Professional/Errors and Omissions/Cyber Liability Combined Single Limit Each Claim $5,000,000 General Aggregate Limit $5,000,000 Retro Date Included Successful Proposer agrees to maintain Professional Liability/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. V. Umbrella Liability Each Occurrence Policy Aggregate $1,000,000 $1,000,000 Excess Follow Form over all applicable liability policies contained herein City of Miami listed as an additional insured 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. 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 his 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: Request for Proposals (RFP) 1496386 (4) Suspend the contract until such time as the new or renewed certificates are received by the City in the manner prescribed in the RFP. (5) 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 RFP. 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 2.10. PROJECT MANAGER Upon award, Successful Proposer shall report and work directly with Erica Paschal, Finance Director, or designee, who shall be designated as the Project Manager for the City. 2.11. SUBCONTRACTORS OR SUBCONSULTANTS A Sub -Consultant, herein known as a Sub -Contractor is an individual or firm contracted by the Proposer or Proposer's firm to assist in the performance of services required under this Solicitation. A Sub -Contractor shall be paid through Proposer or Proposer's firm and not paid directly by the City. Sub -Contractors are allowed by the City in the performance of the services delineated within this Solicitation. Proposer must clearly reflect in its Proposal the major Sub -Contractors to be utilized in the performance of required services. The City retains the right to accept or reject any Sub -Contractors proposed in the response of Successful Proposer or prior to contract execution. Any and all liabilities regarding the use of a Sub -Contractor shall be borne solely by the Successful Proposer and insurance for each Sub - Contractors must be maintained in good standing and approved by the City throughout the duration of the Contract. Neither Successful Proposer nor any of its Sub -Contractors are considered to be employees or agents of the City. Failure to list all Sub -Contractors and provide the required information may disqualify any proposed Sub -Contractors from performing work under this Solicitation. Proposers shall include in their Responses the requested Sub -Contractor information and include all relevant information required of the Proposer. In addition, within five (5) working days after the identification of the award to the Successful Proposer, the Successful Proposer shall provide a list confirming the Sub -Contractors that the Successful Proposer intends to utilize in the Contract, if applicable. The list shall include, at a minimum, the name, location of the place of business for each Sub -Contractor, the services Sub -Contractor will provide relative to any contract that may result from this Solicitation, any applicable licenses, references, ownership, and other information required of Proposer. 2.12. REMOVAL OF EMPLOYEES/SUBCONTRACTORS All employees of the Successful Proposer and Subcontractor(s)is, if applicable, shall be considered to be, at all times, employees of the Successful Proposer and Subcontractor(s) under its sole direction and not employees or agents of the City. The Successful Proposer and Subcontractor(s) shall supply competent and capable employees. The City may require the Successful Proposer or Subcontractor(s) to remove an employee(s) the City deems careless, incompetent, insubordinate or otherwise objectionable and whose continued employment under this contract is not in the best interest of the City. 2.13. COMPLETE PROJECT REQUIRED These specifications describe the various items or classes of work required, enumerating or defming the extent of same necessary, but failure to list any item or classes under scope of the several sections shall not relieve Successful Proposer from furnishing or performing such work where required by any part of these specifications, or necessary to the satisfactory completion of the project. Request for Proposals (RFP) 1496386 2.14. UNAUTHORIZED WORK The Successful Proposer shall not begin work until a Purchase Order and/or written Notice to Proceed are received. 2.15. CHANGES/ALTERATIONS 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. 2.16. COMPENSATION Each Proposer shall detail any and all fees and costs to provide the required services as detailed in Section 3, Scope of Services herein, on Attachment C, Price Proposal. The City reserves the right to add or delete any service, at any time. Should the City determine to add an additional service, for which pricing was not previously secured, the City will request that the Successful Proposer provide reasonable cost(s) for same. Should the City determine the pricing to be unreasonable, the City reserves the right to negotiate costs(s) or seek another vendor for the provision of said service(s). Failure to submit Price Proposal, as required, shall disqualify Proposer from consideration. 2.17. HOURLY RATE The hourly rate shall include, but not be limited to full compensation for labor, equipment use, travel time and related expenses, and any other costs to the Proposer. Said rate shall be expressed as a straight time amount for all labor, except as otherwise noted. 2.18. METHOD OF PAYMENT Payment will be made upon receipt and acceptance of invoices. No partial down payments will be made. 2.19. 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) The Auditor Selection Committee ("Committee"), appointed by the City Commission, as prescribed by Florida Statute 218.391, 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 Request for Proposals (RFP) 1496386 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. If the City Manager accepts the award recommendation, the City Manager's recommendation for award of contract will be posted on the City of Miami Procurement Department website, in the Supplier Corner, Current Solicitations and Notice of Recommendation of Award Section. The notice of the City Manager's recommendation can be found by selecting the details of the solicitation and is listed as Recommendation of Award Posting Date and Recommendation of "Award To" fields. If "various" is indicated in the Recommendation of "Award To" field, the Proposer must contact the Contracting Officer for that solicitation to obtain the suppliers names. (11) 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 City Commission shall be final. Written notice of the award shall be given to the Successful Proposer. 2.20. RECORDS During the contract period, and for a least five (5) subsequent years thereafter, Successful Proposer shall provide City access to all files and records maintained on the City's behalf. 2.21. 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. 2.22. TRUTH IN NEGOTIATION CERTIFICATE 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 City 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. 2.23. 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 City, upon written notice to the Successful Proposer or his/her assignee of such occurrence, shall have the unqualified right to terminate the contract without any penalty or expense to the City. No guarantee, warranty or representation is made that any project(s) will be awarded to any firm(s). Request for Proposals (RFP) 1496386 2.24. 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 City reserves the right to declare Successful Proposer in default of the contract or make appropriate reductions in the contract payment. 2.25. TERMINATION A. FOR DEFAULT If Successful Proposer defaults in its performance under this Contract and does not cure the default within 30 days after written notice of default, the City Manager may terminate this Contract, in whole or in part, upon written notice without penalty to the City of Miami. 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 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. B. FOR CONVENIENCE The City Manager 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. If this Contract is for supplies, products, equipment, or software, and so terminated for the convenience by the City of Miami 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 shall be liable only for payment in accordance with the payment provisions of the Contract for those services rendered prior to termination. 2.26. 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 PSA or other Agreement is provided by the 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 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. 2.27. LOCAL PREFERNCE Section 1.48, Local Preference, is not applicable to this Solicitation.. Request for Proposals (RFP) 1496386 3. Specifications 3.1. INTRODUCTION The City of Miami, Florida (hereinafter referred to as the "City") is soliciting Proposals from qualified and experienced independent Certified Public Accountants ("CPA") and/or firms licensed to practice in the State of Florida, to audit its financial statements for the fiscal years ending September 30, 2022, 2023, 2024 2025 and 2026. The City intends to continue to prepare financial statements in confonnity with accounting principles generally accepted in the United States of America ("GAAP"). The annual financial audit is to be performed in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. In addition, the audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of governmental audits performed in the State of Florida. The single audit will be performed in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Government Finance Officers Association ("GFOA") awarded the Certificate of Achievement for Excellence in Financial Reporting to the City of Miami for its Annual Comprehensive Financial Reports ("ACFR")'s for the fiscal years ended September 30, 1999 through 2020.. The City desires to continue its successful participation in the Certificate program. The Successful Proposer, therefore, should be prepared to render any necessary assistance in this regard. 3.2. NATURE OF SERVICES REQUIRED A. General 1. These audits are to be performed in accordance with the provisions contained in this Request for Proposals. 2. Qualifications: The auditors assigned to perform the audit must collectively possess adequate professional proficiency for the tasks required. 3. Independence: In all matters relating to the audit work, the City and the individual auditors, whether government or public, must be free from personal or external impairments to independence, must be organizationally independent, and shall maintain an independent attitude and appearance. 4. Due professional care: Due professional care is to be used in conducting the audit and in preparing related reports. 5. Scope impairments: When factors external to the City and the auditor restrict the audit, or interfere with the auditor's ability to form objective opinions and conclusions, the auditor should attempt to remove the limitation or, failing that, report the limitation. 6. Planning shall include consideration of the requirements of all levels of government. 7. A review is to be made of compliance with applicable laws and regulations. 8. Auditors shall be alert to situations or transactions that could be indicative of fraud, abuse, and illegal expenditures and acts and if such evidence exists, extend audit steps and procedures to identify the effect on the City's financial statements. Request for Proposals (RFP) 1496386 B. Scope of Work to be Performed 1. The City desires the independent auditor to express an opinion on the fair presentation of the basic financial statements of the City, in conformity with generally accepted accounting principles. 2. The City also desires the auditor to express an opinion on the fair presentation of its government -wide and fund financial statements and schedules in conformity with GAAP. The auditor is not required to audit the supporting schedules contained in the Annual Comprehensive Financial Report. However, the auditor is to provide an "in -relation -to" opinion on the supporting schedules based on the auditing procedures applied during the audit of the government -wide and fund financial statements and schedules. The auditor is not required to audit the introductory section of the report or the statistical section of the report. 3. The auditor shall also be responsible for performing certain limited procedures involving supplementary information, specifically Management's Discussion and Analysis and other required supplementary information as required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards. 4. The auditor is required to audit the schedule of expenditures of Federal and State awards in accordance with the Federal and Florida Single Audit Act respectively. 5. The auditor is not required to audit the Pension Trust Fund for the General and Sanitation Employees, Firefighters, and Police Officers, as the Trust Funds will be audited by other independent auditors who will furnish their report to the principal Independent Auditor during the engagement. C. Auditing Standards to be Followed The Audit shall be performed in compliance with Section 218.39, Florida Statutes and the requirements of: 1. The generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants and the standards as set forth by the Government Accounting Standards Board ("GASB"). 2. The U.S. General Accounting Office's Government Auditing Standards 3. Chapter 10.550, Rules of the Auditor General. 4. The Florida Department of Financial Services 5. The Florida Single Audit Act. 6. The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Chapter 18/ Article IX/ Division 2 of the Code of the City of Miami, Florida, as amended, is amended in Financial Integrity Principles. D. Required Reports Following the completion of the audit of the fiscal year's financial statements for the City, the auditor shall issue: 1. A report on the audit of the financial statements for each of the five (5) fiscal years. The report shall contain an expression of the auditor's opinion as to whether the information contained in the financial statements is presented fairly and in conformance with accounting principles generally accepted in the United States of America. If the auditor cannot express such an opinion, the reasons should be so stated in the report. Further, the auditor's opinion, with respect to the supplemental financial information presented in the combining and individual fund financial statements and schedules shall also make a reference as to their fairness in all material respects in relation to the basic financial statements. The auditors shall report on their study and evaluation of internal accounting controls made as part of the financial and compliance audit. They shall identify as a minimum. (a) the entity's significant internal accounting controls, (b) the controls identified that were evaluated, (c) the controls identified that were not evaluated (the auditor may satisfy this requirement by identifying any significant classes of transactions and related assets not included in the study and evaluation), and (d) the material weaknesses identified as a result of the evaluation. Request for Proposals (RFP) 1496386 2. A report on compliance with requirements applicable to each major Federal program and State projects and on internal control over compliance in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). In the required report(s) on internal controls, the auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. Reportable conditions that are also material weaknesses shall be identified as such in the report. Non -reportable conditions discovered by the auditors shall be reported in a separate letter to management, which shall be referred to in the report(s) on internal controls. The reports on compliance shall include all instances of noncompliance. Auditors shall be required to make an immediate, written report of all irregularities and illegal acts, or indications of illegal acts, of which they become aware to the following parties: • City Auditor General • Finance Director • CFO • City Manager • Audit Committee • Mayor • City Commission 3. If certain information is prohibited from general disclosure, the report shall state the nature of the information omitted and the requirement that makes the omission necessary. 4. A detailed management letter shall be prepared in each of the five (5) fiscal years for use by the City. It should include a summation of audit findings and recommendations affecting the financial statements, internal control, accounting, accounting systems, legality of actions, and any other matters. The auditor's comments in the management letter, which among other matters shall, make special mention of the following material items discovered within the scope of the audit: A. Whether irregularities reported in preceding audit(s) have been corrected; B. Whether recommendations made in preceding audit(s) have been followed, if adopted by the City; C. Whether the financial report filed with the Florida Department of Financial Services pursuant to Section 218.32 is in agreement with the annual audit report for the said period and, if not, specify any significant differences; D. Recommendations to improve the City's present management accounting procedures, and internal control; E. Any violation of the laws, rules and regulations discovered within the scope of the audit; F. Any illegal expenditure discovered within the scope of the financial audit; G. Any improper or inadequate accounting procedures discovered within the scope of the financial audit; H. Any failure to properly record financial transactions discovered within the scope of the audit; L All other inaccuracies, irregularities, shortages and defalcations discovered within the scope of the Request for Proposals (RFP) 1496386 financial audit by the Auditor; J. A review of the provisions of Section 218.503(1) Florida Statutes, "Determination of Financial Emergency."; and K. Compliance with Auditor General's rules. A review of compliance to the City's investment policy; specifically, the cash flow analysis, liquidity assessment process, benchmarking and written procedures regarding all investments (including those under the management control of the City staff and the Investment Advisor). Written audit reports are to be submitted to the appropriate officials of the City and to the appropriate officials requiring or arranging for the audits unless legal restrictions or ethical considerations prevent it. Copies of the reports should also be sent to other officials who may be responsible for taking action and to others authorized to receive such reports. Unless restricted by law or regulation, copies should be made available for public inspection. The City's Audit Advisory Committee (AAC), as codified in Section 2-950(4) of the City Code, shall maintain liaison with the selected independent auditor, including but not limited to monitoring of the independent auditor's work progress, and reviewing the preliminary and final reports issued by the independent auditor. 5. Reporting to the City Commission - Auditors shall assure themselves that the City Commission is informed through the Audit Committee of each of the following: A. The auditor's responsibility under generally accepted auditing standards; B. Significant accounting policies; C. Management judgments and accounting estimates; D. Significant audit adjustments; E. Other information in documents containing audited financial statements; F. Disagreements with management; G. Management consultation with other accountants; H. Major issues discussed with management prior to retention; and I. Difficulties encountered in performing the audit. E. Special Considerations 1. The City will send its Annual Comprehensive Financial Report ("ACFR") to the GFOA of the United States and Canada for review in their Certificate of Achievement for Excellence in Financial Reporting program. It is anticipated that the auditor will be required to provide any special assistance deemed necessary to the City in order to meet the requirements of that program. 2. The City currently anticipates it will prepare one or more official statements in connection with the sale of debt securities which will contain the general purpose financial statements and the auditor's report thereon. The auditor shall be required, if requested by the City, financial advisor and/or the underwriter, to issue a "consent and citation of expertise" as the auditor and any necessary "comfort letters". Costs associated with such additional work will be based on the hourly rates listed in the audit proposal. 3. The auditor will be required to perform program specific audits of certain grants/programs as required by granting agencies. These program specific audits are to be considered separate from the City's financial statement audit and fees for said program specific audits will be negotiated separately based on the hourly rates listed in the audit proposal. Request for Proposals (RFP) 1496386 4. The auditor may be requested to perform additional agreed upon procedures as required by the City. The agreed upon procedures engagements are to be considered separate from the City's financial statement audit and fees for said engagements will be negotiated separately based on the hourly rates listed in the audit proposal. 5. The auditor may be requested to perform other audit related services as need by the City. Additional services required are to be considered separate from the City's financial statement audit and fees for said engagements will be negotiated separately based on the hourly rates listed in the audit proposal. 6. The auditors will perform a review of the financial report of the City filed with the Florida Department of Financial Services, pursuant to Section 218.32, Florida Statutes, to verify that it is in agreement with the financial statements for the year ended September 30, 2022, and all subsequent years covered by this agreement. 7. The auditor shall assist the City in preparing the ACFR. The City shall retain ultimate responsibility for preparation of this document; however, the auditor shall provide the following assistance: A. Proofreading the entire document; B. Verification of the implementation of recommended improvements from the prior year's submission to the GFOA under the Certificate of Achievement program; C. Verification of the implementation of new accounting standards and pronouncements; and D. Overall review including layout, design and suggested improvements. 8. The auditor must designate two (2) "key" members of the audit team. The City shall reserve the right to approve any substitutions or changes in those staff designated as "key". 9. The auditor shall report to the City, at least weekly, the status of any potential audit adjustments so that the City may have adequate opportunity to investigate, gather information and respond if necessary. 10. At the expense of the City, the auditor agrees to have the audited financial statements of the second year of the contract term submitted as part of their annual peer review program. Additionally, the City reserves the right to request that the audited financial statements of any of the optional extensions of the contract years also be submitted for peer review. The results of these peer reviews shall be communicated back to the City no later than ten (10) business days after receipt of the completed review process. Additionally, the auditor shall make available to the City a copy of each external quality control review (peer review) conducted during the time period engaged by the City. 11. The auditor will offer, at no expense to the City, an annual government training seminar to the City's staff. This seminar will be offered locally and award eight (8) hours of CPE credits per staff member. 12. The partner in charge of the audit and the audit manager, or other CPA assigned to the audit, shall agree to communicate with the City Manager or designee, the Audit Advisory Committee, the Finance Committee or the City Commission, as deemed necessary. The auditor will attend the City Commission meeting at which time the audit report will be submitted for acceptance. The auditor will be available to present the report and to respond to City Commission questions as needed. F. Working Paper Retention and Access to Working Papers All working papers and reports must be retained, at the auditor's expense, for a minimum of three (3) years, unless the firm is notified in writing by the City of the need to extend the retention period. The Successful Proposer will be required to make working papers available, upon request, to the following parties or their designees: 1. City; 2. General Accounting Office ("GAO"); 3. Auditor General of the State of Florida; 4. Parties designated by the federal or state governments or by the City as part of an audit quality review process; 5. Auditors of entities of which the City is a subrecipient of grant funds; 6. In addition, the Successful Proposer shall respond to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance; and Request for Proposals (RFP) 1496386 7. The Successful Proposer will agree to notify the City if the Board of Accountancy or any other regulatory agency requests a review of the audit work papers concerning the City or any government client audited by the auditor's local office 3.3. DESCRIPTION OF THE GOVERNMENT A. Contact Persons and Organization Chart The auditor's principal contact with the City will be the Finance Director, or designee, who will coordinate assistance to be provided. The accounting and financial reporting functions of the City are centralized in the Finance Department. An organizational chart of the Finance Department has been incorporated herein as Attachment D. B. Background Information The City was incorporated July 28th, 1896, and has a population of approximately 442,241 according to 2020 Census information. The City is situated at the mouth of the Miami River where it is a main port of entry into Florida and the county seat for Miami -Dade County, Florida. The City comprises 35.87 square miles of land and 19.5 square miles of water. The City Charter was adopted by the electors of the City at an election held on May 17th, 1921 and was legalized and validated by Chapter 9024 of the laws of the State of Florida of 1921. During fiscal year 1997, the residents of the City voted on a referendum that created single -member districts and an Executive Mayor form of government. The City Commission govems and legislates the City. It has five (5) members elected on a district basis for a four (4)-year term. The policy decisions made by the Commissioners are implemented by the City Manager. The City Manager is appointed by the Mayor and confirmed by the Commission. The City Manager is the head of the administrative branch of City government and is responsible to the Mayor for the proper administration of all City affairs. (Please refer to Attachment E for the City's organizational chart and key personnel.) The City provides the following services as authorized by its Charter: public safety, public works, community development, economic development, planning and zoning, building inspections, sanitation, parks and recreation, cultural enrichment, public improvements, and general administrative services. The City is comprised of 28 departments and 14 agencies for the provision of the same. The accounting and financial reporting functions of the City are centralized within the Finance Department which is headed by Erica T. Paschal - Darling, Finance Director and consists of 689 employees. More detailed information regarding the City's government and its finances can be found at the City's website at www miamigov.com. Concerning the same, a copy of the City's Annual Comprehensive Financial Report ("ACFR") for the year ended September 30, 2020, the Single Audit Report for the year ended September 30, 2020, and the City's approved budget for the year ending September 30, 2022, may be found at the City's website at www.miamigov.com. A copy of the September 30, 2020 Management Letter is attached as Attachment F. For Fiscal Year 2021 the City administers an operating budget of approximately $1.368 billion, inclusive of special revenue and debt service. The capital budget is approximately $888.769 million with $45.920 million of new capital appropriation in the current fiscal year. The City's current year payroll is approximately $418.0 million and covers approximately 4,576 employees. C. Fund Structure The accounts of the City are organized and operated on the basis of funds. The City uses the following fund types and Request for Proposals (RFP) 1496386 account groups in its internal financial reporting: • General Fund • Special Revenue Funds • Debt Service Funds • Capital Project Funds • Trust and Agency Funds D. Budgetary Basis of Accounting The City Commission annually adopts an operating budget resolution for all governmental funds, as well as a Multi - Year Capital Budget. The Capital Projects Funds are budgeted on an all -years basis for which annual budgets are not available. The City uses the modified accrual basis of budgeting for its general fund budget. There are no enterprise funds. E. Pension Plans The City sponsors the following separate single -employer defined benefit pension plans under the administration and management of separate Boards of Trustees: The City of Miami Fire Fighters' and Police Officers' Retirement Trust (FIPO), the City of Miami General Employees' and Sanitation Employees' Retirement Trust ("GESE") and Other Managed Trusts, and the City of Miami Elected Officers' Retirement Trust ("EORT"). The financial statements for the pension plans are prepared using the accrual basis of accounting. These plans are reported as pension tmst funds in the City's financial statements, and none of them reported in the City's ACFR, are audited as part of this engagement. F. Component Units The financial statements of the City include those of the primary government and those of its component units. The City currently has five (5) blended component units and seven (7) discretely presented component units. None of the component units reported in the City's ACFR are audited as part of this engagement, however, the Successful Proposer may engage with those entities separately to audit their financial statements. G. Joint Ventures The City does not participate in any joint ventures with other governments. H. Magnitude of Finance Operations The Finance Department ("Finance") is responsible for development of a comprehensive financial management system for the City to include centralized accounting and financial reporting. Finance oversees general ledger functions, accounts payable, project and grants monitoring, fixed asset reporting, treasury, investment and debt management, accounts receivable, customer billing services, cash receipts, business tax receipts (aka, occupational licenses), and payroll administration. I. Supporting IT Infrastructure The City uses the Oracle E-Business Suite 12 Enterprise Resource System (ERP). Specific modules utilized by the City are as follows: • General Ledger • Accounts Payable • Fixed Assets • Accounts Receivable Request for Proposals (RFP) 1496386 • Projects and Grants • iReceivables • Cash Management • iExpense • iProcurement • iSupplier • Sourcing • Procurement Contracts • Human Resources • Payroll • Benefits In addition, the City uses Hyperion Financial Management to consolidate financial reporting and publish the ACFR. 3.4. INFORMATION ON THE RECORDS TO BE AUDITED The Government -wide financial statements are presented on the accrual basis of accounting. The Fund Financial Statements are presented on a modified accrual or accrual basis of accounting, depending on the fund type. The City's budget is incorporated into the general ledger and the encumbrance system is utilized for expenditures. The City is financing the post -employment benefits on a pay -as -you go basis. As determined by an actuarial valuation, the City recorded the total other post -employment benefits ("OPEB") liability in its government -wide financial statements related to the implicit subsidy. The total OPEB liability is measured and reported in accordance with the requirements of GASB Statement No. 75, Accounting and Financial Reporting for Post -Employment Benefits Other than Pensions. The previous audit was completed by RSM US, LLP, which has the previous audit work papers available for inspection by the Successful Proposer at its offices at 801 Brickell Avenue, Suite 1050, Miami, FL 33131. Any fees involved for reasonable personnel costs and out-of-pocket expenses associated with the work paper review will be the responsibility of the Successful Proposer. 3.5. ASSISTANCE TO BE PROVIDED TO THE AUDITOR Finance management personnel and staff will be available during the audit to assist the Successful Proposer by providing information, documentation and explanations. Administrative help will be available to assist the auditors with preparation of sending confirmations. Clerical assistance will be available to help retrieve documents such as paid checks and invoices, and Finance staff will be available for the preparation of schedules. The Finance staff will be responsible for preparing all financial statements, notes and other information in the ACFR. The City will provide the necessary reproduction, report covers, tabs, divider pages and binding for the ACFR only. All other required reports must be reproduced and bound by the auditors. The City will provide the auditors with reasonable workspace, desks, and chairs. The auditors will also be provided with access to a telephone, photocopying facilities and FAX when required in the conduct of the annual audit. Request for Proposals (RFP) 1496386 3.6. TIME REQUIREMENTS The Successful Proposer may commence the examination as soon as notification of award has been issued. Each of the following should be completed by the auditors no later than the dates indicated below: City of Miami Financial Statement Audit: 1. Detailed Audit Plan: The auditor shall provide the City's Audit Advisory Committee and the Finance Director by August 1 of each year both a detailed audit plan and a list of all schedules to be prepared by the City. 2. Interim Work: The auditor may perform interim work during the summer months with prior coordination with the Finance Director. 3. Fieldwork: The auditor shall complete all fieldwork by February 1 of each year. 4. Draft Reports: The auditor shall have drafts of the audit reports and recommendations to management available for review by the Finance Director by February 15 of each year. 5. Auditor's Opinion: The Auditor's Opinion must be provided no later than March 1 so City staff can proceed with report reproduction efforts and meet the GFOA deadline of March 31 of each year. City of Miami Single Audit and Management Letter: 1. Detailed Audit Plan: The auditor shall provide the City's Audit Advisory Committee and the Finance Director by August 1 of each year both a detailed audit plan and a list of all schedules to be prepared by the City. 2. Interim Work: The auditor may perform interim work during the summer months with prior coordination with the Finance Director. 3. Fieldwork: The auditor shall complete all fieldwork by February 1 of each year. 4. Draft Reports: The auditor shall have drafts of the Single Audit report and recommendations to management available for review by the Finance Director by February 28 of each year. 5. Final Reports: Final reports must be provided no later than April 30 of each year. The auditor will be required to present the ACFR, Single Audit and Management Letter to the City Commission by July 30 each year. The auditor shall provide 60 copies (including an electronic copy) of all reports including the ACFR. Request for Proposals (RFP) 1496386 4. Submission Requirements 4.1. SUBMISSION REQUIREMENTS 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 Proposal shall be written in sufficient detail to permit the City to conduct a meaningful evaluation of the proposed services. However, overly elaborate responses are neither requested nor desired. Proposals must be submitted through BidSync Electronic Bidding System ("BidSync") no later than the date and time indicated within the RFP, in order to be considered. Faxed documents, emailed and/or hardcopy submissions are not acceptable. Proposals must be timely submitted through BidSync, or the Proposal will be disqualified. Untimely or misdelivered submittals will not be considered. NO EXCEPTIONS. The responses to this solicitation shall be presented in the following format. Failure to do so may deem your Proposal non -responsive. A. Include the signed RFP Certification Statement and Certifications Section. B. Include in detail, evidence that clearly demonstrates Proposer meets the minimum qualification requirements, pursuant to Section 2.6, Proposer's Minimum Qualifications 1. Cover Page The Cover Page should 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, if applicable Email addresses; Title of RFP; RFP Number; Federal Employer Identification Number. 2. Table of Contents The table of contents should 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, should be clearly and consecutively numbered and correspond to the table of contents. 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 Relevant Experience, Qualifications and Past Performance: a) Describe the Proposer's organizational history and structure, provide a brief history of the firm, including years Proposer/firm has been in business providing a similar service(s), and indicate whether the City has previously awarded any contracts to the Proposer/firm. b) Provide a list of all principals/owners and directors. c) Provide detailed, relevant auditing experience of firm for a minimum of five (5) consecutive years, particularly Request for Proposals (RFP) 1496386 governmental auditing experience. Include any municipal audit experience including utility and grant audits. d) Provide a list of clients that have discontinued use of Proposer's services within the past two (2) years and indicate the reasons for the same. The City reserves the right to contact any reference as part of the evaluation process. e) Provide documentation of the firm's good standing to practice before the Securities and Exchange Commission. f) Provide location of the office from which the audit will be conducted. g) 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 City reserves the right to contact any reference as part of the evaluation process. At least one copy of an ACFR from one of the references shall also be submitted. In the event that a firm has been formed so recently that no government auditing references are available, the Proposer shall state the same in the response to the RFP. If available, the Proposer shall also submit governmental auditing references for any predecessor firms. h) Provide recent, current and projected workload for the Proposer and auditors assigned to the City's account. i) Provide a copy(s) of the two (2) most recent external quality control reviews (peer reviews) inclusive of reviews of specific government engagements. j) Provide results of any federal or state desk reviews or field audits during the past three (3) years. k) Describe the ability to provide the City with analysis of current developments of Governmental Accounting Standards Board (GASB) and Financial Accounting Standards Board (FASB) pronouncement. 1) Provide an affirmative statement that it is independent of the City as defined by the U.S. General Accounting Office's Government Auditing Standards The firm shall also list and describe the firm's (or proposed Sub -Consultant's) professional relationships involving the City or any of its agencies for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit. m) Describe any litigation or proceeding against Proposer, its partners, managers, sub-consultants/contractors and/or other key staff members, within the past five (5) years. Provide the circumstances and statuses of any disciplinary actions taken or pending against the Proposer, its partners, managers and/or other key staff members, by the state regulatory bodies or professional organizations or by any court or administrative agency which has ruled against its professional activities or performance. n) Describe any current or pending litigation or proceeding involving Proposer, its partners, managers and/or other key staff members, and its professional activities or performance, if applicable. State the nature of the litigation, a brief description of each case, the outcome or projected outcome, and the monetary amounts involved. o) Discuss any bankruptcies involving Proposer, its partners, manager, and/or other key staff members, if applicable. 5. Relevant Experience and Qualifications of Key Personnel and Subcontractors Performing Services: a) Provide copies of resumes and describe meaningful governmental auditing experience of partners, managers, key staff members, and other supervisory staff assigned to the City's account including names and overall work to be performed. The City reserves the right to contact any reference as part of the evaluation process. b) Provide copy(s) of the State of Florida CPA license for at least one (1) general partner and all individual CPA's assigned to the audit and for the firm. c) Provide positive affirmation that all CPA's assigned to the engagement have properly maintained their Continuing Professional Education (CPE) in governmental accounting as required by the Board of Accountancy. d) Provide documentation from the Board of Accountancy that the licenses described above are indeed active and in good standing. e) Provide a current resume of each Sub -Consultant. Proposer shall identify all Sub -Consultants and those services to be performed by each. Proposer shall provide the Sub -Consultants' 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 -Consultant the same information required of Proposer. The City retains the right to accept or reject any Sub -Consultants proposed. The City reserves the right to contact any reference as part of the Request for Proposals (RFP) 1496386 evaluation process. 6. Proposer's Approach to Providing the Services Requested herein: a) Provide a brief description of the audit procedure to be followed. b) Provide a tentative schedule for performing key aspects of the audit. c) Provide detailed responses to each of the City's requirements as stipulated within the Section 3, Specifications/Scope of Work, of this RFP. d) Provide the extent to which statistical sampling techniques shall be used. e) Provide the type and extent to which analytical procedures shall be used. f) Provide a list of any additional services, not included in this Solicitation, that the Proposer can offer to the City. If Proposer is offering any additional, describe the services in detail. Note that services will be paid at the hourly rates provided on Attachment C, Price Proposal. The City has a right to negotiate said price. 7. Proposed Fees for Services: Proposer shall state its price for providing the services as required by this Solicitation. Proposer shall submit pricing stated as a flat, fixed fee per year, which shall include all expenses necessary for the required services. Proposer shall also provide separate pricing for the one-time start-up costs associated with Year 1 of the engagement. Additionally, provide a singular hourly rate to be used for any additional work which the City may request outside the scope of the contract. Discuss any additional services and fees for the same which Proposer can provide and which are not specifically listed within this RFP. FAILURE TO SUBMIT ATTACHMENT C, PRICE PROPOSAL AS REQUIRED AND IN THE FORMAT DESCRIBED ABOVE SHALL DISQUALIFY PROPOSER FROM FURTHER CONSIDERATION. Request for Proposals (RFP) 1496386 5. Evaluation Criteria 5.1. EVALUATION CRITERIA Each proposal will be reviewed to determine whether or not it is responsive to the submission requirements outlined in this solicitation. A responsive proposal is one which follows the requirements of the solicitation, includes all required documentation, is submitted in the format outlined in this solicitation, is of timely submission, and has appropriate signatures as applicable. Failure to comply with these requirements may result in the proposals being deemed non- responsive. Proposals will be evaluated by an Evaluation Selection Committee ("Committee") which will evaluate and rank proposals on criteria listed below. The Committee will be comprised of appropriate City personnel and members of the community, as deemed necessary, with the appropriate experience and/or knowledge. The criteria are itemized with their respective weights for a maximum of one hundred (100) points per Committee member. Below are the criteria and weight: Technical Criteria and Points Proposer's relevant experience, qualifications, and past performance Relevant experience and qualifications of Key Personnel and Subcontractors Performing Services Proposer's approach to providing the services requested in this solicitation and ability to meet schedules. (25 points) (25 points) (30 points) Price Criteria and Points Proposer's proposed price. (20 points) Maximum Points Available: 100 points Tag of 4Thxmi ANNIE PEREZ, CPPO Procurement Director ARTHUR NORIEGA V City Manager ADDENDUM NO. 1 RFP 1496386 May 6, 2022 REQUEST FOR PROPOSALS ("RFP") FOR EXTERNAL AUDITING SERVICES 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 City of Miami's ("City") Annual Comprehensive Financial Report ("ACFR") for the fiscal year ended September 30, 2021, is hereby attached as Exhibit A. B. The City's Single Audit Report ("SAR") for the fiscal year ended September 30, 2021, is hereby attached as Exhibit B C. The following are the inquiries received from Prospective Proposers and the City's corresponding responses: Q1: How many years has the City used the same external auditor? Al : The current external auditors have contracted with the City since September 2014. Q2: Are the City's current auditors permitted to respond to this RFP? A2: Yes. Q3: Are any points awarded to Proposers for using a subcontractor? A3: Refer to Sections 2.11, "Subcontractors", 4.1.5, "Relevant Experience and Qualifications of Key Personnel and Subcontractors Performing Services" and 5.1, "Evaluation Criteria" of the Solicitation. Q4: Please provide the ACFR and SAR for the fiscal year ended September 30, 2021. A4: Refer to Sections A and B above. Q5: Please provide the amount of audit fees paid under the current contract. A5: The audit fees paid under the current contract are as follows: • FY 2014 - $485,000 • FY 2015 — 477,500 • FY 2016 - $455,000 • FY 2017 - $465,000 • FY 2018 - $475,000 • FY 2019 - $475,000 • FY 2020 - $451,250 Q6: Given the COVID environment, does the City prefer for auditors to work on - site, or remotely? A6: The City prefers that auditors work on -site. Q7: a) What is the time period in which fieldwork is generally performed? b) Is this still the most convenient time for the City? A7: a) Refer to Section 3.6, Time Requirements of the Solicitation; b) This timing remains convenient for the City. Q8: How many auditors are generally onsite during fieldwork? A8: There are usually three (3) to five (5) auditors onsite during fieldwork. A9: Regarding MiamiCoin, a) does the City currently own any cryptocurrency? b) does the City plan to own/report any cryptocurrency in the September 30, 2021 ACFR, and if so, what is the current value of the amount? c) Does the City actually mine any cryptocurrency? A9: a) No; b) No. Refer to Section A above; c) No. Q10: Would Webinars offered by the Successful Proposer satisfy the annual government training seminar required by Section 3.2.E.11? A10: Yes. Q11: Does the RFP include a preference for local auditors providing a five percent (5%) evaluation criterion for proposers who maintain a local office in the City of Miami? All: Refer to Sections 2.27, "Local Preference" and 5.1, "Evaluation Criteria" of the Solicitation. Q12: What are the selection criteria for submitted responses to the RFP? Al2: Refer to Section 5.1, Evaluation Criteria of the Solicitation. Q13: Why is the City soliciting proposals for auditing services? A13: To replace the existing contract for said services. Q14: Who will evaluate and score the proposals? A14: The Auditor Selection Committee ("ASC"). Q15: Who are the members of the ASC? A15: The members of the ASC are as follows: o Chairwoman Christine King (ASC Chair), City District 5 Commissioner o Seepersaud Chircut, Treasurer, City of Coral Gables o Eugene Codner, Chief, Financial Services and Budget, Department of Regulatory and Economic Resources, Miami -Dade County o Scott Simpson, Chief Financial Officer, Miami Parking Authority o Rodney Sobelson, Chief Financial Officer, Assistant Vice President/Controller, Florida Memorial University Q16: Who are the City's current auditors? A16: The City's current auditors are RSM US, LLP. Q17: Please confirm that the Certifications Statement and Certifications are only to be completed/submitted by the prime Proposer, and not each subcontractor. A17: The Certifications Statement and Certifications Section are only to be completed/submitted by the prime Proposer. The City does not require subcontractors to complete/submit these documents. Q18: Please confirm that the insurance certificates evidencing coverage and endorsements as required within Section 2.9, "Insurance Requirements", are only to be submitted once the award process has been completed. A18: That is correct. Insurance certificates must be submitted by the Successful Proposer after the award process has been completed. Insurance certificates are not to be submitted with proposals. Q19: Are the insurance requirements listed in Section 2.9 applicable to only the Successful Proposer, or are they applicable to each of the Successful Proposer's subcontractors as well? A19: The insurance requirements listed in Section 2.9 apply only to the Successful Proposer, not to subcontractors. Any additional inquiries will be addressed in a future addendum to the RFP. THIS ADDENDUM IS AN ESSENTIAL PORTION OF THE RFP AND SHALL BE MADE A PART THEREOF. ALL OTHER TERMS AND CONDITIONS OF THE RFP REMAIN THE SAME. Annie Perez, CPPO Director of Procurement/Chief Procurement Officer City of Miami Procurement Department AP:cj cc. Erica Paschal, CPA, Director of Finance Yadissa A. Calderon, CPPB, NIGP-CPP, 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: Tag of 4Thxmi ANNIE PEREZ, CPPO Procurement Director ARTHUR NORIEGA V City Manager ADDENDUM NO. 2 RFP 1496386 May 9, 2022 REQUEST FOR PROPOSALS ("RFP") FOR ETERNAL AUDITING SERVICES 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 deadline for submission of Proposals has been changed to Wednesday, May 18, 2022, at 5:00 PM. B. The City of Miami's ("City") Annual Comprehensive Financial Report ("ACFR") for the fiscal year ended September 30, 2021, is hereby attached as Exhibit A to this Addendum. C. The following are the inquiries received from Prospective Proposers and the City's corresponding responses: Q1: What were the City's total assets for the last year? Al : Refer to Section B above. Q2: What were the City's total revenues for the last year? A2: Refer to Section B above. Q3: What is the amount budgeted for this year's audit? A3: The amount budgeted for this year's audit is $500,000.00. Q4: Does the City have a policy on mandatory rotation of auditors? A4: No. Q5: Would the City consider extending the RFP's Proposal submission period for one (1) week to allow Proposers to timely incorporate City responses to inquiries submitted prior to the deadline for submission of inquiries? A5: Refer to Section A above. Q6: From a financial standpoint, what are the City's top three (3) priorities? A6: Accuracy and reliability, compliance and timeliness. Q7: What are the qualities in an auditing firm that the City deems most important? A7: Competence, timeliness, the ability to consult on significant and new accounting matters, presence and accessibility, while promoting a collaborative working relationship. A8: Has anything significant occurred in the current year, which is different from prior years? A8: The following is a list of significant events that have occurred in the current year: • Approval of Oracle Cloud implementation; • Forthcoming implementation of new Point of Sale system; • Upcoming implementation of GASB 87; and • Impending bond issuance of Miami Forever Bonds. Q9: What qualities have been exhibited by the current auditors that the City values the most? A9: The following are the qualities that have been exhibited by the current auditor, that the City values most. • Accessibility to City Staff; • Competence; • Timeliness; • Communication; and • General guidance on significant and new accounting matters Q10: Please provide a copy of the City's most recent financial statements (e.g., balance sheet, income statement, budget vs. actual, and any other relevant financial reports typically provided to the City Manager). A10: Refer to https://www.miamigov.com/My-Government/Departments/Finance- Department for the City's most recent financial statements. Any additional inquiries will be addressed in a future addendum to the RFP. THIS ADDENDUM IS AN ESSENTIAL PORTION OF THE RFP AND SHALL BE MADE A PART THEREOF. ALL OTHER TERMS AND CONDITIONS OF THE RFP REMAIN THE SAME. nnie Perez, CPPO (/ Director of Procurement/Chief Procurement Officer City of Miami Procurement Department AP:cj cc. Erica Paschal, CPA, Director of Finance Yadissa A. Calderon, CPPB, NIGP-CPP, 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: Tag of 4Thxmi ANNIE PEREZ, CPPO Procurement Director ARTHUR NORIEGA V City Manager ADDENDUM NO. 1 RFP 1496386 May 6, 2022 REQUEST FOR PROPOSALS ("RFP") FOR EXTERNAL AUDITING SERVICES 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 City of Miami's ("City") Annual Comprehensive Financial Report ("ACFR") for the fiscal year ended September 30, 2021, is hereby attached as Exhibit A. B. The City's Single Audit Report ("SAR") for the fiscal year ended September 30, 2021, is hereby attached as Exhibit B C. The following are the inquiries received from Prospective Proposers and the City's corresponding responses: Q1: How many years has the City used the same external auditor? Al : The current external auditors have contracted with the City since September 2014. Q2: Are the City's current auditors permitted to respond to this RFP? A2: Yes. Q3: Are any points awarded to Proposers for using a subcontractor? A3: Refer to Sections 2.11, "Subcontractors", 4.1.5, "Relevant Experience and Qualifications of Key Personnel and Subcontractors Performing Services" and 5.1, "Evaluation Criteria" of the Solicitation. Q4: Please provide the ACFR and SAR for the fiscal year ended September 30, 2021. A4: Refer to Sections A and B above. Q5: Please provide the amount of audit fees paid under the current contract. A5: The audit fees paid under the current contract are as follows: • FY 2014 - $485,000 • FY 2015 — 477,500 • FY 2016 - $455,000 • FY 2017 - $465,000 • FY 2018 - $475,000 • FY 2019 - $475,000 • FY 2020 - $451,250 Q6: Given the COVID environment, does the City prefer for auditors to work on - site, or remotely? A6: The City prefers that auditors work on -site. Q7: a) What is the time period in which fieldwork is generally performed? b) Is this still the most convenient time for the City? A7: a) Refer to Section 3.6, Time Requirements of the Solicitation; b) This timing remains convenient for the City. Q8: How many auditors are generally onsite during fieldwork? A8: There are usually three (3) to five (5) auditors onsite during fieldwork. A9: Regarding MiamiCoin, a) does the City currently own any cryptocurrency? b) does the City plan to own/report any cryptocurrency in the September 30, 2021 ACFR, and if so, what is the current value of the amount? c) Does the City actually mine any cryptocurrency? A9: a) No; b) No. Refer to Section A above; c) No. Q10: Would Webinars offered by the Successful Proposer satisfy the annual government training seminar required by Section 3.2.E.11? A10: Yes. Q11: Does the RFP include a preference for local auditors providing a five percent (5%) evaluation criterion for proposers who maintain a local office in the City of Miami? All: Refer to Sections 2.27, "Local Preference" and 5.1, "Evaluation Criteria" of the Solicitation. Q12: What are the selection criteria for submitted responses to the RFP? Al2: Refer to Section 5.1, Evaluation Criteria of the Solicitation. Q13: Why is the City soliciting proposals for auditing services? A13: To replace the existing contract for said services. Q14: Who will evaluate and score the proposals? A14: The Auditor Selection Committee ("ASC"). Q15: Who are the members of the ASC? A15: The members of the ASC are as follows: o Chairwoman Christine King (ASC Chair), City District 5 Commissioner o Seepersaud Chircut, Treasurer, City of Coral Gables o Eugene Codner, Chief, Financial Services and Budget, Department of Regulatory and Economic Resources, Miami -Dade County o Scott Simpson, Chief Financial Officer, Miami Parking Authority o Rodney Sobelson, Chief Financial Officer, Assistant Vice President/Controller, Florida Memorial University Q16: Who are the City's current auditors? A16: The City's current auditors are RSM US, LLP. Q17: Please confirm that the Certifications Statement and Certifications are only to be completed/submitted by the prime Proposer, and not each subcontractor. A17: The Certifications Statement and Certifications Section are only to be completed/submitted by the prime Proposer. The City does not require subcontractors to complete/submit these documents. Q18: Please confirm that the insurance certificates evidencing coverage and endorsements as required within Section 2.9, "Insurance Requirements", are only to be submitted once the award process has been completed. A18: That is correct. Insurance certificates must be submitted by the Successful Proposer after the award process has been completed. Insurance certificates are not to be submitted with proposals. Q19: Are the insurance requirements listed in Section 2.9 applicable to only the Successful Proposer, or are they applicable to each of the Successful Proposer's subcontractors as well? A19: The insurance requirements listed in Section 2.9 apply only to the Successful Proposer, not to subcontractors. Any additional inquiries will be addressed in a future addendum to the RFP. THIS ADDENDUM IS AN ESSENTIAL PORTION OF THE RFP AND SHALL BE MADE A PART THEREOF. ALL OTHER TERMS AND CONDITIONS OF THE RFP REMAIN THE SAME. Annie Perez, CPPO Director of Procurement/Chief Procurement Officer City of Miami Procurement Department AP:cj cc. Erica Paschal, CPA, Director of Finance Yadissa A. Calderon, CPPB, NIGP-CPP, 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: