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Home My WebLink AboutRFQ Response - Crowe Horwath LPT 1 S .i Certification Statement jPlease quote on this form, if applicable, net prices for the item(s) listed. Return signed original and I 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 1 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 (1) 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 have provided exceptions on the following page. We (I) certify that any and all information contained in this submission is true; and we (I) further certify that this submission is made without prior understanding, agreement, or connection with any corporation, firm, or person submitting a submission for the same materials, supplies, equipment, or service, and is in all respects fair and without collusion or fraud. We (I) agree to abide by all terms and conditions of this solicitation and certify that I am authorized to sign this submission for the submitter. Please print the following and sign your name: SUPPLIER NAME: Crowe Horwath LLP ADDRESS: 1395 Brickell Avenue, Suite 1150, Maim!, Florida 33131 PHONE: 813.209.2585 FAX: 786.534.0251 EMAIL: john,weber@crowehorwath.com BEEPER: N/A SIGNED BY: C, TITLE: Partner DATE: July 16, 2015 John C. Weber FAILURE TO COMPLETE. SIGN. AND RETURN THIS FORM SHALL DISQUALIFY THIS BID. Page 2 of 40 i� .i Crowe has reviewed the Standard Terms and Conditions ("Agreement") provided for in this RFQ. Crowe understands that both parties reserve their respective rights to negotiate appropriate and mutually acceptable provisions prior to execution of any Agreement should Crowe be considered for final negotiations, Crowe has come to mutual agreement with all our local government clients in Florida as related to Professional Service Agreements. Specific items we would request are as follows: 10. INDEMNIFICATION: Consultant shall indemnify, defend and hold harmless the City and its officials and employees, for claims (collectively referred to as "Indemnitees") and each of them from and against all loss, costs, penalties, 1 i fines, damages, claims, expenses (including attorney's fees) or liabilities (collectively referred to as "Liabilities") by reason of any injury to or death of any person or damage to or destruction or loss of any f ro ert fad iRg G t of, Fes lting from r)r in nr.nni -lien ...dth { � p p y u, to the extent caused by (i) the negligent { performance or non-performance of the Services contemplated by this Agreement (whether active or passive) of Consultant or its employees or subcontractors (collectively referred to as "Consultant") which is directly caused, in whole or in part, by any act, omission, default or negligence (whether active or i passive or in strict liability) of the Indemnitees; or any of them, or (ii) the failure of the Consultant to 7 comply materially with any of the requirements herein, or the failure of the Consultant to conform to statutes, ordinances, or other regulations or requirements of any governmental authority, local, federal or state, in connection with the performance of this Agreement -even if itis alleged that the Cit its effininio and4)r empleyees were Regligent. Consultant expressly agrees to indemnify, defend and hold harmless the Indemnitees, or any of them, from and against all liabilities which may be asserted by an employee or former employee of Consultant, or any of its subcontractors, as provided above, for which the Consultant's liability to such employee or former employee would otherwise be limited to payments under state Workers' Compensation or similar laws. Consultant further agrees to indemnify, defend and hold harmless the Indemnitees from and against (i) any and all Liabilities imposed on account of the violation i of any law, ordinance, order, rule, regulation, condition, or City of Miami, Florida RFQ No. 501331 I requirement, related directly to Consultant's negligent performance under this Agreement, compliance with which is left by this Agreement to Consultant, and (ii) any and all claims, and/or suits for labor and materials furnished by Consultant or utilized in the performance of this Agreement or otherwise. I This section shall be interpreted to comply with Sections 725.06 and/or 725.08, Florida Statutes. Consultant's obligations to indemnify, defend and hold harmless the Indemnitees shall survive the termination/expiration of this Agreement. Consultant understands and agrees that any and all liabilities regarding the use of any subcontractor for Services related to this Agreement shall be borne solely by Consultant throughout the duration of this Agreement and that this provision shall survive the termination or expiration of this Agreement, as applicable. 14. INSURANCE: Crowe is unable to name the City (or any client) as additional insured under its professional liability insurance policy. This is standard in our industry and we do not believe any firm will be able to do this. Crowe's professional liability insurance policy cannot contain a cancellation provision that will notify the City in the event our policy is cancelled or of any material changes. However we can agree in a contract with the City to "endeavor" to notify the City if our policy is canceled or of any material changes. Crowe meets all requirements with regard to General Liability, Worker's Comp, Auto and Umbrella coverage. Certifications Legal Name of Firm: Crowe Horwath LLP Entity Type: Partnership, Sole Proprietorship, Corporation, etc. Limited Liability Partnership Year Established: 1942 Office Location: City of Miami, Miami -Dade County, or Other City of Miami Occupational License Number: AD65785 Occupational License Issuing Agency: State of Florida Department of Business and Professional Regulation Occupational License Expiration Date: December 31, 2015 If Proposer has a local office, as defined under Chapterl8/Article 111, Section 18-73 of the City Code, has Proposer :filled out, notarized, and included with its proposal, the "City of Miami Local Office Certification" form? YES or T�07 The City of Miami Local Office Certification form is located in the Oracle Sourcing System ("iSupplier") under the Header/Notes and Attachment Section of this solicitation. Crowe opened its Miami office in December of 2014. Upon request, we will be pleased to provide the City with the documents required to certify our local presence. Please list and aelmowledge all addendum/addenda received. List the addendum/addenda number and date of receipt (i.e. Addendum No. 1, 5/1/1.5), If no addendum/addenda was/were issued, please insert N/A/ Addendums: 1 - 07/22/15 12 - 07/27/15 13 - 07/31/15 14 - 08/03/15 15 - 08/04/15 Has Proposer reviewed the attached Sample Professional Services Agreement (PSA)? Yes Does the Proposer acknowledge that the attached PSA is an example of the standard Agreement used in conjunction with the services related to this solicitation and shall not be amended? Crowe would like to discuss amendments to the PSA as listed in the Exceptions section above. Page 3 of 40 i I Line:1 Description; Please refer to Attachment A, Price Proposal Schedule, attached to the Header Section of this Solicitation. Category: 91800-00 Unit of Measure: Dollar j Unit Price: $ Number of Units: 1 Total: $ As required, we have provided our not -to -exceed hourly rates on Attachment A of the City's Request for Proposal in the Price Proposal Schedule section of our proposal. Page 4 of 40 Miscellaneous Management Advisory Services City of Miami 5 F 7 � xtwsmm.�•.�wcxcn>.uss+>.�«.�.ae- �mm.. Crowe certifies its compliance with the below minimum qualifications requirements established in Section 2.6 of the City's Request for Qualifications (RFQ). We have provided evidence that clearly demonstrates that we meet the minimum qualifications requirements in the following sections of our proposal. i<I Proposer must be an established firm for a minimum of three (3) year(s), and Proposer, or its owner(s) and/or principal(s), must have a minimum of five (5) years of experience in the related Category (refer to Section 3.1). The individual proposed as the Project Manager must have a minimum of three (3) years of experience in scope, and have served as project manager on similar projects on a minimum of two (2) previous occasions in a related category. Crowe Horwa h, © Copyright 2015 Crowe Horvath LLP www.crowehorwath.com - ra�- zt - 3t-P� 7�,�`a'=a��R ��ivr' i''i: �•�� r n`� � r �" � ��t ``� s�'$ �:..a„� s .i i J � r � i i r.. - 52 MUNI hr , � '�3•T"7rt-'*i�r.`i �,- r.�; 3n Yx� � �. z tz� e li j( { I � {.. - s i s i � k •_ a ! -, r �X2a �,.-. 1 �`� ��: $ ��7� % k f j13� ri ,"",.'y 1 r ��`@i 7'i ,��yyiy�-^�c•.a f3� • F '_-t Jia J �+ a,..„ t - .Tv JR rum , ;T'•3 iv ., 6 r tet. i. - .i �. �. � �6�e �-. `� � li...' 7, �iu '�y.'�,y`7' ,;n mom, rte- Y -E �' _ ✓i� � ,� i�—i � i Miscellaneous Management Advisory Services City of Miami i 2. Table of Contents A. Certification Statement......................................................................................................................1 B. Minimum Qualifications.....................................................................................................................6 i1. Cover Page...................................................................................................................................6 2. Table of Contents ............................... .7 3. Executive Summary ........................ —........................................ ....................................................... 8 4. Proposer Information......................................................................................................................10 PriceProposal.......................................................................................................................................80 AppendixA: Resumes........................................................................................................................82 A/ Crowe Horwath. www.croweliorwath.com © Copyright 2095 Crowe Horwath LLP Crowe Horwath LLP is an independent member of Crowe Horwath International, a Swiss verein. Each member firm of Crowe Horwath International Is a separate and independent legal entity. Crowe Horvath LLP and its affiliates are not responsible or liable for any acts or omissions of Crowe Horwath International or any other member of Crowe Hoiwath international and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath International or any other member of Crowe Horvath International, Crowe Horwath International does not render any professional services and does not have an ownership or partnership interest In Crowe Horwath LLP. Crowe Horwath International and its other member firms are not responsible or liable for any acts or omissions of Crowe Horwath LLP and specifically disclaim any and all responsibility or liability for acts or omissions of Crowe Horwath LLP. u�AN }ti Crowe Horwath. Crowe Horwath LLP Independent Member Crowe Horwath International 1395 Brickell Avenue, 11th Floor Miami, Florida 33602-5197 Tel 786.534.0250 Fax 786.534.0251 } www.crowehorwath.com 3. Executive Summary August 6, 2015 Ms. Lydia Osborne, Buyer City of Miami, City Clerk, City Hall 3500 Pan American Drive s Miami, Florida 33133-5504 ! Dear Ms. Osborne: Crowe Horwath LLP (Crowe) appreciates the opportunity to respond to the City of Miami's (the City) Request for Qualifications (RFQ) Number 501331 for Miscellaneous Management Advisory Consulting Services, Based upon the requirements of the RFQ, we feel that Crowe has the capability to provide professional services in the categories requested. Crowe is proposing on the following Categories: Operations Category: Government organizations face growing operational costs, aging infrastructure, and outdated information systems, so they must identify ways to become more efficient and productive. Our team offers extensive experience in state and municipal governmental organizations. Our work on projects of all sizes and complexity gives us a comprehensive view of organizational challenges. Our collaborative approach and cross functional skills can help government agencies reduce operating costs, modernize their systems, boost productivity, and allocate resources more effectively. Crowe's solutions include risk management, audit, accounting consulting, economic development, financial advisory, forensic services, performance consulting, compliance, and technology risk consulting. Finance & Economics Category: Assurance and Advisory services performed by a trusted advisor can provide peace of mind and identify opportunities to improve accounting and operational performance. We have an unmatched depth of governmental finance knowledge and the functional expertise to deliver superior results. We help our government clients succeed by combining our deep industry experience, innovation, and knowledge with a comprehensive set of technical business competencies. Our specialists are trained to review an organization's systems and controls to provide recommendations to help the organization meet reporting and disclosure requirements and improve performance. Crowe solutions include: n� Financial Statement Audits :; Regulatory Compliance Audits Single Audits/ OMB Circular A-133 Io Government Auditing Standards a Performance Audits oli Compliance Examinations 1% Agreed-upon Procedures 4 Other Special Purpose Reporting Business Process Redesign mi Federal Grants Management tiw Capital Improvement Project Budgeting Our professionals are committed to maintaining our reputation for technical excellence, team performance, efficiency, and exceptional client service. By aligning our specialists along industry lines, we add depth and breadth of knowledge to our financial solutions. This industry specialization gives us a better view to understand your business and the unique challenges you face. As a result, you benefit from solutions delivered by people with a thorough understanding of your marketplace. 1 Ms. Lydia Osborne, Buyer ] City of Miami, City Clerk, City Hall j Page 6 To achieve more efficient operations, Crowe professionals are consistently aware of and seeking to provide added value to our clients by providing feedback on how to; la Reduce costs fi Improve constituent services Improve processes Engage in strategy planning Enhance productivity and performance Better manage grants Get more from technology investments Enhance operations and encourage collaboration Our Approach Understanding your needs and tailoring solutions to fit these needs is central to how we approach all engagements. We hope you will find that our proposal demonstrates this in our thoughtful, collaborative approach, including the following practices we feel differential Crowe from our competitors: Dedication to National Government Services. We serve more than 700 government and public sector entities nationally. We bring expertise in assurance, risk, information technology and financial and operational performance improvement areas designed specifically to address government needs using sound business innovation learned from all business sectors. Florida Municipality Experience. We have worked with over 400 state and local governments and other public sector entities, including: Broward County, Broward County Sheriff, City of Coral Springs, City of Lakeland, City of Ft. Lauderdale, City of Tampa, City of Tarpon Springs, City of Miami Beach, Florida State Board of Administration, Lakeland Area Mass Transit District, Miami Dade County Transportation, Pinellas County — Including all Constitutional Officers, Port Everglades and Town of Palm Beach. Client Service Experience. We want to build strong relationships with our clients and dedicate ourselves to understanding ways in which we can ensure the services and experience we are providing are in alignment with your needs and expectations. We believe it is important to strive for continuous improvement in the ways we interact with and deliver those services to clients. We do this, in part, through our client service model and seeking feedback on our performance from our clients. Practicing Thought Leadership — Your team includes thought leadership from our dedicated team of government professionals. These leaders have developed a service delivery approach that provides a high level of personal attention. Your team includes people who are active publishing white papers, leading webinars and seminars on the topic of risks and controls. This team is highly experienced at developing innovative ways to apply the current thinking in risk and control to the specific needs of our clients. Collaborative Approach and Knowledge Transfer. Our approach to your needs will be flexible and provide value added ideas and solutions to issues that arise during the project. We are well positioned to serve as a partner who is results oriented to help execute your plans, and to provide ways to meet the City's objectives. We will serve many of your requirements with our team, and because we operate a national practice, we will be able to pull expertise from many parts of the firm to review your needs. Our goal is to get you the "right" expertise at the "right" time. Our approach will emphasize the transfer of knowledge to the City, which will reduce ongoing costs and enable the long term success of the program. Again we appreciate the opportunity to submit this proposal and look forward to providing professional and valuable services to the City. Please do not hesitate to contact us with any questions or should you require additional information. Joh cerely,,n C. Weber Partner Miscellaneous Management Advisory Services City of Miami 4. Proposer Information. A. Proposer's General Experience, Past Performance and Exceptions 1. Describe the Proposer's past performance and experience and state the number of years that the Proposer has been in existence, the current number of employees, and the primary markets served. Firm Overview 10 Crowe Horwath LLP: The Unique Alternative® Crowe Horwath LLP (www.crowehorwath.com) is one of the largest public accounting, consulting, and technology firms in the United States. Under its core purpose of "Building Value with Values®," Crowe uses its deep industry expertise to provide audit services to public and private entities while also helping clients reach their goals with tax, advisory, risk and performance services. With offices coast to coast and 3,000 personnel, Crowe is recognized by many organizations as one of the country's best places to work. Crowe serves clients worldwide as anOl�l€7kinTAY independent member of Crowe Horwath International, one of the largest global accounting networks in the world. The network consists of more than 200 independent accounting and advisory services firms in more than 120 countries 1 around the world.awAft , Position in the Industry: One of the Nation's Largest Public Accounting and Consulting Firms Crowe ranks as the eighth largest U.S, public accounting and consulting firm (based on U.S. net revenue) according to the 2015 Accounting Today Top 100 Firms List. Office Locations Established in 1942, Crowe serves clients coast to coast from the following office locations: • Crowe Horwath LLP Subsidiary Corporate office Missouri I St. Louis ,#7pk, Crowe Morwath, Copyright 2015 Crowe Horwath UP California I Los Angeles, Orange County, Sacramento, San Francisco `A Connecticut I Hartford :! District of Columbia I Washington D.C. 4; Florida I Miami, Fort Lauderdale, Tampa, Lakeland F-7 Georgia I Atlanta M Illinois I Chicago, Oak Brook, Springfield Indiana I Elkhart, Ft Wayne, Indianapolis (2), South Bend i; Kentucky I Lexington, Louisville Michigan I Grand Rapids z New Jersey I Livingston a New York I New York * Ohio I Cleveland, Columbus * Tennessee I Knoxville, Nashville Etvl Texas I Dallas Vermont I Burlington www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 11 Areas of Specialization Crowe is unique in that we have dedicated teams focused on key markets, including: _a, Construction 3 Financial Services vu Food and Commodities A Government ;. Healthcare Higher Education s Manufacturing and Distribution Not -for -Profit i,i Private Equity Groups Retail Dealership Government Overview Crowe has been serving the needs of many different types of government organizations for more than 50 years. We help governments better serve their communities by providing professional, objective solutions that meet their needs and the needs of their key stakeholders. Our diverse skills sets — business process, technology, finance, accounting, fraud investigation, risk consulting, economic development, and performance - allows us to deliver effective, cost-efficient services and provides your audit team with an in-depth understanding of the unique needs of a local government. We serve hundreds of state and local governments nationwide and work on thousands of engagements. Our team of governmental specialists — many of whom are former elected or appointed officials — can provide you the thought leadership and technical expertise you need. Today's government leaders are charged with delivering superior service in the midst of declining revenues and funding, greater public demand, and increasingly complex regulations. At Crowe, we strive to help governments' better serve their constituents by providing solutions that improve performance, optimize revenue, enhance compliance and manage risk. We believe quality work, based upon strong competency and directed towards our client's needs, are the core elements of creating value for our clients. We have delivered high value to our clients for decades, and we feel we are well-suited to help the City with its needs. Crowe has extensive experience serving State and Local Government clients in a variety of project roles. We deliver successful projects in the governmental arena due to a number of factors, including initial relationship -building to understand each client's distinct risks, resource constraints, political environment, stakeholder groups, and jurisdictional focus. Regardless of the type of project undertaken, these issues are inherently part of Crowe's approach in working with public sector clients. Representative Government Client List We have worked with over 400 state and local governments and other public sector entities. To demonstrate our government audit and advisory experience and the recognition that Crowe has in the state and local government market place (including underwriters, bond rating agencies, regulators, etc.). We have provided the following sample listing of our governmental municipal clients in Florida. X Crowe Horwath. 0 Copyright 2015 Crowe Horvath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 12 _ A\ ,''4,r a .'+ssn' ,r4 t , �'ouyard-�"`outy'#SEtehff� :. +" w,;.wt •h'u'!: d�:tzrc'r rcy t; z t ir' rFi r Iy'Y � ,{ ti,7� �i,�.u?•it;a'...a�`.*+�si.,€+c�.,�.c�rT�'3x �'"t�ce'`�v��.,'�C'��W.�?:33�.',+:��v�v��,t��.�a��?��u�a,��ii"?� I��`.�+�vu��,�� :r,.�s�+'�`i„ktv�'�r,.f�i� �c ��j�;.r;`.;��'�xu}k�,SS?u��. �+1�r�,�. � .ut�u.•a��,€s'hu3rn.� fk� City of Coral Springs I i'ki"S• rnk , w �,,"f>"' rx ;Ytra k� g y} itF, n P�a+-^r•' ht�i��ird�� c"''g"5;3 l s`lf'�'M1x' Y,i•"t,w�' . ,n1sY7 €g r € , City o �Lak elan..d T,•'� t�. ` 't`.`x�: til .. a' a�';?k •s ,� �• ' '' ',+u.0 ', �3., °-y� F 'rye s ivy_ .;'i rr� Ngjm � U. �F �' ',�-u-4 gr*r,„,ry UMs,.�.e.�ya•.r�Lvwe43u2��i'w2T,;r:...a..rs,e•.�aa�i�..n:�'ta;��'��•"�'�c�i�;i��„us�lia§;tti�,��t�rz�Yv�+i�Ya,� rw rCity of Ft. Lauderdale A X X 4;' rm 7 C�fr 'vA C#S;fir Sir -n i`,°��'_11A '��yr� v , ths,?�+'..i.✓.i�xtiL,y tss �+'��S F u�`. �` Y "a.ILC '4 I f > n.ea%i,_ 0z ,anfh'aaX City of Tarpon Springs f� r i aPors.,k-- ., Y�"+.'. '-,''`4 b'.. x„'AY. c F: 't w? iT ,i":3 -a• i �'7 ,� 3„,-Y�{ �g,� �,` y?~� Aia e �3 � its.::' ,: a�^'�++fXSP i� b. 71,10uµ111711, r , IN, 4u jfs Florida State Board of Administration A, C Fid• e Yr �_ t �`�" �� ,,Ja�`�.•k" A lx'Y y E"'-� 4��7.^'7u Miami Dade County Transportation A X �,if�elalsCun lncdm{,,� alf Co cf t t ovals ha+o� y� �ez.u"�.,�'"�{ k�y.",ti�:s��I +i�nChs1Ye..��'{.sh'�.".s�,xaz". n2aTa�r�..�'>�n .��.t��a-.. �,:ti^"„sV<�f. Y ,' ';��*, 9rtr��c"�.i' ��1 e�.e�kf" ��Gwil&x�'r,��,, �+�+�N„�v ,' rk�.gtir�,�.�`� k2+�r`;rr n��S.�t:*t�lMl,�,•+„�euSlt.,�i%f',`'��k4'�,, t�l,vx,��4'ias,'r,''.r �1r�;Y, ��,Ft.kaYr`{ Fr,R#rkA�-, SDim ai � U;t �j{�rz!r01 Port Everglades A X 11121 ra�� jp 1, s�£`fo n= of almBac �tii,�:?•,,.�ix {.�u#� +'�+r^' t r 3'v v n �N” t r ,s *fit rF�••i�?4y �. >r ..$ y •� r$:,:-• k G� -k, �, 7-+,,, . ±:g,"5:,:.{ I.s Ua; .e�'at, .�r„as2� .,. �te&��la'�,'e;.SL::u4a 'dot" .w"��.u•� +�'i1��urii�.� sr'�� 'iu' ..�-..0 �Sx� i;,:,��'i&�Y+� � l5i`�� f � �t� �s* �•��'�� +�* �,n, ,.,t•,�t ��d �sy4�r�.�� 1sk��rnSS,, � y` "'Y �3'-a 2. List all contracts which the Proposer has performed for the City of Miami, and include for each project. (i) name of the City Department which administers or administered the contract, (ii) description of work, (iii) total dollar value of the contract, (iv) dates covering the term of the contract, (v) City contact person and phone number, (vi) statement of whether Proposer was the prime contractor or subcontractor, and (vii) the results of the project. Crowe has not performed any contracts for the City of Miami: 3. Provide any information concerning any prior or pending litigation, either civil or criminal, involving a governmental agency or which may affect the performance of the services to be rendered herein, in which the Proposer, any of its employees or subcontractors is or has been involved within the last three years. Like all large professional service firms, Crowe Horwath LLP is subject to claims from time to time for a variety of reasons, and we occasionally receive notice of claims. Crowe has pending litigation, but it is Crowe"s policy not to discuss any specific matters. However, in the view of management; there are no current claims that will result in significant losses to Crowe. Crowe has no pending or threatened litigation, administrative or regulatory proceedings or similar matters that could affect its ability to perform the required services. Crowe has not been the target of any criminal investigation, indictment, prosecution or other proceeding and there are no known felony convictions of any Owners, officers, or primary partners of Crowe. We understand the need for continued reporting of status changes related to this area. #k, Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 13 E. Category Specific Experience: Operations Category 4. Describe Proposer's past performance and experience with regard to the particular service category and state the number of years that the Proposer has worked in this area, the current number of employees working in this area, and the primary markets served. Organizational Consulting Overview of Methodology Crowe has provided consulting services to government organizations for over 50 years. In this time, Crowe has developed several Organization and Management Consulting processes and solutions that enable government entities to align strategic drivers to desired outcomes. Many times, Crowe helps the entity answer seemingly simple, yet very complex business driven questions with those service offerings. Crowe has a proven record in applying processes across broad sectors of industry with particular success in government. We have codified our solutions into an Organization and Management Consulting Framework seen below: Each of the processes in the Organization and Management Consulting framework can be conducted in conjunction or independent of the other processes. All members of the proposed Organization and Management Consulting team are knowledgeable in all of the processes and can assist in any area. Crowe Horwaih. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com .I Miscellaneous Management Advisory Services City of Miami 14 f Strategic Planning I Strategic planning in the public sector is often challenging, given the complexity of affecting change in government spaces. Crowe has developed a proven strategic planning methodology to help facilitate governmental entities in the strategic planning process. The government community has many unique traits that make this methodology particularly effective, given its highly collaborative and consensus building approach, The entire proposed Crowe _ engagement team is well -versed in this approach, having collectively defined and refined the methodology. Phase 1: Initiate In this initial phase Crowe will work with the City leadership team and key members of each division to kick-off the project by reviewing project goals, setting expectations and answering questions. The goal of these initial conversations is to begin establishing'relationships with the entire project team and provide an understanding about the approach for the Agency Strategic Plan. As part of these discussions, Crowe will create a project charter that will detail the project timeline, project team communication approach, project team roles and responsibilities and timeline. Additionally, Crowe will create the detailed project plan. Phase 2: Envision After initial conversations occur, Crowe will lead facilitated roundtable discussions with City leaders from each department to brainstorm a vision, mission, core values and guiding principles for the plan. Through this facilitated approach, Crowe will effectively lead the cross -departmental group to arrive at a consensus on the core elements of the strategic plan. Also during these facilitated discussions, Crowe will work with the team to identify key performance indicators and review the agency organization chart/structure. These activities help build cross -departmental consensus, resulting in an agency -wide foundation for the strategic plan. Phase 3: Assess Following the development of the vision, mission, core values and guiding principles, Crowe will then meet individually with each of the departments within the City to review individual department approaches and needs. //� Crowe Horvath. 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 15 The focus of these conversations will include: ,1n Intra -division processes, goals and objectives and areas for improvement Inter -division processes, goals and objectives and areas for improvement ei Division vs. agency level processes, goals and objectives and areas for improvement Additionally, through these individual department discussions and interviews, Crowe will examine areas that may specifically result in degradation of service and also focus on areas for greater efficiencies that could result in cost savings. Crowe will leverage its Seek1st approach when working with each department. The Seek1st approach provides a vehicle to fully uncover unique aspects and needs of each department and the agency as a whole by developing a list of improvements, prioritizing them, and then further exploring the top priority items. In addition to interviews and discussions with City departments, Crowe also will meet with key external i stakeholder agencies to understand the view of the agency from an outside perspective. The focus of these interviews will be similar to the internal discussions, and will examine such areas as: s Agency processes and areas for improvement Division vs. agency level processes and areas for improvement € Agency processes dealing with external stakeholders and areas for improvement While conducting individual department interviews and meeting with external agencies, Crowe will also examine best practices from other governmental leaders. Crowe will also leverage its knowledge of best practices in the government space. The result of this phase is facilitated, intra -agency stakeholder meetings and interviews in which Crowe will work with the City to conduct a comprehensive analysis of its processes, goals, objectives and how it should improve with the implementation of a new strategic plan. Phase 4; Formulate In Phase 4, Crowe will review the information gathered in the initial project phases and develop a list of considerations for the strategic plan. The list will address, at a minimum: Fn; Key areas identified for improvement agency wide and by department Areas that require focused attention so service provision is not affected I Areas of current efficiencies so they may be continued and enhanced After the list is drafted, Crowe will conduct a minimum of two brainstorming session with the cross - department team that developed the agency vision to develop a list of recommendations to address the key areas of concern and also consider opportunities to bring even greater efficiencies to areas that are already well executed and managed. Phase 5: Finalize Plan In Phase 5, Crowe will work with City leadership to develop the strategic plan draft and present it to stakeholders, pulling from information gathered and assessed during the first two project steps. Crowe will complete an initial draft, and then work with City leaders to review and update the draft as appropriate. The draft will include an executive summary that may be used as a communication tool about the plan. Once finalized, Crowe will develop a presentation for the plan, so that the plan may be easily presented to all stakeholders of the City — internal and external to the Department, as appropriate. Crowe Horwath. 0 Copyright 2015 Crowe Horwath LLP www, croweh orwath. com I Miscellaneous Management Advisory Services City of Miami 16 Business Process Redesign Business process redesign (BPR) is essential to improving City operations and maximizing the value from the implementation of a new strategic plan. The BPR process can also be used to maximize the value gained from the implementation of new technology platform. Depending upon the reason a BPR process is undertaken, it may occur at various stages within the Organization and Management Consulting framework. Crowe has developed a proven BPR methodology to help facilitate government entities in the evolution f of business processes. The following principles and concepts are critical to our BPR approach: Business process redesign involves a fundamental rethinking and thorough redesign of business processes (where appropriate), Process reviews and redesign incorporate industry best practices i I as well as internal controls. 4i The functionality and tools available within the new technology solution are considered during the e redesign process. Where possible and reasonable, we work to minimize changes to the underlying software, unless it is determined critical functionality or controls are required to effectively implement the solution. i Crowe professionals work to instill business improvement values and attitudes to shift workforce perspectives towards more of a continuous improvement focus. Future business processes are depicted by process diagrams to help the client visualize how they will change in the future. Below we have provided the details behind the business process redesign methodology. I Phase 1: Prepare } Planning for business process redesign can tightly integrated with the overall planning for the strategic plan or the implementation of a new technology platform. BPR can also be completed as a stand-alone process. In either case, Crowe professionals will work together to finalize the process redesign activities, timing and primary resources needed from the Crowe team and the client. Crowe will work with the City to form a leadership committee to help direct the project and help guide the organization I through the change. This will result in an agency -wide understanding that there is a commitment to change, and these behaviors must be sufficiently motivated from the beginning and throughout the project. /A. Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com 1 Miscellaneous Management Advisory Services City of Miami 17 i i, -1 The Crowe team will work with the City to identify and finalize the business processes that need to be 't reviewed and redesigned. We will work together to prioritize the functional areas and/or business processes that need attention. Departments and key individuals that need to be involved in the reviews will be identified, and the review sessions will be scheduled. i i As a part of the overall kickoff meeting, the Crowe team and the client will review the business process redesign activities and the client's commitment to these changes. i Phase 2; Current State I The Crowe team will work with the City to gather existing background materials related to the current operating environment, business processes and controls within the scope of this project. This documentation could include current process flows, procedure manuals, roles and responsibilities, (4 existing forms/documents used within the processes, and any audit findings directly related to the business processes. The Crowe team will work collaboratively with subject matter specialists from the City to understand the current processes and procedures, along with any inefficiencies or potential compliance issues. Where possible, Crowe will facilitate sessions with a group of individuals that support a given end-to-end process to provide a more holistic view of the activities and help your staff more easily understand where inefficiencies or compliance issues exist. We will review current business and functional activities, audit findings, and roles/ responsibilities. We will confirm an end-to-end view of each of the business processes to help make sure we understand the key triggers, inputs and outputs for each process. At the conclusion of the current state review, Crowe will provide a high-level process summary and diagrams to help individuals across the City understand the current state and where process improvement opportunities may exist. We will also begin to outline key user roles and responsibilities. Crowe Horwath, Copyright 2015 Crowe Horwath LLP r<*„gT P.6unVY,1V,vNrn :w.�a�P ,£u Caan'a.FK3'+rr'h o-.a.:Ha..:.at+cr�r 4rxNP3asPnt a�trnfR '•••••,••`. RiNf 9+:lbyC1AlNS1i3 %11tR?'}Ti ¢Sre9 tlVJR2"AF tkV4PxR aTiC.9t4i�PTA i�'VIAV}'Y1(b�e.•p WA fY VA � bl UW) #V R/ iAips]y"dY Wk Pi,'RA'X� PS(4b+'M NYYyx,IN TV ld: D,, q`'!.D/N. GVii! OV4%M M, N.K1,fIP>'N'd'2M. A19•ki tlil Jtl b�i'YSi 1»�14lPXIfRI b��q�qryry��tP. RbLs'vl`.tM �Pflrky ' bC1Y5tU PSGaCU t4 R8PI4�UA IiSP*Mi P RU96tt}!bt Y.m.�„�FY ?%P�9 hRPi ,PPF,RIN?iRYM 4V�4Pf PP"a1Q Rw.sp.anrA mw faeYA4PP CA FilkLiY.� t d Pn'kP NPTYP¢htiYlMQ+'Y MhT.,AtY.IRK V!10MPVOV IVA ' h.a-¢niapn 4"[MFIq t8'lrtf hPk0. NTWV ms,tktlPPv KOtPA ip'if.�nyl4 iVeSP' OPPm l�Y :4Siy'R.i�eMd'cf ,�fAPtrp9 VryCP • gaxl', e $YMf('RA�.�9 kGVVCVi,dt tK.M1N¢4Rp }}Y,MA. 9.thP {iP'PR.S ' Yf�P;lY gkltf<t XK AM Y;i YTIIf Y�'6! �f4.Y.1VW! l/,.°idW(y P.,� ,eon, e n,,4,,+tc�r+'a^,t PRt:fa,Px{CPq .Cftl, ntar ea�P, «,p'd+ Ik�atc *til W„r'M1t t✓a.J•iR �F1K� ,iTYR bffdPk l}`I'a9�. 3tNV tl Wt; MY PYMaH rE YY:e}y btll'aWtF.RP U,S+ata �� }'YGA(y efdf MVYhY kti 1pp RWYd) • dauxe V01W zreer fxxrf rt9.7dx1 • j�P�+V A.P. Mlt fRc+Y.'y n.Y Ytl R t • tau 11asVaKgVkp..ns],aKV'+q ,meq, YPmM*t fR_i lg_V.) • +'+, n,'P ed.nt P•rk sgex::a www.crowehorwath.com `�STib.e.fVInl .gyMyjlgtii+6 v QyyW AI xr HIRl�19�av%h WR�CY£wKreS�wz.+p•Y .tNw 40A', ANY RWhYE Ka k. f'4�Vt "AP'�Ykll + SB9PpM MA'.KCVI YA4NY2YVk4 kny}�M eas+,,tot}x l4 f\ht. pAldrrFtvib WrVeT Paw ma ntwP4e>, . 7aesfrmrl+a+>d �aa+Ij4'�4Pxp+iP rT>=...euMry fprrt):.yga �p3R fF7 YJ�twP c .Rrawx 4PIry V ' NAA�i P%k+C1 N05eA PYFI w.�s - Miscellaneous Management Advisory Services City of Miami 18 Phase 3: Future State After the review of the current processes is complete, the Crowe team will identify opportunities for improvement and will develop recommendations for each of the process areas. The recommendations will address inefficiencies in the process as well as gaps/risks associated with internal controls. The team will leverage business process redesign principles and will evaluate end-to-end processing, which may cross multiple organizational units. In addition we will look at current, fragmented business processes and will work with the City to implement a holistic perspective to maximize efficiencies and effectiveness of workflow, workload and overall controls. At this step, Crowe will work with the City to develop a `blueprint' for the future processes. The Crowe team will work collaboratively with the client subject matter specialists to design future state processes. We will conduct facilitated sessions using guided discussions and workflow diagrams to analyze and redesign each business process included in the scope of the effort. For each process area, the Crowe team will review and document the desired future state process diagrams and requirements, including: L Business and functional activities 3 k o Internal controls Reporting needs for internal and external stakeholders Roles and responsibilities i� These future designs will take into account industry best practices and controls, as well as leverage the functionality and tools available within the new ERP solution. Where possible, and reasonable, we work to minimize changes to the underlying software, unless it is determined critical functionality and/or controls are required to effectively implement the solution. The revised processes, controls, and roles/responsibilities will be critical input to the design and configuration of the new system. At the conclusion of this step, we will present the recommended processes changes to the project steering committee for final approval. An example future state process document can be seen below. ,;f$\ Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www. crowehorwath, com C f \ B11 iY+erc't<nnW 4 { Yu' NJt J frlydvWau'w' [nl ' � <oMram '. I Ertl Hesw•NarM1 ; T x( X21 1Y+larrk I. ]u. >�� S4 \ � IN'vilwlIX \ ro-Nuc rt x'mYduY ' ISI4relrrNlWmr iB Prvrdnl4+atluelv.(�Mnar�+C Y .�I d4YhRmrNm' ti5?44nBm+5Nr,J'+ns ta.keU +,\�f >+1 rou1pf 10 Pru[rm Armrde{ NBW�(R ` IJc'UlYuwrrte sten �y •" '•mir'?id,al . \ronin' i � `o �. iP ., IJmmnFnlIX�y w,ua D y as? , 4 ,;f$\ Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www. crowehorwath, com Miscellaneous Management Advisory Services City of Miami 19 Organizational Change Management Organizational change management (OCM) encompasses all activities aimed at helping an organization successfully accept and adopt new technologies and new processes. Effective change management enables the transformation of strategy, processes, technology, and people to enhance performance and ensure continuous improvement in an ever-changing environment. Considering organizational change management is critical to the success of any project that will bring about significant change. Rigorous application of organizational change management principles, tools and techniques is essential. The Crowe team will work with the City to understand the people impacted by the implementation of a new strategic plan, a new technology platform/system or business processes. We will work with the City to define effective communication strategies and training activities to assist City staff in understanding the changes, and helping your workforce more effectively embrace the new solution. Below we have provided the details behind the organizational change management methodology. Phase 1: Stakeholder Analysis A stakeholder is an individual or group of individuals who will either be affected by impending change or has the ability to impact the progress of the change effort. Effective stakeholder management is important in order to identify these people, assess their understanding of and readiness for the changes, capture and address their specific issues, mitigate some of the challenges that will inevitably arise during implementation of the system, and maximize the opportunity for them and the organization to successfully implement and embrace change and positively influence others around them. Communication, training, and other project activities facilitate change and support stakeholder management because: aj People need accurate, timely information to make change happen. Absence of information creates uncertainty and anxiety, and people will default to the grapevine for their information. Stakeholders become another medium of communication to the organization, help deliver open communication, and decrease anxiety about change. :. Employees get most of their information from their supervisors and/or points of contact and will assume they are knowledgeable about this implementation. People will look to key stakeholders for information and insight- as they are in a position of impact or influence. Identifying and addressing their issues alleviates their uncertainty and anxiety and increases the chances they choose to embrace change rather than resist it. A4 Crowe Horwath, 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 20 Sharing information and involving people in the project (when applicable) gives people a sense of belonging, involvement and ownership. Personnel will be more committed to goals of the initiative if they feel involved in the change process. Including stakeholders as almost an auxiliary part of the team will give them a sense of belonging, involvement and ownership. They are more likely to be 1 committed to the project goals if they feel involved in the change process. r During this initial phase, the Crowe team will work with the City to develop an understanding of the stakeholders affected by the project based upon project scope, and scope of impact and interest. i These stakeholders may be either internal or external to your organization. We will assess stakeholder understanding and expectations of changes, readiness for the changes, and their ability to influence or i affect change. s 1 The Crowe team will perform an initial assessment of scope of change (e.g. what will change and for whom). We will also assess the commitment to adopt the change along with the City's ability to execute current processes and future processes (e.g., policies, documentation, resources). Senior management commitment to change at the City is essential to the success of the overall ERP initiative. i At the conclusion of the analysis we will develop a summary of stakeholders which will be input into the t organizational change management plan which is developed in the next phase. Phase 2: Develop OCM Plan A Chinese Proverb says: "Tell me and I'll forget, show me and I may remember, involve me and I'll understand." Using this axiom, an organizational change management (OCM) plan recognizes that the best method to gain understanding and acceptance for some stakeholders is by creating ownership over the solution (or a portion of the solution) and/or the activities required to create and implement the solution. The OCM Plan will identify those items where stakeholders can participate in the project activities and in doing so facilitate the understanding, acceptance, and ownership required to ultimately create a successful implementation. Based upon the initial stakeholder analysis, the Crowe team will develop an OCM plan. This plan will include key activities necessary to enable change and appropriately involve, inform, transform, and I leverage stakeholders. There are three main parts to the organizational change management plan: a Stakeholder analysis outlining key stakeholder groups affected by the change, along with their influence and degree of support required. Communications plan outlining the types of communications required for each stakeholder group including key messages, channel(s), and frequency for communication and the party responsible for executing the communication. Because communication is a two-way street, the plan will seek to identify mechanisms whereby the project can keep an up-to-date pulse on the stakeholder community to ensure the effectiveness of OCM activities. > Training plan outlining the types of training required (policy, process, system, etc.) and expected timing. Training is essential to the success of this project. Many stakeholder groups in the project will have unique training needs and some may have limited/no training needs (e.g. some require communications only). Proactively outlining the necessary training activities is an essential _r component to effectively addressing change management for your users and stakeholders. As a part of OCM plan, we will also provide input on how to measure the status and progress of change. Once the OCM plan is complete, we will provide recommendations for integrating key OCM activities and milestones into the overall project plan for the ERP implementation. These activities can be addressed at a variety of stages (e.g. prototyping/configuration of the new system, conference room pilot/system validation, training, etc.). The OCM plan will be used to help build consensus and buy -in among your users and stakeholders to the new, proposed solution along with the new business processes/models. , Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www. crowehorwath. com Miscellaneous Management Advisory Services City of Miami 21 -i Phase 3: Execute OCM Plan i People are more accepting of change and more likely to commit to change when they understand what is happening; why it is happening; what to expect; how it will affect them, and how they will be .l supported before, during and after the change. With all of this in mind, below are some potential goals I for the organizational change management activities. The Crowe team and the City will work together to ' finalize the goals and objectives for this effort. Decrease employee anxiety or resistance about the changes being implemented throughout this initiative a Gain stakeholder and user understandingand acceptance of the changes being implemented by the program s Deliver key.messages to the right audience, at the right time, using the right channel and create a multi -way dialogue among stakeholders and users Manage expectations around the capabilities and new ways of working that will be introduced by the program o Manage the spread of misinformation ( The Crowe team will help execute the activities outlined in the OCM plan, including the communications and training activities. These activities will take place throughout the life of the project. Some activities can and will be performed by Crowe resources; however, many of the activities may need to be performed by City resources or stakeholders. Once the OCM plan has been finalized and agreed to between Crowe and the City, we will work together to agree upon the most valuable activities for the Crowe team to assist with. Independent Verification and Validation (IV&V) IV&V Services provide a comprehensive framework for verifying the plans and validating the progress and outcomes of projects and changes. The City can use IV&V as a validation of a new strategic plan, business processes or technology implementation. in the scenario below, Crowe is proposing IV&V services on the implementation of a new technology platform implemented by a third party vendor. The objective of IV&V Services for the City will be to: ;` Verify that plans and approved processes, procedures, practices and technology will provide a high quality output that meets the City's requirements. a,a Validate that project activities are being executed consistent with the verified plans and that deliverables and outcomes do meet the City's requirements. Verification Methodology The Verification Methodology consists of three distinct phases; Analyze, Evaluate, and Recommend. During Phase 1: Analyze, the IV&V Team will identify and document relevant plans and approved processes, procedures, practices and technologies. During Phase 2: Evaluate, the IV&V Team will compare the plans and approved processes, procedures, practices and technologies to approved standards, industry models, benchmarks and best practices. During Phase 3: Recommend, the IV&V Team will determine and communicate any identified deficiencies and corrective action recommendations associated with plans, processes, procedures, practices and technologies. Based upon the corrective action recommendation, the City's implementation vendor team will develop a revised plan which the IV&V Team will then verify through our verification steps until there are no additional corrective action recommendations. Crowe Horwath. www.crowehorwath.com"':,u."•� ' O Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami 22 Each plan/process will be verified at least once; however many plans/processes will need to be verified at the beginning of each project phase. There are a variety of methods, tools and techniques that the IV&V Team will use to perform these verification activities. The IV&V team should remain flexible and work in close collaboration with the City to utilize methods that each stakeholder finds most effective. Phase 1: Analyze During the Analyze Phase, the IV&V Team will identify and document the Implementation Team's relevant plans and approved processes, procedures, practices and technologies related to each identified task. Activities performed during the Analyze Step include: Gather relevant documentation associated with project plans and approved processes, procedures, practices, and technology standards Participate in TOPS project planning/management meetings Facilitate focus groups, as needed, with City division staff, implementation vendor, City leadership, and relevant stakeholders a Perform one-on-one interviews, as needed, with City division staff, implementation vendor, City leadership a. Perform widespread surveys and data collection, as needed Phase 2: Evaluate During the Evaluate Phase, the IV&V Team will compare the project's plans and approved processes, procedures, practices and technologies to industry models, benchmarks and best practices. The IV&V Team will apply our expertise and experience in process analysis, system design, development, implementation, technology testing, and the City's operations to identify potential gaps and deficiencies in various implementation pans. , , Crowe Horwafih. 0 Copyright 2015 Crowe Horwath LLP www.crowehorwatli.com { Miscellaneous Management Advisory Services City of Miami 23 i Activities performed during the Evaluate Phase include: i t Compare information gathered during the Analyze Phase to best practices, industry standards, benchmarks and key defined metrics li Review the list of involved City stakeholders for proper level of involvement Review stakeholder roles and responsibilities for clarity of decision making and communication : f responsibilities m Compare various implantation plans for consistency of approach and appropriate recognition of interdependencies Review requirements for completeness and clarity =a Evaluate plan to trace functional requirements through design, development, and testing _ Compare system architecture to City and industry standards w„ Evaluate system management templates and plans for completeness and clarity f Phase 3: Recommend During the Recommend Phase, the IV&V Team will determine and communicate any identified t deficiencies and corrective actions associated with the Implementation Teams plans and approved processes, procedures, practices and technologies. Communicating these recommendations to all relevant stakeholders is as essential as the recommendations itself. Recommendations will likely need to be communicated across a variety of t stakeholders. Executive level communication will require summary level documentation and communication regarding priority items. However, front line staff, such as the software developers will require more detailed observations, assessment, and recommendations. The IV&V Team will work to identify the affected entities and develop reports tailored to the specific stakeholder audience. These i reports will escalate critical issues and high priority findings so corrective action can be taken. i Activities performed during the Recommendation Phase will vary significantly depending on the gaps identified in the Evaluate Phase. Potential activities include: Develop recommendation to include additional stakeholders or to clarify the roles and responsibilities of the stakeholders involved with a specific task t t Develop recommendation to reconcile inconsistencies in implementation plans mi Work with City Division end-user representatives and the vendor to develop recommendations associated with gaps and deficiencies in functional requirements ?a Identify and communicate non-compliance with information systems standards and policies i Validation Methodology The Validation Methodology utilizes the same steps as the Verification Methodology. When validating a task, the IV&V Team implements an additional Monitor Phase to assess project activities, deliverables, and outcomes. The deliverables that we monitor include project plans, products, procedures, workflows, implementation metrics, etc. While the Verification Steps are focused on assessing the quality of plans before an activity begins, the Monitor Step is focused on continuously assessing and measuring the actual project execution activities, deliverables and outcomes. The IV&V Team will perform Monitor Step activities on the tasks delineated by the Project Management Team. ,� Crowe Horwath, Copyright 2015 Crowe Horwath LLP www.crowehorwath.com t i I E f Miscellaneous Management Advisory Services City of Miami 24 Monitor Phase During the Monitor Phase, the IV&V Team will continuously assess the project execution activities, deliverables and outcomes. Our continuous monitoring activities will range from daily, weekly, bi- weekly, monthly, or quarterly cycles depending on the specific task being monitored and the activities being performed within the technology project at any specific point in time. As issues, gaps or deficiencies are identified by the Monitor activities, the implementation team will develop a revised plan which the IV&V Team will then verify through the Verification. Phases and continue to monitor until there are no additional corrective action recommendations associated with the identified deficiency. Activities performed during the Monitor Step include: zri Continuous assessment of Project Team activities compared to approved plans, processes, and ! practices rr Continuous review of architecture, code, configuration for compliance with approved information t systems standards I i<It Continuous assessment of processes, practices, and tools being used by the implementation team to ensure traceability of functional requirements ,n� Continuous assessment of environment, processes, practices, and tools being used by the implementation team to perform unit and system testing r=, Continuous implementation of corrective actions to plans/procedures Other Organization and Change Management Consulting Offerings Compensation Strategy Clarifying an organization's compensation strategy is an important first step before conducting market pricing studies. As confirmed by WorldatWork, the most common compensation strategy is to use market pricing as the primary determinant for internal pay level. Also, "most organizations target base pay (86%) and total cash compensation (71 %) at the median of the market. However in practice, fewer organizations achieve this objective." (Compensation Programs and Practices 2012, A WorldatWork Report, October 2012) Crowe works with many clients and most of them follow the common practice of targeting pay at median. However, we also work with clients that choose other target options. For example, one Michigan client with retail operations across many counties had not documented their strategy but had some strong opinions on how competitive they should be with pay in light of their Total Rewards practices. Crowe facilitated a discussion with the top three executives and quantified their practices at the 20th percentile. This lower -than -median target was based on their generous benefits package, quality -of -workplace environment, and the realities of high turnover in their industry. The key learning from this example is that a compensation strategy should reflect the organization's strategy for serving their key stakeholders and not, necessarily, what most other employers are doing. Dedicated Service Team Crowe will provide an experienced project team with governmental experience and a primary representative. Other team members have also led major compensation projects and can backup if needed. Crowe will work closely with the Project Management Team (PMT) and the Compensation Study Team (CST) over the course of the project. We will provide verbal and written progress reports as desired to ensure timely completion. ti Crowe Horwath. © Copyright 2015 Crowe HorNath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 25 l all Project Kick -Off l Crowe will work with the CST to review the job descriptions currently in place and the related position classfications to gain familiarity with the City's organizational framework and compensation structure. q Our goal is to achieve the City's desire to align positions with clearly defined roles within the organization and develop new multi-level competency -based job descriptions and ensure that work product from one element is cohesive and supportive of all other elements. Phase Ie Review of Current Positions and Position Classifications f,a Crowe will analyze the current position classification structure for all groups, wage ranges and the overall compensation program to provide feedback to the City on its relevancy and appropriateness for the City compared to organizations deemed progressive with their compensation structures in { today's work environment. Crowe will provide a written Position Classification Framework Analysis I Report summarizing our findings, pointing out strengths and weaknesses of the current structure with recommendations for improvement, identifying alternate structures and documenting the pros and cons for the City in pursuing them. ti Crowe will draft a Job Analysis Questionnaire (JAQ) designed to collect the information necessary to evaluate the appropriateness of the classification and wage range to which positions are currently assigned. Questionnaire will also be designed to facilitate the assignment of positions to organizational roles and develop standardized competency -based job descriptions in Phase H. -r; Crowe will present the Position Classification Framework Analysis Report and discuss findings with the CST to determine their impact on the remaining scope of work. Crowe will also present the draft JAQ to the CST and review our intended strategy for completing the survey and its analysis. Crowe will propose and discuss the methodology to be applied (such as slotting, factoring, etc.) in assigning positions to ranges and classifications for approval by the CST. Crowe will then propose and discuss how the study will be presented and introduced to the organization prior to JAQ distribution. Finally, Crowe will follow-up with CST two weeks after initial presentation of the materials to take comments and answer any questions before finalizing materials. t Crowe and the CST will meet with City leaders and managers to introduce and explain overall study goals, discuss the process for completing JAQs, and explain how results will be used in the overall study. i Three 1.5 hour sessions will be scheduled to allow employees to attend Crowe led presentations explaining the study, methodology and JAQ to be distributed. All three sessions will be scheduled on the same day, but each will be held in a different building. Each presentation will be approximately 45 minutes, leaving another 45 minutes for questions and answers. r Crowe will recommend a slate of positions for which JAQs are to be completed and the PMT will identify employees within each position to fill out the JAQ. This list will be approved by the CST following which, Crowe and the PMT will work together to distribute the JAQs to the designated employees. is, Crowe will follow-up with the CST and PMT on the City tasks for supervisor and managers to ensure accurate and timely JAQ completion over a three week time period. !,,ul Crowe will conduct interviews and/or job audits with selected employees (individually or in groups based upon classification) as needed to follow-up on survey responses and/or clarify any duties and responsibilities pertaining to position descriptions or classifications. Upon receiving completed JAQs, Crowe will use the information to review all existing positions using the agreed upon methodology to evaluate the assignment of each position to a classification; and develop recommendations for any changes to bargaining (and non- bargaining) groups, classifications or wage ranges based on findings for any given position. A�, Crowe Horwdt1• www.crowehorwath.com © Copyright 2015 Crowe Horwath LLP _ Miscellaneous Management Advisory Services City of Miami 26 The Crowe deliverable will be to prepare a Position Classification Report reviewing, analyzing and evaluating all current positions and the way they are classified and stratified within bargaining (and non -bargaining) groups, job classifications (including levels such as I and 11 or series such as chief or senior) and wage ranges based on findings from the JAQs. Our report will identify any individual positions that are not well aligned (or inconsistent with other similar positions) in terms of their current bargaining (non -bargaining) group, wage range, or exempt/non-exempt status, suggesting a more suitable classification for these positions. All suggestions and recommendations will be supported by a rationale for the change. The report will also recommend procedures for implementing advancement within and between salary ranges resulting from transfers, promotions, and demotions. Additionally, recommendations for compensation adjustments due to temporary/interim assignments will be included. Crowe will present the report and discuss Position Classification Report findings with CST. Crowe will follow-up with CST two weeks after initial presentation of the report to take comments and answer any questions before finalizing report. <: Crowe will provide the City with documentation of the agreed upon methodology and associated tools used to review, analyze and assign positions to wage ranges and classifications that the City can use to evaluate new positions in the future. Crowe will train select City staff in using the tools and applying the methodology provided in previous report. Phase II: Analysis of the City's Competitiveness in the Labor Market I Crowe will facilitate a discussion among leaders within the C identified by the CST to assist the City in determining an appropriate market position for its compensation package with parameters and a strategic rationale for being above, below or at market level. Crowe will discuss with the CST a proposed methodology for studying the current labor market, finalizing any critical decisions about source data, comparable organizations, regional scope of the labor market, and the use of published surveys before Crowe begins the Total Compensation Study. 'i Crowe will carry out a Total Compensation Study per agreed upon methodology to include all of the following: both hourly and salaried positions; all compensation and benefits (salary, medical, dental, vision, basic life and disability, flexible spending accounts for healthcare and dependent care, tuition waiver, fitness membership, and voluntary participation in 403 (b) tax -shelter annuity, paid vacation, sick leave, holidays, bereavement, and leaves of absence); the benefit structure of the comparable organizations; and regional cost of living metrics. -, Crowe will analyze each City position's relative worth within the organization (internal equity) to the findings of the Total Compensation Study to assess whether any position might be overvalued or undervalued. Identify any changes in compensation to individual positions, wage ranges and/or classifications that merit consideration by the City based on this assessment. Prepare a Position Compensation Adjustment Report that identifies these positions with recommendations and a rationale for making compensation adjustments to them. The City will provide information necessary for Crowe to calculate and include the budgetary impact of.making changes to these positions in the report. Using results from the Total Compensation Study, Crowe will compare the City's total compensation package for selected benchmark positions with compensation offered by an appropriate set of similar employers for equivalent positions to determine how competitive the City is in the current labor market. The City will provide information necessary for Crowe to prepare a Budget Impact Analysis Report that calculates and projects the budgetary impact of modifying the City's compensation package to bring it in line with the current market as well as to attain levels above and below the market. /#\\ Crowe Horwath. ©Copyright 2015 Crowe Horwath LLP www.crowehorwath.com i { I Miscellaneous Management Advisory Services City of Miami 27 Crowe will present findings from the Total Compensation Study, Position Compensation Adjustment Report and Budget Impact Analysis Report to the CST and discuss the strategy for sharing results with the rest of the organization. Crowe will follow-up with CST two weeks after initial presentation of the reports to take comments and answer any questions before finalizing reports. ;, Crowe will make additional presentations on findings to the organization based on the strategy developed in the previous report. t Phase III: Develop Criteria and Definitions for Organizational Roles i Crowe will review the drafted conceptual Position Title Classification Framework prepared by the City executive that defines a set of standardized organizational roles such as director, manager, supervisor, coordinator and specialist. Crowe will evaluate this framework and associated classification criteria and use its expertise to suggest changes and improvements to maximize its utility. } f Crowe will facilitate a discussion with the CST around the Position Title Classification Framework and work with the CST to develop a robust set of criteria that clearly define and differentiate these organizational roles based on factors such as budgetary authority and direct reporting. Phase IV: Create Competency -Based Job Description Templates for each Defined Organizational Role i Crowe will assist the CST in understanding and creating a Multi-level Competency Model for job descriptions based on the following concept: Model Dimension including category and competency descriptor(s) for different roles. t Having worked with the CST to finalize a Multi-level Competency Model framework, Crowe will synthesize current job descriptions, responses to JAQs and defining criteria for organizational roles to develop and propose a set of competency descriptors that capture varying levels of responsibility, authority and proficiency appropriate for each organizational role. These descriptors will apply to multiple positions within the organization and have associations with specific wage ranges and classifications. Crowe will provide CST with a fully developed Multi-level Competency Model based I on this work. >1 Crowe will present the completed Multi-level Competency Model to the CST and discuss any final modifications. _ � Crowe and the CST will meet with City leaders and managers to introduce the Position Title Classification Framework developed previously and explain how it relates to organizational roles. Also presented will be the Multi -Level Competency Model and how it serves as a foundation for developing standardized job descriptions. The remaining activities associated with Phase IV will also be shared and discussed. Crowe will use the completed Multi- level Competency Model to develop a competency -based job description template for each defined organizational role that promotes uniformity in job descriptions across the organization. The City will use these templates as a foundation on which to add unique requirements such as educational qualifications, working conditions, certifications, etc. for individual positions. Phase V: Standardize Job Titles Within the Organization Crowe will review each existing City position and assign it to the organizational role to which it most closely aligns based on job duties and responsibilities relative to the criteria established for each role. Crowe will then review titles of existing positions identifying any where the position title doesn't reflect the organization role to which it has been assigned and suggest more appropriate titles for those positions. Crowe Horwath. Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 28 if .i We will also make suggestions for modernizing position titles that are perceived as out-of-date in today's labor market. We will summarize and present findings to the CST in a report titled Position Title Change Recommendations that lists the current titles of all positions, the recommended organizational role assigned by Crowe and any proposed changes to the titles of individual positions with a brief rationale. Any proposed changes to job titles are intended to promote uniformity in job titles across the organization and shouldn't affect underlying compensation for the position. Compensation changes will be addressed based on actual job duties and responsibilities, not job titles. General Reauirements rs All reports and products generated by Crowe for the City will be delivered electronically in an editable format (Microsoft Word Document, Excel Spreadsheet or PowerPoint Presentation) in addition to any other printed or digital format. �-n All products and recommendations made by Crowe will reflect statements and actions that, if implemented, would comply with applicable State and Federal laws in effect at the time said products and recommendations are delivered to the City. m All reports are to be sent directly to the City's Executive Director of Human Resources for further distribution. Additional Services <«a Create New Competency -based Job Descriptions for all City Positions. The City is considering contracting with a firm to use the competency -based Job Description Templates, existing job descriptions and employee responses to the Job Analysis Questionnaires to draft new standardized job descriptions for all existing City positions. Crowe will share initial drafts of several new job descriptions with CST, and receive format and content approval prior to completing work for all remaining positions. =s Position Classification as Needed and Requested by the City. The City is considering using an independent contractor in the future to classify newly established positions and evaluate reclassifications on an ad-hoc basis. Crowe will clarify its availability to provide these co -sourcing services. Re-evaluation of the City's Competitiveness in the Labor Market. Five years after the Total Compensation Study is completed, the City is considering having the selected Contractor carryout a smaller study to re-evaluate the City's competitiveness in the labor market using a set of benchmark positions. The study would need to have sufficient scope to show how the City's total compensation has changed relative to the market over the five year period and the degree to which the compensation strategy set in 2014 has been achieved. Crowe will clarify its availability to support this request. Internal Audit Management Function Crowe utilizes a risk-based, process -focused methodology to deliver internal audit services to clients. Our methodology is centered on risk and is designed to provide enhanced value by being scalable to our clients' needs. Our methodology also incorporates compliance requirements where applicable - within the overall internal audit function. Focusing on the services requested, our methodology is outlined as follows. ,1 1""' Crowe Horwwaath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 29 Manage the Internal Audit Function Particularly in an outsourced internal audit relationship, it is important to establish clear expectations required to maintain an effective Internal Audit function from year to year. As part of establishing a solid foundation for an outsourced internal audit at the City, activities within this phase would most likely include: ,a Understanding existing Internal Audit Department policies and procedures E&3 Establishing team accountability and responsibilities for outsourced audits 4�,i Developing communication and other project management protocols Establishing audit follow-up procedures �.Ti Coordinating quality assurance procedures throughout the department Project Planning For each audit identified, we will perform detailed planning activities, including a project -level risk assessment, to design the audit procedures, to efficiently meet the objectives outlined in the annual audit plan and to align with the City's overall ERM program. This planning may differ based on the type of engagements planned, but core activities of this phase include confirming the scope and objectives, resource scheduling and allocation, initial communications, and creating a detailed audit program to guide the audit execution activities. During this phase, the project team will also consult with subject matter specialists to identify any special skill sets required as well as any areas where the use of computer aided audit techniques (such as data analytics using ACL or similar tools) could improve the efficiency or effectiveness of the audit procedures. We have reviewed the engagements outlined in your request for qualification and can develop a plan to accomplish the objectives defined for each. Additionally, as we complete the audit planning for each engagement, we will discuss with you other possible areas of concern and mutually agree on the best approach for the given project. We want you to receive the maximum benefits of your internal audit planning processes and our proven risk assessment methodologies. Project Execution Crowe adheres to the Institute of Internal Auditors (IIA) International Standards for Professional Practice of Internal Auditing (Standards), and accordingly our workpaper documentation is intended to meet those Standards. This phase is the execution of an identified internal audit based on the plan developed in the previous phase, This will generally include a kickoff meeting, confirming our understanding of the control environment, evaluating control design, mapping risks and controls, evaluating operating effectiveness, executing substantive and/or analytical tests, documenting the results and findings and reviewing this information with process owners to validate the information. The following areas would be reviewed as part of the execution of the annual Internal Audit Work Plan. Some of these areas may lend themselves to separate audits whereas others may be included as elements across various audits: The Management Environment a The Control and Compliance Environment , Crowe Horvath. 11,71 © Copyright 2015 Crowe Horwath LLP www. croweh orwath. co m s} Miscellaneous Management Advisory Services City of Miami 30 i The Documentation Environment �ix The Personnel Environment The Technology Environment, including: LM IT General Controls (ITEC) Application Controls n, The Internal Fraud Hotline Reporting and Communication In this phase, we summarize the results of the audit into an agreed upon report format, make recommendations for improvements in the control environment, capture and consider responses from management and communicate the report to appropriate parties. We utilize draft reports to properly and completely validate the issues, recommendations and responses prior to issuing the final report. During the course of the project execution, we do provide written communications for issues identified seeking response from the process or control owner. In this manner we are able to issue the final reports more quickly. In addition to issuing a written report detailing the results of the audit, we will perform timely follow-up audits to review implementation of corrective actions. We will obtain and review evidence to confirm management has satisfactorily implemented any corrective action agreed upon within the written report. We will also work with you in this phase to summarize information for reporting to executive management and the Audit Committee. Risk Assessment Methodology An enterprise wide internal audit risk assessment provides the strong foundation from which an annual internal audit workplan is established. Crowe utilizes our Collaborative Risk Assessment (CRA) Methodology to provide a foundation for conducting and reporting the results of an internal audit risk assessment. Our practice is to work in a collaborative manner with the City's Internal Audit and management. In this way, we can collectively assure that the results are reflective of the organization's priorities and that the risks and related processes, tools and direction provided with regard to subsequent Internal Audit activities are consistent with the culture, language and capability of the organization. It would be our intention to provide documentation and recommendations which would serve as the framework for an effective risk culture and the foundation for future program development. Crowe if(7t"1/1 ath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com :N 4%` v+�t Miscellaneous Management Advisory Services City of Miami 31 The methodology is designed to be flexible and scalable to suit an organization's specific needs. When assessing risk at the City and identifying areas for Internal Audit focus in 2015 and beyond, we would work with you in focusing on the following areas and apply this methodology as requested by Management: Phase I. Understand the Business Crowe initiates this phase by conducting a kick-off meeting with key project stakeholders. At this meeting, we would define the nature, timing and extent of procedures to be performed and discuss the format and timing of project deliverables. In addition, we would coordinate interview schedules with key individuals or the organization and obtain an understanding of any existing risk assessments completed by the City. Upon completion of the kick-off meeting, we would conduct our initial interviews and request policies and procedures to understand the structure, entity level controls and processes of the organization. We will use this information as the basis for our enterprise risk management model. Phase II. Inventory, Define, and Categorize Risks During this phase, we begin with any existing risk dictionaries already documented by the City's Internal Audit Department or as part of an Enterprise Risk Management program or other initiative. Based on our understanding of the organization, external risk factors, and prior internal audit results we would work with management to develop a comprehensive "Risk Universe" unique to the City. Each risk identified would be defined and categorized according to risk taxonomy. Phase Ill. Measure Risks In Phase 111, we apply a scale (or measurement) to the risks that have been identified to this point in the assessment. To the extent a risk scale system is already in place at the City, we would leverage the existing framework. This phase provides a current view of inherent risk, considers the strategies and specific practices in place to manage those risks, and is reported as a prioritization based upon remaining residual risk. Phase IV. Evaluate Residual Risk Implications Within this phase we would review the risk outputs from Phase III and analyze deviations from the company's intended risk strategy. This analysis draws on an understanding of the business, including industry trends, business objectives and stated or observed risk appetite and tolerance. Phase V. Establish the Internal Audit Work Plan The scope of Phase V is focused on the evaluation of the inventory of inherent and residual risks after knowledge of the current control environment (i.e., perceived level of control) has been applied from Phase IV. The objective of this evaluation is to prioritize the known control gaps that require remediation or prioritizing the risk areas in order to create an internal audit plan or a remediation action plan. As an output of this phase, a detailed report, describing the results of the risk assessment, including prioritization of identified risks, would be created and presented to management for review. Project Management One of the critical success factors for any project is strong management and oversight. Crowe has extensive experience managing needs assessment, system selection and system implementation initiatives. We have been performing Project and Program Management services within both the public sector and private sector for over forty (40) years. Crowe understands that participation from a number of entities and/or individuals is required for the City to effectively fulfill the goals and objectives of this project. Keeping all parties aligned to deliver on a common goal is a significant challenge. Crowe Horwath. ©Copyright 2015 Crowe Horwath LLP www.crowehorwath.com ' V4 "I' A N !¢ a art Miscellaneous Management Advisory Services City of Miami 32 I-. I In order to deliver as planned, the appropriate disciplines, structure, tools, and communication need to l be in place to manage and align all work efforts. Crowe uses a standard methodology for project management, as outlined below. This methodology is aligned with the Project Management Institute's r (PMI) Project Management Body of Knowledge (PMBOK®). ( Crowe works collaboratively with our clients to implement a project and program management approach that keeps all parties aligned and able to deliver as planned. As a part of this collaborative approach, f-� we integrate client resources into the process and project structure. This allows us to leverage the I E unique expertise that exists within each organization, develop greater buy -in from client personnel and make it significantly easier for a justice system to adopt and integrate the final solution into daily operations once the project is complete. a The following is a summary of Crowe's methodology for managing a project. Project management is a set of processes and standards used to manage work efforts with dependencies across groups, teams or activities, and keep all parties aligned to deliver on a common goal. This methodology will be used j during all proposed solution proposed in the Organization and Change Management Consulting s Framework. Throughout an initiative all parties must stay aligned on the purpose (what needs to be done), the organization (who is responsible for each activity), the methodology (how the work will be executed) and the timing (when the work will be done). Crowe's project management methodology is broken down into five (5) stages: `0k Crowe Horwath. 0 Copyright 2015 Crowe Horwath LLP www.cr.owehorwath.com Miscellaneous Management Advisory Services City of Miami 33 Initiate: Defining the scope and the structure of the project Plan: Establish tools, processes, standards and templates needed to support the project ; , Execute: Execute the project, and keep all activities within the project aligned Control: Execute the necessary controls to enable the project is running effectively Close: Wrap up all necessary details from the project Building upon the project management methodology, here are some examples of activities and tasks. Strategic Planning I Define and confirm the scope, as well as the overall structure of the project, s including roles., responsibilities and communication flow. Establish an initial high-level milestone pian. a Define the Project and Key Milestones o Define project scope u Define risks Define major milestones and due dates Define budget Review initial project charter a Develop project organizational chart Review and Sign -off on the Acceptance of Deliverables Execute -q Monitor and Review Control Processes Execute the project, and manage the .= Scope management activities, resources, issues, risks, Budget management quality, scope and budget. Quality assurance Communicate regularly to all '�' necessary parties. Review and Sign -off on the Acceptance of Deliverables Crewe Horwafih, 1 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 34 Wrap up all necessary details from ; : Deliverables the project. Document lessons Perform Administrative and Contractual Closure learned in preparation for future Project documentation and deliverables complete projects. m Final budget Crowe will work collaboratively with the City to manage all of the proposed projects. As part of this ° I collaborative approach, we will work with the City to develop and coordinate all plans, activities, timelines, milestones and deliverables, as well as provide the necessary communication to all parties. This collaboration will allow us to leverage the unique expertise that exists within the City, develop greater buy -in from your staff, and make it significantly easier for the City to integrate the final solution into your daily operations once the projects are completes Crowe will work closely with your team to develop and finalize the scope, structure and staffing for the initiative. Together we will finalize a detailed plan with key project milestones, and will ensure all j ( individuals participating in the initiative understand their responsibilities. Throughout the course of the t ! initiative we will meet weekly with key members of the team to manage the plan, review the status, review the quality of the deliverables, and address any issues that may occur. We will meet regularly with select members of management for the City to review progress, review status/key deliverables as I needed, and ensure the initiative stays aligned with the goals and vision established by the City. Where appropriate, we will work with the City to assist in keeping the timeline and activities for this initiative aligned with other related City projects. We will provide status reporting for the initiative along with additional communications that can be shared with all individuals involved to keep them informed of t the status and progress. More about our project management approach in specific areas is discussed below. Meetings As a part of any engagement Crowe manages, it is customary for us to conduct an initial planning phase of the project, which includes an informal kick off meeting with the City project manager, where we will work to validate the project approach, establish the project governance structure and processes and develop a plan for this project. In these initial meetings, Crowe will review project goals, set expectations and answer questions. The goal of these activities is to begin to establish relationships with the entire project team and provide understanding about the approach for the project. The result of the initial meetings are the major project kick off meeting with the Crowe staff, any subcontractors, and all stakeholders and project team members as designated by the City. In the kick off meeting, we will review the project charter which details the project plan, project team communication approach, project team roles and responsibilities and timeline. The Crowe Project Manager and select members of the team (as needed) will meet with the City each week to review progress on the project. Crowe and the City will work together to determine the appropriate participation in those meetings. Agenda items for the status meetings should include the information defined for status reports, progress to schedule, issues, and other applicable topics. Additionally, we will meet regularly (as needed) with the Executive Sponsor/Steering Committee from the City to review progress, review status/key deliverables as needed, and ensure the initiative stays aligned with the goals and vision established by the City. Crowe and the City will work together to determine the appropriate participation and frequency of those meetings. Where appropriate; we will work with the City to assist in keeping the timeline and activities for this initiative aligned with other related City projects. Crowe Horwath. 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 35 Status Monitoring and Reporting The project status will be monitored and reported by the Crowe Project Manager. The purpose of status reporting is to keep the City informed of significant project activities. Microsoft Word will be used as the reporting format. The Crowe Project Manager will provide a status report to the City each week. The status report will include the following: Brief description of major accomplishments from the previous week Brief description of key milestones, dates and responsibilities w<<<:i Brief description of upcoming activities and expected goals k Brief description of any concerns or issues Project Change Management Plan Crowe follows a Project Change Management process designed to maintain project scope and control without unduly restricting creativity and necessary project changes. The foundation for the project change management process is based upon industry best practices as documented by the Software Engineering Institute's Capability Maturity Model (CMM). Changes to project scope, project assumptions, accepted requirements or design are all candidates for the change management process. Should the City request any of these changes during the project which may affect the fee estimate and/or project schedule, Crowe will address the change according to the Project Change Management process. The critical results of change management include: Documented and understood scope, purpose, and benefit for the change :x I Documented evaluation of the impact to project cost, schedule, and/or scope i Documented change decisions The project change management process involves the following steps and key decision points: . Crowe will work with the City to understand, document, and log the requested change including scope, purpose, and benefit. Crowe will assess the expected impact (cost, timing, etc.) if the change is implemented. The assessment will be reviewed with the City. eF? Crowe and the City will work together to discuss the change and any options. The City will determine the appropriate course of action (e.g. accept, reject, defer, modify). m Should the City choose to execute on the change request, the required activities would be considered outside of the current scope and billed separately. Crowe will begin work on the request once signed authorization is provided by the City. Quality Control Process Quality reviews will be carried out for each key deliverable for the project. Below is a summary of Crowe's process for ensuring the quality of project deliverables (both internal processes as well reviews with the City). i All project deliverables are reviewed by an appropriate Project Team resource other than the author(s). i Review feedback is provided on a timely basis (e.g. typically within 2-3 business days). All deliverables prepared by Crowe will be reviewed and signed -off by the appropriate City Project Team members when accepted. f Key project deliverables are, at a minimum, reviewed by the Project Managers. ,ws. For key deliverables, Crowe will meet with the City to perform a formal Quality Assurance Review (QAR). Crowe and the City will work together to determine the designated dates and appropriate participation in these reviews. �Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 36 Project Management Methodology Samples To support our project management methodology, Crowe has a complete toolkit of project management artifacts, below are some highlights. We welcome the opportunity to provide a complete overview of our tools if desired by the Circuit Clerk. High-level Milestone Plan. The high-level milestone plan provides a one-page timeline of key activities and project milestones. Color coding is often used to differentiate key teams, processes or activities. qq .. I,cll ntN m47•IP.ro3eci Ni m1 -.. ...,. ....: !r1 Crarre liaxaUl' H(qh-Ce e1�P'roject MllCCrsE "' .... ....' .... ... .. rie Pl n _ O++ti I rce Na neve,FBr.Nronee x�va N lnwwk^ m»n » IYIN•Wnll� ®fNWf16Ml MYi�n^NO ��fIABe•IMej G m LIZ- Mer kb Mer Ap Ny Jun tri - AIV Sapp 09= 2= I>e•YI NIYalenel i e. Gu:ntmAW k%•N:re�IsMptyW15tt9a IJ m,DteN ' � *Q�'NNhNaMI ��M1ONaIAnI'Yf i hum Irn»N Nllbrone; �, i i feb Mer Ap Nay wn w 4 Sep- Oq' %N A �A di»NMne le�rcel� �IAam�I YG»un•, ` .. �.'... ReSm lM1vpuWeN) � 1 ,�'rA„/, +;+.dale ItP ay�'i� Weekly Status Report. The weekly status report is used to communicate key accomplishments, i next steps, issues, risks and misses (with corrective action). Additionally, it provides a visual i reference to determine if the project is on track through the use of red light/green light/yellow light I status. Crowe Hormth.. [Client Name Here] . [Project Name Here] Weekly Status Report - Week Ending [insert date here] Key Milestones Milestone Planned Planned Actual % Fin nilete status Milestone # 1 00/00/00 00/00/00 00/00/00 1 100 Milestone # 00/00/00 00/00/00 00/00/W 100 % _ Yellow Milestone # 00/00/00 00/QO/00 00/OOJ00 100 Accomplishments • Accomplishment #1 • Accomplishment #2 • Accomplishment #3 • Accomplishment #4 (etc.),.. Misses (with corrective Action) • Miss #1 • Miss #2 • Miss #3 • Miss #4 (etc,)... / Ap a. Crowe Horwathn Copyright 2016 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 37 ;N Milestone/Deliverable Status. The milestone/deliverable status is a weekly companion to the status report, used to track the project's milestones and deliverables. Additionally, it provides a visual reference to determine if the milestone is on track through the use of red light/green light/yellow light status. A Crowe Hawath. [client Name] e [ project Name] Milestones Key Milestones/Deliverables (as of xx/xx/xx) Original Planned Revised Actual Notes/1 Ref P Praiect Area 1 FFlete ,,:,ter . :;_._.t �•„�,.�,..Comm .:..�,�.. 1 Mllestona 1 1/4/2007/19/2607 i IAt Po'sk Yellow I 1 2 hlllestone 2 tMllestone3 1/10/2007 +6/7J IQj9 On Tradt 3 —t—one 1/10/2007ry.6J?f20p7{ jon Track 44 1/10/2007k''"t�•' 7�2'�1/2tltll, f ,AtNsk Yeilow I 2 5 IMilestone5� 1/4/2007 t �/3 , 20P7� On Track III I 6 (Milestone 6 I 3Ji/2007 , 8/�5/2007� I ,Yellow !Delayed r'. 3 Protect Area _.... _.. ...... 7 Milestone!1/41200 t75/i,9�2001m r0n�7}•adc 0 Milestone 2 9 Milestone 3 ITS/10(200 x%2%20071 4 1/10/2007t $J2l2Q�Z� j — On Track - e On Track _.. 10 Mllestone4 s•�{sem \ 1J10/2007F( 7/2.'x/E 007 I _. AtNsk Yellow I. 4 11 Milestone 5 1/4/2007 .; 7/31/200j1 On Track m Work Breakdown Structure. The work breakdown structure is a one-page overview of the activities and deliverables, and how they related to each other by activity and team member. Is e H�� [Client Name Htre] i [Project Name klere] /%' .M estone alagram/work BreakrTawif fruoture:Map ti r .....r. \�S�Nt1'St"a4��.h0=\+<,\M`.(1..�lkCl}�ltt12”45.T;LrYtC;iuiv"r\�1�"�7°t'��.h�?i\"V.'Y`+�a�i'�"."+�:Jw'y . iWOW St .. dt «S ( 1r{ IKSm+� 7'Trsnkr�.. .F •. •i york—.�`iLRiln'1 �k t <nr.:sE a ars I . • wprk It2AA1( ... arndwe. si ' -.1 _ '! `i, _..r ' ;'""`""-^.,.y.- ...ttAM ••_ "••_- _-."_ - _MA k St,eb %Y 3b S! I 4 ' I Fk 6? 7 r'ea k"b' MAMEi I _ N ANE i . .i. NA'M�k]E, ' L. r ..... �. •. ,AEF .. �.. r i IQ I �► ! I Crowe Horvath. www.crowehorwath.com © Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami 38 .,.,j Issues Tracking. The issues tracking log tracks project issues, including the status, issue owner, and the resolution. Risk Tracking. The risk tracking log tracks project risks, including the risk level, risk owner, and the mitigation approach. Rish Tracking ID [n9Ds4a Loyd Status IftIVAMBy chw,, nm Dos VUM Rtik Te996M"ApNr-ft M 11.w Nth.Will Las: ®1®nEUpd ®� raw 5. Provide detailed descriptions of a minimum of five (5) comparable contracts (similar in scope of services to those requested herein for the particular service categories) which the Proposer has either ongoing or completed within the past five years. The description should identify for each project: (i) the client, (ii) description of work, (iii) total dollar value of the contract, (iv) contract duration, (v) customer contact person and phone number for reference, (vi) statement or notation of whether Proposer is/was the prime contractor or subcontractor or subconsultant, and (vii) the results of the project. Specify if the scheduled completion time and budgets approved by the client were met for each of the projects. If the i scheduled time and budgets were not met, please provide an explanation. Where possible, list and describe those projects performed for government clients and/or large organizations. In the event that the Proposer has not performed five (5) comparable contracts in the particular service category, the Proposer should provide information that demonstrates its ability to perform the requested services. itperations contract SfxaQr'fu.'. •_..`�Yi'.'3.�12Y�tiifRk"old'�&'d3.bY5„4tdl�x",Etta'3s_`IG;;g1Y�SXS4iL4'Yd�ifVd$kuNSr'Ya'ti Yn?:5?' V' ".�`.3L .�'l�4all'ro'L..Gk4k� c+�Y.dliiL`wft�2.G�tAYrSF..L"S�iVI;AS�d.,'C=liG�ikYNJ14'i{yFalid>{E9:i�.+'M,Phi�U.Y.ki3a':�)�U51i1424f3k3:}L.tF:t""'�+.8..v�:Sitc. I Client City of Aurora, Illinois a ` yo9�S Psir�k x,t•..:.G^ d�'+,t7n`�. y ,7yti�'r"x&34`L3"�", �'1'�Z,Sr . 3+ ta�'".Y "`S�*'t:a ,z'm e 'S"�tn DbSc pt�ori of�ro� I�. ,2 z myroleo(M�hacern�t x �rteril Section OC�I�/l ��R�IhdoUment :eaa,.�,x„�c.3�.f�i vi�1�2�:.s�;tia,..ksz,.'�r•,...�:�i�ena�y"i�':�".�§%,.�st?�sn,.s�r�i�., usr. �.....st3�..F�",45`iti:Y� Total dollar value of the contract $196,800 Customer contact person and phone number Crowe Horwath. © Copyright 2015 Crowe Horwath LLP Alex Alexandrou 630.256.3430 0 itt q, www.crowehorwath.com i Miscellaneous Management Advisory Services City of Miami 39 Results of the project App Crowe Harem. © Copyright 2015 Crowe Horwath LLP Crowe is working with the City of Aurora to provide a comprehensive Needs Analysis and detailed technical and functional requirements for the City to implement an integrated, city-wide enterprise resource planning (ERP) and computer aided dispatch and record management system (CAD -RMS). This includes performing SWOT analyses for each of the City's fourteen. (14) departments, providing process improvement recommendations (with process flows), and developing functional, technical, and implementation requirements. Crowe is also leading the RFI_ and RFP vendor response processes including developing scoring methodology, facilitating vendor Q&A, releasing RFI and RFP, collecting and coordinating responses, facilitating vendor demos, and providing additional system selection advisory consulting. In addition to working with Aurora on the project listed above, Crowe has also provided assistance with the following: Departmental business process reengineering to prepare for implementation of an online Agenda Management Solution. Document current citywide processes for agenda management across all departments and City Council Subcommittees and redesign new processes to improve efficiency prior to the installation of new software. (February —May 2013) Project management and oversight of the implementation of third - party Agenda Management Solution, Granicus Legislate software. Served as liaison between the City and software provider to ensure effective on-time delivery, successful training, and overall smooth rollout. (May— August 2013) IT Organizational Assessment to review the current City technology support structure and provide organizational recommendations based on best practices and efficiencies. Worked to maximize City resources and processes to reduce redundancies across the City's technology staff. (March -June 2014) Currently providing technical assistance and business process consulting with the Mayor's Office to develop reporting/dash boarding tools to streamline reporting of project status across all city departments. Working directly with Mayor's Chief of Staff and Management Information Systems to utilize SharePoint. (April 2014 — present) www.crowehorwath.com r-. r Miscellaneous Management Advisory Services City of Miami 40 ;j Client Indiana Department of Homeland Security (IDHS) t4jZiY UeSCrI�tIOnVI%OrIC t��i�� t+ tx_DISa$�eQUS,ngsDlSt[IC. I_eUet��y�Nsus:; Total dollar value of the contract $513,000 0PS . , ' �` � u,`4 r �f ;w 1'..� 1 €ya r ria 6` �'`- 5' > �.. 3??s " . sM , xs v� �; �g• s cr ` �,� t gVl"� ' . c MMS `ate n` s* ?z"v.�1 £g r.'s` pq r ge - Contrac uratro 4,. r ��aa ro+i,20 ' B4 a S C s �`sa yj yL;1 Customer contact person and phone Steven Broniarczyk number 317.775.8534 Results of the project We have conducted several projects for Mr. Broniarozyk at IDHS. .i Most recently, we developed 10 district -level disaster housing plans to support the 92 counties in Indiana and conducted 10 district -level HSEEP compliant seminars. Client City of Miami Beach, Florida "'*N$a«aWT- ,�,• `,�{'a`f' ;iws'Ax k,' > sem" .- :',aa��,�t'�}` xv'' ''`� '4" ;.`'mak �l }�'�5^, 'y'�'-�,1t kl{ � ,, ,� Sr DeSCI10,r� „O,fUiGOPk Fri f kyr3m PerfQfimailCe plidlt } F1< s.t;xMIsY Y ,°s#1 k�,.ril.,s_,x:�'ua� �.�s�a>s.'��wrh�ao,:Hm{',.ne�s„'�t.:,��`�",��r�.�fi�� #.,.�a�;.,€ �w•u�,sY;.'�,a��.�m.:�ai::�'�4rt"� t...�h ,.'�..�au2., �.w�i..�`+..�'i' ^'�Jaa�� :,e;��":1,,:.� . �a.��ra.?;t nx� �.��5�;3;��s3 Total dollar value Of the contract $150,000 3 �ufi;,4,"i- "Rf2 TIMORR MEZ 4 ��c pkk x%r ' s J d�`w V,r a - ]:�` Zai r dYi S'{' 1 r.N' .# ' -�, rr '�zc iet, s 'Ci ,' „- `r t Gontractduraoe } f + Fx tai e E2(1�2Q1e Yuu3� r 2t r .�.v..�i��'��r %�.` .��"�;,�:H...•?�� #:;..a,.r Customer contact person and phone Patricia Walker, CFO number 305.673.7466 Results of the project Crowe was engaged with the City of Miami Beach to conduct a performance and operational analysis over for 12 key City processes. This audit was divided Into 2 phases. The first phase consisted of a risk assessment of these functions/processes and resulted in each process being plotted in a risk matrix providing the City with an overview of the risk profile of each of the 12 processes. This phase helped guide our procedures and areas of focus for Phase 2 of the project. Phase 2 of the project consisted of an analysis of each of the 12 processes that included interviews with process owners, observations, and walkthroughs and testing of the key controls for each process. The phase cumulated with the preparation of process flow charts that outlined the risks, controls and gaps that existed in each process. Upon completion of Phase 2, we issued a report to the City presenting our observations and recommendations. Crowe Horwath, www.crowehorwath.com © Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami 41 , _I Operations Client Polk County it�IY. t.nlr' i<�2f Ww.c�oax" ,�r "�.�x. , -�e�xf.��r;+�O-,,p wti MffiORION, 7 1 Total dollar value of the contract $89,000 ` 3-m% ';��"-+ ,.,. ?'< ," Er "�r t;}'r.. txa .} la y `'z+ T,v,` 3E. �, M" " bs.�.?�:%3 v?''. .. r �� r � s - h-�' .� y: , 3 u' y3'% , 1�� dU�apl��r��?z�s�_��'��N'��a.�'�ss�'�s�,`��Y.,'��,.�{ Customer contact person and phone Fran McAskill number 863.534.6430 Results of the project Crowe was engaged by Polk County, Florida's Solid Waste Division to perform an Agreed Upon Procedures engagement in accordance with the American Institute of Certified Public Accountants and in accordance with Government Auditing Standards on its Residential Solid Waste Franchise Agreement and the ordinance which governs solid waste disposal, Ordinance 13-069 from the period of June 17, 2014 to December 31, 2014. The Agreed Upon Procedures were developed to provide assurance on compliance with the Agreement and all subsequent modifications to the Agreement and the Ordinance by Polk County and the contractor. Client City of Coral Springs, Florida �F�"- nmgm' a��,g'w-�s,'M, r ��v �` ,`?�;r 4 [�escripto gf{wiork t1 x:intrnal audit sk Assessmehfi adOutsourc7n $� �, )hr ,M u g lytik4.. ; Total dollar value of the contract $92,000 iF+r�iiT#c"-tiiT �„?r',;a'y` yc�;.,� ,r I-� '�� `moi d'�T�"�'��k�5��' ('iontr�t dUatI01�m xr-NQ�21jIJE�� k�(] i CiUrrentY # wf 4} a r a sir k u hzta5�.��skf�k.k'cG..s�� 3ste.�.�:-48a'imasaru�uluz�Y.isZ'sn..aUua,:,:'$v�,'u.SY.c�' 3 Customer contact person and phone Susan Grant, Deputy City Manager number 954.344.1004 Results of the project Crowe's operational and performance audits have led to improvements in the City's controls, improved efficiencies in operations and cost savings. We have completed engagements in the areas of Fuel and Fleet, Parks and Recreation, Procurement, Community Development and Information Technology including penetration testing. 6. Provide one sample Work Product from any of the comparable contracts identified in questions 3 and 4 above that best demonstrates the Proposer's ability to provide the services requested, We have provided the following sample Work Products for this service category on the CD included in our submission packet: 7! Sample Report #1 — SBA Compliance Program.pdf sail Sample Report #2 — Miami Beach Performance Audit Report.pdf ,� p Crowe Horwath. 0 Copyright 2015 Crowe Horvath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 42 7. Describe any relevant industry/subject matter expertise, including any experience in the particular service area category, and any unique or proprietary project methodologies relevant to the requested services. City of Aurora, Illinois Crowe has provided assistance with the following: F> Departmental business process reengineering to prepare for implementation of an online Agenda Management Solution. Document current citywide processes for agenda management across all departments and City Council Subcommittees and redesign new processes to improve efficiency prior to the installation of new software. m Project management and oversight of the implementation of third -party Agenda Management Solution, Granicus Legislate software. Served as liaison between the City and software provider to ensure effective on-time delivery, successful training, and overall smooth rollout. y,z IT Organizational Assessment to review the current City technology support structure and provide organizational recommendations based on best practices and efficiencies. Worked to maximize City resources and processes to reduce redundancies across the City's technology staff. 6 Currently providing technical assistance and business process consulting with the Mayor's Office to develop reporting/dash boarding tools to streamline reporting of project status across all city departments. Working directly with Mayor's Chief of Staff and Management Information Systems to utilize SharePoint. California Office of Statewide Health Planning and Development Crowe personnel named in this proposal conducted a department -wide business process reengineering project in advance of California Office of Statewide Health Planning and Development (OSHPD) replacing its primary information system. The objective of this reengineering project is to simplify and standardize Facilities Development Division's (FDD's) business processes. The OSHPD's FDD reviews and approves construction documents and issues building permits for hospital and skilled nursing facility construction projects in California. This work involves over 240 authorized FDD positions performing numerous activities that generally fall within the following primary business processes: .ki, Reviewing and approving construction documents submitted by hospital owners, and issuing a building permit Reviewing projects under construction, reviewing inspection reports, and reviewing final project costs i„a Developing fire and life safety officers who are qualified to review hospital construction plans and projects r Reviewing proposed seismic retrofit plans and projects Pyr; Responding to natural disasters (e.g., an earthquake) to evaluate impacted health care facilities and support recovery efforts. Our project team developed detailed descriptions of current FDD business processes, evaluated extensive operational and business process performance data maintained by the FDD, and developed -j potential people, process, and technology improvement opportunities. We identified over 360 potential improvement recommendations, involving changes in policies, organization, processes, technology, management reporting, and methodology and tools. We utilized a formal methodology developed by Crowe Horwath personnel named in this proposal, over several BPR projects to obtain FDD views on every recommendation and to prioritize them for implementation. Crowe Horwath. Copyright 2015 Crowe Horwath LLP www.crowehorwath.com _ 9 Miscellaneous Management Advisory Services City of Miami 43 p Lake County, Illinois 1 I Crowe provided over six phases of jail management process consulting work to the Lake County Sheriff's Department and Jail Oversight Committee, including evaluating, redesigning and implementing extensive business and technology changes to reduce the county's jail population and to improve the management of justice system. Crowe redesigned the Booking and Release areas to increase staff and movement efficiency and I i� maximize space. l Crowe has assisted the Lake County Sheriff on jail management issues related to inmate management, medical service provision, staff, and corrections operations, including assisting in identifying and I i� prioritizing alternatives to incarceration i Crowe led the Sheriffs Department through an RFP and system selection process to select and implement an Electronic Monitoring vendor. f Crowe worked with Jail Records and Booking staff to develop and implement a risk assessment process and automated tool to assist in pre-trial assignment processing. Indiana Economic Development Corporation The Indiana Economic Development Corporation (IEDC) is the State of Indiana's lead economic development agency. Crowe was initially engaged by the IEDC to conduct a systems roadmap to evaluate the IEDC's current state (systems) as well as their short and long term desires and priorities 3 I and the technology platforms that would be required to meet their future objectives. Then, Crowe was i engaged to develop the systems required to meet their roadmap.. Starting in May 2010, Crowe worked with IEDC to develop several software solutions. Crowe's developers followed a full SDLC process, and managed the development lifecycle in multiple environments including development, QA and production. The Crowe team documented requirements for each new system developed, and prioritized the requirements with the IEDC. Then, the Crowe team designed and developed the system. Use cases were developed to support user acceptance testing, and a training manual was developed for each component. More information about the specific applications built is provided below. IEDC's new online web -based data collection and reporting solution, Project Information Management System (PIMS), allows the IEDC's grantees and constituents to access their grant and incentive related information, key performance indicators and submit performance progress reports related to their grants and incentives. PIMS is developed on a .NET platform. Crowe was also engaged to develop a document management strategy and the implementation of Microsoft SharePoint. Crowe worked with the Indiana Economic Development Corporation (IEDC) to develop a single document repository for project and non -project related documents in Microsoft Dynamics CRM and SharePoint. In addition to IEDC's internal collaboration site, Crowe worked with the IEDC to develop a public facing transparency portal in SharePoint. This site leverages custom SharePoint web -parts and integration with Microsoft Dynamics CRM to allow users to search for specific projects across the state of Indiana and provide information regarding the project's economic incentives. Indiana Department of Homeland Security The Indiana Data Exchange (IDEx) is a statewide, multi -jurisdictional initiative comprised of 21 agencies with the goal of securely integrating law enforcement, justice, emergency management, homeland security, intelligence/fusion, health and social services information throughout the State of Indiana utilizing national data sharing models. This enhanced sharing of data is expected to support day to day operations as well as emergency scenarios. Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com {i �1 s + Miscellaneous Management Advisory Services City of Miami 44 Under the leadership of the Indiana Department of Homeland Security, and working with Crowe, IDEx took a business first approach for information sharing in Indiana. Crowe first worked with leaders from the agencies to develop a vision and mission statement for the information sharing initiative. The agencies then participated in a current state assessment, in which 54 systems operating with 66 point- to-point interfaces throughout the state were uncovered. Then, a data sharing gaps and needs analysis, led by Crowe, identified over 350 areas in which increased information sharing would have a significant impact for each agency. The 350+ data sharing gaps/needs were prioritized, and then the Crowe team led business process modeling sessions for the top data sharing needs using the Justice Information Exchange Model (JIEM). This business -first effort now serves as the foundation for the state-wide data sharing public safety strategic plan. Following the creation of the strategic plan, the Crowe team worked with the State to define the technical architecture for the project, utilizing national information sharing models and Microsoft technologies. National data sharing models included: f National Information Exchange Model (NIEM) as a standard language and data dictionary for information exchange { Global Reference Architecture (GRA) as a service oriented architecture framework for the justice community t Global Federated Identity and Privilege Management (GFIPM) as the security model to share data across boundaries and enterprises. ,a Additionally, the Microsoft technologies used included: a� Microsoft SharePoint, for a central portal to enable federated search tmt Microsoft BizTalk, Windows Workflow Foundation and Window Communication Foundation, as enterprise service bus technologies to facilitate multi -directional exchanges as a service broker. ;:M Microsoft Fusion Core Solution, which sits on the SharePoint framework, for workflow and geospatial mapping capabilities to support the Fusion Center, using an Esri ArcGIS web part. The proof -of -concept system addressed identified data sharing gaps and needs in a secure, standards- based approach leveraging Microsoft technologies. Once the initial deployment phase was complete, the state evaluated the proof -of -concept to determine potential future phases of the initiative including disaster recovery, new exchanges, analytics and master person index enhancements. In addition to the statewide strategic plan and the development of the data sharing technology, a return on investment analysis was also conducted. The ROI demonstrated the potential cost savings and cost avoidance for implementing the data sharing gaps/needs in the enterprise data sharing environment in lieu of standard point to point interfaces. The ROI demonstrated a savings of 13% across the board if all exchanges were implemented, with some being as high at 35-40% or more depending on the number of exchange partners. True cost saving was estimated to be achieved when more than two agencies desired access to the same data. The initiative has positioned the State of Indiana to become a national leader in justice and public safety information sharing, and agencies including the U.S. Department of Justice and U.S. Department of Homeland Security have been closely following the development and deployment of the framework to determine future applicability and opportunities. This initiative was received the 2012 IJIS Institute Innovation Award Honorable Mention. Perthe IJIS Institute website: The annual Innovation Award recognizes technical innovation that has contributed significantly to the advancement of integration and interoperability in a justice, public safety, or homeland security project or program. The award, which is open to any company providing justice, public safety, or homeland security solutions, is for team achievement between an industry partner(s) and practitioners)/agency. s Crowe Horwath. Copyright 2015 Crowe Horwath LLP www.crowehorwath.com - t Miscellaneous Management Advisory Services City of Miami 45 Argonne National Laboratory Crowe performed an enterprise risk management project (ERM) project; peer review of internal audit; application controls review of the Argonne Materials Ordering System (AMOS), including controls for posting AMOS data to Argonne's financial system(s) as well as transaction signature authorities and segregation of duties. We also evaluated web based application controls. Crowe used guidance from The Institute of Internal Auditors Global Technology Audit Guide f#8 "Auditing Application Controls," and NIST 80053 Rev 3 with respect to Information Security requirements. During 2013 and continuing through 2014, Argonne's Performance Management and Assurance (PMA) Division required the assistance of Crowe to complete an evaluation of certain processes and controls that are part of the Laboratory's universe of controls identified for OMB Circular A-123 Management's Responsibility for Internal Control (A-123). A-123 requires that an organization's management provide specific assurance on the effectiveness of its controls over financial reporting. The Laboratory's universe of controls was documented in compliance with instructions and guidance from the Department of Energy to support the required reporting under the Federal Manager's Financial Integrity Act (FMFIA). Specifically, support was needed in the evaluation of the existing risks and related controls as described in the Scope of Work, below, in accordance with standards promulgated by the Institute of Internal Auditors (IIA). Crowe coordinated planning and scoping activities with Argonne's Internal Audit Manager, conducted fieldwork, interfaced with Laboratory A-123 process owners and prepared a report documenting the objective and scope of the review, procedures performed, results, findings and conclusions. The evaluation included updating relevant process narratives, reevaluating the completeness and adequacy of the existing control set, and testing controls to satisfy the related risk statements. Phase One of this work was completed early in 2014, which consisted of certain high risk controls. Phase Two is currently in process which involves evaluation of over 70 controls. Finally, Crowe was also engaged to perform a review of the Laboratory's timekeeping and payroll processes. This included a review of the exempt and non-exempt employee classifications, segregation of duties in the processes, 1-9 compliance, and an overall review of the weekly payroll process. Crowe has been performing services for Argonne since 2013-2014. Chicago Public Schools Crowe is the outsourced internal audit provider to the Chicago Public Schools (CPS), which entails approximately 10,000 hours of service annually. The basis of the internal audit plan is the annual risk assessment, This risk assessment is the culmination of facilitated sessions with CPS' senior leadership team (approximately 25 individuals) and includes input from the Board of Education and the CEO. Illinois Municipal Retirement Fund Illinois Municipal Retirement fund (IMRF) provides employees of local governments and school districts in Illinois (with the exception of the City of Chicago and. Cook County) with a sound and efficient system for the payment of retirement, disability, and death benefits. Crowe has been working with IMRF for over 7 years, assisting with its outsourced internal IT audit, general controls, and network security, including external and internal penetration testing. City Colleges of Chicago During 2014, Crowe was chosen to be the City Colleges of Chicago ("CCC") co -sourced internal auditors, for a three year initial contract. During the last half of 2014, Crowe has begun to execute the internal audit plan developed by CCC's Director of Internal Audit. To date, Crowe has started internal audits around Construction of the new building at the Malcolm X Community College campus, as well as a project focusing on the new implementation of a time and reporting program for over 4,000 CCC employees. Over the next three years, Crowe will perform a number of audits including areas such as Student Accounts Receivable, Fixed Assets, Information Security, and Access Controls over Information Technology Systems, just to name a few. Crowe has been performing these services for City Colleges of Chicago since 2014. Crowe Horwath. �Cn www.crowehorwath.com © Copyright 2016 Crowe Horwath LLP s it rl Miscellaneous Management Advisory Services City of Miami 46 B. Category Specific Experience: Finance & Economics Category 4. Describe Proposer's past performance and experience with regard to the particular service category and state the number of years that the Proposer has worked in this area, the current number of employees working in this area, and the primary markets served. Financial Consulting We believe Crowe is uniquely qualified to provide financial consulting services to the City. Ranked as the eighth largest U.S. public accounting and consulting firm, we have the qualifications, expertise and depth and breadth of resources to effectively serve the City. Our Government Advisory Services practice works with state and local government entities, special purpose districts, school districts, colleges and universities, transportation entities, membership organizations and many other not-for-profit entities. This group provides expertise in assurance, financial advisory services, and many consulting areas including operations, technology, utility rates, regulatory and other disciplines. Specifically,, we offer the following capabilities to the City: Financial Advisory. Crowe is available to provide financial advisory services to the City. Financial advisory services are defined as assistance in the preparation of estimates and projections and the preparation of documents necessary to secure borrowing for tax anticipation warrants, bonds, loans, lease -purchase agreements and other financing arrangements as necessary for the issuance of debt or debt -related instruments by the City. .a Accounting Assistance. Crowe is available to provide accounting assistance to the City to determine current balance and outstanding obligations of the City and each of its Funds. In addition, we are available on an as needed basis to advise the City officials on accounting and financial reporting issues as they arise. Crowe can also help the City shape restructure finance processes agency -wide to help find efficiencies. Budgetary Assistance. Crowe is available to provide budgetary assistance to the City to determine the current level of budgetary operations and any limitations. Budgetary assistance is defined as assistance in the development of budgetary goals and objectives; projections of revenues and expenditures, both operating and capital; preparation of official budget forms; attendance and testimony at public hearing and Council meeting; assistance with the filing of any appropriate appeals as provided by Indiana statutes; and other budget related services as requested by the City. ;gym Other Consulting Assistance. Crowe is available to provide other consulting assistance to the City as well. Other consulting assistance is defined as assistance with financial or operational issues for the City that does not fall within the categories of Accounting, Budgetary or Financial Advisory. Such assistance would include contract negotiation, review or medical or other insurance programs or policies, purchasing procedures, internal accounting control, debt service management, treasury assistance with S&P Bond Rating updates to ensure top level bond ratings, or other operations issues that are clearly included in one the other categories above. New GASB Pronouncement Experience Our firm encourages our clients to adopt all applicable Governmental Accounting Standards Board (GASB) statements. In recent years, several standards were monumental in that they established new financial reporting requirements for State and local governments throughout the United States and restructured much of the information that had been presented in the past. Our firm responded to those standards and worked with several municipalities, community colleges, and school districts as their GASB implementation consultants. We assisted these clients in assessing their readiness to implement the new standard and guided them through the actual implementation. L Crowe Horwath, © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services. City of Miami 47 We take a very proactive approach in helping our clients understand GASB activities from exposure drafts to implementation of new standards. We accomplish this through our collaborations with GASB, GFOA, AICPA Government Audit Quality Center, through our Government Advantage quarterly publication, and more importantly by taking the time to sit down with clients to discuss and plan for the impact of new GASB standards. In addition, we offer webinars for our clients on a continuing basis, and invite City staff to participate. Thought Leadership You need to stay competitive. You want practical, timely, reliable information from knowledgeable, respected thought leaders. To keep you informed, Crowe publishes articles, white papers, newsletters, technical updates, and e -communications. We publish Government Advantage quarterly to provide thought leadership and helpful tips on key issues gathered from our years of experience in helping governments achieve their mission. Combining thought leadership and industry specialization, The Public Sector Series connects business officers with recent developments and best practices. Live seminars, web -based tutorials and published alerts help our clients stay current with issues that affect their organizations. We also help our clients stay current by inviting them to participate in our in-house continuing professional education courses, providing thought leadership through our webinars and seminars. Our industry groups within the firm offer audit and accounting updates where clients are invited to participate to gain current knowledge on topical issues. Check out: http://www.crowehorwath.com/industries/government/ for an interactive map of our services and our current events. N A ClearVi%v to Plannkig for Succe%s Quality Control Review Process Crowe places strong emphasis on maintaining a high level of professional audit quality. To achieve this level of quality we have developed an internal quality control system led by our Assurance Professional Practice (APP) Group. We also undergo a triennial external peer review and as one of nine firms auditing more than 100 public companies, Crowe is subject the full, detailed annual inspection process of the Public Company Accounting Oversight Board (PCAOB). In addition, Crowe has a long-standing role of participation and leadership in national professional standards associations and regulatory organizations. Members of our firm serve on the Ethics Committees in their relevant states, the AICPA's national ethics committee and the AICPA's State and Local Government Expert Panel and CPE Advisory Committee, Internal Quality Control Review Crowe has a fully developed set of policy, procedure and review activities supporting our audit practice. Quality control for all assurance efforts is established by the national office of Assurance Professional Practice ("APP") and documented in our Quality Control Manual that includes the following six elements along with the related objectives: Leadership Responsibilities for Quality Within the Firm Relevant Ethical Requirements Acceptance and Continuation of Client Relationships and Specific Engagements Human Resources +t. Engagement Performance Monitoring Crewe Horwath, 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 48 t s APP is also responsible for managing and communicating independence and ethics directives of the Firm. All audit personnel are responsible for knowing and understanding important Firm protocol, including: Independence =a Integrity and Objectivity Technical and General Standards, including AICPA and accounting principles K i Information about our responsibilities to clients, including listings regarding commissions, confidential information and contingent fees Information about our other responsibilities and practices, including general information and listings related to commissions and discreditable acts In addition, APP is responsible for handling inquiries from engagement teams on matters related to those policy areas. APP also performs a function within our firm that we believe is unique among major firms. Most audit engagements, public or private, are subject to a pre -issuance review by APP. This includes a review of the financial statements and certain other deliverables and may include a review of the work papers supporting the judgments made on key accounting and auditing areas. Another important quality control procedure is subjecting all public -company audit engagements to an engagement quality review by an individual other than the engagement authorized signer. In addition to the PCAOB and peer review inspections, the firm also performs annual internal inspections of selected audit engagements. These inspections focus on adherence to professional standards and firm policies and procedures. This process is led by a member of APP. External Quality Control Review Crowe is subject to a Peer Review of our audit practice every three years and has been since 1980. Crowe's current external quality control review organization is Cherry Bekaert LLP. Cherry Bekaert LLP has more than 15 offices located primarily in the Southeastern United States. Our most recent peer review was conducted by Cherry Bekaert LLP, for the year ended March 31, 2013, and our Firm received the highest rating. The review included reviews of specific public sector engagements as well as quality control aspects of our Firm's operations. National Professional Standards Associations and Regulatory Organizations Crowe has a longstanding role of participation and leadership in national professional standards associations and regulatory organizations such as: American Institute of Certified Public Accountants (AICPA) <<i4 American Institute of Certified Public Accountants Governmental Audit Quality Center !o Public Company Accounting Oversight Board (PCAOB) Standing Advisory Group wK Financial. Accounting Standards Board (FASB) f Center for Audit Quality (CAQ) im Tax Executives Institute (TEI) vv International Federation of Accountants ry Internal Revenue Service (IRS) 'n U.S. Securities Exchange Commission (SEC) Institute of Internal Auditors (IIA) 'Rl American Productivity and Quality Center (APQC) Association of Certified Fraud Examiners (ACFE) Crowe Horwath, © Copyright2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 49 AICPA's Governmental Audit Quality Center Crowe is a member of the AICPA's Governmental Audit Quality Center (the Center), which is a firm - based, voluntary membership Center designed to help CPAs meet the challenges of performing quality single audits in this unique and complex area. The Center's primary purpose is to promote the importance of quality governmental audits and the value of such audits to purchasers of governmental audit services. The Center also offers resources to enhance the quality of a firm's governmental audits. The mission of the Governmental Audit Quality Center is to: Raise awareness about the importance of governmental audits a,i Serve as a comprehensive resource provider on governmental audits for member firms A Create a community of firms that demonstrates a commitment to governmental audit quality ttl�i Provide Center members with an online forum tool for sharing best practices as well as discussions on audit, accounting, and regulatory issues List member firms to enable purchasers of governmental audit services to identify firms that are members Crowe is fully qualified to provide superior services to the City. Our track record serving municipalities across the state speaks for itself. We encourage you to contact our current clients, provided on the following pages. Overview of Methodology Crowe is pleased to make available to the City the practical experience and knowledge of our senior - level personnel, many of whom have served in executive or elected positions in government for several years prior to joining Crowe. This practical experience means that our services will be provided with the added value of understanding the public and political challenges of providing effective government services and tailoring our consulting services to meet the specific context of the City's governing needs. Crowe has the expertise to provide (and provided to our municipal clients) the following: Financial Advisory Experience Crowe is available to provide general financial assistance to the City. Services that Crowe may provide under this agreement include: s;} Assist the City in the issuance of short-term or long-term obligations := -i Provide evaluation of and recommendations regarding various financing alternatives available to the City Provide recommendations relative to maturity schedules, call premiums, maximum coupon rates and arbitrage restrictions ,�,, Coordination of construction and financing schedules with architects/engineers and other financing professionals Negotiate with banks, institutions and insurance companies with respect to credit enhancement, if applicable a Apply for and manage data presentations relative to ratings by Moody's Investors Service and/or Standard & Poor's, if applicable t. Provide advice on the development of an ongoing disclosure program to comply with secondary market disclosure rules _ Undertake due diligence investigations as required in connection with client's disclosure obligations under SEC regulations including Rule 10(b)(5) and the Securities Acts of 1933 and 1934, as well as the disclosure rules specifically applicable to governmental issuers under SEC Rule 15c2-12 Crowe Horwathw © Copyright 2015 Crowe Hoiwath LLP www.crowehorwath.com A Gena jr�a Miscellaneous Management Advisory Services City of Miami 50 Accounting Assistance Crowe is available to provide accounting assistance to the City and advise City Officials on accounting and financial reporting issues as they arise. Services that Crowe may provide under this agreement include: Familiarize ourselves with the City's funds, accounts and cash management processes in order to assist, as needed with an effective and timely reconciliation Ln Provide assistance in completing monthly reconciliation of City governmental funds to bank accounts Determine the monthly timeframe in which to have monthly reconciliation completed a Review individual transactions or funds in order to assist the City with analyzing and/or reconciling possible discrepancies in the recording of transactions of maintenance of fund balances Er7 Determine current balances and outstanding obligations of the City Other related accounting services, as requested Budgetary Assistance Crowe is available to provide budgetary assistance to the City to assist in the development of budgetary goals and objective. Services that Crowe may provide under this agreement include: °a Facilitate budget workshops for Department Heads Prepare a budget preparation schedule that includes all statutory deadlines to ensure timely advertisement and adoption of its annual budget r Submit the budget advertisement to the newspapers Present the City's proposed budget at its public hearing Present the City's proposed budget at its final adoption Sample Project Plan j Crowe has included what a sample project plan would look like in the case that the City required CAFR and A-133 Single Audit Preparation Assistance. In this section, we have outlined our overall project approach including a discussion of how we will utilize to the fullest extent possible the strategic groups within Crowe to ensure that the City receives the highest quality service and most effective and auditable work products. Detailed descriptions of recommended procedures are outlined In the CAFR Preparation and Accounting Assistance parts of this section. Crowe envisions using the services of two highly specialized public sector service groups for the completion of this project. Our governmental audit group has experience performing audits on numerous governmental entities, including States, Counties, and municipalities within the United States. Our Performance Government - Accounting Consulting group will bring governmental industry expertise to the project including operational knowledge related to accounting, finance, and compliance areas. The combination of these two specialized governmental groups will provide the City with expertise related to Governmental Auditing Standards Board (GASB) standards compliance, Office of Management and Budget (OMB) Circular A-133 compliance, and effective internal control systems. This vast range of experience allows the engagement team to provide, not only assistance with the preparation of the City's Comprehensive Annual Financial Report (CAFR) and assistance with year-end close and audit preparation , but also recommendations, procedures and tools related to these processes that will assist the City going forward with completing these tasks in an effective and timely fashion. /* Crowe Horwaath. 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 51 Input Tools Output - Project Plan Draft City CAFR - Audit Documentation - Recommendations Single Audit Schedules -Audit Finding Responses SEFA Final City CAFR Below we have presented detailed descriptions of the tasks that would be completed in each of the four Phases of our standard CAFR Preparation and Accounting Assistance Methodologies. Though this is our standard methodology, we are flexible, and our standard procedures could be modified to meet the specific needs of the City and your external auditors. Phase 1: Planning During the planning phase of the engagement, we will define the project objectives, as well as the scope and methodology to achieve those objectives. During this phase, we will obtain an understanding of the City and its programs in order to help assess the significance of possible objectives and the feasibility of achieving them. This phase is comprised of two tasks, including holding an entrance conference, and development of a project work plan.. _Entrance Conference Critical to any engagement is a mutual understanding of the objectives of the project and the expected outcomes prior to the beginning of work. During our entrance conference we will coordinate the project timing, including scheduled meetings and deliverable due dates. Determine Project Tasks and Scone In conjunction with the City, we will confirm and finalize the scope and objectives of the project. Due to the variable nature of the potential tasks, scope and objectives of this project, we and the City, need to have a clear understanding of the required -tasks, the roles and responsibilities of each team member and a clear line of functional reporting prior to starting the work. Crowe Horwath. 0 Copyright 2016 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 52 Project Work Plan As an accounting firm, and a firm with direct knowledge of government auditing and consulting in the United States, we are very aware of the power of effective communication. Our government consulting projects, managed by Crowe, include client validation of information and feedback from the project stakeholders. The importance of communication to the success of a project cannot be overstated. Therefore, a detailed work plan will be developed that will document project deadlines and milestones, the stakeholders involved in the creation and support of this project and the communications to be made between stakeholders. The work plan, at a minimum, will define: I Establish Planning and Reporting Standards Set expectations/standards for project managers ui Develop reporting templates (e.g. status, performance, etc.) f Develop/identify tools for tracking (e.g. issues, requirements, budget, project documentation, etc.) �m Develop Processes for Execution and Control iAst Manage and update the detailed plans by project task and phase a Manage and update project issues and risks Manage scope and resources usi Type and level of communication to be shared on the project between stakeholders, respective to their roles and responsibilities, ;_ Medium to be used in communicating with stakeholders af3 Frequency of communication with stakeholders i,o, Educate the Team on all Planning Activities A detailed description of our project management approach including our four phase approach to project management is included in the Project Management section of this proposal, Phase 2: Accounting Assistance A major component of this project is assisting the City with closing the books for the fiscal year and preparing for its external audit processes. To this end, we have provided on our project team, members with the necessary skill sets to perform the tasks outlined below. Reconciliation Assistance and Year-end Close Procedures Before work can begin on preparing the CAFR, the City's major accounts must be properly reconciled and supported and the accounting records must be closed for the fiscal year. Therefore, we will have resources available that can assist the City in reconciling and supporting all significant accounts across funds and through the City's relevant systems. Based on information provided from the City's CAFR, we have provided below some potential areas that we could assist with the major accounts or classes of transactions. .:� Cash and Cash Equivalents. Work with City staff to complete and or review account reconciliations. Determine that adjustments identified have been properly posted and determine that proper documentation exists to support the reconciliation. We will then assist City staff in -b compiling necessary information for footnote disclosures in accordance with GASB Statements 31 and 40. Investments. Work with City staff to prepare investment ledger reconciliations including the calculation of accrued interest receivable, and unrealized and realized gains (losses). Assist with the classification of investments to ensure that the investments are properly classified between short-term and long-term in the general ledger. Crowe Horth. Copyright 2015 Crowe Horwath LLP www. crowehorwath. com Miscellaneous Management Advisory Services City of Miami 53 Accounts Receivable. Work with City staff to reconcile accounts receivable and ensure that necessary year-end adjustments have been posted for accounts receivable balances. Also work with City accounting staff to ensure that account aging schedules have been updated for the end of the year, and that the related allowance for doubtful accounts and bad debt expense are properly calculated and recorded. We will also work with the City to ensure their compliance with GASB Statement No. 46, Sales and Pledges of Receivables and Future Revenues and Intra -Entity Transfers of Assets and Future Revenues. .n Interfund Activity. Work with City accounting staff to reconcile and "zero out" balances resulting from transactions internal to the City and individual funds. We will assist with the prompt resolution of any internal transactions that are out of balance and assist the City with the necessary adjusting entries to balance inter -fund activity. f Inventory. We will work with the City to validate the inventory accounts based on the City's preferred inventory accounting method. Calculate year-end inventory balances and ensure that proper adjusting entries are made by City staff. oY4 Loans Receivable. We will work with City staff to ensure that balances for loans receivable have been appropriately reconciled and adjusted at year-end, including interest receivable and interest revenue. r��l Restricted Assets. We will work with City staff to determine if restricted assets have been properly identified and segregated and take into consideration new restricted assets the City obtained during the year. We can assist with reconciling the balances of restricted assets and ensure that any needed adjusting entries are completely and accurately posted. +„ Capital Assets. Work with the City to prepare fixed asset adjustments, including additions, deletions, depreciation, and construction -in -progress. Assist with the calculations of adjustments to fixed asset accounts and the roll -up of these calculations to the balance sheet. We will work to determine if these calculations are accurate and that related adjusting entries are posted completely and accurately by City accounting staff. We will pay particular attention to ensuring that the fixed asset system is accurately reconciled to the general ledger, identifying capital projects that were completed during the fiscal year, recognizing contributions from developers, and recording disposals, transfers, and repairs. Accounts Payable. Work with City staff to prepare year-end accruals of payable accounts, for expenses incurred but not paid at the end of the year. We will work to determine that relevant payable accounts are properly accrued at year-end by identifying expenditure transactions that were made but not paid for before the end of the fiscal year. We will ensure that these transactions are properly recorded by accounting staff as expenses in the current fiscal year. '9- Pension Liabilities. Work with City staff to determine that pension liabilities have been properly recorded, reconciled, and adjusted as necessary at the end of the fiscal year. We will also ensure that the City is in compliance with GASB Statements No. 45, 47, and 50. GASB 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. Deferred Revenues. We will work with City staff to ensure that monies received before the end of the year for services not rendered by the end of the year have been appropriately classified and recorded as deferred revenues. We will also ensure that appropriate adjustments are made and posted at year-end for previously recorded deferred revenues for which revenue should be recognized during the year. If requested, we can assist with the implementation of GASB 60 to conduct an analysis of the City's potential service concession arrangements (SCRs). In addition, if any ECAs are noted, we can assist with the entries in accordance with GASB 63 to record deferred inflows. ,/�. Crowe Horwath. © Copyright 2015 Crowe Hotwath LLP www.crowehorwath. com Miscellaneous Management Advisory Services City of Miami 54 - r Debt. We will work with City staff to perform necessary calculations and adjustments for accounts related to long-term debt, including the accrual of interest, premiums/discounts, and debt retirements. We will also work with City staff to assure compliance with applicable debt covenants .i and that year-end adjustments have been appropriately posted to the general ledger. s !: Revenues and Expenditures/Expenses. Performing variance analysis to compare revenues and expenditures between the current and prior year, as well as between budgeted and actual amounts. We will perform these calculations completely and accurately, and we will ensure that the City's accounting staff accurately posts any adjustments resulting from these entries. i We will work diligently with City staff to promptly resolve any reconciliation errors or adjustments that need to be made during this process. We will also consider why any significant errors occurred and will work with City staff to develop controls and process enhancements that would help prevent such errors in the future. Items noted during this process will be incorporated into the Project Close -Out and Recommendations Phase of this project. Audit Readiness Assessment As noted throughout Reconciliation Assistance and Year-end Close Procedures task, we will be evaluating the City's processes for preparing the CAFR and related Single Audit Report. Based on this information, we can help the City assess its readiness for its external audit prior to the start of the audit engagement. We can also assist the City to identify problem areas and work with the organization to alleviate or mitigate those which could, if not attended to, result in audit findings. In addition, we can facilitate a meeting with the external auditors to determine the extent of prior and/or interim testing they have performed on City accounts and issues of particular concern. Preparatlon of Supporting Audit Documents Upon request by the City, we can complete the City's prepared by client (PBC) schedules. If this service is requested, we will conduct internal quality reviews of the information to demonstrate that the information is completed accurately and provided timely to the external auditors. We will document and inform City management of any difficulties encountered in preparing these schedules, and we will devise solutions to ensure accurate, timely preparation of the audit schedules in the future. Audit Process Assistance During the audit process, we will be available to assist the City in answering audit inquiries and obtaining other supporting documentation as requested by the external auditors. In the event that issues arise during the external audit, we will be available to work with the City to resolve those issues promptly and fairly. We will help the City determine that any audit adjusting entries are made in an accurate and timely manner by City accounting staff. Phase 3: CAFR Preparation Assistance During the CAFR Preparation Assistance phase of the engagement, we will make staff available to assist with the completion of the City's CAFR and SAR. We have provided below our three step CAFR Preparation Assistance methodology. This phase and corresponding methodology is comprised of three tasks, including the completion of year-end reconciliation for major City accounts, year-end accrual entries to properly close the books, creating and posting consolidating and GASB 34 entries, and preparing the City CAFR and Single Audit report. Posting of GASB 34 and Consolidating Entries The preparation of a CAFR requires that certain accounting entries be made at year-end. If the City requests assistance with this area, we have provided team members with the expertise to perform this service. In addition, we understand that there are certain items of particular importance during this process. Crowe Horwath. 9 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 55 We have listed those below: =4. Adjusting entries required by GASB 34. We will perform calculations of GASB 34 entries that must be made to adjust the City's books from the modified accrual to the full accrual basis. We will oversee the posting of these adjusting entries to ensure their accuracy and compliance. Eliminating Internal Service fund Activity. Likewise, for the government -wide financial statements, we will ensure that internal service fund activity is fully and properly eliminated. m Component Units. We will ensure that component units are fully identified and properly classified as discrete or blended, particularly those established during the fiscal year. We will assure that activities between the City and its component units are reclassified as internal activity and eliminated, or reported as external transactions as required under GASB 34. n Reconciliation between government -wide statements and fund statements. We can assist with the reconciliation of balances to be presented on the government -wide statements to those of fund statements. We will promptly resolve any reconciliation issues and seek to understand why they occurred, with an eye toward preventing such occurrences in the future. Throughout this process we will document any difficulties encountered in preparing the year-end entries and the underlying reasons for those difficulties. We will bring these to the City's attention as they arise. If a different communication plan is determined at the beginning of the engagement, we will follow such plan. We will use this information to recommend process improvements for future development of the CAFR. Creation of CAFR and Related Sinale Audit Report Once the all major accounts have been reconciled and adjusting entries have been posted, utilizing the help of City accounting staff, we will assist the City, as requested, to prepare a draft CAFR in accordance with the requirements of GASB 34. This will include the preparation of all required and supplemental sections of the CAFR including: %�i introductory Section (as requested) Financial Section, including Management's Discussion and Analysis and Basic Financial Statements Required Supplementary Information Combining Financial Statements Statistical Section As a value added service to the City, we could also submit they draft CAFR to our technical team to ensure compliance with GASB standards. As mentioned above, we will document and review any difficulties that arise in preparing the CAFR and will help devise recommendations for preventing those problems in subsequent years. We will bring these to the City's attention as they arise. In addition, we will assist in the preparation of the schedules in accordance with the Single Audit Act, as amended and OMB Circular A-133 - Audits of States, Local Governments, and Non -Profit Organizations, including a Schedule of Expenditures of Federal Awards. To complete these schedules, we will work with City staff to identify all federal and State awards for the fiscal year, and we will perform checks to verify the accuracy and completeness of awarded amounts. Specifically, we will complete a reconciliation between the amounts reported on the Schedule of Expenditures of Federal Awards with amounts reported in the City's general ledger. Any differences will be identified and resolved prior to the issuance of a draft report. In preparing the Single Audit schedules, where federal funds are used, we will assure that all schedules are compliant with the cost allowability and allocability requirements of OMB Circular A-87 — Cost Principles for State, Local, and Indian Tribal Governments. Crowe Horwath. 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath. Com i qfV Miscellaneous Management Advisory Services City of Miami 56 Further, we will bring to management's attention any significant issues that arise that may impact Single Audit findings. We will work to determine the cause of these issues and devise recommendations to address them in the future. Phase 4: Project Close-out and Recommendations During this project, we will be committed to the City's ultimate goal of a CAFR preparation process that is timely and produces accurate results. Key to this goal are transferring any "lessons learned" about the City's CAFR development and making insightful, workable recommendations to the City for improving the CAFR development process. This phase will be accomplished with the following steps: Develop Process Recommendations As noted in Phases 2 and 3 above, we will continuously evaluate the CAFR development process for areas where improvement would be desired, including time delays, information that cannot easily be extracted, or insufficient internal control. We will seek to determine the root causes of any needed improvement areas and develop workable, cost -beneficial recommendations to improve the process. We will inform City management of problem areas, and when a certain process issue may affect the delivery of the CAFR, we will work to implement solutions as quickly as possible to minimize the risk of audit findings. Present Recommendations At the end of the CAFR development and audit processes, we will present any recommendations for improvements to City management. We will highlight which of our recommendations were implemented by the end of the project and which were in planning or yet to be performed. We will also highlight any upcoming GASB pronouncements or other requirements that the City will or may encounter in the preparation of its future year CAFR and Single Audit report. We are committed to maintaining a reputation for technical excellence, team performance, and efficiency. Our commitment, approach, and use of technology distinguish us in the marketplace and promote client satisfaction. We utilize several key technology systems designed to improve efficiency and effectiveness and to streamline the e process. Our use of technology in the audit process benefits you in the following ways: Efficiency. Your audit files are designed with you in mind including planning forms, audit programs and procedures, and other unique aspects of the City. This promotes efficiency and allows for easy documentation, exchange and review of information. z=o; Communication. When you have a question, all client information is at our fingertips to access at any time no matter where we are located, even from prior year audits. Questions on work papers or other issues can be accumulated and sent via e-mail or CIRTO in order to reduce the number of interruptions to your daily routine during audit fieldwork. t%n, Technical Information. In addition to our extensive industry experience, the Accounting Research manager (ARM) system allows us to provide up-to-date technical information quickly, Accounting standards and support can be provided to management at any time during the audit process. An ,,, Crowe Horwatha 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 57 Accounting Research Manager Accounting Research Manager (ARM) is a comprehensive online database of expert -written analytical accounting, auditing, as well as primary source data. It includes the full suite of publications from the Governmental Accounting Standards Board, the GAO, Financial Accounting Standards Board, Emerging Issues Task Force, Securities and Exchange Commission, American Institute of Certified Public Accountants, and International Accounting Standards Board. In addition, interpretive analyses are provided in many areas. 14�1 Op16144Y�T.INd tlq adlMMer.eTYea+b.klwMRt[: Mbry kJyYmhW hY6�ff U.mz't4 C15w[a NA9�p'B,WHx[.m1.+�*ktx+R4 SK.1XlM1NJRT.*n! n>,#rtkn � 'ankatk,srwmu �sa�c+ast�mkrk+nanna r,ca A?F11W � EiM_PilONliMer4flr x+.M=.f Fuy.IM.cw.rnx+miy vuf+srW.d uYr,rttvu�ena•Ardti: wecnttnac�kuxroa: xk¢umwKn c+e,+..r,me,c.�eedr.ntimrw.b..�o-m.+..,,m.w�u*u Yaps / �ttptutad c.m.nr.:erHti.a��r_aini.>:r.k.en-uWfh IPAlMnp Cfl4lltif +>:n1\ Y�+.m•+ hWnm=+nn0 tkaN.rsv tl�sfiapx41A M,�+.+'s41 SS51'++7'kai 1 aRAMtM'+1�i41 CYr:�.�.1 Wa I �nfm !°r^Y' A[[eiel/x1 .x¢wSpSytivaScrxsvx rp.'�+ry+neaxrue+n eaew wecenravalax�w_+a*Cmu...rreevn U,Nel4 r.Li9 . m 4 GU • C<! 1!C K4CFfklHsft�.rvlamn. rtN+arv4.mnm.pcY.n il/Q!�.EK.aJnl!k33.Mi�Ih11.fW+ab.•lMul: A'.=�,m.aaYKKmaI WISI.NNIk44 gSI>�4..[CNIRO}S tk:nav AVP.kry>$'ar1lrtY.lrtp Sm#ksa n...vn crwz ,X" ¢rtvf4K IP4 .rl.in-0rn !F9•SUHi H"Adl OW AN Cram HWAQkft Mvnal�nc �i q•,y.Yip�fY M1N tki (•XfMenM W eh.+Uq Mdke�3n we)Ns 1FStum'As� IkARnkNd .,r.,. nnaX�tr2uNF VW� 4+Asa.rl�WM Yp1,.m1i4vh�oq. Automated Workpapers Integration of sophisticated, electronic engagement management capability directly into our lotus notes - based Automated Workpapers (AWP) documentation system and organization of audit documentation by business process will result in better engagement management and communications with you. Our audit workpapers are fully electronic using our AWP system. AWP significantly enhances the efficiency of the audit process and facilitates staff coordination and supervision regardless of geography. AWP also allows us the ability to query prior year audit databases for client information. CiRTO In most engagements, a significant amount of time is spent gathering key documents, reports, and reconciliations; preparing certain schedules and analyses; and responding to various questionnaires. To meet the challenges of managing this complex information -gathering process, Crowe has developed a secure web -based repository, the CiRTO solution, which improves communication and effectively organizes this critical information. CiRTO benefits include: n: Saves time; Facilitates efficient communication; w � , Promotes task delegation and prioritization; }I Reduces duplicate requests and minimizes disruptions; and i5' Enables efficient project management. 1#N �, Crowe Horwath, 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 58 ii } With this innovative tool, clients can manage workflow through a centralized individual who can assign and delegate requests to other company personnel; track project activity by assigned individual, due date, and status with a user friendly, easy-to-use, dashboard interface; quickly view and monitor project progress with an at -a -glance report feature; and access how-to videos and training materials through the enhanced learning center. Through a single portal, CiRT® allows you to gain visibility into multiple projects. Originally designed to N i streamline complex audit processes, CiRTO is now adapted for Crowe tax, risk management, and performance projects. That means the City can expect fewer duplicative requests for information and improved consistency and efficiency. We view CIRTO as a competitive advantage and intend to t t continue innovating, remaining in the forefront of process automation, - out Roy PrMaCte t� M aw taut scRvNli 3'ti"5h'. ABC Ci�mpalrylne•12I3112fri2 _—�1:1 ®'lownt.M1-. work 57,�555.123K ,t EiYDw— `} sccouurtt Pnit—ces , u.arousera A Importart Notes arx-1 Alerts Please be award that CiRTis only supported. on Internet F6rploret�..rgiods 8x and 9.x. Pleases seethe Technical Specification link hetaw for more details. 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ZDt2 rdrp'ki dWi7G7k' 1QS 14 {iy 494 Monarch Monarch is a report extraction utility which allows the auditor to selectively convert the fields contained within standard business application reports into data files for further analysis. Audit Control Language ACL (Audit Control Language) is a data manipulation utility which allows the auditor to interpret data from virtually any'type of data file format for the following purposes: footing, sorting, summarizing, selecting, extracting, re -calculating, sampling, matching, merging, re -aging, and detecting gaps/duplicates. These techniques may include testing the accuracy, completeness and integrity of individual accounts or transactions. Or, they may be used to address the need to perform ad-hoc and perhaps exhaustive application of differing criteria to analyze the operational quality of assets represented by such data. Because of the tremendous speed and storage capabilities of such tools, our financial auditors will be able to electronically examine a much higher percentage of original data than if left to purely manual testing methods. In summary, with the use of Monarch and ACL, our audit procedures can be far more effective in providing value-added information regarding your business applications. Ap Crowe HorWath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 59 1 ' f Phase 1: Plan Engagement Phase 3: CAFR Prep Assistance ij Final project plan, timeline and roles/responsibilities Audit Documentation ihki Audit Finding Responses H Final City CAFR 5. Provide detailed descriptions of a minimum of five (5) comparable contracts (similar in scope of services to those requested herein for the particular service categories) which the Proposer has either ongoing or completed within the past five years. The description should identify for each project. (i) the client, (ii) description of work, (iii) total dollar value of the contract, (iv) contract duration, (v) customer contact person and phone number for reference, (vi) statement or notation of whether Proposer is/was the prime contractor or subcontractor or subconsultant, and (vii) the results of the project. Specify if the scheduled completion time and budgets approved by the client were met for each of the projects. If the scheduled time and budgets were not met, please provide an explanation. Where possible, list and describe those projects performed for government clients andlor large organizations. In the event that the Proposer has not performed five (5) comparable contracts in the particular service category, the Proposer should provide information that demonstrates its ability to perform the requested services. Client Total dollar value of the contract Customer contact person and phone number City of Fort Worth, Texas $4,700,000 Tony Rousseau 817.392.8338 Results of the project The City of Fort Worth, Texas (City) engaged Crowe in 2008 to assist the City with their year-endclose, annual external audit and the preparation of their annual Comprehensive Annual Financial Report (CAFR) for the 2007 and 2008 fiscal years. A' Crowe Horwath. Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 60 I he City was having issues completing the external audit process and issuing a CAFR timely. Specifically, the City issued the 2006 CAFR 18 months after year end and the City's 2006 audit resulted in 37 Financial and Compliance findings. After the completion of the 2007 and 2008 CAFR's, the City retained Crowe to complete the City's 2009 through 2013 CAFR's. in 2009, Crowe assisted the City completing the CAFR only 6 months after year and the City reduced its number of financial and compliance findings to 19. In 2010, the City received the Government :Finance Officers Association's Certificate of Excellence in financial reporting award for their 2010 CAFR, an award that was not received by the City since 2002. The City continued to receive this award for their 2011 through 2013 CAFR's. In addition, the City's number of financial and compliance findings fof the most r®cent CAFR prepared (fiscal year 2012 was reduced to 4. This demonstrates how with the ever-changing audit and accounting requirements, the City was able to leverage the skills and resources of Crowe by engaging us to act to manage the external audit process and produce and publish its CAFRs. Client Illinois Department of Transportation xs'�rtl''tiv�'+r'�,,ty",�3a3r�ni ��^m'aS'',Y''S'..ti,s,Y.h'"c�K;.:s��'a`"'i.�Ki;.$ I q'WoFkT j tYitrSS"i- 1H'i- x 1,11ni��"�a s�z �zr laesriptio ssrn q fir t Flianctas sums' t aw# w Pte.'. rao. .�;..,.,�+ �F.«a�.�..�e�.�,�'�;L��:<:��.•��r,�s�',?.��,:i�„z� Total dollar value of the contract $400,000 4.Y-`Y5�,�,� i "i sad'.em k Ciontr t dors tOn a lYh r Taz x F r h 2011 -2201 r �y a� sr f 9c �ER t r ,3 twli i 4 4 aw>W'.4i Customer contact person and phone Stephen Kirk number 217.557.1258 Results of the project. Crowe worked with the Illinois Department of Transportation (1 DOT) to assess their current financial systems. Through organized discussions with both the technical support staff and functional area staff we gained an understanding of the current financial system environment and business processes and captured both the non-functional requirements of the existing financial systems and the financial system functional requirements necessary to support IDOT's financial business processes. We performed a gap analysis to understand the discrepancies between the existing financial systems and the documented financial requirements. Lastly, we identified both short term and long term solutions to address the identified gaps and to provide recommendations on how to proceed with addressing the gaps,: ACrowe Horwath. www.crowehorwath.com © Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami Client Argonne National Laboratory 61 Total dollar value of the contract Approximately $30,000 per project ,,"£�us.k°� § ��r� ssr, .�^ f�.s S"`5T'.a;.,{, 'T,yyy""a� i.. T F"- �s'hC' 3s^ •, spa .`asci t -r a' ,$�': ,.-RKNI art 5,� �3a f `". ul ia,r# rz`''., v01 -1,M i �,�r ti 's g�: n-kii;F�`.��`, � r�'r Mel Si.'Y.w.e6,,5�,s'ukttlst:Fa3:'.t3u,:'m.,w,z!?tivuaaLii'udG7'a;s2d1r,�4��i.x.Triw.,`u�.;3 ettyfiv'jaiA Customer contact person and phone Alicia Filak number 630.252.7149 Results of the project Crowe performed an enterprise risk management project (ERM) project; peer review of internal audit; application controls review of the Argonne Materials Ordering System (AMOS), including controls for posting AMOS data to Argonne's financial system(s) as well as transaction signature authorities and segregation of duties. We also evaluated web based application controls. Crowe used guidance from The Institute of Internal Auditors Global Technology Audit Guide #8 "Auditing Application Controls," and NIST 800-53 Rev 3 with respect to Information Security requirements. Crowe Horwatha © Copyright 2015 Crowe Horwath LLP During 2013 and continuing through 2014, Argonne's Performance Management and Assurance (PMA) Division required the assistance of Crowe to complete an evaluation of certain processes and controls that are part of the Laboratory's universe of controls identified for OMB Circular A-123 Management's Responsibility for Internal Control (A-123). A-123 requires that an organization's management provide specific assurance on the effectiveness of its controls over financial reporting. The Laboratory s universe of controls was documented in compliance with instructions and guidance from the Department of Energy to support the required reporting under the Federal Manager's Financial Integrity Act (FMFIA). Specifically, support was needed in the evaluation of the existing risks and related controls as described in the Scope of Work, below, in accordance with standards promulgated by the Institute of Internal Auditors (IIA). Crowe coordinated planning and scoping activities with Argonne's Internal Audit Manager, conducted fieldwork, interfaced with Laboratory A-123 process owners and prepared a report documenting the objective and scope of the review, procedures performed, results, findings and conclusions. The evaluation included updating relevant process narratives, reevaluating the completeness and adequacy of the existing control set, and testing controls to satisfy the related risk statements. www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami mase Une or this worK was completed early in 2014, wnlcn consisted of certain high risk controls. Phase Two is currently in process which involves evaluation of over 70 controls. Finally, Crowe was also engaged to perform a review of the Laboratory's timekeeping and payroll processes. This included a review of the exempt and nonexempt employee classifications, segregation of duties in the processes, 1-9 compliance, and an overall review of the weekly payroll process. 62 Client City of Aurora, Illinois, 7 � ir�',�i. ��'�+z. r'�ir �,��";�-3u�` � .,�,-'tea v�� hi�,` �'ti:!'q a 7 �{�i� s'^� ��`` �V�. ila r'*✓ i�' �'.ra`fs, '`,,x 3��r ,.�.s<s'� P'�e tF'x��„7;x °��' ,�',�'�a �{ 'G ��sctrpf�T�n �f,��k�{��'�'�{ � 5,�� x �rc�ecIV�anagem@n �Sysfert°fSe�l@ctioh CCIV) xBE��R� Rr cud@n�' Total dollar value of the contract $196,800 ONE 'R'00,0411c;,.k x' .FOAMFO+ °;.--.,'�,��e � ;�:OntPc�C QUIat�®n -,st rx'4aisiak� d 3 eS@ #z A s i! Z:.�.��-:tx��ba3sE:4 Customer contact person and phone Alex Alexandrou number 630.256.3430 Results of the project Crowe is working with the City of Aurora to provide a comprehensive Needs Analysis and detailed technical and functional requirements for the City to implement an integrated, city-wide enterprise resource planning (ERP) and computer aided dispatch and record management system (CAD -RMS). This includes performing SWOT analyses for each of the City's fourteen (14) departments, providing process improvement recommendations (with process flows), and developing functional, technical, and implementation requirements. Crowe is also leading the RFI and RFP vendor response processes including developing scoring methodology, facilitating vendor Q&A, releasing RFI and RFP, collecting and coordinating responses, facilitating vendor demos, and providing additional system selection advisory consulting. ,�, Crowe Horwath. © Copyright 2015 Crowe HorwaUi LLP In addition to working with Aurora on the project listed above, Crowe has also provided assistance with the following: Departmental business process reengineering to prepare for implementation of an online Agenda Management Solution. Document current citywide processes for agenda management across all departments and City. Council Subcommittees and redesign new processes to improve efficiency prior to the installation of new software. (February — May 2013) www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 63 party Agenda Management Solution, Granicus Legislate software. Served as liaison between the City and software provider to ensure effective on-time delivery, successful training, and overall smooth rollout. (May- August 2013) IT Organizational Assessment to review the current City technology support structure and provide organizational recommendations based on best practices and efficiencies. Worked to maximize City resources and processes to reduce redundancies across the City's technology staff. (March -June 2014) Currently providing technical assistance and business process consulting with the Mayor's Office to develop reporting/dash boarding tools to streamline reporting of project status across all city departments. Working directly with Mayor's Chief of Staff and Management Information Systems to utilize SharePoint. (April 2014 - present) Client City of Coral Springs, Florida j� l)�crittar►c�,w��lcE} ��R 4lhtrnaj;AUcttt RrsQsessr�ferfit anddwtsot�rcing;,r Total dollar value of the contract $92,000 ,' y na''^,re`'t"._.y�YsY�''C`"z•i,S 9 "cze'*c" 7's7n Gonfrecdurat�orS�, �at7�v n�'N�e, tie 20 "(i'Urrerlt�yir �l.,..":+h4,ffi�3,C'a�e,..�t.�,SYxrJ.�.•fz...z, uza.,,�.�� tu,.f„�35,�i�;_�& a"ta''.,,r�ea+. s� � Customer contact person and phone Susan Grant, Deputy City Manager number 954.344.1004 Results of the project Crowe's operational and performance audits have led to improvements in the City's controls, improved efficiencies in operations and cost savings. We have completed engagements in the areas of Fuel and Fleet, Parks and Recreation, Procurement, Community Development and Information Technology including penetration testing. 6. Provide one sample Work Product from any of the comparable contracts identified in questions 3 and 4 above that best demonstrates the Proposer's ability to provide the services requested. We have provided the following sample Work Products for this service category on the CD included in our submission packet; % Sample Report #3 — Rio Nuevo Performance Audit.pdf i Sample Report #4 — Fort Worth 2013 CAFR.pdf ,�#� Crowe Horwath. Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 64 7. Describe any relevant industry/ subject matter expertise, including any experience in the particular service area category, and any unique or proprietary project methodologies relevant to the requested services. City of Fort Worth, Texas The City of Fort Worth, Texas (City) engaged Crowe in 2008 to assist the City with their year-end close, annual external audit and the preparation of their annual Comprehensive Annual Financial Report (CAFR) for the 2007 and 2008 fiscal years. The City was having issues completing the external audit process and issuing a CAFR timely. Specifically, the City issued the 2006 CAFR 18 months after year end and the City's 2006 audit resulted in 37 Financial and Compliance findings. After the completion of the 2007 and 2008 CAFR's, the City retained Crowe to complete the City's 2009 through 2013 CAFR's. In 2009, Crowe assisted the City completing the CAFR only 6 months after year and the City reduced its number of financial and compliance findings to 19. In 2010, the City received the Government Finance Officers Association's Certificate of Excellence in financial reporting award for their 2010 CAFR, an award that was not received by the City since 2002. The City continued to receive this award for their 2011 and 2012 CAFR's. In addition, the City's number of financial and compliance findings for the most recent CAFR prepared (fiscal year 2012 was reduced to 4. This demonstrates how with the ever-changing audit and accounting requirements, the City was able to leverage the skills and resources of Crowe by engaging us to act to manage the external audit process and produce and publish its CAFRs. Our project could be divided into 3 main areas, accounting assistance, audit assistance and CAFR production. We have highlighted each of these areas below along with our services and assistance we provided for each area. .Y Accounting Assistance. Over the past 5 years, Crowe has assisted the City with numerous accounting and technical areas from assisting with the year-end close of the general ledger to drafting technical memos for the implementation of new Governmental Accounting Standards Board (GASB) Pronouncements. Crowe's role changed over the years from completing a majority of the accounting functions in 2007 to training City staff on these functions and becoming more of a financial advisor and accounting manager for the City. In 2011, the majority of our accounting assistance entailed performing reviews for the accounting services department and advising the City on the accounting treatment under GASB and Accounting Principles Generally Accepted in the United States of America (GAAP). Another major function of the 2011 project was assisting the City with the implementation of GASB 54. CAFR Preparation. Our CAFR preparation methodology follows a risk-based approach to financial reporting and is based on a comprehensive analysis of materiality, prior findings, variance analysis, qualitative factors, and other elements. Crowe further assisted the City by providing accounting related subject matter expertise to facilitate the accuracy and completeness of the City's financial statement presentation and disclosures, by preparing the Schedule of Expenditures of Federal Awards (SEFA) and by providing schedules to facilitate the proper reporting of federal expenditures, revenues, receivables, liabilities and deferred revenue; and reconciliations to the amounts reported in the financial statements. f Audit Assistance. In addition to facilitating meetings with and between various parties, including the auditors, Audit and Finance Committee, management, various City Departments and external parties, we are also responsible for acting as the audit liaison between the auditor and the various City departments. We were responsible for preparing auditor required schedules (PBCs), responding to auditor requests and questions, assisting in the development of audit finding responses, assessing the viability of the City's corrective action plans and providing appropriate recommendations. Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com G�Ki �1Per til �1 a r � �'V�"tYtt.4 Miscellaneous Management Advisory Services City of Miami 65 In addition, in 2009, based on our developed relationship and exceptional quality of service provided, the City contracted with Crowe to complete a fiscal policy and procedure development project for the City's Finance Department. This project entailed developing a comprehensive set of financial management policies including performing a comprehensive review of the current (as -is) condition of the City Administrative Regulations and Financial Policy Statements, and brief Financial Management Services (FMS) Management on findings and recommendations for improvement in both format and content. We utilized best practices for governmental fiscal and accounting practices regarding internal controls to complete this assessment. In addition, we assisted the City by developing Policy Statements that were designed to facilitate an ERP implementation and integrate seamlessly with the top ten (market share) ERP Applications. The project then entailed Crowe making revisions to the existing I Policy Statements and/or document new Financial Management Policies, and providing training to City fiscal staff regarding the new and revised Policy content. In addition, we conducted a second comprehensive assessment to determine the alignment of existing Departmental Operating Procedures with new and revised Financial Policy Statements. This second assessment included all City I Departments including Financial Management Services. State of Illinois GAAP Package Preparation In the State of Illinois, each state agency maintains its own records of receipts and disbursements during the fiscal year. At the end of the fiscal year, each agency is required to prepare a trial balance for each fund it maintains. A balance sheet is created and receipts and disbursements are adjusted to the modified accrual basis of accounting for fund financial reporting purposes. Following preparation of fund financial statements, the entries necessary to record financial position and activities at the government -wide level are posted. Completed trial balances are submitted to the Illinois Office of the Comptroller (IOC) for compilation into the state-wide Comprehensive Annual Financial Report (CAFR). Crowe has assisted some of the largest State of Illinois agencies in the preparation of their annual trial balances and agency financial statements. In addition, we have assisted the IOC in the compilation of agency GAAP Packages into the state-wide CAFR. We have also assisted many agencies with the preparation of their Schedule of Expenditures of Federal Awards (SEFA). This entire process is referred to as GAAP Package preparation. The following highlights some of our GAAP Package preparation experience: Illinois Department of Healthcare and Family Services As the largest Illinois agency, the Illinois Department of Healthcare and Family Services (IDHFS) employs over 2,300 staff and expends over $18.3 billion annually. IDHFS provides healthcare coverage for adults and children qualifying for Medicaid and provides Child Support Enforcement services to help ensure Illinois children receive financial support from both parents. Beginning in 2008 to present, IDHFS retained Crowe to provide outsourced accounting services to assist the Department in the preparation and review of the trial balances the agency is required to prepare on an annual basis for each fund it maintains. Timely and accurate trial balances facilitate the preparation of agency financial statements, as well as state-wide financial statements. Crowe assisted IDHFS in reconciling agency records and adjusting activity and ending balances to reflect the proper basis of accounting and in determining the federal activity to report for Schedule of Expenditures of Federal Awards (SEFA) reporting purposes. In addition to ensuring the accuracy of the trial balances, Crowe prepared documentation to support ending balances and activity, allowing the Department to turn over a complete audit trail to its external auditors. Illinois Department of Human Services The Illinois Department of Human Services (IDHS) is one of Illinois' largest agencies, with annual expenditures of over $5.5 billion and a staff of more than 14,000 across the State. In addition to providing services to Illinois citizens faced with a variety of challenges to their self-sufficiency, the Department provides services to individuals and families, supporting their efforts to become economically independent by moving from welfare to work. Crowe Hor Wath. Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 66 t { t =5 j In 2004, Crowe was retained by IDHS to conduct a comprehensive review of the Major Program Expenditures Reporting Process, outline the current process and offer recommendations for improvement. Major Program Expenditures Reporting, commonly referred to by IDHS as the "Bucket 1 Reporting Process", involves the compilation and categorization of expenditures by federal program. In order to familiarize ourselves with the Bucket Reporting Process, we interviewed the key staff involved in the collection and reporting of data for eight major federal programs identified by IDHS Fiscal Services personnel. The interviews encompassed the Bureau of Revenue Management and Federal 1 Reporting, the Bureau of General Accounting, Bureau of Expenditure Accounting, Office of Contract Administration and the related Program Divisions. Based on these interviews, we determined the composition, calculations, basis of accounting and source documentation utilized to fill each bucket for each major program. We were then able to develop recommendations, designed to significantly improve IDHS' efforts to increase operating efficiency, reduce or eliminate audit findings, and enhance financial reporting. Following completion of this phase of the engagement, we reviewed the Department's preparation of federal reports and reconciled those reports to Agency financial reporting. From 2005 to present, Crowe personnel have provided outsourced accounting services to IDHS by assisting in the preparation of the Agency's trial balances, including determination of the entries necessary to adjust the Department's records to ensure amounts are reflected in accordance with accounting standards. We further provided assistance by evaluating the information reported in the financial statements, the footnotes to the financial statements, the Schedule of Expenditures of Federal Awards (SEFA) and the footnotes to the SEFA for completeness and accuracy and performed reconciliations of the amounts reported to the GAAP Packages. These reconciliations, along with all supporting documentation, provide a complete, concise and easy -to -follow audit trail for the external auditors. Department of Natural Resources Crowe provided a number of services to the Illinois Department of Natural Resources. We assisted the Department in the preparation of approximately 60 fund GAAP packages and Department -wide reporting forms from fiscal years 2004 through 2010. We also assisted the Department in reconciling agency accounting records to records maintained by the IOC for revenues and expenditures, capital assets, accounts receivable, accounts payable, and funds held outside the State Treasury. We developed a GAAP Procedures Manual for Department staff to use as a guide in the preparation of annual GAAP packages for submission to the Illinois Office of the Comptroller, provided GAAP package preparation and reconciliation procedural training for Department staff, and assisted the Department in reconciling federal grant activity reported to the federal government to agency accounting records. Crowe also assisted the Department in the implementation of GASB 51, Accounting and Financial Reporting for Intangible Assets, which included the identification, valuation, amortization, and financial reporting of the Department's intangible assets. In addition to the above highlighted clients, we also provide GAAP package preparation services for the following State agencies: 0 Copyright 2015 Crowe Horwath LLP Illinois Department of Corrections Illinois Department of Juvenile Justice a Illinois Emergency Management Agency i Illinois State Police i Illinois Prisoner Review Board Y Illinois Office of the State Fire Marshal i Illinois Sex Offender Management Board ,u Illinois Department of Transportation Illinois Department of Agriculture >; East St. Louis Financial Advisory Authority Illinois State Board of Education <tt Illinois Department of Lottery 1;3k Crowe Horwath. www.crowehorwath.com 0 Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami 67 Illinois Power Agency ; Illinois Racing Board Illinois Department of Revenue a: Illinois Department of Central Management r: Illinois Department of Insurance Services €:a Illinois Department of Financial and Professional Regulation Illinois Department of Corrections/Illinois Correctional Industries Crowe was engaged in 2008 (2008 — present) to assist the Illinois Department of Corrections and Illinois Correctional Industries in meeting its financial reporting obligations.. Our team aids the Department by maintaining their proprietary fund general ledger for Illinois Correctional Industries (ICI), including posting general journal entries, determining the appropriateness of account balances, preparing forms for quarterly reporting to the Illinois Office of the Comptroller, and preparing quarterly operating statements. At the end of each fiscal year, we assist the Department by preparing ICI's financial statements and footnotes. The Crowe team also worked with ICI to document their cost accounting methodology and to make recommendations for improved cost allocations and reporting. City of Greenwood, Indiana Crowe is currently engaged to assist the City of Greenwood, Indiana with the completion of their fiscal year 2013 CAFR. This would be the first year that the City will be completing a CAFR in 10 years. The municipalities in Indiana currently report financial information to the State on the modified cash basis of accounting. Therefore, the first phase to this project was assisting the City with creating fiscal year 2013 beginning balances on the modified accrual and full accrual basis of accounting. The next phase of this project entails developing the CAFR templates for the various components of the CAFR. The third phase of the project will be to assist the City with converting the ending fiscal year 2013 modified cash balances to the modified and full accrual basis and assist the City with the preparation of the 2013 CAFR. Switzerland County, Indiana Crowe has worked with Switzerland County to assist with refunding of existing bonds as well as the addition of new money bonds payable from gaming revenues. Through this process, Crowe's expertise provided great value to the County. Our knowledge of gaming revenues, coupled with our extensive experience with assisting jurisdictions with bond issuances, provided unique subject matter expertise to the County. Illinois Department of Transportation Since January 2004 Crowe has performed Examination Services, vendor personal net worth reviews, risk assessment, paratransit and other consulting engagements for IDOT. In 2006, the State of Illinois proposed to transfer all paratransit operations conducted by various applicable entities to the suburban transit provider as the coordinating agency for the entire Chicagoland area. Crowe performed an Examination of the combined paratransit operations for the Northeastern Illinois Region including Pace, CTA and RTA for Fiscal Year 2005. We also developed status quo financial projections of paratransit costs for the region for FY 2006 through 2008, assuming the merger of regional paratransit services did not occur. We further calculated the amount of state transit subsidy required to be transferred from the budgets of the RTA and the CTA in order to provide the operations from a single entity (Pace). During 2009, Crowe was engaged by the Illinois Department of Transportation (Department) to assist in the implementation of the Department's ARRA project monitoring program — inclusive of monitoring for compliance with Department of Labor requirements, such as Davis -Bacon prevailing wage rate requirements. / Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 68 Crowe documented the new procedures necessary to meet the standards and assisted in developing the monitoring tool the Department uses to demonstrate compliance with the Act. Crowe was also engaged to provide an evaluation of controls over their System Development Methodology Life Cycle processes, The Crowe team works with IDOT management to evaluate various phases of information technology projects throughout the key points of the on-going development of the project. Crowe is now entering the next phase of the project to perform IT Auditing services to assist with the performance of post -implementation reviews of major system implementation projects. Indiana Bond Bank Crowe has been serving as a financial advisory to the Indiana Bond Bank. Through various programs, IBB helps municipalities across the state, including counties, cities, towns and school corporations. Crowe has provided value to the IBB through serving as a financial advisory for short term borrowers, tax warrant program, cash-flow verifications, arbitrage rebate liability calculations and refundings. Northeast Ohio Regional Sewer District (NEORSD) The District is responsible for wastewater treatment facilities and interceptor sewers in the greater Cleveland Metropolitan Area. This service area encompasses the City of Cleveland and all or portions of 61 suburban municipalities in Cuyahoga, Summit, Lake and Lorain Counties and includes a diversified group of manufacturing and processing industries. As part of their ERM enhancement efforts, the NEORSD engaged Crowe to conduct a survey to refresh their enterprise risk assessment. This engagement included conducting an Executive "Kick -Off' meeting, facilitating workshops with small functional working groups, developing a web based survey to score the impact and Likelihood of enterprise risks, and conducting deep dives to better understand specific risks through the review of processes, controls and key rick indicators. Minnesota State Retirement System The Minnesota State Retirement System (MSRS) was established by the Minnesota legislature in 1929 to administer the state's defined benefit retirement plans: Approximately 258,000 active and inactive employees and their beneficiaries participate in six plans administered by MSRS. Crowe was engaged by MSRS to conduct a risk assessment with the objectives of: Developing a comprehensive risk universe for MSRS m Designing an approach to evaluate MSRS' risk and control environment on Evaluating and prioritizing risks across MSRS' risk universe leveraging designed approach b5 Identifying MSRS' most critical risks rw) Developing tools to facilitate execution of future risk assessments Yisx Training MSRS personnel on defined processes to provide for ongoing risk management activities The risk assessment engagement was conducted over a two month period, and was completed on time and on budget achieving all project objectives and, providing MSRS with full knowledge transfer. State Board of Administration — Florida The Florida State Board of Administration (SBA) provides a variety of investment services to state and local government entities in Florida. The SBA manages over 30 funds, some established as direct requirements of Florida Law and others developed as client -initiated trust agreements, has a history of generating excellent returns relative to risk and doing so at low cost for state and local governments. On December 31, 2011, the SBA had $149.2 billion under management. The Florida Retirement System (FRS) continues to be the largest fund under the Board's supervision, with a current net asset value (NAV) of $124.9 billion. The agency is mandated by the Florida Constitution and governed by a Board of Trustees comprised of the state's governor, chief financial officer and attorney general. Crowe Horwath. © Copyright 2015 Crowe HorwaUi LLP www.crowehorwath.com �.._. Miscellaneous Management Advisory Services City of Miami gg As fiduciaries, the SBA is required to act only in the best interests of participants as it provides investment management and administrative services, striving to maximize the return on investments while prudently managing risk, controlling costs and integrating high professional and ethical standards. Crowe was engaged by the Florida State Board of Administration (SBA) Board of Trustees to evaluate and provide recommendation related to the SBA's Compliance and Enterprise Risk Management Program. This purpose of the engagement conducted over a period of three months, was to provide an assessment of the State Board of Agministration (SBA) of Florida's Risk and Compliance Program and to provide insight into the development of a practical overall roadmap that the SBA can use to further enhance its risk and compliance program. City of Los Angeles, Los Angeles Convention Center ® Multiple Performance Audits Conducted three performance audits of the Los Angeles Convention Center on behalf of the City Controller. These audits included: assessing revenue sources; evaluating management's discounting of fees/rates, and monitoring of discounts; and, determine if convention center generated expected revenues detailed in City's feasibility study and were sufficient to support operations and fund debt service. These audits revealed that the feasibility studies considered by City policy makers focused on best -case scenarios, and did not fully address a variety of probable assumptions that would have resulted in less optimistic scenarios for deliberation. At the time of the audits, Convention Center revenue did not meet expectations, requiring the City to make unanticipated General Fund contributions exceeding $30 million to pay debt service. This was in part due to difficulties in marketing the Convention Center as a destination because of the perception of blighted conditions surrounding the Convention Center and the lack of hotel and entertainment facilities in the area. Since the audits were released, the City moved forward with plans to develop hotel and entertainment facilities, including LA Live. In addition, the audits revealed several business practices that negatively impacted Convention Center revenue, and contributed to the $30 million in unanticipated General Fund contributions. This included the lack of a comprehensive discount policy, and the lack of monitoring of space rental discounting by the Convention Center or the Los Angeles Convention and Visitors' Bureau to ensure compliance with City regulations. It also included inadequate collection procedures reduced the probability of collecting delinquent receivables of nearly $1 million. Texas Department of Transportation In 2013, Crowe completed an engagement with the Texas Department of Transportation (TxDOT) to perform a SOX light assessment over the entities' internal control over financial reporting.. As part of this engagement, Crowe developed a Risk Assessment Tool. This tool was utilized by Crowe to calculate a financial control level materiality, Identify specific financial statement accounts for each Opinion Unit, map financial statement accounts to relevant accounting assertions, cycles, and major processes and conduct a risk assessment for each process. Once, the high risk processes were determined, Crowe completed an internal control assessment over the high risk processes including documentation of the major controls. Upon completion of the control assessment, Crowe conducting training for TxDOT and provided templates Chicago Transit Authority (CTA) Chicago Transit Authority ("CTA") is the second largest transit system in the United States and the operator of mass transit within the City of Chicago, Illinois. Crowe conducted a process level risk assessment of approximately 40 processes using its SOx Lite methodology for the CTA. The methodology was customized to take into consideration operational in addition to financial reporting risk considerations. Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com i Miscellaneous Management Advisory Services City of Miami 70 The deliverables for each process include process flows, risk and control matrices and gap analyses with recommendations. Gaps were prioritized as high, moderate and low based on risk and overall risk ratings were assigned to each process area. The processes documented covered the following areas: 1 I Finance (6 processes) '`3 Law (2 processes) ;t; Treasury (8 processes Planning (3 processes) Operations (5 processes) Safety (2 processes) l Purchasing & Warehousing (4 processes) m Power & Way ( 1 Mega process) Technology (7 processes) I.i Facilities (1 Mega process) c'I Human Resources (6 processes) Control Center (1 Mega process) :2 Real Estate (1 Mega process) T4,u, Communication (1 process) I Construction (1 Mega process) Subject Matter Specialists were utilized in specialized areas like Transit, Treasury, Real Estate and Construction to help implement the processes and formulating practical, effective recommendations. The status of the project and the findings were reported to a Steering Committee meeting on a weekly basis. The Steering Committee comprised of key leaders from Finance and Office of Inspector General (OIG). We also facilitated a software selection process for CTA management to identify a document repository for the risk assessment documentation. Crowe then led the implementation of the SOx-Lite reporting site. The repository facilitates the ongoing maintenance and approval of the risk assessment documentation using workflows. We conducted SharePoint End user training for around 65 CTA personnel at the Process Owner, General Manager and Vice President level. Arizona Auditor General We were engaged by the Arizona Auditor General to conduct a performance and financial analysis of the Rio Nuevo Tax Increment Financing (TIF) District (the "District"). This project included an evaluation of compliance with Arizona Revised Statutes and the District's intergovernmental agreement with the City, an evaluation of the District's policies and procedures for prioritizing and managing construction and financing activities, an evaluation of the District's solvency, an evaluation of the District's capital and operating costs, an evaluation of the District's multi-purpose facility, the Tucson Convention Center, including whether the facility exceeds, meets, or fails to meet nationally recognized design and performance standards. Indiana Economic Development Corporation Crowe engaged with the State of Indiana's lead economic development agency, the Indiana Economic Development Corporation (IEDC) to design, build and deploy a web -based information management system specific to the needs of development agencies. Specifically, the information management system provides the IEDC with complete end-to-end tracking of all companies, contacts, development projects, incentives and grants related to the attraction, management, oversight and compliance reporting in one comprehensive system. Crowe's solution integrated the disparate systems among its four internal departments, creating a centralized repository for information that can be accessed across the organization in real time. The solution captures key information such as: w, Companies, contacts and development projects, Stakeholder correspondence and activity history, Incentive applications and local municipality offers of support, 4=,�? Total and year -by -year analysis of key project metrics such as jobs, wage, capital investment, payroll and withholding data, , Crowe ftWath. © Copydght2015 Crowe Hotwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 71 I Tax credit and grant incentive data including total award amount, total paid to date (grant) and total certified to date (tax credits), System calculated metrics such as jobs per payroll, incentives per jobs, incentives per capital investment, a_, Annual project audit notes and key findings, s_ Contractual non-compliance issues and work-out resolutions, and Statewide local and regional economic development partners. As a result of these efforts, the IEDC has implemented the processes and enabling technology platform to support greater collaboration, accountability, and transparency. Leadership has access to consistent i and accurate information needed to support daily operations and strategic decisions. The system deployed by the IEDC supports approximately 75 users within the IEDC and approximately 200 local, regional and utility partners throughout the State. In addition, IEDC's current and prospective companies are able to use a web -based portal to submit requests, access and update their project -related data, and complete annual performance reporting. There are approximately 1,500 users across IEDC's prospective and active companies that use the IEDC's web -based system. i City of Indianapolis, Indiana 2012 Syggr Sowl The City of Indianapolis's officials engaged Crowe to expand a TIF district in order to support the construction of downtown hotel and visitor facilities in preparation for the 2012 Super Bowl. To be considered as a potential host for the Super Bowl, a city must be able to meet the National Football League's high standards for infrastructure and accommodations. Crowe worked with government leaders to analyze revenues and evaluate whether the City would be able to support the bonds for development of a new Marriott hotel complex. The developer constructed a 1,000 -room, 35 -story hotel and an underground parking garage. Pronerty Improvements Crowe assisted the City of Indianapolis with estimation of cash flows from TIF revenues from real property improvements which have been or will be constructed, owned and operated in the Near Eastside and financing of infrastructure improvements necessary to support a public/private revitalization plan in the St. Clair neighborhood (the "St. Clair Project"). The St. Clair Project involved the renovation of 100 vacant homes, construction of 150 new homes, building a 33 -unit senior apartment building, and restoration of a 20 -unit multi -family building. Bond Financing and Designation of AgroSciences as a "designated taxpayee Crowe worked with the City of Indianapolis on a bond financing and the designation of Dow AgroSciences as a "designated taxpayer" in order to capture incremental assessed valuation and thus TIF revenues from the new personal property investments and real property improvements to be made at Dow AgroSciences' existing global headquarters and research and development facilities. Crowe calculated the estimated assessed valuation and TIF revenues of real and personal property investments including all or any portion of the project: (a) the acquisition, construction and equipping of new offices and equipment; (b) the acquisition, construction and equipping of new greenhouse buildings and facilities and equipment; (c) the acquisition, construction and equipping of new research and development buildings, facilities and equipment; (d) the expansion, renovation, rehabilitation and equipping of existing offices, greenhouse facilities, research and development buildings and facilities and equipment; and (e) the acquisition, construction, expansion, renovation, rehabilitation and equipping of any functionally related buildings and facilities and equipment. b Crowe Norwafih. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com t_ --i Miscellaneous Management Advisory services City of Miami 72 Private Placement Financing Crowe worked with the City of Indianapolis on a private placement financing to expand a certain TIF allocation area to include fifty additional parcels and designate AIT Laboratories as a "designated taxpayer." Crowe calculated the estimated assessed valuation and TIF revenues of such real and personal property investments including a portion of the project. AIT Laboratories relocated its operations to an existing building within the expanded TIF allocation and also provided renovations of the existing buildings, construction of a new facility, and acquisition of laboratory equipment and computer hardware. Bond Financing Crowe worked with the City of Indianapolis on a bond financing to estimate assessed value and TIF revenues that may be available from certain investments of Indiana University Health Inc., Indianapolis or its subsidiaries, affiliates or joint ventures thereof and the Developer for the following improvements: (a) the acquisition, construction, renovation, improvement and equipping of the new Indiana University Health Neurosciences Center of Excellence, including but not limited to substantial clinical and related space, offices, a parking garage and related facilities, as well as substantial infrastructure improvements; (b) the acquisition and demolition of an existing fire station and the clearing, renovation, improvement and development of an area of the City to allow for future economic development projects; (c) the acquisition, construction, renovation, improvement and equipping of a new fire station and (d) acquisition, construction, demolition, renovation, improvement and equipping related to the improvements. Mixed -Used Development Crowe worked with the City of Indianapolis regarding a partnership between Eli Lilly and Company, Buckingham Companies, Dolce Hotels and Resorts, and the YMCA of Greater Indianapolis to build a major new mixed-use development in downtown Indianapolis. The City provided an $86 million credit enhancement by issuing bonds and using revenue generated by the development to pay off the costs. The City of Indianapolis and State of Indiana have also committed up to $15 million for necessary infrastructure upgrades. Crowe served as financial advisor on the bond financing and estimated the assessed value and TIF revenues that may be available from the investments including the acquisition, design, construction, renovation, improvement and equipping of a new mixed-use development project. City of Chicago Crowe was engaged by the City of Chicago Office of Budget and Management to provide TIF consulting services to assist the City in understanding its TIF District allotments, commitments and balances. The project involved reviewing data which included City Council Ordinances, bond and note debt covenants, redevelopment agreements, neighborhood improvement plans, financial statements and schedules and internal memorandums and documents. The data obtained was then compared to schedules prepared by City management to determine available balances for selected TIF Districts. Crowe provided the City with a report addressing the following objectives: m Confirmed the data sources the City uses for compiling information on TIF liabilities and projected revenues Evaluated the accuracy of the information presented in TIF reports with information from primary and secondary data sources Recalculated the City's calculations on projected year-end fund balances forFY2010 through FY2012 Assessed the risk of default on contractual obligations if the City were to deem some portion of uncommitted net revenue as surplus J ,A, Crowe Horwathw © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com ,i Miscellaneous Management Advisory Services City of Miami 73 Illinois Office of the Comptroller 1 Crowe assisted the Illinois Office of the State Comptroller (IOC) to develop the Annual Financial and Compliance Report that was mandated when P.A. 091-0478 significantly changed the TIF legislation in r- P 1999. Our team also performed reviews of reports submitted to the IOC and advised them about the { level of compliance with reporting and ways to improve the reporting process. The key team resources who worked on this engagement are still with Crowe and are included and are key individuals in our proposed team. Illinois Department of Commerce and Economic Opportunity Crowe was engaged by the Illinois Department of Commerce and Economic Opportunity (the "Department") to perform a complete redesign of the grantee monitoring process, involving an estimated 2,000 federal and state grants each year in approximately 85 programs. This engagement focused on accountability and transparency by assisting the Department in implementing an Office of Accountability. The purpose of this engagement was to standardize monitoring and reporting functions, while meeting the unique requirements of some programs. Crowe assisted the Department to define business requirements as it implemented a new system to track the grantee monitoring and reporting processes, track grantee funding; and follow up on monitoring visits and audit findings in accordance with federal and state requirements. As a result of this project, the Department established a centralized monitoring office to oversee and direct a comprehensive risk-based monitoring process. Crowe also assisted the Department in revising its audit process. We performed a comprehensive review of the process and helped the Department redefine its workflow. We developed a system by which staff could easily determine the grant awards requiring an audit — whether due to federal or state requirements, high risk, or other determinations. Our work also involved developing a monitoring assessment tool (MAT) to understand the risks that Department faced regarding its subrecipients. We also assisted the Department in developing an Audit Reporting Checklist Tool (ARC). The ARC Tool provided staff an easy to follow approach to understanding the type of audit required and the audit report components necessary to meet the applicable audit standards. The ARC also allows the Department to efficiently document the status of each audit, receipt of each deliverable, review of those deliverables, issues or findings noted, and the resolution to those issues. A noncompliance process designed to efficiently and effectively deal with noncompliant grantees was also established. The noncompliance process covers advance notification informing grantees of upcoming deliverables through legal recovery of grant funds. C. Category Specific Experience and Qualifications of Key Personnel and Subcontractors Performing Services: Operations Category 8. Provide an organization chart showing all key personnel, including their titles, who may be assigned to projects resulting from this Solicitation. This chart must clearly identify the Proposer's employees and those of any subcontractors or subconsultants. All key personnel includes all partners, managers, associates and other professional staff that will perform work and/or services in this project. i Crowe has built its reputation on close senior level involvement and maintaining a strong client relationship. The ultimate success of our client relationships is largely attributable to one key component — our people. The proposed engagement team is well qualified to provide quality, timely, and personalized services to you. We have also structured our engagement team with extensive partner involvement. You will find our average partner -to -staff leverage ratio is higher than most,other firms. By having partners involved in the daily execution, we reduce the time required to respond to accounting issues and thereby close the expectation gap. AP Crowe Horwath. 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 74 We are able to achieve this leverage by making significant investments in technology, uniform platforms and methodology, investments that allow us to work smarter and more efficiently. Our technology capabilities are widely recognized and commensurate with that of the Big Four accounting firms. The work that we will perform will be conducted in a timely, planned and orderly manner, without the uncertainty and confusion associated with a delayed, last minute performance. The proposed team takes pride in their client service ethic and in responding promptly to client inquiries. Their policy is to check voice mail throughout the day and return phone calls usually on the day received or within 24 hours at the latest. Likewise, they are typically able to access e-mail even when out of the office and respond promptly. Your Engagement Team is available to address your needs and concerns. Below, we have provided an overview of how we plan to structure your engagement team J Crowe Horwath. 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 75 9. Describe the experience, qualifications and other vital information, including relevant experience on previous similar projects, of the identified personnel who will be assigned to projects resulting from this Solicitation. This information shall include the general functions to be performed by the key individuals and the subcontractors or subconsultants. At this point in time, Crowe does not intend to utilize subconsultants. However, if a task order is issued that requires a specific area of expertise that would be best served by us teaming with a subconsultant, we would discuss that option with the City at the time the task order issued. We have provided resumes of the key individuals listed above in Appendix A of our proposal. The resumes detail relevant experience on similar projects, educational background as well years of experience, licenses and certifications, professional affiliations. In addition, we have provided the table below that provides the general functions to be performed by each key individual included in your engagement team. uversignt Qu�I►�As�tar�anc��y�� Information Technology Consulting Project Management o'p- ,conn vveoer, tiartner s Jeanne Owings, Partner Robert Dobis. Partner Mark Maraccini, Senior Manager 0 Michelle Blackstock, Senior Management Oversee Crowe's project team Review all deliverables. Promote client satisfaction t.sf Provide IT expertise t Provide oversight and quality review for IT projects at Coordinate project activities �n�! Maintain project plan and timeline alt Facilitate communication and status updates: Business Process ,?; Neal Baumeyer, Director . U1 Perform BPR processes Specialists Susannah Heitger, Manager a,' Provide BPR expertise Document current and future BPR state l� Crowe Horwath, 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 76 to transportation related projects i Senior Consultants r Corinne Ahrend, Manager -a Perform consulting activities as i.r Michael Rozelle, Senior Staff requested ? ` r Alexander Schmidt, Senior Staff s&i Lead on-site consulting team i a Mischa Freystaetter, Senior Staff ! C. Category Specific Experience and (qualifications of Key Personnel and Subcontractors Performing Services: Finance & Economics Category 8. Provide an organization chart showing all key personnel, including their titles, who may be assigned to projects resulting from this Solicitation. This chart must clearly identify the Proposer's employees and those of any subcontractors or subconsultants. All key personnel includes all partners, managers, i associates and other professional staff that will perform work and/or services in this project. Engagement Team Overview Crowe has built its reputation on close senior level involvement and maintaining a strong client relationship. The ultimate success of our client relationships is largely attributable to one key _ component— our people. The proposed engagement team is well qualified to provide quality, timely, t and personalized services to you. We have also structured our engagement team with extensive partner involvement. You will find our average partner -to -staff leverage ratio is higher than most other firms. By having partners involved in the daily execution, we reduce the time required to respond to accounting issues and thereby close the expectation gap. We are able to achieve this leverage by making significant investments in technology, uniform platforms and methodology, investments that allow us to work smarter and more efficiently. Our technology capabilities are widely recognized and commensurate with that of the Big Four accounting firms. The work that we will perform will be conducted in a timely, planned and orderly manner, without the uncertainty and confusion associated with a delayed, last minute performance. The proposed team takes pride in their client service ethic and in responding promptly to client inquiries. Their policy is to check voice mail throughout the day and return phone calls usually on the day received or within 24 hours at the latest. Likewise, they are typically able to access e-mail even when out of the office and respond promptly. Your Engagement Team is available to address your needs and concerns. We have provided an overview of how we plan to structure your engagement team on the following page, A^I ' Crowe H 1 YYUI,I 1. ©'Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory services City of Miami 77 9. Describe the experience, qualifications and other vital information, including relevant experience on previous similar projects, of the identified personnel who will be assigned to projects resulting from this Solicitation.. This information shall include the general functions to be performed by the key individuals and the subcontractors or subconsultants. At this point in time, Crowe does not intend to utilize subconsultants. However, if a task order is issued that requires a specific area of expertise that would be best served by us teaming with a subconsultant, we would discuss that option with the City at the time the task order issued. We have provided resumes of the key individuals listed above in Appendix A of our proposal. The resumes detail relevant experience on similar projects, educational background as well years of experience, licenses and certifications, professional affiliations. In addition, we have provided the table below that provides the general functions to be performed by each key individual included in your engagement team. Crowe Horwath. © Copyright 2016 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 78 Engagement Information Technology r Jeanne Owings, Partner Consulting Robert Dobis, Partner ON 'aton o noto�� rat Sliva4 1i Acl>It� `�� eiPalgotSejor§NJa`nager � wS`i,lS, Project Management_ Mark Maraccini, Senior Manager 0 Michelle Blackstock, Senior Management f?r Oversee Crowe's project team rki Review all deliverables Promote client satisfaction nix{t?�a� a t^°'�� YPr u► fe du�sorp�s lvtoesA ¢ � Prd Q ctertttssfaijdn lot` ki Provide IT expertise Provide oversight and quality review for IT projects of Coordinate project activities WJ1 Maintain project plan and timeline soi Facilitate communication 'and status updates Transportation Specialist'+i Scott Nickerson, Partner Provide technical assistance related to transportation related projects Senior Consultants TR Corinne Ahrend, Manager Michael Rozelle, Senior Staff . a Alexander Schmidt, Senior Staff 611 Mischa Freystaetter; Senior Staff Perform consulting activities as requested Lead on-site consulting team Replacement Personnel We would like to emphasize our commitment to maintaining professional staff continuity in servicing this engagement. Many of our clients rely on having the same resources available to them because it reflects a commitment to their organization and a deeper understanding of what their organization is trying to achieve. Our staff builds a relationship based upon integrity, trust, and mutual respect, which is a primary reason that we maintain long-term professional relationships. In assigning staff to engagements, we place high importance on maintaining continuity of staff from one year to the next. This is important from both a client service as well as an engagement efficiency perspective. As our staff gains familiarity with a client, they are able to complete the engagement more efficiently and are able to identify recommendations for improvement within our client's operations. �IN , Crowe Horwathh. O Copyright 2015 Crowe Horvath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 79 As a large professional services firm, we have a depth of resources available in a variety of specialty areas, with many resources in the same area, and emphasis on cross -training and knowledge sharing. Our professionals are staffed on projects with a goal to be nearly 100% allocated to projects at any given time. However, as projects are consistently beginning, ending, extending, and evolving, we are successful at and accustomed to working to reallocate staff to make resources available as needed. The proposed engagement staff we have provided in our proposal are focused on the government industry and will value the City as a client, making it a priority to be available based on the specific task order released. As with any consulting firm, it does at times become necessary to replace a member of the engagement team. When this occurs they are replaced with someone of comparable skills and experience. While we strive to maintain continuity, the turnover that is inherent in today's environment provides for staff rotation and the additional benefit of a fresh approach. We have been very successful over the years in appropriately staffing our jobs and this has resulted in high client retention rates and tremendous growth for the firm. We would first replace a member with one of the other members on the list provided. In the event they are unavailable, we have a depth of resources in similar fields both within this market and from our other offices. We would work with the City to presenia resume of a potential new team member to gain approval, prior to including the new individual on the project team. ji Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com M Miscellaneous Management Advisory Services City of Miami Price Proposal 80 Our goal in setting fees is simple: provide long-term, cost-effective pricing for our clients. Before reviewing the fees Fisted, you should understand several key points about our fee commitment. It is our firm's philosophy that communication throughout the year with management in order to reach a consensus on large or unusual transactions and implementation of new standards is integral to the engagement's success. We do not bill for a reasonable amount of such advice and counsel during the year. Our fee structure is designed to ensure that our clients are not reluctant to call us when questions arise. Routine telephone calls are considered part of the basic services and do not involve additional fees. If a question results in significant research or additional work, such effort is billed separately. We will, of course, provide you with an estimate of fees for such services and obtain management approval before proceeding, We will not surprise you with additional billings that have not been agreed to by all parties in advance. As required, we have provided our not -to -exceed hourly rates on the Price Proposal Schedule on the following page. Z/ Crowe Horwa�th, © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com City of Miami, Florida RFQ No 501331 Attachment A Price Proposal Schedule 1 -The Proposer's price shall be submitted on this "Price Proposal Schedule", and in the manner stated herein. Proposer is requested to fill in the applicable blanks on this form and to make no other marks. is PROPOSED RATES Proposer should list in the tables below not -to -exceed hourly rates for the various staff levels proposed to complete the services as stated in this Solicitation. Hourly rates shall apply to the applicable service category(ies) and shall only be completed for a proposal for those specific categories proposing on. The rates shall remain firm and fixed for the initial term of the Contract. The City reserves the right to negotiate the rates for renewal and/or extension periods. The positions identifiedin the following table by the Proposer should be the same as the personnel identified in the Proposer's Information under Key Personnel and Subcontractors Performing Services. The City expects that these personnel will be performing the services as needed under any Work Order. MAXIMUM PROPOSED HOURLY RATES Title of Personnel General Operations Finance Management Category Category Category $ $ $ Partner N/A 395 395 Senior Manager N/A 250 250 Manager N/A 185 185 Senior Staff $ N/A $ 155 $ 155 Staff $ N/A $ 120 $ 120 $ $ $ Notes: 1. All out-of-pocket expenses, including materials, employee travel, per diem, and miscellaneous costs and fees, should be included in the Proposer's price, as they shall not be reimbursed separately by the City. i 2. Notwithstanding the rates above, compensation to the selected Proposer shall be based on the projects 1 assigned during the Work Order process. The selected Proposer shall not exceed the maximum hourly rates when calculating the not -to -exceed cost statement required for each work order. 3. Proposer may attach another sheet if necessary. 1 . Miscellaneous Management Advisory Services City of Miami 82 Appendix A: Resumes We have provided resumes for the proposed engagement team on the following pages. p�A Crowe Ho V at . © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 83 Profile John has over twenty-four years of experience focused on providing assurance and consulting services to public sector clients. Mr. weber has also served as Crowe's national partner in charge of the governmental audit practice. Professional and Industry Experience i4 John provides financial, compliance and performance audit, as well as internal audit and management consulting services, to government, higher education and not-for-profit i clients. Publications and Speaking Engagements John has authored a number of articles including: ;i i- i wa OMB Releases New Compliance and Reporting Information for Recovery Act Spending ( Preventing Deficiencies for Single Audits 3.1 Avoiding Pitfalls in Single Audits }u Forming an Audit Committee: A Matter of Dollars and (I (Good) Sense �i Education and Certifications Bachelor of Science in Accounting a Elmhurst College I Elmhurst, Illinois Certified Public Accountant (CPA) I Florida N Crowe Horwath. 0 Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Client Focus: Services: q Financial/Compliance/Performance Audits er Internal Audit Outsourcing �;,i Management Consulting ;( Policy and Procedures ;:2 Process Improvement Industries: .t Government t Higher Education sY Nat -for -Profit Professional Affiliations American Institute of Certified Public Accountants (AICPA) I Former Firm Representative to the Government Audit Quality Center Florida Institute of Certified Public Accountants F:t Florida Government Finance Officers Association ua United States Comptroller General Advisory Council on Government Auditing Standards Miscellaneous Management Advisory Services City of Miami Client Listing County 3 Broward County �=-3 Pinellas County State fl Florida State Board of Administration "3 Illinois Department of Corrections Ia Illinois Department of Revenue ,i Illinois State Lottery Illinois State Treasurer's Office Illinois Student Assistance Commission I Illinois Tollway Authority Indiana State Lottery Commission r!`I Kentucky Lottery Corporation Special Districts tj Chicago Transit Authority E.i Children's Board of Hillsborough County si Dallas Area Rapid Transit nn Lakeland Area Mass Transit District i Metra =t Metropolitan Water Reclamation District of Greater Chicago ,i Miami Dade Transit I Northern Indiana Commuter Transportation District North Texas Tollway Authority zu Pace (Suburban Bus Division of the Regional Transit Authority) Polk County Transit Authority Higher Education :.l College of DuPage 31 College of Lake County YJ Harper College "I Jacksonville University ��i Joliet Junior College Kentucky State University OR Moraine Valley Community College w Northern Illinois University (NCAA) ri South Suburban Community College Southern Illinois University 4: Western Kentucky University Crowe Horwath. © Copyright 2015 Crowe Horwath LLP Municipal City of Fort Lauderdale City of Lakeland City of Miami Beach vJ City of Tampa 84 Non Profit y Crossing Church u College of DuPage Foundation �o, College of Lake County Foundation Eckerd Youth Alternatives, Inc. Florida United Methodist Conference �� Illinois Action For Children a Illinois Clean Energy Community Foundation South Suburban College Foundation Federal Special Inspector General forAfghanistan Reconstruction Consulting Clients 3 Broward County, Florida -Sheriffs Office P Chicago Park District 3 City of Boulder, Colorado City of Coral Springs, Florida a.l City of Dayton, Ohio ,z City of Fort Worth, Texas City of Miami Beach, Florida 3n City of Tarpon Springs, Florida xi Indiana Bureau of Motor Vehicles Marion County, Indiana - Sheriff's Office www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 85 Client Focus: Mr. Nuehring is currently the partner in charge of Crowe's Services: engagement team involved in performance of agreed upon a Accounting procedures related to the eight Regional Entities' monitoring A Auditing, Internal, Financial, Performance compliance with North American Electric Reliability u Budgeting ' ! Corporation's (NERC) Reliability Standards. He is the Cash Flow Forecasting government consulting servjees leader for Crowe. Compliance .! Federal Program Compliance i Professional and Industry Experience i t Internal Controls Management Consulting Mr. Nuehring has over 29 years of experience in public ��J Policy and Procedures Process Improvement accounting as well as providing accounting, auditing, Project Management Oversight compliance and consulting services to government, not- Standards Implementation for-profit and ,private industries. _ Ya Strategic Planning Professional Affiliations Industries: s Government— Federal, State, Local ai American Institute of Certified Public Accountants j Not -for -Profit i Association of School Business Officials :: Higher Education (! Government Finance Officers Association gj Utilities Illinois CPA Society s Telecommunications Publications and Speaking Education and Certifications Engagements i Bachelor of Arts - Accounting and Business A Professional organizations — presenter, Administration seminars on accounting, auditing and i ?u Wartburg College Waverly, IA reporting issues in the public sector throughout the United tates: =i Certified Public Accountant (CA, FL, IL, MO, AR, OH, q Government Finance officers NY) Association �a Certificate of Educational Achievement — Governmental iqAssociation of School Business Accounting and Auditing Officials InternationalAssociation of Government Accountants University of Illinois at Chicago — guest lecturer on governmental and non-profit accounting and accounting information systems Crowe HorWath. © Copyright 2015 Crowe Horwath LLP www.crowehoiwath.com §N•��PI� Miscellaneous Management Advisory Services City of Miami 1 Client Listing Municipalities City of Long Beach, CA t City of Los Angeles, CA City of Fort Worth, TX vi City of Chicago, IL ?< City of Decatur, IL* ** t City of Springfield, IL* ** i City of Lakeland, FL ;_i Village of Rantoul, IL* ** i Special Districts Chicago Transit Authority* Metropolitan Water Reclamation District of Greater Chicago* ** j n Metra* o Pace -Suburban Bus Division of the RTA* * Federal Compliance audit performed in accordance with OMB Circular A-133 ** Current Recipient of GFOA or ASBO Certificate of Achievement for Excellence in Financial Reporting *** States of Florida, Illinois, Indiana, and Mississippi Management Advisory Services _i American Recovery and Reinvestment Act (ARRA) Risk Assessment , ARRA Contract and Sub -recipient Monitoring «s ARRA Section 1512 Reporting 3� NERC Standard Compliance CDBG and HUD Compliance Training Manual I Enterprise Fund Rate and Cost Analysis Federal Cognizant Determination Letter Special Procedures h',i Federal Compliance Eligibility, Analysis and Report Preparation lui GAAP Reporting and Financial Statements Statewide GASB 34 Readiness Statewide GASB 34 Implementation v3 Operational Audit of the Implementation of Enforcement Programs i Requirements Analysis and Restructuring of Long -Term Debt Crowe Hor ath. 0 Copyright 2016 Crowe Horwath LLP State Agencies*** si Agency for Workforce Innovation Department of Agriculture r;`t Department of Corrections Ini Department of Commerce and Economic Opportunity =a Department of Human Services fi,:i Department of Information Systems Department of Natural Resources _l Department of Public Aid ' q Department of Public Health Department of Rehabilitation Services* Department of Revenue �i Department of Transportation* n Department Workforce Development Illinois Finance Authority Illinois Office of the Comptroller Educational Facilities Authority gid; Emergency Management Agency* _ 4 Environmental Protection Agency State Board of Education ai Department of State Police ;rl Illinois Office of the Auditor General Mississippi Office of the State Auditor t,i Student Assistance Commission* 86 Business Process Consulting 1 Operational Audit of the Implementation of Enforcement Programs u Procedure Manual Development www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 87 Profile Client Focus: Jeanne is a partner in Crowe's Chicago office and is services: responsible for the overall development of the IT strategic ;;t Project/Program Management _plan.__ ;t Project/Program Audit Organization Development Professional and Industry Experience Hn Strategic Planning V Resource and Quality Management Jeanne has a wealth of technical experience. She led the I Business Process Re -Design review of the current project and work order processes a IT Strategy and technology, and has conducted process review and business planning sessions to determine overall needs. Industries: She has also researched and documented construction i Government management and software packages and has managed II Manufacturing and Distribution large project teams. A Healthcare _numerous - =41 Telecommunications Professional Affiliations tv Council of Logistics Management "1 American Production and Inventory Control Society M Project Management Institute Education and Certifications 'u, Bachelor of Science - Computer Information Systems Minor - Marketing '9 Purdue University I West Lafayette, Indiana $iii Certification Integrated Resource Management Nj Certification Production and Inventory Management �i Certification Data Processing vi Project Management Professional �t Crowe Horwath. ging �,�}� , www.crowehorwath.com © Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami 88 Client Listing Industry -Government, Municipality - Department of Transportation Role: Project -Information Technology Strategic Plan, Project Manager Responsible for the overall development of the IT strategic plan. Led the review of the current project and work order processes and technology. Conducted process review and business planning sessions to determine overall needs. Helped prepare the technology review and assessment. Researched and documented construction management software packages, and conducted a comparative study with similar organizations to help CDOT better understand the needs and current processes and technology used by similar organizations. Led the development of short-term and longterm recommendations. Industry -Government, Lake County Indiana Recorder's Office Role: Project -Information Technology Strategic Plan Reviewed the current infrastructure, applications and information technology practices. Conducted business planning to determine overall business needs and document technology requirements and effectiveness. Developed a strategic information technology plan that provided a comprehensive understanding of the current environment and outlined the recommended changes needed to support the current and future business needs. Industry -Healthcare, Pharmaceutical distributor Role: Project -Strategic Systems Initiative Led a strategic initiative to help this pharmaceutical services company service its customers more effectively and capitalize on emerging market trends that indicated a movement towards defined contribution and closer interaction with participants. Drove the strategy and management for the foundational activities, including development of an enterprise data model and participant linking strategy, as well as the selection of an enterprise application integration (EAI) tool. Led the EAI selection process, as well as developed an initial strategy and plan for implementing enterprise i integration. Managed the overall project team, including the planning, execution, staffing, risks, communication, and budget. Worked with the business as well as IT architecture, data, applications, and operations/support to deliver the initiative. Industry -Government, State Agency ! Role: Project -Statewide Information Technology Shared Services Implementation Developed the structure and disciplines needed to manage the consolidation of information technology I services across the State. The goal of this initiative is to more effectively deploy information technology services across the State, while maintaining or improving service levels and reducing both capital and operational costs for service delivery. This initiative involved implementing a new organization with a strong focus on customer service, implementing the technical foundations needed to consolidate the information technology services (i.e. support tools, new data center, network and security), developing the services that will be provided to the agencies, and consolidating all of the current infrastructure functions and people from over 26 agencies into the new and more streamlined environment. Helped I define and drive the strategy for this effort, and led the structuring and master planning for the overall initiative. The initiative consisted of over 13 individual projects running concurrently. Led and managing the initiative with a team of over 100 people. Managed the overall initiative, including the planning, execution, staffing, issues, risks, communication, and budget. Kept all parties aligned and working together. Responsible for executive -level communications, working directly with the State CIO and i_ representation 'from the Governor's office. The initiative was delivered with both Crowe resources and State resources from over 26 agencies. AN Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 89 Industry -Manufacturing, Global High Tech Electronics Manufacturer Role: Project -Global Siebel Implementation Developed the structure and disciplines needed to manage a $20+ million global business process improvement and technology implementation, critical in supporting the company's vision and strategy for continued growth. This initiative involved process design, application implementation, integration to other systems and external parties, data warehousing, and custom development. The primary application for the implementation was Siebel. The high-tech electronics manufacturer transitioned the management and implementation of this critical business initiative to Crowe after two years with their previous consulting partner. Led the transition, restructuring, and master planning of the initiative. The initiative consisted of multiple releases running concurrently (10-14 projects per release), with a global deployment country by country. Led and managed the initiative with a team of 150 people. Managed the overall initiative, including the planning, execution, staffing, issues, risks, communication, and budget. Kept all parties aligned and working together. Delivered multiple releases on-time and on - budget, in roughly half the time of their previous partner. The initiative was delivered with multiple consulting firms including Crowe, eLoyalty, Atos, IBM AMS, AMX, as well as client business and IT resources, Industry -Telecommunications, Telecommunications Equipment Provider Role: Project-Sarbanes Oxley Section 404 Helped drive the Sarbanes Oxley Section 404 compliance effort at Corporate. Performed process mapping, risk assessment, control assessment, and final walkthroughs across the expenditures, revenue, inventory, treasury, and financial reporting cycles. Helped prepare final documentation and recommendation for management. Additional Experience North Carolina Education Lottery (NCEL) - Dynamics AX ERP System Implementation Crowe is implementing a new financial management system (Microsoft Dynamics AX 2012) at NOEL, including General Ledger, Financial Reporting (Management Reporter), Budget Planning & Control, Accounts Receivable, Procurement & Sourcing, Accounts Payable, Cash & Bank Management and Fixed Assets. A number of integrations are also being implemented as a part of this project. Provided oversight and guidance to this effort. b i Oregon State Lottery—Dynamics AX ERP System Implementation Crowe implemented a new financial management system (Microsoft Dynamics AX) at the Oregon State i Lottery, including full financial management, reporting and operations. Numerous integrations were also implemented. Proving ongoing oversight and guidance to the ongoing efforts. City of Columbus —Dynamics AX ERP System Implementation (i Crowe is leading a Business Process Reengineering (BPR) project to evaluate and redesign the processes and operations of the Columbus Treasurer's Office to leverage the capabilities of new Treasury and Dynamics AX Financial Management Systems. Additionally, Crowe is working with Tyler to implement Microsoft Dynamics AX at the City of Columbus. Providing oversight and guidance to '.I these efforts. s Capital Metropolitan Transportation Authority — Dynamics AX ERP System Implementation Crowe is working with Tyler on the implementation of Dynamics AX at Capital Metro. Crowe is leading a Business Process Reengineering (BPR) project to evaluate and redesign key Capital Metro processes and operations to support the ERP implementation. Providing oversight and guidance to the BPR r activities. I rowe Horwath. II i © Copyright 2015 Crowe Horwath LLP �.1 www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 1 90 Illinois State Police — Dynamics AX ERP System Implementation I Crowe implemented a new financial management system (Microsoft Dynamics AX 2012) at the Illinois State Police, Bureau of Identification, including, General Ledger, Financial Reporting (Management Reporter), Accounts Payable, and Accounts Receivable. A number of integrations were also developed as a part of this project. Provided oversight and guidance to this effort. Employees' Retirement System of Rhode Island - Dynamics AX ERP System Implementation Crowe implemented a new financial management system (Microsoft Dynamics AX 2012 R2) at the Employees' Retirement System of Rhode Island, including General Ledger, Financial Reporting (Management Reporter), Accounts Receivable and Cash & Bank Management. A number of integrations were also implemented as a part of this project. Providing ongoing oversight and guidance to this effort. Franklin County Children Services—Dynamics AX ERP System Implementation Crowe implemented a new financial management system (Microsoft Dynamics AX 2012) at Franklin 1 County Children Services, including General Ledger, Fixed Assets, Accounts Payable, Procurement & Sourcing, Inventory & Warehouse Management, and Product Information Management. Provided s oversight and guidance to this project. Illinois Tollway - Dynamics AX ERP System Implementation Crowe is implementing a new financial management system (Microsoft Dynamics AX 2012) at the Illinois Tollway, including General Ledger and Financial Reporting (Management Reporter). Providing oversight and guidance to this.effort. Georgia State Road & Tollway Authority - Dynamics AX ERP System Implementation Crowe is implementing a new financial management system (Microsoft Dynamics AX 2012 R2) at the Georgia State Road & Tollway Authority (SRTA), including General Ledger, Financial Reporting (Management Reporter), Budgeting, Procurement &Sourcing, Accounts Payable, Cash & Bunk Management, Projects & Grants, and Accounts Receivable. Providing oversight and guidance to this effort. Piedmont Triad Airport —Dynamics AX ERP System Implementation Crowe implemented a new financial management system (Microsoft Dynamics AX 2012 R2) at Piedmont Triad Airport Authority, including General Ledger, Financial Reporting (Management Reporter), fixed Assets, Accounts Payable, Budgeting and Cash & Bank Management. Providing oversight and guidance to this project. Tulsa Airport Authority—Dynamics AX ERP System Implementation Crowe implemented a new financial management system (Microsoft Dynamics AX 2012 R2) at the Tulsa Airport Authority, including General Ledger, Financial Reporting (Management Reporter), Fixed Assets, Accounts Payable, Budgeting, Cash & Bank Management, Procurement & Sourcing, and Product Information Management. Providing oversight and guidance to this project. Metropolitan Nashville Airport Authority—Dynamics AX ERP System Implementation Crowe implemented a new financial management system (Microsoft Dynamics AX 2012 R2) at the Metropolitan Nashville Airport Authority, including General Ledger, Financial Reporting (Management ' Reporter), Fixed Assets, Accounts Payable, Budgeting, Cash & Bank Management, Procurement & - Sourcing, Inventory & Warehouse Management, and Product Information Management. Providing oversight and guidance to this project. AON Crowe Horwath, © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 91 Chicago Regional Transportation Authority Responsible for the assessment of capital grant management and concurrence processes. Evaluated compliance against federal, state and agency -specific requirements. Reviewed current processes; outlined gaps and provided recommendations for overall process improvement. Greater Cleveland Regional Transit Authority Worked with the Greater Cleveland Regional Transit Authority (GCRTA) to redesign and replace its. existing website. Responsible for helping design the new website, as well as providing oversight and guidance to the project team. City of Chicago, Board.of Ethics Client Principal responsible for a project with the Board of Ethics to automate and streamline the current manual, paper -intensive, and time consuming processes around filing online lobbyist disclosure forms and activity reports. Also worked with the Board of Ethics to automate and streamline the current manual, paper -intensive, and time consuming processes around filing Statements of Financial Interest, public search of Statements, and the fees/payments associated with late filing of these Statements. City Colleges of Chicago I Working with the City Colleges of Chicago to redesign their District site and each of the 7 college sites to promote a comprehensive college system. City Colleges is focused on showcasing the College System i as a top -tier source of talent, providing an exceptional user experience to all user communities, making it easier to interact with City Colleges online, and reflecting City Colleges' brand and diversity in the new website. Responsible for. helping design the websites across the College Systems. Also responsible for overall management of the project, working collaboratively with City Colleges across the District and all 7 Colleges. Managed the overall effort including Analysis, Visual Design, Technical Design & Development, Testing, Training and Migration of Content. City of Chicago Worked with the City of Chicago to redesign their current internet site. Focused on ensuring the new site was easy and convenient for residents and businesses, and provided a simple way for people to find City services without having to understand the structure of government. Responsible for helping design the new website as well as overall management of the project, working collaboratively with the City across 40 departments. Managed the overall effort including Analysis, Visual Design, Technical Design & Development, Testing, Training and Migration of Content. City of Chicago Helped develop and implement the structure and disciplines needed to manage the creation of a cross - departmental Tourism site for the City of Chicago. This initiative involved performing user -based analysis; defining the site structure & information architecture; creating a new visual design; designing and implementing the content management and user interface components; performing usability testing, training users on writing for the web and content entry; and working with the City to transfer the knowledge required to support the new site. Responsible for helping design the new website as well as the overall management and coordination of the Explore Chicago project including planning, execution, staffing, issues, risks, communication, change management and budget. Worked collaboratively with the City across 8 departments to deliver this initiative. Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com l Miscellaneous Management Advisory Services City of Miami 92 North Central Texas Council of Governments Worked with North Central Texas County of Governments (NCTCOG) to create a new website to provide students ages 13 and above with information about aviation careers and educational programs in North Central Texas. Responsible for helping design the new website, as well as providing oversight and guidance to the project team. Lake County, Illinois - Government Transformation Services Client executive responsible for a project to redesign the Lake County, Illinois website. This project involved performing user -based analysis; defining the site structure & information architecture; creating a new visual design; designing and implementing the content management and user interface components; developing two e -government applications, training County users on writing for the web and content entry; and working with the County to transfer the knowledge required to support the new site. McDonald's Corporation - Global Store Systems Process and Technology Development Developed a program management approach for the architecture, infrastructure, data, and integration activities within a $100+ million global store systems initiative. This initiative involved developing new business processes and technology to support the order fulfillment, production, cash, labor, site, and energy management processes. The initiative was delivered with Accenture, IBM, PWC, Crowe, and internal client business and IT resources. Helped design and manage an organization of 50+ people across architecture, infrastructure, data, integration development, and infrastructure testing. Managed the team, including the planning, execution, staffing, issues, risks, communication, and budget. Worked with the business operations, application development, deployment, and support areas to deliver the initiative, Managed the design of the environments, and the purchase of hardware and software. s f Crowe Horwath. 1, © Copyright 2015 Crowe Horwath LLP i i www. crowehorwath. co m Miscellaneous Management Advisory Services City of Miami 93 Profile Client Focus: Mr. Dobis is the Partner in Charge of Crowe's Public Sector services: � g Risk Management practice. His expertise includes n, Program Management successful engagements performing Management ,� Contract Oversight Consulting, Technology Implementation, and Internal , Business Process Reengineering i Audit/Compliance services. Ifo strategic Planning v Technology Implementations g Internal Audit 3 Professional and Industry Experience During his almost 30 year career, Mr. Dobis has performed n Industries: Irg Government l a variety of advisory and compliance projects in both the g Financial Services i public and private sector. Current and past public sector clients include: Community Involvement: t Special Inspector General for Afghanistan Reconstruction (SIGAR) £,q Boy Scouts of America 5 USAID Argonne Laboratories i tii States of Illinois, Indiana and New Jersey Publications and Speaking :I Counties of Cook, DuPage and Marion Engagements: a Cities of Chicago, Indianapolis and Aurora Instructor, Purdue University (Masters of k Accounting) Fp, Speaker, Illinois Criminal Justice Professional Affiliations Information Authority American Institute of Certified Public Accountants r y .t Illinois CPA Society Education and Certifications 3t Bachelor of Science, Management (Accounting) zit Purdue University, Indiana ni Certified Public Accountant (CPA) 2 Certified Data. Processor (CDP) 4Crowe Horwath.www.crowehorwath.com www.crowehorwath.com ,--} © Copyright 2015 Crowe Horwath LLP i Miscellaneous Management Advisory Services City of Miami 94 ` Client Listing Argonne National Laboratory Role: Project Executive Responsible for the overall client relationship and engagement quality with Argonne. The Crowe Team performed internal audits which covered reviews of controls to meet OBM Circular A-1 23 requirements, reviews of internal controls over the NWM Waste Disposal Direct Allocation and the Service Center, and j reviews of application controls/security of the AMOS application. These audits were performed on a fixed price basis via Crowe's GSA schedule. Special Inspector General for Afghanistan Reconstruction (SIGAR) Role: Relationship Executive Responsible for the overall client relationship with SIGAR. The Crowe Team performed eight financial audits of costs incurred by third party U.S. Federal Government contractors and grant recipients who performed reconstruction work in Afghanistan. The primary objective of these audits were to ensure that the third party contractors and grant recipients were performing in compliance with requirements, terms, and conditions of their respective awards in a cost effective and efficient way. These audits were conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States. These audits were performed on a fixed price basis via Crowe's GSA schedule. ( DuPage County, Illinois I Assessment of County Chairman Appointed Boards and Commission v Role: Project Executive Led the project team that assisted the County in finding ways to reduce cost, improve transparency, and g mitigate risk within an identified set of 24 Boards and Commissions. Assisted in the review and analysis of all documents, policies, and procedures provided by each Board and Commission. Facilitated interviews and focus groups with targeted Boards and Commissions. Documented observations and developed recommendations related to each. Wrote and performed quality reviews on all project deliverables and presented final results/recommendations to the County Board. Indiana Department of Homeland Security Role: Project Executive Crowe is currently engaged by the Indiana Department of Homeland Security to plan, architect and deploy a foundational/proof-of-concept solution to connect disparate public safety systems together in effort to share data to support day-to-day operations and enhance response in emergencies. The i initiative, called Indiana Data Exchange (IDEx), is a statewide, multi -jurisdictional initiative with the goal of securely integrating law enforcement, justice, emergency management, homeland security, intelligence/fusion, health and social services information throughout the State of Indiana utilizing national data sharing standards. Guided the development of a state-wide data sharing strategic plan, the 1 design of a standards-based technical architecture, and the deployment of a proof of concept technology i solution to serve as the foundation for data sharing. b Integrated Public Safety Commission (Indiana) Role: Project Executive Conducted a Strategy, Needs Assessment and Roadmap for the upgrade to the State of Indiana's P25 communications platform. Projected future costs of platform replacement/upgrade and provided recommendations on implementation timelines. Assisted with presentation to the Office of Management and Budget (OMB). f? i'. q,' 1f II Crowe Horwafih. www.crowehorwath.com ©Copyiight2015 Crowe Horwath LLP i Miscellaneous Management Advisory Services City of Miami Virginia Resource Authority (VRA) Role: Client Executive Worked with the VRA in streamlining business processes tied to Loan Servicing. This includes the documentation of future system requirements and assistance in the selection of a new Loan Servicing System. LOR City of South Bend Role: Client Executive Assisted the City of South Bend in the outsourcing of their IT Department. Crowe has lead the development of the business requirements, met with business process owners, compiled the shortlist of possible vendors, wrote the RFP, and developed the scoring model for reviewing proposals. Village of Bellwood, IL Role: Project Executive Conducted a comprehensive assessment of the village's existing technology infrastructure and future IT plans. Provided recommendations for future initiatives to improve the efficiency and effectiveness of the village's technology investment. Areas of review included Software Licensing, Data Backup, Password Access, Network Security, Equipment Replacement, Disaster Recovery and Third Party IT Providers. Illinois Department of Transportation Role: Client Executive Overall client responsibility for a comprehensive Financial System Review for the Department. This review analyzed both current system capabilities and required future financial system needs and functionality. At the conclusion of the project, Crowe developed a comprehensive "Gap" analysis of current and future financial system needs, along with a roadmap detailing how to close that gap. Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Lexmark International, Inc. Role: Client Executive Overall responsibility for the implementation, integration and deployment of a world-wide Customer Relationship Management solution for the Services and Support organization. Managed executive relationships with project sponsor and Steering Committee, coordinated resource activities across multiple vendor organizations, ensured overall client satisfaction and project success. The Crowe Team was responsible for all program management, Siebel customization, Integration, and Deployment activities. Successfully delivered three releases of the ii t Solution over an 18 month timeframe on time and within budget. i s Lexmark International, Inc. Role: Project Executive € Overall responsibility for the implementation, integration and deployment of a world-wide e - i Procurement solution utilized for MRO purchases throughout the entire organization. Managed executive relationship with project sponsor and Steering Committee, coordinated resource activities across multiple vendor organizations, ensured overall client satisfaction and project success. The ' Crowe Team was responsible for all program management, Ariba customization, Integration, and E Deployment activities. Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami .M Profile Client Focus: I ' Craig Sullivan has 30 years' experience in accounting and services: technology consulting related to Risk Management and Information Technology Controls. He is responsible for M Payment Card Industry ;r, Risk Management i I the thought leadership and technical activities of the I Technology Risk activities of Crowe's Risk Consulting Services business unit on a Firm -wide basis. Industries: vi Information Technology i Financial Services I Professional and Industry Experience ° l During his career, Craig has spent the majority focusing on the information technology industry and risk consulting, j including Payment Card Industry (PCI) and Service Community Involvement: j � u Organization Controls (SOC report examination. :33 Michiana Public Broadcasting Corporation (WNIT Channel 34), a PBS ' Publications and Speaking Engagements Station ! a{i Instructor, Management Information Systems & Accounting courses at Bowling Green State University Instructor, Internal Audit Seminars Professional Affiliations Institute of Internal Auditors (IIA) Education and Certifications "?ii Master of Accountancy zi Bachelor of Science, Business Administration, Accounting and Management Information Systems :�I Bowling Green State University i Ohio ; Certified Public Accountant (CPA) =;a Certified Information Systems Auditor (CISA) �a Qualified Security Assessor (QSA) 3 4tiKY 4c � a c� ro: } Crowe Horwath. www.crowehorwath.com _ © Copyright 2015 Crowe Horwath LLP i i w Miscellaneous Management Advisory Services City of Miami 97 Profile Client Focus: Mr. Palgon serves as an IT project manager for Crowe's attestation clientele. Professional and Industry Experience Mr. Palgon's experience includes performing Information System's general and application controls in a variety of processing environments from the personal computer to mainframe application -based systems. He has coordinated and completed client Information System General and Application controls SAS 70 examinations, IS General Controls, and other information security reviews and then presented the results and recommendations to line level managers, senior management, and Board of Directors. He has also assisted with coordination, scheduling, mentoring and management of staff members, supervising and reviewing, staff activities, work programs, and reports. Professional Affiliations American Institute of Certified Public Accountants Information Systems Audit and Control Association Gc International Information Systems Security Certification Consortium Education and Certifications *i Master of Science - Accounting �a University of Florida I Gainesville, FL a Certified Public Accountant (GA) „f5 Certified Information Systems Security Professional _i;j Certified Information Security Manager Certified Information Systems Auditor ,., Crowe Herwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Services: :£ Attestation Information Systems Miscellaneous Management Advisory Services City of Miami E. Profile Mr. Mark Maraccini is a Senior Manager in our Risk ' Consulting group. Mr. Maraccini has over 12 years' experience with government, higher education, not-for-profit audits and other consulting projects. Mr. Maraccini has also recently presented to the Illinois CPA society on compliance audits in accordance with OMS Circular A-133, the i Michigan CPA society on subrecipient monitoring and provided internal Crowe trainings on Performance Audits in ' accordance with GAS. Publications and Speaking Engagements zi Speaker, Illinois Institute of Internal Auditors ?xi Speaker, Illinois CPA Society «2 Speaker, Michigan Association of Certified Public Accountants i Author, Introducing the Internal Audit Function to Smaller Not -for -Profits Professional Affiliations 4=i Member, Illinois CPA Society w Member, American Institute of Certified Public Accountants Education and Certifications I 1 m Bachelor of Arts, Accounting l DePaul University, Illinois Certified Public Accountant ;;; ; Crowe Horwath. !I I © Copyright 2015 Crowe Horwath LLP ! 1 www.crowehorwath.com Client Focus: Services: ?� Audit and consulting Industries: ;i Government &;i Higher Education v�i Not -for -Profit Miscellaneous Management Advisory Services City of Miami 99 Client Listing — Consulting Clients United States Department of Commerce — Office of the Inspector General October 2011 April 2012 Mr. Maraccini has most recently managed a performance audit project for the United States Department of Commerce covering the Public Safety Information and Communication grant. Mark managed the team, which was responsible for conducting performance audit services in accordance with the Yellow Book standard. The audit included fieldwork in six different states and ultimately concluding on the state's compliance with grant requirements and progress toward meeting grant project goals. Regional Independent System Operator May 2010 — Current Mark is currently working on an engagement to execute grant administration and compliance activities for a $75 million Smart Grid Investment Grant project. As a component of its scope, Crowe is developing i compliance monitoring procedures, designing a grant accounting system, and is overseeing ARRA and { j Department of Energy reporting for the organization. These activities include the monitoring of sub - recipients, reviewing procurement processes, amending current and drafting new financial policies and procedures, and providing additional advisory services regarding cost structures and allocation, budget ! composition, and training services for internal and external grant participants. L City of Fort Worth, Texas July 2007 — Current r ` Mark is currently serving as project manager for an engagement to provide the City of Fort Worth, Texas I i (City) assistance in producing and publishing its FY10 Comprehensive Annual Financial Report (CAFR). Mark was also integral in the production of the 2007 through 2009 CAFRs. The CAFR preparation methodology followed arisk-based approach to financial reporting and is based on a comprehensive # analysis of materiality, prior findings, variance analysis, qualitative factors, and other elements. In addition to facilitating meetings with and between various parties, including the auditors, Audit and Finance Committee, management, various City Departments and external parties. Mark was also responsible for acting as the audit liaison between the auditor and the various City departments. We are i also responsible for responding to auditor requests and questions, assisting in the development of audit finding responses, assessing the viability of the City's corrective action plans and providing appropriate r ; recommendations. Arizona Office of the Auditor General June 2010 — October 2010 Mark served as a manager on a project for the Arizona Office of the Auditor General to perform a performance and financial analysis of a Tax Increment Financing District in the State of Arizona. As part of this project, Mark worked with other Crowe staff to analyze the District's compliance with State requirements and to perform other financial analysis on the District to determine the solvency of the District and the performance of the District to ultimately meet its economic development goals and objectives. North American Electric Reliability Corporation i January 2009 — June 2009 Mark was engaged in the development and application of a comprehensive compliance monitoring and enforcement program for the North American Electric Reliability Corporation (NERC), the national agency designated by the Federal Energy Regulatory Commission as responsible for assuring the reliability of i ( the nation's bulk power system. Under the national power regulatory system, individual power system operators are required to comply with a rigorous set of electric reliability standards which are monitored by eight regional entities throughout North America. Those entities in turn are monitored by NERC. i Crowe Horwath. I` 0 Copyright 2015 Crowe Horvath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 100 Working closely with NERC supervisory personnel, Mark in conjunction with other Crowe consultants developed agreed-upon procedures for the first-ever NERC project to actively monitor regional entity compliance. Mark in conjunction with other Crowe consultants then went on to complete the first two engagements to test the regulatory compliance of a regional entity for NERC. Governmental Clients ., � Cities i City of Fort Worth, TX <3 City of Chicago Counties ,I Hamilton County Jobs and Family Services, Oh of Franklin County Family Services, Oh State Agencies ai Arkansas Department of Information Systems n Illinois Department of Commerce and Economic Opportunity a Illinois Department of Corrections =: Arizona Office of the Auditor General �: Illinois Department of Transportation Federal xi National Credit Union Administration Not -for -Profit North American Electric Reliability Corporation ,i Regional Independent System Operator Other La Southern Illinois University ow.t Triton College Morton College a Metra Chicago Public Schools j Chicago Housing Authority 7,:�i Regional Transit Authority of Northeastern Illinois P Crowe Horwath, © Copyright 2015 Crowe Horwath LLP i i. -.i www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 101 Profile Client Focus: Ms. Blackstock has twenty five years of experience in services: providing assurance and taxation services to public sector clients including government and non-profit organizations, , Assurance SEC registrants, employee benefit plans, importers, and s Taxation manufacturers. Industries: Professional and Industry Experience Financial Services a Government i Ms. Blackstock has prior work experience in both =: Manufacturing &Distribution i international and local public accounting firms. u Not -for -Profit Professional Affiliations Publications and Speaking fEngagements ! American Institute of Certified Public Accountants ,,_i Florida Institute of Certified Public Accountants ,f Internal controls, Florida Institute m Government Finance officers Association Certified Public Accountants 22nd Annual Accounting Show, 2007 i :i Florida Government Finance officers Association Panel discussion on Special District Community Involvement: Governance, Florida Association of Special Districts annual conference, =t GF®A Special Review Committee for the past five 2008, 2009 and 2011 i years s., Financial Reporting - Audit Requirements :1 Treasurer, Greater Palm Beaches Alumnae Association & Transparency, Florida Association of Special Districts annual conference, 2010 of Delta Gamma Fraternity f Assistance Treasurer, First United Methodist Church of finance -New Reporting Requirements, Audit Update & How to Read and Boca Raton Understand Your Audit, Florida - Association of Special Districts annual l Education and Certifications conference, 2012 ' J Bachelor of Science in Business Administration, :0 Fraud, Florida Government Finance officers Association annual conference, Accounting 2012 ;i University of Central Florida a Reading and Understanding Your Audit, 1 Certified Public Accountant (CPA) I Florida Florida Association of Special Districts ..I Certified Information Technology Professional CITP, annual conference, 2013 AICPA t 24 Crowe Horwau I• www.crowehorwath.com © Copyright 2016 Crowe Horwath LLP i Miscellaneous Management Advisory Services City of Miami Client Listing County Broward County 1 Miami Dade Transit ,-.I Housing Finance Authority of Broward County n Floyd County, Georgia Cobb County Health Department Gwinnett County Health Department Special Districts .?; South Florida Water Management District Single Audit ztt South Indian River Water Control District Pinellas Park Water Management District a South Trail Fire and Rescue District zi East Naples Fire Rescue District a,,,i Loxahatchee Groves Water Control District Central Broward Water Control District Canaveral Port Authority ,�u Sanford Port Authority .i Various Community Development Districts Municipal wo City of Fort Lauderdale -mi City of Miami Beach u Town of Davie City of North Lauderdale ;u1 City of Cooper City s Town of Hillsboro Beach Town of Lauderdale -By -The -Sea {;i Village of Wellington x Town of Hypoluxo w51 Town of Haverhill Town of Hypoluxo Town of Glen Ridge Town of Cloud Lake ra Parkland Police Pension Fund Jacksonville Police and Fire Pension Fund n r City of Oviedo '„t City of Marietta, Georgia ,A\ Crowe iiUCW%i"10 i; i ©Copyright 2015 Crowe Horvath LLP r d _� 102 School Districts School District of Palm Beach County internal funds Non Profit Broward Education Foundation -a� Greater Boca Raton Chamber of Commerce a The Volen Center Aid to Victims of Domestic Abuse i Hispanic Human Resources Council Family Promise of South Palm Beach County -;4Northside United Methodist Church and school Florida Transit www.crowehorwath.com Q. Miscellaneous Management Advisory Services City of Miami 103 Profile Client Focus: j Ms. Heitger is a project manager and government specialist with over 13 years of professional experience working within services: and consulting to the public sector across a variety of in Public Sector Consulting business and technology efforts. Ms. Heitger is an A Strategic Planning experienced project manager in Crowe's Government m Business Analysis, Process Reengineering Practice specializing in managing large projects for o � Training DevelopmentDeliveryAdvisory Organizational Change and Management + ' governmental organizations with many public and private ;a Financial Analysis ysector stakeholders, and working with public sector agencies x;,+ System Selection Studies / RFP to streamline operations using technol Development + Case Management Systems Publications (Government Advantage Publication) + + EnteMicrrprisft e CRM Resource Enterprise Resource Planning (ERP), "Web 2.0 and Accessibility: How you Can (and should) ii including Microsoft Dynamics AX and GP Custom Development Applications have both" Nq Web Content Management systems t ¢ i "11 Simple Steps for Justice, Public Safety, and:j, Grants Management I Emergency Management Agencies Getting Started with Social Media" Industries: + i "Clearing the Hurdles to Effective Decision Making so State and Local Government i Through Predictive Analytics" i Administration/Finance Taking a Customer -Centric Approach to Managing and -i+ Public Sector IT Emergency Management I Homeland + Monitoring Grants" Security Agencies e "Smart Growth Provides a Wiser Approach to �+ Criminal Justice i Development" Public Safety "Fiscal Accountability for County Jails" ^J+ Law Enforcement and corrections Economic Development/ Public -Private { Education and Certifications Partnerships x i ui Airports and Transit a Master of Public Affairs, Economic Development, Public z, Not -for -Profit I g Management - Indiana University School of Public & q Ethics oversight Boards 1 l Environmental Affairs - Bloomington, Indiana u Housing Public Works / Sewer Management °! Bachelor of Science, Public Management - Indiana University School of Public & Environmental Affairs -- Bloomington, Indiana Project Management Professional (PMP) Justice Information Exchange Model (DIEM) a. Homeland Security Exercise and Evaluation Program . _ (HSEEP) 11 A,/,P, Crowe Horwath. www.crowehorwath.com LA © Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami Client Listing 104 Clerk of the Circuit Court of Cook County — Case Management System Needs Analysis Project Manager Leading a needs analysis with the Clerk of the Circuit Court of Cook County ("CCC") in replacing their Case Management System (CMS). Conducting comprehensives needs assessment of CCC's current environment and providing detailed functional requirements, technical requirements, and recommendations for a new integrated case management solution that will encompass all facets of CCC court operations. Includes working with over 32 distinct stakeholder groups that encompass bureaus, departments, divisions, committees, suburban district courts, branch courts, and more. CCC's $1 OOM annual budget and large staff make it one of the largest, most comprehensive' County Clerk of the Circuit Courts in the country, rivaling some states in size and scope. State of New Jersey Economic Development Authority — CRM and Loan Management Systems Implementation and IT Strategy Consulting, Technology Business Process Reengineering Project Project Manager Project Manager for implementation of a Microsoft Dynamics CRM and Loan Module (EnABLE TM software) system to modernize the Authority and replace dated legacy technologies and manual processes. Includes comprehensive business process reengineering and other IT consulting, as well as integration to back -end systems, data conversion, business intelligence reporting tools, and implementation of a new Human Resources module in Microsoft Dynamics Great Plains. City of Aurora, IL — ERP System Needs Assessment j Project Manager and Process Analyst Project Manager of a comprehensive Needs Analysis project in City of Aurora in preparation for the city to implement an integrated, city-wide enterprise resource planning (ERP) and computer aided dispatch and record management system (CAD -RMS). Included performing SWOT analyses for each of the city's fourteen (14) departments and developing functional, technical, and implementation requirements. City of Aurora, IL — Management Consulting on Performance Reporting Lead Management Consultant Assisting the leadership of the City of Aurora on developing effective reporting tools and dashboards i for citywide project status reporting using Sharepoint 2010. I i City of Columbus (Ohio) Treasurer's Office -Treasury Business Process Reengineering and GTreasury Treasury Management Implementation Project Manager and Process Analyst i Worked with City of Columbus Office of the Treasurer to streamline business processes to better utilize a new treasury management system (GTreasury). Currently managing the system implementation process and working to implement the newly designed treasury processes, working with third party hosted provider. i § Crewe Horwwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 105 City of Columbus (Ohio) — Financial ERP System Implementation (Microsoft Dynamics AX), Business Process Reengineering, Organizational Change Management Co -Project Manager and Process Analyst Assisting In project management activities for the City of Columbus citywide financial ERP system Implementation. Assisting in Business Process Reengineering activities, and leading all Organizational Change Management activities to increase user adoption and customize training and communication to the wide variety of citywide stakeholders. City of Aurora, IL — Agenda Management Process Improvement and Granicus Agenda Management System Implementation Project Manager and Process Analyst Worked with City of Aurora departments and Aldermanic Committees to streamline the agenda management process as City Council agenda items move from proposal through Committees to Council. Worked with multiple stakeholders to optimize processes in preparation for implementation of an automated online agenda management solution. Managed technology implementation of agenda management solution (Granicus "iLegislate" solution), working with third party hosted provider. j Piedmont Triad Airport Authority — Microsoft Dynamics AX ERP System Implementation Project Manager Worked with PTAA on implementation of the Microsoft Dynamics AX System for their ERP system and to manage financial processes within the Airport Authority. Municipal Employees' Retirement System - Microsoft Great Plains ERP System j ' Implementation Project Manager Project Manager for ERP system (Microsoft GP) implementation for MERS, including all aspects of leading the project and managing the client engagement. Technical solution included custom application development of a billing application, system integrations with Microsoft CRM and two i third -party applications, and custom reports and added functionality. Indiana. Department of Homeland Security — District Level Disaster Housing Plans Subject Matter Expert and Analyst Researched, assembled information, and facilitated data gathering with Indiana's established Homeland Security Districts to create District -level specific Disaster Housing Plans in line with the statewide framework (another earlier project I managed). Led and authored two districts and assisted staff in the others. Large Automotive Software Company (name omitted for confidentiality purposes) — Microsoft Dynamics CRM Implementation Project Manager Project Manager for design, development, and implementation of Microsoft Dynamics CRM within the automotive industry designed for car dealerships,, including integrations with back -end Financing systems, integration to Microsoft Dynamics AX, and integration with Internet Lead Management functions. 1 Crowe HorWath. I= Copyright 2015 Crowe Horwath LLP � i www,crowehorwath.com Miscellaneous Management Advisory Services City of Miami 106 Lake County (Illinois) Department of Public Works - Utilities Revenue Internal Audit Project Manager and Process Analyst Project Manager for internal audit on behalf of the County Public Works Department; managed audit of 18 Villages and other wholesale customer entities, and their water / sewer treatment Intergovernmental Agreements with the County. Assisted in conducting interviews and leading process mapping for tracking customer payments to local municipalities and the municipality revenue payments back to the governing County providing utility services. Provided additional consulting services to recommend .process improvements and strengthen internal controls. State of Indiana, Indiana Department of Homeland Security — Fuel Needs Assessment Project Manager Project manager and lead for assessment of Indiana's fuel needs in accordance with its statewide Energy Assurance Plan. Led team in research, development of best practices, interviews of over 15 agencies across public, private, and nonprofit sectors, and development of findings including disaster related vulnerabilities and new recommendations to strengthen Indiana's Energy Assurance I program as it pertains to fuel (petroleum, natural gas, coal, nuclear, and renewables). City of South Bend, IN; City of Ft Wayne, IN — Economic Impact Analysis Project Manager, Analyst Managed project and conducted economic impact analysis for two Indiana towns. Managed staff who conducted fiscal and economic impact analysis, authored report, and gathered data. Utilized RIMS 11 tool from Bureau of Economic Analysis. Produced final market analysis to be utilized by local economic development officials in the City. Mervis Industries, Inc. — Economic and Fiscal Impact Study for Proposed Casino Lead Economic Impact Analyst Led economic impact analysis for a proposed future casino in an undeveloped region of a large state. Conducted all fiscal and economic impact analysis, authored report, and gathered all data. Utilized RIMS II tool from Bureau of Economic Analysis. Produced final market analysis to be utilized by a land developer wishing to work with state legislators on expanding statewide gaming. Peoria County (Illinois) Sheriffs Department -Jail Management Information System Project Manager, Business Analyst Gathered and documented jail business process requirements and assisted facilitation of technical requirements. Developed training materials and assisted in onsite training, testing, and process improvement. Facilitated client communication and served as liaison between prime vendor (Digital Solutions, Inc.) and Peoria. Tracked budget, developed project management materials for the vendor. t DuPage County (Illinois), County Sheriff- Jail Fiscal Analysis ' Fiscal / Process Analyst Performed fiscal analysis, trend reporting, cost analysis, and best practice research to assist County in determining jail options for housing federal prisoners within current space compared to building a new structure. Performed comparisons and scenarios related to collecting federal per diem fees for housing federal inmates. A� . � Crowe Horwath. Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 107 Lake County (Indiana) Recorder's Office - Information Technology Assessment Conducted interviews with Office staff and compiled data for IT Assessment; produced IT inventory report and assisted in generating recommendations and best practice research. Cook County Department of Corrections - Financial System Process Improvement Collaborated with financial staff in Department of Corrections to document current processes and redesign new procedures to maximize staff resources, eliminate fraud, and comply with applicable auditing standards and correct previous audit findings. Designed processes to improve performance efficiency of inmate discharge, commissary transactions, inmate trust accounts, and inmate payroll and timekeeping. Cook County Disproportionate Minority in Confinement Committee Business Process Analysis & Redesign Facilitated and supported process mapping activities with Cook County Criminal Division Judges, State's Attorney's Office, and Office of the Public Defender to document and analyze processes in the County criminal justice system in order to identify and redesign decision points in the system that may result in the disproportionate confinement of people of color. Large University —Developer Proposal Financial Analysis Financial Analyst Conducted financial analysis activities to assist large University in evaluating the financial portions of 18 construction proposals for the development of a student housing Complex and office building on campus. State of Illinois, Department of Commerce & Economic Opportunity (DCEO) - Grant Monitoring and Reporting Standardization Project Business/Process Analyst Gathered grant program data and conducted interviews and research to assist in drafting standardized grant monitoring, reporting, and accountability policies and procedures. Assisted In implementation and rollout of proposed recommendations. Contributed to policy, procedure, and structural changes throughout the department to increase transparency and accountability while streamlining processes. City Colleges of Chicago - District and College Wide Website Redesign Project Manager, Business Analyst Working with the City Colleges of Chicago to redesign their District site and each of the 7 college sites to promote a comprehensive college system. Assisting with project management for the project. Working with City Colleges to help design new features around careers, programs and courses. Helped lead stakeholder sessions, focus groups, overall analysis, and usability testing. Responsible for leading the content preparation and entry activities for City Colleges. Performed writing for the web and content author training. Indiana Department of Homeland Security - Disaster Housing & Emergency Services Plan Project Manager Project Manager for creation of statewide Disaster Housing and Emergency Services Plan for the state of Indiana, including working with 13 agency stakeholders, managing subcontractor researchers, and leading all aspects of the project and team. �� .; Crowe Horwath. O Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 108 City of Chicago -Board of Ethics Electronic Lobbyist Filing System Project Manager, Business Analyst; Project manager and lead business analyst for the development and implementation of a web -based system, used by Lobbyists to register and file their activity reports regularly. Includes a public portal to help increase transparency as well. Assisted with requirements gathering, logical design, technical writing, and training with users. City of Chicago, Board of Ethics Statement of Financial Interests Electronic Filing System j Website Lead Business Analyst; Project manager and lead business analyst for the development and implementation of a web -based system, used for City employees, commissioners, and election candidates to file Statements of Financial Interests and pay associated fees online, or for members of the public to access Statements via the Freedom of Information Act. Responsible for requirements gathering, assistance with logical design, technical writing, and training with users. City of Chicago - Internet Site I Lead Business Analyst; Assisted with project management for the website project. Worked closely with and facilitated over 40 City departments to help design/organize their department -related pages. Coordinated content gathering and organization for City departments, working directly with City staff to structure content and learn to use the content management system. Provided support to learn the new service -based site structure and tailor content to maximize the site functionality. Supervised and managed creation of training materials, helped lead content management system training, writing for the web training, and other site orientation. ii City of Chicago - Explore Chicago Tourism Website Business Analyst; Developed user guides and training materials for content entry on the Explore Chicago project. Helped prepare for and facilitate training classes for City content contributors. Helped prepare for and conduct user acceptance testing. Provided support to content authors during content entry. l s City of Chicago, Mayor's Office - Stimulus Website Lead Business Analyst; Coordinated content gathering and organization for the City Economic Recovery & Reinvestment Website to track economic stimulus funding. Trained Mayor's Office staff to organize and maintain site content. Supervised and managed creation of training materials. Provided City support for content entry and site maintenance. I City of Chicago, Mayor's Office Mayoral Pages (City Website) Lead Business Analyst; Developed user guides and training materials for content entry into the content management system. Helped prepare for and facilitate training classes for City content 1 authors. Helped prepare for and conduct user acceptance testing. Provided support to content authors during content entry. Lake County (Indiana) Sheriff - Southlake Medical Contract Audit (4 Phases) Assisted forensic accounting investigation breach of contract dispute. Gathered and reviewed . E documentation related to a third -party jail medical services provider. Conducted and documented interviews, tours, and compliance research. Tracked budget and coordinated project activities. Supervised project intern. Managed onsite tasks. Drafted final reports to prepare client for litigation. !J JN Crowe Herwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 109 Profile Neal is the executive project manager and leader of Crowe's Microsoft Dynamics AX Public Sector services delivery. Professional and Industry Experience He has extensive experience in project and engagement management for Microsoft Dynamics AX public sector implementations and experience in lead roles including program and project management, process re- engineering, organizational change management, and in systems, integration, electronic content management and database architecture. Professional Affiliations I Project Management Institute Education and Certifications :r Bachelor of Science - Computer Information Systems i. Ohio State University, College of Engineering Columbus, OH «, Project Management Professional #, \ Crowe Horwatha © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Client Focus: Services: a Microsoft Dynamics AX Public Sector Implementation ;:i Program and Project Management i Process Reengineering and Organizational Change Management o Systems and Process Integration -2t Systems Requirements, Analysis, and Procure ment/Se I ection Systems, Integration, Electronic Content Management Architecture ,t Database and Business Intelligence Analysis, Architecture, and Design a IT Strategy F, IT General and Application Controls >t Independent Verification and Validation :a Grants Management/Grant Accounting Industries: rzi Government — State and Local u PublicSector—Airports, Lotteries, and Transportation Agencies zt Quasi -Governmental Organizations 1 Not -for -Profit a Financial Services ni Manufacturing and Distribution uj1 Private Equity Groups 1 Miscellaneous Management Advisory Services City of Miami 110 Client Listing Chicago Transit Authority Project Manager and Senior Analyst I August 2014 — October 2014 Led a team of analysts to assess the QA process and approach in place (the "current state") for a large, strategic software implementation (Trapeze software) and to provide a report indicating observations of the current state along with recommendations regarding how CTA and Trapeze should perform quality assurance for future project activities including implementation of future software releases. The objective was to generate ideas for improvements to the QA process and approach such that they will ultimately lead to improved results from testing and defect remediation efforts, as well as ultimately a higher quality end solution for CTA. Georgia State Road and Tollway Authority (SRTA) Project Manager I December 2012 — October 2014 Led a team of technical, process, and systems analysts to implement Microsoft Dynamics AX 2012 R2. Led the team in the implementation cycle for the software including operations review and requirements confirmation, prototyping, hardware/software installation, configuration of the software, training, testing, acceptance, cutover, and post -cutover support. City of Columbus (Ohio) Project Manager and Lead Analyst I June 2013 — current Performed project management tasks as part of the overall project management team for the largest implementation of Microsoft Dynamics AX 2012 in the public sector industry to -date. The project management team consisted of the City project manager, the project manager for the primary solution implementation firm, and me. In addition, I led the business process re-engineering, organizational change management, workflow definition, and security design (including internal controls pertaining to segregation of duties). City of Columbus (Ohio)) Project Manager i June 2013 — March 2014 Led a team of technical, process, and systems analysts to assist the City with its implementation of a third -party treasury management solution. Led the team in re-engineering treasury -related business processes from current state to future state, including recommendations pertaining to efficiencies, best practices, internal organization (roles and responsibilities), and internal controls. Provided independent oversight and consultation to the City in its dealings with the third -party solution integrator. Franklin County (Ohio) Children Services Project Manager, IT Assessment and Strategy Co -lead I January 2013 — July 2013 Led a team of IT assessment and IT strategy specialists to perform IT strategic planning for FCCS. Conducted current state assessment, business -IT planning synchronization, and documented a three- year IT Roadmap for the agency. Led a separate team of analysts in process engineering and reengineering activities whereby some existing FCCS processes were analyzed, changed, and documented in -the fiscal and purchasing/contracting areas and some new programmatic processes were developed (i.e., new processes that are not currently performed within program areas). 16�, Crowe Horwath. r; © Copyright 2015 Crowe Horwath LLP ! i www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 111 9i Metropolitan Nashville Airport Authority 1 Project Manager I December 2012 — April 2013 Led a team of technical, process, and systems analysts to implement Microsoft Dynamics AX 2012 R2. Led the team in the implementation cycle for the software including operations review and requirements confirmation, proto-education, hardware/software installation and initial configuration of the software. Led initial stages of the integration design and data conversion planning. Tulsa (OK) Airport Authority Project Manager I September 2012 — September 2013 Led a team of technical, process, and systems analysts to implement Microsoft Dynamics AX 2012. Led the team in a full implementation cycle for the software including operations review and requirements confirmation, proto-education, hardware/software installation, system configuration, system integration, data conversion testing, training, and implementation. Upgraded during project from AX 2012 to 2012 R2. Ip i Franklin County (Ohio) Children Services Project Manager ( July 2012 — June 2013 I Led a team of technical, process, and systems analysts to implement Microsoft Dynamics AX 2012. The keProcurement and Contract Management application will provide Procurement and Sourcing, Inventory Management, Fixed Assets, and Product Information Management functionality for FCCS, including some aspects of vendor management. Led the team in a full implementation cycle for the software including operations review and requirements confirmation, proto-education, hardware/software installation and configuration, testing, training, and implementation. Illinois State Police Bureau of Identification Project Manager I December 2011 — September 2013 Led a team of technical, process, and systems analysts to implement Microsoft Dynamics AX 2012. The NCJTS application will provide general ledger, accounts payable and accounts receivable functionality and will provide the Bureau of Identification with easily accessible accounting information and financial ( management reports in order to provide faster and more consistent service to customers as well as enhanced financial management information. Led the team in a full implementation cycle for the software F including operations review and requirements confirmation, proto-education, hardware/software installation and configuration, testing, training, and implementation. Enterprise Bank and Trust Project Leader, Lead Analyst I April 2012 — September 2012 Led a team of technical, industry, and process analysts to assist EBT with its selection of a Core banking system. Worked with EBT to define its key goals and objectives (and, therefore, its key selection criteria). Oversaw a cross -functional team who gathered and documented functional, technical, and business requirements. Assisted EBT in the creation of an RFP and consulted in the evaluation of vendor responses, the selection of a vendor, and contract negotiations. Columbus (Ohio) Metropolitan Library Project Leader, Lead Analyst I December 2011 — April 2012 Led a team of technical and business process analysts to assist CML with definition of its ECM/Workflow requirements and its procurement of an off-the-shelf ECM/Workflow system. Worked with CML to define its ECM goals and objectives and to document an ECM Strategy/Roadmap defining a three-year plan for ECM technologies. Gathered and documented functional, technical, and business requirements. Assisted CML in the creation of an RFP and consulted in the evaluation of vendor responses, the selection of a vendor, and contract negotiations. 01k Crowe Horwath. ©Copyright 2016 Crowe Horvath LLP . tl www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 112 Franklin County (Ohio) Child Support Enforcement Agency (CSEA) Project Leader, Lead Analyst I September 2011 — December 2011 Led a team of technical and business process analysts to assist CSEA with its procurement of an off- the-shelf electronic document management system. Worked with CSEA to define its EDMS goals and objectives. Gathered an documented functional, technical, and business requirements. Assisted CSEA and Franklin County Purchasing in the creation of an RFP and consulted in the evaluation of vendor responses, the selection of a vendor, and contract negotiations. j Franklin County (Ohio) Children Services Project Leader, Lead Analyst I September 2011 — November 2011 9 Led a team of process analysts in the analysis of financial, administrative, purchasing, and contract management process areas. Created and updated process models, including the introduction of financial controls and process improvements into the processes. ! ' Sonic Automotive Project Leader I March 2011 — August 2011 Led a team of business and technical analysts in the requirements definition and logical design phases i of a project to migrate Sonic Automotive from its current industry -standard CRM platform to an improved, state -of -the art, CRM platform utilizing the MS Dynamics CRM solution as the core solution. Huntington National Bank i Project Leader, Lead Analyst I November 2010. — December 2010 } s Led a team of data analysts and BSA/AML specialists in the analysis of a new (future state) customer due diligence risk scoring model including specifically the data required for the model and the analysis F , of the current systems and data stores to provide the source data. Ohio Capital Corporation for Housing Project Leader, Lead Analyst I August 2010 — December 2011 Led a team of grants management and internal control specialists in the assessment of program management and grants administration requirements. Identified requirements of the program, including applicable federal grant administration rules (e.g. OMB Circulars A-37, A-133). Created report of administration requirements for OCCH, including recommendations for implementing the program. Based on recommendations, assisted OCCH in the creation and implementation of its Internal Control Program. Assisted with the creation of an internal control program including as assessment of the control environment, creation of process controls based on assessed risks, and creation of a monitoring program. BBVA Compass Bank Project Leader, Lead Analyst I July 2010 -September 2010 Led a team of data integration analysts and data architects in the review, assessment, and documentation of the organization's requirements for a new customer analytics data mart to provide the organization with a 3600 view of the customer. Worked with multiple lines of business (commercial, wealth management, consumer, financial services) to define requirements. Created conceptual design for new customer analytics data mart including nearly 90 system interfaces. The Cleveland Foundation t Project Leader, Lead Analyst I July 2010 — November 2010 I e Led a team of process improvement analysts in the review, assessment, and documentation of the organization's requirements for a new back -end management system including finances, accounting, l ! grants management, scholarships management, and customer/donor relationship management. ii qF4 x f �t i i + t .{ Crowe Horwath. www.crowehorwath.com n 'i O Copyright 2015 Crowe Horwath LLP 1_ i 1.. Miscellaneous Management Advisory Services City of Miami 113 Assisted the organization in crafting it Request for Proposal and operating its procurement process including formal vendor selection (scoring of responses, organization of vendor demonstration, and final selection strategies). Large Law Firm Project Leader, Lead Analyst I April 2010 — November 2010 Led a team of process improvement analysts in the review and assessment of a state government's payroll system including its ability to meet unique, new requirements. Delivered assessment report including key findings, analysis of gaps in the current system, alternatives for resolving gaps using different technical approaches, and a detailed assessment of the costs, approach, and timeline for implementing the approaches contemplated. Illinois Action for Children Project Leader, Lead Analyst I April 2010 — June 2010 Led a team of process improvement analysts in the review and assessment of IAFC's purchasing and procurement functions including organizational structure, processes, policies, and controls. Made recommendations to IAFC regarding improvement opportunities, including the organizational impact. Delivered current state and future state process flows in addition to recommendations. BBVA Compass Bank Project Leader, Lead Analyst I March 2010 Led a team of integration and business intelligence analysts to create the design for integration of third - party servicer loans into back -end reporting systems as part of a bank merger and corporate integration. Conducted integration scoping (from a business, systems, and data perspective) and completed an initial design, implementation estimate, and implementation approach. Franklin County (Ohio) Children Services Project Leader, Process Improvement Senior Analyst I October 2009 — January 2010 Managed and worked with a team consisting of auditors and financial process subject matter experts to assess and document current processes related to various financial functions, to document automation recommendations for purchasing functions, to assist with completion of documentation required for purposes of sub -recipient monitoring by the State, and to complete a mock A-133 audit for purposes of analyzing and planning mitigation for potential issues. Electric Reliability Organization Project Manager, Process Improvement Senior Analyst I July 2009 — October 2009 The purpose of the project was to provide the Electric Reliability Organization (ERO) with an evaluation to assist the organization in achieving its objectives with respect to its compliance monitoring and compliance enforcement processes and procedures. The project assessed the ERO for effective implementation of the applicable monitoring, enforcement, registration, and certification standards, including adequate management controls, and identified and documented whether the organization follows its processes and procedures. Managed a team to assess core processes of compliance enforcement, and certification through interviews of employees and inspection of documentary evidence, using criteria found in the program documents as the primary basis for the evaluation. Provided the ERO with an independent Process Evaluation Report aligning with the organization's need for transparency, process efficiency, resource, or other improvement recommendations identified (if any) during the process evaluation. AT l, Craws HOrwath. �E i © Copyright 2015 Crowe Horwath LLP 9 www.crowehorwath.com l Miscellaneous Management Advisory Services City of Miami - 114 Ohio Department of Job and Family Services Project Leader I July 2008 — June 2009 Led a team consisting of project leaders, FileNet architects and analysts, developers, testers, and ( documentation specialists to design and implement a FileNet-based Foster Care Licensing solution. Designed, developed, tested, and implemented the system, including organizational change management functions (communications, training, organizational transition). Hamilton County (Ohio) Department of Job and Family Services Project Leader, Lead Analyst I January 2007 — March 2007, July 2007 — June 2010 Managed and worked with a team consisting of auditors and financial process subject matter experts to assess and document current processes related to various financial functions (e.g. processing transfers, use of cost pools, procurement, subrecipient monitoring, cost recording and A-87 compliance, A-133 compliance, revenue recordation, and shared funding models) and to document process improvement recommendation to improve operational controls, efficiency, and consistency. Used applicable portions of Six Sigma as an industry -standard process improvements framework. Ohio Department of Job and Family Services Project Leader I January 2007 — March 2007, July 2007 — June 2008 Led a team consisting of FileNet architects and analysts, an IT security auditor, and a Novell Identity Management expert to capture and document current and future state business process and technical architecture. The system allows end users to request, via electronic forms, various transactions as they relate to security access to a portfolio of over 100 applications within ODJFS. The system provides workflow -based processes to allow 78,000 annual security requests to be reviewed and signed/approved before automatically performing much of the provisioning via SOA -based interfaces with Novell -based directory services. The automated business processes are designed to meet key IT controls for user provisioning/de-provisioning including Sarbanes-Oxley (COSO) and COBIT. Designed, developed, tested, and implemented the system, including organizational change management functions (communications, training, organizational transition) and environmental change (FileNet P8 3.5 to 4.0 migration) Lexmark International Project Manager, Enterprise Architect I July 2007 — August 2007 Managed and worked with a team of enterprise electronic content management architects to assess Lexmark's direction and approach for adopting and implementing an enterprise solution for ECM. This included an assessment of the ability of ECM technology to meet various short and intermediate-term business needs as well as an assessment of the adoption cycles and architectural transition. Ohio Bureau of Workers' Compensation Project Manager I November 2006 — January 2007 Worked with a team consisting of IT Auditors and system/platform/technology experts to conduct an IT general and applications controls risk assessment. Conducted sessions to interview key IT organizational personnel and application owners to assess levels of compliance with a set of control objectives initially defined by COSO and then augmented for other controls standards such as COBiT and ITIL. Analyzed results and performed extensive risk analysis to determine an overall risk profile. Wrote final assessment report and conducted numerous sessions with BWC organization and IT organization management to present findings and collect feedback. M, Crowe Horwath, li ©Copyright 2015 Crowe Horwath LLP I_ i www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 115 Ohio Bureau of Workers' Compensation Integration Competency Center Manager I July 2004 — October 2005 Managed BWC's Integration Competency Center for the first year of its existence to ensure success in effectively establishing this new unit within the organizational structure. Assisted with architecture and design of a pilot project to connect BWC with OSU Hospitals for the exchange of workers injury claims. Assisted BWC with new standards and direction for their service-oriented architecture and agile real- time enterprise initiatives. Implemented first production MS Sharepoint site at BWC (ICC Knowledge Repository). Ohio Bureau of Workers' Compensation Project Manager and Lead Analyst I March 2004 — June 2004 Implemented an Integration Center of Excellence (Integration Competency Center), which resulted in a new organizational unit with best practices, methods, tools, and templates for implementing integration technology within the company. Worked with the BWC to transfer knowledge to internal staff and to support initial pilot project needs. Assisted with architecture and design of pilot project. Assisted BWC in dovetailing new ICC into other organizational initiatives including their enterprise nervous system, 1 service-oriented architecture, and real-time agile enterprise initiatives. Johnson and Johnson — Health Care Systems y Project Manager, Integration Lead I August 2003 — July 2004 Provided project and lead technical management for the integration portion of the client's initial Siebel project. The goal of the project was to implement Siebel to support call center order -to -cash management processes and to integrate the Siebel front-end with multiple back-office systems including homegrown mainframe applications. Managed a large team including all project planning, tracking, resource management, change management, risk management, issues management, project communication, and quality assurance. All management was done within the context of computer systems validation. Performed lead architect responsibilities in determining and documenting the ! + phased integration architecture. Arrow Electronics Project Manager and Lead Analyst for Integration Center of Excellence I April 2003 — July 2003 Implemented an Integration Center of Excellence, which resulted in a new group with best practices, methods, tools, and templates, for implementing integration technology within the company. Processes were implemented at CMM Levels 2 and 3 proficiencies. Initially supported integration technologies included webMethods Enterprise and Integration Servers, including Trading Networks, RosettaNet, EDI, MQ Series, and CICS Transaction Gateway (CTG), Lexmark International Project Manager, Integration Lead I June 2003 — July 2003 Provided project and technical management for initial phases of the integration portion of the client's initial Siebel project. The goal of the project was ultimately to implement Siebel to support call center processes (call -to -resolution, contracts -to -cash, asset management) and to integration the Siebel front- end with the JDE World back -end. The initial phases of this project included extensive business process modeling, requirements analysis and documentation, and conceptual architecture decisions based on the Siebel, webMethods, and JDE World components, Lexmark International Project Manager I May 2002 — June 2003 Provided project and technical management for the client's initial/pilot webMethods project. The goal of the project was to provide integrations in support of their Product Introduction business process. The project automated the introduction and change to product bills of material and synchronized changes across multiple systems of record. Crowe Horwath.. i t I; © Copyright 2015 Crowe Horwath LLP 1 .a www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 116 (' Agilysys (formerly Pioneer Standard) j Project Manager and Lead Architect I July 2002 — September 2002 Defined, designed, and implemented credit card integrations between custom-built legacy back -end l systems and Verisign using webMethods Integration Server environment. Implemented transactions using Trading Networks for the first time in this company's environment. Implemented webMethods ' best practices and policies. Alticor/Amway Project Manager, Implementation Lead l May 2002 — June 2002 Implemented an Integration Center of Excellence, which primarily resulted in a new group (or department) with best practices, methods, tools, and templates, for implementing integration technology within the company. Processes were implemented at CMM Levels 2 and 3 proficiencies, Initially supported integration technologies including webMethods Enterprise, Integration Servers, and EDI. Rubbermaid Home Products Project Manager I February 2002 — April 2002 Managed project to implement Rubbermaid's intranet web site using Windows Sharepoint, which at the k time was Ohio's first production implementation of Sharepoint for Microsoft. Managed a joint team of !. Crowe and Microsoft consultants to architect, design, and implement the intranet site, including the underlying hardware/software architecture and infrastructure. Rubbermaid Commercial Products Project Manager and Lead Architect I November 2001 — January 2002 Gathered requirements for solution to accommodate electronic bills of lading for distribution and s logistics. Architected and implemented a FileNet-based prototype solution for numerous national I ? warehouse facilities. The solution provides electronic bills of lading and has integrated electronic signature capabilities to allow transportation carriers to sign bills of lading and packing slips. The i electronic signatures integrate into the images stored and managed within the electronic document management system. Barnes Distribution Project Manager and Lead Architect I September 2001 — November 2001 Implemented webMethods 4.6 Integration Server and established operational and support procedures for the new technology. Implemented a solution to connect Barnes with an on-line MRO retail service i by automating business -to -business transactions via webMethods. All transactions are XML -based, secured HTTP real-time transactions. Implemented interfaces to legacy systems within Barnes to get price and availability of parts and to book orders. Thomas Steel Strip, Corus Steel i s Project Manager, Lead Analyst I June 2001 August 2001 Managed the requirements definition and analysis for a complex incentive payment system of both union and non-union workers. Completed requirements definition and architected multiple solution scenarios for a selection process. Recommended a payroll system and a timecard system as portions !" of the overall solution architecture. S I Crowe Horwaltha i © Copyright 2015Crowe Horwath LLP t L; www.crowehorwath.com i Miscellaneous Management Advisory Services City of Miami 117 Caterpillar Lead Analyst I March 2001 —June 2001 Managed the assessment of internal web content management solutions and organizational practices Developed findings and recommendations for improvements to web content management technical solutions and for organizational structure, support, and processes. Keybank Project Manager and Lead Analyst I October 2000 — December 2000 Managed the assessment of B2B architectural solutions including requirements definition, solutions identification, and solution analysis and recommendation. Developed high-level 132B architecture based on recommended solution architecture. { Crowe Lead Analyst I May 1999 — August 2000 Led efforts internally within Crowe to implement and attain CMM Level 2 certification as a company. i Implemented process assurance review procedures to monitor and assure compliance with CMM Level 2 key practice areas. Assisted with the definition, documentation, and rollout of new practices and CMM Level 2 -compliant procedures for requirements management, project planning, project tracking, software configuration management, and software quality assurance. Completed CMM assessor training and completed detailed planning for CMM Level 3 attainment. CNA UniSource Project Manager I May 1999 — December 1999 Managed the design, development, testing, and rollout of a second -generation version of a payroll processor and HR benefits system for a professional employer organization (PEO). This "version 2" product -contained significant upgrades over version 1 functionality, including a restructuring of the user interface. Managed team of eight Crowe and client team members. Responsibilities included cost, schedule, communications, quality, and risk planning and management. The Associates Bancorp - Citigroup Project Manager, Lead Architect I March 1997—April 1999 Helped manage the definition, design, and development of a strategic internet-based branch management system which was designed to run in 1,800 domestic and international branches. The system represents the first strategic internet-based application for the company. The system provides loan quotes and loan origination and servicing functionality. Designed business logic components, the user interface, and architectural system components using object-oriented analysis/ design and relational design. Also managed education and quality assurance functions. Kellogg Company Project Manager I May 1996 — February 1997 Managed the analysis, design, and development of a strategic corporate system that control's nutrition } labeling for all products. The system is an Oracle -based solution that was designed and developed i under Oracle's Designer/Developer 2000 tools. The American Institute of Certified Public Accountants (AICPA) ' Project Manager and Lead Architect I August 1995 — March 1996; September 1993 - March 1994 �- Managed the requirements definition, design, development, implementation, training, and support for a strategic, corporate -wide system that is responsible for collecting and managing fiscal budgeting information from over 70 departments. Trained over 120 users in a three-year period. The budgeting application is a 2 -tier, client -server application written in Visual Basic with a SQL Server database. The application represented the first production client -server application for the company and is still used and enhanced each year. /oN Crowe Horwath. ©.Copyright 2015 Crowe Horvath LLP www.crowehorwath.com Miscellaneous Management advisory Services City of Miami 118 Managed the requirements definition, design, development, implementation, training, and support for two departmental applications. The first application manages fixed assets for the company including asset depreciation and allocation of depreciation expense across cost centers. The second application manages the entry of complex general ledger journal entries by AICPA accountants with an interface to a back -end GL package. National Steel Corporation Project Manager and Lead Architect I April 1994 — July 1995 ' Managed the requirements definition, design, development, implementation, and training for a strategic, corporate -wide system that is responsible for minimizing the company's post -manufacturing costs. The application is used across three divisions to manage costs and manage vendor j relationships related to freight costs, outside processing costs, and outside processor yields. The application is a Powerbuilder application that runs against both SQL Server and DB2 -based relational r data. Managed the requirements definition, design, development, implementation, and training for a high- level decision support system that is responsible for analyzing and reporting profitability for all company { orders, The application is used across three divisions to analyze and manage production costs, customer relationships, and product/market mix with regards to profitability of products sold on an order -by -order basis. The application is a Powerbuilder application that runs against both SQL Server and D132 -based relational data. The Associates Bancorp - Citigroup Architect, Design Lead I January 1992 August 1993 Helped manage the definition, design, development, implementation, and support of a PC-based dealer application which runs in —500 dealerships. The application is a financial quotation system that is responsible for quoting financial terms for potential loans that include capital financing and insurance products. The Windows-based, C++ application was the first production system for the company in a Windows environment and their first C++ -based application. Completed definition, design, development, implementation, and support activities for the application d Crowe Horwath.. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 119 Profile Client Focus: jScott is a partner in the Audit group, and has 22 years of services: experience serving both governmental and nonprofit , Consulting agencies. ug Assurance Performance Auditing OMB Circular A-133 Compliance f t Professional and Industry Experience l! 5,1 Cost Allocation In addition to assurance services, his experience includes Industries: consulting in areas of financial reporting, fund reporting, A- Government 133 compliance, activity based costing, cost allocation, gj Not -for -Profit operations and accounting systems, internal controls, i I budgeting, performance auditing and other agreed-upon procedures. Community Involvement: 4,1 Archdiocese of Indianapolis :=s St Pius X Catholic Church Professional Affiliations i Indiana Youth Institute m American Institute of Certified Public Accountants Indiana CPA Society Government Finance Officers Association NPower Indiana 1 Education and Certifications °i Bachelor of Science, Accounting University of Dayton I Dayton, OH i� Certified Public Accountant (KY) li i 5 _i i M -1 10, Crowe Horwath. www.crowehorwath.com ! © Copyright 2015 Crowe Horwath LLP 1 .> Miscellaneous Management Advisory Services City of Miami Client Listing Government 'n Lexington Fayette Urban County Airport Board (Audit and A133) rJi Louisville Metro Government ,sa Louisville Riverport Authority ru Louisville PARC sa Louisville Capital Projects Corp a Louisville Metro Revenue Commission 1,o Louisville Mass Transit Fund w;i Louisville Police and Fire Pension Funds #_ Louisville Self -Insured and General Government Insurance Trusts um Louisville Regional Airport Authority (Audit and A133) Louisville Water Company (Audit and A133) Louisville Jefferson County Metropolitan Sewer District (Audit and A133) >a IndyGo Public Transportation (Audit and A133) :vq South Bend Public Transportation (Audit and A133) j Gary Public Transportation Indiana Finance Authority (Audit and A133) mi Ports of Indiana (Audit) i Indianapolis Housing Agency (Audit and A133) =i Fort Wayne — Allen County Airport Authority (Audit and A133) ,i Indiana Department of Workforce Development (Advisory) �J Indiana Stadium and Convention Building Authority (Advisory) wi Indiana Department of Education (Advisory) m Indiana Finance Authority (Advisory) =ia Indiana Bond Bank (Advisory) i Indiana Economic Development Corporation (Advisory) ui Indiana Municipal Power Agency (Advisory) Indiana Office of Energy Development (Advisory) ata Indiana Housing and Community Development Authority (Advisory) Not -for -Profit National Collegiate Athletic Association (Advisory) lh:A :u Lumina Foundation for Education a Purdue Research Foundation ,,a Indiana University Foundation (Advisory) m Kappa Gamma Fraternity and KKG Foundation u USA Track and Field y>i US Gymnastics Federation 120 Crowe f`iorwath. www.crowehorwath.com © Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami 121 Profile Mr. Ciminero is a Senior Manager with Crowe's Performance Government group with over 15 years of government and non-profit audit, compliance, and consulting experience. He brings in-depth experience in the field of accounting, assurance, and internal audit procedures and techniques. 1, Professional and Industry Experience ` Project manager for various risk assessment, internal audit, agreed -upon -procedure, and other compliance ° reviews with governmental and nonprofit entities �t Performance of variance compliance reviews related to several governmental entities. i { Financial audits and internal control review i engagements for governmental entities. Documentation and assessment of internal controls over all financial cycles as well as EDP specific controls G for audit and other consulting engagements. Assisting in the development of internal controls to improve efficiency and execution of business ? processes. t [ i Professional Affiliations The Institute of Internal Auditors (IIA) l Member �oj The Association of Certified Fraud Examiners (ACFE) l Member ff The Government Finance Officers Association (GFOA) Member Education and Certifications aR Bachelor of Science, Accounting ,1 Youngstown State University A,\ Crowe Horwath. © Copyright 2015 Crowe 1-Iorwath LLP www.crowehorwath.com Client Focus: Services: n, Audit a Compliance ,,1 Consulting 1 Internal Audit Industries: Government Not -for -Profit t 1" Miscellaneous Management Advisory Services City of Miami Client Listing Government and University Clients Illinois Institute of Technology — Internal Audit Argonne National Laboratory — Internal Audit a United States Department of Treasury — Internal Audit t Illinois Student Assistance Commission — Internal Audit ��i Metropolitan Washington Airport Authority — Internal Audit >> Town of Palm Beach, Florida — Internal Audit v; City of Tarpon Springs, Florida — Internal Audit .,; City of Coral Springs, Florida — Internal Audit u Illinois Office of the Secretary of State — Internal Audit Assessment Chicago Board of Education — Internal Audit and Consulting Children First Fund, Foundation of Chicago Public Schools — Accounting Services Chicago Housing Authority — Intemal Audit and Assurance �zi Chicago Transit Authority - Assurance w Northwestern University — Internal Audit i Northeastern Illinois University— Internal Audit Assessment �ai University of Illinois Chicago - Assurance i West Aurora School District - Assurance Illinois Finance Authority — Internal Audit m Illinois Gaming Board - Assurance Illinois Department of Corrections — Accounting Services Illinois Department of Commerce and Economic Opportunity - Assurance iia LaPorte County, Indiana Consulting _ Chicago Park District F Office of State Auditor, Mississippi 3s� Roosevelt University w City of Chicago Regional Transportation Authority w Pace Suburban Bus >si Metropolitan Water Reclamation District of Chicago ad Numerous Cities, Counties, and School Districts in the State of Ohio Not -for -Profit Clients The YMCA of the USA — Internal Audit u Archdiocese of Chicago — Internal Audit American Dental Association — Internal Audit ;i Community and Economic Development Association of Cook County — Internal Audit ttu North American Electric Reliability Corporation Lakeland Electric St Joseph Seminary, Loyola University — Internal Audit ski Feeding America (formerly America's Second Harvest) — Internal Audit ,o Diocese of Grand Rapids, Michigan 5=;?l Property Casualty Insurers Association of America u Metropolitan Pier and Exposition Authority (MPEA) - Assurance -o The Resurrection Project Mission Investment Fund of the ELCA V1 Chicago Christian Industrial League 122 2 �+v"y Crowe Horwath��' www.crowehorwath.com ©Copyright 2015 Crowe Horwath LLP Miscellaneous Management Advisory Services City of Miami 123 Profile Ms. Ahrend is a senior staff member in the firm's Public Sector Services group. Professional and Industry Experience Ms. Ahrend has eight years of public accounting experience in the area of governmental and not-for-profit accounting. She has training and experience in financial, compliance, and internal audits. While working on these projects she has gathered documentation on internal controls and compliance, assessed the documentation, created and performed testing plans related on the controls and compliance, and prepared reports on rp ocedures performed. Publications and Speaking Engagements &,i Developed and lead Continuing Education Training programs related to GASB Standards Professional Affiliations i American Institute of Certified Public Accountants w� Florida Institute of Certified Public Accountants Education and Certifications Master of Accountancy 1 N University of South Florida i Tampa, FL Bachelor of Science - Accounting Florida State University i Tallahassee, FL (! Certified Public Accountant (FL) Certified Florida Sales and Use Tax Designation 9 I Crowe i"iC7t-I ath. www.crowehorwath.com i� i ©Copyright 2015 Crowe Horwath LLP .. i Client Focus: Services: tt Finance 't Compliance -i Internal Audits Industries: ,i Government Ti Transportation 1 Not -for -Profit 1 1 Miscellaneous Management Advisory Services City of Miami 124 Client Listing Florida Agency for Workforce Innovation Role: Senior Staff On this Internal Control Review engagement, Ms. Ahrend was part of the Crowe team that performed internal control walkthroughs and control testing for Early Learning Coalitions (ELCs) and Regional Workforce Board (RWBs) selected by the Florida Agency for Workforce Innovation (AWI) to assess weaknesses in the organizations' control structures. The procedures were focused on areas related to grant funding provided to these organizations by AWI. For each location where procedures were performed, a finding and recommendations report was provided to AN and the location. City of Fort Worth, Texas Role: Senior Staff, Project Manager As a project manager for the City's Audit Preparation and Comprehensive Annual Financial Report Preparation, she reviewed and performed quality assurance procedures on the City's trial balance for submission to the auditors. Also, as part of the team, she prepared and/or reviewed workpapers and schedules provided to the City's auditors while also acting as a liaison between the City's finance staff and the audit staff. Ms. Ahrend also assisted the City in the preparation of its Comprehensive Annual Financial Report (CAFR). Town of Palm Beach, Florida Role: Senior Staff As part of the Outsourced Internal Audit Service team, Ms. Ahrend met with management, reviewed external reports for the Town, and met with the Town Board to create a schedule of projects for the year related to various departments of functions of the City (e.g., Payroll, IT, Human Resources. Permitting, etc.). She participated in creating and performing procedures to evaluate the policies, procedures, and controls structure related. She also conducted interviews with staff, and prepared a report on observations noted during these procedures. Counties ''i Broward County Municipalities °li City of Lakeland n City of Tampa Special Districts �m Children's Board of Hillsborough County ,z,i Lakeland Area Mass Transit District Hillsborough County Hospital Authority a Hillsborough Area Regional Transit Authority si Various Special Districts in Hillsborough County A-'133 Audits yd Florida Rural Legal Services `,i Florida Baptist Children's Home ti Healthy Start Coalition of Polk, Highlands, and Hardee, Counties, Inc. Pasco Hernando Jobs & Education Partnership Regional Board, Inc. Polk County Workforce Development Board, Inc. �r LifePath Solutions, Inc. oi Archways ti� ; Crowe Herwath, © Copyright 2015 Crowe Horwath LLP Not -For -Profit z, Alliance for Independence " i The Florida United Methodist Foundation, Inc. i Lakeland Chamber Foundation, Inc. w,, Lakeland Chamber of Commerce, Inc. e<i Cigar Family Foundation, Inc. 3 The Tampa Yacht and County Club ,za.i The St Pete Yacht and County Club i Lowry Park Zoo Endowment Foundation, Inc. aj Sun'N Fun Fly -In, Inc. j USA Water Ski Association, Inc. ni Heartland Workforce Investment Board, Inc. o Learning Resource Center, Inc. zi Citrus Cars of Polk County ai Florida United Methodist Conference, Inc. www.crowehorwath.com Miscellaneous Management Advisory Services City of Miami 125 Profile Michael started at Crowe Horwath, LLP in September 2012 and has worked on multiple government, school district, and not-for-profit, as well as commercial and dealership client engagements. Prior to Joining Crowe, Michael gained experience dealing with not-for-profit entities. Professional and Industry Experience Michael has experience with municipalities, school districts and state agencies, OMB A-133 single audit testing, performance audits and commercial and retail dealership audits. Education and Certifications jai Masters of Science, Accountancy �,i Indiana University I Bloomington, Indiana apj Bachelors of Science, Finance lzi Ball State University I Muncie, Indiana /Ok, Crowe Horwath. © Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Client Focus: Services: gra Audit Services Industries: iii Government Higher Education ;: Not -for -Profit o Retail Dealer Miscellaneous Management Advisory Services City of Miami 126 Client Listing County 7,1 Broward County a Miami Dade Transit Municipal joj City of Fort Lauderdale ,,j City of Miami Beach School Districts %','J Fresno Unified School District I Fresno, CA 'ji Elk Grove Unified School District I Elk Grove, CA a Sacramento City Unified School District I Sacramento, CA Vacaville Unified School District I Vacaville, CA ,zu West Contra Costa Unified School District i Berkeley, CA ;7 Hayward Unified School District I Hayward, CA 1 Newark Unified School District I Newark, CA &? Twin Rivers Unified School District I Sacramento, CA an Yuba City Unified School District I Yuba City, CA !j River Delta Unified School District i Rio Vista, CA st Pleasant Ridge Union School District I Pleasant Ridge, CA Placer Hills Union School District I Meadows Vista, CA Crowe Hor watt. i ©Copyright 2015 Crowe Horvath LLP i.� www.crowehorwath.com Miscellaneous. Management Advisory Services City of Miami 127 Profile Alexander is a senior staff member in the Crowe Audit Services group with experience providing assurance services to clients in a variety of industries. Professional and Industry Experience As a senior staff member of the firm, Alex has experience in various engagements, providing audit and assurance services Prior to Joining Crowe, Alex worked as a financial reporting accountant with the Palm Beach Clerk and Comptroller in West Palm Beach, Florida. Professional Affiliations =i Florida Institute of Certified Public Accountants American Institute of Certified Public Accountants Education and Certifications ?=b� Master of Science, Accountancy is Bachelor of Science, Accountancy University of Florida I Gainesville, Florida 3I Certified Public Accountant (CPA) I Florida ,059,', Crowe Herwath. ©-Copyright 2015 Crowe Horwath LLP www.crowehorwath.com Client Focus: Services: i Audit Industries: Government �� Not -for -Profit :. Private Commercial Miscellaneous Management Advisory Services City of Miami 128 Client Listing Government s i Miami Dade County Transit Department 1 Pinellas County 1 City of Tampa 3 t City of Lakeland City of Tarpon Springs City of Fort Lauderdale Commercial ,i Fiightstar Kegel Company Crowe Horwath. ©Copyright 2015 Crowe Horwath LLP Not -for -Profit AVOW Hospice i Hospice of the Florida Suncoast a Florida United Methodist Conference N Cigar Family Charitable Foundation el Jacksonville University www.crowehorwath.com Miscellaneous Management Advisory. Services City of Miami 129 Profile Client Focus: Mischa started with Crowe Horvath, LLP In July 2014 and Industries: has worked on multiple government as well as commercial �u Govemment and employee benefit plan client engagements. Prior to u - Employee Benefit Plans joining Crowe, Mischa gained experience on local municipalities. Professional and Industry Experience Mischa has experience with municipalities, counties, OMB A. 133 single audit testing, performance audits, commercial and employee benefit plan audits. , Education and Certificabons i,U Master of Science, Accounting u University of Central Florida L'I Bachelor of Business Administration, Accounting E�i University of Central Florida a Certified Public Accountant (CPA) I Florida n /)\ Crowe Hormift WWW.crowehorwath.com 0 Copyright 2016 Crowe Horwath LLP ) I Miscellaneous Management Advisory Services City of Miami 130 Client Listing County j Broward County A Broward County Sheriffs Office Ad Port Everglades le Miami Dade Transportation Municipal ,,I City of Fort Lauderdale s,j City of Miami Beach ao City of Sebastian City of Vero Beach ,,h Crowe Horwath, @ Copyright 2015 Crowe Horwath LLP www.crowehorwath.com IN