March 1, 2016mca.dadeschools.net/AuditCommittee/AC_Spec_April_5... · What distinguishes one CPA firm from another are its people. CPA firms are not names, logos, or multi‐ national

Proposal for Professional Auditing ServicesMiami-Dade County Public Schools

March 1, 2016

PROPOSERMoore Stephens Lovelace701 Brickell Avenue, Suite 550Miami, FL 33131

SUBMITTED BYDan O’Keefe, CPA, MBA, CFE

Shareholder [email protected] 800.726-1735

Exhibit 1 Cover Page for Proposal

PROPOSER’S NAME (Name of firm, entity or organization): FEDERAL EMPLOYER IDENTIFICATION NUMBER: NAME AND TITLE OF PROPOSER’S CONTACT PERSON: Name: Title: MAILING ADDRESS: Street Address: City, State, Zip: TELEPHONE: FAX: E-MAIL ADDRESS: ( ) ( )

PROPOSER’S ORGANIZATIONAL STRUCTURE: Corporation Partnership Proprietorship Joint Venture Other (Explain):

IF CORPORATION, Date Incorporated/Organized:

State Incorporated/Organized: States registered in as foreign corporation:

PROPOSER’S SERVICE OR BUSINESS ACTIVITIES OTHER THAN WHAT THIS SOLICITATION REQUESTS FOR:

LIST NAMES OF PROPOSER’S SUBCONTRACTORS OR SUBCONSULTANTS FOR THIS PROJECT:

PROPOSER’S AUTHORIZED SIGNATURE The undersigned hereby certifies that this proposal is submitted in response to this solicitation. Signed By: Date:

Print Name: Title:

Page 51 of 60

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TABLEOFCONTENTSEXECUTIVE SUMMARY ........................................................................................................................ 1

TECHNICAL QUALIFICATIONS .............................................................................................................. 3

Evidence that the team of MSL/SDA/GLSC are legal entities in the State of Florida ............................. 3

Certify that the Team is in Good Standing with the America Institute of Certified Public Accountants and is Independent ................................................................................................................................. 3

Number of Professional Auditing Staff Employees by Employee Classification ..................................... 4

MSL/SDA/GLSC Biographies .................................................................................................................... 4

MSL Professional Development Program ............................................................................................... 7

Engagement Team Members’ CPE Relevant to Governmental Accounting and Auditing for the Past Two Years ................................................................................................................................................ 8

External Quality Control Review ............................................................................................................. 9

Federal or State Desk Reviews ................................................................................................................ 9

Federal or State Disciplinary Action ........................................................................................................ 9

Current Governmental Audits Performed by the Team and References ............................................... 9

Firm’s Expereience with Association of School Business Officals (ASBO) and/or Government Finance Officers Association (GFOA) .................................................................................................................. 10

Describe the Firm’s Procedures in Monitoring the Progress of the Audit and Communicating to the Client ..................................................................................................................................................... 11

Describe the Firm’s Policy, Plans, Procedures or Techniques used to Develop Information for the Management Letters. ........................................................................................................................... 12

Describe the Nature and Extent of IT Audit Techniques ...................................................................... 12

The results of this assessment will be integrated into our audit approach to improve audit efficiency and to further define the manner in which we address identified risk factors .................................... 13

Describe the Firm’s Experience with Auditing Systems ........................................................................ 13

Describe the Firm’s Experience with Auditing Self‐Insured Employee Benefit Programs .................... 13

Audit Approach ..................................................................................................................................... 14

Understanding of MDCPS Internal Control Structure .......................................................................... 19

Information Technology Systems Review ............................................................................................ 20

Availability of Proposer ......................................................................................................................... 21

QUALIFICATIONS OF THE PROPOSER ................................................................................................. 22

Résumés ............................................................................................................................................... 23

PRICE PROPOSAL............................................................................................................................... 39

SMALL BUSINESS ENTERPRISE/MBE PARTICIPATION ......................................................................... 40

REQUIRED FORMS ............................................................................................................................. 42

Exhibit 2 – Affidavit Identifying Authorized Representatives .............................................................. 42

Exhibit 3 – Acknowledgment of Amendments ..................................................................................... 44

Exhbit 4 – Local Business Affidavit of Eligibility ................................................................................... 47

Exhibit 5 – Florida Statutes on Public Entity Crimes ............................................................................ 51

Exhibit 6 – Vendor Experience ............................................................................................................. 53

Exhibit 7 – Anti‐Collusion Statement ................................................................................................... 62

Exhibit 8 – Disclosure of Employment of Former School Board Employees ........................................ 63

Exhibit 9 – Disclosure of Conflict .......................................................................................................... 64

ADDITIONAL INFORMATION ............................................................................................................. 65

Firm’s CPA License ............................................................................................................................... 65

Affirmative Action Plan ......................................................................................................................... 66

Additional Government Audits ............................................................................................................. 69

Peer Review .......................................................................................................................................... 74

MSL Desk Review ................................................................................................................................ 75

EXEC

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SUMMARY

EXECUTIVE

SUMMARY

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EXECUTIVESUMMARY February 29, 2016 Auditor Selection Committee The School Board of Miami‐Dade County, Florida Ladies and Gentlemen: Moore Stephens Lovelace, P.A. (MSL) sincerely appreciates this opportunity to provide you with our credentials and capabilities to serve as independent auditors to the Miami‐Dade County School Board (the District or MDCPS). We have assembled a team of Florida governmental audit professionals with substantial experience in auditing Florida governmental entities and Florida school districts. This team already possesses the necessary prerequisite qualifications and experience to serve as your independent auditors. Our mission is very simple, to meet or exceed your expectations. To put things into perspective, with regard to evaluating and comparing experience of firms, we want to share with you some relevant facts: There are 67 Florida county school districts, plus one statewide virtual school (Florida Virtual

School). Only 30 Florida county school districts and the Florida Virtual School have their annual financial

statements audited by external auditors. The rest are audited by the Florida Auditor General. Of the 30 Florida county school districts audited by external auditors, only about half prepare a

Comprehensive Annual Financial Report (CAFR). In the past five years, only nine CPA firms have performed audits of one or more Florida county

school districts. In the past seven years, MSL has audited eight Florida county school districts: more than any

other CPA firm in the state. All eight of the Florida county school districts audited by MSL prepare a CAFR. In 2014, MSL was selected to audit Florida Virtual School because of our vast experience in

auditing Florida school districts. The facts support our conclusion that MSL has more current experience auditing Florida county

school district CAFRs than any other CPA firm in the state of Florida. Based on past experience, we have developed a pricing strategy which is fair and equitable to our

school district clients.

Because of our extensive experience, we have been battle‐tested. Within the past two years, our school district audits have been reviewed by the Federal Department of Education, the Florida State Auditor General and our Peer Review firm. These reviews resulted in no findings. In addition, when Thomas Reuters asked the AICPA for a recommendation of a CPA with extensive school district experience to co‐author a new audit product, they recommended Dan O’Keefe, leader of MSL’s Governmental Practice Group.

TECHNICAL

QUALIFIC

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TECHNICAL

QUALIFICATIONS

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TECHNICALQUALIFICATIONSEvidencethattheteamofMSL/SDA/GLSCarelegalentitiesintheStateofFloridaMSL is a local Florida corporation that has been in continuous business for over 40 years and has grown to be one of the largest independently owned and operated firms of certified public accountants in the Southeast. We are a nationally recognized CPA firm, serving clients in more than 20 states and 8 countries. Many of our shareholders are nationally recognized specialists in their field of practice. The Firm has offices in Orlando, Miami, Tampa area, and Tallahassee. S. Davis & Associates, P.A. (SDA) is one of the largest minority‐owned certified public accounting and consulting firms in the southeastern United States. They have been an established firm in Florida since March 1991. SDA has offices in the cities of Miami, Hollywood, Palm Beach and Tallahassee. GLSC & Company, PLLC (GLSC) is a properly licensed state of Florida professional association that has been in business for 30 years. GLSC’s assigned key professional staff are qualified to perform governmental audits. With the equally important goals of serving our clients’ best interest while remaining locally owned and autonomous, the Firm has chosen to be affiliated with BKR International. BKR International is an association of independent CPA firms that provides a worldwide network of accounting and business advisors from 135 accounting firms in 70 countries. This affiliation gives them access to 56 CPA firms in the United States with expertise in governmental accounting, auditing, and information technology. Refer to Tab 7 page 65 for each Firm’s Florida Certified Public Accountant Licenses.

CertifythattheTeamisinGoodStandingwiththeAmericaInstituteofCertifiedPublicAccountantsandisIndependentMSL is a member in good standing of the AICPA and the AICPA’s Private Companies Practice Section (PCPS), Peer Review Program (AICPA PRP), National Peer Review Committee (National PRC), Center for Audit Quality (CAQ), Employee Benefit Plan Audit Center (EBP), and the Governmental Audit Quality Center (GAQC). MSL and all of its individual offices are also members in good standing of the Florida Institute for Certified Public Accountants (FICPA). SDA and all of the firm’s CPAs are properly licensed as CPAs and are members in good standing with both the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants. GLSC and all of its CPAs are properly licensed as CPAs and are members in good standing with both the AICPA and the FICPA. MSL, SDA and GLSC partners, shareholders and employees are independent of the Miami‐Dade County School Board, as defined by auditing standards generally accepted in the United States of America, U.S. General Accounting Office’s Government Auditing Standards, issued by the Comptroller General of the United States and the Rules of Florida Board of Accountancy.

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NumberofProfessionalAuditingStaffEmployeesbyEmployeeClassificationAttachment A and the brief job descriptions for MSL /SDA/GLSC can be found in Tab 7. MSL’s Equal Employment Policy Equal Employment Opportunity has been, and will continue to be, a fundamental principle at MSL, where employment is based upon personal capabilities and qualifications without discrimination because of race, color, national origin, religion, sex, age, disability, or any other protected characteristic, as established by law. This policy of Equal Employment Opportunity applies to all policies and procedures relating to recruitment and hiring, compensation, benefits, termination, and all other terms and conditions of employment. SDA Equal Employment Policy SDA is an equal opportunity employer. SDA does not discriminate as to gender, race, color, creed, national origin, age or handicap in regards to our obligations, work and services provided. GLSC’s Equal Employment Policy In order to provide equal employment and advancement opportunities to all individuals, employment decisions at GLSC will be based on merit, qualifications, and abilities. GLSC is an equal employment opportunity employer and does not discriminate against any person because of race, color, creed, religion, sex, national origin, disability, age, genetic information, or any other characteristic protected by law (referred to as “protected status”). This nondiscrimination policy extends to all terms, conditions, and privileges of employment, as well as the use of all company facilities, participation in all company‐sponsored activities, and all employment actions, such as promotions, compensation, benefits, and termination of employment.

MSL/SDA/GLSCBiographiesWhat distinguishes one CPA firm from another are its people. CPA firms are not names, logos, or multi‐national extravaganzas. They are groups of qualified professionals who have developed areas of specific industry specialization, whose mission is to provide quality service to their clients. Through the networking of specific talents, today’s progressive CPA firms can offer a diverse array of industry specializations. Our commitment to serve you is the driving force in forming the strongest possible team of professionals with governmental experience available in the state of Florida. All engagement team members are committed to the timeline proposed. We are proposing a team of the strongest resources of our professional staff who will act as an extension of your audit staff. Our audit team will include two highly experienced shareholders, who are both certified fraud examiners, , a highly experienced manager, and two highly experienced IT specialists, all who have dedicated a substantial part of their professional careers working in the public sector. To ensure that you receive excellent service, you must have excellent professionals serving you. The following pages contain brief biographical information for the Team who will diligently serve MDCPS. The complete résumés can be found at Tab 3.

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MSLTEAMMEMBERS

Dan O’Keefe CPA, MBA, CFE Engagement Shareholder Dan O’Keefe has over 40 years of governmental, nonprofit, and public accounting and auditing experience. He serves on the Board of Directors and heads up the MSL’s Governmental Practice Group. Dan is the primary point of contact for all field inquiries. Dan understands the challenges that MDCPS is currently faced with and, most importantly, he understands how to deliver services and manage the Firm’s resources to meet the needs of MDCPS. Considered one of the most experienced governmental auditors in the state of Florida, he will be responsible for all phases of the audit and will be the single individual responsible for making certain that all of District’s needs are met and quality services are provided. He will also be the final decision‐maker on all technical issues that arise during the conduct of the engagement. Dan also has extensive experience in the issuance and refunding of conventional and tax‐exempt debt obligations and is well‐known in the financial community. Dan recently served on the editorial committee of the AICPA for the State and Local Government Audit Guide, State and Local Government Risk Alerts, and the State and Local Government Financial Statement Disclosure Checklist. Dan has provided audit services to eight Florida school districts and the Florida Virtual School.

Bill Blend, CPA,CFE Concurring Shareholder Bill Blend has over 20 years of experience in public accounting and performs audits on over 40 governmental entities. He will perform a complete technical review of the engagement to ensure that all professional standards and quality control procedures have been followed. Bill will also assist in resolving any complex technical issues that arise during the engagement. Bill has substantial experience in planning, performing, supervising, reviewing, and preparing financial statements related to the audits of governmental entities subject to Government Auditing Standards and Federal Single Audit requirements. He also has experience in revenue bond covenant compliance. Bill has provided audit services to eight Florida school districts and the Florida Virtual School. Joel Knopp, CPA Engagement Manager Joel Knopp is a Manager at MSL and a member of the Firm’s Governmental Practice Group. Joel has over 17 years of experience in accounting and auditing and works primarily with governmental clients. He has substantial experience in planning, performing, supervising, reviewing, and preparing financial statements related to the audits of governmental entities and not‐for‐profit organizations subject to Government Auditing Standards and Federal Single Audit requirements. He has managed the audits for seven Florida school districts. Eddy Castaneda, CPA, MBA Engagement Supervisor Eddy Castaneda is a member of the Firm’s Governmental Practice Group. Eddy has extensive experience performing governmental risk‐based audits, examinations, reviews, internal/operational audits, and compliance work for governmental entities.

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MSLTEAMMEMBERS(Continued)Chris Ghosio, CCNP, CCDA, TMCSM, TMCSE IT Specialist, Maxis 360 Chris Ghosio will serve as IT Support for this audit engagement. He is CEO of Maxis Networks, an associate firm of MSL, and will serve as a sub‐consultant on this audit engagement. He has over 30 years’ experience performing IT audits and consulting, including governmental experience. . Chris has performed IT audit services on eight Florida school districts. George Grachis,, CISA, CISSP IT Specialist, Maxis 360 George Grachis will serve as IT Specialist for this audit engagement. George has over 26 years’ experience, including Information Security and CISA and CISSP certifications. He provides IT security assessments of all of MSL’s governmental clients. George has performed IT audit services on six Florida school districts

S.Davis&Associates,Inc.Shaun Davis, CPA Engagement Partner Shaun Davis will serve as the Single Audit engagement manager. Shaun has over 25 years’ experience, Mr. Davis oversees all aspects of the firm’s business. He has worked with clients in a range of areas, including nonprofit, real estate, public utilities, employee benefit plans and banking Heather Sinclair Young, CPA, MBA Engagement Manager Heather Young will serve as an engagement supervisor. Heather has over 15 years of experience in public accounting with over ten years of governmental and not‐for‐profit auditing experience, including the audits of public school districts. Heather’s pertinent financial statement audit, single audit and special services experience has been attained in the governmental industry. Sharon Clayton‐Saturne Engagement Accountant Sharon Clayton‐Saturne will serve as a staff accountant. She has over 20 years of combined public and private experience in the accounting and audit field, including serving in her former position as an Audit Supervisor with Deloitte & Touche. Sharon’s governmental audit experience includes planning, performing, supervising, review and preparing financial statements for financial statements and single audits.

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GLSCandCompany,PLLCPablo Llerena, CPA Engagement Partner Pablo Llerena will work with MSL in the planning stages, supervise the GLSC staff, and ensure scheduling commitments are met. He has over 35 years of governmental auditing experience. Nicole Alvarez, CPA Engagement Senior Accountant Nicole Alvarez will work with MSL as a senior accountant for the engagement. She has been with GLSC since 2010 and received her Florida CPA license in 2014. Nicole is responsible for supervising staff, planning audits, reviewing documentation for compliance requirements and completeness, and reviewing financial statements and all reports issued by the firm for accuracy, completeness and preparation in accordance with profession standards and firm policy. Yadira Puga, CPA Engagement Staff Accountant Yadira Puga has been with GLSC since 2013 and will serve as a staff accountant for the engagement. She has assisted with the completion of audit engagements, including developing audit plans to define the overall audit strategy, preparing financial statements and all reports issued by the firm in accordance with professional standards and firm policy.

PotentialImpairmentsofIndependenceNeither MSL as the firm or any employees have any potential impairments of independence, as defined by the AICPA. Neither SDA as the firm or any employees have any potential impairments of independence, as defined by the AICPA. Neither GLSC as a Firm or any employees have any potential impairments of independence, as defined by the AICPA.

MSLProfessionalDevelopmentProgramAll members of MSL’s governmental team and all audit staff members assigned to this engagement, regardless of their individual roles of responsibility, are in compliance with the CPE requirements set forth in GAGAS issued by the Comptroller General of the United States. In addition, we are in compliance with the applicable provisions of the Florida Statutes that require CPAs to meet CPE requirements prior to proposing on governmental audit engagements. It is our objective to provide our professional staff at least 50 hours of comprehensive CPE each year. This is accomplished by attending seminars throughout the United States and is reinforced through in‐house training. Our training programs are often open to our clients at no charge, so you can also fulfill some of your CPE requirements throughout the year. Our Firm offers 16‐24 hours of CPE during the year to our staff and clients at no charge. In addition to attending continuing education programs, several members of our professional staff have been recognized for their knowledge and expertise in our profession. Members of the engagement team

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have taught governmental accounting and auditing for the AICPA, FICPA, FGFOA, and GFOA. Additionally, they have developed CPE sessions specific to client needs and have participated in the instruction of these sessions. Dan O’Keefe is recognized as one of the top public sector instructors in the state of Florida and is also well‐known on a national level. He has written numerous courses on various subjects related to governmental accounting and auditing. In addition, he is an adjunct professor at the University of Central Florida and the University of West Florida.

Bill Blend is often asked to speak at training sessions for the FICPA, FGFOA and at various MSL training events. Bill is one of only a few CPAs in the state who is qualified and teaches the FICPA required ethics class, including a class specifically developed by the FICPA for governmental ethics. As a Certified Fraud Examiner, Bill also teaches fraud sessions for the FGFOA, as well as at client training sessions. Joel Knopp has also been asked to speak at training sessions for the FGFOA, FSFOA, FASBO, and at MSL training events on topics related to various governmental accounting and auditing issues, including Single Audit and GASB updates. Eddy Castaneda has also been asked to speak at MSL training events on topics related to various governmental accounting and auditing issues, including Single Audit and GASB updates.

EngagementTeamMembers’CPERelevanttoGovernmentalAccountingandAuditingforthePastTwoYears

Team Member COURSE Hours

Dan O’Keefe Government, Accounting & Auditing 200

Bill Blend Government, Accounting & Auditing 150

Joel Knopp Government, Accounting & Auditing 135

Eddy Castaneda Government, Accounting & Auditing 95

Pablo Llerena Government, Accounting & Auditing 112

Nicole Alvarez Government, Accounting & Auditing 116

Yadira Puga Government, Accounting & Auditing 68

Shaun Davis Government, Accounting & Auditing 50

Heather Sinclair Young Government, Accounting & Auditing 136

Sharon Clayton‐Saturne Government, Accounting & Auditing 112

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ExternalQualityControlReviewQuality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. We are formally dedicated to that commitment.

Our Firm recognizes the long‐term significance of developing a formal quality control program. In an effort to continue to maintain the standards of working excellence required by our Firm, we are members of the Private Companies Practice Section (PCPS), the Center for Audit Quality (CAQ), and the Governmental Audit Quality Center (GAQC) of the AICPA. To be a participating member firm, you must obtain an independent compliance review of your firm’s quality control policies and procedures every three years to ascertain compliance with existing auditing standards on the applicable engagements. The scope of the peer review is comprehensive, in that, it specifically reviews the quality control policies and procedures of the participating firm’s accounting and auditing practice, including its work product in various client industries. We believe that our commitment to the program has been rewarding not only to our Firm, but primarily to our clients.

The external, independent peer review of the elements of our quality control policies and procedures performed by an independent certified public accountant selected by the AICPA provides both us and our clients with the assurance that we continue to conform to the standards of the profession in the conduct of our accounting and auditing practice.

Our Firm has undergone successful peer reviews since participation in the program. We take quality control seriously. We understand our responsibility in providing you with auditing services that meet or exceed the professional standards established by the AICPA, U.S. GAO, U.S. OMB, Florida Attorney General, and Florida Board of Accountancy. Refer to Tab 7 page 72 for our most recent peer review report for the period ended June 30, 2014, which included a review of specific governmental engagements performed by MSL. It should be noted that no comments were made as a result of this review.

FederalorStateDeskReviewsDuring the past three years, MSL had a review of our workpapers by the U.S. Department of Education. This review was done on a random basis by the Department. We are proud to let you know that the review resulted in no findings. Refer to Tab 7 page 73 for a copy of the reviewer’s report. We have had no other state desk reviews or field reviews of our audits during the past three years.

FederalorStateDisciplinaryActionOur Firm has no action, lawsuit, proceeding, inquiry, investigation, at law or equity before or by a court, governmental agency, public board or body, pending or, to the best of our knowledge, threatened, which would in any way prohibit, restrain or enjoin the execution or delivery of our obligations or diminish our obligation, or diminish our financial ability to perform the terms of the proposed contract.

CurrentGovernmentalAuditsPerformedbytheTeamandReferencesOn the next page is a listing of MSL’s school districts audits. To review our listing of other governmental clients, refer toTab 6 pages 53‐61.

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Client Name Services

Performed Years of Audit

Annual Budget

Contact Name Contact Title

Contact Information

School Districts

School District of Brevard County

Annual Audit 2014‐2017 $457 million

JoAnn Clark Director of Financial Services

(321) 633‐1000 2700 Judge Fran Jamieson Way

Viera, FL 32940‐6601 [email protected]

School District of Broward County

Annual Audit 2007‐2011 $3.5 billion

Patrick Reilly Dir. of Financial Reporting

(754) 321‐8250 600 S.E. 3rd Avenue, 8th Floor, Fort Lauderdale, FL 33301

[email protected]

School District of Escambia County


Terry St. Cyr Asst Supt for Finance & Bus

Svcs

(850) 469‐6122 75 North Pace Boulevard Pensacola, FL 32505

[email protected]

School District of Manatee County

Annual Audit/Internal Accounts Audit

2014‐2018 $627 million

Rebecca Roberts Chief Finanical

Officer

(941)‐708‐8770 215 Manatee Avenue West

Brandon, FL 34205 [email protected]

School District of Osceola County


Mercado Migdalia Director of Finance

(407) 870‐4600 817 Bill Beck Boulevard Kissimmee, FL 34744

[email protected]

School District of Pasco County

Annual Audit 2011‐2014 $1.1 billion

Joann Millovitsch

Finance Director

(813) 794‐2268 7227 Land O'Lakes Boulevard

Land O'Lakes, FL 34638 [email protected]

School District of Seminole County


Ryan Ossowski Finance Director

(407) 320‐0050 400 E. Lake Mary Boulevard

Sanford, FL 32773 [email protected]

School District of Volusia County

Annual Audit 2008‐2010 2011‐2015

$800 million

Bertie Trawick Finance Director

(386) 734‐7190 P.O. Box 2118

DeLand, FL 32721‐2118 [email protected]

Florida Virtual School & Foundation


John Pavelchak Chief Finance

Officer

(407) 513‐3460 2145 Metrocenter Boulevard, Ste. 200

Orlando, FL 32835 [email protected]

Firm’sExpereiencewithAssociationofSchoolBusinessOfficals(ASBO)and/orGovernmentFinanceOfficersAssociation(GFOA)Our experience in working with clients who have participated in the Certificate of Achievement for Excellence in Financial Reporting program is, we believe, second to none. The following (from the 2014 program results, as posted on the Government Finance Officers Association website) are clients who participate in the program, and with whom we have worked during the past few years:

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MSL Governmental Clients

School Districts

Brevard County Osceola County Seminole County

Broward County Pasco County Volusia County

Escambia County

Counties

Broward County Lake County Seminole County

Citrus County Osceola County Volusia County ‐ Clerk

Authorities

Central Florida Expressway Authority

Greater Orlando Aviation Authority (GOAA)

Miami‐Dade Expressway Authority

Tohopekaliga Water Authority

Municipalities

Altamonte Springs Indian Rocks Beach Pembroke Pines

Apopka Kissimmee St. Cloud

Casselberry Leesburg Sanford

Cocoa Beach Mt. Dora Tampa

Daytona Beach Orlando Venice

Dunedin Palm Bay Winter Park

Gulfport

The MSL/SDA/GLSC Team will assist MDCPS in complying with changes in reporting requirements to remain in conformity with Generally Accepted Accounting Principles, including technical assistance in the preparation of new statements and footnote disclosures.

The MSL/SDA/GLSC Team will assist MDCPS in responding to and making recommended changes as presented by the GFOA on the prior year’s Certificate of Achievement for Excellence in Financial Reporting. MSL has assisted over 30 governmental entities in this area. GLSC has assisted all of its past and present clients participating in the GFOA Certificate of Achievement for Excellence in Financial Reporting Program (CAFR) to qualify for this award. MSL, SDA and GLSC are proud to state that all of the financial statements they have reported in the certificate program have been awarded with the Certificate.

DescribetheFirm’sProceduresinMonitoringtheProgressoftheAuditandCommunicatingtotheClientMSL has recently developed an innovative tool for monitoring the progress of our audits and communicating with our clients, as well as our own audit personnel, to more effectively manage the many requests for information necessary to conduct an audit. COIN (“Client Online Intelligent Network”) is a secure, web‐based storage area that allows auditors to post requests for pre‐audit information and for client personnel to respond (most often via attachments).

As needed, client personnel can ask clarifying questions and submit requests/responses and reply to questions/answers. All documents are maintained in an easy‐to‐access website, and COIN requests can

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be tracked by assigned individual, status, due date, and completion date; both client and audit management are easily able to monitor the progress and quickly address any issues in the audit information request/response process.

COIN offers clients improved efficiency, effectiveness, and auditor/client communication because it:

Provides one place to post all information requests/responses, thus eliminating missing or repeated requests;

Enables clients to ask questions regarding requests, the answers to which are automatically saved;

Has the ability to allow client management to easily review completed responses before submission;

Has the ability to display the status of all requests by status, due date, completion date, and assigned responder;

Is accessible at all times, to both client and MSL personnel, from any web‐connected computer; and

Uses an encrypted connection to send documents, avoiding shipping or faxing expenses and e‐mail security risks.

DescribetheFirm’sPolicy,Plans,ProceduresorTechniquesusedtoDevelopInformationfortheManagementLetters.Our value as external auditors is directly proportional to the quality of our communication with management and the District. We will explore audit approach alternatives together, and utilize the knowledge and expertise of your organization’s accounting personnel to maximize efficiency and minimize internal staff disruptions. We will vigorously pursue the active exchange of ideas between MSL and Miami‐Dade County School District.

The engagement shareholder and the engagement team will be actively involved in all facets of your audit. They will maintain close communication with management throughout the year and will keep it apprised of the progress of the audit and current developments that require immediate attention.

It is our policy to discuss all potential comments with management in draft form prior to the issuance of our management letter. The purpose of this procedure is to ensure that all pertinent facts and circumstances have been considered.

We will communicate with you frequently during the course of the engagement to discuss the progress and advise you of our findings. We appreciate the importance of this process, and we do not want any surprises when we issue our reports. We would be available to meet with the Board of Directors to present our audit reports and management letters.

DescribetheNatureandExtentofITAuditTechniquesAs part of our audit, we routinely perform analyses of our clients’ computer‐based financial management systems. To accomplish this, we incorporate a unique two‐professional system. A seasoned auditor and an Information Technology Specialist perform this analysis together. We believe this approach is unique because the use of two professionals enables us to assess not just your IT system functions, but also how those functions directly affect your accounting and reporting systems. Our goal is to ensure that both are functioning properly.

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Examples of computer controls that will be reviewed include the following:

Information Security ‐ The information security function is responsible for the administration and maintenance of a client’s information security program, including both physical and logical security. The primary goal of such a program is to ensure that access to programs, data, on‐line transactions, and other computing resources is restricted to authorized users. Our review of general computer controls in the information security area will include an appropriate consideration of the level of security that is adequate for a particular processing environment and the availability of access control mechanisms in that environment.

Systems Acquisition, Development, and Maintenance ‐ Systems development personnel are responsible for the selection and/or design, programming, and maintenance of the application systems processed to meet the needs of the various users. Our audit procedures are designed to ensure that application programs are designed, implemented, and maintained according to management’s intentions and in accordance with industry‐accepted practices.

Computer Operations ‐ The computer operations department is responsible for the day‐to‐day processing activities of the systems and ensuring that jobs are scheduled and processed in accordance with established routines. It is also responsible for the physical control of data stored on portable media and timely, accurate distribution of reports to users. Our review will be to test that these control procedures were effective throughout the year.

The results of this assessment will be integrated into our audit approach to improve audit efficiency and to further define the manner in which we address identified risk factors

DescribetheFirm’sExperiencewithAuditingSystemsOur team’s skilled audit resources utilize a holistic approach in auditing the security of ERP systems such as SAP. Our approach allows us to focus on the many different layers involved in the security of a SAP system including:

Network Security Database

Hardware Interface Controls

Operating System BASIS Module

Change Management System Core modules

DescribetheFirm’sExperiencewithAuditingSelf‐InsuredEmployeeBenefitProgramsMSL has extensive experience auditing self‐insured employee benefit programs of local governments. The majority of our county and school district clients maintain internal service funds to account for various self‐insured employee benefit programs, and those funds are included in our audits. For the School District of Escambia County, we issue a separate audit opinion on stand‐alone financial statements for the District’s self‐insured employee benefit trust fund. For post‐employment benefits, many of our existing governmental clients have defined pension plans, defined contribution plans, or contribute to the Florida Retirement System. In addition, all of our governmental clients are subject to the accounting reporting requirements for other post‐employment benefits (OPEB). Several of our clients have set up separate trust funds to account for OPEB contributions and benefit payments. All of the audit team members assigned to this engagement have worked on governmental clients with self‐insured employee benefit plans. We believe we have the prerequisite skills needed to audit the School Board’s self‐insured employee benefit plans and the related financial statement disclosures.

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AuditApproach

ScopeofServicesThe MSL/SDA/GLSC Team has read and understands the scope of work and tasks requested by MDCPS starting in Section 2.0 of the RFP. The MSL/SDA/GLSC Team shall provide an annual examination to MDCPS for the fiscal years ending June 30, 2016, 2017, and 2018, which will include a financial audit, review of internal controls, data processing review, management letter, financial reports and single audit. MSL acknowledges that we will provide continuing education seminars for at least 16 hours to MDCPS employees. MSL also understands that there are additional services that may be requested with a schedule of fees that shall be negotiated at the time, for a not‐to‐exceed amount calculated in accordance with the rates proposed.

OverallExperienceOur audits of the School Boards of Brevard County, Broward County, Escambia County, Manatee County, Osceola County, Pasco County, Seminole County, and Volusia County and other large governmental audits include a wide range of services, including application of special compliance audit procedures set forth by the State Auditor General for school boards, and special reports.

Our risk‐based approach includes a review of all major financial systems of the entities audited to identify key controls. A combination of walk‐throughs and tests of controls are performed for all significant areas. Our audit team reviews all key documents, such as minutes of the Board and significant agreements governing both financial and compliance aspects of operations. The resulting risk assessment is documented in our written audit programs for each area.

Compliance testing performed for these entities is vital to our audit approach. All areas required to be tested by the Auditor General (such as adherence to investment policies, etc.), as well as all financially significant compliance requirements, as outlined in the Florida Statutes and applicable internal policies, are tested. Thus, compliance with the proper recording and expenditure of all significant revenues, compliance with budget adoption and amendments, and compliance with restrictions of fund balances are examples of areas tested.

Most large, local governments we audit have significant federal and state grants. Our audit includes a comprehensive single audit in accordance with both OMB Circular A‐133 and the Federal Single Audit Act. These procedures are coordinated with the audit of the financial statements to eliminate redundancy, where possible, and streamline our audit process.

Our Information Technology Specialists are involved in the audit process as well. Their role is to gain an understanding of the computer operations through reviews of documentation for all significant processing systems. They also perform walk‐throughs of the various information technology departments and assess any potential control weaknesses in the computer operations, with emphasis on security risk assessments.

We also have the opportunity to provide numerous other services for our governmental clients, such as the calculation of their arbitrage rebate, stand‐alone financial statements for their enterprise operations, and consultation on a wide variety of technical matters, such as bond issues and various compliance issues. The level of assurance desired or required dictates the form of these reports.

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The scope of our audit is directed primarily towards the expression of an opinion on the MDCPS’s basic financial statements. If it becomes evident that an unmodified opinion cannot be rendered on your financial statements, you will be promptly notified of the circumstances surrounding our findings. If, for any reason, we are unable to complete the audit or if we determine that we are unable to express an opinion, we will decline to express an opinion or may not issue a report as a result of the engagement, as required under the applicable professional standards.

EngagementMethodologyMSL has invested a substantial amount of resources in developing a state‐of‐the‐art audit platform that is 100% electronic, paperless, and full of audit tools readily available to our professional staff. Our system is maintained 24/7 by dedicated Information Technology Specialists. Our central file room and extensive library of technical reference materials can be accessed from anywhere in the world using the Firm’s laptops assigned to our professional staff. Gaining an understanding of the School Board’s significant processes and key controls is pivotal to the MSL approach. This understanding allows us to design appropriate tests of these key controls to maximize audit efficiency. For areas where testing supports that controls are operating as designed, we can limit substantive procedures to confirmation, analytical procedures, and tests of balances. The selection of the mix of procedures is determined by the original risk assessment performed in the initial planning stages of the engagement. Analytic procedures are incorporated into the planning, wrap‐up, and detail test of balance phases of the audit. Analytical procedures are used during initial planning to identify variances between prior years and budget that may indicate greater risk and, therefore, warrant gaining a further understanding of the underlying transactions. Analytics can be used to test balances where a reasonable expectation of the underlying relationship is readily determinable. Final analytics allow our auditors to evaluate the overall audit approach to ensure that our procedures support the fluctuations between material account balances. When detailed tests of balances are used during the audit, our professionals have several data selection tools at their disposal. These include random selection generation tools, as well as data extraction software that can isolate information within the School Board’s general ledger based on specific test selection criteria. The combination of these software tools allows our audit approach to adjust our testing criteria for increased risk of misstatement. Thus, the accuracy of conclusions drawn from these procedures is significantly increased. In addition to a risk‐based approach, MSL’s methodology focuses on integration of financial and compliance goals throughout the engagement process. Dual purpose testing allows financial statement objectives to be met, while testing for specific compliance components of the audit. Financial statement compliance, such as adherence to purchasing procedures and investment policies, as well as single audit‐related compliance objectives are integrated, where possible, to reduce duplication of procedures. We believe that the overall integration of our audit approach will provide the School Board with an efficient audit that meets industry technical standards and allows for minimal disruption to the personnel of the School Board.

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ProceduralApproachAs in all audits, the opinion expressed on the fairness of the financial statements is reached by the process of evaluating the evidence gathered in the course of the audit. Our primary function is to gather competent evidential matter which corroborates the assertions made by management in the financial statements. The principal techniques used to acquire evidence on which the expression of our opinion is based are as follows:

◦ Examination (inspection) ‐ One of our principal objectives is to substantiate the authenticity of various recorded figures and entries. Evidence of such authenticity of the School Board’s information is typically gathered by reference to documents pertaining to the transaction that occurred. Therefore, procedures are implemented to gather evidence to support the financial statement assertions regarding the existence of recorded assets, liabilities, and fund equity components at year‐end.

◦ Confirmation ‐ The process of confirmation is closely related to that of inspection, but is used to obtain supporting evidence by direct requests from third parties, rather than by reference to items of evidence readily available.

◦ Observation ‐ To ascertain compliance with certain prescribed procedures, we will frequently use the technique of observing your financial operations. These procedures can be implemented to gather evidence to support the financial statement assertions regarding the completeness of selected account balances and transactions included in the financial statements.

◦ Verification ‐ Generally, all of our activities related to the formulation of an opinion on your financial statements are referred to as verification procedures. However, specific tasks are performed to support the specific financial statement assertions regarding the:

accuracy of recorded balances and related account classifications;

valuations of account balances based on generally accepted accounting principles; and

cut‐off procedures employed by management to consistently record all transactions in the appropriate accounting period(s).

◦ Inquiry ‐ In all audits, substantial information is gathered by direct inquiry of your personnel. Through inquiry, we can ascertain the duties performed by given individuals or, by carefully phrased questions, we are able to ascertain that those individuals are properly carrying out the responsibilities assigned to them. We can also ascertain specific information about selected accounting items or transactions to support decisions made by management personnel when other corroborating evidence is not readily available.

◦ Analytical Review ‐ The redirection inward of part of our auditors’ attention, stressing your particular accounting system and the manner in which it develops reliable financial information, is accompanied by a more intensive study of the resulting financial figures themselves. Our auditors perform analytical review procedures to ascertain that the recorded figures “make sense,” by being consistent with each other and with known external changes that are taking place. Changes from the previous year, or even month‐to‐month changes in the financial figures, as well as changes in ratios between various figures, are analyzed to ascertain that they are logical and reflect changes in operations or financial position that are known to have occurred.

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We believe that our audit approach is a positive approach, which maximizes the efficiency and effectiveness of the audit. Our audit programs are “tailor‐made” for each engagement to enhance our ability to provide quality professional services and to produce results that are qualitative in nature. Our specific audit procedures are principally oriented toward determining the efficacy of the intended internal controls, ascertaining whether they are actually functioning as planned, and testing the final accounting results to determine that they are, in fact, sufficiently reliable and accurate to support the expression of a favorable audit opinion.

AuditSamplingAudit sampling is the application of an audit procedure to less than 100% of the items within an account balance or class of transactions for the purpose of evaluating some characteristic of the balance or class. Our auditors use sampling procedures extensively to obtain satisfactory audit evidence. Those sampling procedures routinely include statistical and non‐statistical sampling based upon:

the overall objective of the sample; the sample size; and

the nature of the sample population; the significance of the anticipated results.

the nature of the item(s) being examined and the proposed outcome of the sample results;

Ordinarily, the significant portions of the sampling expected to be performed are identified at the onset of the engagement and are coordinated with the remaining auditing procedures to produce timely and efficient results.

We currently expect to perform the following types of sampling:

Attribute Sampling ‐ To test the rate of deviation from a prescribed internal control procedure to determine whether planned reliance on that control is appropriate. In addition to tests of compliance with prescribed control procedures, attribute sampling will be used for certain substantive procedures to test for possible unrecorded transactions and for testing existing account balances.

Variable Sampling ‐ To reach a conclusion about the adequacy or reasonableness of an account balance.

Examples of areas where we will apply sampling strategies include the selection of:

cash receipts postings to test for determination of compliance with related statutory requirements;

cash disbursements and payroll transactions for compliance testing;

debt payment transactions to test for timeliness of, and completeness of, payments to paying agents for debt costs and fiscal agent fees; and

other transactions to determine compliance with laws and regulations.

We also expect to utilize these procedures to assess the propriety of conclusions reached in the overall financial statement presentation.

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AuditSegmentationMSL utilizes project management in our audit plans. This means that various components of the audit are broken down into smaller project areas. The overall engagement is the responsibility of the engagement shareholder, Dan O’Keefe working in conjunction with the engagement manager, divides the engagement into projects which are then assigned to the appropriate staff level. Each project area is evaluated to set an appropriate time budget. The key is to appropriately plan each section/project and then hold individual audit staff accountable for completing their projects.

To ensure the most efficient and effective implementation of this process, all areas are coordinated with School Board staff. By doing so, we know that your staff has completed all requests and that our staff will be ready to complete their tasks because we do not audit areas that have not been completed by your staff.

Our method also includes constant communication with School Board staff, management and, when required, the Board. This ensures that everyone is on the same page and there are no miscom‐munications.

We also realize that every schedule needs to be flexible. When a change occurs, we will not lose focus or attempt to charge for delays. We realize that things can happen which may impact agreed‐upon timing of any particular project or the entire audit. When this occurs, we will either work on other areas, or reschedule the engagement to a mutually agreeable time. As a firm with a large governmental practice, we have the flexibility to do so.

Below is a sample listing of major component areas of the audit, examples of smaller project areas under each, and proposed scheduling of each phase:

May/June Planning/Internal Control/Compliance Engagement Administration and

Planning, including Evaluation of Risk Assessments

Budgets

Develop Audit Plan to Address Identified Risks

Minutes, Contracts, and Resolutions

September/October Substantive Testing Cash, Investments, and Restricted

Funds Property, Plant, Equipment and

Capital Expenditures

Receivables, Revenue and Cash Receipts

Long‐term Debt and Debt Service Expenditures

Expenditures, Payables and Cash Disbursements

Risk Management and Internal Service Funds

Payroll and Related Cost

Inventories

Net Position, Revenues and Expenses

September/October Single Audit/Internal Control/Compliance Perform and Evaluate Risk

Assessments Preparation of the Schedule of

Findings and Questioned Costs

Identification of Major Programs Testing of Major Programs

November/December Wrap up and Reporting Review of CAFR Presentation to the Board

Exit Conference with Management

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UnderstandingofMDCPSInternalControlStructureInitially, our preliminary audit activities are concentrated on obtaining and documenting our under‐standing of your control environment (the coordinate methods and measures adopted to safeguard your assets, check the accuracy and reliability of its accounting data, promote operational efficiency, and encourage adherence to prescribed managerial policies). In other words, we review the systems in place by which management maintains information, protection, and control, which are vital to the successful operation of any financial operation. We also focus on any required control functions which are established to ensure compliance with federal, state, or local laws and regulations that are required and/or unique to your financial operation. The next step is to develop a formal plan, or strategy, to meet the overall audit objectives. This usually involves reviewing predecessor auditors’ working papers and discussing specific aspects of the audit with your personnel. Subsequently, we will determine the nature, extent, and timing of the work to be performed and will develop a written audit program documenting specific instructions to be utilized by our auditors during the conduct of the audit. After the formal audit plan is developed, we perform tests of the relevant internal control systems to determine compliance with your prescribed policies, procedures, laws, and regulations, as applicable. Our procedures are also specifically designed to incorporate the requirements of the Single Audit Act of 1996, OMB Circular A‐133, as amended, and the Rules of the Auditor General, as applicable. To assist us in identifying specific areas subject to audit testing, we will use practice aids developed by the FICPA (Compliance Auditing in Florida), Office of Management and Budget (Compliance Supplement for Single Audits of State and Local Governments), Florida Auditor General (Compliance Supplement for District School Board Audits) and from information obtained from reviewing applicable Florida Statutes. Typically, we will test for compliance with applicable laws and regulations simultaneously with testing for compliance with specific internal control systems to efficiently detect all potential problems in advance of our detailed testing procedures. These procedures are initially employed to assess the risk of relying on existing internal control systems and related procedures to determine the extent of substantive testing done after the balance sheet date. Additional procedures are generally limited to testing for compliance with specific and general conditions associated with any federal and/or state financial assistance programs to enable us to express assurance on the control systems and program compliance, as applicable.

The results of these tests are used to update our documented understanding of your internal control systems and to identify specific areas of your overall control environment which require additional audit attention. It is also our policy to communicate the results of our compliance testing to management on a timely basis so that corrective actions can be implemented, if necessary, prior to the end of the audit. The scope of testing performed on controls will be determined based upon our evaluation of both inherent and control risk, along with our consideration of materiality (qualitative and quantitative) at both the financial statement and account balance levels. This evaluation will be completed during the planning phase of the audit. The results of our assessment will determine the extent to which we will test controls, as well as the nature, timing, and extent of substantive audit procedures to be performed.

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InformationTechnologySystemsReview

InnovativeTechnology–Computer‐AssistedAuditTechniques(CAATs)To the extent possible, it is our policy to incorporate the use of CAATs in all phases of our audit. Our Firm understands the efficiencies and effectiveness derived with the proper use of these audit techniques. We have committed significant Firm resources to provide your audit team with the tools and training to use these techniques. Our Firm uses IDEA data‐mining software. This software enables us to take virtually any output file format from your financial reporting package and convert it into a usable data format for our staff to perform CAATs, such as:

comparison of employee and vendor addresses to identify employees who are also vendors,

analyzing numerical sequences from large populations to identify missing or duplicate checks or invoices,

sorting payments to identify transactions that fall just under financial control or contract limits,

unexpected trends in the number of, or amounts of, payments to vendors, and

search for false employees by comparing the human resources database with the payroll system database.

ElectronicDataProcessingTechniquesandthePaperlessAuditAs part of our audit, we routinely perform analyses of our clients’ computer‐based financial management systems. To the extent possible, it is our policy to design our audit procedures to maximize the application of computer‐assisted audit procedures for compliance and substantive testing of your system. We also utilize the capabilities of our own in‐house computer systems to assist us in achieving efficiency in examining your financial accounting and reporting systems.

Our auditors utilize several EDP software systems in conjunction with performing audits. All software systems utilized are used exclusively on our own computer hardware brought on‐site during the audit. We do not, and will not, install or use any of our proprietary software systems on client hardware systems in violation of our software licensing agreements.

We also have the inherent capability to download certain financial data into our own data processing systems. This procedure is typically limited to specific applications where it is feasible to do so. Quite often, our clients’ systems do not provide the ability to download all historical data that we find essential to perform our analytical procedures and account comparisons. When that occurs, alternative procedures are employed to build the appropriate database to perform these necessary tasks.

As a routine part of your audit, we will request electronic copies of your financial system’s database files to allow us access to information in your financial accounting systems. Our Firm uses financial data extraction and analysis software to assist us in performing your audit. As a primary audit tool, we utilize this software to read, display, analyze, manipulate, sample, or extract data files from almost any source within your financial management systems ‐‐ mainframe to PC, including reports printed to a file.

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AvailabilityofProposerThe team of MSL/SDA/GLSC has sufficient staff experienced in governmental auditing to meet the District’s timelines. In addition, our Firm’s policy is to review current workloads and staffing prior to responding to any RFPs. The bottom‐line is that we would not have responded to the District’s RFP if we did not have the staffing and resources to fully comply with the District’s needs.

QUALIFIC

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QUALIFICATIONS

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QUALIFICATIONSOFTHEPROPOSER

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Résumés

DanielJ.O’Keefe,CPA,MBA,CFEEngagement Shareholder

Education and Certifications

M.B.A. Degree in Accounting, Florida State University

B.S. Degree in Accounting, Canisius College, Buffalo, New York

C.P.A., Certified Public Accountant ‐ Florida

C.F.E., Certified Fraud Examiner

Member of the International Honor Society of Beta Gamma Sigma

Professional Memberships and Affiliations

American Institute of Certified Public Accountants (AICPA)

Served on the AICPA State and Local Government Expert Panel

Member of the AICPA National State and Local Government Conference Committee

Speaker at the AICPA National State and Local Government Accounting Conference and the National Not‐for‐Profit Conference

Florida Institute of Certified Public Accountants (FICPA)

Government Finance Officers Association (GFOA)

Florida Government Finance Officers Association (FGFOA)

Member of the FICPA Governance Task Force

Association of Certified Fraud Examiners (ACFE)

UCF Accounting Advisory Board member

Past Chairman of the Seminole State College Foundation

Continuing Professional Education During the past two years, Dan has earned over 100 hours of CPE credit in courses related to governmental accounting and auditing.

Background ‐ Dan O’Keefe has over 40 years of public accounting, governmental, and not‐for‐profit experience. He heads up the Firm’s Governmental Practice Group, serves on the Firm’s Board of Directors, and is the Firm’s Secretary. He has provided services to numerous municipalities, counties, and other governmental entities, and is a nationally recognized expert in the area of governmental auditing. He is one of the most sought‐after public sector instructors in the state. Professional Experience ‐ Dan has extensive experience auditing governmental financial operations, including services provided to 50 municipalities, 16 counties, four state agen‐cies, and numerous special districts and authorities. He also provides consulting services in the areas of internal control assessments, litigation support, fraud reme‐diation, and performance reviews. Dan provides CPE services to clients, peers, and governmental agencies nationwide. He has authored numerous CPE courses on governmental accounting and auditing; instructed CPE sponsored by the AICPA and the FICPA; and previously served a four‐year term on the Florida Board of Accountancy CPE Committee. He is a three‐time recipient of the FICPA Outstanding Seminar Leader Award and two‐time recipient of the AICPA Outstanding Instructor Award. He is an adjunct Professor at the University of Central Florida and the University of West Florida. Dan is the co‐author of A State Lottery: A Challenge for Auditors; co‐author of Auditing Budget Requirements for Florida’s Local Governments; and author of the 1996 Single Audit Requirements. In addition, Dan authored the Florida Single Audit Act.

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DanielO’Keefe,CPA,MBA,CFE(Continued)Engagement Shareholder

Governmental, educational, and other entities served include the following: Counties Municipalities (Continued) Special Districts and Authorities Alachua Leesburg Barefoot Bay Recreation District Broward Longwood Central Florida Expressway Authority Citrus Maitland Fort Pierce Utilities Authority Collier Margate East Central Florida Regional Planning Council DeSoto Mount Dora Greater Orlando Aviation Authority Hillsborough Ocala Miami‐Dade Expressway Authority Indian River Orchid Memphis‐Shelby County Airport Authority Lake Orlando MetroPlan Orlando Manatee Ormond Beach Orange County Housing Finance Authority Marion Pahokee Orange County Library District Okeechobee Palm Bay Reedy Creek Improvement District Orange Palm Beach Sanford Airport Authority Osceola Palm Beach Gardens TOHO Water Authority Martin Pembroke Park VOTRAN Seminole Pembroke Pines West Volusia Hospital Authority Volusia Pomona Park Port Orange Educational

Municipalities St. Cloud Academie DaVinci Charter School Altamonte Springs Sanford Bethune‐Cookman College Apopka Sebring Early Learning Coalition of Flagler/Volusia Belle Isle South Daytona Florida A&M University Bradenton Tamarac Florida Virtual School Bunnell Tampa Frank Scanga Charter School Casselberry Tarpon Springs Futures, Inc. Cocoa Beach Temple Terrace Kissimmee Charter School Coral Springs Venice Orlando Lutheran Academy Crystal River Vero Beach Reading Edge Academy Davie Wellington School District of Brevard County Daytona Beach West Palm Beach School District of Broward County Daytona Beach Shores Winter Garden School District of Escambia County DeBary Winter Haven School District of Manatee County Deltona Winter Park School District of Osceola County Dunedin Winter Springs School District of Pasco County Green Cove Springs School District of Seminole County Gulfport State Agencies School District of Volusia County Holly Hill Florida Lottery Stetson University Indian Rocks Beach Florida Health Department Kissimmee Florida Housing Finance Agency Other Lake Mary Florida Department of Elder Affairs Florida Intergovernmental Finance Commission Lake Park Lauderdale Lakes

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WilliamBlend,CPA,CFEConcurring Shareholder


B.S. Degree in Accounting, Long Island University

C.P.A., Certified Public Accountant ‐ Florida

C.F.E., Certified Fraud Examiner Professional Memberships and Affiliations




FGFOA Conference Committee

FGFOA Technical Committee

Instructor for the FGFOA and develops and teaches Firm auditing classes

FICPA Instructor ‐ Ethics for Governmental CPAs in Florida

FICPA Technical Committee

Association of Certified Fraud Examiners (ACFE)

FICPA State and Local Government Section

FICPA Compliance Practice Aid Team Member

FICPA High School Coordinator for Seminole County

Seminole County Chamber of Commerce

Government Affairs Committee

Continuing Professional Education During the past two years, Bill has earned over 120 hours of CPE credit in courses related to governmental accounting and auditing.

Background ‐ Bill Blend is a member of the Firm’s Governmental Practice Group. Bill has over 20 years of public accounting, governmental and not‐for‐profit experience. He has provided services to numerous municipalities, counties, and other governmental entities. Professional Experience ‐ Bill has extensive experience in auditing the governmental financial operations of municipalities, counties, special districts, and authorities. He also provides consult‐ing services in the areas of internal control assessments, litigation support, fraud remediation, and performance reviews. He has authored numerous CPE courses on governmental accounting and auditing and has instructed CPE sponsored by the FGFOA and the FICPA. Bill is one of only a few CPAs in the state qualified by the FICPA to teach their government ethics class, and he is often sought out as a speaker around the state. He is a two‐ time recipient of the FICPA Outstanding Discussion Leader Award. Bill is a Certified Fraud Examiner and is trained in the use of IDEA data‐mining software.

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WilliamBlend,CPA,CFE(Continued)Engagement Shareholder

Governmental, educational, and other entities served include the following:

Counties Municipalities (Continued) Special Districts and Authorities Broward Kissimmee Barefoot Bay Recreation District Citrus Lake Helen Central Florida Expressway Authority Indian River Leesburg East Central Florida Regional Planning Council Lake Maitland Greater Orlando Aviation Authority (GOAA) Osceola Mt. Dora Hobe Sound Water Management District Seminole New Smyrna Beach Memphis‐Shelby County Airport Authority Volusia Oak Hill MetroPlan Orlando

Palm Bay Miami‐Dade Expressway Authority Municipalities Palm Beach Gardens New Smyrna Beach Utility Authority Altamonte Springs Pembroke Pines Sanford Airport Authority

Apopka Port Orange TOHO Water Authority Casselberry Sanford West Volusia Hospital Authority Cocoa Beach St. Cloud

Coral Springs Tampa Educational Davie Tarpon Springs Academie DaVinci Charter School Daytona Beach Temple Terrace The Reading Edge Academy

DeBary Venice Florida A&M University Deltona Vero Beach Florida Virtual School Dunedin Winter Park School District of Brevard County

Gulfport School District of Broward County Indian River Shores School District of Escambia County Indian Rocks Beach School District of Manatee County

School District of Osceola County School District of Pasco County School District of Seminole County

School District of Volusia County Other

Florida Intergovernmental Finance Commission

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JoelKnopp,CPAEngagement Manager


B.S. Degree in Accounting ‐ Eastern University

C.P.A., Certified Public Accountant ‐ Florida and Virginia

Professional Memberships and Affiliations




FGFOA Conference Planning Committee

Continuing Professional Education During the past two years, Joel has earned over 80 hours of CPE credit in courses related to governmental accounting and auditing.

Background ‐ Joel Knopp is a member of the Firm’s Governmental Practice Group. Joel has over 17 years of experience in accounting and auditing and works primarily with governmental clients. Professional Experience ‐ Joel has performed audits on over 40 govern‐mental entities. He has substantial experience in planning, performing, supervising, reviewing and preparing financial statements related to the audits of governmental entities and not‐for‐profit organizations subject to Government Auditing Standards and Federal and State Single Audit requirements. As a Manager, Joel is responsible for scheduling, budgeting, supervising staff, and coordinating multiple projects simultaneously. Joel works directly with clients’ management to develop strong relationships, resolve issues arising during audits, and ensures that engagements are performed in accordance with applicable professional standards and in a manner that is consistent with the clients’ goals. Joel’s previous experience includes work as an audit director for a CPA firm in Virginia, where he managed numerous audits of Virginia local governmental agencies and municipalities. Joel also has extensive experience providing tax consulting and preparation services at the federal and state levels for businesses, not‐for‐profit organizations, and individuals.

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JoelKnopp,CPA(Continued)Engagement Manager

Governmental, educational, and other entities served include the following: Counties Municipalities Special Districts and Authorities Broward Altamonte Springs Barefoot Bay Recreation District Citrus Casselberry Central Florida Expressway Authority Lake Coral Springs Early Learning Coalition of Flagler/Volusia Counties, Inc. Osceola Dunedin East Central Florida Regional Planning Council Seminole Gulfport Greater Orlando Aviation Authority

Northampton (VA) Indian Rocks Beach Lake‐Sumter Metropolitan Planning Organization Kissimmee MetroPlan Orlando Leesburg Miami‐Dade Expressway Authority

Orlando Sanford Airport Authority Sanford Eastern Shore Community Services Board (VA) Tampa Northwestern Regional Juvenile Detention Ctr. Commission (VA)

Tarpon Springs Staunton Industrial Development Authority (VA) Temple Terrace Valley Community Services Board (VA) Venice Waynesboro Industrial Development Authority (VA)

Staunton (VA) Winchester Industrial Development Authority (VA) Town of Iron Gate (VA) Waynesboro (VA)

Winchester (VA)

Educational School District of Brevard County School District of Escambia County

School District of Manatee County School District of Osceola County School District of Pasco County

School District of Seminole County School District of Volusia County Genesis Alternative Education Program (VA)

Northampton County School Board (VA) Staunton City School Board (VA) Waynesboro City School Board (VA)

Winchester City School Board (VA)

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EddyCastaneda,CPA,MBAEngagement Supervisor


B.S. Degree in Accounting, University of Central Florida

Masters of Business Administration in Accounting, Baker College

C.P.A., Certified Public Accountant – Florida Professional Memberships and Affiliations



American Institute of Certified Public Accountants (AICPA) Continuing Professional Education During the past two years, Eddy has earned over 80 hours of CPE credit in courses related to governmental accounting and auditing. Governmental entities served include the following: Counties Municipalities Special Districts, Authorities and Associations Citrus Apopka Barefoot Bay Recreation District Lake Casselberry Early Learning Coalition of Flagler & Volusia Osceola Cocoa Beach East Central Florida Regional Planning Council Volusia Coral Springs Greater Orlando Aviation Authority (GOAA) Kissimmee Lake‐Sumter Metropolitan Planning Organization Leesburg Lake‐Sumter Emergency Medical Services Mount Dora Miami‐Dade Expressway Authority Pembroke Pines MetroPlan Orlando Sanford Orlando/Orange County Convention & Visitors Bureau St. Cloud North Brevard County Hospital District Winter Park TOHO Water Authority

Educational FAMU Pembroke Pines Charter Schools School District of Volusia County

Background – Eddy Castaneda is a member of the Firm’s Govern‐mental Practice Group. Eddy has nine years of public accounting experience and has experience performing audits, examinations, reviews, and compliance work for Governmental and Not‐for‐Profit entities. Professional Experience ‐ Eddy has extensive experience per‐forming governmental risk‐based audits, examinations, reviews, internal/operational audits, and compliance work for govern‐mental entities.

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ChrisGhosio,CCNP,CCDA,TMCSM,TMCSEIT Specialist

Featured Successes

Designed and implemented the security infrastructure and wide area network for the nationwide Star financial network

Designed and implemented PCI security infrastructures for large financial institutions

Designed and implemented nationwide high availability data centers

Top Secret Security Clearance ‐ U.S. Air Force Education and Certifications

Information Systems Analyst ‐ U.S. Air Force

CCNP, Cisco Certified Networking Professional

CCDA, Cisco Certified Design Associate

TMCSM, Trend Micro Certified Security Master

TMCSE, Trend Micro Certified Security Expert Chris has led the IT audit team for the following entities: Counties Municipalities

Citrus Altamonte Springs

Lake Kissimmee

Osceola Venice

Seminole Winter Park

Authorities

Greater Orlando Aviation Authority



TOHO Water Authority

Educational

School District of Broward County

School District of Escambia County

School District of Osceola County

School District of Seminole County

School District of Pasco County

School District of Volusia County

Background ‐ Chris Ghosio is an IT Specialist with Maxis 360. He has over 30 years of extensive experience in designing and securing information technology infra‐structures. Chris and his firm have years of experience reviewing and deploying proper information system controls and resources to minimize risk within the business environ‐ment. He performs all IT assessments and security reviews on all of MSL’s govern‐mental clients. Professional Experience ‐ Chris has spent his technology and leadership career in nation‐wide financial data centers and networks, as well as in the United States Air Force, providing leadership to engineers, opera‐tions staff, technical support staff, and project development teams. He currently leads all risk assessments and information systems audits for his team at MSL Technologies. He has designed, installed, and performed technical audits on information technology security systems in the financial and legal industries, as well the U.S. Government and Military. Chris has experience with the design of information security, secure local and wide area networks, and secure systems deploy‐ment.

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GeorgeGrachis,CISA,CISSPIT Specialist

Featured Successes

CISA and CISSP certified for over 14 years

ISSA, ISACA and InfraGard Board of Directors

ISSA Senior Member

Completed IA matrix to help win an $8 million government contract

Implemented Lifeguard PEN testing service, reduced business risk by over 50%

Info Sec World 2011 – Presenter / Speaker

CSO Online article “The New Security Perimeter: Human Sensors” ‐ 3/2014

Panel of experts for Space Coast Tech Council Cyber Event ‐ 5/2014

CIO Online article “How to Fend Off Data Breaches.” 10/2014

Fortune Magazine: quoted in “How Home Depot CEO Frank Blake Kept His Legacy From Being Hacked” ‐ October 29, 2014


B.S. Degree, Information Systems, Rollins College

CISA, Certified Information Systems Auditor

CISSP, Certified Information Security System Professional

George has experience on the IT audit team for the following entities:

Municipalities Boca Raton Dunedin Jacksonville Leesburg Venice Winter Park

Educational Authorities School District of Brevard County Greater Orlando Aviation Authority (GOAA) School District of Manatee County Sanford Airport Authority School District of Osceola County TOHO Water Authority School District of Pasco County

Background ‐ George Grachis has more than 26 years of experience, including Information Security and CISA and CISSP certifications. He assists in providing IT security assessments for all of MSL’s governmental clients, including measuring IT deficiencies individually and in the aggregate, disaster and operational continuity planning. Professional Experience ‐ George was responsible for the Information Security Risk, Compliance and IT Audit for one of the largest school districts in state of Florida (Brevard County). In this role, he created Information Security Awareness programs and presented them to senior staff at over 100 individual schools. George has also served as a Corporate Security Officer for a government contractor, which included responsibility for performing vulner‐ability analyses and implementing internal controls to secure all government data and systems.

Program and Compliance System Experience FISMA NISPOM CPNI DCID PCI DSS COBIT Framework ITIL Framework LifeGuard PEN Testing Service CISCO IronPort Email and Web Security

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PabloLlerena,CPAGLSC & Company, PLLC – Partner SBE/MBE Partner


Bachelor’s Degree, Business Administration – Florida International University





Government Finance Officers Association

Cuban American Certified Public Accountants Association

Continuing Professional Education During the past two years, Pablo has earned over 112 hours of CPE credit in courses related to governmental accounting and auditing. Partial list of Governmental entities served include the following: Educational Special Districts, Authorities and Associations Pembroke Pines Charter Schools Department of Offstreet Parking – City of Miami Miami‐Dade School Board Downtown Development Authority – City of Miami Miami‐Dade School Board ‐ Impact Fee Funds Business Improvement District of Coral Gables School District of Broward County Downtown Miami Charter School Lincoln Marti Charter School Youth Co‐Op, Inc. Charter School Miami Arts Charter School Aspira North, South and Eugenio Maria DeHostos Youth Leadership Charter School

Municipalities Lauderhill Pembroke Pines Oakland Park Tamarac Dania Beach Margate Miami Springs Wilton Manors Lauderdale Lakes Sweetwater Southwest Ranches West Miami Town of Miami Lakes South Miami Village of Biscayne Park

Background – Pablo is a partner with GLSC and Company, PLLC and has over 35 years experience. Professional Experience – Pablo has provided extensive auditing and consulting services to a wide variety of not‐for‐profit, charter schools, casualty insurance, retirement plans, condominium associations, construction con‐tractors, health care, universities, restaurants and wholesalers. A significant number of audits have been under Governmental Auditing Standards, the require‐ments of the Federal and State Single Audit Acts and the Department of Housing and Urban Development.

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NicoleAlvarez,CPAGLSC & Company, Engagement Senior Accountant


Bachelor’s Degree, Accounting, Fordham University

Master’s Degree, Accounting, Florida International University






South Florida Government Finance Officers Association

Special Review Committee, Government Finance Officers Association

Continuing Professional Education During the past two years, Nicole has earned over 116 hours of CPE credit in courses related to governmental accounting and auditing. Governmental entities served include the following: Educational Pembroke Pines Charter Schools Lincoln Marti Charter School Jose Maria Vargas University

Municipalities Pembroke Pines Town of Miami Lakes Tamarac Village of Biscayne Park Margate Wilton Manors

Background – Nicole is a supervising senior with GLSC & Company, PLLC and has over 5 years’ experience. Professional Experience – Nicole has been providing auditing services to a wide variety of municipalities, not‐for‐profits, charter schools, property and casualty insurance companies, retirement plans, and condominium associations. She has been responsible for supervising staff, planning audits, reviewing audit documentation for compliance with audit requirements and complete‐ness, and reviewing financial state‐ments and all reports issued by the firm for accuracy, completeness and that they are prepared in accordance with professional standards and firm policy. A significant number of audits have been under governmental auditing standards, the requirements of the Federal and State Single Audit Act and the Department of Housing and Urban Development.

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YadiraPuga,CPAGLSC & Company, PLLC Engagement Staff Accountant


Bachelor’s Degree, Accounting, Florida International University

Master’s Degree, Accounting with Concentration in Tax, Florida International University






Continuing Professional Education During the past two years, Yadira has earned over 68 hours of CPE credit in courses related to governmental accounting and auditing. Governmental entities served include the following: Educational Pembroke Pines Charter Schools Lincoln Marti Charter School Jose Maria Vargas University Miami Arts Charter School

Municipalities Pembroke Pines Town of Miami Lakes Tamarac Village of Biscayne Park Margate Wilton Manors

Background – Yadira is an audit staff with GLSC and Company, PLLC and has over 2 years’ experience. Professional Experience – Yadira has been providing auditing services to a wide variety of municipalities, not‐for‐profits, charter schools, property and casualty insurance companies, and condominium associations. She has assisted with the completion of audit engagements, including developing audit plans to define the overall audit strategy, preparing financial statements and all reports issued by the firm in accordance with professional standards and firm policy.

A number of audits have been under Government Auditing Standards, the requirements of the Federal and State Single Audit Acts and the Department of Housing and Urban Development.

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ShaunDavisS. Davis & Associates, P.A SBE/MBE Partners


Bachelor’s Degree, Accounting, Florida State University




Florida Board of Accountancy – Past Chair and two‐term member

Urban League of Broward County – Chair

Orange Bowl Committee – Member and former Treasurer

Girl Scouts of Tropical South Florida – Audit Committee Chair and former Treasurer

United Way of Broward County – Past Chairman

Superbowl Host Committee – Member

Nova Southeastern University H. Way Huizenga School of Business – Entrepreneur Hall of Fame Awardee

Junior Achievement Hall of Fame Awardee

Price Waterhouse Up‐and‐Comers Award Recipient

South Florida Business Jorunal’s 2009 CEO Diamond Award Recipient

South Florida’s 50 Most Powerful Black Professionals Recognition

Florida State University School of Accounting, Former Advisory Council Member

Florida State University College of Business, Board of Governors

Florida Atlantic University, Board of Trustees

New York State Society of Certified Public Accountants Continuing Professional Education During the past two years, Shaun has earned over 50 hours of CPE credit in courses related to governmental accounting and auditing.

Background – Shaun Davis has over 30 years of experience in public accounting with over 25 years of service to governmental and not‐for‐profit entities. After years of experience with Deloitte Haskins and Sells (now Deloitte and Touche) and Ernst and Young, Shaun established Shaun M. Davis, CPA a sole proprietorship, and in 1997 in‐corporated S. Davis & Associates, P.A. (SDA). SDA, under Shaun’s leadership as the managing partner, has grown to become one of the most valued minority CPA firms in the tri‐county area. Shaun has combined his passion for accounting with his passion for giving back to the community and has served on the Advisory Council for the Florida State University School of Accounting, establishing a scholarship for graduate school students, mentored local high school students interested in accounting and business, participated in career days for Miami‐Dade County and Broward County public schools, and con‐tributed financial resources to Miami‐Dade County Schools. Professional Experience – Shaun has extensive experience in auditing and providing consulting services to governmental and not‐for‐profit entities, including public school districts. He was a member of the State of Florida Board of Accountancy and, after his initial appointment by Florida’s governor, he was re‐appointed for a second term. In all, Shaun served on the Board for eight years, serving one year as the Chairman and multiple years on both, the Probable Cause Panel and the Minority Scholarship Committee.

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ShaunDavis,CPA(Continued)S. Davis & Associates, P.A. SBE/MBE Partner Governmental entities served include the following: Educational Miami‐Dade County Public Schools Council for Educational Change School District of Broward County Early Learning Coalition of Broward School District of Palm Beach County Florida A&M University Boosters (DSO) Broward Educational Foundation Liberty City Charter School

Municipalities Counties Dania Beach Miramar Broward Fort Lauderdale Rivera Beach Miami‐Dade Hallandale Beach South Bay Palm Beach Hollywood West Palm Beach Lauderhill West Park Special Districts and Authorities Miami Broward Performing Arts Center Authority North Broward Hospital District

State Agencies Solid Waste Authority Florida Office of Early Learning South Broward Hospital District Florida Workforce Investment Board South Florida Regional Planning Council South Florida Water Management District

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HeatherSinclairYoung,CPA,MBAS. Davis & Associates , P.A. Engagement Supervisor


Bachelor’s Degree, Accounting – Honors – University of West Indies

Master’s Degree, Business Administration – Florida International University




Continuing Professional Education During the past two years, Heather has earned over 136 hours of CPE credit in courses related to governmental accounting and auditing. Governmental entities served include the following: Educational Counties Miami‐Dade County Public Schools Broward School District of Broward County School District of Palm Beach County

Municipalities Special Districts and Authorities Dania Beach Broward County Housing Authority Hollywood Mount Olive Development Corporation South Florida Regional Planning Council

Background – Heather has over 15 years of public accounting experience, including serving in her former positions as Audit Professional with Mair Russell, a corresponding firm of Grant Thornton, LLP. Her pertinent financial statement audit, single audit and special services experience has been attained in the governmental industry. Heather has over ten years of governmental and not‐for‐profit auditing experience.

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SharonClayton‐SaturneS. Davis & Associates , P.A. Engagement Staff Accountant


Bachelor’s Degree, Business Administration in Accounting – University of Technology – Kingston, Jamaica

Passed the CPA Exam – pending licensure in Florida

Continuing Professional Education During the past two years, Sharon has earned over 112 hours of CPE credit in courses related to governmental accounting and auditing. Governmental entities served include the following: Educational Counties University of Florida Palm Beach County Council for Educational Change

Municipalities Special Districts and Authorities South Bay Florida Atlantic Research Development Authority West Palm Beach Mount Olive Development Corporation West Park South Florida Regional Planning Council Lauderdhill

Background – Sharon is an auditor at S. Davis & Associates P.A. and has been with the firm for three years. She has over 20 years of combined public and private experience in the accounting and auditing field, including serving in her former position as an Audit Supervisor with Deloitte & Touche.

PRICE P

ROPOSA

L

PRICE

PROPOSAL

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PRICEPROPOSAL Our price proposal is included within a sealed envelope as requested in the Section 3.0 of the RFP.

SBE/M

BE

PARTIC

IPATIO

N

SMALL BUSINESS

ENTERPRISE/MBE

PARTICIPATION

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SMALLBUSINESSENTERPRISE/MBEPARTICIPATION

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REQ

UIRED

FORMS

REQUIRED

FORMS

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REQUIREDFORMSExhibit2–AffidavitIdentifyingAuthorizedRepresentatives

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Exhibit3–AcknowledgmentofAmendments

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Exhbit4–LocalBusinessAffidavitofEligibility

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Exhibit5–FloridaStatutesonPublicEntityCrimes

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Exhibit6–VendorExperience

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Exhibit7–Anti‐CollusionStatement

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Exhibit8–DisclosureofEmploymentofFormerSchoolBoardEmployees

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Exhibit9–DisclosureofConflict

ADDITIO

NAL

INFO

RMATIO

N

ADDITIONAL

INFORMATION

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ADDITIONALINFORMATION

Firm’sCPALicense

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AffirmativeActionPlan

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AdditionalGovernmentAudits



Annual Budget


Contact Information

Counties

Broward County (NOT LEAD AUDITOR)

Annual Audit Aviation Water and Sewer Single Audit

2010‐2015 $3 billion

Helena James‐Rendleman Aviation

Department Natalie Otto

Fiscal Manager

(954) 359‐6128 2200 SW 45th Street, Suite 101

Dania Beach, FL 33312 [email protected]

(954) 831‐0964 2555 W. Copans Road

Pompano Beach, FL 33069 [email protected]

Citrus County Annual Audit 2010‐2018 $230 million

Angie Snodgrass Director of Finance

(352) 341‐6449 110 N. Apopka Avenue Inverness, FL 34450

[email protected]

Lake County Annual Audit 2006‐2016 $395 million

Kristy Mullane Finance Director

(352) 343‐9433 315 W. Main Street Tavares, FL 32778

[email protected]

Osceola County Annual Audit 2008‐2014 $889 million

Michael Kurek Comptroller

(407) 742‐1700 1 Courthouse Square, Suite 2100

Kissimmee, FL 34741 [email protected]

Seminole County Annual Audit 2000‐2020 $540 million

Jenny Spencer Finance Director

(407) 665‐7664 1101 E. First Street Sanford, FL 32771

[email protected]

Volusia County Clerk of the Circuit Court

Annual Audit 2005‐2015 $20

million Bonnie O'Keefe Finance Director

(386) 736‐5933 101 N. Alabama Avenue, C255

DeLand, FL 32721 [email protected]

Municipalities

City of Altamonte Springs


million Mark DeBord

Finance Director

(407) 571‐8093 225 Newburyport Avenue

Altamonte Springs, FL 32701 [email protected]

City of Apopka Annual Audit 2014‐2016 $69

million Pamela Barclay Finance Director

(407) 703‐1725 120 E. Main Street Apopka, FL 32701

[email protected]

City of Casselberry Annual Audit 2006‐2015 $22

million Rebecca Bowman Finance Director

(407) 262‐7700 95 Triplet Lake Drive Casselberry, FL 32707

[email protected]

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Annual Budget


Contact Information

Municipalities Cont.

City of Cocoa Beach Annual Audit 2005‐2019 $32

million Charles Holland Finance Director

(321) 868‐3320 2 S. Orlando Avenue

Cocoa Beach, FL 32932‐2430 [email protected]

City of Daytona Beach


Patricia Bliss Chief Financial

Officer

(386) 671‐8060 301 S. Ridgewood Avenue Daytona Beach, FL 32114

[email protected]

City of Dunedin Annual Audit 2013‐2017 $77

million Joseph Ciurro

Finance Direcdtor

(727) 298‐3060 750 Milwaukee Avenue Dunedin, FL 34698

[email protected]

City of Gulfport Annual Audit 2012‐2015 $20

million James O'Reilly City Manager

(727) 893‐1009 2401 53rd Street South Gulfport, FL 33707

[email protected]

City of Fort Lauderdale Not Lead Auditor

Single Audit 2006‐2010 N/A Linda Logan‐Short Finance Director

(954) 828‐5267 100 N. Andrews Avenue

Fort Lauderdale, FL 33301 llogan‐[email protected]

City of Indian Rocks Beach

Annual Audit 2006‐2017 $7 million Dan Carpenter Finance Director

(727) 517‐0204 1507 Bay Palm Boulevard

Indian Rocks Beach, FL 33785 [email protected]

City of Kissimmee Annual Audit 2005‐2015 $137 million

Amy Ady Finance Director

(407) 518‐2220 101 N. Church Street Kissimmee, FL 32741 [email protected]

City of Leesburg Annual Audit 2010‐2016 $147 million

William Spinelli Finance Director

(352) 728‐9714 501 W. Meadow Street City Hall, Second Hall Leesburg, FL 34749

[email protected]

City of Mount Dora Annual Audit 2015‐2019 $44

million Mike Sheppard Finance Director

(352) 735‐7118 510 N. Baker Street

Mount Dora, FL 32757 [email protected]

City of Orlando Annual Audit 2013‐2017 $934 million

Michelle McCrimmon Controller

(407) 246‐2341 400 S. Orange Avenue Orlando, FL 32802

[email protected]

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Annual Budget


Contact Information

Municipalities Cont.

City of Palm Bay Annual Audit 2010‐2013 $125 million

Yvonne McDonald Finance Director

(321) 952‐3418 120 Malabar Road Palm Bay, FL 32907

[email protected]

City of Sanford Annual Audit 2008‐2017 $140 million

Cynthia Lindsay Director of Finance

(407) 688‐5022 P.O. Box 1788


City of St. Cloud Annual Audit 2009‐2011 $88

million Javier Gonzalez Finance Director

(407) 957‐7310 1300 9th Street

St. Cloud, FL 34769 [email protected]

City of Tampa – Firefighters & Police Officers Pension

Annual Audit 2011‐2015 n/a Jennifer Campbell

Plan Administrator

(813) 274‐8550 3001 North Boulevard Tampa, FL 33603

[email protected]

City of Tampa – General Employee Pension

Annual Audit 2012‐2015 n/a Lee Huffstutler Chief Accountant

(813) 274‐7171 306 E. Jackson Street 8N

Tampa, FL 33062 [email protected]

City of Tampa – Single Audit

Single Audit 2011 2015 n/a Lee Huffstutler Chief Accountant

(813) 274‐7171 306 E. Jackson Street 8N

Tampa, FL 33062 [email protected]

City of Tarpon Springs


million Arie Walker

Finance Director

(727) 942‐5612 324 E. Pine Street

Tarpon Springs, FL 34689 [email protected]

City of Temple Terrace


million Angela Atkinson Finance Director

(813) 506‐6410 11250 N. 56th Street

Temple Terrace, FL 33617 [email protected]

City of Venice Annual Audit 2011‐2015 $80

million

Linda Senne Interim Finance

Director

(941) 486‐2626 401 W. Venice Avenue

Venice, FL 34285 [email protected]

City of Winter Park Annual Audit 2005‐2009 2013‐2015

$80 million

Wes Hamil Finance Director

(407) 599‐3381 401 Park Avenue South Winter Park, FL 32789

[email protected]

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Annual Budget


Contact Information

Special Districts and Authorities

Barefoot Bay Recreation District

Annual Audit 2006‐2015 $5 million Kimmi Cheng

Finance Director

(772) 664‐3141 625 Barefoot Boulevard

Barefoot Bay, FL 32976‐7305 [email protected]


Annual Audit 2012 2016 $262 million

Lisa Lumbard Chief Finanical

Officer

(407) 690‐5252 4974 ORL Tower Road Orlando, FL 32807

[email protected]

East Central Florida Regional Planning Council

Annual Audit 2005‐2015 $1.8 million

Leila Hars Finance Manager

(407) 262‐7772 309 Cranes Roost Boulevard

Suite 2000 Altamonte Springs, FL 32701

[email protected]

Early Learning Coalition of Flagler & Volusia

Annual Audit 2010–2014 $23

million DJ Lebo

Executive Director

(386) 323‐2400 135 Executive Circle, Suite 100 Daytona Beach, FL 32114

[email protected]

Florida Intergovernmental Finance Commission

Annual Audit 2010‐2014 $6 million Craig Dunlap President

(407) 678‐0977 c/o Dunlap & Associates Group, Inc.

1146 Keyes Avenue Winter Park, FL 32789 [email protected]

Greater Orlando Aviation Authority

Annual Audit Quarterly Reviews Hyatt Regency Audit

2005‐2017 $250 million

Jacqueline Churchill Director

of Finance

(407) 825‐2001 One Jeff Fuqua Boulevard Orlando, FL 32827‐4399 [email protected]

MetroPlan Orlando Annual Audit 2011‐2015 $43

million Harold Barley

Executive Director

(407) 481‐5672 315 E. Robinson Street, Suite 355

Orlando, FL 32801 [email protected]



Marie Schafer Chief Financial

Officer

(305) 637‐3277 3790 N.W. 21st Street

Miami, FL 33142 [email protected]

North Brevard Hospital District/Parrish Medical


Michael Sitowitz Chief Financial

Officer

(321) 268‐6333 951 N. Washington Avenue

Titusville, FL 32796 [email protected]

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Annual Budget


Contact Information

Special Districts and Authorities Cont.

Osceola Heritage Park

Annual Audit 2005‐2014 $4.5 million

Mary Burd Director of Finance

(321) 697‐3340 1875 Silverspur Lane Kissimmee, FL 34744 [email protected]

Sanford Airport Authority


million Don Poore, Chief Financial Officer

(407) 585‐4018 1200 Red Cleveland Boulevard


TOHO Water Authority


Rodney Henderson

Business Services Manager

(407) 944‐5130 951 Martin Luther King Jr. Boulevard

Kissimmee, FL 34741 [email protected]

West Volusia Hospital Authority


million Eileen Long Accountant

(386) 734‐9411 c/o Dreggors, Rigsby & Teal, P.A.

1006 N. Woodland Boulevard, Ste A DeLand, FL 32720

[email protected]

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PeerReview

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MSLDeskReview

Documents

March 1, 2016mca.dadeschools.net/AuditCommittee/AC_Spec_April_5... · What distinguishes one CPA firm from another are its people. CPA firms are not names, logos, or multi‐ national