External Audit Services - broward.org Audit Services- Solicitation R2112554P2 ... BCA Watson Rice LLP Cherry Bekaert LLP RSM US LLP S. Davis & Associates, ... resume. Maximum Points:

External Audit Services- Solicitation R2112554P2

EVALUATION CRITERIA (EC)

1 5/23/2017 R2112554P2 Evaluation Matrix Final

BCA Watson Rice LLP Cherry Bekaert LLP RSM US LLP S. Davis & Associates, P.A.

I. ABILITY OF PROFESSIONAL PERSONNEL: Maximum Points 30 (EC1, 2 and 3) EC I.1. Description of the experience, qualifications and other vital information, including relevant experience on previous similar projects, of all key employees and subcontractors who will be assigned to this project. This information shall include an Organization Chart, the functions to be performed by the key individuals to include partners, managers, seniors and the subcontractors. Maximum Points: 15 EC I.2 Professional and/or academic qualifications for key personnel, including partners, managers, supervisors and seniors who will have primary responsibility for performance of required auditing services. Specifically identify the partner, manager, and in charge auditor that will be assigned to the audit and their resume. Maximum Points: 10 Responses to EC1.1 and EC1.2 are combined below: No information provided on relevant experience on similar projects. No professional and/or academic qualifications information on key employees or functions to be performed. No organization chart provided.

The County’s proposed team stays abreast of the ever-changing regulatory environment, and team members are significantly involved as board members, committee members and subject matter experts in various organizations including the GFOA, FGFOA, AICPA, and FICPA. Organization Chart on P.9

All core members of the team reside and work in Broward and all team members, from audit supervisor through partner, are certified public accountants. Organizational Chart on P.9 Our team members are involved in a number of professional and civic organizations including the Government Finance Officers Association, Florida Government Finance Officers Association, School of Government Finance, Florida League of Cities, AICPA and FICPA. Detailed biographies containing each team member's formal education and professional affiliations, are included below.

The personnel assigned to your engagement have extensive financial statement and single audit experience and will be committed to performing quality work, delivering timely reports and ensuring the County continues to attain the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (“GFOA”). In this effort, key engagement team members will provide technical support and will review the entire audit package for compliance prior to submission to the GFOA.





Experience of Our Auditors and Specialists: John Gilberto, Partner, Cherry Bekaert, LLP; • BBA in Accounting, Guilford College • MBA, University of North Carolina Chapel Hill • FL CPA License# AC42677 Mr. Gilberto will be responsible for the overall quality of the audit. He will coordinate resources to best serve your needs and ensure client satisfaction. He has more than 24 years of public accounting experience providing audit and accounting services for state and local government entities. Mr. Gilberto has authored government industry articles and is a frequent speaker and instructor at industry conferences, including the AICPA National Government Conference, GFOA Annual Convention and the AICPA Quality Center webcasts. He has served as a member of the AICPA State and Local Government Expert Panel and the FGFOA technical resource committee, and currently serves on the AICPA Government Audit and Accounting Update Committee. Refer to relevant experience at P. 12. Ron Conrad, Partner, Cherry Bekaert, LLP; • BBA in Accounting, Wesleyan College • FL CPA License# AC11217 Mr. Conrad will be responsible for second partner review of work performed, the financial statements and auditor reports prior to issuance will be

Refer to the milestones and timing chart on page 22 of this proposal for the responsibilities assigned to each team member relating to the various segments of the audit and tentative timeline. Bob Feldmann Client Service Partner • Bachelor of Science, accounting, University of Florida • Master of Science, taxation, University of Miami • CFO Program, University of Minnesota Graduate School

of Business • Certified public accountant, state of Florida Mr. Feldmann is the Florida Government Practice Leader and is the Miami Office Managing Partner. He also serves as the National Government Assurance Leader for the firm. He has over 30 years of audit and accounting experience, serving as partner on various nonprofit and governmental clients. His experience includes performing audits in accordance with Government Auditing Standards, OMB Circular A-133, the Uniform Guidance, Federal Single Audit Act, Florida Single Audit Act and the Rules of the Auditor General of the State of Florida. Refer to Relevant experience at Pgs. 10 and 59. He will ensure that all services promised to the County are delivered in a timely and efficient manner and be available year round to provide access to any firm resources needed whether it be for audit, tax or consulting services. Brett Friedman Audit Engagement Partner • Bachelor of Science, accounting and economics, State

University of New York at Albany • Masters of Business Administration, University of Miami • Certified public accountant, state of Florida

All assigned personnel have governmental auditing experience and personnel assigned to the single audit have prior federal and state single audit experience. Many of the team members have previously served on the County’s audit. Our partners and managers will be actively involved on site during all phases of the work. During our scheduled periods of fieldwork, the seniors and support staff will dedicate 100 percent of their time to the County. Organizational Chart on P. 11. Shaun M. Davis, CPA, Managing Partner of SDA • Graduate of Florida State University with a

Bachelor of Science degree in Accounting • CPA licensed to practice in Florida and New

York Mr. Davis has over thirty years of public accounting experience. He has pertinent experience in audit and special services engagements in the governmental and not-for-profit industries, most requiring federal and/or state single audits. The engagement coordinating partner serves as your primary point of contact to ensure that all service deliverables are met on time and that the team is working efficiently to do so. Mr. Davis will serve in this capacity. Refer to relevant experience at Pgs. 12 and 38-39.





responsible for second partner review. He has over 30 years of public accounting experience including 16 years with Cherry Bekaert. . Mr. Conrad is the firm’s technical service director for the government industry responsible for monitoring industry accounting and auditing developments, coordination of the firm’s industry training, and development of technical assistance for industry clients. He is also a frequent speaker on government industry matters, and served for seventeen years as a reviewer for the GFOA Certificate of Achievement for Excellence in Financial Reporting program. Refer to relevant experience at P. 13. Krista Edoff, Partner, Cherry Bekaert, LLP; • B.S. and Master’s in Accounting, Florida State

University • CPA License VA# 27909 Ms. Edoff has 15 years of experience providing audit and accounting services to public sector clients. She specializes in attestation services for the governmental industry which include financial and performance audits, agreed-upon procedures, single and compliance audits. Her duties encompass planning, supervising, reporting and wrapping up the engagement, direct communication with the client and their board, and other value-added services. Ms. Krista is an approved peer reviewer for the AICPA Peer Review Program. Refer to relevant experience at P. 14 of the RFP

Mr. Friedman has more than 20 years of experience providing audit and consulting services to governmental and nonprofit clients. He will serve as the audit partner and will oversee all aspects of the audit. He has extensive experience with the adoption of new GASB Standards, including recently, Statements 67, 68, 71 and 72. He is also active in the Firm's internal inspection program and has served as an instructor for both internal and external CPE programs. Refer to relevant experience at Pgs. 10 and 60. Anthony Brunson CBE Partner • Bachelor of Science. Jackson State University • Master of Business Engineering, Dartmouth College • Certified public accountant, state of Florida Mr. Brunson is a state and local government specialist with more than 35 years of experience working with public entities. He will be the lead partner and be responsible for the issuance of the reports required by the County for the Property Appraiser's audit, as well as the Housing Finance Authority and Health Facilities Authority audit. Refer to relevant experience at Pgs. 11 and 61. Carlos Trueba, CBE Partner • Bachelor of Science. Florida International University • Certified public accountant, state of Florida Mr. Trueba has over 30 years of public accounting experience related to audit engagements of non-profit organizations and state and local government clients. He manages the firm's audit practice and ensures the quality and fiscal compliance of all governmental and

Patricia Duperron, CPA, Engagement Quality Control Reviewer • University of Michigan with a B.B.A. degree in

accounting • Licensed CPA in Michigan Ms. Duperron has over 25 years of experience in public accounting and has worked extensively with townships, cities, counties, schools, and other governmental entities and pension plans, as well as various businesses and nonprofit organizations. She has significant expertise in Government Auditing Standards, federal programs and single audit compliance, auditing a variety of federal programs for different agencies. She has significant experience in the quality review of financial statements and single audit compliance. The quality review partner is responsible for reviewing audit documentation and reporting for quality assurance. Ms. Duperron will servie in this capacity. Refer to relevant experience at Pgs. 12 and 54-55. Tanya I. Davis, CPA, Lead Engagement Partner • Cum Laude Graduate of Barry University with a

Bachelor of Science degree in Accounting • CPA licensed to practice in Florida Ms. Davis has over twenty-five years of public accounting experience. She has extensive experience in serving governmental clients, including counties, municipalities and special





Andrew Fierman, Partner, Alberni Caballero & Fierman; • B.S., University of Florida • MBA, Florida International University • FL CPA License# AC39267 Mr. Fierman brings over 13 years of audit experience. Mr. Fierman’s areas of expertise are financial audits, federal single audits, State of Florida single audits, employee benefit plan audits, agreed upon procedures, internal control reviews and consulting services. He has conducted peer reviews of small and mid-size accounting firms. Refer to relevant experience at P. 15 of RFP. Enrique Llerena, Partner, Alberni Caballero & Fierman; • B.S., Accounting, Florida International University • Masters of Accounting, Florida International

University • FL CPA License# AC42193 Mr. Llerena has more than 10 years of experience. Mr. Llerena has comprehensive knowledge in Financial Audits, Federal Single Audits, state of Florida Single Audits, Employee Benefit Plans, Agreed-Upon Procedures, Attestation Services, Operational & Performance Reviews, Internal Control Reviews and Consulting Services.

non-profit clientele service delivery. Refer to relevant experience at Pgs. 11 and 62. Cynthia Borders-Byrd, CSE Partner • Bachelor of Science in Accounting, Florida State

University • Master's in Business Administration, Florida Atlantic

University • Certified public accountant, state of Florida Ms. Borders-Byrd has more than 30 years of experience serving government and nonprofit clients. She has extensive experience performing audits under the Single Audit Act OMB Circular A-133, the Florida Single Audit and the Rules of the State Auditor General. She will also be the lead partner and be responsible for the issuance of the reports required by the County for the Supervisor of Election's audit. Refer to relevant experience at Pgs. 12 and 63. Donnovan Maginley, Concurring Review Partner • Bachelor of Science, Accounting, Barry University • Masters of Professional Accounting, Barry University • Certified public accountant, state of Florida Mr. Maginley has more than 23 years of audit experience, focusing on serving governments. Most recently he assisted in the implementation of GASB's 67, 68, 71 and 72. As the engagement concurring review partner, Mr. Maginley will provide advice and consultations regarding complex accounting matters, assist the engagement team in audit matters and will be responsible for reviewing all high risk areas of the audit. Refer to relevant experience at Pgs. 12 and 64.

districts which require financial statement and/or federal and state single audits. Ms. Davis has overall responsibilities for all work performed, will oversee the technical aspects of the engagement, perform detailed review of workpapers and serve as the County’s primary point of contact for all technical matters. Refer to Relevant experience at Pgs. 12 and 40-41. Alfredo Cepero, CPA, Engagement Partner BDO (subconsultant) • M.S., Accounting, Florida International University • B.A., Accounting, Florida International University Mr. Cepero has more than 27 years of experience in public accounting. He has extensive experience with the auditing, accounting and reporting requirements of Federal Single Audit, the Florida Single Audit Act and Government Auditing Standards. He will coordinate the activities of professional staff assigned by their firms, and assist in staff supervision and the review of workpapers. Refer to Relevant experience at Pgs. 12 and 52-53. Cynthia Borders-Byrd, CSE Partner (Subconsultant) • Bachelor of Science in Accounting, Florida State

University • Master's in Business Administration, Florida

Atlantic University • Certified public accountant, state of Florida





Mr. Llerena has also been a leader in his industry serving as a speaker and presenter in many governmental events. Refer to relevant experience at P. 16. Scott Anderson, Director, Cherry Bekaert, LLP; • B.A., Utah State University • MAC, North Carolina State University • FL CPA License# AC47907 Mr. Anderson has over 12 years of experience primarily providing audit services to local governments. He oversees engagement planning, performance of audit tests and report writing. Mr. Anderson has extensive experience with Uniform Grant Guidance and Chapter 10.550. He has also been an internal training instructor for over six years, and has instructed at a number of external trainings, including the Florida GFOA Conference, and webinars sponsored by the Firm. Mr. Anderson also serves on the GFOA Special Review Committee. Refer to relevant experience at P. 17. Neal Beggan, Principal. Cherry Bekaert; • BBA in Finance with a concentration in Computer

Information Systems (CIS), James Madison University

Mr. Beggan is a Partner in the Information Technology Audit Group (ITAG) of Cherry Bekaert. A Certified Information Systems Auditor (CISA), he has over fifteen years of IT audit, consulting and compliance experience, including

Linda Abernethy, A & A Review Partner Ms. Abernathy has served governmental entities almost exclusively for 30 Audit years. She has performed financial, compliance and single audits of many municipalities, counties, state agencies and other governmental entities. She will serve as the Audit and Accounting Review Partner. Ms. Abernethy serves on the State and Local Government Expert Panel. As a member of the Panel, Linda participated in the release of various whitepapers pertaining to the implementation of GASB Statements 67 and 68 - the Pension Standards. Refer to relevant experience at Pgs. 13 and 65. Chantelle Knowles, Audit Manager • Bachelor of Business Administration, Accounting,

University of Georgia • Masters of Accounting, University of Georgia • Certified public accountant, state of Florida Ms. Knowles has over 12 years of government auditing experience. Her experience includes performing audits in accordance with Government Auditing Standards, OMB Circular A-133, Uniform Guidance, Federal Single Audit Act and the Rules of the Auditor General of the State of Florida. Ms. Knowles will serve as the audit manager for numerous segments of the audit. Refer to relevant experience at Pgs. 13 and 66.

Ms. Borders-Byrd has more than 30 years of experience serving government and nonprofit clients. She has extensive experience performing audits under the Single Audit Act OMB Circular A-133, the Florida Single Audit and the Rules of the State Auditor General. She will coordinate the activities of professional staff assigned by their firms, and assist in staff supervision and the review of workpapers. Refer to relevant experience at Pgs. 12 and 50-51. Lee Klumpp, CPA. Engagement Consulting Partner, BDO (Subcontultant) • B.S., Accounting, University of Maryland Mr. Klump has been with BDO for over 20 years and has experience researching, writing, and disseminating information related to recent accounting and auditing pronouncements promulgated by the Financial Accounting Standards Board, the Government Accounting Standards Board, the Office of Management and Budget (OMB), the Government Accountability Office, the Auditing Standards Board, and others that provide guidance for the nonprofit industry. The technical consulting partner will provide technical assistance on various financial statement and single audit issues. Mr. Klump will serve in that capacity. Refer to relevant experience at Pgs. 12 and 56-57.





planning, managing and performing information technology reviews. Mr. Beggan, worked at an international accounting and management firm as an IT manager responsible for Sarbanes-Oxley Act accelerated and non-accelerated filers across numerous industries. Refer to relevant experience at P. 19. Lauren Strope, Senior Manager, Cherry Bekaert; • B.S. and MAcc, University of South Florida • FL CPA License# AC46145 Ms. Strope has over eight years of experience specializing in audit services to public sector clients, predominantly local governments. Her duties will encompass planning, performing, supervising, reporting and completing the engagement, to direct client communication and value-added services. Ms. Strope is an instructor for firm-sponsored trainings and has taught upper-level financial accounting courses for the University of South Florida and is a GFOA CAFR reviewer. She serves as the Chair-Elect for the University of South Florida Accounting Circle. Refer to relevant experience at P. 20 Michael Townsend, IT Audit Senior, Manager, Cherry Bekaert; • B.S. in MIS, University of South Florida • MBA, University of Tampa

Anil Harris, Audit Manager • Bachelor of Science, Accounting, University of Florida • Masters, Accounting, University of Florida • Certified public accountant, state of Florida Mr. Harris has more than 12 years of experience serving clients in the nonprofit, governmental and education sectors. He focuses on performing audits in accordance with Government Auditing Standards, OMB Circular A-133, Federal Single Audit Act, Florida Single Audit Act and the Rules of the Auditor General of the state of Florida. Mr. Harris will serve as an audit manager and assist Ms. Knowles with certain segments of the audit including the Water and Wastewater and Port Everglades. Refer to relevant experience at Pgs. 13 and 67. Natalee Camoesas, Audit Supervisor • Bachelor of Science, Accounting, Florida State University • Bachelor of Science, finance, Florida State University • Certified public accountant, state of Florida Ms. Camoesas has over 8 years of public accounting experience, providing financial and compliance audit and consultation services to a variety of public sector entities. Ms. Camoesas will serve as the supervisor on the County's engagement. She will be the lead in-charge for the County-wide audit engagement and the Aviation Department audit. Refer to relevant experience at Pgs. 14 and 68.

Lawrence Bakst, CSP, Engagement Information Technology Principal • M.B.A., Fordham University • B.B.A., Hofstra University • Certified Systems Professional Mr. Bakst has 25 years of experience in information systems and auditing management, and is responsible for directing and conducting information systems audit control and security reviews. He works with both application controls and information technology general controls related to Sarbanes-Oxley. He also provides consulting assistance to clients in the areas of accounting software package evaluation and selection, hardware evaluation and physical site planning. He will be responsible for directing and overseeing information technology (“IT”) personnel and helping to integrate the IT control procedures with the audit control procedures. Refer to relevant experience at Pgs. 13 and 62-63 Annette E. Lewis, CPA, MBA Consulting Manager • Graduate of Boston College with a Bachelor of

Science degree in Accounting • MBA from Florida International University • CPA licensed to practice in Florida Ms. Lewis has over twenty years of combined governmental and public accounting experience in attestation, accounting, tax and consulting services. She has significant experience in providing consulting, accounting and special





Mr. Townsend has more than 11 years of financial and IT auditing, risk advisory consulting and compliance experience. He will be responsible for supporting the financial audit team by reviewing the County’s IT general controls (“ITGC”) for all materially significant financial systems/applications. Mr. Townsend is a CISA and a member of the AICPA, Information Systems Audit and Control Association (ISACA) and the Institute of Internal Auditors (IIA). Refer to relevant experience at P. 23 John St. George, Manager, Cherry Bekaert; • B.S. in Accounting, Iowa Wesleyan College • M.A., William Woods University • FL CPA License# AC46327 Mr. St. George has over five years of professional experience. He has performed audits under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Mr. St. George is a member of the Firm’s South Florida THInc® Group, THIncTank®, as well as the Firm’s South Florida Elite RECon Group. Refer to relevant experience at P. 21 Greg Miller, Manager , Cherry Bekaert; • B.S. Accounting, The Citadel • CPA License VA# 38155

Audrey Robinson, Supervisor • Bachelor of Science, Accounting, Florida International

University • Masters, Accounting, Nova Southeastern University • Certified public accountant, state of Florida

Ms. Robinson has over 15 years of auditing and accounting experience. She will assist Ms. Camoesas, serving as the co-supervisor /senior on the County's engagement. Ms. Robinson will be responsible for supervision of audit staff and will perform test work over complex audit areas. She will also be responsible for managing and overseeing all audit test work for the reports issued for the Property Appraiser, Housing Finance Authority and Single Audit. Refer to relevant experience at Pgs. 15 and 69. Michelle Diaz, Senior In-Charge • Bachelor of Science, Accounting, Barry University • Masters, Accounting, Barry University Ms. Diaz has over four years of public accounting experience. She will serve as the in-charge on the Water and Wastewater engagement and will serve as the key liaison between the County and RSM staff members. Refer to relevant experience at Pgs. 15 and 70. Kristi Geraci, Senior In-Charge • Bachelor of Business Administration, Accounting and

Management Information Systems, Ohio University Ms. Geraci has five years of government and nonprofit auditing experience. Her experience includes performing audits in accordance with Government Auditing Standards, OMB Circular A-133, Federal Single Audit Act and the Rules of the Auditor General of

audit services to governmental entities. Refer to relevant experience at Pgs. 13 and 44-45. Heather Sinclair Young, CPA, MBA Engagement Manager • Honors Graduate of the University of the West

Indies • Bachelor of Science degree in Accounting and a

Master of Business Administration from Florida International University

• CPA licensed to practice in Florida Ms. Young has more than fifteen years of public accounting experience. Her industry experience includes governmental, not-for-profit and sports and entertainment. She will maintain continuous control over the engagement through meetings with clients, review of work papers, and discussions with seniors and staff. Refer to relevant experience at Pgs. 13 and 42-43. Wilbert Santos, CPA Engagement Senior Manager • B.S. Accounting, Angeles University Foundation,

Philippines Mr. Santos has more than 17 years of experience in public accounting. He has extensive experience in auditing, accounting, reporting, and compliance requirements of governmental entities, non-profit entities, retirement plans, condominium associations, manufacturing companies, and other types of





Mr. Miller has over eight years of audit experience, providing state and local government entities with financial statement audits. Mr. Miller is a member of the AICPA, the VSCPA, the Virginia Local Government Auditors Association and the National and Virginia chapters of the GFOA. Refer to relevant experience at P. 22. Michael Barnett, Supervisor, Alberni Caballero & Fierman; • B.S. and M.S., University of West Indies, Jamaica • FL CPA License# AC49054 Mr. Barnett has over 20 years of accounting and auditing experience in governmental, nonprofit, and for-profit entities. His extensive experience as an accountant and auditor includes examining accounting records to help ensure the reliability and integrity of financial information, compliance with applicable laws and regulations, adherence with the established policies and procedures; implementation of internal controls and evaluation management’s achievement of goals and objectives. He also has substantial experience in auditing federal and state grants in accordance with Uniform Grant Guidance and Rules of the Auditor General of the State of Florida, respectively. Refer to relevant experience at P. 18

the State of Florida. Kristi will serve as an engagement senior on the County-wide audit engagement and the in-charge for the Sheriff and the Port Everglades audits. Refer to relevant experience at Pgs. 16 and 71. Adrian Liburd, Senior In-Charge • Bachelor of Science, accounting, Florida A&M University • Masters, accounting, Florida A&M University • Certified public accountant, state of Florida

Mr. Liburd has over 15 years of public/ governmental accounting and auditing experience. He typically works on more complicated segments of an assignment or areas deemed high risk. He will supervise staff as well as perform test work for both the financial audit and the grant testing under the Uniform Guidance and Federal and Florida Single Audit Acts. He will also serve as the engagement in-charge for certain components of the audit issued by ABPA, including the Property Appraiser, Housing Finance Authority and the Single Audit. Refer to relevant experience at Pgs. 17 and 73. Alicia Jones, Senior In-Charge • Master of Business Administration, Accounting, Florida

Agriculture and Mechanical University • Certified Fraud Examiner Alicia has over 4 years of diversified accounting and auditing experience. She will serve as the engagement in-charge for certain components of the audit issued by Ms. Borders-Byrd including the Supervisor of Elections. Refer to relevant experience at Pgs. 17 and 73.

commercial entities. Mr. Santos has developed expertise in performing audits in accordance with Federal Single Audit, Florida Single Audit Act, Florida Statutes. He will maintain continuous control over the engagement through meetings with clients, review of work papers, and discussions with seniors and staff. Refer to relevant experience at Pgs. 13 and 58-59 Wesley Freeman, CISA, CFE Information Technology Senior Manager • MBA, Georgia Southern University • BBA, Georgia Southern University • Certified Systems Information Auditor • Certified Fraud Examiner Mr. Freeman has over ten years of experience supporting the assurance personnel by performing information systems audit functions including general control testing, business process control testing and data analysis. He will work closely with the information systems principal and engagement managers to coordinate the IT portion of the audit. Refer to relevant experience at Pgs. 13 and 64-65. Ivan Ruiz Information Technology Manager • BA, University of Miami • Certified Information Systems Auditor (CISA) Mr. Ruiz has over twelve years of experience supporting the assurance in IT systems and ERP implementation. He will work closely with





Ross Krusell SE Technology & Mgmt Consulting Leader • Bachelor of Science, Management, Florida State

University Mr. Krusell experience includes technology leadership, strategy and business systems integrations, as well as infrastructure and outsourcing. He has over 12 years of experience and significant depth with IT strategy, enterprise and application architecture, collaboration and security. Mr. Krusell brings extensive experience with ERP roll outs and internal control testing. As the County is still in the process of a significant ERP implementation, Mr. Krusell will lead the team in performing a rapid assessment over key challenging areas as it relates to technology and operations of your new ERP system. Refer to relevant experience at Pgs. 17 and 75. Alexandra Lorie, Information Technology Director • Master of Science, Management Information Systems,

Florida International University • Bachelor of Business Administration, International

Finance and Marketing and Computer Information Systems, University of Miami

Ms. Lorie is a consulting professional and project manager with over 15 years of experience. She will serve as the information technology consultant of the controls utilized through the County's information technology systems which will be relied upon as part of the audit. She will oversee testing done of the County's technology system access and application controls. Refer to relevant experience at Pgs. 18 and 76.

the information systems principal and engagement managers to coordinate the IT portion of the audit. Refer to relevant experience at Pgs. 13 and 66-67. Engagement Seniors Engagement Seniors are responsible for supervision of fieldwork and detailed review of workpapers. They will devote substantial attention to the planning phase of the audits and, during fieldwork and wrap up, will devote 100% of their scheduled time to the County. Joy Chambers-Nicholas • Graduate of the University of the West Indies,

Kingston, Jamaica, with a Bachelor Degree in Accounting and Management

Ms. Chambers-Nicholas has ten years of combined public and private experience in accounting and auditing. Sharon Clayton, Engagement Senior • Graduate of the University of Technology,

Kingston, Jamaica, with a Bachelor of Business Administration in Accounting

• Passed the CPA Exam, certified in another state and pending reciprocity in Florida

Ms. Clayton has over twenty (20) years of combined public and private experience in the accounting and audit field. Refer to relevant experience at Pgs. 13 and 46-47.





Ryan Hay, Cyber Security Manager • Bachelor of Science, Management Information Systems,

Florida State University Mr. Hay has15 years of experience working with global technology consulting firms. Mr. Hay will serve as the cyber security consultant to identify any security risks, creating options and implementing solutions for the County. Refer to relevant experience at Pgs. 18 and 77. David Luker, Construction Recovery Specialist • Bachelor of Arts, accounting, Illinois State University • Master of Business Administration, finance, summa cum

laude, Illinois State University • Master of Science, accounting, magna cum laude, Illinois

State University Mr. Luker has over 11 years of public accounting experience that includes planning and managing construction closeout audits, facilities and construction internal audits, contract compliance engagements and other consulting services. Mr. Luker will serve as the construction management risk specialist on the County's audit. Refer to relevant experience at Pgs. 19 and 78. Lisa Chanzit, Actuarial Specialist • Bachelor of Arts, Mathematics and Biology, University of

Rochester • Master of Science, Statistics, University of Chicago Ms. Chanzit has more than 36 years of experience providing consulting services to governmental and nonprofit clients.

Marie Phillipe, Engagement Senior No Resume Provided. Javier Orozco, CPA Engagement Supervising Senior • B.A., Accounting, Florida Atlantic University,

Boca Raton Florida Mr. Orozco has more than 7 years of experience in public accounting. Refer to relevant experience at Pgs. 13 and 60-61.





Lisa will assist the team with the review of actuarial reports as a subject-matter expert. Refer to relevant experience at Pgs. 20 and 79. Tim Ellenwood, Tax Specialist • Bachelor of Science, Business Administration, University

of Northern Colorado • Certified Payroll Professional Mr. Ellenwood is a state and local tax professional with more than 30 years of experience. He specializes in federal, state and local employment tax matters and will serve as the tax specialist on the County's audit. Refer to relevant experience at Pgs. 17 and 74.


EVALUATION CRITERIA (EC) BCA Watson Rice LLP Cherry Bekaert LLP RSM US LLP S. Davis & Associates, P.A.

5/23/2017 12 R2112554P2 Evaluation Matrix Final

EC I.3 Indication of those employees and staffing levels for the current year and who will be used in the following years of the engagement and the willingness to commit and maintain staffing, both number and level, to successfully conclude the audit examination. Maximum Points: 5

a. Provide the description of the firm's professional development program, including the approximate number of days per year of continuing education provided to members of the firm. Also, indicate the number of days of specialized training in governmental accounting and auditing received, including Information Technology auditing, during the last two years by personnel who will be assigned to the audit engagement.

No professional development plan provided.

We require all client service professionals complete at least 20 hours of qualifying CPE every year and at least 120 hours every three years. In addition, all client service professionals who serve governmental entities are required to complete 80 hours of CPE every 2 years with at least 24 hours in subjects that directly relate to government auditing and/or the government environment. Annually, Cherry Bekaert requires its staff to attend internal and external training courses in technical and non-technical skills in addition to holding annual seminars for staff, clients and non-clients in areas of specialization such as the not-for-profit and governmental industries. Refer to P. 24

All of the audit professionals of RSM comply with the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States. All professional employees receive at least 40 hours of continuing professional education (CPE) per year. All professionals who participate in audits of governmental clients receive a minimum of 24 hours of government audit and accounting CPE every two years in subjects directly related to: • The client's environment, including accounting unique to the industry. • Auditing techniques as they pertain to satisfaction of federal audit requirements. Refer to P. 23

Our firms’ audit personnel is required to obtain 80 hours of continuing professional education (“CPE”) every two years and personnel performing audits in accordance with Government Auditing Standards are required to obtain 24 hours in subjects directly related to governmental accounting and auditing. Refer to P. 14

b. Provide the personnel to be assigned to the audit and that they have met the continuing education requirements, as set forth, in the Government Auditing Standards.

Key individuals assigned to the project were not provided.

All team members assigned to the County’s engagement have met and will continue to meet continuing education and independence requirements required by Governmental Auditing Standards, issued by the Comptroller General of the United States. Refer to P. 24

All of the County's audit team members comply with the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States and the educational requirements under Florida Statutes, Chapter 11.45. Refer to P. 24

All audit personnel assigned to the County’s engagement have met the Government Auditing Standards CPE requirements. Refer to P. 15




c. Disclose any impairments of independence, as defined by the American Institute of Certified Public Accountants of the firm or employees assigned to the audit engagement. Maximum 5 points.

No impairments disclosed.

There are no potential impairments of independence as defined by the American Institute of Certified Public Accountants. Refer to P. 24

Our proposed team is free from personal and external impediments to independence and is free of all obligations and interests that might or would conflict with the best interest of the County. The above statement applies to all personnel provided by our CBE partners. Refer to P. 24

We have no personal interest, direct or indirect, in the fiscal affairs of the County or any of its Commissioners. In addition, we affirm that none of the personnel have governance relationships with the County, and there exists no family ties between our key employees and any of the County’s senior management or directors. Refer to P. 15

II. Ability to Furnish the Required Services/Project Approach: Maximum 30 Points EC 4. Provide the firm's project plan, methodology, and recommended solutions in performing the services described in the Scope and Reporting section. Include specific responsibilities of the firm's management and staff to be assigned to this engagement. Maximum Points 10. In meeting the RFP’s 25% CBE goal, the County strongly encourages each proposing firm to assign the CBE firm(s) responsibility for issuing Audit Opinion(s) for Reports identified in the Scope of Services in Sections D, F and G commensurate with the professional abilities and capabilities of the CBE firm(s). No project plan or methodology for conducting project provided.

Our approach will be risk-based, highly automated and specifically tailored to the County’s unique circumstances and encompass internal control procedures at each of the internal control systems on which we will report, with an early focus on ways to help facilitate the County’s year-end closing process. Our audit approach focuses on a targeted examination of your financial statements by addressing the risks related to the fair presentation of the statements in accordance with accounting principles generally accepted in the United States.

Our audit approach and methodology is focused on listening to and understanding the County, not only the flow of transactions and internal controls, but also your strategies and business risks. We take a risk-based approach focusing on key transaction cycles and account balances with an emphasis on internal controls. This enables us to identify key audit components and tailor our procedures to the unique aspects of the County's operations.

Due to our team’s extensive experience in financial statement and single audits of governmental entities, we are well-equipped to perform the scope of work required by the County. Our audits will include a substantive and analytic testing of key audit areas, review of internal controls and compliance testing, including testing controls over the County’s computer environment and compliance testing in accordance with the Federal and State single audits. Partners and managers are heavily involved in all phases of the audits.




Our overall approach to providing audit services will be conducted in four phases: Orientation and Planning • Strategy and planning meeting; review prior

auditor workpapers • Discuss areas of importance or concern to the

County • Proactive discussions of complex and new

accounting requirements • Obtain documentation of control environment,

accounting systems, control procedures • Develop an overall audit strategy and deliver

client assistance plan and proposed schedule, which maximizes the use of your schedules and allows ample time to gather requested information.

Interim and Year-End Procedures • Interim testing • Use of Cherry Bekaet's IT Audit Group (ITAG) • Compliance testing • Year-end and cutoff procedures Final • Complete testing of balances and transactions • Exit conference with the County • Draft reports and findings (if any) Reporting • Issuance and presentation of audit results and

related reports • GAAP, GAS, Chapter 10.550, Single Audit,

PFC, report to those charged with governance and Data Collection Form

Planning • Define Major audit objectives • Establish communication protocol • Scheduling & resourcing We learn as much as possible about your business up front in order to properly understand the account balances, classes of transactions and disclosures relevant to your activities. Control Environment & Risk Assessment • Assess control environment • Evaluate audit risk • Finalize audit plan We assess the risk that errors or fraud may cause a material misstatement of financial statements. We next decide whether the identified risks relate to specific relevant assertions related to significant account balances, classes of transactions, or disclosures, or whether they relate to the financial statements taken as a whole and potentially affect many relevant assertions. We then determine which of the identified risks of material misstatement are significant risks that require special audit consideration. Audit Fieldwork • Tests of account balances & transactions • Compliance testing • "Lights Out" approach We next determine the nature, timing and extent of tests of controls and substantive procedures necessary to address the risks identified. We select

As previously mentioned, CBE firms will perform 65% of the engagement, receive 65% of the fees and render opinions on at least 65% of the auditor’s reports. Our risk-based audits will be conducted in four phases: Phase I – Strategic Plan • Gain an Understanding of the Operations and Internal Controls • Develop the Overall Audit Plan • Develop Audit Programs • Information Technology Testing This phase includes the following: • Meet with key County personnel to gain an

understanding of accounting principles and procedures, reporting requirements, budgeting, planning and closing schedules. We will agree on audit timelines and deliverables. County personnel will be provided with an agenda prior to these planning meetings;

• Evaluate the internal control structure; • Evaluate computer/accounting system

controls; • Perform risk assessments; • Develop detailed audit programs that allocate

elements of the time budget to various audit areas, including determining audit samples, based on the results of risk assessments performed;

• Perform substantive and compliance testing for the financial statement and single audits.




Our approach will address accounting and auditing issues early to help the County provide a smooth audit at year-end. In addition to planning communications, we will communicate results of our interim procedures and reassess our audit plan to ensure issues have been addressed timely, staffing is appropriate, and our fieldwork is the highest quality. At the conclusion of the engagement, we will present the results of the audit to governing councils and boards. We pride ourselves on our year-round availability to ensure that those charged with governance are educated on current and upcoming accounting standards that could significantly affect the financial statements. For specific responsibilities of the firm’s management and staff (Refer to EC1.1) Refer to Pgs. 26-28

transactions for testing using various approaches, which may include specific identification of transactions or may involve sampling.

Completion & Reporting • Engagement reviews • Issue opinions & reports • Presentation to the Audit Committee At the conclusion of the audit, we evaluate the sufficiency and appropriateness of the audit evidence obtained and whether the assessments of the risks of material misstatement at the relevant assertion level remain appropriate. We may redesign planned audit procedures based on our evaluation. We also evaluate the effects, both individually and in the aggregate, of factual, judgmental and projected misstatements that are not corrected by the organization. We communicate all misstatements identified during the audit, other than those we believe to be trivial, to management and the audit committee on a timely basis. Our audit culminates with the issuance of a report on the financial statements, report on internal control over financial reporting, reports on compliance, report to the audit committee and, if applicable, communications of material weaknesses and significant deficiencies. Refer to Pgs. 25-38. For specific responsibilities of the firm’s management and staff (Refer to EC1.1).

We will conduct an evaluation of the internal control structure, accounting system and fraud risk. Based on the conclusions reached, we will determine the timing and extent of the specific procedures to be performed, including the use of statistical sampling methods, and coordinate implementation thereof with the activities of the County. We will conduct a review of IT controls. We will determine the applicable laws regulations, contract and grant agreements through discussions with key personnel, review of current year and prior year monitoring and financial reports, and any other relevant information that comes to our attention during this phase of the engagement using information gained from the above, coupled with a review of your general ledger, we will plan risk-based audits and develop our audit programs, accordingly. Phase II – Interim • Interim Work, including Tests of Controls and Specific Account Balances • Test of Compliance with Laws, Rules, Regulations and Contacts Phase III – Final • Final-Year-End Work, including Substantive Testing of Account Balances and Evaluation of Results • Federal and State Single Audit Testing and Evaluation of Results • Preparation of Special reports Phases II & III Our interim and year-end work will involve updating our audits to test internal controls, balances and compliance. As a result of our




inquiries during Phase I, the majority of the accounting and reporting issues, if any, will have been identified, and audit testing will be efficient. We will perform the following procedures for all reporting units based on established risks: • Analysis, confirmation, and detailed tests of accounts; • Analytical review of relevant accounts; • Tests of controls and compliance of financial statement accounts; • Tests of compliance with applicable laws, regulations, contracts and grant agreements; • Federal and State Single Audit testing; and • Performance of such other procedures as will be required to render an opinion on the financial statements, notes to the financial statements, the Schedule of Federal Awards and State Financial Assistance (“SEFA”), notes to the SEFA and compliance matters. Phase IV – Completion and Reporting • Review and Discuss Financial Statement Drafts • Prepare Auditor’s Reports • Discuss Results of the Audits and Management letters(s) • Conduct Exit Conferences • Review the Comprehensive Annual Financial Report (“CAFR”) • Present audit results to the Commission Refer to Pgs. 17– 20




EC 5. Provide the procedures in monitoring the progress of the audit and communicating same with client while the audit is in progress. Maximum points: 5 No monitoring information provided.

We will communicate openly and candidly with management throughout the year. We will meet with management and appropriate staff from all components at the beginning of the engagement to discuss expectations and the timelines for our work, during fieldwork and at the audit’s completion to review our findings and other items that may assist in the County’s fiduciary responsibilities. We believe communication throughout the year, not only during the audit process, is critical to meeting your expectations and an integral part of delivering effective and efficient audits. Refer to P. 29

In addition to communicating with you frequently throughout the process, we will employ a thorough project plan to facilitate regular status updates, minimize disruptions and control costs. Through utilization of the RSM Project Tracker tool, a sample of which is included on pages 28 and 29 of the proposal, County staff will be able to monitor the status of the audit at all times. Refer to P. 39

We will invest a considerable amount of time before we begin the fieldwork to ensure effective planning. We invite you to participate in the planning process so that we can agree on an audit approach which would render efficient audits and timely reports. Throughout fieldwork, we will conduct weekly status update meetings with County and SDA team personnel. Refer to P. 21

EC 6. Provide the methodology and process of assigning responsibilities to sub-contractors (if applicable) Maximum Points: 5

No methodology or process for assigning responsibilities to subcontractors provided.

We believe that our subcontractor partners bring key resources, abilities, knowledge of the County’s operations. As the prime contractor, Cherry Bekaert assumes overall responsibility for the quality and timeliness of work performed by its subcontractors and will identify a key individual as the “go to” person for the County. We have selected Alberni Caballero & Fierman, LLP for their extensive government experience and, as well as, the strength of the relationship we have built working with them on other, similar clients. We have had in depth discussions with our subcontractor and determined that audit segments that best match their existing experience and expertise. Refer to P. 29

We have engaged three qualified CSE firms to assist us with the audit process: Anthony Brunson, P.A. (ABPA); Rodriguez, Trueba & Co., P.A. (RTC); and C Borders-Byrd CPA LLC (C Borders). All three minority firms have extensive government audit experience and have worked with our firm on various government engagements and are very familiar with our audit process and methodology. We will assign work areas and responsibilities to the subcontractors to areas that we mutually believe they are qualified to work on and that will help them meet the objective of enhancing their expertise, while still providing the best quality service to the County, We anticipate that some of the areas that will be assigned to the subcontracts will include certain Constitutional Officers, the Housing Finance Authority and the single audit compliance test work. This will include the issuance of the reports for the Property Appraiser,

Engagement responsibilities will be based on the strengths of each firm and their personnel in an effort to produce the most efficient and effective audits possible. For instance, BDO’s Information Systems staff will be used to conduct the review and testing of the County’s IT system and controls and the firm will provide audit personnel to conduct the audits of the general fund, various enterprise funds and specified constitutional officers. CBB personnel will be responsible for the audits of specified constitutional officers and the component units, will provide staff for the single audit and the audit of the general fund, and will prepare special reports.




Supervisor of Elections, Housing Finance Authority and Single Audit in the name of their own firms. Refer to P. 39

The SDA team and Sub-contractors will determine and agree on the best fit for our firms and for audit managers, seniors, and staff tasks considering the overall audit budget and the percentage of the hours/work assigned to each firm. SDA will maintain overall responsibility for all work performed. Refer to P. 21

EC 7. Provide the nature and extent of IT audit techniques to be employed by the firm in the examination of the County's financial statements and a description of the work to be performed and the effects of IT on the auditors study and evaluation of Internal Control. Maximum Points: 5 No IT audit service information provided.

Firm-designated IT Audit Group (ITAG) consultant, Michael Townsend, will work with the members of the County’s audit engagement team to identify key system areas and controls for information systems audit review. Our ITAG group has experience auditing all major ERP packages, including PeopleSoft, SunGard, Oracle and FAMIS, at state and local governments as well as commercial entities across the Southeast. We will use tailored IT audit programs based on your specific environment and the inner workings of specific software packages. This review will include the County’s information systems environment and will incorporate these tailored IT audit programs. The County will have the assurance of direct review by a senior level individual with significant experience directly related to information systems. Cherry Bekaert’s audit combines data analysis software, wireless technology and engagement management software. Our documentation is virtually paperless with procedures documented in an automated environment and files shared through wireless technology among team members.

CaseWare. We use an audit automation tool that streamlines audit work. Use of this software reduces first-year work for your accounting staff and allows for a more efficient audit effort. In an automated audit engagement, workpapers are created and stored in electronic files. Audit program sheets are integrated with electronic workpapers and inserted into a comprehensive engagement file. This tool facilitates our documentation of your financial processes and internal control procedures, as well as testing for an understanding of the actual operation of these processes and controls. Data mining and extraction. We use IDEA® as our data mining and extraction tool. In addition to some of the more common audit retrieval tools, IDEA® improves audit efficiency by allowing us to perform fewer manual procedures. Functions include: (a) sampling, including selection and evaluation for systematic, random, stratified random, monetary unit and attribute sampling; (b) field manipulation that allows fields to be appended for calculations and re-computations, facilitates account reconciliations and analyzes the population for major or unusual transactions; and (c) field statistics that display and print statistics about transactions. We will also review

Our IT team will review the County’s general and accounting controls, both manual and automated, during Phase I of the audit and will be a resource as we continue to Phases II and III. This becomes especially important in the County’s information systems environment, considering the implementation and integration of the County’s new ERP system. IT personnel will work closely with the engagement partner and managers to effectively analyze, document and communicate the system review. The results of the testing of the County’s information systems environment will influence the nature, timing and extent of audit procedures – in particular, those that relate to our testing and reporting of internal controls. The BDO team has experience in providing audit assistance to local governmental entities which have implemented PeopleSoft financial modules and understands potential challenges regarding such. Refer to P. 21




We will review the internal control environment over the financial processes to gain an understanding of the processes and controls related to the County. We may test certain controls that we will rely on in performing the audit. Refer to Pgs. 30-31

the County's general access controls, IT general controls and application level controls with assistance from technology specialists from our Risk Advisory Services group. This will include a look at your system security and system vulnerability, including cyber-security risk. We will also look at application level controls over the payroll which may include key controls in the PeopleSoft and Kronos applications. We will also look at application controls over the utility billing system. Refer to P. 40

EC 8. Provide the County with analysis of current developments of GASB, FASB, Federal and State Single Audit pronouncements. Maximum Points: 5 No analysis provided for current GASB, FASB, Federal and State Single Audit.

Our compliance audit procedures will be designed to identify and test those transactions and activities that are likely to have a financial impact on the County’s financial statements and to determine whether they were carried out in accordance with the provisions of laws, rules and contracts. Our reports will note any instances of noncompliance that could have a material effect on the County’s financial statements. We have has assisted our clients with governmental Accounting Standards Board (GASB) pronouncement implementation, providing research and advice, to resolve many complex accounting issues. This guidance has ranged from the implementation of entity-wide financial statements under GASB #34 to providing guidance related to the initial set-up of Other Postemployment Benefits (OPEB) trust agreements, from assisting with analysis of fund definitions, categories and disclosures of fund balances under GASB #54 to most recently helping to understand and implement GASB #72 (fair value accounting and reporting).

RSM stays abreast and is well aware of the activities of the various accounting and auditing standard-setting bodies such as the AICPA, GASB, FASB and the Auditor General of the State of Florida. We maintain a close affiliation with professional groups within the government industry, including the GFOA and FGFOA. We actively participate in the standard-setting process through our membership affiliations and our process of responding to various exposure drafts issued by the GASB. A partial listing of upcoming GASBs and their potential impact on the County. GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefit Plans Other Than Pensions". This Statement will require the net OPEB liability to be measured as the total OPEB liability, less the amount of the OPEB plan's fiduciary net position. This is a change from current accounting which focuses on the annual OPEB cost and annual contributions made to the OPEB plan. The County will need to add additional disclosures in the notes to the financial statements and the required supplementary

The SDA team keeps abreast of all current developments and implementation timetables and will ensure to relate the same to the County. We will serve as a year-round technical resource to the County, not just during the audit period, to ensure appropriate implementation of new pronouncements and will include discussions on current developments, including, both, new pronouncement and disclosure drafts, in the annual CPE provided to the County. Upcoming GASB Pronouncements include the following: GASB Statement No. 74 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans – Effective 2017 GASB Statement No. 75 Accounting and Financial Reporting for Postemployment Benefits Other than Pensions – Effective2018




We typically meet with our clients during engagement planning and throughout fieldwork to discuss new pronouncements and issues surrounding implementation. We would meet with the County upon award for the contract to discuss the impact of GASB 74, 77, 78, 79 and 80 on the County and provide examples of implementation. We are very proactive in follow-up communication to derive appropriate solutions in the planning stages. As our clients have experienced, our knowledge of GASB requirements is complemented by our proactive willingness to invest necessary time and resources, including appropriate consultation. Our partners firm-wide participate on quality inspections and numerous technical committees including Government Finance Officers Association (“GFOA”) committees, The American Institute of Certified Public Accountants (“AICPA”) State and Local Government Expert Panel, the AICPA GAAC, the Florida GFOA, American Institute of CPAs and other organizations. Every member of ACF’s (Subconsultant) governmental audit partners and staff are actively involved with recognized standard-setting organizations at the national level GFOA, state level FGFOA and the local level SFGFOA and League of Cities. The firm is also a member of the AICPA Governmental Audit Quality Center, which holds our firm to a higher standard of quality. Refer to Pgs.31-33

information similar to what was required when the County adopted GASB 68. This will be effective for the County in fiscal year 2018. GASB Statement No. 77, "Tax Abatement Disclosures". This Statement will require the County if they have entered into tax abatement agreements to disclose certain information about the agreements in their financial statements such as the tax being abated, the authority under which tax abatements are provided, eligibility criteria, the mechanism by which taxes are abated, provisions for recapturing abated taxes, the types of commitments made by tax abatement recipients and the gross dollar amount of taxes abated during the period. This will require additional disclosures to the extent the County has tax abatements. This will be effective for the County in fiscal year 2017. GASB Statement No. 78, “Pensions Provided through Certain Multiple- Employer Defined Benefit Pension Plans" does not appear as if it will affect the County since the County is part of the Florida Retirement. System which is a state governmental pension plan. This will be effective for the County in fiscal year 2017. GASB Statement No. 79, “Certain External Investment Pools and Pool Participants” establishes additional note disclosure requirements for qualifying external investment pools that measure all their investments at amortized cost for financial reporting purposes and for governments that participate in these pools including the County. This statement is effective for the County for fiscal year 2016 with the exception of certain disclosures which may be delayed for a year but are likely to be implemented all at once.

GASB Statement No. 77 Tax Abatement Disclosures – Effective 2017 GASB Statement No. 78 Pensions Provided through Certain Multiple Employer Defined Benefit Pension Plans – Effective 2017 GASB Statement No. 80 Blending Requirements for Certain Component Units – an amendment of GASB Statement No. 4 – Effective 2017 GASB Statement No. 81 Irrevocable Split-Interest Agreements – Effective 2017 and applied retroactively GASB Statement No. 82 Pension Issues – an amendment of GASB Statements No 67, No. 68, and No. 73 – Effective 2018 Refer to P. 22




GASB Statement No, 80, "Blending Requirements for Certain Component Units, an amendment of GASB Statement No. 14". The provisions of this statement would apply to a component unit if it is organized as a not-for -profit corporation in which the County is the sole corporate member. Any component units meeting this criteria would have to be reported as blended component units. From review of your CAFR, this does not appear to affect your current reporting. This would be effective for the County for fiscal year 2017. The Uniform Guidance represents significant changes for the federal single audit which are already effective except certain required guidelines for procurement which had a delayed implementation. The County will need to ensure its procurement policy meets the new guidelines. Important areas the FASB is currently looking at include revenue recognition standards, FASB leasing standards and cash flow reporting. The changes in these areas may result in similar changes effected in GASB reporting as can be Refer to n with the fair value standard GASB 72 and the upcoming GASB lease standard that is under development. Refer to Pgs. 41-42

III. Experience/Past Performance - Company Profile for Prime and Subcontractors. Maximum Points: 20 EC 9. Describe prime Proposer’s experience on projects of similar nature, scope and duration, along with evidence of satisfactory completion, both on time and within budget, for the past five years. Include at least three (3) references. The County reserves the right to contact any or all references before, during, and after the selection process. The description should identify for each engagement: (i) the client, (ii) description of work, (iii) total dollar value of the contract, (iv) contract duration, (v) customer contact person and phone number for reference, (vi) statement or notation of whether firm is/was the prime contractor or subcontractor or consultant, and (vii) the results of the engagement. Maximum Points: 10

The commitment of the Firm to the public sector is demonstrated by our sustained growth in this practice area and the depth of experience of personnel in our Government Services Group (GSG).

RSM is the leading provider of audit, tax and consulting services focused on middle market organizations, with more than 9,000 people in 86 offices nationwide.

S. Davis & Associates, P.A (“SDA”), incorporated in 1997 to serve the needs of South Florida businesses, governmental entities and non-profit organizations, provides a full range of audit, accounting, tax, information technology and consulting services to our clients. The firm has




Cherry Bekaert’s commitment to providing auditing and advisory services is also evident in the over 150 local governments, authorities and public agencies we serve annually. We are pleased to partner with Alberni Caballero & Fierman, LLP, a Broward County certified SBE firm, whose main focus is serving the public sector. They have served the South Florida area for over 40 years. Following is a listing of ACF’s public sector clients as well as a is a listing of the most significant similar audit engagements performed in the last five (5) years for which Cherry Bekaert served/is serving as the principal auditor. Refer to P. 36 – 40, including list of engagements.

Our Firm has made government one of its main industry focuses nationwide. We serve over 700 governments across the country. Government is also the largest industry we serve in Florida and our practice is one of the largest of any accounting firm in the state. Refer to Pgs. 43 – 49, including list of engagements.

performed continuous certified public accounting services since inception. Starting as a one man firm, SDA currently employs a professional staff of over 20, most of whom are governmental and non-profit audit staff. Over 80% of our audit services are provided to governmental and other entities required to be audited in accordance with Government Auditing Standards. The firm has offices in Broward County, Miami-Dade County, Palm Beach County and Leon County.

Refer to P. 24-26, including list of engagements.

a. Provide a list of the firm’s South Florida government audit engagements from which the firm has been terminated or has withdrawn or resigned within the last five years and the reason(s) therefore.

None provided.

Neither Cherry Bekaert nor our subcontractor partner, Alberni Caballero & Fierman, LLP, have been terminated, withdrawn or resigned for cause outside of the normal course of business (ex. Mandatory audit rotation) in the past five (5) years. Refer to P. 43

Neither RSM, ABPA, RTC, or C Borders have been terminated for cause by any government audit engagement within the past five years. Refer to P. 50

SDA team firms have not been terminated, withdrawn or resigned from any government audit engagements within the last five years. Refer to 29

b. Provide a list of all contracts which the firm and subcontractors have performed for Broward County in the past five years. Include a description of all work performed for Broward County and include the name of the County agency which administers or administered the contract. Provide the contact person(s) and their telephone number; the term of the contract(s); and, the dollar value of the contract(s).

None provided.

Neither Cherry Bekaert nor our subcontractor partner, Alberni Caballero & Fierman, LLP have performed contracts for Broward County in the past five (5) years. Refer to P. 43

RSM, RTC and C Borders have not performed any work for Broward County within the past five years. ABPA has provided the following services to Broward County in the past five years:

SDA is performing the following for the Housing Finance Authority of Broward County: Perform financial statement audits of bond issues Dollar Value of Contracts $400,000




Broward Clerk of Courts - Audit of Financial Statements in accordance with Florida Statutes 11.45, Chapter 10.550 Rules of the Auditor General and U.S. Office of Management and Budget (OMB) Circular A-13, including the following opinion units at the fund financial statement level in accordance with GASB 34: -Clerk's General Fund -Clerk's Technology Fund (special revenue fund) -Clerk's Modernization Trust Fund (special revenue fund) -Other Aggregate Information (internal service fund, agency funds, non-major enterprise funds and non-major governmental funds). Refer to P. 50

Contract: Term Dates 2014 – 2018 Contact: Name Norman Howard Contact: Email Address [email protected] Contact: Phone Number 954-357-4925 Refer to P. 29

c. Describe any other experiences related to the work or services described in the Scope and Reporting Section, and any other information which may be specific to the required services to be provided (e.g. software/hardware information, training, etc.).

No other information provided.

In addition to our commitment to governments and strong locally based team, we offer a holistic approach to the audit which includes actuarial, IT risk, cyber security, construction cost review and tax specialists. We understand that the County is going through the implementation of a new ERP system. One of our key differentiators is our national experience with ERP systems. Refer to P. 51

SDA has previous experience on the audits of the County, including issuing audit reports on three of its four Constitutional Officers and its two components units. SDA was also responsible for issuing the audit reports relating to the single audit and preparing the required special reports. Audit staff provided hours on the audits of the general and enterprise funds. In all, SDA provided approximately 2,000 hours to the Broward County audits in fiscal years 2005 to 2009. SDA also has experience on the audit of Palm Beach County and various segments of the audit of Miami-Dade County. Cynthia Borders-Byrd also has experience on the County audits and served as the prime contractor’s engagement manager, overseeing the overall audit engagement. Cynthia also has experience on the audits of various segments of Miami-Dade County. Between the two firms, we have audited every aspect of the County’s audits. As such, both firms bring a wealth of prior experience to the County




audits and other governmental audits to this engagement. Refer to Pgs. 29-30

References: BCA Watson Rice LLP (Refer to Vendor Reference forms) Annual Financial Statement Audits 1. South Florida Regional

Transportation Authority

2. Broward County Housing Authority

3. City of Grenta, Florida

4. Miami-Dade Expressway Authority

References: Cherry Bekaert Financial and Compliance Audits (Refer to P.41, 47-51 and Vendor Reference forms) 1. Hillsborough County, Florida

a. Property Appraiser, Florida b. Tax Collector, Florida c. County Clerk of Circuit Court, Florida

2. Fairfax County, Virginia 3. City of St. Petersburg, Florida Alberni Caballero & Fierman Financial and Compliance Audits (Refer to P.42, 52-55) 4. Miami-Dade County Housing Finance Authority, Florida 5. Performing Arts Center Authority d/b/a Broward Center for the Performing Arts, Florida 6. Town of Miami Lakes, Florida 7. City of Hialeah, Florida

References: RSM US LLP Annual financial audit (GFOA certification), federal and state single audits for the following: (Refer to Pgs. 90-93 and Vendor Reference forms) 1. Miami-Dade County, Florida 2. City of Miami, Florida 3. Palm Beach County, Florida The School Board of Broward County, Florida

References: S. Davis and Associates, PA (Refer to Pgs. 69-77 and Vendor Reference forms) 1. School Board of Broward County Various special audits, agreed-upon procedures and consulting contracts. 2. City of West Park Financial statement and single audits FYE 9/30/2005 to 9/30/2014. Contract compliance consulting services 5/1/2016 to present. 3. Broward County Housing Finance

Authority Bonds Audits of multiple single-family and multi-family mortgage revenue bonds for FYE 2014, 2015, 2016. 4. South Florida Regional Planning Council SDA provided financial statement and single audit services. From 2010 to present, the firm has performed various consulting projects and prepared our Form 990 tax return. BDO USA LLP 1. Municipality of Anchorage




Audit financial statements of various component units of the Municipality, and prepare annual CAFR report. 2. Sussex County, Delaware Audit of the County's financial statements (CAFR) and federal expenditures (Single Audit) C Borders-Byrd, CPA LLC 1. Miami-Dade County Aviation Department C Borders-Byrd, CPA LLC performs the external audit of five airport industry management companies. 2. Miami-Dade County Public Schools C Borders-Byrd, CPA LLC performs the external audit of the impact fee funds. 3. Miami-Dade County Aviation Department C Borders-Byrd, CPA LLC performed the external audit of the Aviation Department as a subcontractor to KPMG.

EC 10. Describe the firm's internal quality control programs currently in effect. Maximum Points: 10

a. Provide the most recent external quality control review (peer review) including whether the peer review included a review of the quality of governmental audits. No quality control information provided.

Copies of the most recent peer review letters for Cherry Bekaert LLP and Alberni Caballero & Fierman, LLP are included in Appendix B. Peer reviews included a review of the quality of governmental audits. Refer to P. 43

RSM Our firm is subject to the triennial peer review requirements of the American Institute of Certified Public Accountants (AICPA). RSM US LLP received a peer review rating of pass for the year ended April 30, 2016

Each firm on the SDA team has a formal quality review in place. In addition to SDA’s engagement partner’s reviews, a quality review partner is assigned to all governmental engagements. This partner is not involved in day-to-day engagement supervision and review, but reviews the workpapers and reports prior to issuance with a clean set of eyes as an added step to ensuring the quality of the engagement in accordance with




ABPA ABPA's initial peer review was conducted by BCA Watson Rice, LLP. ABPA received a peer review rating of pass. RTC RTC's system of quality control in effect for the year ended December 31, 2013, was subject to peer review by the firm of Infante & Company. RTC received a peer review rating of pass C Borders-Byrd C Borders-Byrd, CPA LLC participates in the AICPA's Peer Review Program. In their most recent peer review, which was conducted by Infante & Company, C Borders-Byrd, CPA LLC received a peer review rating of pass. Refer to Pgs. 52-55

generally accepted auditing standards and Government Auditing Standards, where applicable. All firms participate in the AICPA peer review program which includes review of our quality control programs and certain engagements selected by the peer reviewer every three (3) years. Each firm’s most recent peer review report is included in the Appendix section. Due to the high volume of governmental entities’ SDA audits, at least one governmental audit client is always selected for the firm’s peer review. We have received a PASS (formerly called an unqualified opinion) on our quality review program since the firm’s inception. Refer to P. 30

b. Has the interested firm and subcontractors, principals, officers, or predecessor organization(s) been debarred or suspended from bidding by any government during the last five (5) years? If yes, provide details.

No.

There has been no disciplinary action taken by the State of Florida Board of Accountancy against the Firm or any individual associated with the Firm within the past three years. Furthermore, there have been no debarments or suspensions in the last five (5) years. Refer to P. 43

Neither RSM or any of the CBE firms included in this proposal, or its principals, officers, or employees, have been debarred or suspended from bidding or proposing on any governmental entity or agency in the past 5 years. Refer to P. 56

None of the SDA team’s firms have been debarred or suspended from bidding by any government during the last five years. Refer to P. 30




c. Provide the results of any desk reviews or field reviews performed by Federal or State agencies on recent governmental audits. Disclosure of whether any disciplinary action has been taken

against the firm as a result of these reviews.

No information provided on desk or field reviews performed by Federal or State agencies.

There has not been any disciplinary action taken against Cherry Bekaert LLP resulting from desk or field reviews performed by Federal or State agencies within the last five (5) years. Refer to P. 43

RSM performs approximately 1,000 audits annually in accordance with Government Auditing Standards, approximately 600 of which are single audits. Every year, approximately 1 percent of these engagements are selected for either desk or quality control reviews by state or federal cognizant/oversight agencies. All issues raised during the last three years have been resolved to the satisfaction of the oversight agencies involved. Neither RTC, ABPA, C Borders nor any of their principals, officers or predecessor organizations have been the subject of any desk review or field review performed by any Federal or State agency on any recent governmental audit. Refer to P. 56

No desk or field reviews have been performed by Federal or State agencies on any of SDA’s recent governmental audits. Refer to P. 30

IV. Price – Maximum 20 Points Provide pricing for issuing ALL reports as listed in this Scope of Services, Section III for each of the 5 years (FY2017 – FY2021). Total points awarded for price will be determined by applying the following formula: (Lowest Proposed Price/Proposer's Price) x 20 = Price Score Provided

Provided

Provided

Provided




Vendor Questionnaire Form – Questions 1 – 20 Proposer’s responses to the questionnaire will be considered in evaluating past performance. Vendor Questionnaire Form on P. 14 1. LEGAL BUSINESS NAME: BCA Watson Rice, LLP 2. FEDERAL ID: 26-1936394 3. DUN & BRADSTREET NO.: None 4. FICTIITIOUS NAME: N/A 5. WEBSITE ADDRESS:

www.bcawatsonrice.com 6. PRINCIPAL PLACE OF BUSINESS

ADDRESS: 110 E Broward Blvd., Suite 1700 Fort Lauderdale, FL 33301 7. OFFICE LOCATION FOR THIS

PROJECT: 110 E Broward Blvd., Suite 1700 Fort Lauderdale, FL 33301 8. TELEPHONE: 954-315-3863 FAX: 800-698-1440 9. TYPE OF BUSSINES & STATE OF

INCORPORATION: Limited Liability Partnership (LLP) 10. LIST FLORIDA REGISTRATION NO. LLP080000167

Vendor Questionnaire Form on P. 79 1. LEGAL BUSINESS NAME: Cherry Bekaert, LLP 2. FEDERAL ID: 56-0574444 3. DUN & BRADSTREET NO.: 07-202-5604 4. FICTIITIOUS NAME: N/A 5. WEBSITE ADDRESS: www.cbh.com 6. PRINCIPAL PLACE OF BUSINESS

ADDRESS: 200 S 10th Street, Suite 900 Richmond, VA 23219 7. OFFICE LOCATION FOR THIS PROJECT: 401 E. Jackson Street, Suite 1200 Tampa FL 33602 8. TELEPHONE: 818-251-1010 FAX: 813-251-9235 9. TYPE OF BUSSINES & STATE OF

INCORPORATION: Limited Liability Partnership (LLP) 10. LIST FLORIDA REGISTRATION NO. LLP000000213 11. LIST NAME OF PRINCIPAL, OWNER AND

MAJOR SHAREHOLDER:

Vendor Questionnaire Form on P. 141 1. LEGAL BUSINESS NAME: RSM US LLP 2. FEDERAL ID: 42-0714325 3. DUN & BRADSTREET NO.: 07-348-2424 4. FICTIITIOUS NAME: N/A 5. WEBSITE ADDRESS: www.rsmus.com 6. PRINCIPAL PLACE OF BUSINESS

ADDRESS: 100 NE Third Avenue, Suite 300 Fort Lauderdale, FL 33301 7. OFFICE LOCATION FOR THIS PROJECT: 100 NE Third Avenue, Suite 300 Fort Lauderdale, FL 33301 8. TELEPHONE: 954.462.6300 FAX: 954.462.4607 9. TYPE OF BUSSINES & STATE OF

INCORPORATION Limited Liability Partnership (LLP)

10. LIST FLORIDA REGISTRATION NO. LLP950001055 11. LIST NAME OF PRINCIPAL, OWNER AND

Vendor Questionnaire Form on P. 126 1. LEGAL BUSINESS NAME:

S. Davis and Associates, PA 2. FEDERAL ID: 65-0719690 3. DUN & BRADSTREET NO.: 876363029 4. FICTIITIOUS NAME: N/A

5. WEBSITE ADDRESS: www.sdaviscpa.com 6. PRINCIPAL PLACE OF BUSINESS

ADDRESS: 2521 Hollywood Blvd Hollywood, FL 33020 7. OFFICE LOCATION FOR THIS PROJECT: 2521 Hollywood Blvd Hollywood, FL 33020 8. TELEPHONE: 954-927-5900 FAX: 954-927-5927 9. TYPE OF BUSSINES & STATE OF

INCORPORATION: Florida Corporation

10. LIST FLORIDA REGISTRATION NO.

P97000002262 11. LIST NAME OF PRINCIPAL, OWNER AND




11. LIST NAME OF PRINCIPAL, OWNER AND MAJOR SHAREHOLDER :

Ronald Thompkins, Partner Bennie Hadnot, Partner Carshena T. Allison, Principal 12. AUTHORIZED CONTACT(S) FOR THE

FIRM: Ronald Thompkins, Partner T: 954-315-3863; Email: [email protected]

Carshena T. Allison, Principal T: 305-947-1638 Email: [email protected] 13. Has your firm ever failed to complete

any services and/or delivery of products during the last three (3) years? If yes, specify details in an attached written response.

No 14. Is your firm or any of its principals or

officers currently principals or officers of another organization? If yes, specify details in an attached written response.

No 15. Have any voluntary or involuntary

bankruptcy petitions been filed by or against your firm, its parent or subsidiaries or predecessor organizations during the last three years? If yes, specify details in an attached written response.

No

Howard J. Kies, Firm Managing Partner

12. AUTHORIZED CONTACT(S) FOR THE FIRM: John J. Gilberto, Partner T: 813-251-1010 Email: [email protected] 13. Has your firm ever failed to complete any

services and/or delivery of products during the last three (3) years? If yes, specify details in an attached written response.



No 15. Have any voluntary or involuntary


No 16. Has your firm, its principals, officers or

predecessor organization(s) been debarred or suspended by any government entity within the last three years? If yes, specify details in an attached written response.

MAJOR SHAREHOLDER

Bob Feldmann, Partner Brett Friedman, Partner Donnovan Maginley, Partner 12. AUTHORIZED CONTACT(S) FOR THE FIRM:

Brett Friedman, Partner E-mail: [email protected] Telephone No.: 954.462.6300

Bob Feldmann, Partner E-mail: [email protected] Telephone No.: 954.462.6300

13. Has your firm ever failed to complete any


No 14. Is your firm or any of its principals or officers

currently principals or officers of another organization? If yes, specify details in an attached written response.

No 15. Have any voluntary or involuntary bankruptcy

petitions been filed by or against your firm, its parent or subsidiaries or predecessor organizations during the last three years? If yes, specify details in an attached written response.

No 16. Has your firm, its principals, officers or

predecessor organization(s) been debarred or suspended by any government entity within

MAJOR SHAREHOLDER:

Shaun M. Davis, Managing Partner, President Tanya I. Davis, Secretary

12. AUTHORIZED CONTACT(S) FOR THE

FIRM: Shaun M. Davis, Managing Partner E-mail: [email protected] Telephone No.: 954-927-5900

Tanya I. Davis, Partner E-mail: [email protected] Telephone No.: 954-927-5900

13. Has your firm ever failed to complete any




Yes. Shaun M. Davis is owner and President of Davis-Cord Investments, Inc. Tanya I. Davis is Secretary of Davis-Cord Investments, Inc. 15. Have any voluntary or involuntary


No

mailto:[email protected]








16. Has your firm, its principals, officers

or predecessor organization(s) been debarred or suspended by any government entity within the last three years? If yes, specify details in an attached written response.

No

17. Has your firm’s surety ever intervened to assist in the completion of a contract or have Performance and/or Payment Bond claims been made to your firm or its predecessor’s sureties during the last three years? If yes, specify details in an attached written response, including contact information for owner and surety.

No 18. Has your firm ever failed to complete

any work awarded to you, services and/or delivery of products during the last three (3) years? If yes, specify details in an attached written response.

No 19. Has your firm ever been terminated

from a contract within the last three years? If yes, specify details in an attached written response.

No 20. Living Wage solicitations only: In

determining what, if any, fiscal

No 17. Has your firm’s surety ever intervened to

assist in the completion of a contract or have Performance and/or Payment Bond claims been made to your firm or its predecessor’s sureties during the last three years? If yes, specify details in an attached written response, including contact information for owner and surety.

No 18. Has your firm ever failed to complete any

work awarded to you, services and/or delivery of products during the last three (3) years? If yes, specify details in an attached written response.

No 19. Has your firm ever been terminated from a

contract within the last three years? If yes, specify details in an attached written response.


determining what, if any, fiscal impacts(s) are a result of the Ordinance for this solicitation, provide the following for informational purposes only. Response is not considered in determining the award of this contract. Living Wage had an effect on the pricing.

N/A

the last three years? If yes, specify details in an attached written response.



No

18. Has your firm ever failed to complete any work awarded to you, services and/or delivery of products during the last three (3) years? If yes, specify details in an attached written response.



No 20. Living Wage solicitations only: In determining

what, if any, fiscal impacts(s) are a result of the Ordinance for this solicitation, provide the following for informational purposes only. Response is not considered in determining the award of this contract. Living Wage had an effect on the pricing.

N/A

16. Has your firm, its principals, officers or predecessor organization(s) been debarred or suspended by any government entity within the last three years? If yes, specify details in an attached written response.



No 18. Has your firm ever failed to complete any

work awarded to you, services and/or delivery of products during the last three (3) years? If yes, specify details in an attached written response.




determining what, if any, fiscal impacts(s) are a result of the Ordinance for this solicitation, provide the following for informational purposes only. Response is not considered in determining the award of this contract. Living Wage had an effect on the pricing.




impacts(s) are a result of the Ordinance for this solicitation, provide the following for informational purposes only. Response is not considered in determining the award of this contract. Living Wage had an effect on the pricing.

N/A

N/A

Documents

External Audit Services - broward.org Audit Services- Solicitation R2112554P2 ... BCA Watson Rice LLP Cherry Bekaert LLP RSM US LLP S. Davis & Associates, ... resume. Maximum Points: