2014-28804 Reso RESOLUTION NO. 2014-28804
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ACCEPTING THE RECOMMENDATION OF THE
AUDIT COMMITTEE PERTAINING TO THE RANKING OF PROPOSALS,
PURSUANT REQUEST FOR PROPOSALS NO. 2014-276-LR (THE RFP), FOR
AUDITING SERVICES TO EXAMINE THE CITY BASIC FINANCIAL
STATEMENTS INCLUDED IN THE CITY'S COMPREHENSIVE ANNUAL
FINANCIAL REPORT (CAFR), FEDERAL GRANT PROGRAMS AND STATE
PROJECTS (OMB A-133 SINGLE AUDIT) AND THE FINANCIAL
STATEMENTS OF THE MIAMI BEACH REDEVELOPMENT AGENCY'S (RDA),
THE PARKING SYSTEMS FUND'S (PSF) , THE MIAMI BEACH VISITOR AND
CONVENTION AUTHORITY'S (VCA), THE MIAMI BEACH CONVENTION
CENTER (MBCC), AS MANAGED BY GLOBAL SPECTRUM (GS), THE SAFE
NEIGHBORHOOD PARKS AND BOND PROGRAM (SNP), CHILDREN TRUST
(CT) AND BUILDING BETTER COMMUNITIES (BBC); AUTHORIZING THE
ADMINISTRATION TO ENTER INTO NEGOTIATIONS WITH THE TOP-
RANKED FIRM, CROWE HORWATH; AND SHOULD THE ADMINISTRATION
NOT BE SUCCESSFUL IN NEGOTIATING AN AGREEMENT WITH THE TOP-
RANKED PROPOSER, AUTHORIZING NEGOTIATIONS WITH THE SECOND-
RANKED PROPOSER, CHERRY BEKAERT; AND SHOULD THE
ADMINISTRATION NOT BE SUCCESSFUL IN NEGOTIATING AN
AGREEMENT WITH THE SECOND-RANKED PROPOSER, AUTHORIZING
NEGOTIATIONS WITH THE THIRD-RANKED PROPOSER, MOORE STEVENS
LOVELACE; AND SHOULD THE ADMINISTRATION NOT BE SUCCESSFUL
IN NEGOTIATING AN AGREEMENT WITH THE THIRD-RANKED PROPOSER,
AUTHORIZING NEGOTIATIONS WITH THE FOURTH-RANKED PROPOSER,
MARCUM LLP; AND FURTHER AUTHORIZING THE MAYOR AND CITY
CLERK TO EXECUTE AGREEMENTS UPON COMPLETION OF
SUCCESSFUL NEGOTIATIONS BY THE ADMINISTRATION
WHEREAS, Request for Proposals No. 2014-276-LR (the RFP) was issued on
September 25, 2014, with an opening date of October 17, 2014; and
WHEREAS, a voluntary pre-proposal meeting was held on October 3, 2014; and
WHEREAS, the City received a total of four(4) proposals; and
WHEREAS, per Florida Statute 218.391, each local entity shall establish an Audit
Committee that at a minimum shall consist of each of the local government officers or a
designee; and
WHEREAS, the purpose of the Audit Committee is to assist the governing body in
selecting an auditor to conduct the annual financial audit required in S. 281.39.
WHEREAS, the Audit Committee shall evaluate, rank and recommend in order of
preference no fewer than three firms to be the most highly qualified to perform the required
services.
WHERAS, the Mayor and City Commission appointed the following individuals to the
Audit Committee:
• Commissioner Deede Weithorn
• Marc Gidney
• Sandy Horwitz
• Dana Kaufman
• Ronald Starkman
• Arthur Unger
• Michael Weil
WHEREAS, the Committee convened on October 23, 2014 to consider the proposals
received; and
WHEREAS, the Committee was provided an overview of the project; information relative
to the City's Cone of Silence Ordinance and the Government Sunshine Law; general information
on the scope of services, references, and a copy of each proposal; and engaged in a question
and answer session after the presentation of each proposer; and
WHEREAS, the Committee was instructed to score and rank each proposal pursuant to
the evaluation criteria established in the RFP; and
WHEREAS, the Committee's ranking was as follows: Crowe Horwath, as the top-ranked
firm; and Cherry Bekaert, the second highest ranked; Moore Stevens Lovelace, the third highest
rank; and Marcum LLP, as the fourth highest ranked firm.
WHEREAS, after reviewing all the submissions and the Evaluation Committee's and
rankings, the Audit Committee is recommending that the Administration be authorized to enter
into negotiations with the top-ranked firm, Crowe Horwath; and should the Administration not be
successful in negotiating an agreement with the top-ranked proposer, authorizing negotiations
with the second-ranked proposer, Cherry Bekaert; and should the Administration not be
successful in negotiating an agreement with the second-ranked proposer, authorizing
negotiations with the third-ranked proposer, Moore Stevens Lovelace; and should the
Administration not be successful in negotiating an agreement with the third-ranked proposer,
authorizing negotiations with the fourth-ranked proposer, Marcum LLP; and further authorizing
the Mayor and City Clerk to execute agreements upon completion of successful negotiations by
the Administration.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City
Commission hereby accept the recommendation of the Audit Committee pertaining to the
ranking of proposals, pursuant to Request for Proposal (RFP) No. 2014-276-LR, for Auditing
Services to examine the City's Basic Financial Statements included in the City's Comprehensive
Annual Financial Report (CAFR), Federal grant programs and State projects (OMB A-133
Single Audit) and the financial statements of the Miami Beach Redevelopment Agency's (RDA) ,
the Parking Systems Fund's (PSF) , the Miami Beach Visitor and Convention Authority's (VCA),
the Miami Beach Convention Center (MBCC), as managed by Global Spectrum (GS), the Safe
Neighborhood Parks and Bond Program (SNP), Children Trust (CT) and Building Better
Communities (BBC); and authorize the Administration to enter into negotiations with the top-
ranked firm, Crowe Horwath; and should the Administration not be successful in negotiating an
agreement with the top-ranked proposer, authorizing negotiations with the second-ranked
proposer, Cherry Bekaert; and should the Administration not be successful in negotiating an
agreement with the second-ranked proposer, authorizing negotiations with the third-ranked
proposer, Moore Stevens Lovelace; and should the Administration not be successful in
negotiating an agreement with the third-ranked proposer, authorizing negotiations with the
fourth-ranked proposer, Marcum LLP ; and further authorize the Mayor and City Clerk to
execute an agreement upon conclusion of successful negotiations by the Administration.
PASSED AND ADOPTED this a day of a04jJ"014.
ATTEST:
Rafael E. Gr i Philip Levi or
TAAGEN 2 110 c e�1A1 �" anent\RF 014-276-LR iti ervices-Resolution.doc
INCORP ORATEPD
APPROVED AS TO
FORM &LANGUAGE
&FOR EXECUTION
City Attorney Date
COMMISSION ITEM SUMMARY
Condensed Title:
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA,
ACCEPTING THE RECOMMENDATION OF THE AUDIT COMMITTEE PERTAINING TO THE RANKING OF
PROPOSALS,PURSUANT TO REQUEST FOR PROPOSAL(RFP)NO.2014-276-LR FOR AUDITING SERVICES TO
EXAMINE THE CITY BASIC FINANCIAL STATEMENTS INCLUDED IN THE CITY'S COMPREHENSIVE ANNUAL
FINANCIAL REPORT (CAFR), FEDERAL GRANT PROGRAMS AND STATE PROJECTS (OMB A-133 SINGLE
AUDIT)AND THE FINANCIAL STATEMENTS OF THE MIAMI BEACH REDEVELOPMENT AGENCY'S(RDA),THE
PARKING SYSTEMS FUND'S(PSF),THE MIAMI BEACH VISITOR AND CONVENTION AUTHORITY'S(VCA),THE
MIAMI BEACH CONVENTION CENTER (MBCC), AS MANAGED BY GLOBAL SPECTRUM (GS), THE SAFE
NEIGHBORHOOD PARKS AND BOND PROGRAM (SNP), CHILDREN TRUST (CT) AND BUILDING BETTER
COMMUNITIES(BBC).
Key Intended Outcome Supported:
Improve the City's overall financial health and maintain overall bond rating.
Supporting Data(Surveys, Environmental Scan,etc: N/A
Item Summa /Recommendation:
On July 23, 2014, the City Commission approved the issuance of the subject Request for Proposal (RFP). On
September 25, 2014,the RFP was issued with an opening date of October 17,2014. A pre-proposal conference to
provide information to the proposers submitting a response was held on October 3, 2014.
Per Florida Statute 218.391,each local government entity shall establish an Audit Committee that at a minimum shall
consist of each of the local government officers elected or a designee. The purpose of the Audit Committee is to assist
the governing body in selecting an auditor to conduct the annual financial audit required in S. 281.39. The Audit
Committee shall evaluate, rank and recommend in order of preference no fewer than three firms to be the most highly
qualified to perform the required services. The Mayor and City Commission appointed the following individuals to the
Audit Committee: Commissioner Deede Weithorn, Marc Gidney, Sandy Horwitz, Dana Kaufman, Ronald Starkman,
Arthur Unger and Michael Weil. The Audit Committee convened on October 23,2014,to consider proposals received.
After considering each firm's proposal and presentation, the Audit Committee ranked the four firms in the following
order: 1 st-Crowe Horwath, 2nd-Cherry Bekaert, 3rd-Moore Stevens Lovelace, and 4th-Marcum LLP.
The City Manager concurs with the Audit Committee's recommendation and, in accordance with Florida Statute, is
hereby forwarding the Audit Committee's recommendation to the City Commission for its consideration.
AUDIT COMMITTEE'S RECOMMENDATION
The Audit Committee recommends that the Mayor and City Commission of the City of Miami Beach, Florida authorize
the administration to enter into negotiations with the top-ranked firm, Crowe Horwath;and should the Administration not
be successful in negotiating an agreement with the top-ranked proposer, authorizing negotiations with the second-
ranked proposer,Cherry Bekaert;and should the Administration not be successful in negotiating an agreement with the
second-ranked proposer,authorizing negotiations with the third-ranked proposer,Moore Stevens Lovelace;and should
the Administration not be successful in negotiating an' agreement with the third=ranked proposer, authorizing
negotiations with the fourth-ranked proposer,Marcum LLP;and further authorizing the Mayor and City Clerk to execute
agreements upon completion of successful negotiations by the Administration.
ADOPT THE RESOLUTION
Advisory Board Recommendation:
Financial Information:
Source of Amount Account
Funds: 1 $168,060 011-9310-000312-Audit of City Basic Financial Statement(CAFR);OMB A-
133 Single Audits; Management Letter in Accordance with the Rules of the
Auditor General of the State of Florida;Safe Neighborhood Parks Single Audit
(SNP), uilding Better Communities;and Children's Trust
$ 21,000 168-1985-000312—Miami Beach Redevelopment Agency(RDA)
$ 21,000 480-0461-000312—Miami Beach Parking Systems Funds(PSF)
$ 19,000 160-4300-000312—Miami Beach Visitor and Convention Authority(VCA)
$ 19,000 440-0442-000312 — Miami Beach Convention Center and Jackie Gleason
Theater of the Performing Arts,as Managed by Global Spectrum
OBPI I Total $248,060
Financial Impact Summary:
City Clerk's Office Legislative Tracking:
Alex Denis, Extension 6641 and James Sutter, Extension 6174
Sign-Offs:
Department Director Accistant City Manager City Mvnager
T:&A& JS ? MT JLM
bA\20140Ct6b 29\RFP 2014-276-SW AUDITING VICES.doc
MIAMIBEACH AGENDA ITEM C73.
� DATE
MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139,
www.miamibeachfl.gov
COMMISSION MEMORANDUM
TO: Mayor Philip Levine and Members of the City mmission
FROM: Jimmy L. Morales, City Manager
DATE: October 29, 2014
SUBJECT:A RESOLUTION OF THE MAY R AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, ACCEPTING THE RECOMMENDATION OF THE
AUDIT COMMITTEE PERTAINING TO THE RANKING OF PROPOSALS,
PURSUANT TO REQUEST FOR PROPOSAL (RFP) NO. 2014-276-LR FOR
AUDITING SERVICES TO EXAMINE THE CITY BASIC FINANCIAL
STATEMENTS INCLUDED IN THE CITY'S COMPREHENSIVE ANNUAL
FINANCIAL REPORT (CAFR), FEDERAL GRANT PROGRAMS AND STATE
PROJECTS (OMB A-133 SINGLE AUDIT) AND THE FINANCIAL STATEMENTS
OF THE MIAMI BEACH REDEVELOPMENT AGENCY'S (RDA) , THE PARKING
SYSTEMS FUND'S (PSF) , THE MIAMI BEACH VISITOR AND CONVENTION
AUTHORITY'S (VCA), THE MIAMI BEACH CONVENTION CENTER (MBCC), AS
MANAGED BY GLOBAL SPECTRUM (GS), THE SAFE NEIGHBORHOOD
PARKS AND BOND PROGRAM (SNP), CHILDREN TRUST (CT) AND
BUILDING BETTER COMMUNITIES (BBC).
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
FUNDING
Amount of$248,060 from the following Account Numbers:
011-9310-000312 -Audit of City Basic Financial Statement (CAFR)—Amount: $115,260
011-9310-000312 - OMB A-133 Single Audits—Amount: $23,000
011-9310-000312 - Management Letter in Accordance with the Rules of the Auditor General
of the State of Florida —Amount - $2,300
011-9310-000312 - Safe Neighborhood Parks Single Audit (SNP)—Amount: $9,500
011-9310-000312 - Building Better Communities—Amount: $8,500
011-9310-000312 - Children's Trust—Amount: $9,500
168-1985-000312 — Miami Beach Redevelopment Agency (RDA)—Amount: $21,000
480-0461-000312 — Miami Beach Parking Systems Funds (PSF)—Amount: $21,000
160-4300-000312 — Miami Beach Visitor and Convention Authority (VCA)—Amount: $19,000
440-0442-000312 — Miami Beach Convention Center and Jackie Gleason Theater of the
Performing Arts, as Managed by Global Spectrum —Amount: $19,000
BACKGROUND
The City of Miami Beach (the City) is required to have an annual audit in accordance with
Florida Statute 218.39 performed on the City's Comprehensive Annual Financial Report
(CAFR). Other audits are required to be performed in accordance with the U.S. Office of
Management and Budget (OMB) Circulars, Bonded Debt Covenants, Performance
Management and/ or Grant Agreements. Each audit herein must be conducted by an
independent audit firm.
Commission Memorandum—RFQ 2014-276-LR Auditing Services
October 29, 2014
Page 2
The City of Miami Beach issued a Request for Proposals (RFP) to establish an agreement for
auditing services to examine the City's Basic Financial Statements included in the City's
Comprehensive Annual Financial Report (CAFR), Federal grant programs and State projects
(OMB A-133 Single Audit) and the financial statements of the Miami Beach Redevelopment
Agency's (RDA) , the Parking Systems Fund's (PSF) , the Miami Beach Visitor and
Convention Authority's (VCA), the Miami Beach Convention Center (MBCC), as managed by
Global Spectrum (GS), the Safe Neighborhood Parks and Bond Program (SNP), Children
Trust (CT) and Building Better Communities (BBC).
RFP PROCESS
On July 23, 2014, the City Commission approved the issuance of the subject Request for
Proposal (RFP). On September 25, 2014, the RFP was issued with an opening date of
October 17, 2014. A pre-proposal conference to provide information to the proposers
submitting a response was held on October 3, 2014.
The City received four(4) proposals from the following:
• Cherry Bekaert
• Crowe Horwath
• Marcum LLP
• Moore Stevens Lovelace
Per Florida Statute 218.391, each local government entity shall establish an Audit Committee
that at a minimum shall consist of each of the local government officers elected or a designee.
The purpose of the Audit Committee is to assist the governing body in selecting an auditor to
conduct the annual financial audit required in S. 281.39. The Audit Committee shall evaluate,
rank and recommend in order of preference no fewer than three firms to be the most highly
qualified to perform the required services.
The Mayor and City Commission appointed the following individuals to the Audit Committee:
Commissioner Deede Weithorn, Marc Gidney, Sandy Horwitz, Dana Kaufman, Ronald
Starkman, Arthur Unger and Michael Weil.
The Committee convened on October 23, 2014, to consider proposals received. The
Committee was provided an overview of the project, information relative to the Cone of Silence
Ordinance and the Government in the Sunshine Law. The Committee was also provided
general information on the scope of services, references and a copy of each proposal. The
results of the evaluation process and recommendation of the Audit Committee were presented
to the City Manager for recommendation to the City Commission.
After proposer's presentations and interviews, the Committee discussed the proposers'
qualifications, experience, and competence, and further scored the proposers accordingly.
The Committee was instructed to score each proposal pursuant to the evaluation criteria
established in the RFP.
Step 1 —Qualitative Criteria: Maximum Points
Proposer Experience and Qualifications, including Financial Capability 30
Scope of Services Proposed 10
Approach and Methodology 30
Total Available Points Step 1 70
Commission Memorandum—RFQ 2014-276-LR Auditing Services
October 29, 2014
Page 3
I
Step 2 —Quantitative Criteria:
Cost Proposal 30
Total Available Points Step 2 30
Additional points, over the aforementioned potential points were to be allocated, if applicable
and in accordance to the following ordinances.
VETERANS PREFERENCE: The City, through the Procurement Division, will assign an
additional five (5) points to Proposers which are a small business concern owned and
controlled by a veteran(s) or a service-disabled veteran business enterprise, as defined in the
City's Veterans Preference Ordinance. Please note that no proposer was eligible for Veteran's
preference.
The Committee's rankings were as follows:
RFP
2014- c c c c c CM Y
276-LR Commissioner c c c c c c LOW Q
Auditing Deede Of Marc W Sandy Of Ronald of Arthur Of Michael W AGGREGATE a
Services Weithorn Gidney Horwitz Starkman Unger Weil TOTALS
Cherry 93 2 92 2 77 2 85 2 95 3 92 2 13 2
Bekaert
Crowe 98 1 99 1 88 1 95 1 98 2 99 1 7 1
Horwath
Marcum
LLP 93 2 91 3 69 4 84 3 94 4 87 4 20 4
Moore
Stevens 87 4 89 4 72 3 82 4 100 1 90 3 19 3
Lovelace
Final rankings were as follows:
1. Crowe Horwath
2. Cherry Bekaert
3. Moore Stevens Lovelace
4. Marcum LLP
The City Manager concurs with the Audit Committee's recommendation and, in accordance
with Florida Statute, is hereby forwarding the Audit Committee's recommendation to the City
Commission for its consideration.
CONCLUSION
The Administration recommends that the Mayor and City Commission of the City of Miami
Beach, Florida accept the recommendation of the Audit Committee pertaining to the ranking of
proposals, pursuant to Request for Proposal (RFP) No. 2014-276-LR, Auditing Services to
examine the City's Basic Financial Statements included in the City's Comprehensive Annual
Financial Report (CAFR), Federal grant programs and State projects (OMB A-133 Single
Audit) and the financial statements of the Miami Beach Redevelopment Agency's (RDA) , the
Parking Systems Fund's (PSF) , the Miami Beach Visitor and Convention Authority's (VCA),
Commission Memorandum—RFQ 2014-276-LR Auditing Services
October 29, 2014
Page 4
the Miami Beach Convention Center(MBCC), as managed by Global Spectrum (GS), the Safe
Neighborhood Parks and Bond Program (SNP), Children Trust (CT) and Building Better
Communities (BBC); authorizing the administration to enter into negotiations with the top-
ranked firm, Crowe Horwath; and should the Administration not be successful in negotiating
an agreement with the top-ranked proposer, authorizing negotiations with the second-ranked
proposer, Cherry Bekaert; and should the Administration not be successful in negotiating an
agreement with the second-ranked proposer, authorizing negotiations with the third-ranked
proposer, Moore Stevens Lovelace; and should the Administration not be successful in
negotiating an agreement with the third-ranked proposer, authorizing negotiations with the
fourth-ranked proposer, Marcum LLP; and further authorizing the Mayor and City Clerk to
execute agreements upon completion of successful negotiations by the Administration.
JLM /KGB/MT/PW/AD/JS
T:\AGENDA\2014October29\2014-276-LR Auditing Services- Memo Final.doc