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PSA with Kilgour & Associates LLC ao` . moos PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF MIAMI BEACH AND KILGOUR & ASSOCIATES LLC FOR RESORT TAX AUDIT SERVICES RFQ NO. 2015-043-WG is Professional S ices Agreement ("Agreement") is entered into this 5 day of ;c)- , 201 `Effective Date"), between the CITY OF MIAMI BEACH, FLORIDA, a municipal corporation organized and existing under the laws of the State of Florida, having its principal offices at 1700 Convention Center Drive, Miami Beach, Florida, 33139 ("City"), and KILGOUR & ASSOCIATES LLC, a Florida limited liability company, whose address is 16201 SW 95th Avenue, Suite 100-C, Miami, Florida 33157 ("Consultant"). SECTION 1 DEFINITIONS Agreement: This Agreement between the City and Consultant, including any exhibits and amendments thereto. City Manager The chief administrative officer of the City. City Manager's Designee: The City Manager's designee shall be James Sutter, Internal Auditor. Consultant: For the purposes of this Agreement, Consultant shall be deemed to be an independent contractor, and not an agent or employee of the City. Services: All services, work and actions by the Consultant performed or undertaken pursuant to the Agreement. Fee: Amount paid to the Consultant as compensation for Services. Proposal Documents: Proposal Documents shall mean the City of Miami Beach Request for Qualifications (RFQ) No. 2015-043-WG for audit services for resort taxes and other internal audits, together with all amendments thereto, issued by the City in contemplation of this Agreement (the RFQ), and the Consultant's proposal in response thereto ("Proposal"), all of which are hereby incorporated and made a part hereof; provided, however, that in the event of an express conflict between the Proposal Documents and this Agreement, the following order of precedent shall prevail: this Agreement; the RFQ; and the Proposal. Risk Manager: The Risk Manager of the City, with offices at 1700 Convention Center Drive, Third Floor, Miami Beach, Florida 33139: telephone number (305) 673-7000, Ext. 6435: and fax number(305) 673-7023. 1 SECTION 2 SCOPE OF SERVICES (SERVICES) RESORT TAX AUDITS Consultant, on a non-exclusive basis, shall provide resort tax audit services on businesses registered with the City for collecting resort taxes as further detailed in Exhibit "A" (the "Services"). SECTION 3 TERM The term of this Agreement (Term) shall before an initial period of two (2) years, commencing upon the Effective Date. The City, through its City Manager and at its sole discretion, will have the option to extend the Agreement for three (3) additional one-year periods. Notwithstanding the Term provided herein, Consultant shall adhere to any specific timelines, schedules, dates, and/or performance milestones for completion and delivery of the Services, as set forth on each individual project requirement, as requested. SECTION 4 FEE 4.1 FEES In consideration of the Fee to be paid to Consultant by the City, Consultant shall provide the • "Services", in accordance with the fixed fee per audit component, as described in Exhibit "B" (the "Fees"). 4.2 TRAVEL No travel expenses will be allowable for the routine provision of resort tax audits. SECTION 5 TERMINATION 5.1 TERMINATION FOR CAUSE If the Consultant shall fail to fulfill in a timely manner, or otherwise violates, any of the covenants, agreements, or stipulations material to this Agreement, the City, through its City Manager, shall thereupon have the right to terminate this Agreement for cause. Prior to exercising its option to terminate for cause, the City shall notify the Consultant of its violation of the particular term(s) of this Agreement, and shall grant Consultant ten (10) days to cure such default. If such default remains uncured after ten (10) days, the City may terminate this Agreement without further notice to Consultant, or make appropriate reductions in the payment. Upon termination, the City shall be fully discharged from any and all liabilities, duties, and terms arising out of, or by virtue of, this Agreement. 2 Notwithstanding the above, the Consultant shall not be relieved of liability to the City for damages sustained by the City by any breach of the Agreement by the Consultant. The City, at its sole option and discretion, shall be entitled to bring any and all legal/equitable actions that it deems to be in its best interest in order to enforce the City's right and remedies against Consultant. The City shall be entitled to recover all costs of such actions, including reasonable attorneys' fees. 5.2 TERMINATION FOR CONVENIENCE OF THE CITY THE CITY MAY ALSO, THROUGH ITS CITY MANAGER, AND FOR ITS CONVENIENCE AND WITHOUT CAUSE, TERMINATE THE AGREEMENT AT ANY TIME DURING THE TERM BY GIVING WRITTEN NOTICE TO CONSULTANT OF SUCH TERMINATION; WHICH SHALL BECOME EFFECTIVE WITHIN THIRTY (30) DAYS FOLLOWING RECEIPT BY THE CONSULTANT OF SUCH NOTICE. IF THE AGREEMENT IS TERMINATED FOR CONVENIENCE BY THE CITY, CONSULTANT SHALL BE PAID FOR ANY SERVICES SATISFACTORILY PERFORMED UP TO THE DATE OF TERMINATION; FOLLOWING WHICH THE CITY SHALL BE DISCHARGED FROM ANY AND ALL LIABILITIES, DUTIES, AND TERMS ARISING OUT OF, OR BY VIRTUE OF, THIS AGREEMENT. 5.3 TERMINATION FOR INSOLVENCY The City also reserves the right to terminate the Agreement in the event the Consultant is placed either in voluntary or involuntary bankruptcy or makes an assignment for the benefit of creditors. In such event, the right and obligations for the parties shall be the same as provided for in Section 5.2. SECTION 6 INDEMNIFICATION AND INSURANCE REQUIREMENTS 6.1 INDEMNIFICATION Consultant agrees to indemnify and hold harmless the City of Miami Beach and its officers, employees, agents, and contractors, from and against any and all actions (whether at law or in equity), claims, liabilities, losses, and expenses, including, but not limited to, attorneys' fees and costs, for personal, economic or bodily injury, wrongful death, loss of or damage to property, which may arise or be alleged to have arisen from the negligent acts, errors, omissions or other wrongful conduct of the Consultant, its officers, employees, agents, contractors, or any other person or entity acting under Consultant's control or supervision, in connection with, related to, or as a result of the Consultant's performance of the Services pursuant to this Agreement. To that extent, the Consultant shall pay all such claims and losses and shall pay all such costs and judgments which may issue from any lawsuit arising from such claims and losses, and shall pay all costs and attorneys' fees expended by the City in the defense of such claims and losses, including appeals. The parties agree that one percent (1%) of the total compensation to Consultant for performance of the Services under this Agreement is the specific consideration from the City to the Consultant for the Consultant's indemnity agreement. The provisions of this Section 6.1 and of this indemnification shall survive termination or expiration of this Agreement. 6.2 INSURANCE 3 The Consultant shall maintain and carry in full force during the Term, the following insurance: A. Consultant General Liability, in an amount not less than $1,000,000, combined singled limit per occurrence for bodily injury and property damage. B. Consultant Professional Liability, in an amount not less than $1,000,000, with the deductible per claim, if any not to exceed 10% of the limit of liability. C. Worker's Compensation and Employer's Liability Insurance pursuant to Florida Statute 440. The insurance must be furnished by insurance companies authorized to do business in the State of Florida. All insurance policies must be issued by companies rated no less than "B+" as to management, and no less than "Class VI" as to strength, by the latest edition of Best's Insurance Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent, subject to the approval of the City's Risk Management Division. Consultant shall endeavor to provide not less than thirty (30) days prior written notice of termination, cancellation or reduction in coverage on the policy, unless comparable coverage is promptly secured. The insurance certificates for general liability shall include the City as an additional insured and shall contain a waiver of subrogation endorsement in favor of the City. Original certificates of insurance must be submitted to the City's Risk Manager for approval (prior to any work and/or Services commencing) and will be kept on file in the Office of the Risk Manager. The City shall have the right to obtain from the Consultant specimen copies of the insurance policies in the event that submitted certificates of insurance are inadequate to ascertain compliance with required coverage. The Consultant is also solely responsible for obtaining and submitting all insurance certificates for any sub-consultants. CERTIFICATE HOLDER MUST READ: CITY OF MIAMI BEACH 1700 CONVENTION CENTER DRIVE 3rd FLOOR MIAMI BEACH, FL 33139 Compliance with the foregoing requirements shall not relieve the Consultant of the liabilities and obligations under this Section or under any other portion of this Agreement. 4 SECTION 7 LITIGATION JURISDICTIONNENUE/JURY TRIAL WAIVER This Agreement shall be construed in accordance with the laws of the State of Florida. This Agreement shall be enforceable in Miami-Dade County, Florida, and if legal action is necessary by either party with respect to the enforcement of any or all of the terms or conditions herein, exclusive venue for the enforcement of same shall lie in Miami-Dade County, Florida. By entering into this Agreement, Consultant and the City expressly waive any rights either party may have to a trial by jury of any civil litigation related to or arising out of this Agreement. SECTION 8 LIMITATION OF CITY'S LIABILITY The City desires to enter into this Agreement only if in so doing the City can place a limit on the City's liability for any cause of action, for money damages due to an alleged breach by the City of this Agreement, so that its liability for any such breach never exceeds the sum of $10,000. Consultant hereby expresses its willingness to enter into this Agreement with Consultant's recovery from the City for any damage action for breach of contract to be limited to $10,000. ry Y y 9 Accordingly, and notwithstanding any other term or condition of this Agreement, Consultant hereby agrees that the City shall not be liable to the Consultant for damages in an amount in excess of $10,000 for any action or claim for breach of contract arising out of the performance or non-performance of any obligations imposed upon the City by this Agreement. Nothing contained in this section or elsewhere in this Agreement is in any way intended to be a waiver of the limitation placed upon the City's liability, as set forth in Section 768.28, Florida Statutes. SECTION 9 [INTENTIONALLY DELETED] SECTION 10 GENERAL PROVISIONS • 10.1 [INTENTIONALLY DELETED] 10.2 [INTENTIONALLY DELETED] 10.3 ASSIGNMENT, TRANSFER OR SUBCONSULTING 10.3.1 Consultant shall not subcontract, assign, or transfer all or any portion of any work and/or service under this Agreement without the prior written consent of the City Manager, which consent, if given at all, shall be in the Manager's sole judgment and discretion. Neither this Agreement, nor any term or provision hereof, or right hereunder, shall be assignable unless as approved pursuant to this Section, and any attempt to make such assignment (unless approved) shall be void. 5 10.3.2 Subcontractors. The Consultant shall be liable for the Consultant's services, responsibilities and liabilities under this Agreement and the services, responsibilities and liabilities of sub-contractors, and any other person or entity acting under the direction or control of the Consultant. When the term "Consultant" is used in this Agreement, it shall be deemed to include any sub-contractors and any other person or entity acting under the direction or control of Consultant. All sun-contractors must be approved in writing by the City prior to their engagement by Consultant. 10.4 PUBLIC ENTITY CRIMES Prior to commencement of the Services, the Consultant shall file a State of Florida Form PUR 7068, Sworn Statement under Section 287.133(3)(a) Florida Statute on Public Entity Crimes with the City's Procurement Division. 10.5 EQUAL EMPLOYMENT OPPORTUNITY In connection with the performance of the Services, the Consultant shall not discriminate against any employee or applicant for employment because of race, color, national origin, religion, sex, intersexuality, gender identity, sexual orientation, disability, marital and familial status, or age. 10.6 CONFLICT OF INTEREST The Consultant herein agrees to adhere to and be governed by all applicable Miami-Dade County Conflict of Interest Ordinances and Ethics provisions, as set forth in the Miami-Dade County Code, and as may be amended from time to time; and by the City of Miami Beach Charter and Code (as some may be amended from time to time); both of which are incorporated by reference herein as if fully set forth herein. The Consultant covenants that it presently has no interest and shall not acquire any interest, direct or indirectly, which could conflict in any manner or degree with the performance of the Services. The Consultant further covenants that in the performance of this Agreement, no person having any such interest shall knowingly be employed by the Consultant. No member of or delegate to the Congress of the United States shall be admitted to any share or part of this Agreement or to any benefits arising there from. All parties (including Consultant's officers, employees or contractors) shall be independent of the City, as defined by generally accepted auditing standards and Government Auditing Standards. SECTION 11 NOTICES All notices and communications in writing required or permitted hereunder, shall be delivered personally to the representatives of the Consultant and the City listed below or may be mailed by U.S. Certified Mail, return receipt requested, postage prepaid, or by a nationally recognized overnight delivery service. 6 Until changed by notice in writing, all such notices and communications shall be addressed as follows: TO CONSULTANT: Kilgour &Associates, LLC Attn: Marlon J. Kilgour, CPA, CFE, CGMA 16201 SW 95th Avenue, Suite 100-C Miami, Florida 33157 TO CITY: City of Miami Beach Office of Budget and Performance Improvement 1700 Convention Center Drive, 3rd Floor Miami Beach, Florida 33139 Attention: James Sutter, Internal Auditor and • City of Miami Beach Procurement Department 1755 Meridian Avenue, 3rd Floor Miami Beach, Florida 33139 Attention: Alex Denis, Director Notice may also be provided to any other address designated by the party to receive notice if such alternate address is provided via U.S. certified mail, return receipt requested, hand delivered, or by overnight delivery. In the event an alternate notice address is properly provided, notice shall be sent to such alternate address in addition to any other address which notice would otherwise be sent, unless other delivery instruction as specifically provided for by the party entitled to notice. Notice shall be deemed given on the day on which personally served, or the day of receipt by either U.S. certified mail or overnight delivery. SECTION 12 MISCELLANEOUS PROVISIONS 12.1 CHANGES AND ADDITIONS This Agreement cannot be modified or amended without the express written consent of the parties. No modification, amendment, or alteration of the terms or conditions contained herein shall be effective unless contained in a written document executed with the same formality and of equal dignity herewith. 12.2 SEVERABILITY If any term or provision of this Agreement is held invalid or unenforceable, the remainder of this Agreement shall not be affected and every other term and provision of this Agreement shall be valid and be enforced to the fullest extent permitted by law. 12.3 ENTIRETY OF AGREEMENT The City and Consultant agree that this is the entire Agreement between the parties. This Agreement supersedes all prior negotiations, correspondence, conversations, agreements or 7 understandings applicable to the matters contained herein, and there are no commitments, agreements or understandings concerning the subject matter of this Agreement that are not contained in this document. Title and paragraph headings are for convenient reference and are not intended to confer any rights or obligations upon the parties to this Agreement. 12.4 CONSULTANT'S COMPLIANCE WITH FLORIDA PUBLIC RECORDS LAW Pursuant to Section 119.0701 of the Florida Statutes, if the Consultant meets the definition of "Contractor" as defined in Section 119.0701(1)(a), the Consultant shall: a) Keep and maintain public records that ordinarily and necessarily would be required by the public agency in order to perform the service; b) Provide the public with access to public records on the same terms and conditions that the public agency would provide the records and at a cost that does not exceed the cost provided in this chapter or as otherwise provided by law; c) Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law; and d) Meet all requirements for retaining public records and transfer to the City, at no City cost, all public records created, received, maintained and/or directly related to the performance of this Agreement that are in possession of the Consultant upon termination of this Agreement. Upon termination of this Agreement, the Consultant shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the City in a format that is compatible with the information technology systems of the City. For purposes of this Article, the term "public records" shall mean all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received pursuant to law or ordinance or in connection with the transaction of official business of the City. Consultant's failure to comply with the public records disclosure requirement set forth in Section 119.0701 of the Florida Statutes shall be a breach of this Agreement. In the event the Consultant does not comply with the public records disclosure requirement set forth in Section 119.0701 of the Florida Statutes, the City may, at the City's sole discretion, avail itself of the remedies set forth under this Agreement and available at law. 12.5 OWNERSHIP OF DOCUMENTS - All documents prepared by the Consultant pursuant to this Agreement are related exclusively to the Services described herein, and are intended or represented for ownership by the City. Any reuse, distribution, or dissemination of same by Consultant, other than to the City, shall first be approved in writing by the City Manager. 8 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by their appropriate officials, as of the date first entered above. FOR CITY: CITY OF MIAMI BEACH, FLORIDA ATTEST: r� f By: 729 1 —,— , r� � i44 , :y�Rafael E. Granado, - � PhilipLevine or ,,,,, , :� 4' 9 %40 i 'JNCORP ORATED v � = . . . FOR CONSULTANT: )\40,- KILGOUR & ASSOCIATES, LLC ATTEST: / di , / By: and , / l T o'I A- 162-(a v t t g-t_ M c 2 m yJ tell-4001Z Ce o I Print Name/Title Print Name/Title APPROVED AS TO FORM & LANGUAGE , & FORE ECUTION .,tp.t.i .\---. 11,— i ..' 6 City Attorney Date F:\PURC\$ALL\Solicitations\2015\2015-043-WG RFQ Auditing of Resort Taxes and Other Internal Audits\Agreement\Kilgour&Associates LLC Final 11-9-2015.doc 9 EXHIBIT "A" SCOPE OF SERVICES FOR RESORT TAX AUDITS (ON A NON-EXCLUSIVE BASIS) 1. Resort Tax Audit Services. The Consultant, on a non-exclusive basis, shall provide resort tax audit services on businesses registered with the City for collecting resort taxes. The work consists of examining the taxpayer's accounting records, such as general ledgers, cash receipts, journals, sales journals and other records as may be maintained by the taxpayer; comparison of reported taxable sales with other reports such as Florida sales tax reports, and the preparation of schedules and analysis of work determine compliance with City Code relating to the collection and payment. All taxpayers' records which are subject to, determined to be, or administered by the Resort Tax codes are examined. Detailed testing is performed on a sample basis. Consultant is to follow the City's Internal Audit programs for auditing resort tax businesses. There are separate programs for the annual filing and monthly filing accounts. Revenues reported in monthly filing accounts may vary by containing revenues from rooms, food and or alcohol. City forms and audit programs are attached as Exhibit C, and will be provided in electronic format. Also included in the work to be performed, is the initial contact with the business and the performance of an audit which results in the issuance of a resolution letter -- stating the results of the audit. Each audit is completed by the submission of work papers and a resolution letter to the Internal Auditor for final review and approval. The Internal Audit Department will assign these audits. The audit period for each audit assignment is three (3) years. Assigned audits need to be returned to the City's Auditor no later than the end of the quarter in which they were assigned. In consideration of the Fee to paid the Consultant by the City, Consultant shall provide the Services as set forth for audits of entities required to collect and remit resort taxes, for the fixed fees per component, as set forth in the fee schedule, attached to the Agreement as Exhibit"B". 2. Internal Audits Excluded. Consultant will not be providing Internal Audit services. 3. Additional Services. During the Term of this Agreement, services not specifically identified in this Scope of Services may be added upon successful negotiation between the City Manager and Consultant, including relevant fees ("Additional Services"). Additional Services shall require the prior written approval of the City Manager, which approval shall be memorialized in writing, in the form of an amendment to the Agreement, executed by the parties. 10 EXHIBIT " B" FEES Resort tax audits will be requested by the City on an as needed basis. The Consultant will perform the specified audit component work in accord with the fixed fees specified below. RESORT TAX AUDIT FIXED FEES Annual Average Reported Fixed Fee for 3 year Audit Component Revenues Audit Period Rooms Under$500,000 $1,400.00 Over$500,000 to $2,000,000 $1,800.00 Over$2,000,000 $2,400.00 Food and Beverages Under$500,000 $1,400.00 Over$500,000 to $2,000,000 $1,800.00 Over$2,000,000 $2,400.00 Annual Apartments Under$100,000 $700.00 Over$100,000 to$500,000 $900.00 Over$500,000 $1,200.00 11 EXHIBIT "C" SAMPLE AUDIT PROGRAMS FOR RESORT TAX AUDITS 12 CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS PRELIMINARY WORK NOTIFICATION LETTER: PRE-AUDIT INTERVIEW: AUDIT INTERVIEW QUESTIONNAIRE FOOD & ALCOHOL OPERATIONS Business Name: Date: What are your business hours and days of operation? What is the seatingloccupancy capacity? HOW many employees are there? Do you provide complimentary employee meals? Do you provide discounted employee meals? If yes, % of discount: How many cash registers/ POS Terminals are there? What system do you use? What internal daily records do you keep? Guest Checks Register Tapes POS Report(daily and monthly) Do you have promotional/complimentary("house") charges: Yes ( ) No ( ) • If yes, approximately what % of total sales is this? How does your system work? 1 9 J. A -'CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS PRE-AUDIT INTERVIEW (NOTE: To be performed at least two (2) weeks prior to audit commencement date). I ' DATE ! INTIALS 1 Tour premises with owner/contact noting layout. 2 Visually inspect the premises and: a. document any revenue control procedures and equipment. 3 ( Determine the following with the owner/contact: a. Current ownership b. Current officers c. Above information agrees with information on file with the Resort Tax Section 4 ( Review what records are maintained to support Resort i I Tax Returns with owner/contact. 5 Review Audit Questionnaire with owner/contact. REQUEST FOR RECORDS DATE f DATE REQUESTED I RECEIVED 1 i SOURCE DOCUMENTS a. Restaurants & Bars r � I i. Daily Sales Tickets i ( ii. Cash Register Tapes iii. Daily POS Reports iv. DailyiWeekly Summaries I v. Purchase Records/invoices iiii. Other(Specify) 2 . I ACCQ INTING.RE.CQ.RDS a. Restaurants & Bars r I i. Sales Journal :•;` ii. Purchases Journal iii. General Ledger 3 GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Return ( I c. Exemption Documentation d. Financial Statements I I e. Bank Statements CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS GENERAL PROCEDURES DATE I INITIALS 1 I Examine Federal Income Tax Returns/Income I Statements. a. Compare sales with total reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s). 2 I Examine State Sales Tax Returns a. Compare sales with total reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s). 3 I Examine Income Statements a. Compare sales with totals reported on the Resort Tax Returns. b. Compute the cost of sales ratio and determine its reasonableness within industry standards. c. Prepare and see related schedule(s). • w.K. CIT Y OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS REVENUE PROCEDURES i SALES: j DATE INITIALS 1 Examine a sample of monthly sales from the Revenue Source Document. a. Trace sales to daily/weekly/monthly reports. b. Trace sales to State Sales Tax Returns. c. Prepare and see related schedules 2 Select a sample of guest checks/sales tickets and ; l trace to the sales journal/revenue reports to verify propriety of the accounting records. (If possible obtain copy of guest checks for audit work papers). 3 If the business uses bank statements for reporting purposes: I ! a. Compare bank deposits statements to the resort p deposits returns. b. Prepare and see related schedules 4 i Document work performed, including an explanation of any alternate/additional audit procedures performed, explanations of unreasonable variances and conclusions made as to reasonableness of reported sales. PURCHASES: j DATE INITIALS 1 Calculate/review food and beverage costs for a i selected period and com pa re to industry/market javerages-. a. Prepare and see related schedules. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS POST AUDIT PROCEDURES DATE j INITIALS 1 Discuss audit findings (if any)with owner/contact. 2 ! Prepare a short narrative, summarizing audit including level of cooperation of owner/contact and general overview. 3 Sign off on audit program, complete all documentation and schedules, and turn into Asst. Internal Auditor/ Internal Auditor for final review. 4 Final review of audit performed by Asst. Internal Auditor/ Internal Auditor. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM ANNUAL ACCOUNTS —APARTMENTS PRELIMINARY WORK NOTIFICATION LETTER: PRE-AUDIT INTERVIEW: AUDIT INTERVIEW QUESTIONNAIRE Business Name: Date: Total Available Rooms: How many floors? What kind of rentals do your exemptions represent? PRE-AUDIT INTERVIEW DATE INITIALS 1 j Tour premises noting layout 2 I Visually inspect the premises for the following: i a. Document any revenue control procedures and equipment. 3 Determine the following with the owner/contact: a. Curren.t ownership... . ! b. Current officers c. Above information agrees with information on file. 4 I Review what records are maintained to support Resort Tax Returns with owner/contact. 5 j Review Audit Questionnaire with owner/contact. I j CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM ANNUAL ACCOUNTS — APARTMENTS REQUEST FOR RECORDS DATE DATE ff� REQUESTED ; RECEIVED 1 SOURCE DOCUMENTS a. Hotels, Apartment Houses, Etc. i. Guest Cards/Folios ! I ii. Receipt Register ! ! iii. Rent Rolls iv. Signed Lease v. Other(Specify) 2 j ACCOUNTING RECORDS a. Hotels, Apartment Houses, Etc. i. Sales Journals { ii. Transcript/Revenue Report iii General Ledger 3 GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Returns c. County Tax Returns d. Exemption Documentation e. Financial Statements f. Bank Statements GENERAL PROCEDURES DATE ! INITIALS 1 j Examine the Exemptions taken and determine their validity. a. Prepare and see related schedule(s). 2 E xam In: Rental Income Records to determine %ll. � I taxable rentals if any. I j a. Trace to Resort Tax Return. b. Prepare and see related schedule(s). CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM ANNUAL ACCOUNTS —APARTMENTS POST AUDIT PROCEDURES DATE ) INITIALS 1 Discuss audit findings (if any) with owner/contact. 2 Review late charge fees or other memos owed by taxpayer. 3 Prepare a short narrative, summarizing audit including level of cooperation of owner/contact and general overview. 4 Sign off on audit program, complete all documentation and schedules, and turn into Asst. Internal Auditor/ Internal Auditor for final review. ; l 5 Final review of audit performed by Asst. Internal Auditor/Internal Auditor. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS — ROOMS-ONLY AUDIT INTERVIEW QUESTIONNAIRE ROOMS OPERATIONS Business Name: Date: Check-In Time: Check-Out Time: How many floors? Total available rooms: What is the name of the front desk software?: What kind of rentals do your exemptions represent? How does your system work? A G. 3. n 5. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS — ROOMS ONLY PRE-AUDIT INTERVIEW (NOTE: To be performed at least two (2)weeks prior to audit commencement date). DATE INTIALS 1 i Tour premises with owner/contact noting layout 2 Visually inspect the premises and document any revenue control procedures and equipment. 3 i Determine the following with the owner/contact: a. Current ownership b. Current officers c. Above information agrees with information on file with Resort Tax Section. ! i 4 Review what records are maintained to support Resort Tax Returns with owner/contact. 5 j Review Audit Questionnaire with owner/contact. REQUEST FOR RECORDS DATE i DATE REQUESTED RECEIVED '; 1 SOURCE DOCUMENTS a. Hotels, Rooms, Etc. i. Guest Cards/Folios ii. Receipt Register iii. Night Audit report iiii. Other(Specify) 2 ACCOUNTING RECORDS a. Hotels, Rooms, Etc. i. Sales Journals ii. Transcript/Revenue Report iii. General Ledger 3 ( GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Returns c. County Tax Returns d. Exemption Documentation e. Financial Statements f. Bank Statements i ! ! CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS — ROOMS ONLY GENERAL PROCEDURES I DATE I INITIALS 1 I Examine Federal Income Tax Returns/Income Statements a. Compare sales with totals reported on Resort Tax Returns. Reconcile, if necessary. I i b. Prepare and see related schedule(s). 2 J Examine State Sales Tax Returns a. Compare sales with total reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s) 3 I Examine County Tax returns a. Compare sales with total reported on Resort Tax Returns, Reconcile, if necessary. b. Prepare and see related schedules(s) 4 Examine Sales Tax Worksheets j I a. Compare sales with totals reported on the Resort Tax Returns. b. Prepare and see related schedule(s). 5 Compare sales total from above return with the I ' General Ledger totals. a. Prepare and see related schedule(s) REVENUE PROCEDURES SALES: • DATE INITIALS e Document Rooms, etc) 1 � Examine Revenue Source ( �} a. Trace safes to daily/weekly/monthly reports. b. Prepare and see related schedules. 2 Examine a sample of daily revenue reports. I ' a. Trace to-the`rnonth'end reports. b. Compare to the Monthly Income statement./Resort Tax Returns. c. Prepare and see related schedules. 3 Examine General Ledger(sales, purchases, and tax payable) a. Trace to Financial Statements/Resort Tax Returns. b. Prepare and see related schedules. 4 If the hotel uses bank statements for reporting I i purposes: a. Compare bank deposits statements to the resort i I tax returns. b. Prepare and see related schedules. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS — ROOMS ONLY 5 Review selected exemptions documents for proper signature and propriety of exemption taken. 6 Document work performed, including an explanation of any alternate/additional audit procedures performed, II� explanations of unreasonable variances and conclusions made as to reasonableness of reported sales. POST AUDIT PROCEDURES DATE INITIALS 1 Discuss audit findings (if any) with owner/contact. 2 ! Prepare a short narrative, summarizing audit including level of cooperation of owner/contact and general overview. ' + i 3 Sign off on audit program, complete all documentation and schedules, and turn into Asst. Internal Auditor/ .j Internal Auditor for final review. I 4 i Final review of audit performed by Asst. Internal Auditor/ Internal Auditor. j � CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS— HOTELS WITH FOOD AND BEVERAGE AUDIT INTERVIEW QUESTIONNAIRE FOOD &ALCOHOL OPERATIONS Business Name: Date: What are the food and beverage outlets operated by the hotel? What are the food and beverage outlets NOT operated by the hotel? Note: these operators must be registered with Resort Tax; you must follow up. What are your business hours and days of operation? What is the seating/occupancy capacity? Do you provide complimentary employee meals? Do you provide discounted employee meals? If yes, % of discount How many cash registers/ POS Terminal are there? What system do you use? Are they interfaced with the hotel? What internal daily record do you keep? Guest Checks Register Tapes POS Report (daily/monthly) Do you have promotional/complimentary("house") charges: Yes ( )No( ) If yes, approximately what % of total sales is this? How does your system work? • 1 J. A CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE AUDIT INTERVIEW QUESTIONNAIRE ROOMS OPERATIONS Business Name: Date: Check-In Time: Check-Out Time: How many floors? Total available rooms: What is the name of the front desk software?: What kind of rentals do your exemptions represent? How does your system work? 1 2 3. 4. 5. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS HOTELS WITH FOOD AND BEVERAGE PRE-AUDIT INTERVIEW • (NOTE: To be performed at least two (2)weeks prior to audit commencement date). DATE INTIALS 1 Tour premises with owner/contact noting layout 2 ► Visually inspect the premises and document any revenue control procedures and equipment. 3 ! Determine the following with the owner/contact: a. Current ownership b. Current officers c. Above information agrees with information on file with Resort Tax Section. I I 4 Review what records are maintained to support Resort Tax Returns with owner/contact. 5 j Review Audit Questionnaire with owner/contact. REQUEST FOR RECORDS DATE DATE REQUESTED j RECEIVED 1 ! SOURCE DOCUMENTS a. Hotels; Rooms, Etc. i. Guest Cards/Folios ii. Receipt Register iii. Night Audit report iiii. Other(Specify-) 2 b. Restaurants & Bars i. Daily Sales Tickets ii. Cash Register Tapes Daily/Weekly-Summaries iv. Purchase Records/Invoices v. Other(Specify) CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE DATE j DATE REQUESTED RECEIVED 2 ACCOUNTING RECORDS a. Hotels, Rooms, Etc. i. Sales Journals ii. Transcript/Revenue Report iii. General Ledger b. Restaurants & Bars ff' i. Sales Journal ii. Purchases Journal iii. General Ledger 3 { GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Returns i I c. County Tax Returns d. Exemption Documentation e. Financial Statements f. Bank Statements GENERAL PROCEDURES DATE INITIALS 1 I Examine Federal Income Tax Returns/Income Statements a. Compare sales with totals reported on Resort ! j Tax Returns. Reconcile, if necessary. • b. Prepare and see related schedule(s). 2 I Examine State Sales Tax Returns a. Compare sales with total reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s) 3 Examine County Tax returns a. Compare sales with total reported on Resort Tax Returns, Reconcile, if necessary. b. Prepare and see related schedules(s) ; I 4 I Examine Sales Tax Worksheets 1 I a. Compare sales with totals reported on the Resort Tax Returns. b. Prepare and see related schedule(s). 5 Compare sales total from above return with the General Ledger totals. a. Prepare and see related schedule(s) Prepare d s�h.,dule(s) CITY OF MIAMI BEACH RESORT TAX: AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE REVENUE PROCEDURES SALES: j DATE INITIALS 1 Examine Revenue Source Document(Rooms, Food, Alcohol) a. Trace sales to daily/weekly/monthly reports. b. Prepare and see related schedules. 2 ' Examine a sample of daily revenue reports. a. Trace to the month end reports. b. Compare to the Monthly Income statement./Resort Tax Returns. c. Prepare and see related schedules. 3 I Examine General Ledger(sales, purchases, and tax payable) a. Trace to Financial Statements/Resort Tax Returns. i ! b. Prepare and see related schedules. 4 j If the hotel uses bank statements for reporting purposes: a. Compare bank deposits statements to the resort tax returns. b. Prepare and see related schedules. t I 5 Review selected exemptions documents for proper signature and propriety of exemption taken. 6 Document work performed, including an explanation of any alternate/additional audit procedures performed, explanations of unreasonable variances and conclusions made as to reasonableness of reported sales. PURCHASES: DATE INITIALS 1 Calculate/review food and beverage costs for a selected period and compare to industry/market averages. a. Prepare and see related schedules(s) r CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE POST AUDIT PROCEDURES DATE ; INITIALS 1 ! Discuss audit findings (if any)with owner/contact. 2 ! Prepare a short narrative, summarizing audit including level of cooperation of owner/contact and general I j overview. 3 Sign off on audit program, complete all documentation and schedules, and turn into Asst. Internal Auditor/ Internal Auditor for final review. 4 i Final review of audit performed by Asst. Internal i. ! Auditor/ Internal Auditor. ES$;: Li:; TON e 20 1 13 II RESOLUTION NO. 2015-29005 A RESOLUTION OF THE.MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ACCEPTING THE RECOMMENDATION OF THE CITY MANAGER PERTAINING TO THE RANKING OF PROPOSALS, PURSUANT TO REQUEST FOR QUALIFICATIONS (RFQ) NO. 2015-043-WG FOR AUDIT SERVICES FOR RESORT TAXES AND INTERNAL AUDITS; AUTHORIZE THE ADMINISTRATION TO ENTER INTO NEGOTIATIONS WITH SKJT&G, BCA WATSON RICE, KILGOUR & ASSOCIATES, RGL FORENSICS, FOR THE RESORT TAX AUDITS PORTION OF THE RFQ; CROWE HORWATH, PROTIVITI, BCA WATSON RICE, FOR THE INTERNAL AUDITS PORTION OF THE RFQ; AND FURTHER AUTHORIZE THE MAYOR AND CITY CLERK TO EXECUTE AGREEMENTS WITH THESE FIRMS UPON CONCLUSION OF SUCCESSFUL NEGOTIATIONS BY THE ADMINISTRATION. WHEREAS, Request for Qualifications (RFQ) No. 2015-043-WG was issued on December 19, 2014 with an opening date of February 26, 2014; and WHEREAS, a voluntary pre-proposal meeting was held on December 29, 2014; and WHEREAS, the City received seven (7) proposals; and WHEREAS, on April 14, 2015, the City Manager via Letter to Commission (LTC) No. 144-2015, appointed an Evaluation Committee (the "Committee"), consisting of the following individuals: • Laura Franco-Rubines, Assistant Internal Auditor, Office of Budget and Performance Improvement, City of Miami Beach • Juan Rodriguez, CPA, Finance Department, City of Miami Beach • Maria Cerna, Division Director, Capital Improvement Projects, City of Miami Beach • Sanford Horwitz, CPA, City of Miami Beach Audit Committee • Ronald Starkman, CPA, City of Miami Beach Audit Committee The following alternates were also appointed: • James Sutter, CPA, Internal Auditor Office of Budget and Performance Improvement, City of Miami Beach • Marie Paul, CPA, Finance Department, City of Miami Beach WHEREAS, the Committee convened on April 24, 2015 to consider 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 the proposal; and WHEREAS, the Committee was instructed to score and rank the proposals pursuant to the evaluation criteria established in the RFQ; and WHEREAS, after reviewing all the submissions and the Evaluation Committee's rankings, the City Manager exercised his due ._diligence and is recommending that the Administration be authorized to enter into negotiations with SKJT&G, BCA Watson Rice, Kilgour & Associates, RGL Forensics, for the Resort Tax Audits portion of the RFQ; Crowe Horwath, Protiviti, BCA Watson Rice, for the Internal Audits portion of the RFQ. 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 City Manager pertaining to the ranking of proposals, pursuant to Request for Qualifications No. 2015-043-WG (the RFQ), for Audit Services for Resort Taxes and Internal Audits; authorize the Administration to enter into negotiations with SKJT&G, BCA Watson Rice, Kilgour & Associates, RGL Forensics, for the Resort Tax Audits portion of the RFQ; Crowe Horwath, Protiviti, 'BOA Watson Rice, for the Internal Audits Portion of the RFQ; and further authorize the Mayor and City Clerk to execute Agreements with these firms upon conclusion of successful negotiations by the Administration. PASSED AND ADOPTED this day of "44 2015. ATTEST: i 0.1 .7 'afael E. a ana.o, ity Clerk Philip ev' : ayor vatakuutilly r '0\ B I �'.. I i�:•r�� • ti • 9* _= APPROVED AS TO INCORP ORATED �' FORM&LANGUAGE �'9, -9 ••..�''i' ��= &FOR EXECUTION L'iN( lz-Liscss*5".1`'YrN' .�-- 4 . 3c,—'cs r City Attorney Date gen T201'5VvI 6W 0;1a-043=W.G A terviee liFRearLFaxes a aWi em-Wndits esii lbd 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 CITY MANAGER PERTAINING TO• THE RANKING OF PROPOSALS, PURSUANT TO REQUEST FOR QUALIFICATIONS (RFQ) NO. 2015-043-WG FOR AUDIT SERVICES FOR RESORT TAXES AND INTERNAL AUDITS; AUTHORIZE THE ADMINISTRATION TO ENTER INTO NEGOTIATIONS WITH SKJT&G, BCA WATSON RICE, KILGOUR & ASSOCIATES, RGL FORENSICS, FOR THE RESORT TAX AUDITS PORTION OF THE RFQ; CROWE HORWATH, PROTIVITI, BCA WATSON RICE, FOR THE INTERNAL AUDITS PORTION OF THE RFQ; AND FURTHER AUTHORIZE THE MAYOR AND CITY CLERK TO EXECUTE AGREEMENTS WITH THESE FIRMS UPON CONCLUSION OF SUCCESSFUL NEGOTIATIONS BY THE ADMINISTRATION. Key Intended Outcome Supported: Ensure Expenditure Trends Are Sustainable Over the Long Term Supporting Data (Surveys, Environmental Scan, etc: N/A Item Summary/Recommendation: On December 17, 2014, the City Commission approved the issuance of the subject Request for Qualification (RFQ). On December 19, 2014 the RFQ was issued with an opening date of February 26, 2015. A pre-proposal conference to provide information to the proposers submitting a response was held on December 29,2014. The City received four(4)proposals from SKJT&G, RGL Forensics, Kilgour&Associates and BCA Watson Rice for the Resort Tax Audits portion of the RFQ, and three (3) proposals from Crowe Horwath, Protiviti and BCA Watson Rice for the Internal Audits portion of the RFQ. On April 14, 2015, the City Manager appointed,via letter to Commission(LTC)No. 144-2015, an Evaluation Committee (the Committee), which convened on April 24, 2015, to consider the proposals. The Committee was instructed to score and rank the proposal pursuant to the evaluation criteria established in the RFQ. The results of the evaluation committee process were presented to the City Manager for his recommendation to the City Commission. After reviewing the submission and the Evaluation Committee's rankings of proposals received,the City Manager recommends that the Mayor and the City Commission, pursuant to Request for Proposals (RFQ) No. 2015-043-WG, for Audit Services for Resort Taxes and Internal Audits, authorize the Administration to enter into negotiations with all ranked proposers(who have been deemed by the Committee to be qualified), SKJT&G, RGL Forensics, Kilgour& Associates and BCA Watson Rice for the Resort Tax Audits portion of the RFQ, and Crowe Horwath, Protiviti and BCA Watson Rice for the Internal Audits portion of the RFQ, and further authorize the City Manager to execute agreements upon conclusion of successful negotiations by the Administration. RECOMMENDATION LAPPJ± ESOLUTION. Advisory Board Recommendation: Financial Information: Source of Amount Account Funds: 1 $106,400 160-0330-000312 Resort Taxes OBP 2 $150,000 011-0330-000312 Internal Audits Financial Impact Summary: The annual cost associated with the procurement of auditing services is subject to the funds availability approved through the City's budgeting process. City Clerk's Office Legislative Tracking: Alex Denis, Extension 6641 Sign-Offs: D- »rtment Director t City Manager City nager • 411 r JW • A,■_r, A tJT JL c'd M AM I BEACH AGENDA M C 7 l) DATE 5-6-1 6_4 MIAMI BEACH City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov COMMISSIO' MEMORANDUM TO: Mayor Philip Levine and Members of I e City Corn ..sion FROM: Jimmy L. Morales, City Manager _01111 DATE: May 6, 2015 SUBJECT: A RESOLUTION OF THE MAYO' AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AC EPTING THE RECOMMENDATION OF THE CITY MANAGER PERTAINING TO THE RANKING OF PROPOSALS, PURSUANT TO REQUEST FOR QUALIFICATIONS (RFQ) NO. 2015-043-WG FOR AUDIT SERVICES FOR RESORT TAXES AND INTERNAL AUDITS; AUTHORIZE THE ADMINISTRATION TO ENTER INTO NEGOTIATIONS WITH SKJT&G, BCA WATSON RICE, KILGOUR & ASSOCIATES, RGL FORENSICS, FOR THE RESORT TAX AUDITS PORTION OF THE RFQ; CROWE HORWATH, PROTIVITI, BCA WATSON RICE, FOR THE INTERNAL AUDITS PORTION OF THE RFQ; AND FURTHER AUTHORIZE THE MAYOR AND CITY CLERK TO EXECUTE AGREEMENTS WITH THESE FIRMS UPON CONCLUSION OF SUCCESSFUL NEGOTIATIONS BY THE ADMINISTRATION. FUNDING The annual cost associated with the procurement of auditing services is subject to the funds availability approved through the City's budgeting process. BACKGROUND The Administration issued RFQ 2015-043-WG to seek the proposals from qualified firms to perform resort tax audits and internal audits, in an effort to create a pre-qualified pool to perform review of the City's resort tax revenues and conduct internal audits as may be necessary. These audits shall identify billing errors and other discrepancies for cost recovery. The City of Miami Beach charges a resort tax of revenue generated by the sale of rooms and on revenues from food and beverages earned within the City. Businesses are required to register with the City, to collect and remit taxes. The Internal Audit Division conducts routine periodic audits of the businesses within the City required to pay resort taxes. In addition, the City Administration may determine a need to audit a particular area whereby the Internal Audit Division does not have the resources to audit at a particular time. In the past, the Administration has sought outside assistance from qualified firms to accomplish these assignments. RFQ PROCESS On December 17, 2014, the City Commission approved the issuance of the subject Request for Qualification (RFQ). On December 19, 2014 the RFQ was issued with an opening date of February 26, 2015. A pre-proposal conference to provide information to the proposers submitting a response was held on December 29, 2014. The City received four(4) proposals from SKJT&G, RGL Forensics, Kilgour& Associates and BCA Watson Rice for the Resort Tax Audits portion of the RFQ, and three (3) proposals from Crowe Horwath, Pro.tiviti and BCA Watson Rice for the Internal Audits portion of the RFQ. Commission Memorandum—RFQ 2015-043-WG Audit Services for Resort Taxes and Internal Audits May 6, 2015 Page 2 On April 14, 2015, the City Manager appointed, via letter to Commission (LTC) No. 144-2015, an Evaluation Committee (the Committee), consisting of the following individuals: • Laura Franco-Rubines, Assistant Internal Auditor, Office of Budget and Performance Improvement, City of Miami Beach • Juan Rodriguez, CPA, Finance Department, City of Miami Beach • Maria Cerna, Division Director, Capital Improvement Projects, City of Miami Beach • Sanford Horwitz, CPA, City of Miami Beach Audit Committee • Ronald Starkman, CPA, City of Miami Beach Audit Committee The following Alternates were also appointed: • James Sutter, CPA, Internal Auditor Office of Budget and Performance Improvement, City of Miami Beach • Marie Paul, CPA, Finance Department, City of Miami Beach The Committee convened on April 24, 2015, to consider the proposals received. Ronald Starkman was unable to attend; therefore Marie Paul was selected to serve as an alternate. The Committee was provided an overview of the project, information relative to the City's Cone of Silence Ordinance and the Government Sunshine Law. The Committee was also provided general information on the scope of services, references, and a copy of each proposal. The Committee was instructed to score and rank the proposal pursuant to the evaluation criteria established in the RFQ. Evaluation Criteria Total Points Qualifications of the proposing firm 100 Similar project experience References • Team member qualifications Financial capacity Litigation History or Other Factors or Information Requested under this RFQ The Committee pointed out the importance of rapid response times to City inquiries, good communication between the proposer, business owner and City staff and adherence to specified completion dates, in order to allow for a successful partnership. The RFQ also stipulated that additional points would be applied, if applicable pursuant to the City's Veteran's Preference Ordinance. However, none of the proposers were eligible for the veteran's reference. RFQ#2015-043-WG FOR AUDIT SERVICES OF Laura RESORT TAXES Franco- Juan Maria Sandy Rubines Ranking Rodriguez Ranking Cerna Ranking Horwitz Ranking Marie Paul Ranking SKJT&G 80 1 90 1 90 1 75 1 90 1 RGL Forensics 50 2 60 4 70 4 10 4 60 3 Kilgour&Associates LLC 40 3 75 2 78 3 50 , 2 55 4 BCA Watson Rice 40 3 65 3 81 l 2 40 3 70 2 Commission Memorandum —RFQ 2015-043-WG Audit Services for Resort Taxes and Internal Audits May 6, 2015 Page 3 .RFD#2015-043-WG FOR . OTHER INTERNAL Laura AUDITS Franco- Juan Maria Sandy Rubines Ranking Rodriguez Ranking Cema Ranking Horwitz Ranking Marie Paul Ranking BCA Watson Rice 80 3 93 2 89 3 60 3 80 3 I . Crowe Horwath 95 1 95 1 90 2 90 1 85 2 Protiviti 85 2 90 3 92 1 80 2 90 1 MANAGER'S DUE DILIGENCE & RECOMMENDATION The City Manager has reviewed the proposals received, pursuant to RFQ 2015-043-WG, for Audit Services for Resort Taxes and Internal Audits, and the results of the Evaluation Committee process, and recommends that the Mayor and 'City Commission of the City of Miami Beach, Florida, authorize the Administration to enter into negotiations with SKJT&G, RGL Forensics, Kilgour & Associates and BCA Watson Rice for the Resort Tax Audits portion of the RFQ, and Crowe Horwath, Protiviti and BCA Watson Rice for the Internal Audits portion of the RFQ; and further authorize the Mayor and City Clerk to execute agreements with these firms upon completion of successful negotiations by the Administration. CONCLUSION The Administration recommends that the Mayor and City Commission of the City of Miami Beach, Florida, approve the resolution accepting the recommendation of the City Manager, pursuant to Request for Qualification (RFQ) No. 2015-043-WG, for Audit Services for Resort Taxes and Internal Audits. JLM/MT/J �` T:\AGENDA12015\May 61Procurement\RFQ 2015-043-WG Audit Services for Resort Taxes and Internal Audits-Memo.doc i . RFQ 2015®,s43 / : G F 14 MAMIBEACH City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamioecchfl.gov PROCUREMENT DEPARTMENT Tel: 305-673-7490 Fax: 786-394-4002 ADDENDUM NO. 5 REQUEST FOR QUALIFICATIONS NO.2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS ----February 13,2015 ---- ----- ---- — — -- i This Addendum to the above-referenced RFQ is issued in response to questions from prospective proposers, or other clarifications and revisions issued by the City.The RFQ is amended in the following particulars only. I. Revision: Section 0300, Proposal Submittal Instructions and Format, Tab 2, is revised to include the following language: 2.2 Qualification_of Proposer_T_eam..Provide an organizational-chart of-all personnel-and consultants-to be used--- if awarded, the role that each team member will play in providing the services detailed herein and each team member's qualifications. A resume of each individual, including education, experience, certification such as • Certified Public Accountants (CPA), Certified Internal Auditors(CIA) or Certified Fraud Examiners (CFE) and any other pertinent information, shall be included for each proposal team member to be assigned to this contract. II. Revision: Delete Paragraph C2.1, Internal Audits-Minimum Requirements and Project Specifications, in its entirety. Proposers are not required to be American Institute of Certified Public Accountants (AICPA) or Florida Institute of Certified Public Accountants(FICPA). • III. Responses to Questions Received Q1) Prospective bidder, (as a company) is not a member of either the American Institute of Certified Public Accountants (AICPA) or Florida Institute of Certified Public Accountants (FICPA), however several of our practice professionals across the firm including our local offices and audit professionals here in South Florida, are Certified Public Accountants (CPA) and members of one or both organizations. We are members of The Institute of Internal Audit (The (IA), and as such, we fully subscribe to The (IA's International Standards for the Processional Practice of Internal Auditing. Al) In an effort to ensure a greater response to the RFQ, the City has removed the minimum requirement that proposers be members of the AICPA (American Institute of Certified Public Accountants) and FICPA (Florida Institute of Certified Public Accountants). Instead,the RFQ will now require respondents to provide those certifications held by their team members,which is a more accurate measure of the qualifications of the team members which will be providing services to the City. Team member certifications will be evaluated under the qualifications portions of the evaluation criteria. Q2) Prospective bidder is unable to provide attestation services as we-are not a CPA firm. However it appears that the scope of the services being requested are Internal Audit in nature and the entirety of the engagements outlined would not require attestation work. A2)Project Specifications for Internal Audits lists those types of audit which may be conducted. The majority of internal audits fall under the Performance Audits,therefore this should not exclude any firm who cannot perform attestation work to make a proposal for performance audit work. Any questions regarding this Addendum should be submitted in writing to the Procurement Management Department to the attention of the individual named below,with a copy to the City Clerk's Office at RafaelGranado(amiamibeachfi.gov Contact: Telephone: Email: William Garviso 305-673-7000 ext. 6650 WilliamGarvisomiamibeachfl.gov Bi..ers are reminded to acknowledge receipt of this addendum as part of your RFQ submission. 1" 1 :Iex\D- is rement Director 1 ADDENDUM 5 I TB 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS M I AM BEACH City of Miami Beach, 1700 Convention Center Drive,Miami Beach,Florida 33139,',vww.miamibeachA.gov PROCUREMENT DEPARTMENT Tel: 305-673-7490 Fax: 786-394-4002 ADDENDUM NO. 4 REQUEST FOR QUALIFICATIONS NO. 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS February 9, 2015_ This Addendum to the above-referenced RFQ is issued in response to questions from prospective proposers, or other clarifications and revisions issued by the City. The RFQ is amended in the following particulars only. I. Revision Deadline for receipt of proposals is hereby changed to February 26, 2015 at 3:00PM. • Any questions regarding this Addendum should be submitted in writing to the Procurement Management Department to the attention of the individual named below, with a copy to the City Clerk's Office at RafaelGranado c(r�miamibeachfl.gov Contact: Telephone: Email: William Garviso 305-673-7000 ext. 6650 i WilliamGarviso @miamibeachfl.gov Bidders are reminded to acknowledge receipt of this addendum as part of your RFQ submission. 9cerely, ,4/ 11 -41 •lex D-' rocurement Director • • • 1 1 ADDENDUM 4 ITB 2015-043-VVG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS • M'A/v\IBEAC.H City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.0ov PROCUREMENT DEPARTMENT Tel: 305-673-7490 Fax: 786-394-4002 ADDENDUM NO. 3 REQUEST FOR QUALIFICATIONS NO. 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS January 28, 2015 This Addendum to the above-referenced RFQ is issued in response to questions from prospective proposers, or other clarifications and revisions issued by the City. The RFQ is amended in the following particulars only. I. Revisions Deadline for receipt of proposals is hereby changed to February 12, 2015 at 3:00PM Any questions regarding this Addendum should be submitted in writing to the Procurement Management Department to the attention of the individual named below, with a copy to the City Clerk's Office at RafaelGranado(a�miamibeachfl.gov • Contact: I Telephone: Email: William Garviso 305-673-7000 ext. 6650 WilliamGarviso©miamibeachfl.gov .i•ders are reminded to acknowledge receipt of this addendum as part of your RFQ submission. loof Alr Pr•cur-wint Director ADDENDUM 3 ITB 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS c_rj iv\IAAA I B E AC H City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov PROCUREMENT DEPARTMENT Tel: 305-6717490 Fax: 786-394-4002 ADDENDUM NO. 2 REQUEST FOR QUALIFICATIONS NO. 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS January 15, 2015 This Addendum to the above-referenced RFQ is issued in response to questions from prospective proposers, or other clarifications and revisions issued by the City. The RFQ is amended in the following particulars only. Revisions 1. Deadline for receipt of proposals is hereby changed to January 29, 2015 at 3:00PM Any questions regarding this Addendum should be submitted in writing to the Procurement Management Department to the attention of the individual named below, with a copy to the City Clerk's Office at RafaelGranado(c�miamibeachfl.gov Contact: ' Telephone: Email: William Garviso 305-673-7000 ext. 6650 WilliamGarviso @miamibeachfl.gov Bidders are reminded to acknowledge receipt of this addendum as part of your RFQ submission. /Aiti • ‘'',... .4411T;nent Director AIEMIOCTIMIZMP 1 ADDENDUM 1 ITS 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS (14 MAMIBEAC-H City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov PROCUREMENT DEPARTMENT Tel: 305-673-7490 Fax: 786-394-4002 ADDENDUM NO. 1 REQUEST FOR QUALIFICATIONS NO. 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS • December 26, 2014 • This Addendum to the above-referenced RFQ is issued in response to questions from prospective proposers, or other clarifications and revisions issued by the City. The RFQ is amended in the following particulars only. 1. PRE-BID CONFERENCE. The Dial-in Meeting number for the pre-bid conference scheduled for December 29, 2014 at 10:00AM has been revised as follows: Dial-in Instructions: • Dial the Telephone Number: 888-270-9936 • Enter the Meeting 4142489 and then press the pound (#) key As indicated in page 2 of the RFQ, 'The Pre-Bid Conference is not mandatory. However, it is strongly encouraged that all prospective bidders attend." Any questions regarding this Addendum should be submitted in writing to the Procurement Management Department to the attention of the individual named below, with a copy to the City Clerk's Office at RafaelGranado(cr�miamibeachfl.gov Contact: Telephone: Email: William Garviso 305-673-7000 ext. 6650 WilliamGarviso @miamibeachfl.gov • de ale reminded to acknowledge receipt of this addendum as part of your RFQ submission. Sjri " • - Denis Procurement Director 1 ADDENDUM 1 rr8 2015-043-wo AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS { REQEST FOR QALIHCATO \ S ( RFQ AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS - - 201 5-04 3-WG - - - -- RFQ ISSUANCE DATE: DECEMBER 19, 2014 PROPOSALS DUE: JANUARY 15, 2015 @ 3:00PM ISSUED BY: WILLIAM GARVISO, CPPB MIAMIBEACH WILLIAM GARVISO, PROCUREMENT COORDINATOR PROCUREMENT DEPARTMENT 1700 Convention Center Drive, 3;d Floor, Miami Beach, FL 33139 305.673.7000 X6650 I www.miamibeachfl.gov BFAr FH TABLE OF CONTENTS SOLICITATION SECTIONS: PAGE 0100 NOT UTILIZED N/A 0200 INSTRUCTIONS TO PROPOSERS & GENERAL CONDITIONS 3 0300 SUBMITTAL INSTRUCTIONS & FORMAT 10 0400 PROPOSAL EVALUATION 11 APPENDICES: APPENDIX A PROPOSAL CERTIFICATON, QUESTIONNAIRE AND AFFIDAVITS APPENDIX B "NO PROPOSAL" FORM APPENDIX C MINIMUM REQUIREMENTS & SPECIFICATIONS APPENDIX D SPECIAL CONDITIONS APPENDIX E SAMPLE CONTRACT APPENDIX F INSURANCE REQUIREMENTS APPENDIX G SAMPLE AUDIT PROGRAMS FOR RESORT TAX AUDITS RFQ 2015-043-WG 2 ,\f \ AAIBr AC-H SECTION 0200 INSTRUCTIONS TO RESPONDENTS & GENERAL CONDITIONS 1. GENERAL. This Request for Qualifications (RFQ) is issued by the City of Miami Beach, Florida (the `City"), as the means for prospective Proposers to submit their qualifications. proposed scopes of work and cost proposals (the "proposal") to the City for the City's consideration as an option in achieving the required scope of services and requirements as noted herein. All documents released in connection with this solicitation, including all appendixes and addenda, whether included herein or released under separate cover, comprise the solicitation, and are -- - -complementary to one another and together establish-the complete-terms;-conditions-and--obligations-of the-- Proposers and, subsequently, the successful Proposer(s) (the"contractor[s]") if this RFQ results in an award. The City utilizes PublicPurchase (wwvv.oublicourchase.com) for automatic notification of competitive solicitation opportunities and document fulfillment, including the issuance of any addendum to this RFQ. Any prospective Proposer who has received this RFQ by any means other than through PublicPurchase must register immediately - - with-PublicPurchase-to-assure-it- receives any--addendum issued to-this RFQ. Failure to receive an-addendum --- may result in disqualification of proposal submitted. 2. PURPOSE. Through this Request for Qualifications, the City of Miami Beach is seeking proposals from interested qualified parties in order to establish a contract(s) for the provision of audits of resort taxes and other internal audits, on an as needed basis. Interested parties shall submit proposals for resort tax audits and/or for other internal audits. Interested parties may submit proposals for both categories; however, each category (resort tax or other internal audits) requires a separate and distinct proposal. The process for this RFQ shall be as follows: . • Proposals are solicited pursuant to the RFQ. • Responses are evaluated in accordance with the criteria established herein. • The City Manager shall make an award recommendation to the City Commission which may include more than one (1)consultant recommended for each category. • The City Commission will make final approval of the selected consultant(s). • Any resulting Agreement will be based on the attached sample agreement. The City will negotiate final .:scope and pricing with selected consultant(s). • The City may declare an impasse at any time with any selected consultant with whom terms, scope of services or pricing cannot be mutually agreed upon. For the purpose of this RFQ, the term "Proposer" is intended to define a firm or individual submitting a proposal (statements of qualifications)to the City pursuant to this RFQ. 3. SOLICITATION TIMETABLE. The tentative schedule for this solicitation is as follows: RFQ Issued December 19; 2014 Pre-Proposal Meeting December 29, 2014 @ 10:00AM Deadline for Receipt of Questions January 5, 2015 Responses Due January 15, 2015 @ 3:00PM Evaluation Committee Review TBD Proposer Presentations TBD Tentative Commission Approval Authorizing Negotiations I TBD Contract Negotiations Following Commission Approval FQ 2015-043-V' 3 AAIAM BP A(-1-1 4. PROCUREMENT CONTACT. Any questions or clarifications concerning this solicitation shall be submitted to the Procurement Contact noted below: Procurement Contact: Telephone: Email: '<<�lilliam Garviso 305.673.7000 x6650 williamgarviso @miamibeachfl.gov Additionally, the City Clerk is to be copied on all communications via email at: RafaelGranado@rniamibeachfl.no'i ; or facsimile: 786-394-4188. The Bid title/number shall be referenced on all correspondence. All questions or requests for clarification must be received no later than ten (10) calendar days prior to the date proposals are due as scheduled in Section 0200-3. All responses to questions/clarifications will be sent to all prospective Proposers in the form of an addendum. 5. PRE-PROPOSAL MEETING OR SITE VISIT(S). Only if deemed necessary by the City, a pre-proposal meeting or 1 - site visit(s) may be scheduled. — - i A Pre-Proposal conference will be held as scheduled in Solicitation Timeline above at the following address: City of Miami Beach City Hall -4th Floor City Manager's Large Conference Room 1700 Convention Center Drive Miami Beach, Florida 33139 Attendance (in person or via telephone) is encouraged and recommended as a source of information, but is not mandatory. Proposers interested in participating in the Pre-Proposal Submission Meeting via telephone must follow these steps: (1) Dial the TELEPHONE NUMBER: 1-888-270-9936 (Toll-free North America) (2) Enter the MEETING NUMBER: 1142644 Proposers who are interested in participating via telephone should send an e-mail to the contact person listed in this RFQ expressing their intent to participate via telephone. . 6. PRE-PROPOSAL INTERPRETATIONS. Oral information or responses to questions received by prospective Proposers are not binding on the City and will be without legal effect, including any information received at pre- submittal meeting or site visit(s-). Only questions answered by written addenda will be binding and may supersede terms noted in this solicitation. Addendum will be released through PublicPurchase. 7. CONE OF SILENCE. Pursuant to Section 2-486 of the City Code, all procurement solicitations once advertised and until an award recommendation has been forwarded to the City Commission by the City Manager are under the "Cone of Silence." The Cone of Silence ordinance is available at http://Iibran .municode.com/index.aspx?clientlD=13097&statelD=9&statename=Florida. Any communication or inquiry in reference to this solicitation with any City employee or City official is strictly prohibited with the of exception of communications with the Procurement Director, or his/her administrative staff responsible for administering the procurement process for this solicitation providing said communication is limited to matters of process or procedure • regarding the solicitation. Communications regarding this solicitation are to be submitted in writing to the Procurement Contact named herein with a copy to the City Clerk at RafaelGranado©miamibeachfl.gov. RFC) 70 1 -043-V\/C A A A AM! B F A C! F 8. SPECIAL NOTICES. You are hereby advised that this solicitation is subject to the following ordinances/resolutions, which may be found on the City Of Miami Beach website: http://a veb.miamibeachfl.Qov/orocurementiscroll.asox?id=23510 • CONE OF SIL_INCE..................................................................... CITY CODE SECTION 2-486 • PROTEST PROCEDURES.... . CITY CODE SECTION ION 2-371 • DEBARMENT PROCEEDINGS CITY CODE SECTIONS 2-397 THROUGH 2-485.3 • LOBBYIST REGISTRATION AND DISCLOSURE OF FEES CITY CODE SECTIONS 2-481 THROUGH 2-406 • CAMPAIGN CONTRIBUTIONS BY VENDORS... CITY CODE SECTION 2-487 • CAMPAIGN CONTRIBUTIONS BY LOBBYISTS ON PROCUREMENT ------- ------- -- ISSUES...................................................................................... CITY CODE SECTION 2-488 • REQUIREMENT FOR CITY CONTRACTORS TO PRO`/!DE EQUAL BENEFITS FOR DOMESTIC PARTNERS........................... CITY CODE SECTION 2=373 • LIVING'WAGE REQUIREMENT.......................... CITY CODE SECTIONS 2407 THROUGH 2-410 i C ._'r`__. _E . .'.1,I BEACH a.�U ED E oc 7 sc!TY CODE s��-!cN 2 372 • PREFERENCE FOR FLORIDA SMALL BUSINESSES OWNED AND CONTROLLED BY VETERAN'S AND TO.ST,AT=_CERTIFIED_SER'/ICE -- ----.--------- --- --.-. DISABLED VETERAN BUSINESS ENTERPRISES............................. CITY CODE SECTION 2-374 • FALSE CLAIMS ORDINANCE...,..................................................... CITY CODE SECTION 70-300 • ACCEPTANCE OF GIFTS,FAVORS&SERVICES...... CITY CODE SECTION 2-449 9. POSTPONEMENT OF DUE DATE FOR RECEIPT OF PROPOSALS. The City reserves the right to postpone the deadline for submittal of proposals and will make a reasonable effort to give at least three (3) calendar days written notice of any such postponement to all prospective Proposers through PublicPurchase. 10. PROTESTS. Protests concerning the specifications, requirements, and/or terms; or protests after the proposal due date in accordance with City Code Section 2-371, which establishes procedures for protested proposals and proposed awards. Protests not submitted in a timely manner pursuant to the requirements of City Code Section 2- 371 shall be barred. 11. VETERAN BUSINESS ENTERPRISES PREFERENCE. Pursuant to City of Miami Beach Ordinance No. 2011- 3748, the City shall give a five (5) point preference to a responsive and responsible Proposer which is a small business concern owned and controlled by a veteran(s) or which is a service-disabled veteran business enterprise. 12. DETERMINATION OF AWARD. The final ranking results of Step 1 & 2 outlined in Section V, Evaluation of Proposals, will be considered by the City Manager who may recommend to the City Commission the Proposer(s) he/she deems to be in the best interest of the City or may recommend rejection of all proposals. The City Managers recommendation need not be consistent with the scoring results identified herein and takes into consideration Miami Beach City Code Section 2-369, including the following considerations: (1) The ability, capacity and skill of the Proposer to perform the contract. (2) 1/i/hether the Proposer can perform the contract within the time specified, without delay or interference. (3) The character, integrity, reputation,judgment, experience and efficiency of the Proposer. (4) The quality of performance of previous contracts. (5) The previous and existing compliance by the Proposer with laws and ordinances relating to the contract. The City Commission shall consider-the City Manager's recommendation and may approve such recommendation. The City Commission may also, at its option, reject the City Manager's recommendation and select another Proposal or Proposals which it deems to be in the best interest of the City, or it may also reject all Proposals. Upon approval of RFC 9015-04 3-VVG 1 J 7 r....ua:...,:r._.-.:,..e.r...:..r—..._......_.�. —s_.._.....�__.................... 55 !� .1 .'` i1� ;�\ h ,�; �{1�t�_ aj.�.,�tom`� � �' 1I-�? . A' BEd \\..-'H selection by the City Commission, negotiations between Ithe City and the selected Proposer(s) will take place to arrive at a mutually acceptable Agreement. The City may award multiple vendors for each category(Resort Tax Audits or Internal Audits). 13. ACCEPTANCE OR REJECTION OF PROPOSALS. The City reserves the right to reject any or all proposals prior to award. Reasonable efforts will.be made to either award the Contract or reject all proposals within one- hundred twenty (120) calendar days after proposals opening date. A Proposer may not withdraw its proposals unilaterally before the expiration of one hundred and twenty (120)calendar days from the date of proposals opening. 14. PROPOSER'S RESPONSIBILITY. Before submitting a Proposal, each Proposer shall be solely responsible for making any and all investigations, evaluations, and examinations, as it deems necessary, to ascertain all conditions and requirements affecting the full performance of the contract. Ignorance of such conditions and requirements, and/or failure to make such evaluations, investigations, and examinations, will no_t relieve the Proposer from any obligation to comply with every detail and with all provisions and requirements of the contract, and will not be accepted as a basis for any subsequent claim whatsoever for any monetary consideration on the part of the Proposer. 15. COSTS INCURRED BY PROPOSERS. All expenses involved with the preparation and submission of Proposals, or any work performed in connection therewith, shall be the sole responsibility (and shall be at the sole cost and expense) of the Proposer, and shall not be reimbursed by the City. 16. RELATIONSHIP TO THE CITY. It is the intent of the City, and Proposers hereby acknowledge and agree, that the successful Proposer is considered to be an independent contractor, and that neither the Proposer, nor the Proposer's employees, agents, and/or contractors, shall, under any circumstances, be considered employees or agents of the City. 17. TAXES.The City of Miami Beach is exempt from all Federal Excise and State taxes. 18. MISTAKES. Proposers are expected to examine the terms, conditions, specifications, delivery schedules, proposed pricing, and all instructions pertaining to the goods and services relative to this RFQ. Failure to do so will be at the Proposer's risk and may result in the Proposal being non-responsive. 19. PAYMENT. Payment will be made by the City after the goods or services have been received, inspected, and found to comply with contract, specifications, free of damage or.defect, and are properly invoiced. Invoices must be consistent with Purchase Order format. 20. PATENTS & ROYALTIES. Proposer shall indemnify and save harmless the City of Miami Beach, Florida, and its officers, employees, contractors, and/or agents, from liability of any nature or kind, including cost and expenses for, or on account of, any copyrighted, patented, or unpatented invention, process, or article manufactured or used in the performance of the contract, including its use by the City of Miami Beach, Florida. If the Proposer uses any design, device or materials covered by letters, patent, or copyright, it is mutually understood and agreed, without exception, that the proposal prices shall include all royalties or cost arising from the use of such design, device, or materials in any way involved in the work. 21. MANNER OF PERFORMANCE. Proposer agrees to perform its duties and obligations in a professional manner and in accordance with all applicable Local, State, County, and Federal laws, rules, regulations and codes. Lack of knowledge or ignorance by the Proposer with/of applicable laws will in no way be a cause for relief from } ,,,, responsibility. Proposer agrees that the services provided shall be provided by employees that are educated, trained, experienced, certified, and licensed in all areas encompassed within their designated duties. Proposer agrees to furnish to the City any and all documentation, certification, authorization, license, permit, or registration currently required by applicable laws, rules, and regulations. Proposer further certifies that it and its employees will keep all licenses, permits, registrations, authorizations; or certifications required by applicable laws or regulations in full force and effect during the term of this contract. Failure of Proposer to comply with this paragraph shall constitute a material breach of this contract. \Nhere contractor is required to enter or go on to City of Miami Beach property to deliver materials or perform work or services as a result of any contract resulting from this solicitation, the contractor will assume the full duty, obligation and expense of obtaining all necessary licenses, permits, and insurance, and assure all work complies with all applicable laws. The contractor shall be liable for any damages or loss to the City occasioned by negligence of the Proposer, or its officers, employees; contractors, and/or agents, for failure to comply with applicable laws. 22. SPECIAL CONDITIONS. Any and all Special Conditions that may vary from these General- Terms and Conditions shall have precedence. 23. ANTI-DISCRIMINATION. The Proposer certifies that he/she is in compliance with the non-discrimination clause contained in Section 202, Executive Order 11246, as amended by Executive Order 11375, relative to equal employment opportunity for all persons without regard to race, color, religion, sex or national origin. 24. DEMONSTRATION OF COMPETENCY. A. Pre-award inspection of the Proposer's facility may be made prior to the award of contract. B. Proposals will only be considered from firms which are regularly engaged in the business of providing the goods and/or services as described in this solicitation. C. Proposers must be able to demonstrate a good record of performance for a reasonable period of time, and have sufficient financial capacity; equipment, and organization to ensure that they can satisfactorily perform the services if awarded a contract under the terms and conditions of this solicitation. D. The terms "equipment and organization", as used herein shall, be construed to mean a fully equipped and well established company in line with the best business practices in the industry, and as determined by the City of Miami Beach. E. The City may consider any evidence available regarding the financial, technical, and other qualifications and abilities of a Proposer, including past performance(experience), in making an award that is in the best interest of the City. F. The City may require Proposers to show proof that they have been designated as authorized representatives of a manufacturer or supplier; which is the actual source of supply. In these instances, the City may also require material information from the source of supply regarding the quality, packaging, and characteristics of the • products to be supplied to the City. 25. ASSIGNMENT. The successful Proposer shall not assign, transfer; convey, sublet or otherwise dispose of the contract, including any or all of its right, title or interest therein, or his/her or its power to execute such contract, to any person; company or corporation, without the prior written consent of the City. 26. LAWS, PERMITS AND REGULATIONS. The Proposer shall obtain and pay for all licenses, permits, and inspection fees required to complete the work and shall comply with all applicable laws. 27. OPTIONAL CONTRACT USAGE. When the successful Proposer (s) is in agreement, other units of government or non-profit agencies may participate in purchases pursuant to the award of this contract at the option of the unit of } government or non-profit agency. 28. VOLUME OF WORK TO BE RECEIVED BY CONTRACTOR. It is the intent of the City to purchase the goods and services specifically listed in this solicitation from the contractor. However, the City reserves the right to purchase any goods or services awarded from state or other governmental contract, or on an as-needed basis through the City's spot market purchase provisions. 29. DISPUTES. In the event of a conflict between the documents, the order of priority of the documents shall be as follows: A. Any contract or agreement resulting from the award of this solicitation; then B. Addendum issued for this solicitation, with the latest Addendum taking precedence; then C. The solicitation; then D. The Proposer's proposal in response to the solicitation. ---- 30. INDEMNIFICATION Tne contractor snail indemnify and hold harmless the City and its officers; employees, agents and instrumentalities from any and all liability, losses or damages, including attorney's fees and costs of defense, which the City or its officers, employees, agents or instrumentalities may incur as a result of claims, demands, suits, causes of actions or proceedings of any kind or nature arising out of, relating to or resulting from the performance of the agreement by the contractor or its employees, agents, servants, partners, principals or subcontractors. The contractor shall pay all claims and losses in connection therewith, and shall investigate and defend all claims, suits or actions of any kind or nature in the name of the City, where applicable, including appellate proceedings, and shall pay all costs, judgments, and attorney's fees which may be incurred thereon. The contractor expressly understands and agrees that any insurance protection required by this Agreement or otherwise provided by the contractor shall in no way limit the responsibility to indemnify, keep and save harmless and defend the City or its officers, employees, agents and instrumentalities as herein provided. The above indemnification provisions shall survive the expiration or termination of this Agreement. 31. CONTRACT EXTENSION. The City reserves the right to require the Contractor to extend contract past the stated termination date for a period of up to 120 calendar days in the event that a subsequent contract has not yet been awarded. Additional extensions past the 120 calendar days may occur as needed by the City and as mutually agreed upon by the City and the contractor: 32. FLORIDA PUBLIC RECORDS LAW. Proposers are hereby notified that all Proposals including, without limitation, any and all information and documentation submitted therewith, are exempt from public records requirements under Section 119.07(1), Florida Statutes, and s. 24(a), Art. 1 of the State Constitution until such time as the City provides notice of an intended decision or until thirty (30) calendar days after opening of the proposals, whichever is earlier. Additionally, Contractor agrees to be in full compliance with Florida Statute 119.0701 including, but not limited to, agreement to (a) Keep and maintain public records that ordinarily and necessarily would be required by the public agency in order to perform the services; (b) provide the public with access to public records on the same terms and conditions that the public agency would provide the records and at a cost that does not exceed the cost provided in this chapter or as otherwise provided by law; (c) Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law; (d) Meet all requirements for retaining public records and transfer, at no cost, to the public agency all public records in possession of the contractor upon termination of the contract and destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the public agency in a format that is compatible with the information technology systems of the public agency. RFC 7n 1 5-04 3-WG 8 ,1 I %fi t I .i i .'t+,^ 33. MODIFICATION/WITHDRAWALS OF PROPOSALS. A Proposer may submit a modified Proposal to replace all or any portion of a previously submitted Proposal up until the Proposal due date and time. Modifications received after the Proposal due date and time will not be considered. Proposals shall be irrevocable until contract award unless withdrawn in writing prior to the Proposal due date, or after expiration of 120 calendar days from the opening of Proposals without a contract award. Letters of withdrawal received after the Proposal due date and before said expiration date, and letters of withdrawal received after contract award will not be considered. 34. EXCEPTIONS TO RFQ. Proposers must clearly indicate any exceptions they wish to take to any of the terms in this RFQ, and outline what, if any, alternative is being offered. All exceptions and alternatives shall be included and clearly delineated, in writing, in the Proposal. The City, at its sole and absolute discretion, may accept or reject any or all exceptions and alternatives. In cases in which exceptions and alternatives are rejected, the City shall require the Proposer to comply with the particular term and/or condition of the RFQ to which Proposer took exception to (as said term and/or condition was originally set forth on the RFQ). 35. G I F T S F A V O R S S E R V I C E S P O O ACCEPTANCE OF ES. Proposers shall not offer any gratuities; favors;or anything of monetary value to any official, employee, or agent of the City, for the purpose of influencing consideration of this Proposal. Pursuant to Sec. 2-449 of the City Code, no officer or employee of the City shall accept any gift, favor or service that might reasonably tend to improperly influence him/her in the discharge of his official duties. _.-':ry.u'.<`�-�,4N. .. .+. i'zmswarana:.+al."`` 'r. .,a+w�ti....rm..." --. r..,.ra..+,?o?.�.as.c �..<ia..•<us .a:...s..r..w.-. ,. +- -- RFC) 20 r O t 3 , !C �t {1 EE . . 1 A I i { f..� �I 1 SECTION 0300 PROPOSAL SUBMITTAL INSTRUCTIONS AND FORMAT 1. SEALED RESPONSES. One original Proposal (preferably in 3-ring binder) must be submitted in an opaque, sealed envelope or container on or before the due date established for the receipt of proposals. Additionally, ten (10) bound copies and one (1) electronic format (CD or US8 format) are to be submitted. The following information should be clearly marked on the face of the envelope or container in which the proposal is submitted: solicitation number, solicitation title, Proposer name, Proposer return address. Proposals received electronically, either through -- - — email-or-facsimiles are-not acceptable-and--will-be-rejected—Proposals-are-to-be-delivered-to City-of-Miami-Beach-- Procurement Department, 1700 Convention Center Drive, 3rd Floor, Miami Beach, Florida 33139. 2. LATE BIDS. Bid Proposals are to be received on or before the due date established herein for the receipt of Bids. Any Bid received after the deadline established for receipt of proposals will be considered late and not be accepted or will be returned to Proposer unopened. The City does not accept responsibility for any delays, natural or otherNise. 3. PROPOSAL FORMAT. In order to maintain comparability, facilitate the review process and assist the Evaluation Committee in review of proposals, it is strongly recommended that proposals be organized and tabbed in accordance with the sections and manner specified below. Hard copy submittals should be tabbed as enumerated below and contains a table of contents with page references. Electronic copies should also be tabbed and contain a table of contents with page references. Proposals that do not include the required information will be deemed non- responsive and will not be considered. Cover Letter& Minimum Qualifications Requirements 11.1 Cover Letter and Table of Contents. The cover letter must indicate Proposer and Proposer Primary Contact for the purposes of this solicitation. Additionally, the Cover Letter must state which category of audit (resort tax audit or internal audits) the proposal is intended. Those Proposers wishing to submit proposals for both categories must submit two proposals-one for each category. 1.2 Proposal Certification, Questionnaire & Requirements Affidavit (Appendix A). Attach Appendix A fully completed and executed. 1.3 Minimum Qualifications Requirements. Submit verifiable information documenting compliance with the minimum qualifications requirements established in Appendix C, Minimum Requirements and Specifications. TOW. - ' - '' Ex.erience&Qualifications 2.1 Qualifications of Proposer. Submit detailed information regarding the firm's history and relevant experience and proven track record of providing the scope of services similar as identified in this solicitation, including experience in providing similar scope of services to public sector agencies. For each project that the Proposer submits as evidence of similar experience, the following is required: project description, agency name, agency contact, contact telephone & email, and year(s)and term of engagement. If the proposer is an individual, rather than a firm, the same information is to be provided. 2.2 Qualifications of Proposer Team. Provide an organizational chart of all personnel and consultants to be used if awarded, the role that each team member will play in providing the services detailed herein and each team members' qualifications. A resume of each individual, including education, experience, and any other pertinent information, shall be included for each Proposal team member to be assigned to this contract. Note: After proposal submittal, the City reserves the right to require additional information from Proposers (or Proposer team members or sub-consultants) to determine: qualifications (including, but not limited to, litigation history, regulatory action, or additional references); and financial capability (including, but not limited to, annual reviewed/audited financial statements with the auditors notes for each of their last two complete fiscal years). :\ i 1 ,. :1 , f 1r1 i SECTION 0400 PROPOSAL EVALUATION 1. Evaluation Committee. An Evaluation Committee, appointed by the City Manager, shall meet to evaluate each Proposal in accordance with the requirements set forth in the solicitation. If further information is desired; Proposers may be requested to make additional written submissions of a clarifying nature or oral presentations to the Evaluation Committee. The evaluation of proposals will proceed in a two-step process as noted below. It is important to note that the Evaluation Committee will score the qualitative portions of the proposals only. The Evaluation Committee does not make an award- recommendation to-the-City Manager. The results-of-Step-1-&Step 2 Evaluations will be forwarded to the City Manager who will utilize the results to make a recommendation to the City Commission. 2. Step 1 Evaluation. The first step will consist of the qualitative criteria listed below to be considered by the Evaluation Committee. The second step will consist of quantitative criteria established below to be added to the -- — Evaluation Committee results by the Department of Procurement Management. An Evaluation-Committee, appointed by the City Manager, shall meet to evaluate each Proposal in accordance with the qualifications criteria established for 1 Qualitative Criteria. In doing so, the Evaluation Committee may: •below fc Step , Qua t g / review and score all proposals received, with or without conducting interview sessions; or a review all proposals received and short-list one or more Proposers to be further considered during subsequent interview session(s) (using the same criteria), c`�`{"--. ye f�-� ;.�c' �,;fyyF,,y,,�y_,,,,,,,t--�t��►,�,�,i�',^,,�,��,i,�_ .:s't-°+r �� -ti'i'w-.`�'ti3.' "zt.'f3.1�v„ -` ,�� n:.t'��'cE" •�out°'- 6�" "�r�0�^- r3' : "'- -.rte„S.-'s.-: dr, a-rs. r'�._ N - _-°`'Y"3"'...Proposals shall be evaluated in accordance with the following evaluation criteria (in no particular order or weight): • Qualifications of the proposing firm • Similar project experience • References • Team member qualifications • Financial capacity • Litigation History • or Other Factors or information Requested under this RFO 3. Step 2 Evaluation. Following the results of Step 1 Evaluation of qualitative criteria, the Proposers may receive additional quantitative criteria points to be added by the Department of Procurement Management to those points earned in Step 1, as follows. �• �_. $ ti -Y�� i^•+'�_' ^`qtr-,�..z^�--.zoo-. ,?+;,y.'a ■ r.0 a� T� '� `xl 3 �� UaMI�IY@ i f��m�ati�,.�`�t� �°�"'+�"v,�i�t'.•rx._r"�'� .- .✓� _ -� .x�m Veterans Preference 5 • - :vs - .._... -ura. ">'m.w•erwT,+asaz. nc..ZC�""Q'L. v,�,+-=�i�--s.iJL"w'°'-�s.�+.v'.^+?t".^a�-.a.[5.Y_ .ff»+n3.r. .+•wnf�:xw-aa... .ay...A ...nr.wr�.....vw....xe-air.a.±.-.e..•.u...+e..'r.r.r. 3Hrw:—__ .. s.... 3 5. Determination of Final Ranking. At the conclusion of the Evaluation Committee Step 1 scoring, Step 2 Points will be added to each evaluation committee member's scores by the Department of Procurement Management. Step 1 and 2 scores will be converted to rankings in accordance with the example below: Step 1 Points 82 i 76 80 Step 2 ' f - -- —�---- - Points---- -22-f ----15-- --- 1-2---- --- - --- I Committee Total I 104 j 91 j 92 Member 1 Rank I 1 1 3 2 Step1 Points 79 85 72 Step 2 Points 22 15 12 Committee Total i 101 I 100 I 84 - - - -Member--2 - - ---Rank - I-- -- -1-I--- 2----- 3 — - Step 1 Points 80 74 66 Step 2 Points 22 15 I 12 Committee ( Total I 1021 89 I 78 Member 2 I Rank 1l 1 I 2 1 3 35- '4, 6-LY` �<H• t -c�- • a � ► q �m�, � frsE *Final Ranking is presented to the City Manager for further due diligence and recommendation to the City Commission. Final Ranking does not constitute an award recommendation until such time as the City Manager has made his recommendation to the City Commission, which may be different than final ranking results. REQ 90 1 =-_i- r C 1 '% APPENDIX A „,-41* A Ai A v * Proposal Certification , Questionnaire & Requirements Affidavit 201 5-043-W G AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DEPARTMENT 1700 Convention Center Drive Miami BeacM1, Florida 33139 Solicitation No: Solicitation Title: 2015-043-WG AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED Procurement Contact: Tel: I Email: 1Ailliam Garviso 305.673.7000 x 6650 williamgariiso @miamibeachfl.gov PROPOSAL CERTIFICATION, QUESTIONNAIRE & REQUIREMENTS AFFIDAVIT Purpose: The purpose of this Proposal Certification, Questionnaire and Requirements Affidavit Form is to inform prospective Proposers of certain solicitation and contractual requirements, and to collect necessary information from Proposers in order that certain portions of responsiveness, • responsibility and other determining factors and compliance with requirements may be evaluated. This Proposal Certification, Questionnaire and Requirements Affidavit Form is a REQUIRED -FORM that must be submitted fully completed-and executed:—-- General Proposer Information. PROPOSER NAME: No of Years in Business: No of Years in Business Locally: No.of Employees: OTHER NAiMIE(S)PROPOSER HAS OPERATED UNDER IN THE LAST 10 YEARS: PROPOSER PRIMARY ADDRESS(HEADQUARTERS): CITY: STATE: I ZIP CODE: I I TELEPHONE NO.: TOLL FREE NO.: FAX NO.: FIRM LOCAL ADDRESS: CIS STATE: I ZIP CODE: PRIMARY ACCOUNT REPRESENTATIVE FOR THIS ENGAGEMENT: ACCOUNT REP TELEPHONE NO.: ACCOUNT REP TOLL FREE NO.: ACCOUNT REP EMAIL: FEDERAL TAX IDENTIFICATION NO.: I{ The City reserves the right to seek additional information from Proposer or other source(s), including but not limited to: any firm or principal information, applicable licensure, resumes of relevant individuals, client information, financial information, or any information the City deems necessary to evaluate the capacity of the Proposer to perform in accordance with contract requirements. 14 1. Veteran Owned Business.Is Proposer claiming a veteran owned business status? • YES I I NO SUBMITTAL REQUIREMENT:- Proposers claiming veteran owned business status shall submit a documentation proving that firm is certified as a veteran-owned business or a service-disabled veteran owned business by the State of Florida or United States federal government, as required pursuant to ordinance 2011-3748. 2. Conflict Of Interest. All Proposers must disclose, in their Proposal, the name(s) of any officer, director, agent, or immediate family member(spouse, parent, sibling, and child)who is also an employee of the City of Miami Beach. Further, all Proposers must disclose the name of any City employee who owns, either directly or indirectly,an interest of ten(10%)percent or more in the Proposer entity or any of its affiliates. SUBMITTAL REQUIREMENT: Proposers must disclose the name(s) of any officer, director, agent, or immediate family member(spouse, parent,_sibling, and child) who is also an.employee of the City of Miami__ Beach. Proposers must also disclose the name of any City employee who owns, either directly or indirectly, an interest of ten(10%)percent or more in the Proposer entity or any of its affiliates 3. References & Past Performance. Proposer shall submit at least three (3) references for whom the Proposer has completed work similar in size and nature as the work referenced in solicitation. SUBMITTAL REQUIREMENT: For each reference submitted, the following information is required: 1) Firm Name, 2)Contact Individual Name&Title,3)Address,4)Telephone, 5)Contact's Email and 6)Narrative on Scope of Services Provided. 4. Litigation History.Proposer shall submit a statement of any litigation or regulatory action that has been filed against your firm(s) in the last five.years. If an action has been filed, state and describe the litigation or regulatory action filed, and identify the court or agency before which the action was instituted, the applicable case or file number, and the status or disposition for such reported action. If no litigation or regulatory action has been filed against your firm(s),provide a statement to that effect. If'No'litigation or regulatory action has been filed against your firm(s), please provide a statement to that effect.Truthful and complete answers to this question may not necessarily disqualify a firm from consideration but will be a factor in the selection process. Untruthful, misleading or false answers to this question shall result in the disqualification of the firm for this project. SUBMITTAL REQUIREMENT: Proposer shall submit history of litigation or regulatory action filed against proposer, or any proposer team member firm, in the past 5 years. If Proposer has no litigation history or regulatory action in the past 5 years,submit a statement accordingly. • 5. Suspension, Debarment or Contract Cancellation.Has Proposer ever been debarred,suspended or other legal violation,or had a contract cancelled due to non-performance by any public sector agency? I YES ( NO SUBMITTAL REQUIREMENT: If answer to above is"YES,'Proposer shall submit a statement detailing the reasons that led to action(s). 15 o. Vendor Campaign Contributions. Proposers are expected to be or become familiar with, the City's Campaign Finance Reform laws, as codified in Sections 2-437 through 2-490 of the City Code. Proposers • shall be solely responsible for ensuring that all applicable provisions of the City's Campaign Finance Reform laws are complied with, and shall be subject to any and all sanctions, as prescribed therein, including disqualification of their Proposals, in the event of such non-compliance. SUBMITTAL REQUIREMENT: Submit the names of all individuals or entities_(includingyouur sub- consultants) with a controlling financial interest as defined in solicitation. For each individual or entity with a controlling financial interest indicate whether or not each individual or entity has contributed to the campaign either directly or indirectly,of a candidate who has been elected to the office of Mayor or City Commissioner for the City of Miami Beach. 7. Code of Business Ethics. Pursuant to City Resolution No.2000-23879, each person or entity that seeks to do business with the City shall adopt a Code of Business Ethics ("Code") and submit that Code to the Procurement Division with its proposal/response or within five (5)days upon receipt of request. The Code shall, at a minimum, require the Proposer, to comply with all applicable governmental rules and regulations including,among others,the conflict of interest,lobbying and ethics provision of the City of Miami Beach and Miami Dade County. SUBMITTAL REQUIREMENT: Proposer shall submit firm's Code of Business Ethics. In lieu of submitting Code of Business Ethics, Proposer may submit a statement indicating that it will adopt, as required in the ordinance, the City of Miami Beach Code of Ethics,available at www.miamibeachil.gov/procurement/. 3. - • -- . •, t- `•.e^ 2 - : • The City's current !wing wcgc rate is- S-12.92!heur!y without health bcnrefits or 511.28/hcurly w. • : - i. :^• .. • - e .. .e Al 2t• - ,r• . _ •.g the living wag . e _- without heclth benefits cr 511.52/hourly with heci.th benefits with an effective date of January 1,201-5. i i ^: :4 /� tw �nr I fir{, (� . •• - _D - issued by the U.S. crcrt nt of-LabG-r's-Eurt-xli Leber Statistics: ;\-Ict :thsta^ding the preceding, no a• 'n.n I n -• 't Ft ^.rnn_L/10/1 Tn r`i m n t n f " 'n +. I• . wage rate in any particular yea-Fr-if-it-determines it would not be fiscally sound to implement same (in a P p tinr r filar year, i• Fr'I F n -•k .w .. n which-the City may, at its sole option, diiate J '"ee•• ne n - e. _^ .vt r -•e ..^ •• www.h-liamibeatfl.gov/precuremenY. SUBMITTAL REQUIREMENT: No additional submittal is required. By virtue of executing this affidavit document, Proposer agrees to the living wage requirement. • • 16 • 9. Equal Benefits for Employees with Spouses and Employees with Domestic Partners. When awarding competitively solicited contracts valued at over $100,000 whose contractors maintain 51 or more full time employees on their payrolls during 20 or more calendar work weeks, the Equal Benefits for Domestic Partners Ordinance 2005-3494 requires certain contractors doing business with the City of Miami Beach, who are awarded a contract pursuant to competitive proposals, to provide 'Equal Benefits" to their employees with domestic partners,as they provide to employees with spouses. The Ordinance applies to all employees of a Contractor who work within the City limits of the City of Miami Beach, Florida; and the Contractors employees located in the United States, but outside of the City of Miami Beach limits, who are directly performing work on the contract within the City of Miami Beach. A. Does your company provide or offer access to any benefits to employees with spouses or to spouses of employees? 1 YES NO S. Does your company provide or offer access to any benefits to employees with (same or opposite sex) — — - domestic partners`or-to-domestic partners of employees? YES I NO • • • l�' ; C. Please check all benefits that apply to your answers above and list in the"other'section any additional benefits not already specified. Note: some benefits are provided to employees because they have a spouse or domestic partner, such as bereavement leave; other benefits are provided directly to the spouse or domestic partner,such as medical insurance. BENEFIT ; Firm Provides for I Firm Provides for Firm does not • _ I _Employees-with--I Employees-with--- Provide-Benefit --- • } l Spouses j Domestic Partners I • Health I I Sick Leave Family Medical Leave I 1 I Bereavement Leave __ if Proposer cannot oiferabenefittodomestic partners_because_of_reasons outsideyouur_control,_(e.g.._there._. are no insurance providers in your area willing to offer domestic partner coverage) you may be eligible for Reasonable Measures compliance. To comply on this basis, you must agree to pay a cash equivalent and submit a completed Reasonable Measures Application (attached) with all necessary documentation. Your Reasonable Measures Application will be reviewed for consideration by the City Manager, or his designee. Approval is not guaranteed and the City Manager's decision is final. Further information on the Equal Benefits requirement is available at vww.miamibeachil.gov/procurement/. 10. Public Entity Crimes. Section 237.133(2)(a), Florida Statutes, as currently enacted or as amended from time to time, states that a person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a proposal,proposal,or reply on a contract to provide any goods or services to a public entity; may not submit a proposal,proposal, or reply on a contract with a public entity for the construction or repair of a public building or public work; may not submit proposals, proposals, or replies on leases of real property to a public entity; may not be awarded or perform work as a contractor, supplier, subcontractor,or consultant under a contract with any public entity: and may not transact business with any public entity in excess of the threshold amount provided in s. 287.017 for CATEGORY TWO for a period of 36 months following the date of being placed on the convicted vendor list. SUBMITTAL REQUIREMENT: No additional submittal is required. By virtue of executing this affidavit document, Proposer agrees with the requirements of Section 287.133, Florida Statutes, and certifies it has not been placed on convicted vendor list. • 11. Acknowledgement of Addendum. After issuance of solicitation, the City may release one or more • addendum to the solicitation which may provide additional information to Proposers or alter solicitation requirements. The City will strive to reach every Proposer having received solicitation through the City's e- . procurement system,.PublicPurchese.com. However, Proposers are solely responsible for assuring they have received any and all addendum issued pursuant to solicitation. This Acknowledgement of Addendum section certifies that the Proposer has received all addendum released by the City pursuant to this solicitation. Failure to obtain and acknowledge receipt of all addendum may result in proposal disqualification. Initial to Confirm '' r Initial to Confirm I Initial to Confirm Receipt ! ' Receipt j Receipt Addendum 1 I Addendum 6 j j Addendum 11 Addendum 2 1 I Addendum 7 I I Addendum 12 Addendum 3 I Addendum 8 I I Addendum 13 • I Addendum 4 i I Addendum 9 1 I Addendum 14 Addendum 5 I Addendum 10 ; i Addendum 15 If additional confirmation of addendum is required,submit under separate cover. 18 .- .._..-,......._......._._...-.-...�.._._.___.._.._..-.....-�.Y..,.,:...,--......,��.•-�a._:.....w,....•.,rsr-+c.::n.m•.fir.-aec-r..::s•i::x�.r.:1iy.>ar - I .+YC* �}'"r?,�t� �...,�+� r'�..-�":� '��`�iy''^�°' �S � �''�-^� �%,ry r''�;.-tea" :,�v' c�pi` '` !•t r""'`a t"orw'- IDISC osuRE tNE DISC ME �SEan0I � ' -la.£Z� ri_..-. - . .:�. The solicitation referenced herein is being furnished to the recipient by the City of Miami Beach (the "City") for the recipient's convenience. Any action taken by the City in response to Proposals made pursuant to this solicitation,or in making any award,or in failing or refusing to make any award pursuant to such Proposals:or in cancelling awards,or in withdrawing or cancelling this solicitation,either before or after issuance of an award,shall be without any liability or -- -obligation on the part-of-the City.— — —In its sole discretion. the City may withdraw the solicitation either before or after receiving proposals, may accept or reject proposals, and may accept proposals which deviate from the solicitation, as it deems appropriate and in its best interest. In its sole discretion, the City may determine the qualifications and acceptability of any party or parties submitting Proposals in response to this solicitation. Following submission of a Bid or Proposal; the applicant agrees to deliver such further details, information and _ assurances, including fin_ancial and disclosure data, relating to the Proposal and the applicant including, without_ limitation, the applicant's affiliates,officers, directors, shareholders, partners and employees, as requested by the City in its discretion. The information contained herein is provided solely for the convenience of prospective Proposers. It is the responsibility of the recipient to assure itself that information contained herein is accurate and complete.The City does not provide any assurances as to the accuracy of any information in this solicitation. Any reliance on these contents, or cn any permitted communications with City officials, shall be at the recipient's own risk. Proposers should rely exclusively on their own investigations, interpretations, and analyses. The solicitation is being provided by the City without any warranty or representation, express or implied,as to its content,its accuracy,or its completeness. No warranty or representation is made by the City or its agents that any Proposal conforming to these requirements will be selected for consideration,negotiation,or approval. The City shall have no obligation or liability with respect to this solicitation, the selection and the award process, or whether any award will be made. Any recipient of this solicitation who responds hereto fully acknowledges all the provisions of this Disclosure and Disclaimer, is totally relying on this-Disclosure-arid Disclaimer, and agrees to be bound by the terms hereof. Any Proposals submitted to the City pursuant to this solicitation are submitted at the sole risk and responsibility of the party submitting such Proposal. This solicitation is made subject to correction of errors, omissions, or withdrawal from the market without notice. Information is for guidance only: and does not constitute all or any part of an agreement. The City and all Proposers will be bound only as, if and when a Proposal (or Proposals), as same may be modified, and the applicable definitive agreements pertaining thereto, are approved and executed by the parties, and then only pursuant to the terms of the definitive agreements executed among the parties. Any response to this solicitation may be accepted or rejected by the City for any reason,or for no reason,without any resultant liability to the City. The City is governed by the Government-in-the-Sunshine Law, and all Proposals and supporting documents shall be subject to disclosure as required by such law. All Proposals shall be submitted in sealed proposal form and shall remain confidential to the extent permitted by Florida Statutes, until the date and time selected for opening the responses.At that time,all documents received by the City shall become public records. Proposers are expected to make all disclosures and declarations as requested in this solicitation. By submission of a Proposal, the Proposer acknowledges and agrees that the City has the right to make any inquiry or investigation it deems appropriate to substantiate or supplement information contained in the Proposal, and authorizes the release to the City of any and all information sought in such inquiry or investigation. Each Proposer certifies that the information contained in the Proposal is true,accurate and complete,to the best of its knowledge,information,and belief. Notwithstanding the foregoing or anything contained in the solicitation, all Proposers agree that in the event of a final unappealable judgment by a court of competent jurisdiction which imposes on the City any liability arising out of this solicitation, or any response thereto, or any action or inaction by the City with respect thereto, such liability shall be limited to $10,000.00 as agreed-upon and liquidated damages. The previous sentence, however, shall not be construed to circumvent any of the other provisions of this Disclosure and Disclaimer which imposes no liability on the City. • 19 In the event of any differences in language between this Disclosure and Disclaimer and the balance of the solicitation, it is understood that the provisions of this Disclosure and Disclaimer shall always govern. The solicitation and any disputes arising from the solicitation shall be governed by and construed in accordance with the laws of the State of Florida. 20 { ; mQ�(. A �IVrCI�.1�' .�` �•i�i,.l 'Cr b S `�{`arty' �x e. r l -.� ,. - Z-',••;L. !,... _�.-�:_ ,��"!:, -a?'>:.n rt.'?.��i!�'rt� '.-�.: ��-'.°;r^--�...�.-�3-ri:_ .'ti cE_ <a�',, .:.� .. _.,._. '=. ...t? ,.,.._.. ..... -.. hereby certify that: I, as an authorized agent of the Proposer, am submitting the following information as my firm's proposal; Proposer agrees to complete and unconditional acceptance of the terms and conditions of this document, inclusive of this solicitation, all attachments, exhibits and appendices and the contents of any Addenda released hereto, and the Disclosure and Disclaimer Statement; Proposer agrees to be bound to any and all specifications, terms and — conditions-contained-in-the-solicitation,—and-any-released-Addenda-and-understand-that the-following-are-requirements-'- - of this solicitation and failure to comply will result in disqualification of proposal submitted; Proposer has not divulged, discussed,or compared the proposal with other Proposers and has not colluded with any other Proposer or party to any other proposal; Proposer acknowledges that all information contained herein is part of the public domain as defined by ` F the State of Florida Sunshine and Public Records Laws; all responses, data and information contained in this proposal, inclusive of the Proposal Certification, Questionnaire and Requirements Affidavit are true and accurate. Name of Proposers Authorized Representative: Title of Proposers Authorized Representative: I1 Signature of Proposer's Authorized Representative: Date: I , State of ) On this day of ,20_,personally appeared before me who County of ) stated that (s)he is the of , a corporation, and that the instrument was signed in behalf of the said corporation by authority of its board of directors and acknowledged said instrument to be its voluntary act and deed. Before me: Nlotary Public for the State of My Commission Expires: 2i APPENDIX B „....„,,,A,,,,,,,.,. .„..,-4,, . f N \ . 1\ i P E .' '-- ..._,_.....: ...___ i\ \ /\\/\; i a { L9 ' I . '- . ri ,_. 0 Bid " Form • ___. 2015-043_wG AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DEPARTMENT 1700 Convention Center Drive Miami Beach, Florida 33139 dame_: a.'.a'[ - .1. .:': e l s,-,7H.,,,'i e�a ,J4 i d" d , -,,•Se Y� ,�.�"!•y.k T-aW .;b- - 5?,,,,,.4 c f i�-,._,,-i;. `r i.r }�� y 4 ,.1.3. �. . , Fti°. 7 ; r 3 a �p 41 Fn.s,{ li ' :-j -'`V �0 �rez Vt: , 'f ` Via: 1 ..,,, .z -1k ..—, .(74- n- - ,4. w 'wr ' r Y x s J I" :4'r4't 3 >�4.-r ' :):r: i,:I � - . 4 F,:; ' y U'+. -s- ,4 U l + ,+r-A-'k 'L-z :,:, l-," i if:? V m .:f� I $is P 1, ,i ° .a+ ;i �?rik , e.:a „ - `-:. „ ,, „ . .,,- ._,am' vT i✓f 44 C9h••`!. K 21 '•.3 . - S " am � � �lg„' ? C ,g y, °4r. a y $t. '• " t „ z a ' ` ��: ¢i• q;” s 5 .Y p�s"C fr; Y ��Vr ii _ a j>",< g -nrna'4 u - : 1. i',%1:4,--.7-�"- . „��k�1L" t�l . "�LLL... y4 1 � - 3 �.f2+.�W ,} 1�� l4 1 � ' W v f s . r d s f, "`s *' 1T` 1�x S Y 6A1 �Fjj % � . ge'+ :! 9 d -;41 .. q �-q 34 . y? T 1,0,VA Qb V-41*. �vj s l 4 , f y.1 ; t. -1 rt✓ a.. a i ' ;.X'•,-,-:::,..,::1 d F._.. .t"F - .,aV...�,._.,..ck ,, r4„-: c, ,,A.-= a 1 t . ' i 1 1 1.7, e �. �_.<. ,i WI .- ,-, r fa Statement of No Bid I _ WE HAVE ELECTED NOT TO SUBMIT A PROPOSAL AT THIS TIME FOR REASON(S) CHECKED AND/OR INDICATED BELOW: Workload does not allow us to proposal Insufficient time to respond Specifications unclear or too restrictive Unable to meet specifications Unable to meet service requirements Unable to meet insurance requirements Do not offer this product/service _OTHER. (Please specify) '-.-.'S�1lT-W4�A4d7�ie9!'g:iJi(A!%tt�:,T.4;'c i.�?'>3'r.'IJaiijj-•..i;>;��?'C72[�'C'.Div*.1'G'3-.'li:s tiet:a�}�iSHi:�:r�..iA.Y".f�^!:Ralik:NY1�!4�.`,i4`Yh �:`��:Lea'M:+!M1�.,1T.P-fr.6%!s:zRV=::i:k'-!':Y:. \Ne do_ do not_want to be retained on your mailing list for future proposals of this type product and/or service. Signature: Title: Legal Company Name: YM—'X43+:KBE'a�"mk'.Y•?{vi_!SmNS.YY4h�- • Note: Failure to respond, either by submitting a proposal or this completed form, may result in your company being removed from our vendors list. PLEASE RETURN TO: CITY OF MIAMI BEACH PROCUREMENT DEPARTMENT ATTN: William Garviso RFQ PROPOSAL#2015-043-LNG 1700 Convention Center Drive MIAMI BEACH, FL 33139 APPENDIX C Minimum Requirements & Specifications 2015-043-WG AUDITS OF RESORT TAXES. AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DEPARTMENT 1700 Convention Center Drive Miami Beach, Florida 33139 C1. RESORT TAX AUDITS—MINIMUM REQUIREMENTS AND PROJECT SPECIFICATIONS. C1.1 — Minimum Requirements for Resort Tax Audits. The Minimum Eligibility Requirements for this category are listed below. Proposer shall submit detailed verifiable information affirmatively documenting compliance with each minimum requirement. Proposers that fail to comply with minimum requirements will be deemed non-responsive and will not be considered. A. Proposer must be registered to do business within the State of Florida for a period of not less than one(1) prior to the due date for receipt of proposals. B. For audits of resort tax businesses, the respondent must have at least three (3) years of experience-in-audits-of revenues for--hotels;-restaurants,nightclubs-and-apartment - -- buildings. For each experience proposer must submit as evidence: contact name, telephone number, email and year(s) of experience for verification purposes. C. Proposer must maintain a permanent office within Miami-Dade, Broward or Palm Beach County upon award of contract, documented through a Business Tax Receipt, Occupational License or its equivalent. C1.2 — Project Specifications for Resort Tax Audits. Audits are to be performed on businesses registered with the City for collecting resort taxes. The scope of the work consists of examining the taxpayer's accounting records, such as general ledgers, cash receipts journals, sales journals, and other records as may be maintained by the taxpayer; comparison of reported taxable sales with other reports such as Florida sales tax reports, and the preparation of schedules and analyses of work to determine compliance with the City Code relating to the collection and payment. All taxpayers' records which are subject to, determined to be, or administered by the Resort Tax codes are examined. Detailed testing is performed on a sample basis. Contractor is to follow the City's Internal Audit programs for auditing resort tax businesses. There are separate programs for the annual filing and the monthly filing accounts. Revenues reported in monthly filing accounts may vary by containing revenues from rooms, food and or alcohol. City forms and audit programs are attached as exhibits and will be provided in electronic format. Also included in the work to be performed is the initial contact with the business and the performance of an audit which results in the issuance of a resolution letter stating the results of the audit. Each audit is completed by the submission of work papers and a resolution letter to the Internal Auditor for final review and approval. The Internal Audit Department will assign these audits. Audit period for each audit assignment is three years. It is anticipated that the total number of audits assigned to the contractors will be about 70 audits per year. C2. INTERNAL AUDITS—MINIMUM REQUIREMENTS AND PROJECT SPECIFICATIONS. C2.1 — Minimum Requirements for Internal Audits. The Minimum Eligibility Requirements for this category are listed below. Proposer shall submit detailed verifiable information affirmatively documenting compliance with each minimum requirement. Proposers that fail to — — comply with minimum requirements will be deemed non-responsive and-will not be considered. - — A. Proposer must be registered to do business within the State of Florida for a period of not less than one (1) prior to the due date for receipt of proposals. B. The respondent must have three(3) years of experience providing ALL of the following services to governmental and/or public sector agencies: a. Internal Financial-Audits --- — b. Internal Operational Audits c. Forensic Audits For each experience (a-c), proposer must submit as evidence: agency name, brief scope of work provided, contact name, contact telephone number, contact email and year(s) of experience for verification purposes. C. Proposer must be a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. D. Proposer must maintain a permanent office within Miami-Dade, Broward or Palm Beach County upon award of contract, documented through a Business Tax Receipt, Occupational License or its equivalent. C2.2 — Project Specifications for Internal Audits. The scope of the work for internal audits will be contingent to the type of audit requested. Types of audits which maybe requested will comprise of Financial Audits, Attestation Engagements (includes examinations, review or agreed upon procedures), and Performance Audits. Audit work should be performed in accordance to governmental auditing standards. In addition, Forensic Audits may be requested. Contractor is to develop audit programs for the scope of work provided. Audit findings are to be presented to the City Administration. Prior to authorizing work on an internal audit, the successful proposers will be required to submit a price proposal based on the number of hours estimated to complete the work and a price per hour that is less than or equal to the per hour proposal price. The City shall, at its sole option, determine whether to proceed with the scope of work. Each audit is completed by the submission a final report accepted by the City. • } APPENDIX D /\/\ A A h u / I i \/ Special Conditions 2015-043-WC AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DEPARTMENT 1700 Convention Center Drive Miami Beach, Florida 33139 1. INDEPENDENCE OF AUDITORS. All parties must be independent of the City as defined by generally accepted auditing standards and Government Auditing Standards. 2. TERM OF CONTRACT, The contract shall commence upon the date of notice of award and shall be effective for two (2) years. 3. OPTION TO RENEW. The City, through its City Manager, will have the option to extend for three (3) additional one-year periods subject to the availability of funds for succeeding fiscal years. Continuation of the contract beyond the initial period is a City prerogative; not a right of the bidder. This prerogative will be exercised only when such continuation is clearly in the best interest of the City. 5. FAILURE TO PERFORM. Should it not be possible to reach the contractor or supervisor and/or should remedial action not be taken within 48 hours of any failure to perform according to specifications, the City reserves the right to declare Contractor in default of the contract or make appropriate reductions in the contract payment. 6. ADDITIONAL SERVICES. Services not specifically identified in this request may be added to any resultant contract upon successful negotiations (including fees) and mutual consent of the contracting parties. The Purchase Order shall act as the contract amendment authorizing the additional services. 7. RECORDS. During the contract period, and for at least five (5) subsequent years thereafter, Successful Proposer shall provide the City access to all files and records maintained on the City's behalf. APPENDIX E i\ Al A f\ AincA / V \ ii."-\1v \ I ,C) r Sample Agreement 2015-043-WG AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DIVISION 1700 Convention Center Drive Miami Beach, Florida 33139 ,„, • APPENDIX E PROPOSAL TENDER FORM PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF MIAMI BEACH AND [FILL IN CONSULTANT NAME] --- -- - FOR — - -- -- -- ------ [XXXXXXXXXXXXXXXX], PURSUANT TO [FILL IN RFQ, RFQ, OR ITB#] This Professional Services Agreement ("Agreement") is entered into this XXXXXX day of XXXXXXXXXXXX, 2010, between the CITY OF MIAMI BEACH, FLORIDA, a municipal corporation organized and-existing-under-the-laws-of--the State -or-Florida;-having-its-principal--- offices at 1700 Convention Center Drive, Miami Beach, Florida, 33139 ("City"), and [FILL IN CONSULTANT NAME], a [FILL IN TYPE OF ENTITY/I.E. CORPORATION, LLC, ETC.], whose address is XXXXXXXXXXXXXXXXXXXYXXXXXXXXXXX (Consultant). SECTION 1 DEFINITIONS Agreement: This Agreement between the City and Consultant, including any exhibits and amendments thereto. City Manager: The chief administrative officer of the City. Consultant: For the purposes of this Agreement, Consultant shall be deemed to be an independent contractor, and not an agent or employee of the City. Services: All services, work and actions by the Consultant performed or undertaken pursuant to the Agreement. Fee: Amount paid to the Consultant as compensation for Services. Proposal Documents: Proposal Documents shall mean City of Miami Beach [FILL IN RFQ, RFQ, OR ITB] No. [XXXXXXXXXXXXXX] for [XXXXXXXXXXXXXXXXXXXXXX], together with all amendments thereto, issued by the City in contemplation of this Agreement [FILL IN CORRECT ABBREVIATION RFQ, RFQ, OR ITB], and the Consultant's proposal in response thereto (Proposal), all of which are hereby incorporated and made a part hereof; provided, however, that in the event of an express conflict between the Proposal Documents and this Agreement, the following order of precedent shall prevail: this Agreement; the [FILL IN RFQ, RFQ, or ITB]; and the Proposal. Risk Manager: The Risk Manager of the City, with offices at 1700 Convention Center Drive, Third Floor, Miami Beach, Florida 33139: telephone number(305) 673-7000, Ext. 6435: and fax number(305) 673-7023. SECTION 2 SCOPE OF SERVICES (SERVICES) 2A In consideration of the Fee to be paid to Consultant by the City, Consultant shall provide the work and services described in Exhibit"A" hereto (the Services). [NOTE: EXHIBIT"A" MUST INCLUDE DETAILED DESCRIPTION OF SERVICES] 2.2 Consultant's Services, and any deliverables incident thereto, shall be completed in accordance with the timeline and/or schedule in Exhibit [XXX] hereto. [NOTE: TIMELINE FOR DELIVERABLES CAN ALSO BE INCLUDED IN EXHIBIT "A" OR IN SEPARATE EXHIBIT] SECTION 3 TERM The term of this Agreement (Term) shall commence upon execution of this Agreement by all parties hereto, and shall have an initial term of [XXXXXXXXXXXX], with [XX)O(XXXXXX1 renewal options, to be exercised at the City Manager's sole option and discretion, by providing Consultant with written notice of same no less than thirty (30) days prior to the expiration of the initial term. Notwithstanding the Term provided herein, Consultant shall adhere to any specific timelines, schedules, dates, and/or performance milestones for completion and delivery of the Services, as same is/are set forth in the timeline and/or schedule referenced in Exhibit [XXX] hereto. SECTION 4 FEE 4.1 In consideration of the Services to be provided, Consultant shall be compensated on a fixed fee basis, in the amount of$XXXXXXXX. 4.2 [NOTE: INCLUDE AMOUNT FOR REIMBURSABLES, IF ANY]. 4.3 [NOTE: INCLUDE HOW FEE IS TO BE PAID — I.E. "X" PERCENTAGE UP FRONT; "X" • UPON DELIVERY; MONTHLY; LUMP SUM; ETC.]. 4.4 INVOICING Upon receipt of an acceptable and approved invoice, payment(s) shall be made within thirty (30) days for that portion (or those portions) of the Services satisfactorily rendered (and referenced in the particular invoice). Invoices shall include a detailed description of the Services (or portions thereof) provided, and shall be submitted to the City at the following address: SECTION 5 TERMINATION 5.1 TERMINATION FOR CAUSE If the Consultant shall fail to fulfill in a timely manner, or othennvise violates, any of the covenants, agreements, or stipulations material to this Agreement, the City, through its City Manager, shall thereupon have the right to terminate this Agreement for cause. Prior to exercising its option to terminate for cause, the City shall notify the Consultant of its violation of the particular term(s) of this Agreement, and shall grant Consultant ten (10) days to cure such default. If such default remains uncured after ten (10) days, the City may terminate this Agreement without further notice to Consultant. Upon termination, the City shall be fully discharged from any and all liabilities, duties, and terms arising out of, or by virtue of, this Agreement. Notwithstanding the above, the Consultant shall not be relieved of liability to the City for damages sustained by the City by any breach of the Agreement by the Consultant. The City, at its sole option and discretion, shall be entitled to bring any and all legal/equitable actions that it deems to be in its best interest in order to enforce the City's right and remedies against Consultant. The City shall be entitled to recover all costs of such actions, including reasonable attorneys'fees. 5.2 TERMINATION FOR CONVENIENCE OF THE CITY THE CITY MAY ALSO, THROUGH ITS CITY MANAGER, AND FOR ITS CONVENIENCE AND WITHOUT CAUSE, TERMINATE THE AGREEMENT AT ANY TIME DURING THE TERM BY GIVING WRITTEN NOTICE TO CONSULTANT OF_SUCH TERMINATION; WHICH SHALL BECOME EFFECTIVE WITHIN THIRTY (30) DAYS FOLLOWING RECEIPT BY THE CONSULTANT OF SUCH NOTICE. IF THE AGREEMENT IS TERMINATED FOR CONVENIENCE BY THE CITY, CONSULTANT SHALL BE PAID FOR ANY SERVICES SATISFACTORILY PERFORMED UP TO THE DATE OF TERMINATION; FOLLOWING WHICH THE CITY SHALL BE DISCHARGED FROM ANY AND ALL LIABILITIES, DUTIES, AND TERMS ARISING OUT OF, OR BY VIRTUE OF, THIS AGREEMENT. 5.3 TERMINATION FOR INSOLVENCY The City also reserves the right to terminate the Agreement in the event the Consultant is placed either in voluntary or involuntary bankruptcy or makes an assignment for the benefit of creditors. In such event, the right and obligations for the parties shall be the same as provided for in Section 5.2. SECTION 6 INDEMNIFICATION AND INSURANCE REQUIREMENTS 6.1 INDEMNIFICATION — Consultant—agrees—to--indemnify—and—hold—harmless--the—City-of-Aliami--Beach—and--its—officers;--- - - • employees, agents, and contractors, from and against any and all actions (whether at law or in equity), claims, liabilities, losses, and expenses, including, but not limited to, attorneys' fees and costs, for personal, economic or bodily injury, wrongful death, loss of or damage to property, which may arise ise a or be alleged to have arisen from rom th„ negligent acts, errors, omissions or other wrongful conduct of the Consultant, its officers, employees, agents, contractors, or any other person or entity acting under Consultant's control or supervision, in connection with, related to, or as a result - of the-Consultant's performance of the Services pursuant to this Agr=eement: To-that-extent,-the------- Consultant shall pay all such claims and losses and shall pay all such costs and judgments which may issue from any lawsuit arising from such claims and losses, and shall pay all costs and attorneys' fees expended by the City in the defense of such claims and losses, including appeals. The parties agree that one percent (1%) of the total compensation to Consultant for performance of the Services under this Agreement is the specific consideration from t h e C ity t o the Consultant t for the Consultant's indemnity agreement. The provisions of this Section 6.1 and of this indemnification shall survive termination or expiration of this Agreement. 6.2 INSURANCE REQUIREMENTS [NOTE: INSURANCE TYPES AND LIMITS BELOW SHOULD ALWAYS BE SAME AS WHAT WAS SPECIFICED IN BID DOCUMENTS] The Consultant shall maintain and carry in full force during the Term, the following insurance: 1. Consultant General Liability, in the amount of$1,000,000; 2. Consultant Professional Liability, in the amount of$200,000; and 3. Workers Compensation & Employers Liability, as required pursuant to Florida Statutes. The insurance must be furnished by insurance companies authorized to do business in the State of Florida. All insurance policies must be issued by companies rated no less than "B+" as to management and not less than '`Class VI" as to strength by the latest edition of Best's Insurance Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent. All of Consultant's certificates shall contain endorsements providing that written notice shall be given to the City at least thirty (30) days prior to termination, cancellation or reduction in coverage in the policy. Original certificates of insurance must be submitted to the City's Risk Manager for approval (prior to any work and/or services commencing) and will be kept on file in the Office of the Risk Manager. The City shall have the right to obtain from the Consultant specimen copies of the insurance policies in the event that submitted certificates of insurance are inadequate to ascertain compliance with required coverage. The Consultant is also solely responsible for obtaining and submitting all insurance certificates for any sub-consultants. Compliance with the foregoing requirements shall not relieve the Consultant of the liabilities and obligations under this Section or under any other portion of this Agreement. The Consultant shall not commence any work and or services pursuant to this Agreement until all insurance required under this Section has been obtained and such insurance has been approved by the City's Risk Manager. SECTION 7 LITIGATION JURISDICTION/VENUE/JURY TRIAL WAIVER This Agreement shall be construed in accordance with the laws of the State of Florida. This Agreement shall be enforceable in Miami-Dade County, Florida, and if legal action is necessary by either party with respect to the enforcement of any or all of the terms or conditions herein, exclusive venue for the enforcement of same shall lie in Miami-Dade County, Florida. By entering into this Agreement, Consultant and the City expressly waive any rights either party may have to a trial by jury of any civil litigation related to or arising out of this Agreement. SECTION 8 LIMITATION OF CITY'S LIABILITY The City desires to enter into this Agreement only if in so doing the City can place a limit on the City's liability for any cause of action, for money damages due to an alleged breach by the City of this Agreement, so that its liability for any such breach never exceeds the sum of $10,000. Consultant hereby expresses its willingness to enter into this Agreement with Consultant's recovery from the City for any damage action for breach of contract to be limited to a maximum amount of$10,000. Accordingly, and notwithstanding any other term or condition of this Agreement, Consultant hereby agrees that the City shall not be liable to the Consultant for damages in an amount in excess of$10,000 for any action or claim for breach of contract arising out of the performance or non-performance of any obligations imposed upon the City by this Agreement. Nothing contained in this section or elsewhere in this Agreement is in any way intended to be a waiver of the limitation placed upon the City's liability, as set forth in Section 768.28, Florida Statutes. _SECTION 9 _. [INTENTIONALLY DELETED] • SECTION 10 GENERAL PROVISIONS 10.1 AUDIT AND INSPECTIONS Upon reasonable verbal or written notice to Consultant, and at any time during normal business hours (i.e. 9AM - 5PM, Monday through Fridays, excluding nationally recognized holidays), and -- ------ - -as-often-a-s-the City Manager may, in his/her-.reasonable-discretion-and-judgment,-deem necessary, there shall be made available to the City Manager, and/or such representatives as the City Manager may deem to act on the City's behalf, to audit, examine, and/or inspect, any and all other documents and/or records relating to all matters covered by this Agreement. Consultant shall maintain any and all such records at its place of business at the address set forth in the 'Notices" section of this Agreement. 10.2 I I NALLY DELETETD] 10.3 ASSIGNMENT. TRANSFER OR SUBCONSULTING Consultant shall not subcontract, assign, or transfer all or any portion of any work and/or service under this Agreement without the prior written consent of the City Manager, 'which consent, if given at all, shall be in the Manager's sole judgment and discretion. Neither this Agreement, nor any term or provision hereof, or right hereunder, shall be assignable unless as approved pursuant to this Section, and any attempt to make such assignment (unless approved) shall be void. 10.4 PUBLIC ENTITY CRIMES Prior to commencement of the Services, the Consultant shall file a State of Florida Form PUR 7068, Sworn Statement under Section 287.133(3)(a) Florida Statute on Public Entity Crimes with the City's Procurement Division. 10.5 EQUAL EMPLOYMENT OPPORTUNITY In connection with the performance of the Services, the Consultant shall not discriminate against any employee or applicant for employment because of race, color, national origin, religion, sex, gender identity, sexual orientation, disability, marital and familial status, or age. 10.6 CONFLICT OF INTEREST The Consultant herein agrees to adhere to and be governed by all applicable Miami-Dade County Conflict of Interest Ordinances and Ethics provisions, as set forth in the Miami-Dade County Code, and as may be amended from time to time; and by the City of Miami Beach Charter and Code (as some may be amended from time to time); both of which are incorporated by reference herein as if fully set forth herein. The Consultant covenants that it presently has no interest and shall not acquire any interest, direct or indirectly, which could conflict in any manner or degree with the performance of the Services. The Consultant further covenants that in the performance of this Agreement, no person having any such interest shall knowingly be employed by the Consultant. No member of or delegate to the Congress of the United States shall be admitted to any share or part of this Agreement or to any benefits arising there from. { 10.7 TRAVEL No travel expenses will be allowable for the routine provision of resort tax or internal audits. In the event that the City assigns a project to a Consultant that requires travel, all travel in connection with this Agreement must be pre-approved by the City. All travel expenses will be reimbursed in accordance with the requirements of Section 112.061, Florida Statutes. - —- -- SECTION 1-1 -NOTICES All notices and communications in writing required or permitted hereunder, shall be delivered personally to the representatives of the Consultant and the City listed below or may be mailed by U.S. Certified Mail, return receipt requested, postage prepaid, or by a nationally recognized overnight delivery service. a Until changed by notice in writing, all such notices and communications shall be addressed as follows: TO CONSULTANT: [FILL IN] TO CITY: [FILL IN] Notice may also be provided to any other address designated by the party to receive notice if such alternate address is provided via U.S. certified mail, return receipt requested, hand delivered, or by overnight delivery. In the event an alternate notice address is properly provided, notice shall be sent to such alternate address in addition to any other-address which notice would otherwise be sent, unless other delivery instruction as specifically provided for by the party entitled to notice. Notice shall be deemed given on the day on which personally served, or the day of receipt by either U.S. certified mail or overnight delivery. SECTION 12 MISCELLANEOUS PROVISIONS 12.1 CHANGES AND ADDITIONS This Agreement cannot be modified or amended without the express written consent of the parties. No modification, amendment, or alteration of the terms or conditions contained herein shall be effective unless contained in a written document executed with the same formality and of equal dignity herewith. 12.2 SEVERABILITY If any term or provision of this Agreement is held invalid or unenforceable, the remainder of this Agreement shall not be affected and every other term and provision of this Agreement shall be valid and be enforced to the fullest extent permitted by law. 12.3 ENTIRETY OF AGREEMENT The City and Consultant agree that this is the entire Agreement between the parties. This Agreement supersedes all prior negotiations, correspondence, conversations, agreements or understandings applicable to the matters contained herein, and there are no commitments, agreements or understandings concerning the subject matter of this Agreement that are not contained in this document. Title and paragraph headings are for convenient reference and are not intended to confer any rights or obligations upon the parties to this Agreement. 12.4 CONSULTANT'S COMPLIANCE WITH FLORIDA PUBLIC RECORDS LAW Pursuant to Section 119.0701 of the Florida Statutes, if the Consultant meets the definition of "Contractor" as defined in Section 119.0701(1)(a), the Consultant shall: a) Keep and maintain public records that ordinarily and necessarily would be required by the public agency in order to perform the service; b) Provide the public with access to public records on the same terms and conditions that the public agency would provide the records and at a cost that does not exceed the cost provided in this chapter or as othenNise provided by law; c) Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law; and d) Meet all requirements for retaining public records and transfer to the City, at no City cost, all public records created, received, maintained and/or directly related to the performance of this Agreement that are in possession of the Consultant upon termination of this Agreement. Upon termination of this Agreement, the Consultant shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the City in a format that is compatible with the information technology systems of the City. For purposes of this Article, the term "public records" shall mean all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received pursuant to law or ordinance or in connection with the transaction of official business of the City. Consultant's. failure.-ta_com.pl.y with. the public records disclosure requirement set.forth_in Section 119.0701 of the Florida Statutes shall be a breach of this Agreement. In the event the Consultant does not comply with the public records disclosure requirement set forth in Section 119.0701 of the Florida Statutes, the City may, at the City's sole discretion, avail itself of the remedies set forth under this Agreement and available at law. [REMAINDER OF THIS PAGE LEFT INTENTIONALLY BLANK] IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by their appropriate officials, as of the date first entered above. FOR CITY: CITY OF MIAMI BEACH, FLORIDA ATTEST: By: City Clerk Mayor FOR CONSULTANT: [INSERT NAME] ATTEST: By: Secretary President Print Name Print Name /Title APPENDIX F -.A 3 /,‘ 1 A AAID v \ I L n Insurance Requirements AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DIVISION 1700 Convention Center Drive Miami Beach, Florida 33139 .4" A, A A A 1 k PROFESSIONAL SERVICES The provider shall furnish to the Human Resources Department, Risk Management Division, City of Miami Beach, 1700 Convention Center Drive, 3'd Floor, Miami Beach, Florida 33139, Certificates) of Insurance which indicate that insurance coverage has been obtained which meets the requirements as outlined below: A. Worker's Compensation and Employer's Liability Insurance for all employees of the provider as required by Florida Statute 440. B. Commercial General Liability on a comprehensive basis in an amount not — less than- $-1-,000,000—combined-single--limit per--occurrence,—for bodily--- - - injury and property damage. City of Miami Beach must be shown as an additional insured with respect to this coverage. C. Professional Liability Insurance in an amount not less than $1,000,000 with the deductible per claim, if any, not to exceed 10% of the limit of liability. The insurance coverage required above must include a 'waiver of subrogation in favor of the City. The insurance coverage required shall include those classifications, as listed in standard liability insurance manuals, which most nearly reflect the operations of the provider. All insurance policies required above shall be issued by companies authorized to do business under the laws of the State of Florida, with the following qualifications: The company must be rated no less than "B+" as to management, and no less than "Class VII" as to financial strength, by the latest edition of Best's Insurance Guide,. published by A.M. Best Company, Oldwick, New Jersey, or its equivalent, subject to the approval of the City Risk Management Division. or The company must hold a valid Florida Certificate of Authority as shown in the latest 'List of All Insurance Companies Authorized or Approved to Do Business in Florida" issued by the State of Florida Department of Insurance and are members of the Florida Guaranty Fund. Certificates will indicate no modification or change in insurance shall be made without thirty (30) days advance notice to the certificate holder. CERTIFICATE HOLDER MUST READ: CITY OF MIAMI BEACH 1700 CONVENTION CENTER DRIVE 3`d FLOOR MIAMI BEACH, FL 33139 Compliance with the foregoing requirements shall not relieve the vendor of his liability and obligation under this section or under any other section of this agreement. APPENDIX G _ _ \ {{� yid ® \ I i \/\ , __• _ •___ Sample Audit for Resort Tax Audits 2015-043-WG _ . AUDITS OF RESORT TAXES AND .OTHER . INTERNAL AUDITS AS NEEDED PROCUREMENT DIVISION 1700 Convention Center Drive Miami Beach, Florida 33139 { APPENDIX G SAMPLE AUDIT PROGRAMS FOR RESORT TAX AUDITS To Follow CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS PRELIMINARY WORK NOTIFICATION LET-TER: --PRE-AUDIT INTERVIEW: AUDIT INTERVIEW QUESTIONNAIRE FOOD &ALCOHOL OPERATIONS asiness Name: — - - -- - --- Date: What are your business hours and days of operation? What is the seating/occupancy capacity? How many employees are there? Do you provide complimentary employee meals? Do you provide discounted employee meals? If yes, % of discount: How many cash registers/ POS Terminals are there? What system do you use? What internal daily records do you keep? Guest Checks Register Tapes POS Report (daily and monthly) Do you have promotional/complimentary ("house") charges: Yes ( ) No ( ) If yes, approximately what% of total sales is this? How does your system work? 1 2. 3. 4. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS PRE-AUDIT INTERVIEW (NO_T-E:To_be-_perfor_med-a#least-two-(2)-weeks-prior-to-audit commencementdate). -- - I I j DATE j INTIALS 1 I Tour premises with owner/contact noting layout. 2 Visually inspect the premises and: a. document any revenue control procedures and equipment. — ---- --`-Determine the followg in with the owner/contact. a. Current ownership b. Current officers c. Above information agrees with information on file with the Resort Tax Section 4 Review what records are maintained to support Resort Tax Returns with owner/contact. I 5 i Review Audit Questionnaire with owner/contact. REQUEST FOR RECORDS DATE DATE REQUESTED RECEIVED 1 j SOURCE DOCUMENTS a. Restaurants & Bars i. Daily Sales Tickets ii. Cash Register Tapes iii. Daily POS Reports iv. Daily/Weekly Summaries v. Purchase Records/Invoices iiii. Other(Specify) . 2 - ! ACCOUNTING RECORDS - _. _ a. Restaurants & Bars i. Sales Journal ii. Purchases Journal iii. General Ledger 3 ' GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Return c. Exemption Documentation d. Financial Statements e. Bank Statements CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS GENERAL PROCEDURES i � I DATE INITIALS 1 I Examine Federal Income Tax Returns /Income Statements. a. Compare sales with total reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s). 2 Examine State Sales Tax r Retu ns a. Compare sales with total reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s). 3 Examine Income Statements a. Compare sales with totals reported on the Resort Tax Returns. b. Compute the cost of sales ratio and determine its reasonableness within industry standards. c. Prepare and see related schedule(s). CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS REVENUE PROCEDURES I-SALES: --- — I-DA-T-E I-INITIALS --- 1 Examine a sample of monthly sales from the Revenue Source Document. a. Trace sales to daily/weekly/monthly reports. b. Trace sales to State Sales Tax Returns. c. Prepare and see related schedules ! , 2 ! Select a sample of guest checks/sales tickets and trace to the sales journal/revenue reports to verify propriety of the accounting records. (If possible obtain copy of guest checks for audit work papers). 3 If the business uses bank statements for reporting purposes: a. Compare bank deposits statements to the resort tax returns. _ b. Prepare and see related schedules 4 I Document work performed, including an explanation of any alternate/additional audit procedures performed, explanations of unreasonable variances and conclusions made as to reasonableness of reported I sales. PURCHASES: I DATE I INITIALS 1 I Calculate/review food and beverage costs for a selected period and compare to industry/market • • averages. a. Prepare and see related schedules. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS POST AUDIT PROCEDURES DATE INITIALS 1 ! Discuss audit findings (if any)with owner/contact. 2 Prepare a short narrative, summarizing audit including level of cooperation of owner/contact and general I l overview. 3 Sign off on audit program, complete all documentation - ( and schedules and turn into Asst. Internal Auditor — — - t i to / Internal Auditor for final review. 4 Final review of audit performed by Asst. Internal Auditor/ Internal Auditor. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM • ANNUAL ACCOUNTS —APARTMENTS • PRELIMINARY WORK • NOTI FI_CATION_LE_T_T_ERt PRE-AUDIT INTERVIEW: AUDIT INTERVIEW QUESTIONNAIRE usiness Name: ----- - ---- ---- - - -- - --- Date: Total Available Rooms: How many floors? What kind of rentals do your exemptions represent? PRE-AUDIT INTERVIEW j DATE I INTIALS 1 Tour premises noting layout 2 Visually inspect the premises for the following: a. Document any revenue control procedures and equipment. 3 ' Determine the following with the owner/contact: a. Current-ownership .- b. Current officers c. Above information agrees with information on file. 4 Review what records are maintained to support Resort Tax Returns with owner/contact. 5 I Review Audit Questionnaire with owner/contact. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM ANNUAL ACCOUNTS-APARTMENTS REQUEST FOR RECORDS I I i DATE DATE — 1-REQUE-S-T-ED -RECEIVE-D- — 1 SOURCE DOCUMENTS a. Hotels, Apartment Houses, Etc. i. Guest Cards/Folios ii. Receipt Register • iii. Rent Rolls iv. Signed Lease - -- - - i- --v.-Other(Specify) 2 ACCOUNTING RECORDS a. Hotels, Apartment Houses, Etc. i. Sales Journals ii. Transcript/Revenue Report iii General Ledger 3 GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Returns c. County Tax Returns • d. Exemption Documentation e. Financial Statements • f. Bank Statements GENERAL PROCEDURES DATE INITIALS 1 Examine the Exemptions taken and determine their validity. a. Prepare and see related schedule(s). 2 Examine.Rental.Income-Records to determine taxable rentals if any. a. Trace to Resort Tax Return. b. Prepare and see related schedule(s). CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM ANNUAL ACCOUNTS —APARTMENTS POST AUDIT PROCEDURES DATE INITIALS 1 ( Discuss audit findings (if any) with owner/contact. 2 Review late charge fees or other memos owed by ` l taxpayer. 3 Prepare a short narrative, summarizing audit including level of cooperation of owner/contact --- --and-general-overview. 4 j Sign off on audit program, complete all documentation and schedules, and turn into Asst. Internal Auditor/ Internal Auditor for final review. 5 Final review of audit performed by Asst. Internal Auditor/Internal Auditor. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS — ROOMS ONLY AUDIT INTERVIEW QUESTIONNAIRE ROOMS OPERATIONS Business Name: Date: Check-In Time: -- Check-Out-Time: How many floors? Total available rooms: What is the name of the front desk software?: What kind of rentals do your exemptions represent? How does your system work? 1 2. 3. 4. 5. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - HOTELS - ROOMS ONLY PRE-AUDIT INTERVIEW --NOTE: To-be-- leas erfor-med-at least two- weeks--rior to audit-commencement date- - ( P �_�- � p-'- - -- ). DATE INTIALS 1 I Tour premises with owner/contact noting layout 2 Visually inspect the premises and document any revenue control procedures and equipment. 3 Dermine the following with the owner/contact: tea. Current ownership b. Current officers c. Above information agrees with information on file with Resort Tax Section. 4 Review what records are maintained to support Resort Tax Returns with owner/contact. 5 Review Audit Questionnaire with owner/contact. REQUEST FOR RECORDS DATE DATE REQUESTED RECEIVED 1 SOURCE DOCUMENTS a. Hotels, Rooms, Etc. i. Guest Cards/Folios ii. Receipt Register iii. Night Audit report iiii. Other(Specify) 2 ACCOUNTING RECORDS a. Hotels, Rooms, Etc. i. Sales Journals Transcript/Revenue Report - iii. General Ledger 3 GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Returns c. County Tax Returns d. Exemption Documentation e. Financial Statements f. Bank Statements I j CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS- HOTELS-ROOMS ONLY GENERAL PROCEDURES ' I DATE I INITIALS ---'1--I-Examine-Federal-Income-Tax Returns/Income - --- Statements a. Compare sales with totals reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s). 2 Examine State Sales Tax Returns a. Compare sales with total reported on Resort Tax Returns. econcile, if necessary. b. Prepare and see related schedule(s) • 3 ' Examine County Tax returns a. Compare sales with total reported on Resort Tax Returns, Reconcile, if necessary. b. Prepare and see related schedules(s) 4 Examine Sales Tax Worksheets a. Compare sales with totals reported on the Resort Tax Returns. b. Prepare and see related schedule(s). 5 Compare sales total from above return with the General Ledger totals. a. Prepare and see related schedule(s) REVENUE PROCEDURES SALES: i DATE ; INITIALS 1 I Examine Revenue Source Document(Rooms, etc) a. Trace sales to daily/weekly/monthly reports. b. Prepare and see related schedules. 2 i Examine a sample of daily revenue reports. a. Trace to the month end reports. - b. Compare to the Monthly Income statement./Resort Tax Returns. c. Prepare and see related schedules. 3 I Examine General Ledger(sales, purchases, and tax payable) I i a. Trace to Financial Statements/Resort Tax Returns. b. Prepare and see related schedules. 4 If the hotel uses bank statements for reporting purposes: a. Compare bank deposits statements to the resort tax returns. b. Prepare and see related schedules. • CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - HOTELS - ROOMS ONLY 5 Review selected exemptions documents for proper signature and propriety of exemption taken. 6 ; Document work performed, including an explanation of Zany altemat_e/addi tional_a udi_t_pr_oce.d ur-es_-performed_ _ explanations of unreasonable variances and conclusions made as to reasonableness of reported sales. POST AUDIT PROCEDURES - - DATE I INITIALS 1 I Discuss audit findings (if any)with owner/contact. 2 E Prepare a short narrative, summarizing audit including level of cooperation of owner/contact and general overview. 3 Sign off on audit program, complete all documentation and schedules, and turn into Asst. Internal Auditor/ { ( Internal Auditor for final review. 4 Final review of audit performed by Asst. Internal Auditor/ Internal Auditor. • • • CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE AUDIT INTERVIEW QUESTIONNAIRE FOOD &ALCOHOL OPERATIONS Business Name: Date: What are the food and beverage outlets operated by the hotel? What are the food and beverage outlets NOT operated by the hotel? Note: these operators must be registered with Resort Tax; you must follow up. What are your business hours and days of operation? What is the seating/occupancy capacity? Do you provide complimentary employee meals? Do you provide discounted employee meals? If yes, % of discount How many cash registers/ POS Terminal are there? What system do you use? Are they interfaced with the hotel? What internal daily record do you keep? Guest Checks Register Tapes POS Report(daily/monthly) Do you have promotional/complimentary ("house") charges: Yes ( )No( ) If yes, approximately what % of total sales is this? How does your system work? 1 2. 3. 4. • CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - HOTELS WITH FOOD AND BEVERAGE AUDIT INTERVIEW QUESTIONNAIRE _- BOOWYS_OPEFATIONS - - - —'-- Business Name: Date: Check-In Time: -- -'- -- - - --- - - ------- --' --'- ' - --- - - -- -- -' ] Check-Out Time: How many floors? Total available rooms: VVhat is the name of the front desk software?: What kind of rentals do your exemptions represent? How does your system work? 3. 4. 5. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - HOTELS WITH FOOD AND BEVERAGE PRE-AUDIT INTERVIEW (NOTE: To be perf_or_med_at_I east-twwo_(2)weeks_pr-ior__to_audit commencement date). - - t i DATE INTIALS 1 j Tour premises with owner/contact noting layout 2 ! Visually inspect the premises and document any revenue control procedures and equipment. 3 Determine the following with the owner/contact: - - a. Current ownership - _ - b. Current officers I c. Above information agrees with information on file with Resort Tax Section. 4 Review what records are maintained to support Resort Tax Returns with owner/contact. I 5 Review Audit Questionnaire with owner/contact. REQUEST FOR RECORDS DATE DATE REQUESTED i RECEIVED 1 ' SOURCE DOCUMENTS a. Hotels, Rooms, Etc. � i. Guest Cards/Folios ii. Receipt Register iii. Night Audit report I iiii. Other(Specify) ! i 2 b. Restaurants & Bars i. Daily Sales Tickets ii. Cash Register Tapes iii. Daily/Weekly Summaries iv. Purchase Records/Invoices v. Other(Specify) I 1 CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS – HOTELS WITH FOOD AND BEVERAGE DATE i DATE I REQUESTED I RECEIVED _2—_AC_C_GU.N_T_I:NG-RECORDS- -- — I - --- a. Hotels, Rooms, Etc. I. Sales Journals ii. Transcript/Revenue Report iii. General Ledger b. Restaurants & Bars i. Sales Journal II. Purchases Journal iii. General Ledger 3 I GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Returns c. County Tax Returns d. Exemption Documentation e. Financial Statements f. Bank Statements I GENERAL PROCEDURES I DATE INITIALS 1 Examine Federal Income Tax Returns/Income Statements a. Compare sales with totals reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s). 2 ' Examine State Sales Tax Returns a. Compare sales with total reported on Resort Tax I Returns. Reconcile, if necessary, b. Prepare and see related schedule(s) 3 Examine County Tax returns a. Compare sales with total reported on Resort Tax Returns, Reconcile, if necessary. b. Prepare and see related schedules(s) 4 Examine Sales Tax Worksheets a. Compare sales with totals reported on the Resort Tax Returns. b. Prepare and see related schedule(s). 5 ! Compare sales total from above return with the General Ledger totals. a. Prepare and see related schedule(s) CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE REVENUE PROCEDURES --j SALES_: _DATE _I-N.I-T-IALS_- 1 I Examine Revenue Source Document (Rooms, Food, Alcohol) a. Trace sales to daily/weekly/monthly reports. b. Prepare and see related schedules. 2 Examine a sample of daily revenue reports. a. Trace to the month end reports. - ---b. Compare to the Monthly Income statement/Resort Tax Returns. c. Prepare and see related schedules. 3 Examine General Ledger(sales, purchases, and tax I , payable) a. Trace to Financial Statements/Resort Tax Returns. b. Prepare and see related schedules. 4 If the hotel uses bank statements for reporting purposes: a. Compare bank deposits statements to the resort tax returns. b. Prepare and see related schedules. 5 Review selected exemptions documents for proper • signature and propriety of exemption taken. 6 I Document work performed, including an explanation of any alternate/additional audit procedures performed, explanations of unreasonable variances and conclusions made as to reasonableness of reported { sales. PURCHASES: ! DATE I INITIALS 1 Calculate/review food and beverage costs for a selected period and compare to industry/market averages. a. Prepare and see related schedules(s) CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE POST AUDIT PROCEDURES I---_r ---- — - �_ DATE INITIALS— -- j 1 Discuss audit findings (if any)with owner/contact. 2 Prepare a short narrative, summarizing audit including level of cooperation of owner/contact and general overview. 3 Sign off on audit program, complete all documentation and schedules, and turn into Asst. Internal Auditor/ - - - - — - - j- - Internal-Auditor-for--final review. 4 Final review of audit performed by Asst. Internal Auditor/ Internal Auditor. PROPOSAL APPENDIX A M., I ANA\ BEArH Proposal Certification , Questionn • ire Requirements Affidavit 2015-043-WG AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DEPARTMENT 700 Convention Center Drive Miami Seach, Florida 33139 ____.. ______ , . . _ -. . iit.Y2fiwi rzx 1 Sektfr..17 Tip,.- 201•6-043.1.61G AUDITS OF RESORT TAXES AND OTHER INTER.NAL AUDITS AS NEEDF.E.0 ,-- Proalintil catirt, i Ti: I :.ifilli WillialTE Gani:S1) I 30 5.673.7CCO x 6f.6-D I williarrigaraisTiamiavibead-0„7es _ PROPOSAL CERTIFICAMNI., QUESTIONN.AIRE & REQUIR.EMENTS AFFIDAVIT Purposb: The wrpose of this Proix:sai Certificaton, Queslionriaiia. and Requiremen,',s .Affilawit Form 13 *to inform prcspective Proposers of C-seitaia 20iicita6on and ocntactuei feqvirerrien la, and to oollect necerssari intirnaticil from Propcser5 in cider that cerlain porliccs or; responsiveness,. Tespcinsibiitv 2r-id othei detemlning factors and- compliance with iequire.ments may be evaluated. This Propos6,1! Certffication, Questionnaire and Requirements Affidavit Form is a REQUIRED RM that must be submitted fully completed and -executed_ Generi Propcser Informalion, - ----I FR''IA:-4E: Kagour&Associates, LIC,, _I Nc..71?an.ii Ete,iitte: Four(4) ! ;40 et IWis ki ani-E-771.rriFt-Fc-ur(41 '14:''3'En?-tzts: Foul'(4) 1 1 01'Fii mitaisi PEiflotEl ii430P47-.RATE0 UNDER EN THE IASI'111YgA76: 1 •;C/21417:P11%1A17!:'4:7CP-fSS fr:-;-4CCixn'aZiK I C.201 SW 95th Poie.rvuo suite 1•00-C 1 CITY: Miami _.----- --- 1 UATE. FL ; ZIP Otti:-... —33157 - i LEF3-4::f-IE iic..: (305) 793_1772 .._ Nil: (..305)23'7 79°0 MC': (305)422-59CA3 - L ._ FIRM LeCAL Sify+E ,3: 16201 ,.-..Viii. 95th Avenue Suite 100Z -- --- _ Miami i r.ATF: i ZIP COES 33 T57 - FL „... P R I MARI A CSOLIPTT REPP2M4TATLY4.:;;.:.;i:rHis tilV,e::-sssiT: Marlon J. Kilgour, CPA, CF7, CGM.A. 1 A DTT FZP TELERI-.CriE.ral: (305) 703_1772 IA Dal"Th T.REP TOL.EPEE NG.:(305)233_7s-00 ACCD.1 PI EmAL Fea:--7P-41.TAX cevriFicAnTIvaa114:0°.:691cilgiouicpa.o.om 264384830 ,- ----i H rzie City re5e7C4es lie ri;ht b,Wk addiiirsia4 ifif.,Trziiul freill?rapcser cr°hal”scuzi*O,ii-x-,kicin;tut ric4 GrnitEri:a any firm Or p-rindpal information, aNltie ik,'"w-lure, resumes of relevan4 ihlwiduals, dint infarrnalico,. ftimmi iribmaiicn, or any infacmaiion the City a ex s nay 10 etfluilto lle car.ity of the Pielf.TSef: ID MIten in accoMance All ccritat recpt■SMEnt, 14 ._. Veteran Owned E42siness.Ij Propmer claimilo a veteran angle, U.thS siatifs-? _ 1 I YEcl . l X SLJMTTAL RECLIJIRENIENT: Frt,flwois 1.q.ieran omed business status .ilauttit dwjrnslta52hi provinc. that firm i5 C.fftitied as a ve,:eren-ownixt busiRess or a ieff.to-tisatilvi \relaran oviiiect tus..-,,z5s by I1):L: Stialkt ,J Florida ca UniiEd Slatea ficlerF1 9nveriner.it requirec; ruraiarit rolirizrne 2,011.374, Csnilic-:Or Er.isr2st Fpnpasirs riitt icIe. their Ptc.:11:eN, 117:e naine(s) of :.Tiy OffiM, diztctw, astpnt,cc hmediate family rramber i g<irenr, nhri arid ear-,wfto .?.iso an en7:1:;5tee of de,17.:4 of?Irani Eeadi. Further, all Pri;F:.:CAf... qtirSt Jii qle rilne ci any r-try on-iployee who.owns. eiter dit. 4 indiratIly.,aft inte.test of!En(10%!1 peroant ce more in the Propaser erg ce any of its affilie:,e.s. SUEMETTAL REXIJI11.:14T. Picoctors rluV, dc sc: th a :laird.* of any • f5m.,r, ciractor, acenl, cc immolate family T.Crriber, (spo.se, peralt. ibr and who.75 315c.',. effiVc.:yeie of Irte C:i!:y of?.•.lierm Frnposils rnii aEc firSCIOSe Ite.Aaile Of;:!.rty j cimptoyee .1".-Wrls,Either directly or hr.:ire-oily, ts'n(1!CF..-4);exert cc Tore in the repzser entity-cc.any f iL affiliata$ :3. Ref-von= & Past Pildormanca. Proposer s•id.1 submii at least Fetes raferarres for whim fie Pmp:2er has.orsmpre:11..tiark sin'Aas sl size and nature as 117.0 work rt.i=,ico:f. SUENIITTAL REQUIREMENT: Fr each referer=egAtraittol, thc-IcAtiAing iniorrnebn toqixn5th 11 Piri Nano, 2 Contar..1 Individual N01pa•S.Title,3)kidress, 4 TElEphore, Ej Cones Email erd El Narrative-on Eoppe of Seriir:ea Pr:Aid-ad. 4. Litztation History.PropcEar sha subrit a slatEmeni:of any litimion or ricrj ar.tiolt ttot has been filed aga.:nst yctrr rrn( i the last five yeir . If nn cur,jori hilE; ;:Yzert i4. Valu, rt,,,gerotcry aion Med,are,.1 identity ihi court:r agency befcre which ad:ow:vim insitirteld,The appEcable C3S,-E•cc fie riurrbec,,and the status or ri.ispibs.ition far-st4i..•epoad action, Inr3 riaon cz regulatory anon: zft-r,11 irt yetif tr11(4 oitvide staiErnaTit ID kat effect. ,t7r iaturj actian as be Bed agairsi your rrrsI , 4erLe piloYile a statement t ei.Truthful,and complete.ansmers to tFi irfl mei/ riezOssarfly disquacty a firm from consideration brit.vd • be 3.for in The sialeoliert pmcess. Untruthftd, misleading or fats* mums. to rds question shall rsoult in the disquaCtica:ton of tie firm for poject, SUBMM-AL REQUIREMENT: Proposes Shall sutrnil 1isIty ci litigalicn or regdatory az.Ttion tile oainst .1;rrit_,..*.coa, or arrf propom tom memtar linr. r tf..cR pasi 5 yeorf.;. If Prorm,er nos no illicoiton ritucr.,4 off: reculattri aciir.n in :tie past 5 g.ars.,submit a statment accorrkgly. Suspension,ClItertrant or C,t,,ntrz7.-.:Carzellatton.Has i"-'11-4-xzer r Inert em ciegIced.c(oilier teal vir.:10n.or traCt-3 M.11r.T3Ct Carr:died Cue. non-p2rformance tty 31-q1 RICC:C5Artor I 1 YE8 X I NO SUBMMAL REOUREMENT: if ansv.er 47,0 at an is"(ES: opOSer:than submit a stszterrent reasons Mat[al:b.ac,lioa(s). • - - ti. coampaigg. Contributions_ Proposers are expeted ID b CT tesorne i:arnficif atcs. Camp Eign <77?rime Reirrrn lays, cccEed &low:: 2.467 throuqn 249 or cot:utv cda_ ,prpc$67s "letrety responsible far Etriag-l.g the,ell applizatA prNsims of the 2ity'3 Fittansa Ratan lavhs ars cfartplied w.P. and :.ha] os :5,11:feCt aly and sanctions as rrescrbF.d therirn, incionq tisqualiirAlictri.of fmeli-Pmp_osaZ:,i !Ka el,kent of 31,1r.:17,Ato-Ilertip",iancs.. SUBE177.AL RECIUIREgENT: trait I?; names cif 30 jjivai 'r Entities (inaviinci .5v2ur =air:tan:F.)Mtn a conlialing handl inlat;31 as ea ffred in xliclaiim. Fof aa.sh iij or only with a imsncial intivest'016-Ate tiethe:c (id ii 71thialat er:ty res tr.)rha,carcpeigol either directly Or irdirociPb of.3•:217.:11,31E!',aft'*:1-ias been ;le:7VA ID Ire offlim of Meyrs- tr the Cy Miami Beath, 7. rode e Bilzfriass Ethics,Pumoril.It it Rr-4lion No.2000--229,74.1,earlt pttrsuin cr entity iftet SegS,i0 1:10 bUSirteSS Yell the City shall actpt CJ rf Busines5• Ethics r"CLAC) ii (1:nit that (...L)Cle to nt F-TQCj•entEMP;.aoluicci with its proposal:sponse or 71.11 Iht(5)days up:c.1 racOt of requt The Code OAR, ezi a.n-Znimurn refujuiir.; Pror,oser o<:4,ifip.'ry'Mb.211 21311b* rules and ragillans arnong c'kelEfs-.th3 0:73-il1td.Orfriterast, icbbyini.aM llki protij.cri,;th the C.2.4 of Miami 3e-ach Miami Dade Courry'. SUVAITTAL REQUIREMENT. Pr41mor shall sni nori's Code.of Busir fti Ru DI*utrnitiing Code of Ettsinem iCS. Frcpc,ar rnay Folriit a -eaterneni indicatina V.N.11 it All adc,pt,as reimri•in tn.t orciinant.The CilY of Miami En Coff.1 01E:hits,.avarTatie www.illairibeacto.govipocureru:!,rify.-.. 3. 1.41942,414.4.-.Ent to c 1 r.,..i-thea-Idia*I-gt-L8adar-iis--saPo-ir=a5s4r.,=!..4-400 tcr_zfit I 50-7 ci rnr 4 .4-44efitr, ..r...j.4.÷4,41_,,•Iisge_mte datwory The mi-4-salth 0,014.14e.ffefila-Fr--=a-n-tay, the.-1;iP441414e4ort e idexed 4Pi=1,44.547.4-illtation usins.:404onsurner pti30.444:04F_Ell ijrtki3 :ts1164=Parr-nleiN-of Lnzes-81.1rE0IVef 5e-pracee.ips-,-a4 grjnt: :TidaX,"har eN7-00f2 nr:o parcer.,, Ti city-ala7 ry5 m..1e-i.a'Ac-412i-aref-partimirg-54N3r,;'. f &Ann:nes it z77.,.0;-.2 :fripIerrtant__FAr-4-4-iii -Weglar-year- 140t.,%EGer.sl-faii,4iilt..1-thall.be,de4r4;14-1-4-44a4er-ial-bras1/47:11re_!Cr at -,-a, 4::1-;aspelstvar-3:14-411r44.:4■44 Propc..,ser-41-44-44aea4enattiRes---zz4;44P4E1-;-1-14e--aiti?, the t2,1%. -Wage- --reqt:ift7encnt . :a.lidrat!o SUBMITTAL REQUIREMENT: NO arfriilicnal requjti. E Arta cf execiAug afilda.Ot Prdpoaer a to trit riving tabge rerviremOnt_ - - • 9. Eq,Ual 644105ts fra EMplOyeres With Spouses.she Employees with Domestic Parmers.When.awcitling ccrtipEILIYiefy soicitet rccrAzols-Yat‘ierl, i.qt:oso rva:r!bil 5 io 15J11 Com (oploye ss. or: their psyfOlis during 20 or mors oalsritar work weeks, the Eepril Bar left rar Doric..stic Parthers Crtfriance 241:D5-2194 rtin contartnn dtrilo riines the City rci Ltiarni 3sach, 'i•e0 eY9 efoardud ut:41troot Rirsoant b compstitive pitkprift..1f5, b; piCMC'e 1-0 pays.with domestic Iiirtriers, tr:tie?PrQ e tere- with sp:LEES.TrIE,Ordirsarce applies to-LI enlptyeeS Cr; a Contracer thE• City !hits of ths Oty ci Fr : arid nil. Cr.citpctcr;).'amployee5 co.izd 117.1,4 !Ailed SlAs, but autsids of the City r.f;Milini Beach Wtil FIE Ciiraat#1 per';!.:ATAir9 ri the cEiL itto Co:y c4 6%1Tti Fiezch. A. Dcez yttO 1:10nj ,;.‘,r•offer 3,-.:OSss to any tenets to errallolyee.s with srAuses or to spzusss ,_srmobyses? -J YES I x NC' 1- - E. Does your azitipany proqitie Cr cerEr 3C2S.SS ny beniofits to amp:Fees wdt ,I.san-re c opposite zzex; ctorilesttc.ptMers Or to 02rfteili.:.pa arter5 lr epie.:y;372!I? 11----1 YES 1—x---3 NC. • 1.7 — . ! C. Pleat le cili... i.ail txrdi-''..3 CNA aR:Ity::YZI:r EinS Wan:.at;)ye an6 ff.,1 in the.-011-w'socticri any aldlickzid bcnatit 7101 absedy s;ecified. Note: -;:-4;ine 1:4r:ref:L. CIO r_rovdsd to oTpleyaEs teaauss Lhey have a. r.v.::Wi:iei•ir do=lietits. palms. :Judi as bereavemenl legi,e; Olfer b--.InP.i .s er,r.., prvoited Ciracity to the, r.,:p3LGE Or r:cr- s1:prtris,&JO!as rail iiinur2r.c,-,2. 3EINEFiT I Firm Prc.tviir'..e:3577.i 1 Fifa!Prtprides far :rim d-es ry. 1 Eiripk4FE7:$•=tit,.:1 i ETp5:yeas with Roi..i:da 1 rlefli asi.,•s 1 OplreStit'-rlarifiers I ttif..11 I i li .ii J Stck Lezoe I I -- 113ii 1= - - I _ __ 1 'ramily kils,:licnt n„5.1tte I I - Ma . . ) Eareavernant 1.,e,Atta. I _ I Mil if Fropczar rinrit Cffar. tc.ffielit b domestic partnem because,...:f rf,..?.scAils 4:A8k:to y.:Act cizglirot are no itn_rancti pccr.fid,ers in yoUr-NES Wilirg to,O'er cir,rrmsti: prtner average Cill may be-eNibla cr Reas:rib ria Ma.:;pri-7_5 compliance. IC,wirply on this basis, 4.r...ii mirst are F.ti re pay 3 CaSn,i44%Ii.r3i3111 211d slibir2 a cort,plated R417201 a kt'einlires Applialik.'n (Mar-fled)with Pit necessary cicatrrzmar,...on., Ycair Ream-ill:4e Measures.Niv:ii.mtion wit bp.-ra-,%ev.led for 1:-ansidarata by liv. City rilaiii,ET, or his detiiinieet. Aprac.vial is r:t guaraniraed and tte City ?,112ragtIr's Ceti:Jim is Snel. 'Furter intrrOr: en! the Eilwl aa-ief8 requirernait Is ay2ilatle v.wie.y.,,T1-7.3rribEacilfiriokriraintserrx.,fly. 10. Public '.7:ntt,, Crirnas, ,5or, 2.97.132i:Z"-M„ Fir.Titc3 5t:410S, E;k3.1s.uritnlly enautud a rlandad[ruin r..5re 11) l'-iiif..!, tit AY= that a pars-on or afiliale wnr.J NIS been pfacul cci tha czn.victed va-nfor Yial fefowir,s,al aririiiciion foie AUL Entity crime rna)'nOt Sutgrit a 1..iro,:aml,;rzcosai,or reply:7.11 a connct.:,c)prelide arty pans.or.EriS 10 a public erglily; rnay not submit a pcoprw.l.p,Otiusi..11,oi piTly on di ccntred with a pith:. eflIty tr f.he oznstruction cr repair of E.plibio 17,0,14(1117.g a pubik;work;:may TiOt Ellblrilj pr:pcsals„ cc rapies cn leases cf seal 1••!e01-.7.0.7y-'.0 a pubEc enfly;!nay noil tie atT8idud.Or portorrid work as a conirrecior, Suprifs-Jr.subalrfractor.or consultant under 3 motract with any rliblif.:.entity; arlf,,`me).FN.:A tralisact busii%s with any prtCo erflity 41 ezess.of Ine Ihreshcld arreami;rcviee.i,f in s. Z37:5-17 for CATEGORY TWO fr. a efiotl.of 36 rricnihs folkyavirl.7;ne d3te of king Oared on the conviaect kkaml,for list SUBPAIrrAl. REQUIREMENT': No eifditional subirad required. By 7irtrie of execulin9 this afticlaiii. document.,Proposer&Fees,witti f.hc rucuiraments of Sartori 287.1,3'...', F.06,1a Stable*. end oer.ifies it hes not teen.r.dar.f:c!co t.T.rrvtir:d vondLylist. 1 t AcknowledOemervt of AticiOndurn. Afre issuanm ,f sccleitation, the City may reesse gne cc rrn:: .14d6rlarin to the scii--,,.titiod tiiri may pro.9iit aridilialal informaion, t,-.1 Prrs or :NW brion reddrcenents. The City W.1,1 -,,Ti he ID ircia-th every Frio7,1(4er having,feteived soblion through the City's.e. pv,..ovsTirnant cintsni, FutlinFurChaSe-v.",::‘,M •Hbvra'ser, Frccos,ers are .5r,ieky resp4risk:1;-.--; kf assuring they rave itH..iii zny urt,-.1 at! ackiendurn IuW pqr..A.rarrt to acii=itecirm. frda Ankrtewlf,Av-_:incnt ei Addgndurn seclico cErbfiEs tot the Propositr has received al addendum rebined by `ha City pLnuent to lhiri 5 "jr,itati:n. Faille IY3 obtain end admowle:190-, rect4V: cd all 3,711tEre-ill7r4 May reSillt is paii:-.0T-A daquaficerion. L„,,.,,i.:-...i.ffi 1 R01 _ , 4: 7 ,..... 17-,-,cA.J.1 I 1 Rini I 1 kl< Adder4u_la L l Mder4oit 2 Adderdort 3 7 Adzlefolirn 5 I 1 Arklenciirn 7 i .actleirlim 8 I I Addendum 11 i' I. Addencbm 12 i! I .Addendurn 13 . L Adderlitat 4 ArAernittn 9 1 I .4-cidEndum U li I Addundurn 5 Affclmlim 16 l I. Addendum 1 ti. additiOnal umfintalicri of addic'urrn is faitcsel,sLtrm unikr sLzjar-aleccur. 8 _ . .-7---litsctmrizEmcoppeolote•R--:$-Emrt. • , .. ...:._ T;) solicitation rrcrc1 hereii is tieir. lutitshett t ie rcjen q HT City of Mart 3each (the 'City)for IttJa rei,z)ierit's imn.7,1Tanterice.Any ar.lion taken by the City ii l'Et37:111Tise Propns;:fs Ina&pir4.02ot 10.t7nis 1 'tjCn cc n nisktg any sti-Yard, i h Wing or(Musing In rnake zlny award puisug.-nt to sii:h Fropmats.or in imrcolirig axards. in;willtdre.wir,g or n.s-ineir'nt-j.thts SdiCitation.,either bare r after iF.:suaTiCo of an,aiiitarl. she] e vailiwut any hablity or Otligation on lie part of The City. rn its zde, distre3lion, the My triFy"xithifrawr solicilaton either trefore, cif after lecciNirig pcoDosets, may or reject orcpcats, anzi rnsay aiXtprl afF;TX:Iiii.:.which ilt:siiiif,s74-frCim the sofdtation, ES it den 5 ar.proctrka its Lest If ils sa7c asuotioa, t:he City Lma,' delerimine Ui quail-Tx:atone and 50;ert1arilty UI ny party or pars Re:DOLL:nig Ploposa's in response to this Kik:HE:tn. Fclir.ming sabrniseim of a a,d Cf PICCEttzai. 1B flI1a1 greez to iliENr sucti lather fetails inforrrketion arid incitAing dIJhJJ and disfositre cata. relating to Una! Prcp-....sal and the al)plioant inolvdtn, knitalizn,the epriicme.seffiialas,officers,directors,shareholders.ptri ri ernrzycos,as.requested by tie C.3.ty IF.n its dioor,6.w:. The intrinotiOtt or_riutisd herein prroi,ded 10 ih onverEeme of p-oscect‘e Pro:veers. II res,ponsibiii-;i,of the recipient 4)asSure ilstO that inforrnatico conl',6-1,e.d.iterein uuairate utd complete.Tile City does flc ccoY5zle assurarie ID ih aca-racy of any inforrnakn in this soliclatico. Any •eliente On those .:.,orrientr,, cr art any r.ernirod wirerwriolicns it Cay fficis,shell be at the feciritil,t's wet; risk, Pr:posers situt rely exchisively on 1111.7 vat iroasdgadons, in.;ervela-53ns, and anaois. The soli:Matta is being ero,..ided tv ts Cfity without any warranSy reprewlattri,expresso or itnpled.as to iti.9.xfileilt,i1 ac-roc It OrIcetens. N. viwramy r Tepra),fir,taton s rd E by the it or as ET.;r11.1. that any Fropozs...nl,conforn-fnti to these niqL[r;rentortiipa Va aelezted r consirjeralion,..riogolianam,DaçrI. The City did hi no-otiicabon or Lataity !.tith r.2:-..:put me 'Whetter any almerpf wJ e Any oxfpiant c ii sokitorion,von° rosponds hereto fuGy acknowiedg. all the orvAsions of Ns .t's.cimiirij and Ciscleimr, kit y Ihis, IDEsebsure and C:isolainol, and ag,epe,s ID be 5.7.0i;IrZ by the urns hereof. My P .,pmt3:9Jbmitted ID the City ptmarl rns mlict'affon ,;:ce ubird 42:1 soIe nsk ar.d res.Donsibilipy of the party Ustgnitting Tim solicitation is rmarfe StriliW CO Ctrt4dion of er-tem. O . r viIhdrawaJ ifICITE the ;ITQfk.?,.0 ithojt rItijca. L'i7.1f017112tied1 iS b uiix on4.,arid does not nccistir:uto MO(iiny part of an re.e.-met The and all Fropc- rs INK!bie bound orfy as. if and when a Pr.opmal{or PropcIals),.as same rr4,1■„(b moszirfod. and the z.:pplicsiale rt reeit'VnIs pet :..11erotO.,are.approved r:nol enclitat try lie pp:rfes, and then•4.:1), p,fr.5101-1: the-arm of the definitive ag-cite executed iVnOng LI parties,Any respOTISP.'CO xiicitallon may t e aorgitec:Cr rr.,lad b the Cy for any reasf.:n,or la-no reason with1 any rultart atilily c he City. The Cy is governed,by the Govemrrent4n-Itte-anstine Law,and it `Pro,r;inals enr:1 supporaing dnourents sNti bo to disclosure- as reqffrisi by ici taw. All Propcsah r-Z-1741 i, asbyrzitad in se ] prirrmIrd-berm aid shall relnain oznfider,lial h th f! axzent certriThit by F).arda Statmes. until the date and !ii*-rze st irr respon77es- int rime,a CIOCIIITIallb 7,2C-FAVI716 y me Ci!y s.1.10 biscor,-, rz:11,::recalls. Prcer Ie :-.1t1 LO InAke a cfsedasurez arA nciaralicris as raquestiad ire!Ti . lion..3y subrra5u,of a Proccs,4 the Proposer aoknowledges and ares that the Oily ttas-,gto right t niffe any inquiry or 74rivestigration it deems r,prcpriate La.311Mlanliale supcCernent main carlaked in;he Proposal,.and autIltams the reeaae to Me-City cf erry and eAl inforTnadon saigt in:Judi inquiry cr irriesdgaocin. Each Rrap:ser calfes that the infcmilavi conalretf,in the Prcgosel is true,aceurzte ard b ii7R•titf its knavYledga,..kikur.-flicn,ard tiNwithstanding the fore9aing CT in e 5z,iliciation, H Propcsars agree that; n Ite ewni of a foal 1;napto .iTab judgment by a court,of conneleit gin which imposes on ltle,City airy aring out c4 this t-olicitalir.o,, any resoonse ttie rj my-adon or irianlion by lie City etn rewect, there:c, such Ifatility Shill De kilted t, Slift.CE0.0 ES arJead-upan. and iguidated TrA wevicuS sentence, horgxer, shall oct be constund to cirwirivent any of Tio Ale(prokisions of this ciscia5UrP.-and r_lisclairrier which imposes no liatility on.ikre City. [9 In the etiePt of arty d:ffelenix:5 in lavx.v,bEMSF:n thiEt-CiECRX-Rira a,d fatik7k4nier md Ehc taianca of th -Fizilio?,;3ticel, jE is thrtwsz-col lli !h prnisicns of ltis L oi:re -and OiZelaitri1 ii gy:ratlfl. and arjr puits ar:rsTrtg ffOrri m dicibn b ov4-4ned b snd camtuEd ri 4goiviOnce 'aws F.'ne Stale of _ _ ,_ _____ _ - . - •.PROPOSER:0:MTP,i-CATI-ON--—- — I t "i._ei.r .V-y certlfi fg.Git: 1,.* as an autte.-gted •ne.111 or the Propctser, am sarmittins he following information as my `4-in's Precosal; Proposer agrees to=plate and unxof!lunal ancec,,trgra of tie I;s1;-ns and coadi53ns of rhs dof;urreTii, .' , inolusiw.c..fi thi,55.,olicitten,all.2..-tachmenta, exhibitr.,and appendi-745 and the contents of any Addenda,rekizzed heto, i and ire Dc -e and Disclaimer SMtefrient; RroTc,ser agrees to 'r.;.e i.-c./..I.r.d: to any and .=-2 iracalions, terms ad .1 coritions contir.ed in the solid1:-.:ilicili, anti any refeesed liat:ft.:la at-id understand(11;21,07e follo‘Afrig are requirements or this ..cion and faLi e to comply wilt result frt.6.Lsqualilicalicn ol'proposal Subrailted: Prat 71as rot d-_,Nulgee. ...: discuss,..sJ,or compared the ploT.csal with other Proposers arid'las•not colluded.ovig. any oiler Proposer or party to airy oilier Pic:Pos21;Prjpo5er aanowledges that ail:i-ifr3n-ralion conta:nad harain is pri or the cleat domain as dellne,zi b •':: the Sta of Florida Sunste and Pi , Records.Laws -crii:re.5po.rtses,data and ii:forrnation cortted in this inclusf,ve ollhe Prcposnl":.;etfication, Otestimnaire and Requirement:4-Affida.vft are trse and aoarate. _ , . .. _ .. „.. _. _____._ ii wxie el P;I:x-ser.Am:zs.d R_emsenf-ye: i I It?.El:4-44;r43;,""S AJATICr ta,t RiMaii,V411 Matiori J. Kilg7r. . 1 Audit Partner, 1.11412015 ----- f---.• • - - i ----•- ____ i." -re _ Steis.-(le_I-- 1.--IT _ i .0r,this 1`-"th-Yie cf ,1 ) .. . apputr4d before MR 11 At-a s.O.So Z5-. cktoc'Cg-t,.//L.• C.:Minty Of h PN-10,-D4--)C) stated &at (siite fs te o'—.' bf 117:-Li,ova--6-..41 .z airporalion, and that tt-t., instrument':tin signed in behalf cf the SRiCffOrpOratiOn, by 2u1ioir5ty Of it, board of directors arid .acknowledged said nstrurren1 to be is voluntary-act and deed. Bebe me: , IOW Ay(.;:. Iisicci Expir.. : - --- __. '- Ecaii. Now Pore vat ca FrAida ." á'll Gabrial M R=6-uaz RitiOnirsrniztha ' -.9.1)p Of EIOrog aigialog 21 KILGOUR & ASSOCIATES., LLC,. RFQ 2015-043- G APPENDIX B: NOT APPLICABLE. 'u t4:-.)tyczp Nir..? EXHIBIT C 1 .1 .A -----, Registered to do busirtess,within the State of Fliarid , elfit2A:-• DIT,PfiNTW,1[4- ; ckil htZ-Tcl: -,461,, .re":411- 3 Detairj by Entitv , — n,..,--- ..,--..i i ficrig_2.,1 Limitsd l.;Jty Company • il KILGOUR &ASSOCJATES, LLC.,' Finn I.Ttic, Document Number L09000023181 , FE/EN Number 2-34348:.%1 Date Filed 03/1 012009 State FL Status ACTRIE r, Effective Date 03104a009 La-4 Even E.INSTATEMENT Event Dab Feed 10/0517013 Event Effective at NONE Pr'rmi pet Acker .§ 16201 SW 951-14:Avenue Stufte 100-C MiAM I. FL 33157 Clanged: 04/27/2014 Malting Adds 1'5613 SW 140Th STREET MIAMI, 'FL 3319a rand: 051D1120. 0 Pqctiiv'ke' red Acent Narrat9 & Address. KILGOUR. %CARLON -3 15813 SW 140TH STREET MIAMI. FL 33195 Au_kpritize-ci Personfs) Detail! : Name &Addresa , Title MGRM KILGOUR, f641ARLON J 15613 SW 140TH STREET MIA)%11. FL 3315 1 of 2 ay1 t_r-,47.11,-1■17.-.7.-,;:xvTrzfr--tr.itzd8:5;zz--.ths..:=,r,C.,.. —s. ..... - - — . , _ .....,..■....-,--,,,,..,. r 1.141;1.)1'5 Ei:Iii L-,y Et -;ruar4. An nk3ai Reports, Report Year Fired Date 2012 05AD112012 2013 104'05,2013 2014 041272014 Doe u ravit.Ima.1 .-_t-,-; 4 — A.NN .j. =_.•_T Iiif..:."iff-av in Fri F te:m zit in r.-" F fotmat 135101.'2-1 1 2-- AN N'JAI . -:.r;.R.T iii,Fnri inwe in Pri r tbrrnat . 1/41412 7.:2';1-`i 1 — A.N N../•.L -4:,_'.:'-'-',"Li i4:7. VL-sw ifti,-1- 1 in PDF fotinat '2ol-r,c _- ANNuAL !,,zi----:-.--,;2:R,--,1. \F .',irace itri PD F form Oa'',0.2,5,7.7 ..17-git Lirl?;:fc,i U.773irs-jt'i %flow irrnacs in PDF fecrnat , . ........- —• , 2 of 2 I:f4r-.71:1:qir.h..a.tr,:iiiz.urvin::uky..Cr.,.-.-..nr.:Itic,-.-.:Sr_lin±jS..;;;;NzhFc-2:.;.aficut---417irr=3.,- -.11....pr=t-7.rzivoi.firrzr4tr;:rr.,rtirinTy..nr:=111- 245c..:b!olk!,---:-.4. ,= -K$1..001,4A-_.4.. MK' . KILGOUR & ASSOCIATES, LLC. RFQ 201 5-043- G APPENDIX 111 .6: INCLUDED IN THE MAIN BODY OF THE PROPOSAL PAGE 7-8. Appendix C 1 .1 .0 M:zintaEn 2 po,zmanent office within Miami DaiG Carr • -- Local Business Tax Receipt f. m[ami-Dade Calj ray, t3 T Rorida 1 ; s 1'07 En7. 'CZ NW:PAY 111 63959Z2 _ - — L.MIN,124 NAMEILCCAncal CEIL.-r-No. EXPIRES mcbea a PIENZAFAL SEPTEMBER 3 ,_ 4813 SW 643=93 aus:cc ar4z-vina p■Sced t'L. r5tae-1 raw R.31.1'9S Fvrr-itir!tG CDr..iitry Cock, C.V..areuir 40, An fl C'svia SEC.'rem:Lop BurargEss KWAR AZAd t. PAICCE?,'PARTNERM-ilp,w,i Plaiyari effigy.qE -4,vED. ETV "..4X COLLtrnIIR p I tastc A rwilim $75,Do 07/31/2014 c.RobitaiRD ;2-1---Cde,525 triclit4w..atiacctim=lraz f_2--etaraArgpcsr=t:x psynxi=al-l= awl itvt=Tax The brael Et aft Ii Pg=mill Or a 14rIalk3tiorvest•Me dtr.linjuszE. It.t&t,..iLmaimplrk.,- any Tra-c-i4rall. wzarki-w". rtair.tiwi recr_dirjb,4,6e,p7,772st,135;:atsh . I N.RE,a-Pr INCL ea IT±,Car*XICWA,plityf in aff iII1i;rekc- $13 Ft7r4St". `41.11. 5" **1__=tahr.2 ,gc' —. _ REFERENCE D.1 The Urban League of 14_RA 25'Av4reve Greater Miami, i` Fag:(2116)06-4455 i.f=mirsomoYiy g t±+.:,711,iiLnities- January 14, 2015 Mr. William Garviso, CPPB City of Miami Beach 1700 Convention Center Drive. Floor Miami Beach, FL 33139 Dear Mr. Gay viso: The Uthan League of Greater Miami, Inc. has been working with Kifgour &Associates, LLC far the past four(4) years, conducting the orgtianizatBon's audited fihancial statements from and independent auditor. Mr. Kiigo ur has served as the Audit Partner on th arkgagemeot and is a highly motivated auditor who can handle the d ay-to ay details riecessary to ensure a seamless less audit process, arid our smc :i continuation of operations.. The fire i, Kifccur and Associates, LLC has completed and submitted forte past four(4) years, the Agency's financial statements to our f ,nders and Tax Form 990, to the Internal Revenue Sentica. It is The Urban League of Greater Miami, Int.'s intent to continue with the successful business relationship that vie have developed q tr Kilgour &Associates, LLC, aril wffl be uti izfr`rg their audit and tax services for to fis',. .I year ending, June 30, 2015. The Urban League of Greater M.iarni, inc.. fully recommends Marion Kirgour,, CPA to the City of Miami Beech, for its audit and tax services. S,iicer€ly, / 6:4( g air T ''�ilar 4'). - President & CEO S rrc i S.13.lite League.ilas se .7;..c kii-bg to ;rape_*tom Eves af.ilia =jai`, a pha ioo =c►a;riU 5eifs4�iervi acid stroitR uriiiea See our web site .mgw.miamiuthanfeague.org REFERENCE D:2 Jackie R ey,Directer ,rza. f Fin '-'a Manager 1 irL ."yr3jIkc.L011 James L. Knight Center January 14, 2015 Waliam Garviso, C 'P8 170,0 Ci r:.venticn Center iasive, 3rd F Qr MiamO Sea , Florida 3:139 Dear My C,anyisc, The James 1. Krd h Center/The City of Mia:rni has engaged the audit fzrn K pour& Associates to. '')riduct 1e audit of their financial statements for the post two years erring September 30, 2013 are'2014.We eve also engaged the firm for ate next Ewa years to conduct our audit. Mr. Kilgcur a very skirled auditor and understands our buss m cdels which can be sillown in the rrianr er n : ;ti hts team conducts I :Bens el statement audit for ne, entertainment carter. Each year ;r_ K:ilgour urderstands tho mount of work that reeds to be ccmpteted and eftsiges that out or gar:ize: n's audit is completed on time to futflt our contract ob4ations.. I r 1:z Tnend t.sa frr to your c 3rdZatic.n I°r an aura and tax service needs_ My contact ir:ffrmatfoia is:elow and my email address Is CldwIefv4:5_0ti._tom Triank you, • , t E Jam Rovviley l' Director of Financegiuritan Reseur r,1er gel- C57141 4co 5E Secor_d,4VT.ne;I Mimi, Icrida 3 1 6°Ft it*:305.41.G-c57 Darect:3 c-r:6-cs 3 Fax:3x5,350-79i.0 wrww+,.;1Ikc co:9n R EEERENC +, THE BLACK ARCHIVES HISTORY ad RESEARCH FOUNDATION OF SOUTH FLORIDA. INC. &wrd i'Affec>'ikrx January 14, 2015 Ruth P.:Clyne G.ar1is&o;C ryS C'h it 1700 Convention enter D .,e, 3rd Ff4Lr Miami Beach,Florida 33139 f,} 1�viLlT u,. e�i�'ra;iiS°e. C•1�L 'ire Chat" Dear Mr. Gave o. Tre.asufrr The RL ick Archives engaged the audit firm Kilgour & Al ' ia'te's to Garth E.: gocrut`v..'a`' perform the audit. of tine financial 5t ot:et'6r'ient and tax returns for the ppri four I4 r years end it ,June 30, 2014. DorG''i✓FY Mr. Kilg u r and his. team understands to our i:ndustry and the recording of construction dollars in a Not for Profit organization_ After being h io c.-d last year Mr. Kilgour and his team have been very m'ethod.icai and meticulogs in the testing of the Miami D-a-de County funding over that la3t s ' lz,'rs a:r dl'CtiI�'YS �s four years. My team and are very im p rested "dt h'i. the level' of understanding and fe xbi li y the this firm .has. provided our organization towards the Exce5Sf[completion of the mg:fizz Again, Ki lgou r and As54Ci:aces, ?>~C. has been retained tu, perform the Andre,' 'e -ThP:rrrea..+; •audit of the finariciizat'statements and federal income tax for the pest four fiscal years.We intend on retaining the services of Kilgaur and As oci es, N. Porr.1.4 Ha a!C. for this fiscal year ending lure 30j 2015. My team and G strongly recori t r en-d this firm to your of ganization far all audit snd tax service needs. ____' ,r My contact information is as Toile s: �.�tS 1,rr Telephone: 3G 368 7663 i aval:tbrarber theb a ar'chives.org P.-xenutivf D r._. fir j it!'leth lt.. Ekrhar Chink your, Tirriotni A. Barber Executive Director The Black Archives 819 N.9N. Avenue,Mikvn Fi.c..arcit 334.36 TEL 784 .70%,4610 FAx 305.36.2391 JS a },iry _ s REF EREN.C'E D_4 n • P.•,, z.gf 4'..,f.4r4-tiltm&So]NHj.kasun{r tel.:bi: January 13,2015 Cr t y of Miami Beach Fa,'Arhem It May•Concern: We are pleas -d to submit this t;1tter of recr:n mend trot for Mr. lea aric:n Ki:1g ur who is the audit partner of:Xigorrr and . , Fvr the past three(:1 years (21 1" 2012 8/.1013) Mr. Xiiigo ur has oogductcd the ;audit of the trnandaI statements as well as completed the tax return— 390 for our rein-profit organi'ation. We cxp tt to retain his services to conduct The fir. nclaE statement audit and tax return for FY202 ., lin working' with our aYtcountant. artAl staff, we have found Mt. Xil u3 to act in a profesioan&l. manner. Mr. Kiltour submits. a Ie1*vr detoifirz the information nee=sary to conduct the audit; r k an appointrneilt to come to our rye (at (east onzel and upon acriv l he rc-vi]evxs all the information prr'ikded. Our Board of Di tors aandJ I are very'much pleased with the audit and tax s rr'teen provided by Ki}ga: r and Associates and fully, recommend their services o the City of MiL3.r i Ieah. PL'_ase feel free to o rrtact me at 786,4224r-14 (cell}andfar email at su5a.t6an i:lxeril8:crnt Ow-p y5ic I nmaflir ;address is 27112 S..Die Hi sway I l` r`alit:1,FL. 33032- aC rF:I�., � t I h 1 t ,: 1;,` Ir F l i w rt r ink it RPa ere, M SA Executive 4 DtJ:r ector ?.0 i.px.900635,. Ile-mestead, Florida 3309D 4 Tei 30S-24.7-1388. I Fax 305-247-1362 } Email'cent;Ltza'muyr..rff.D.car r -a;41retx,j-rlujer ,_cirq - REFERENCE 0.5 et: s FARThEnsFtp�:�i E'-tv-F-O' cE3r January 12, 2015 a e t^ n o u�rote It May Concern, RE,: Reference for Kilgour& Associates, LLC Piers For Self Employment, Inc. (PS E engaged Kitour&Associates, LLC to compete the organ izataort`s annual independent t a it and prepare irrcolst c tax returns for years 20010-2013 consecutively and intends lo engage Kflgour&Associates, LLC to perform the 2014 irerdeyzendent audit and compfe e the 2014 annual lax return as w�aawlL PSE worked di:r_ztiy with Marlon Kflgour as the audit part;er arid have been very impressed with the professionalism and s.knit level that he has shown throughout the erlgagoi e nts.. muld recommend K ik..our& Associates., LLC to any organization needing a hi V�hl`y sklled professional auditor that can meet deadlines., provide constructive feedback and complete engagements with minimal d sru ption. of y'Oi require any additional i riforma tion piease don't hesitate o ,Gc ratact me at (3 0i6) .138-1407 E ct 315 Or by emit, at maria: Yrtne forse4tern E-oy ment. . Thank you,. yF ' / e' l .r ,. d �9aria. Coto Executive Director ��? z FL.1:31'37 F r;*iTic 7rsatiet7??�.tyitierli.nktg REFERENCE D_6 1 L 4 x ate.�•:A ti.�i•iE _ Jana;ryr 14,2015 ' :iiJiar G rw iso. CPPB 1 700 Gonv `lti 1 Center Orive, 3rd Floor Pwt n� Beach. Florida 33139 Dear Mr. G M--c Mlar:cn Kilgour, CPA, CFE works as cur accountant performing The daily socoi;rntng re&e.ds, .cf ihe organization which include pros ssir:.g pa'4rroil acrid remitting payments to tax a3udhorities_ 11r. K.l :c.ur has been working as our CPA since June 2013 to present. Kilgour and As,aotilates responsibilities also included preparing schedules for au,trit and tax submission and adjustments to the trial balance. Cufirig the course of Kilgour and Asst:iates, fi i C.., r.ontract, Mr. Kflgoi r has proved 'n rsetf to be an efficient: zcfntrar-tor and a hard worker and re8ponds very quickly to our request for infcrrti.aiion when,it is beq'iested of him or the firm_ M . Kilgour prepares and pays payrola taxes every t wo weeks and remits payment to Florida, Department of Revenue{Form 1's) and it to a i ReverLu Service (Fowl 9 1Q, 940). Sinc Mr. Kilgour has taken over our accounting and tax :;rvices oar organiz art has fi[ed an our Form '9,-;0's Can time with the l ry emat Revenue Sergi e . Girl Power. is very Cmprcesed by Mr. Kilgo ur's ability to compete all work assigned t o horn on Lime, if not before it was clue. Kis work was always thorough and ac+.:lrr"ite: Mr Ki[gcur's understanding of generally accepted accounting principta #1GrAP) and geneirally accepted auditing standards (GAAS) are very strong and this allows us to be in odmplianoe with our orenfors anal firtancial fn statements irecCrtir .. Mr. Killgow-'s also understands our indi_str i and has ti.f.Q vekpad Gnte-rn4 l contrc s with management for staff to follow which _nsures smooth-c-;erations and �:tream'ine processeck Overall, Marion i a very consctrn tous and focus. contractor. I stronGly believe he has. what it takes to make an efficianiL auditor for the City of M avail If you need further a:ssista r;Ye, please contact me as 05; 755 5502 or ar„, _mil at therna girt .w'errccks_org. Rt-spect I1v, !r 1 rrM s The Campbell Executive fl rectcc "Ca d 1415V,,3° 'ieLre r.-; EL SSISe 756,..:5,547.2/Fax Jr 2.4-?.i7-Z?71 14.4-Ft.3rfrAxrcy em:Su., gr linpr:a:irlif w Math-Cite C th a d • REFERENCE a..; D E t *A4 1anu.J r?14, 2015 Miriam Garvio,.CPPB 1700 C nventiOn artec Drive.,3rd f-o r •iarsti Reach,Frorida 33239 Dar Mr. CCt Viso, a ;',0pc..ey to write this,letter of rL'commr nd,3T~1on for oUE external auditof S Kikour end As.'}c.d:3tes, and for the.audit partner Mr. Marton KM:purr CPA,M=FG,CGMA for their continued excellent work ethic and tiirneEiness cif reK.Irting the results of our audited ed fi uncial slat=•meats gnu_tax return,form Eno fcr the past two yews. The e1u iditcr Mr.Kil-goio has been ve.y proEffe{,sionaI•in the manner in ',,fhich'hfs team and 010 tai itrnbcrss work towards milt uctr the frnarcia.ls statement audit and tax return, Earth year, K;lgo:ur&r1510 idtus presencts the financial re-port and tax return to the Finance Curimn-iitt.,ee and the Board of Directors, xiFg jr and Assodte s, e-ngaged this year towards the completion.of Mien-il CiZ&r•erir s .june 30, 201.5 audited d fia,ncial statements a nd'tax form!90.I recommend Kilgc1u°r and Assocaatt_,ILC. to be your next indepencr_iit external e udIt.tii:. •/ -.14) 1 t Cecilia Gutierrs',z.3 bety Presjerrt&CEO 5400 NW 22nd Avenue,4t Floor,Muni,ni, Fa 33142 P 305.63E2227 i_mi i veko APPENDIX E AFFINITY INS SRWS INC/ / L:301 WOObs PARIC MTV!, CLINTON NY 13325 City of iiaccd. Beach 7i7O0 CONVFN7TON CENTER DR ET 3 1.47 AM.!. BEACH ET i 39 ACORD 25 f2014101) _ - - APPEN IX E INSURANCE '._i E. 1 4 T.r'rL48id7,,r,!.� p CERTIFICATE LIABILITY _T THIS CERT1FicATELs lSwlllED AS A MATTER OF INFORM AT=ONLY AND CONFERS MO RIQ[I T S UPON THE CERTIFICATE h}OLL ER TK1S CERTIFICATE DOES MOT AFFZRNIATP/ELY OR NEGATIVELY AMEND,EXTEND OR ALTER THE COVERAGE AFFORDED'BY THE POUC ES BELOW_ THIS CERTEFICATE OF INSURANCE DOES NOT ONSTTTUTE A CONTRACT BETWEEN TI-E tESUING DIS11REES).AUFkORRI D FI PRES. NTA.TTV'E OR PRGlI RXER,AND THE CERTIFICATE HULLER. IMPORTANT;I;the cerzificata holder ilp'an ADDITIONAL INSURED,the ofi y ies)rnuS:t kte e idore*d. In SUE ROGATIQNIS WAIVED,s-v'tiect to tha terms and casnditioes of the KG's t y,rerttirt policies may require Sal er ascment. A it tterrent co this cortif&site C101118 tit coder rights.to she certificate homer in Eau of such csida,rsre 1g). :t,!. 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'-` ( AUTOS c �A117.7.T., { j i !� 1=ti 1-17,'1`1-1.1; ,!.1:1./1:i/2011. i s i. i 7,,,'::,,f)I::, =i Y®,v e},7',Y`aa earx+s9rsi �y l II LrraRri E.11.U.AB u::CLJa -' L.ar:3 I :•v.8.iS"trBf.F E=XCESS Li'us I 'L4:� Y.Ul[►_ I: I ,.+'��tllt_.4 7L t$. __ t1- +pz,� :in L .1ND.=kYiut'.Sm.uikc.+;IT i { ' 1(�r. aZ 1 l', i �+ I'e,Y.,!441 -�,r,WEALt.:Wra},vo_ TOM �- z �' Z :Jf f1 f:'ka�� r,rir.su�! r,�ar.K:xj=ter 1 L+ZIt).fflSf=r�T r ! r L•H WastAtatry it,AT 1 1 I 3 . 7 :. ..- ,j:q: 0:.'1.11:•'1:11 i i:,i f?;- ,:0 2.i7i, -._u-ai�5_ aJPt:'ti•... l CI 00 r 0!_I I if"1....diSSEL2Ttei Lirmr OESC RPTICN.L8=1184r7A.Tti.4•t:G,;;a __ M `•^�0k ?1d1i i 015 n, L __ a-.3ra 7LLFV 7.i.7�7 4t,`LaCA.7CAU 1 iYL .... 4,a_t.+ fJ 1fr e�tUd -r .�n°s9 izhr ��swp W esxr�H more ah* i! iys c$ l' t r 1e• DSP.. e.�.'IC� 7 '. _1�:y:±_ !T.?t:`.s cs':' . I J�?1".�`..c1-:1• '1'_='t__if-,_t t137rdc -.� c3 t'. {!oi�i:iiU :311. '1 ,J i:!6.•r.f i•.I . s_ _r:e f_i•l _!1"_`.!J L a�i I ` Coy...? r r, r a�..i+:S - r•' �' 1 f -r�� Z�.�� Fa _,:iL:iL•�,�� f.. C:�lc_:'i�i `i_'•J this :::,,{.r 1 i cl y. CERTIFICATE I{OLPER _ _. CAt10ELLA 1 IO4 _ 8)=-01-1-G'ANY 01 THE-t.GMF t: SC.F IEEL'.P OLO ES gE C1&NC;1-±L,=:^1 BEFORE THE EXF Pi.TION DATE THEREOF.Nome Wit 1 LIE -1 _RE C•It l AC(::i)RDA t CE V, -i THE POLICY .Rc.,vIF,,=~INt5. : 1 t•t. of .1 3 1-n 1 T3Cadi .3L'r iagG 0 y7.-PR'SIFT i A TIV_ 1700, c ON'�EN?'?OiN CENTER DR FL _ '' '"z''-T - --■..............■-J I 0 t9S&,2014 ACORO CORPORATIONS.All rights reserved, ACO!RD 25(2J14101). The AGORA+name and logo are registered marks of AC-ORD REQUEST FOR QUOTATION(RFQ) Appendix F 2015-043-ING AUDITS OF Resort Taxes. Contractor: Madon KiFgour,CPA,CF:- KHqcur&Associates-,•1_,LC 16201 SW 95"Avenue. Mi-ami Florida 33.157 1:11,1171Ct ri Mil!. t As of todaVs!tate there are no conflict of iritrest with the City o Miami Beach, FL ECLUZ:ST FOR Quotation (R.Fai Appendix G 2015-043-WG AUDITS OF Resort Taxes Contractor: Marlon 1(HE:our, CPA, CE Vigour&Associates, LLC 16201 SW 95°'Avenue Miami Florida 33157 i rig a tio iiri tn the pt five (5)years Mo litigation or regulatory action has been filed against rilgour&Associates, LLC or M.r. Marlon J. KilgOilf,CFA,CFE. REQUEST FOR QUOTATION (11F-Q) Appendix H 2015-043-WG AUDITS OF Resort Taxes Contractor: Marion Kii,go;ur„CPA,CFE Kilgour&Assodates, LLC 16201 SW 95th Alfa nue Miami Flortda 33157 Ve dor Cfurrr_lic,!(fin Co.17 o n In the past five(5)years Mr. Kip:Jur.,CPA,CFE or Kilsour&Associates; LLC has not contributed to the campaign either directly or indirectii to any candidate who has been.elected to the office of Mayor or City Cornmissioner for the City of Miami Beach. - - _ P.EQUEST FOR QUOTATION(R APPENDN I 2015-048-WG AUDITS OF Resort Taxes Contractor: Marf,on Kilgoor,CPA,CFE Killgour&Associatas, LLC 16201 SW 95h Avenue Miami Florida 33157 Cri.;'4-hf BliSineS • Et h ic:7 Mr. Kilgour,CPA,CFE and Kilgour&Associates., LLC will adapt, as required in the ordinancc.., the City of Miami Beach Code of Ethics. A150, piiase find below Kitgour&A.ss7ciiates efuarity Control Document that also include the firm and staff RELEVANT ETHICAL REQ1)IREMENTS. KiEgour&Associates LLC - - A,ppertdix I Kligour & Associates, L Quality C Document My Qua rty Ontrol polities and procedures.for I six elerrt nts of quality control are presented below. It is my policy to flaw ell applicable af'condRionail and PrE,:swmptively mandatary requirements of SACS NO_ 8, A Firm's Sy tam of Quality C,on f'. as evidenced'by the poticies and procedure 1 nin this quality c n rcJ document. It is also my policy to ad'her'e to all applicable unconditional and presurriptvely mandatory requirements of other- reI'.ie giant professional s:tandas ds. `I ne human resources CC activities of assigning teams to engagements; recruitment and hiring; and performance evaluations, compensation, 'arid advancement are not applicable to my practice. LEADERSHIP RESPONSIBILITIES IES FOR QUALITY WITHIN'THE FIRM I assume respor sibiiity for the firnfs system of quality ocotroi and d_sijn the system to (1)emphasize the. importance of performing. work that complies with professional standards and applicable legal and regulatory requirements and X2) issue report that are appropriate in tha circumstances_ I ensure c;.11pliance with this policy by implementing the following procedures: 1) [dedicae sufficient and su:itatt_re-_cur fe,to the firms,qua*control:sys n-o and quality and identify develop, and irnpternent he necessary DC policies and pr^.,oedures based upon my -comprehensive-cornpreh.ensive understandi.np of SiCt,C$ NG a, 2i I continually evaluate client relations,raos and engagements to ensure that ixirnmerolal considerations do not override the objectivies of the quality ocntrcb system.. 3) At least annually, my leadership responsibilities for quality within the firm. policy and procedures are reviewed to determine if they are appropriate and c pert ng-effecEvely. See the MONITORING section of this document f r further inform t n. RELEVANT ETHICAL REQUIREMENTS It is my policy to be familiar wt.' and follow relevant ethical requirements of the AIGPA, contained in the Code of P fessi na C,nnd-ix, the State of Florida Board of Accountanc y, and the State of Florida CPA. Society in penorming my professional a esp nsib.ilffes. Furthermore, it is m pram; that_ for engagements subject to Gove,rnment Auditing St St0i7datris and other applicable regulatory agenci , I be familiar with and adhere to the relevant ethical requirements included in those sta-ndards, including any that may be more restrirrtite. Additonelly, when I encounter situations that raise pot ntai independence treats, but such situations asc not specifically addressed by th independence rules of .the AICPA Code . r Professfona,i Concu t.the situation ell be Evaluated by referring,to the Canceptuai Framework for 4 CPAi Linde ae de e Standards and applying professionai judgment to determine whether an independence breach exists_ I take appropriate action.to eliminate threats to independence or mitigate them to an acceptable level by applying safeguards. If effective e sareguards cannot be applied, I will withdraw from the engagement or take other ,jorrective actions as appropriate to eliminate the breach. 1 ensure corw:ptle:n with this policy by impier'rmenuing the following procedures: 1) l t eve access to the relevant ethical requirements to which I am subject and l maintain rimy familiarity with s,uch requirements. 2) I take ethics training at least once a year required by the State of Florida.Board of Accountancy. 3) Certain relevant ethical requirements are addressed by procedures within the work programs arid standard forms in the accounting and.auditing manuals:that I use. Such procedures.: Appendix I a,r Determine com.pziance with relevant ethical requirement on each new and recurring client as part of the acceptance and continuance de~ i gin, b) Consider unpaid fees. c) Annually confirm the .ndependencc of another e c-ountarat performing work.on a group audit or;a segment of a review or attestation engagement. d) Identify non-attest services performed for attest ser. ^e clients and determine if he sera cs;s threaten independence with respk,ect to that client. M ere appli ble, this includes determining i ii*whether such h;n-atie t (non-midi) services mpar ndepEnderce under the independence rules in Gg vrinurraof A udifir g Standards. e) Consider whether actual or threatened Irbgation has an effect on the firm's independence wiel (usPact to the c tien.t. f) Determine whether I am independent of the finandal reporting entity, is I ern engaged as the group auditor to report cin the.basic financial statements of the financial reporting entity:. g} Consider whether P was party to a o operative arrangers€nt with a client that was material to me or the client. 4: If a potential' ti'hreat to independence, is identified, I accumulate relevant. information so I- can (a) determine whether independence requirements are satisfied, (b)F take app-rpriaa.e action to address identified threats to independence,nce, e.nd (c) maintain current independence informaton. For clients of whom I. am not independent, only ccmpiFa ri serv'ioss are performed, end I disclose the lack of independence in my co :ntar. 's compilation reports for those dient- , 5), I"document my resofutior i elf all relevant ethical requirements matters and fife the documentation it the client's permanent vie,ciik-piper fits. . 6). At least annua ly, my relevant ethical fe-quiternef'it7 policy and prateduies area reviewed to determine it they ate apt ruriete and.operatillig effectively. See the MONITORING section of this document for further inky r- i in, ACCEPTANCE AND CONTINUANCE OF CLIENT RELATIONSHIP'S AND SPECIFIC ENGAGEMENTS It is my policy that for aHI compilation,nation., revieww, audit. and aVestation ,eng g arnen:t5, I evaluate the accartibility of the client and the engagement before agreeing to pro vide professional ser'i ides..I will aocept and cwitirue only client relationships and specific engagements when. ! have determined that 1 have the r qu site competence.and Capabilities(including adequate time and resources)to perform the engagement and c n comply with Iegat and relevant ethical requirements. Additionally, .1 wilfl only undertake or continue relationships and engager n ants when I have considered the integrity of the client and do not obtain information indicating that the client lacks integrity. 1 unsure t 3rinpliarice with this policy by irplerrnerltino the fork=,.ping procedures: 1) For each pr�spectv'e dent that requests fog the first time a compilation, review, audit or attestation service, I complete an engagement accedence form. 2) For existing attest annually revie, the firm's client list and reevaluate the acceptability of each, client and engagement Furthermore,.the erigagement work programs that I use(as documented in the engagement performance QC element of the fm 's QC document) contain steps requiring the malsideraton of whether I should t=:iscoritinue providing all or certain services to a client 3) I d'ocument how issues ider 1if ed during the acceptance arid. continuance preocess, it any, were olrert me and r=.w f' so that I decided to a cep4 or continue the client roletion&hcp or specific en}gagernant. Such documentation imcludes discussion of significant issues.consultations, eorK lusicns, and the basis for the,cronclUsns, 4) tf situations scour after the corn nencement of an engagement and voihile work is in.process that indicate sheciad consider witidrawing acorn the ergagernen,, I consider whether there are any professional,. regulatory,. or dal:responsibilities for me to remain asavciated with the client and the engagement or to report the withdrawal l to regulatory autheirit es. In addition, I cr._n:eider whether withdrawing frvrn the Appendix I -en gement cr iscontinuing the client relatarship is appropriate. Si rrf^m nt iss ues. consultations, conclusions, and the basis for the conclusions are documented Mier withdrawal from an engagement cr from both the engagement and tho ctie nt r_latcnsil iT occurs. 5) I an, responsible for ensuring that an encggement letter is obtained for each client. The engagement a r dc.cuments my. understanding. with the client regarding the nature, scope, and I'Amttatons of the services to be performed, as well as my role as engeoerrant partner. 6) If I discover.a.potential conflict of interest during th.e acceptan and continuance decision, I determine whether it is appropriate to accept or continue the erigagerr nr▪ :. If the engagement gement 15 accepted: or continued, U e ethicai requirements under.JCPA I n erpretation No. 102-2, Conflict of Tlerust. under Rule t C2. I,rfegr °and Ob tiv ty, are o . sid'er ed, including whether a confict of intehast that might be paiceived as impairing obj ectivity was disclosed arid consented to by the oFent or other appropr€ata patties. 7) At least anrrua4Iy, my acceptance and cr.mtnuance c-f client yelatior hipp and specific engagements policy and procedures are.reviewed to determine if they are approprate and operating effectively. See the MCN!TORii NG section of this document for further in.form:aii▪n.. HUMAN RESOURCE. Overall It is wry intent to 54 2creed in the mar!ketpkacc by possessing competence, Capabilities, and commitment trr ethic principles to assure that engagements I perform are in accordance with professional standards and applicable regal and regulatory requirements and treat appropriate reports are issued in the circumstances. The acti(ties of my human resources QC system fora soie pract4tioner with no professi,orsal off incttude- • Determining competencies and capabilities. • Professional development. Policie=s and procedures for these activities are described- bei0W. At least annually, my human re~c4ur e pdic es and procedures are reviewed to de.ermiine if they are appropriate and operating effectively. See the MONITORING section cf this.dccu.rrnErrt for fun ter information_ Determining Competencies and Capabilities It is mill poi'icy to pcssess the requisile competencies ark oapabii ties to perform accounting, auditing,. and attestation engagernenm. ensure cc4mpl-??ance with this policy by, irnplen"e;nhnc.the following rccadlures: 1) Periodically, I assess the competencies and capabirrties that I shout poets in, order to perform accounting, auditing, and. attestation engagements and ensure that engagements are performed in accordance with. professional standards arid applicable legal and regulatory requirements, and arpr;,priate reports.are issued in the circurrstanccs. i annually review my peffa rma c, (by means of self-asses n enN and pe'r evaluation) and my competencies and c"c pabili os. I compare the competencies and capability I possess to the r equirerme.nts of. my curent and prospective engagements to determine. 'whether- I should continue to parfpr„ those current engagements ar to pursue.a prospective engacernarrt. This assessment includes my a) Understanding of the role!of the final's QC system and the. Cade of Professional Coo'r:h _ b) Understanding of the service to be perforrne.d. c) Technical proficiency. d,I Farnilfar'ity with the ir'Qd uetcies.that l serve. e) Professional judgment. f) Understanding of the organization's information nation technology systems. 2) I decide. whether any changes. should be made an any specific o mpetencies or capabilities must . poss. Appendix. Professional Development It is my poticy tc comply with the contnuing prcfesz,•-s-c€nal dur..atior: requirements of the AICPA, ,die Stag f Florda Board of Accountancy.the U.S_G vern.merrt Accountabi ib,4 Office,and other regulatory agencies, if applia able, and to mainta n an adequate awaferi►? and understanding ef current developments in professional standards. t ensure coy iplrance with this poliic1J by implementing the following procedures: 1) i obtain the mi:nirnum number of CPE. required each yeaT by the Florida Sate Soard of'Aocountancy ter, alternatively, meet the CPE requirements of tie r IICP'Aj in programs that qualify for credit under the CPE rules that govern practiAce. If applicable. in each two-yea..reporting periled, 24 of my CPE hours ale Obt ained in subjects direcd°y related to the coverrar ent environment. government auditing, or the s.pectfic or unique environment in which the audited entity operates.. 2) l main in appropriate CPE decumentaicn for the most recent five years. :3) 0 maintain a cUrr.nt library and keep abreast_ cif imparte-it news about new or emerging changes,nges in pnifessioral literature..or business a0jvity. ENGAGEMENT PERPORMA CE Overall: Engagement performance encompasses many aspects of performing e^Ii encagera Ien t, rrcirri the i:nitia I planning stages to the issuance of the repon and assen~th yr of the work-p-pets. Additicrialty, it is not uncommon lion toy occasionally encoun er diffcu it or ocntentous issues that result in `fie need for conspultation or that create differ=noes cf i i ri. i believe in a s eng quality C-3ri'zi system and support engagement quality control review. While all of the activides are part of the engagement perr7Ormance=etesner t of the QC system, t hav+e chosen differentiate certain activities within this section.of the CC document for ease of understanding. The activities a;e:segregated as folloNsys: • Engagement pa'r arrnarce and documentation. Engagement qualit y control review_ • C.cci ilt lion and differences of opinion. Peticios and procedures dur.es for eacil of those a_ctivites of engagement performance are. describe below. At least annually, my engagement performance policies and procedures are reviewed trr.%determine if they are appropriate and operating effectively. See the MONITORING SaCtr2.41 inf this document frx further information. Engagement Performance and Documentation 1" iS my policy that all compilaton. review, audit, and attestation engagements be property planned, performed, documented, and reputed or communicated in accordance with the requirements of professional standard's, applicable legal and regulatory requirements, and the firm.. In this if elard, my, engagement perfcrn-ance quart/ oon irct (QC) steps -are documented in the firms er,;agernent performance bridging docismnents. fl have adopted and integrated within my quality contrail: system the use of PPC acocunting and auditing manuals and practice aids, as more ful'y ±eecrtbed in the er gager ant.performance-;bridging documents. 1, maintain separate.rte bridging documents for audit, attestation,. and opinpilai ion and review services. Those bridging dcpu:merrts are attached to this document at beginning::f each engagement Ate. The use of such bridging documents facilitates. consistency in the quality of engagement perft rrnar4ce and application of engagement procedures_ This QC document the PPC manuals, and any doer practice aids used by me are intended solely to assist in achieving cornptianoe with professional standards. ardir igly, nothing within this QC document should be mnstued as 1) requiring a higher level of performance or dccunnentaton than the minimum specifically required by my.QC.policies and proceduzes, or(2) overriding the exercise of my professional judgment. Appendix I Engagement Quality Control Review It is my policy to evaluate all rarg.agerr ante ag ndt criteria established by the firm to determine whether an ergagementquality control review should be performe d and to have are e.ngag went quality control review performed ned for all engagements that meet those criteria. Engeoe.merit quality ocrrtrol reviews are comppL1d befcce the report is.release. I ensure compliance with this policy by implementing the following procedures: 1;I I. establish h ,rite-ia for performance- of an encagement quality control review (EQCR) for each major service, provide (i.e., oPrnpilaton, review,. audit, and attestation engagements). I periodically 9vviljate and make changes to the EQCR criteria as needed tr¢3ed on chances in the structure and nature of my practice. All engagements are evaluated against the established criteria, An engagement quality control review is performed o ed for of engagements that met the estabIi hed criteria, 2',I Based on the current composition of rnry accounting arid auditing- pE ctce, I have concluded that engagement ualfii control review should be performed far all Not for Profit engagements. The performance of engagement quality control review is approprtateiy documented. 3) I coritract wEth a suitably qualified external individual b perform the e er gage mie nt quality control review. The ertgaoemerrt quality control reviewer perfor ms. and daCILIETientS review procedures require d by professional standards. Consultation and Differences of Opinion It is my Policy to refer to.aut torita e literature and other sc rces w ten appiopb iata and tie Seek consaaton on a =imely basis, within CI outside the ftrrn, whenever differences of opinion occur or uncertainty exis$e. kre ardiing a technic-al issue_I ensure compliance a wiih this polky by implementing the following procedures:. 1) C maintain an adequate,and ups-toy-date reference library that includes,rnaterWs related to clients served and that I consult in n iy research of technical issues.. 2). Before using an outside individual, including non-accrAiritinc ar non-auditing specialists, I evaluate whether the external provider is qualified for the specific purpose of the consultation.. rail relevant facts are cfavided to those.consyulted so they mn•understand the rsafure and scope of the consultation. 3 i I sufficiently document it the work papers all technical research and other matters relating to differences of opinions and consultations a-5 required by professional standards. .all consuita. c4 s.invervimg difficult or -Contentious issues are agreed upon by both the irtdMd;ual! 6nsurted and .me.. Consultations and differences of opinion are sp..ocienf y documented,, including the original issue, the re-ults of the technical research, or consultation, t-ie resolution. of the differenoe of opinion or consultat A and the basis for Whose decisions, and the impl"ernenta cn of the conclusions reached. 4) 1 do not release the repot until arty tifference of opinion 1.1s resolved.. MONITORING It is my policy to monitor the quality control system on .a:nn ongoing bps provide reasonable assurance that the policies and procedures I have established for Bach of the•elements of qualify control are relevant, adequate,, and operating effectively. Monitotir-ig .activities include engagement quality control revi$w (ECCR), inspection, and post iszuance rev i w. EQCP, perfumed prier to complete(' of the engagements, assists in providing ongoing consideration and,P.vaivalitin of my QC system_ The policies and procedures relating to EQ.CR.are addressed in the ENGA ENTENT PERFORMANCE section of this QC Occurrent. The retrospective monitoring actvities performed relate to in .pe ctiot and post issuance review(=Electively refer: d to as irsuecfonfrev ew) and are tl-a prirnary actiities addressed in those rrocoitoring policies and procev`urez, As an Integral part of the,monitoring process, fnspectordreview procedures are performed on all elements c;f my quta.I4 control system at least annually to determine whether I have complied with profess anal standards, applicable legal and regUlatory requirements., and the system."s stated quality onl c4 potties and procedures. I ensure compliance with this policy by implementing the following procedures: `I) least anrtualty, I assess my corn pf iance with my quality control system. The monitoring mess is planned, performed, and documented using the appropriate monitoring checklist found. in the practice Appendix 1 aid s,ection. f PP 's C.3u.icfe to Quality Cortro1 as a work, program. The rmoniitorino procedures Enclude review of administrative records so a.ssess gem piianoe relating to QC elernerr other than engagement perfor mar oe. 2) At the conclusion cf the d nscect c nirev iew. [ identify and surnrna tae the deficiencies need for each engagement reviewed. I consider whet ier any deficiencies doted may affect ether audit engagements, 3 r F take COMaCtive resulting from my evaiivation of the deficiencies noted during monitoring procedures. 4) If monitoring procedures indicate that required engagen.oint procedures were not perfci•-med or that an issued report is inappropriate, I determine. what further actions are needed to comply with relevant profession-al standards and applicable.[egal and regulatory requirements. 5) At lean annually, I pre.care a formal monitoring report.This annual monitoring communication provides a desuiptian of a) the monitoring procedures. performed. (b) the conclusions reached from such procedures, and it.c} any systemic, rep el ve, or other significant deficiencies noted and the =tredivF actions taken to resolve them. I consider whether any deficiencies noted in the report may.aifct aunt engagements. 5_) In addition,the zsrr: is subject every three years to a: peer review ins accordance with to recju:iremeni of the AICPA. and the State of Florida Board of ;A.ccount ncy_ am re-sponsibte for scheduling and coordinating that review_ I elect to have my peer review cciurrt aZ the inspection for each real in which: a peer teview is performed. The internal.inspectiordre: w results (including those specific to the foam's governmental audit engagements and,ERI.SA ernployee benefit plan audit engagements selected for innsppoctloratrev 9-w) and annual monitoring cof7 municatiori are made available to the firm's peer reliiew. Want 7) Based on my annua& inspectc<r review. the annual monitoring communication, and my- ongoing monitoring gyring of the system aind, when applicable, the re u[ts of the firm's peer review, I deter-nine any corrective actions that should be pursued to improve, amend, or revise the CC syateEm.. 8) I appropriately}' investigate, respond to, and document ,corp,aints and allegations -against the firm. I involve legal-counsel if necessary.. 9) I document the performance of each element of my QC system on an ongoing tcsi as livell as in conjuncton with documenting the monitoring g of the system. I iretain monitori,ng documentation: evidencing the operation of my OC po'icies and procedures fora time sufficient to allow peer reviewers to evaluate compliance with way'systaen cl quality control_ eal ..' 1' ' r. r'', /• . il'-', r—' I."' 4j2-.''-'7•7 ' ';', ; ' :, ' P__•2‘, c , ,I,' ' V—‘,:', ;-- I' `, !i [ ■ ii I: 1: t j1 I r r . _ 9 adsay Kilgour & Associates,LLC , . r.. _ � ;�- ?,l y t (C ,, , .., . s Certified Public Accountants & Business Advisors ;, Y 1 J i s ili I•:: il, ._____,________ '0 j l∎; : ,' 7.----7 1 ,, - . I:1 # 1„a• 1t if I +,"� �+ ;; �` i , 4� �� 1 ,., �' ;., ri t a' � 't, .fi t U i___-_-_' _i l a.-i,;. - 14 k_ 1i 1 V:441..._ ii ,t jiL.4,,, 11 ir_ii, i,i , ', '1- ti • I a is 4. I,i , ial 1 I l ` , ii, iii rte,. , , 11 ,l 1 • r � . L ' � ' N - i te _ ,. 1 1i; 11',.; PROPOSAL TO PROVIDE RESORT TAX SERVICES iil, For RFQ 2015-043—WG i; SUBMITTED BY: .; KILGOUR &ASSOCIATES, LLC 11,, - MARLON J. KILOUR,CPA, CFE, CGMA .. Direct. 305-793-1772 - 1. Email: marlon @kilgourcpa.com i; a " x: ,.1 ;;, r ia -_.. ..-- ,..,...,.....,-1:1,..n .,4'—„r.''{r.,1 • 1 „ ' ,1 Address: 16201 SW 95 Avenue Suite 100—C Miami FL33157 t ==. •� - . _ r 1 i A PROUD MEMBER OF ,�l`mbt�rsoj _ ACFE � s 1 -� ,- r • ASSOCIATE MEMBER 1;4 '-E a�¢h� I}: " 1 E W71 1-- --3: _.-7M11111 A 11 C Florida Institute of Certified Public Accountants r ••t t3. ' as i alt a• Ifa. January 15, 2015 Mr. William Garviso, CPPB Procurement Department City of Miami Beach, City Hall Procurement Department, Third Floor 1700 Convention Center Drive Miami Beach, FL 33139 Dear Members of the Evaluation Committee: It is an esteemed privilege to have the opportunity to respond to your request for quotation (RFQ) 2015- 043-WG to provide audit of resort tax services to the City of Miami Beach. The City of Miami Beach needs an accounting firm that can resolutely understand and execute its goals and objectives. Our firm is committed to client service excellence towards executing and delivering world class audit and sales resort tax services. As such, we are confident that our enclosed response to the City of Miami Beach RFQ will demonstrate with assurance that Kilgour & Associates (K&A) is uniquely qualified to serve in the capacity of auditor for the City of Miami Beach. With over seventeen (17) years of experience in the Accounting and Financial Industry, Kilgour & Associates has demonstrated its ability to successfully perform audit services within specified schedules and deadlines with high levels of satisfaction. Our professionals will sustain our winning track record with the City of Miami Beach under the leadership of audit partner, Marlon Kilgour, CPA, CFE, CG MA. Our team of professionals is distinguished by the use of proven cutting edge technology towards providing service excellence to our for-profit and not-for-profit clients for audit and tax services. We utilize a paperless document system for all audits, tax and assurance services giving our team the flexibility they need to meet our clients' strategic goals. Our team uses Thompson Reuters Audit, tax and Accounting software, similar to software used by the Big 4 and other top CPA firms in the USA. Kilgour & Associates, LLC Paget We pledge that no other firm can match against our many years and pervasive experiences combined with our highly motivated team to deliver world class independent audit services. With motivation and commitment, we are ready to begin City of Miami Beach's engagement for Sales Resort Taxes! We hope the enclosed credentials and our broad experiences satisfactorily illustrate similar audit and sales resort tax services performed. Should you have any questions or concerns about this proposal, please do not hesitate to contact us directly via phone or email. Should you so desire, I would be happy to meet with you to discuss our proposal in greater detail. Sincerely, MARLON J. KILGOUR, CPA, CFE, CGMA Direct: 305 1793 1 1772 E-fax: 305 1 422 1 5900 Office: 305 1 233 1 7900 Email: marlon @kilgourcpa.com New address: 16201 SW 95TH Avenue Suite 100-C Miami Florida, 33157 Kilgour & Associates, LLC Page3 Table of Contents TAB 1.0- COVER LETTER 1 TAB 1.0: EXECUTIVE SUMMARY 5 TAB 1.2: PROPOSAL CERTIFICATION, QUESTIONNAIRE & REQUIREMENTS 6 TAB 1.3: MINIMUM QUALIFICATION REQUIREMENTS 7 TAB 2.0: EXPERIENCE & QUALIFICATIONS 10 TAB 2.1: QUALIFICATIONS OF PROPOSING FIRM 10 TAB 2.1: EVIDENCE OF SIMILAR EXPERIENCE 11 TAB 2.2: ORGANIZATIONAL CHART OF ALL PERSONNEL AND CONSULTANTS 15 TAB 2.2: ROLES OF TEAM MEMBERS 16 Tab 2.2: Qualifications of Proposing Team 22 Qualifications of Proposing Team Members 22 RESUME OF MARLON KILGOUR, CPA, CFE,CGMA 23 RESUME OF RAMSES ISMAEL,CPA 26 RESUME OF CLAUDIA GALECIO 28 RESUME OF CRYSTAL ADENAIKE, BA 30 APPENDICES APPENDIX A Proposal Certification, Questionnaire & Requirements Affidavit APPENDIX B Not Applicable APPENDIX C.1.1.a Registered to do business in the State of Florida APPENDIX C.1.1.b Three (3)years experience listed in main body pages 7&8 APPENDIX C.1.1.c Maintain permanent office in Miami Dade County REFERENCE D Reference Letters APPENDIX E Insurance Requirements APPENDIX F Conflict of Interest APPENDIX G Litigation History APPENDIX H Vendor campaign contributions APPENDIX I Code of Business Ethics Kilgour & Associates, LLC Page4 TAB 1.0: EXECUTIVE SUMMARY The City of Miami Beach's (the City) resort tax is one of five major funding sources to generate revenue for the City. As such, the City should not take a risk on hiring inexperienced auditors for such an important task as outlined in the Request for Quotation (RFQ) scope of services. The proposed scope of auditing resort tax businesses plays a major role in helping to ensure the financial health of the City. Also, the proposed scope demonstrates the City's commitment to sound revenue management. To continue building upon our success, we are proposing a client service team member that has served the City well. This member is engagement partner Marlon J. Kilgour, CPA, CFE, CGMA. Background The Internal Audit Division's goal is to audit the several businesses consisting of hotels, restaurants, nightclubs, and bars at least once every four to five years. Other accounts represents apartments having less risk are audited much less frequently. Understanding of needs The City of Miami Beach is anticipating assistance from independent CPA firms in meeting their goal. Scope of Services Kilgour & Associates understands the scope of services shall be performed by one or more qualified CPA Firm of auditing services. The scope includes conducting audits on businesses registered with the City of Miami Beach for collecting resort taxes. Why Choose Kilgour &Associates, LLC We are a small firm that likes to be intimately connected to our clients. We utilize today's technology, like successful big firms, to deliver world class customer service and product deliverables. Mr. Kilgour understands that the City needs to have the Resort tax audits done in a timely manner to meet its internal quotas per reporting period and we are in a position to meet and exceed the City of Miami Beach expectations. Also, as a smaller firm, the billing rates for this project meet our firm's economic engagement rates. Kilgour & Associates, LLC Pages TAB 1.2 PROPOSAL CERTIFICATION, QUESTIONNAIRE & REQUIREMENTS See attached Appendix A completed and executed. Kilgour & Associates, LLC Page6 • TAB 1.3: MINIMUM QUALIFICATION REQUIREMENTS C1.1- Minimum.Requirements for Resort Tax Audits C 1.1 A-See Appendix C1.1.A C:1.1.B—See below • C 1.1C- See Appendix C1.1.0 C.1.2:—Project Specifications for Resort Tax Audit—Kilgour and Associates will comply with the City of Miami Beath Audit programs and procedures. Mr. Marlon Kilgour, CPA, CFE is the principal of Kilgour and Associates, LLC and has a team of three (3) professional auditors who would be responsible for executing the Audits of Resort Taxes for the City of Miami Beach. He had extensive work experience as a Senior Auditor at Sharpton, Brunson & Company, P.A., a local CPA firm in Miami-Dade for a period of four(4) years (March 2007— May 2011) where he garnered the necessary skill set and experience to successfully perform Resort tax audits for the City of Miami Beach. During his time at Sharpton, Brunson & Company P.A, was the key field contact person who would go to the City of Miami Beach Internal Audit Division team to pick up the list of all clients to be audited by the CPA firm. He initially was responsible for performing all the steps that would include initial contact with the client, sending out Notification Letters after they were signed by the Partner, performing site audits and completing the reports to be reviewed and signed off by the partner. He has followed the City of Miami Beach's audit programs and procedures, for the Monthly Accounts- Hotels & Restaurants & Bars and the Annual Accounts-Apartments for all audits completed He later held a supervisory role when other team staff was available and would walk the team through the process of auditing a sales resort tax auditee. On completion of fieldwork and reports by team members, Mr. Kilgour thoroughly reviewed the work with team staff and made any necessary corrections prior to final partner review and sign off. He was also responsible for directly interacting with the City of Miami Beach staff, which included face to face meetings to address any issues or questions when the team required relevant assistance. Mr. Kilgour, CPA, CFE, is currently the Principal of Kilgour & Associates, LLC and looks forward to Kilgour & Assoc iates, LLC Page7 working in his new capacity and is poised to work with the team at the City of Miami Beach on all resort taxes and continue to provide world class audit services that would meet and exceed the City of Miami Beach's expectation. The following list of clients per category (Apartments, Hotel, Restaurants) were worked on by Mr. Marlon Kilgour, CPA, CFE while he was an employee of the then City's contractor Sharpton, Brunson and Company, P.A. The information on this page as it relates to meeting the three (3) years of experience in audits of revenues for hotels, restaurants, nightclubs and apartments work done by Mr. Kilgour on pages 8 and 9 can also be verified by the City of Miami Beach Internal Audit, Mr. Sutter, CIA, while Mr. Kilgour was an employee at Sharpton, Brunson & Company, P.A. Restaurants el DM Hours to RT# Building address Hotel name Audited Complete Year Audit Completed 1430616 1443 Alton Road Bella Napoli Pizzeria 2/2005—5/2008 15 18-Sep-08 1653617 1700 James Avenue,Miami Beach FL 33139 Casa Tua 7/04—4/07 10 Aug-07 1656713 6542 Collins,Miami Beach,Florida 33141 Dairy Queen 7/04—2/07 7 Aug-07 1241316 1676 Collins Avenue,Miami Beach,Florida 33139 El Segundo Viajante 7/04—5/07 13 Aug-07 1547616 1311 Washington Avenue,Miami Beach,Florida 33139 Escopazzo 7/04—6/07 8 Aug-07 1711316 1000 South Point Drive,Miami Beach,Florida 33139 La Piaggia 7/04—6/07 13 Aug-07 1671716 1560 Collins,Miami Beach,Florida 33139 Liquor Lounge Cafe I/05—6/07 7 Aug-07 1674313 6958 Collins Avenue,Miami Beach,Florida 33141 Mini Market 69 6/05—5/07 13 Aug-07 1484812 217 71 Street,Miami Beach,Florida 33141 On the Rocks 7/04—4/07 12.5 Aug-07 1684613 1229 Lincoln Road,Miami Beach,Florida 33140 La Panizza 7/04—6/07 7.5 Aug-07 1547616 1351 Collins Avenue,Miami Beach,Florida 33139 Sushi Rock Café 7/04—6/07 8 Aug-07 1472416 407 Lincoln Road Da Leo Tratoria 9/04—3/08 13 Jul-08 1812813 1249 Washington Avenue Miami Beach 33139 Deco Pizza 9/06—4/08 10 Aug-08 1803212 841 Washington Avenue [ndra Lounge 5/06—4/08 12 Aug-08 1800111 1350 Collins Avenue La Maison Du Sud 4/06—5/08 8 Aug-08 1808916 1014 Lincoln Road QUATTRO 8/06—4/08 14 Aug-08 1782816 235 23rd Street MAMA V1EJA 10/06—5/2008 16 Aug-08 1549416 1022 Lincoln Road Balans Restaurant 01/06— 12/09 16 Apr-10 1836816 500 South Pointe,Miami Beach,Fl 33139 Cozy Bar Restaurant 10/08-04/10 10 Jul-10 1843716 920 Lincoln Road Eno's Wine Bar 12/08 — 12/09 9 Apr-10 1825716 915 Lincoln Road,Miami Beach,Fl 33139 Meat market Restaurant 12/08—05/10 9 Jul-10 1736616 959 West Avenue,Miami Beach,Fl 33139 Oliver Restaurant 01/06—12/09 14 Apr-10 1332213 1903 Collins Avenue,Miami Beach,Fl 33139 Ottoman Restaurant 01/06—12/09 12 Jul-10 1839813 1627 Collins Avenue,Miami Beach,Fl 33139 Pizza Bar,LLC 10/08—12/09 8 Sep-10 Kilgour & Associates, LLC Page8 Apartments Period Hours to RT# Building address Building name Audited complete Year Audit Completed 685-695 84th Street 1670501 685-695 84th Street,Miami Beach 33141 Apartments 05/04 — 04/07 8.0 Aug-07 Candace Park 1653801 1040 Euclid Avenue,Miami Beach 33139 Apartments 05/04 — 04/07 8.5 Aug-07 Candace Park 1345201 601-5 7th Street,Miami Beach,FL 33139 Apartments 05/04 — 04/07 8.0 Aug-07 CIMA Management, 1674401 1239 15th Street,Miami Beach 33139 Corp. 05/04 — 04/07 7.5 Jul-07 1040301 1040-50 Michigan Avenue,Miami Beach 33136 El Dora Apartments 05/04 — 04/07 8.5 Aug-07 1195201 1195 71 Street Miami Beach,FL 33141 Royal Palm Apartments 05/04 — 04/07 8.0 Sep-07 1295701 222 28`h Street,Miami Beach,FL 33140 Vista Del Apart. 05/04 — 04/07 7.5 Aug-07 Bougainville 1716601 240 85th Street,Miami Beach 33141 Apartments 4/03-04/08 8.5 1/0/1900 1472501 7911 Abbott Avenue,Miami Beach 33141 Gold Star Apartments 4/03-06/08 8.5 January-00 1743801 2220 Calais Apartments,Miami Beach,Florida 33139 Calais Apartments 4/07-4/09 5 January-00 5030 Pinetree Drive Abbott Avenue 1690801 Apartments 05/04—04/08 7 September-09 1731501 560 NE 57th Street,Miami,Fl 33137 Brompton Apartments 5/06—4/08 6 June-09 Kew Garden 1461801 1617 Michigan Avenue,Miami Beach,Florida 33139 Apartments 4/03—4/08 7 Jun-09 1 Period Hours to - . RT# Building address Hotel name Audited complete Year Audit Completed 1770511 1700 Collins Avenue,Miami Beach 33139 Casa Bell Toy 14,Inc. 07/04 — 06/07 14 5-Sep-07 1633917 944 Washington Avenue,Miami Beach,Florida Chelsea Hotel 07/04 —06/07 14 30-Aug-07 1649911 1414 Collins Avenue,Miami Beach 33139 Nassau Suite Hotel,Inc. 07/04 —04/07 16.5 Aug-07 1634911 1120 Collins Avenue Miami Beach,Florida 33139 Nash Hotel,Inc. 06/04—06/07 17 Sep-07 1443311 1350 Collins Avenue La Maison Du Sud LLC 12/04—5/08 6 Aug-08 Kilgour 8 Associates, LLC Page9 TAB 2.0: EXPERIENCE S QUALIFICATIONS ,TAB 2.1 QUALIFICATIONS OF PROPOSING FIRM. Audit ,Tax and Assurance Services Executives, financial managers, investors and board members are obligated to build confidence in public reporting of financial results and conditions. With the advent of the Sarbanes-Oxley Act and newly-defined SEC and AICPA standards, independence and transparency in financial reporting has never been more critical. Kilgour & Associates auditing and assurance services assist clients by providing statement audits, reviews, compilations, cost certifications, tax services, and bookkeeping services. Our work fully complies with the standards established by key regulatory agencies. We stay current with generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) and receive continuous training in audit, accounting, government and compliance issues. We are also active in professional associations. Services • Independent audits of financial statements & Submit Tax Form 990 • Review services • Payroll services • QuickBooks services • Bookkeeping services • Contractual compliance engagements • Agreed-upon procedure engagements • Regulatory and statutory compliance agreements • Internal Control evaluation • Compliance audits in accordance with OMB Circular A-133 • FAR compliance • HUD compliance audits Kilgour & Associates, LIC Page 10 STAB 2.1: EVIDENCE OF SIMILAR EXPERIENCE Urban League of Greater Miami, Inc., (Urban League) Mr. T. Willard Fair, CEO/ President Ms. Launita Gaiter, COONice President URBAN LEAGUE 8500 NW 25TH Avenue OF GREATER MIAMI, INC. Miami, Florida 33185 Tel : 305.696.6650 Email: twfair(a�bellsouth.net Email: rlgaiter(a�bellsouth.net Scope of Work: Financial Audit Year End June 30, 2011, 2012, 2013 & 2014 Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Each year Mr. Kilgour tests rent rolls for the following six properties: M & M Maison Apartments, Central City Apartments, Lakeview Apartments, Urban Courtyard, New Urban Buildings and Sugar Hill Apartments SEE ATTACHED IN REFERENCE D.1 LETTER OF REFERENCE James L. Knight Center, Inc. (JLKC)/ City of Miami Ms. Jackie Rowley- Director of Finance 400 S.E. Second Avenue Miami FL, 33131 Tel: 305 416 5975 C Email:jrowley(a�ilkc.com Scope of Work: Financial Audit Year End September 30, 2011, 2012, 2013 et 1U14 Total Revenue: $ 2.5 million Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. SEE ATTACHED IN REFERENCE D.2 LETTER OF REFERENCE Tested revenues for dollars received from Ticketmaster and Box Office. Auditor tested over 15 shows per year, which would account for all revenues and expenditures received by Entertainers, Promoters and Producers. This would be done through and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Kilgour & Associates, LLC Page 11 Non-Profit References- Continued THE BLACK ARCHIVES HISTORY AND RESEARCH FOUNDATION OF S.F, INC. (BAF) Mr. Timothy A. Barber 819 N.W 2nd Avenue, Miami, Florida 33136 . �.Q'`= Tel: 786.708.4610 " M.�•i Email: tbarber @theblackarchives.org '' Scope of Services: Financial Statements Year End ;LYOC (L9[I Average revenues - $ 12.7 M Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Test the remittance for state and federal taxes on a quarterly basis and complete tax form 990. SEE ATTACHED IN REFERENCE D.3 LETTER OF REFERENCE Kilgour & Associates, LLC Page 12 M.U.J.E.R Mrs. Susan Rubio Rivera, MSSA Executive Director 27112 South Dixie Highway Naranja, Florida 33032 f N�.U.J.E.R Tel: 305 247 1388 ! = kn:yiY(xtrl^:wr:.r, r.:�r:ar^died Email: susan(a�muierfla.orgnOrsStopOvectkVk laa6SeanalAuaWtG Scope of Services: Financial Statements for 2011, 2012, 2013 & 2014 Revenues - $900 K Project description / Narrative of Services: Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Test the remittance for state and federal taxes on a quarterly basis and complete tax form 990. SEE ATTACHED IN REFERENCE D.4 LETTER OF REFERENCE Partners For Self Employment, Inc. (PSE) Ms. Maria V. Coto, Executive Director 3000 Biscayne Boulevard Suite 215A Miami, FL 33137 Tel: 305.438.1407 Email: maria(apartnersforselfemployment.orq Project description/ Scope of Work: Perform audit of the financial statement and completed Tax Form 990 Years of engagement: Year End December 31, 2010, 2011 & 2012 & 2013 & 2014 Total Assets: $1.3 M Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. SEE ATTACHED IN REFERENCE D.5 LETTER OF REFERENCE Kilgour & Associates, LLC Page 13 World Literacy Crusade of South Florida, Inc. (Girl Power) Thema Campbell, Executive Director r \- 1600 N.W 3rd Avenue, Miami, Florida33136 Tel: 305.756.5502 p© ER Email:thema @girlpowerrocks.org / Project description/ Scope of Work: Perform bookkeeping services and reconcile payroll taxes and remit to state and federal agencies Years of engagement: Year End December 31, 2013, 2014 &2015 Total Assets: $800K Project description/Narrative of Services: Conducted review of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Review revenues for all federal, state & local grants. Perform daily accounting needs of the organization which includes processing payroll and remitting taxes to tax authorities. SEE ATTACHED IN REFERENCE D.6 LETTER OF REFERENCE MIAMI CHILDREN'S INITIATIVE, INC. (MCI) Ms. Cecilia Gutierrez Abety President and CEO WREN,S ,�N 5400 NW 22ND Avenue, C, �t Miami, Florida 33142 `� t r 9L Tel: 305 636 2227 rn Email: cgabety @miamichildrensinitiative.org Scope of Services: Audit of Financial Statement & Complete I�r Tax Form 990 for Year End June 30, 2012, 2013 & 2014 Revenues - $ 748 K Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Test the remittance for state and federal taxes on a quarterly basis and complete tax form 990. SEE ATTACHED IN REFERENCE D.7 LETTER OF REFERENCE S E:O o0 .4; Te ,0 Page 14 TAB 2.2: ORGANIZATIONAL CHART OF ALL PERSONNEL AND CONSULTANTS Marion J. Kilgour, CPA, CFE, CGMA Audit Partner Ramses Ismael, CPA Senior Auditor II Crystal Adenaike, BA Senior Auditor Claudia Galecio Staff Accountant Kilgour & Associates, LLC Page 15 TAB 2.2: ROLES OF TEAM MEMBERS • Responsibilities and duties - Mr. Kilgour will be responsible for executing and providing the final deliverable to the City of Miami Beach. He will also be responsible for reviewing at each level all work papers and contacts with the auditee to ensure that our team is following the policies and procedures surrounding the proper execution of the City of Miami Beach audit programs. All team members are trained and ready to perform all audit procedures for hotels, restaurants, bars and apartments. Below is an example of the roles each team member will play in the audit of a restaurant and bar audit of resort taxes. Team Members: Marlon Kilgour,CPA,CFE—Partner Ramses Ismael, CPA-Senior II Crystal Adenaike, BA—Senior I Claudia Galecio-Staff Auditor Kilgour & Associates', LLC Page 16 Roles and process and time line for Engagement Completion • Phase 1 Day21- 22 •Planning ' - •Notice of Audit to `- = - ° -_ - i client • Phase •Kilgour and I 3 Associates Initiate i Day •14 or before; .Conduct Site Visit contact with client _ t\ 'Review business financial records I • Phase 4 i •Review internal controls at business •City reviews Day 1 • Phase 2 for risk of under package reporting revenue •Reply to City's 'Acknowledgement 'Provide initial questions, if any. with Client results 'City approves 'Review document 'Complete reports& package and gives request list send to Ci of approval for i 'Schedule Site Visit Miami Beach with Resolution Beach Resolution Letter I •Kilgour and Associates sends out Resolution letter to client. Day 15 _21 (if available) t i - Roles of team Roles of team Roles of team members members members Planning —All team All functions- All functions- members Staff auditor, Senior Senior Auditor Auditor, Senior Initial Contact- Audit II & Partner Staff auditor Staff auditor Kilgour & Associates, LLC Page 17 Restaurants/Bars/Nightclubs Fieldwork Outline A review of the Monthly Accounts- Restaurants & Bars Audit Interview Questionnaire will be conducted with the owner/manager to gather additional information about the restaurant/bar, employees and its internal controls of the operations as it relates to the collecting, recording and reporting of sales and calculation of Resort taxes to the City of Miami Beach. Through observation the auditor would also document the description of the business and the number of point of sales terminals (POS) in the business being used. (Staff Auditor and Partner) Procedures: Firstly, the auditor would gather daily sales tickets, weekly/monthly report of sales, profit and loss statements, Purchases records, State and Federal tax returns and any other reports that would support sales and re-calculations towards accurate reporting of sales. Auditors would then use Restaurants Audit program Worksheet as a basis for testing the accuracy in Sales and Resort taxes reporting to the City of Miami Beach. Restaurants Audit program Worksheet has seven (7) tabs which is required to be completed and used during field-work. (Staff Auditor and Partner) Step I Tab 1-.Stats All sales information for the period of audit, provided by the City of Miami Beach will be recorded in the Stats tab, which then lists to the other tabs for testing sales resort tax. (Staff Auditor) Tab 2 - Sch.1 Al- Resort to Federal Tax Enter the total sales amounts shown on each Federal tax return by the business by year and compare with the total sales reported to the City of Miami Beach. If there are any variances, the business owner/accountant needs to provide additional explanation or documentation for difference. (Staff Auditor) Using the profit and loss statement and the federal tax returns enter the total amounts by year for the cost of goods sold (COGS). Percentages will be calculated in the column, Cost to Sales %, over the time period. The auditor then compares these percentages to the City of Miami Beach Cost of sales ratio % per type of restaurant. (Staff Auditor) If the Cost of sales ratios are in line with the City of Miami Beach Guidelines, it is documented in the conclusions section. However, if the percentages significantly varied (+/- 5%) the auditor will request Kilgour & Associates, LLC Page 18 and explanation for the variance and document the findings in the conclusion section of the tab and final report. (Staff Auditor & Partner) Tab 3 - Sch. A2-Resort sales to State Tax Enter all the Sales State Tax Returns total for each month and compare variances. If there are no variances, the auditor will document it in the conclusion section of this tab. However, if there are variances, additional explanation and documentation will be needed and provided to the auditor to justify sales records and reporting. (Staff Auditor) Tab 4- Sch. A3-Resort sales to P&L Enter the Sales per the Profit and Loss Statements for each month and compare variances to Resort tax reported sales. If there are no variances, the auditor will document it in the conclusion section of this tab. However, if there are variances, additional explanation and documentation will be needed and provided to the auditor to justify sales records and reporting. (Staff Auditor) Tab 5- Sch. A3.1-Resort sales to Bank statements Enter the Sales per Bank Statements for each month, divide by 1.09% to remove all taxes deposited with sales, and compare variances to Resort tax reported sales. If there are no variances, the auditor will document it in the conclusion section of this tab. However, if there are variances, additional explanation and documentation will be needed and provided to the auditor to justify sales records and reporting. (Staff Auditor & Partner) Tab 6- Sch. A4 Resort Tax Audit Summary by month Any variances calculated in Sch. Al, A2, A3 or A3.1 would then populate the Deficiencies column and the name of the schedule the variances are derived from, and the resort taxes, interest and penalties are calculated accordingly. Tab 7- Summary This tab provides a summary of total resort taxes due, interest and penalties which are then reported on the first page of the audit program and the Resolution letter(Staff Auditor & Senior) Step The auditor then completes the Monthly Accounts- Restaurants & Bars Audit Program (all audit programs are provided by the City of Miami Beach) (Staff Auditor & Partner) Kilgour & Associates, LLC Page 19 The ten (10) sections that make up the audit program are found below (Staff Auditor & Partner): 1. General information and Results of the Audit—This would include the business name and main contact person. This section also includes the results of the audit, date and time of field work and issued. 2. Preliminary Work- This shows the date the Notification letter was sent to the business from the CPA Firm and the date of the Pre-Audit Interview/site visit. 3. Food & Alcohol Operation — This section describes the size of the restaurant, number of seating, number of terminals and types of records used in operations. 4. Pre-Audit Interview — This section allows the auditor to review and confirm the audit program with the business owner contact and other related information provided by the City of Miami Beach to the CPA firm that relates to the auditee. 5. Request for Records — The auditor would document and initial all the documents provided by the business owner/contact during the site audit and/or submitted prior to arrival. 6. General Procedures—The auditor would document the audit program references and schedules where all the testing work was done for the audit. 7. Revenue Procedures-The auditor conducts a walkthrough of individual sales receipt ticket(from customer) and trace the amount to the daily, weekly and the monthly profit and loss statement. The auditor will also take a sample of sales receipt for a period of three — six months and test the calculation of each ticket to ensure accuracy of sales tax. The auditor will also document the results of Schedule A-1. 8. Post Audit Procedures — The auditor would then review with the owner/contact the results for the audit. 9. Post Audit Narrative —The auditor will provide a narrative of the entire audit experience with the client which would begin from initial contact, to schedule appointment to findings and conclusion. The auditor will then sign off on the audit program. 10. Time Log — The auditor will document all time spent by the firm personnel on the engagement with each specific client. Kilgour & Associates, LLC Page 20 Step The Partner and Senior II then complete a Resolution letter which is then sent to the client upon completion and review by the firm's partner. (Senior II & Partner) Step 4 A package is put together by the CPA firm and sent to the City of Miami Beach to be reviewed and approved. If there any questions by the City of Miami Beach staff about the work papers, the lead auditor will respond promptly usually by telephone or in person to resolve any issues. (Staff Auditor, Senior, Senior II & Partner) Kilgour & Associates, LLC Page 21 Tab 2.2: Qualifications of Proposing Team Qualifications of Proposing Team Members • Marlon J. Kilgour Mr. Kilgour will be the partner leading this engagement. He is currently a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public • Accountants (FICPA), The Institute of Internal Auditors (CIA) ,- Association of Certified Fraud Examiners (ACFE), AICPA if? Forensics and Valuation Services (FVS), and the Audit Committee for the United Way of Miami-Dade. In addition, ' MARLON J. KILGOUR, CPA, CFE Marlon serves as the audit partner in the profit and not- for- profit Industries. AUDIT PRINCIPAL His industry experience includes: 1. Lead on health care and housing organizations 2. Lending and entertainment organizations which include Partners For Self-Employment, Inc., Urban League of Greater Miami, Inc., James L. Knight Center, Inc., Sun Life Stadium, South Florida Jail Ministries, Inc., Community Health of South Florida, Inc. JMH Health Plan, South Florida Community Care Network, City of Miami Beach, Miami Beach Community Development Corporation, WLRN Television and Radio Station and Jessie Trice Community Health Center, Inc. 3. Provide bookkeeping and payroll services for small and medium size organizations in Miami-Dade County. Marlon also worked at the Miami-Dade County Health Department (MDCHD) for eight years where he held positions as a budget manager and contract manager. His roles included developing models and systems for long and short term financial planning for the execution of several health contracts with the State of Florida. He served major roles in the MDCHD's planning, preparation and implementation of the operational systems that led to MDCHD winning the Governor's Sterling Award which is the highest award afforded to Florida organizations Kilgour & Associates, LLB Page22 RESUME OF MARLON KILGOUR, CPA, CFE, COMA EXPERIENCE Kilgour& Associates, LLC Principal June 2011- Present • Expert in audits of Not-For Profit organizations and performing OMB Circular A-133 audits. • Explore new markets for different service lines • Review newly issued accounting standards and determine applicability to clients • Managing day to day administration and client engagements of the CPA Firm • Marketing the firm to prospective new clients and other accountants. • Perform presentation to organizations about the role of accountant in business and other business risk • Perform Community Board duties as it relates to approving the financial statements of Not-For profit agencies • Plan and conduct financial statement audits and risk assessment of companies. • Assist client in the preparation of financial statements. • Prepare financial statements in the Housing Urban Development (HUD) system for clients. • Perform closing presentation at Board meetings to provide results of financial statement audits. Sharpton, Brunson & Company PA March 2007- May 2011 Senior Auditor • Plan and conduct financial statement audits and quarterly reviews including strategy, risk assessment, execution and reporting mainly for non-for-profit clients in the healthcare and hospitality industry. • Assist in the preparation of financial statements including footnote disclosures • Perform analysis and create forecast models using key driver indicators including budget versus actual variances. • Responsible for documenting, analyzing and investigating account balances using the firms audit methodology. • Handle multiple concurrent client engagements. • Administer operational responsibilities to staff auditors in order to ensure compliance with budget requirements and audit procedures as well as oversee their performance reviews • Prepare and monitor engagement budgets and maintain budget to actual schedules for the engagement team. • Develop and maintain relationships with client management and the firm's various service lines, in order to ensure efficient workflow of schedules and meetings. Kilgour & Associates, LLC Page 23 Miami-Dade County Health Department Feb 1999—Jan 2007 Budget Manager[Nov 2004—2007] • Analyze and develop models and systems for long and short —range financial planning activities for the Miami-Dade County Health Department of Office of HIV/AIDS program. Organize and produce budget documentation for the program and make recommendations for operational funds to meet the goals of the organization. • Audit contracted providers to ensure monetary compliance with federal and state regulations according to Florida Statutes. Provide Quality Improvement (QI) and Quality Assurance (QA) for contract organizations; monitor and test controls within accounting and purchasing system to check for compliance with respective protocols and provide recommendations for improvements. • Assist the Director and Deputy Director to plan and implement systematic budget processes for multiple programs. Develop systems to monitor status of funds and spending pattern. • Evaluate performance of projects in accomplishing the stated objectives which include the projection of current and future needs of programs, manpower, and data processing; Assist in coordinating the budgetary efforts of the department by formulating procedures, formats, and time schedule. 9 ry • Provide timely reports to management regarding budget issues/problems and assist in improving and maintaining budget control. Develop reports evaluating the impact of program expenditures for personnel, capital and operational expenditures. Reviews and recommends procedural changes in the preparation of operating budgets and subsequent budget implementation. Contract Manager Jun 2002- Nov 2004 • Assisted the Assistant Director of the Office of HIV/AIDS Services to develop and implement the annual budget for the Office of HIV/AIDS Services for Miami-Dade County fiscal year July 1, 2004 through June 30, 2005. • Responsible for developing, writing and negotiating contracts for review and approval at the local Health Department and the Bureau of HIV/AIDS in Florida in accordance with the Federal and State Laws, Rules and Regulations. • Managed eight (8) Tallahassee contracts and two local contracts with a total value of 9.2 million dollars. • Managed monthly contract expenditures for contract providers through electronic balance sheets and audit trails. • Prepare and present quarterly demographic and program narrative reports to Tallahassee. • Development of procedures to implement departmental programs and participation in the development of materials for orientation and training in My Florida Market Place (ARIBA) and SAMAS/FLAIR related to the department's contract management system. Fiscal Assistant 11 Feb 1999 -Jun 2002 • Responsible for providing fiscal accountability and information management support for Congress Act: Ryan White Title II and prevention contracted providers (total amount to handle for RW Title II $846,133 and $6,725,000.00 for contracted providers for fiscal year 2001-2002. • Initiate and submit purchase requisition for goods and services under the RW Title II allocation. • Perform initial review of in-coming reimbursement packages for sixteen (16) contracts including five cooperating pharmacies ADAP providers. Kilgour & Associates, LLC Page 24 • Compile information to generate monthly and quarterly fiscal utilization reports for Miami Dade • HIV/AIDS Partnership and the Patient Care Resources. • Check and maintain SAMAS reconciliation and inquiry about contracts payments. • Assist the contract manager in processing contract amendments and inputting data in FLAIR. • Key member in defining process flow for contract units and also in the presentation of the contract unit to members of the office of HIV/AIDS and the Bureau of HIV/AIDS in Tallahassee. EDUCATION Florida Atlantic University, Boca Raton, Florida Aug 2009- June 2012 Executive Masters in Forensic Accounting Florida International University, Miami, Florida B.A. Accounting w/ Honors Dean's List, Summer& Fall 2005 PROFESSIONAL MEMBERSHIPS • AICPA Forensics and Valuation • Florida Institute of Certified Public Accountant • American Institute of Certified Public Accountant • Institute of Internal Auditors • Association of Certified Fraud Examiners • United Way of Miami Audit Committee • Business Network International • Florida International University Honors College • Florida International University Accounting Association (ALPFA FIU) • Florida International University Phi Theta Kappa Honors Society CERTIFICATIONS • CPA license in Florida • Certified Fraud Examiner Certificate • Currently studying for the Certified Internal Auditor Certification (CIA) • QuickBooks Pro Advisor, 2008,2009&2010 • Department of Banking and Finance, Office of the Comptroller, State of Florida, Contracts and Grants. • Bureau of Contract Management, Department of Health, Basic Contract Management, Certification in Network Capacity Building Workshop entitled, Program Design and Grant writing. COMPUTER SKILLS Proficient in: Microsoft Office, QuickBooks, and CS Engagement. Kilgour & Associates, LLC Page25 Qualifications of Proposing Team Member RESUME OF RAMSES ISMAEL, CPA EXPERIENCE Mr. Ramses Ismael will be the senior auditor working on this engagement. He is currently a member of the American Institute of Certified Public Accountants (AICPA). Ramses serves as the audit senior in the profit and not-for-profit Industries. His industry experience includes: 1. Senior Auditor on health care and housing organizations 2. Senior Auditor and entertainment organizations which include Sun Life Stadium, South Florida Jail Ministries, Inc., Community Health of South Florida, Inc., City of Miami Beach, Miami Beach Community Development Corporation and Jessie Trice Community Health Center, Inc. Kilgour&Associates, LLC. Audit Senior Consultant 05/2013 - present A team member contributing to the completion of the financial statement audits in accordance with GAAP and GAAS. • Specialize in examining accounting records, reports, internal controls policies, and financial statements to ascertain compliance with financial reporting standards • Review complex and comprehensive financial reports • Review annual budgets estimates to actual • Responsible for executing audit work plans by reviewing, summarizing and assessing the reasonableness of costs • Experience working on engagements in industries such as Not-For Profit, Governmental and Health Care • Assist in inquiring audit-related questions to clients and provide feedback to appropriate clients' senior management to increase controls and develop best practices. • Perform substantive and analytical reviews testing of balance sheet accounts, income statement and statement of cash-flows in a fast-paced environment • Identify irregularities uncovered by the audit process and determine causes for irregularities and errors • Responsible for coaching, supervising, recruiting and training of interns and staff auditors • Gather information from weekly spreadsheets to produce weekly audit reports, confirmations control summaries and reconciliations • Discuss and review preliminary recommendations with the appropriate management personnel following the audit • Assume substantial responsibility for audit engagements • Coordinate weekly meetings, special projects and presentations for audit engagement. Kilgour & Associates, LLC Page 26 Sharpton, Brunson, and Company, P.A. Audit Supervisor 08/2008 - 2012 Play an integral role in the completion of financial statement audits in accordance with GAAP, GAAS, and OMB Circular A-133 • Specialize in examining accounting records, reports, internal controls policies, and financial statements to ascertain compliance with financial reporting standards • Review complex and comprehensive financial reports • Review annual budgets estimates to actual • Responsible for executing audit work plans by reviewing, summarizing and assessing the reasonableness of costs • Teamwork with KPMG, LLP and RSM McGladrey& Pullen, LLP and perform governmental audits on agencies such as City of Pompano Beach, Miami-Dade County Seaport & City of Miami Beach • Experience working on engagements in industries such as Not-For Profit, Governmental and Health Care • Assist in inquiring audit-related questions to clients and provide feedback to appropriate clients' senior management to increase controls and develop best practices. • Perform substantive and analytical reviews testing of balance sheet accounts, income statement and statement of cash-flows in a fast-paced environment • Identify irregularities uncovered by the audit process and determine causes for irregularities and errors • Responsible for coaching, supervising, recruiting and training of interns and staff auditors • Gather information from weekly spreadsheets to produce weekly audit reports, confirmations control summaries and reconciliations • Discuss and review preliminary recommendations with the appropriate management personnel following the audit • Assume substantial responsibility for audit engagements • Coordinate weekly meetings, special projects and presentations for audit engagement. McAva Real Estate Company Accountant 10/2006- 08/2008 • Managed accounts payable, accounts receivable, bank reconciliations, and general ledgers • Maintained daily cash balances, filed sales and used tax returns monthly • Assisted the Controller with developing and maintaining various analytical spreadsheets, month- end closing and preparation of quarterly financial statements and budgets EDUCATION Bachelor of Business Administration: Florida Atlantic University, Boca Raton, Florida May 2006 Major: Accounting; Accounting G.P.A: 3.50 Professional Licensure: Certified Public Accountant in the state of Colorado PROFESSIONAL MEMBERSHIPS American Institute of Certified Public Accountant Kilgour & Associates, LLC Page 27 Qualifications of Proposing Team Member ( CLAUDIA GALECIO, • STAFF ACCOUNTNAT Ms. Claudia Galecio is a young aspiring accountant that has joined the firm in 2014 and is known to be a fast learner and very sharp when executing her audit engagement roles. Upon joining the firm Ms. Galecio has completed multiple hours of the new staff hire online continuing professional education provided through the American Institute of Certified Public Accountant. She has also demonstrated excellent client relations for the multiple clients she has worked on since joining the firm. Ms. Galecio has worked performing audits for Not-for Profit clients and bookkeeping services and has also performed payroll and tax payments to the respective federal and state agencies. Industries worked on include: • Entertainment industry • Not for profit industry RESUME OF CLAUDIA GALECIO EXPERIENCE Kilgour& Associates, LLC. 2/2014- present Staff Auditor • Assist senior accountant and partner with the daily administration and client engagement of the firm. • Perform initial general ledger review and analysis for fluctuations between prior and current year and alerts the senior auditor for any findings. Kilgour & Associates, LLC Page 28 • Perform substantial testing of major account balances. Performs reviews of invoices for signature approvals and checks for proper authorization by approved check signers. • Perform and document walkthroughs using checklists and tools approved by the AICPA and generally accepted auditing standards • Initiate audit client general ledger and trial balance for comparative years in excel and prepares work paper file to be uploaded into audit software located on the terminal server of Thompson Reuters. • Request documentation from clients during and engagement to be used for audit tests and scans document into the document management tree of audit software CS Engagement. • Perform bi-weekly payroll and conduct monthly bank reconciliation and entering transactions for bookkeeping clients using Online QuickBooks 2015. • Assists the audit partner with the financial statement reports and ensuring that all required risk assessments and checklist are completed and ready for an external CPA peer review. Sports Authority Sales Associate 9/2012-1/2014 • Promote and sell sports equipment according to the needs of the customer. • Assist the team with maintaining the store standards according to its policies and procedures for floor team members. • Assist front line team members with assist customers during peak hours of operations. EDUCATION • Bachelor of Accounting 8/2013- 12/2015 • GPA: 3.6 Qualifications of Proposing Team Member Crystal Adenaike joined the firm in 2014 and has a deep background in financial analysis and internal auditing. Crystal has completed forty hours (40) of Senior Staff Hire online training through Thompson Reuters continuing professional education approved by the American Institute of Certified Public Accountants. Crystal has demonstrated excellent client interviewing skills when gathering client information to assess in the risk assessment and planning of the audit engagements. Ms. Adenaike has been performing audits in a senior role for our Not-for Profit and Non-Public clients: Industries worked on include: • Entertainment industry • Not for profit industry • Non-Public industry Kilgour & Associates, LLC Page 29 Qualifications of Proposing Team Member #� <: ` r r CRYSTAL ADENAIKE SENIOR AUDITOR RESUME OF CRYSTAL ADENAIKE, BA EXPERIENCE Kilgour& Associates, LLC. 5/2014- present Senior Auditor • Prepare work papers and reports consistent with audit plan procedures with a high level of technical and grammatical accuracy and structure while adhering to policies, practices, procedures and applicable professional auditing standards. • Develops and maintains productive client, staff, management, and Executive relationships through individual contacts and group meetings. • Perform and document control tests, including substantive testing and evaluation of design and operating effectiveness of internal controls. • Collect, analyze, interpret and summarize evidence; prepare work papers to support conclusions from each audit or review • Ensure accepted accounting and audit principles/policies are followed; evaluate the adequacy and effectiveness of internal control procedures and operations systems and controls. Improve quality of audit performed by utilizing analytical techniques and computer software. Kilgour & Associates, LLC Page 30 BankUnited Miami, Florida Credit Risk Reporting Analyst 1/2011 —5/2014 • Developed and continually enhanced credit-risk based financial models for quarterly reporting to calculate Allowance for Loan and Lease Losses (ALLL) provision for all loan business lines. Enhanced the models by integrating financial ratios and key performance ratios. • Authored conformity reports on asset concentration, quality and limits for monthly presentations to senior management. Created watch and migration reports, captured troubled loans, and mitigated losses by restructuring, forecasting reserves, or selling off the portfolio. • Manipulated and extracted raw data using Hyperion, CAS and Excel for reporting purposes. • Identified and implemented improvements to various monthly reports and processes, including macros in Excel files for more automation. Measured and forecasted risk exposure and loss trending variance analysis. Made recommendations on methods for controlling risks and preventing losses by comprehensive stress testing of the bank's loan portfolio, resulting in stricter standards on exceptions to customers Capital Bank(formerly TIB Bank) Miami, Florida Financial Reporting Accountant 5/2008— 1/2010 • Reported P&L and the Profitability report for Board of Directors and Audit Committee. Produced stock investment securities reports for Board of Directors, including 10Q, 10K, Earnings Release. Produced significant portions of the MD&A, and quarterly CALL reports filed with the FDIC. Resulted in annual savings of$4k-$15k. • Analyzed income, track expenses and revenues, created bank's budget across all branches and departments, issued company stock and maintained Sarbanes Oxley controls over financial reporting. Developed ad-hoc reports for project requirements as needed. • Generated detailed financial and operational projections (i.e. revenues per region and product, expenses per headcount, expenses per department and project, capital expenditures). Kilgour & Associates, LLC Page 31 Protiviti New York, New York Consultant— Internal Audit&AML 1/2007—4/2008 • Performed financial fraud investigations for suspicious activity and recommendation of controls and policies. Delivered the client its customer fraud finding results of over$1.5M. • Created enhanced due diligence files for designated high risk customers and validated assigned risk ratings by performing risk analysis of transaction activity. • Quality control of the team's transaction analysis results. Effective KYC implementation prevented illegal foreign nationals and local fraudulent accounts. • Tested internal controls, reviewed and finalized documentation ensuring compliance with Sarbanes Oxley Act for public/private entities. • Supported the establishment of a full Internal Audit in the industry lines of Banking, Financial Services. Projects included BSA, AML, SARs. Morgan Stanley Aventura, Florida Financial Advisor Intern/ Client Service Associate (CSA) - Private Wealth Management 10/2005— 12/2006 • Supported Financial Advisor (FA) in developing an asset allocation strategy of total portfolios worth $2bn+ to meet the requirements of clients. Responsible for fixed income portfolio analysis and developed strategies for asset allocation, and researching investment data. • • Devised business development strategies based on clients' financial goals, sensitivity to risk and investment horizon in selected markets. Secured client business with combined portfolios of $500M by effective business plans and presentation of future profit analysis. • Managed individual retirement accounts, trust accounts and high net worth client portfolios. • Prepared Financial Plans and proposed investments for potential clients based on portfolio analysis and the client's goals and risk tolerance. Utilized spreadsheets and statistical software (Morningstar) to analyze financial data, spot trends and develop forecasts to support the FA in proposals and recommendations. Analyzed various investment platforms, services and products for FA's recommendation to client. THE END OF KILGOUR AND ASSOCIATES, LLC PROPOSAL THANK YOU FOR THIS OPPORTUNITY Kilgour & Associates, LLC Page 32 APPENDIX A A I\ , .k Proposal Certification , Questionnaire & Requirements Affidavit 2015-043-WG AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DEPARTMENT 1700 Convention Center Drive Miami ae-cchr Florida 33139 - • -5,1Eci64-1 r4.7_ Ecizi4:1:0 rilzr - 2015443OS AUDITS OF RESORT TAXES AND OTHER ITI,ITERIliLl AUDITS A$ IEr- A-) ; -- re,:47afttf 7.1 1:47610: 1 Tit -affr3i Williana Garai::;:) . 7.1:15.673_7CCO x 6677.) v.illiartgarvisicp.rni:;:inibead-0,70." PR.Q.PQ$AL CER.TIFICA T?CiN, QUESTIONNAIRE L.;', REQUIRE-ME-NTS AFFIDAVIT Plirpoz.9.: The purpose of Flopcsaf! Certilicolon, ClueslfonnaLTE and RequirearieVis AFftlawit For is to,:nform prospective Pr,..posers of c;?rtain solicitatlion and ccnfrRetual requirements., arid to coftect neces;.;:ziry inforrriativi from Propcserr; in elder that cer1L-1 ttions of responsiveness, r9SpOrbi , and othE detarmLning faclors and crinpliance with lequirements may be cAi--aluated. This Proposal!Cert.:rice-Lien, Questionnaire and Requirements,Affidavirt Form is 3 REQUIRED FORM that must be subrrtitted fully-compEeted and executed_ C::eneral Proposer Informaon, . _...1 tv..,:.1:: leg out&Associates, LIC.: ._ [ Atc.3'YEers 61 Eir-::,11=: • Four(4) I le ef Ins il anz--ierzl 1,oxzl,"! Faur(4j No-'::11Envki:P-ttz Foul(4) i CIIPE-Y NiVia1 P.RI:Pial;E;r14 CPTED LIVER D',1 ma.INST 1ing.476: RROUr-74:pi-41wi,;:e. ss fi-,,,E-.4Br.:1. RTI.--:,, "''' 16201 SW 95-th AvertiO,SUita 100-C I CrrY.: Miami ,,..„.„„ ------ - FL . i f"'i'''-- 33157 _ i 1 Ta.E.1-1-i".:41E NC.2 (3,05) 793_1772 1 --- - - - - Toll.;147:F:NCL-: (305)233-7900 . - F '<NC:' 422-59C0 —,iiRm I_CCAL A 5:54-:E53: 162O1 SW 954h Avenue Suite 100-C Mfarni ZIP CODE: F1 as t57 --- THIENGAA=G"ERT: klarIcn J Kilgour, CPA, CF,= CG:E4A. ..... _ 1 ...;coniml-r',7P TELEFCra4E r4C,.: (3.05)7.02.A 772 ---- U:11AT FEPTCL FFEE?ii).:{30 )233_7.9,00 AMill T 3 n EF,Em,e,L FSa;P-AL TO;irE,ITIFICATiajl:rDurcIPa.'r" m 2643848M --- , rbe City re5erie5 che aPl.b--F4e...k atcliiir.nai infgrin3lial flein PTO Erser cr Olaf.sculfee(0.,ii•Y;kicing tut mi tirrniEd■cc any firm r"..,7 prindp3I informalim, ap.*.,ct:ie ii=urs, 1.er:urn:Is of releear,1 Trt7Nidua15, cliani infarmatial firtall infolrraiicn, or any [nfonilatior he Czty CteMS macessary lo, euMitritc: 117e cal:iti,,,. of the, PTOPCSef ID im..riorm fr, accardawe will ,=trot:recuirernEnb. 14 ...=_. Veteran Owned Bininess. Proomer claiming a',.atern comr_en hueas 51alus2 1 1- YES [xTl go. suagm-AL. RE.CLUIREMENT: Fr :szfs tif.ctiliilg veteran cmhad business slalus %tall 7.1Lunit 3 dr,:iamstirat:n provinn i irrn i, r55 -as a vi...ze.rar-i:--ay,tnixl riuSilleSs '3 -Wri*-CiSaled Ovraei.t tf• tre SIJEI Pf Flprida ci aliied SIa . federal 9;71denrie:it ;55 requir:,?.7: rtiralaM orzliu:rr,...e 2011,37g, CmiDiz• Of Er. rest Ai Fr-x75 ait 3ri their Plo,pce31, the naer,e(s) of zny officer, dirOPLC4, agprel, Cr hmeciiga family member i5petAR,pzirent, hir i'c;dal)'al-xf ;,..1 so or orr:T.:2,1yfee of ale,Citj of Vliami •eactl. Further, ail Proi^:coigi Fito narno cel any City employee yea owns. aitor dirteef or inclimPlly, frituesl.of!an percent cc more in the Proca5F.1 erfay cc any of its affilie;„is. SLIEMTTAL REC4=1.11RVE1': Pfbcr ru dbtic itps 0..; any offner, director, agent, or immtdate family inernber;(spou7A, sib:ira,,and child) who;.$ it n eni.ecyee of Irte t;:4 of?..ligrna Beach. Prcpz:crs mit isciefse the nal:e el L'_ny Cal omployEz vdric Either direr-40r hairady, .1.-itoftst 31 kfl( 3'.:;),pen-xiti cc mere in the Proppeer amity or any ri i iNiate3 acf:rcrittl & Past Podorrnance, Fropsser shag LrrÜ at least. tl-see (21 referance.s for velem ie Pr3p23e7 as ompkted wor!.:r.3iirilar 4 size C,11id naltre s(PO wOrk rofwncod in solciblim. SLVATTAL REQUIREMENT: FCf eith reference subinitterf,, ii,c IcIctii ii thniathn ittqLoNI; 1) P4ril Nam, 2 Cont irtihrkital 'or 4 Pie,3)Address, 41 Telephone, E)Contact's Emedi and 6)Nahrative 3rL Soppa of Services Fro\bided. LittptiOn HiStary.Prop:eat Eifrg.subrrei a statement:of any iiltaticri or reglifrarf action Ihpt has been Med aolinst your rirrn(s) 4-1 the last five ijwrs. If an rio.r, has'own.gal. ste,143, ctsjwito The tilkoticn c . . regulataly dotan ñIesL art:1 identify tha court r.T betre which the ao±n%was irsiitutad,The applicable Cale cc li!e nurrile:-,and the status CC f:i.5pC;Silicgl far si4-1 feporzd wkil. !I no iitigion 0-17 ItgUIY.Ory aCtiCa ros ae tied agarGt you rI11 ,pfovide a slatamant.ts!hat effect..If Jo idga :r1 rez„-u,ke..lory actbri has been 5:et:spiral your firrn4.pier:4e preyilo a triniJc ha l Invitiful end complete answers to thig qinAgitn rtiPlii not 718-4-Ossarfly disqueeify a firm from =Inside:ration Out will bill a faMor In ino saleeicn priocess. UntrUthrd, mialead&q: or false dnswsrs to atf;s- crmstion shi rult in the disciu.ariklatori,of the firm kJ tii ;project suerzirrAL REQUIREMENT: Proposal'StiAll liligalicn or ra...gulatory actidn filed: against rsi.4r..tsier, Or any proem; C1 IFErnter lirrn, in the pas; 5 timan. . If Prcrp3ser n no Illic;511,r,,n hlsicry recOatfy,Iziktrt in n East 5 yaars,submit a staiment actoraigly. Suspension, 04.11:affitent or Ct.r.trt Carzellaton.Has PrT..,oser r teen debarred_ T°ales le33l iii,;:n.or ha,3 Wri:PaCt rara:11d Cuo non-perfomarine r.fy lrcy r.titur; ac;e1c.77 YE:5 ffi NO SUBMITTAL REQUIREMENT: If Fins-1,4%1r ai:oue, n'ES:r-Yopese.f Shat sutail a stalyainar,te.feljling reasons that 1,5 Venti .t Campaign Corrtributions_ ?roposers. -are expe:',ted ic b cc emme i3gIflar Di:1(s CaMptgn Friarce ilefivrn laso,s.. as c.c&r.i.:d 24E7 thrc.a:st 2,491)of tht.city ccd2. Pre.lp..whrs 13P,,sriety rasprxiside for eAsurrir;th.ti zit aodtb..-.131-Ae.prc.A4isims of the CityCiir Firarre FiRform Isws ars • ill:lei-1 11411, and shal 1e. any and 'all sariar,s, a pith ed therkth, inclAng af&i ,-Prcp=.7..,sat.s,i th vent 17f iixA4101-1;crtip5nr.-.e. SUBKITTrAL REOUIRRIENT: Submit tha, names of ail iftfivifuals EnliFiz flc1uiU1 ur sub- Aitti a CenliNling in4rA:231 caked in lai1at.ico. Fb adi c et Aith a inFrir,iel iriterezt in&-aba tw c floi oath Cr arily r rzutsid to the carcip3ign :Atha aireay r raractly,of 2 iparil',,-fias been Fle.c.t$:1 b II' fiii:;.;of Marc'Z's 42-117?'Calwaisskw.Gr ftw e City.D.1 rtimmi Beat, 7. Code-.of Business EtHcs.Purarit to Citi Re_wlutkir;No.2000-23ft7g, Bar±; cr cntity that SegS to Et, business en the City shall attpt a Cale uf Business. Enics Cocie to Tir. Froc,JrenteAP: IiiCi WHh ilc proimalicaponse or"eiliirt 1;51,da-9.7s up:o rct of riNuack Th Code a rinimurn, Tra Propcisr, ..z..copti? appli,f7at) ‘,";Ovemmontal Ni ES and riegoiaforts in611g,iir,Icrig othem.lt.Rs 01::ntorast, lobbyini 1r4 elfin ob-ovJoil of the Ctv of Mimi az.aci-,ald Miami Dade CounTy., SUVATITAL REQUIREMENT: Pttp.v.sor shall Si:LT)rnii nW.a Ccdte of sir . cs. n litti f subrnitiing Code of ELtriirleRS FF:posar rn ibnit ezternant indiceona zrial.it'Aill sd:pt, as requiceid'in tte. anz!inall ,The GilY of Miami Saaarl Co of Eihics. :Teat-131Se a!vp,..v.thiattibeach.3.Gowincigerierty., 8. 4+-wing : ir Sc :1.:t8 3ezzt gx41,...as Wrilo Iny• 4ices; * Thz C.:e5.''GV-PM :4Ft.--itiaea.•-4;31.e it r:fl S44'2&1ia::1'1 wft C?..,:i:ni7::t•FrappfaVe..11--;;‘)411.:(44:-44a? 2:"Ca4-4244W—E14=-.:Pierr4eiL-4444-;Eigii3444ting-ifage---Ta:e-t--,S4443:64E4A. YaMg. :7EiltV.4-4efi.tS-rzF-S-14:E2it4t4'yL-4,4Urr-heaitt'r-:he:;*fi:-Z; 2:1 of .1sninry 172C4-5,.. ;ha living i4446=.: :rj-4E.7.21111-€.4.114-44,1;34.-,1- L°7 P.::c-5!icci of ilie-Gitr Lida:4K] 41-14441i". -irinztiull'usjrg-;40-CtErialgriar Pria0-4-44 -211 1211!:-:-2,2;t .fsa-lie414:t44%`: LLS. DiTasitniens--8ursui of statislizs. Nci± i. e-,prerw;icirzgg 11A1-7 .1 1712 Cin 7-; dgerro-i-wzi :rnweirtara4A.T434.,:.-4 144,'F'05.F.T5Lf,34.43-4.4111-titall•be.de Art-N: sAaEt--Prc.Paer,-0-41--genalli.64?-1:4441aes-,-as -h To Chip-1.,i44e-1.64-3::aa-Gprklanc*„.. Furth:7--Wozz.;414,q—,s.r.,-- the U".-tr.,;:;. -Wage iici s. • -akciSI3rjri SUBMITTAL RECOREFENT: 413 iInaI ,subrrittA i requi'Azi,_ By 'Aril:a. If ecijiiü 1F . atildaft. PtOpo,..ier SCJI:FAE; fi%41,g wage repiremat g.. EjiI Bnt kr Employesas with Spouses.en Employees with Domestic Pairmers.',Viten swaying crcripEri.t7;%)sfy solciferf.c-,:ntracj5 -..A71:11ed 'Ner 1CiJ,OO ni ranL 51 • 111-Ore JU cn their payiY.:11$ dunnq 2 or mon? cslEnfar wcr ,41-e.ks, the _Col Bns Docintic. Partners lacEriance 21715-2124 Ielif:ses certain airitraCICeS qicitm Wsiness Th the City zi Aiarni ElEcti, v4-3) :.iwardod cutitrwl Jant scmpetititre r:scgc,,t;;:.%, provirfe inefr srnpkiyees.with dcimeslic parmea, Oey proulle rto emplay4.es wiih..puss. Ordin.arza applies to al I.F4T•Lpt,jr.t.i VI'a GwVacti velo ;01114k UT.: City limits of ths City 1.7A kiri Fit-,111;3: aitO D: trc:cr nIoyee n !Jr.;Lkiitr3d SlAs, nt oudds of tha City-pf Beach limits, are cimaty retAnirig Met:al.me ' tiUt Cty tti Ward 2eath. CiCeS your pviicit>c,r Offer acCSEs lo any bEflefl:R to elnillrii,ReS with sponses cr to sockmas smr.eoyses? YES Dces ycur ixrcfpany provide cc casc acrass any.benefits t,c;&..ricee.yeF..,s:was.,:sarre ;A-cpite za.3* domestic partners-Or tri CIOCIeSar.!MOVE:,1)1 Clgic)if.:yly:10 I 1YE& LJNQ x 17 C. Pl&i.se ciltdk all t..%914.417.'3 Dui apply t::ycis an.ce.,er5 a!))ve aril 1.:;31 in of.:-0U-Kg':locticn any additiona'i Lc:nts not ataa6y specifiad. Iiate; *0 CM rgNiefilD ,71 C WOV ii Ed tv:; en-cloyeas,7:e:suss they e r: SpaZe-c.4-'la:Ile:Mk; pUrIntr. 31i Cti as ba.verrr:t tee: olfier tizete-, cr,o 2r.41eed citectty ta Fria LiParrE Or co - ti:.pirtnr, Cti;.1.3iftutf.O.al intlurar_ce. 1 3ENE1T Firm F'rnviCe5 V 1 Finii Proyiries for Fern dies rict. Eilip1..; . l i E1702-ycAs with . RovAs.E'triefri e , 1 _ - - ...-.ocus:._, 0..ilre511.,I-..filldia I 1 - ta:21 1 I Sk:i;Lea,t '1=— -- — 1 arnily 1 :1i I A,e. r.alqeatt,e 1 I ---- — i ..NMI EereavArnrai_eavt I I 1 rata if Fropceer caritiot.z..0...er a tCi1(Iit Lo do,nestic.partners baczuse< reason$wisiose you;mityot,le.c the.Te are no inuvutico prfAidets ir.T..-;LIT arim wEling if) CIA.F.tS din ; partner coverar:e) .i'dti may ba eNitla 1.-r REascri2EA:1.43:51.1174,0I41 . Ta Ws irtc,ly C41 this has,C-s, yr..Li must r.c pay 3 4:-..,2sh?,quivaiar,i.airtd S1Jbr.2 a corr.-plated Raasx.ciatia Mea.yare_3 Applicalian 1giachsd)with r-JI -ner:Rssary iiNtirrAeriOn, jr YO: Riew.pattle?.?leas-Jit-s Pgitalin el be rav-emed fo:rxinsiWatii.by n-f..Cil.,,,4 MariNef., oi his,ffetneei. ApuidArdi is nct gueraniser) and the. City Mariag (3 5ecisicn is Enal. Furthkar infz.rmar.:on CE: the -E.cdszt 85-le?,..s raoulregia-it is a v2ilatlo ao.virinv_n-Larntr:,,3thficntritircareircn y. 10, Public -:ititi* Crime,s, 5201-A. 2.97.132),210}, Ficrirfa -.517:1UieS, LIZ(.-tillerilly eiractud or as mil n dad frum e lo E )°.)„ e.alr_ts hat.3 pars ..1 or affliale'AII9 itiaS teen pfur ed on ths cznviCad 1.1... r.'or ITs1 feorvirfj,a 1.):Ar4idioli fr.c 3 2L_4115::Enlity dine ina.)-not.sutrrit a Pt 1417.521,;rrpcsal,or reply 17.n a I:wiz:act...7,o prvide orry gcor.s,:w,5,er.tic to a ut,,Iii.:,eillily;my)not aLtait a proly.ml.,,:loot,-Ial,ru rtply ou it ccnirmi with a ptitlic rift Cr f` !lie cdrsiniction:r repair cf a pubic_ttiikling !-.,,r fAil-Ais vw.rk;Tay not subaf.-1;:impt..-.sals,:zrrit..3nsals,, rr rapEes cnies:zes of,TeN 1...fopeity t..a pubF ent:tg;ray nO1 be aeye.idod Ix perium vuorK as a arnirrE 66DI, S LIP OW,!itIECO rfra dal'.or CO nsukant Under a witart with any pcit:iic artly; ai-lc.",mat ft transact b4Jsilei,z4 with any rli!btc:ezliiy 11 eaMSS,t.,-f the thrashdld amctirtri protiitt.tf in s_ ,..''37.'!]-17 for CATEGORY 'AC fri a: perict',.:f 30 malts blowing The I.ate of ticirg Oared'on the conviaedo.wittor Est SUBMITTAL REQUIREMENT: No addilicelei subirrqd is reqiined. By vih:e cf e:teculIsio Nei affidavit document.,Prcpbneer agraes with the luquir,:-.rnents,of Section 7:-.4,?..1.3'3.F.cr.A.iu Slatul-as. and oaritfies it has not.teen 9 lacilf.2 On:X7.111.1k..:1241%condor list. lt Acknowiedcement of Acklmturri.. I,:ftc issuance ,:.:1 scLicitalicn. the Cy mai; release zna or rmre 4eirifti to at,. w::,iienoon -41-hilt may proviee atidiliciAl inforniZen b Orr...pcyr,-..n:-, ox ow &-dici!aitt4-1 raddrements. 1 —4 e City W7I st3-in b Feach wary Frriprizer having deCtivef.f sa:kj-,:siicri thrrugh the City's e. vocuotrAnt !Intern. FutlicFurchaSezgxn, 'irfoww3r., Rci,:ctsars are srleiy resperistla fur w.suring they i'Lrie iti.:Livod any und all addendum isgued F..irsLion:t to soli:its-kn. Itits AnkrftwIt'xiudirtrit of Adourdum sac!km r1iñE that the- trYor, r has radaiviad i'al addendum c'!.',.o .....:, liy ths ';'.'.'ity pursunnt to this sciicitati:.m. Faihrce to dbln and :74nowledgria r8i)°157it oi .311 akarziurn fll i.71 r mit in pros...osat JEquaficstion. Ilkial:et:aim L. Fi,t7c0?; ____ _ ,,,,,____ rrnit r.o",kfaiTit 1 P-,,?.ri 471 rcl ti hi,/ra C4fritirit I L— MK Adderdilm 1 I ACididuiri 5 I I mder, ,,,2 Arliarlirri 7 I Addencim 12 .! ,...... 1 Addehdin 3, .a,rd. e-dia..i 8 I I Addendum 13 . L 1 Addtrdan 4 Ltdaricilin 9 1 I Addendum 14 I. L 1 mdurikm 5... _ AtIWCIum 1G i I' Aiiiefidurn15 ! i?,aaitional f.21iiiitalitn of adds1.-icUm is r5qtiked,sutinvi uro-jr sepErme,cuder. _ _.,.......... _ . • REAM— CFOISCLA. linERSECTIOX: . _ . The sciicitali:ri re:area:7er1 heren is beir4 t the rectienz by the City an-Li• (the'City")for ifbe eaffence.Any anlion ir-:keri by tile City ii e:spoise Propa5i:es rrid rAll3Walt 10 NS 3:012ittj.011, cc rriarafrig IV Cellard,C-r" filing cr all:81N b make any awal Such Pmpr.,_sob,..,„or in i: reelirg akard:i. ir witdrawing Cr c_anrs!Eing this so4icit2kr,aiEler baforE or after LE-63ualf_f.)elan shal•te withzui any Ezblity or ctliciatien on,the part ar The City, fn it discrdirtn. the Mil'rnaY withifraw tefore c after.receiitg proposals, rimy cp1 cf rikx:I.',;;P:Prais, and inn aCCefil ProP:iik.which di F4e-Inn the SedbtiCirl, ES 11 den E arra:X.00[e will in its.F. tritert. in ils. if;saclian, aby may :3`eterrnine IJ qualikatione and axeri:ablity of ;any p.arty ar canies Piciposgs ii res--ponse to this stlidiaLtil. FcIInir;g subrriF.si.rin of a .5d or 1:Proor2,....4. F,he aprAicariti ifuEver 51.1d1 rw1tier fetafla. inforrri-13tibn and asnurarr.:::-...4.: including f;_haricial disdosnre ,cal.a, relating kl Propos,al r:rial the applican: including, tha affilet ,officers.,directors,sharetokiers Nitro:ifs and e,nipbyt-os, rEquesieo b tle OT;rty in its dis.:;,..rer;_.on,. The inifornnalio,i. ccntainad he:ein 713, prrsidix.1 wWy. irtx' ihe carrverilerx:e 01 Plcc:ect-ve: Prcipavis. II ihe reisccritiblity of be recipient ID a$S1:-re LT that inkrwialico oanlaile.d iterein it;sxci:.rale i cbimplere.The any one fl: pcovade any assirrande•a to th czuracy cd any inforrni,qicn m this!!olidcti. Any rellente on ham acnicn t.or on wy permired Oin-ex..uricns Aitn C shell be at the.itdrie,ii.m, risk. Prupc*.-ars thud rely exclu$Ively 1)1 Th' ciAn in:erptelaiirs.. and aria4-a.a. The. :20licilefan is being prided t' wilticut any wi'an,an1,of:reix&.lie.rdattin,wprms impTer.c as to itFi aprie,i4 c its ofApfeleness. No vistrranty,cr:reple:on is mede by tt City Or it gcnts that any Proposal carifcrrrfrac!!t thas • s-alecied far colsilerotion, oliaf-ord,ar apfsvA31. Th e City .gnlit harm atiioa6on cr EStdity ti f-s- and t-he awat pr:cass, Dr. Vi.-0101tgr any award writ te made. Afly rei-tiiant ii CItit-Ln wii itsponds hereto fury acAncar.fefg a.7, the ...a•rAsions.cf ,i-ttifit1Sure and Ciscilbrs, this Eaur nd ;id agass to bta cii Ifie laTris herBdt My Prr-P-N4-31$ tile City prr tin iiian e ubrfftted :s1 the risk and responsitility of to party u.itrnitlhc,Rich Propccd. Tiy,s sz.licitakn h :rrinre stthimi to ,,....x.rraciion of artcr..,. citrii-W_Or.s, Cr viiiihdramal rcrn he market ?jith07jr. titeL 72ifarrialiC,1 is fC,f',,,luidaittc,s on ,and dOE-S not cOelSritilte ! ny put cf r a,graemecl, The,City and all Frrpcsers wi itqfr bounci<iffy as.. if and when a Prcpc.:ial br Prepnals), as same rrzny r2a rtiogiritA, alf.i the appliwinici ;,r:..10071,2n13 rerIrJn zneceto,aril approved anol exact:1W by the pafes,anti 1en:74-4 Rirsearl lo:'3he terrns cf the definitive rnits e_xacuted ivaong tf parlias.Any respans e. ma?, to ac:cgned c roictisd by the Cay for any remcn,or itc r irn,withritil.an fCul1an fflty c he The Ln.::ly is:gm-Jollied,by.it-,;a auen-nrent4n-1110-SinstinE,Lavi,aril(di Procusals mpTiocrinc•Ocatrnards 3nan be .14vhi-Aril to discicsura rqiri1 ty ic.i taw. .1411 Prcpcsak h xjbrrit2d in ..F.ege.:1 blrri ric shalt :Ternain o:nfibar,:ial to the exent Dernd by Par$13 Statutes. LOH thE' .,-fat E and !Lie: 5...1.:;13cteo icr oze,artg th respallse5. t iotriio. cirme.nts i2fi y The City lall baoDrrr pi.ttio records. PrepTS are ape5:',loi Lb make aD risdbstinits,ard daciargtreS as requested in 3y subri-ss:).-m,of 3 recd. the Frnpmer ackr_owtedges and egraes thail tie Cy ra r 5:1 make•3r.,), inquiry or mestigaticri it deems at:pnpriam L =2u-dime r stipr.ern-ant inicanallen cerideed in ie Propos1,.and authozbas the retease trio City LI any and lt nfOrTriad011 Sajcjit i ii inquiri or imo-esttcoticn. Each Pnsposer cewes that the infaIntikti CDItairelf iA the Proposal is,tme,at'rimirFie..and C.01-1lei.ti the t.}-;51.1:1f its VIOWILMg,a,kitiarrilkil,and Nrylliv3Instan.ding the fore9zinc,cr anytt-rhg=tined in the 5,71i,7iMlion, 1l Prcpc!mrs agree that'xi the evert'of a 11111 unappe,-Ilab-te judgrnerit by a curl r;r7 coric,elant itsititfifija wiich impases 00 Ire City any iicbiY arising cut bi this or reionse theie , r uny a-ton cr inaction by tf,pe cit-f vr:tri retapect, such hatility 5naji rp3 rnited j 5110.cco.c4J as acread-upsn, and •kquidated tt.1110;GE. Tha pzek.u5 santerim holvErd-er, shall act be- cals.:tied k ciroov.qtnt any of Um.0trier p• 40ns e is Cisclai.une and Cisc irrcir which irnpsas niiailiy on thie '9 - . In the e11.1",of any d fien in Imcpaqt.tetween this 12:tzdtGare.-avid Di Ez'seinei.ard liwtgaii .cif the;xilir.ttiovt. it.; 15-If rld51-SZ'Ci-V1 [Pat !he ,P17'4isth5 Or gift. i3nd Ois:41airtir cod all -5-71ari .#14-werned .ard at-id wit Iv ws Ct frIE State Of -)0 - • • . PROPOSERf r- 11.FICTATION ... . . __ ._____ .__, , [ t--i-tq cartifY tint ii aS an aulfroted.asent of the Proposer, 2M Sa:2411ittirq the ibilowing irifcm-Glion as my firTn's .1 preccGal; Proposal.agrees to czinplEte and uncayiitional acceptance of the t.:gIns and cr...ndi5ons of ttis d'o...:;urr*T4, inclusive rA lhi s wititaton,all nachment,exhibits air.d appnices and the,r...critertis cur,kidenda released hie, and rie Dsciesile and Diacla-iner StatE-ment; P.r;z 0.5er agrees to r;le ::67:_frit.: to any and .:-.71 scvacifrAliem..;., tenTs ad corilieriS containeti in the r5CllaliC5% arr5 any released ili.!.`,:.:'elciai and unders!and rilat tl-e folloyin'rig are requirermenis H Of this Si.`,?,ititativn and fair e ta rafni)ly will result:-,ri -,fisqualilicaLtn ci popo5.31 subniilted; Pror.05er has rot dulge :. :,' I .fscussk,or compared the pfcc deal with otheir Proposers arid has.rot colluded IpigT,any ct.hr Propowr or party tc aryy I . , 0, ,... oitier PrciPost2-/:Propo-zer aanolotedges that ail.,;.iforrrrzlion contsirced herain is c..a:q.or Tie pa.,Atc domain as.deliro.6 by ; the Stf,e-of Ficiiia SunstIne and Pi bt Records.Laws;z-:A;reai.,,tortses..,data and iT,:forr.fra;ior:cortaLled in this iticlus'Ne c the;;:rcpcs.al Caiititication,Ouest-.'Qnnaira.nd Requirement:5' Affidavit ara true and accurate. .., _.--Imemeistr ------ . ,..--...--_------ _.---- - •- - - -_L- __ i' Nine el PII:75CrAf?.■ALMO:.ZSCI■-:_enserra live: 1 rcit'El:47-TrAW S.AZIN:riZEI:RiCrei- 9-1-11:;;1-- - . I i Marlon J. Kilgs)r_ . 1 Audit Partner., ." .. ...-, 5 k:oln,1577:4'Fitif4i 7 A ufgif:-:..,RePTV-7.7 7/ Dif n: i . 1)1412015 ....- L re S 12:E s,,,::i 1-- L 0 ) On ihi s It'idayi :--C n NI ,zol'iu.rsmaity , ) _ ar.pimrd tobre me, 1-1 .4-1 to io 5- Vrte C.-4'r' . • Ccunly of l'-'t ., M-1.,-DA-_)cl • Statei..1 th,:at ii,s,lite :,5,. tte, Di t-:::L . -,-.4 11,-,:d corporation, an6 that ih v. instrument, waf,',-.signed in behalf-Di tile saicr corperaLtn by aultsa6ty of 0:s board of 6.:seas and acknowledged said nstrunleni to be ifis vtliuntar:ir act and deed.Before me: Ncry Pubief c c liC"e-alc— --- --. ..- :,-.:cf._ l'.i.4:p!... 77.111St,ICCI tY.17.1rES: --' . r415, p=1,7 Ptilte Slat of Fvkla : • 4 11 Gabriel M Roiltripaz .11 Y D 1 e 4-35750 ... .., ft-piper g..ving'340334016 , 21 ... .... --- K1LGOUR & ASSOCIATES,, LLC, RFQ 2015-043-WG APPENDIX B. NOT APPLICABLE. 1 `,101/..), ,. keitqy EXHIBIT .A Registered:o do C'I.s:r:ess he State of FIIor tt s7, -7137,41 ". R •i .5;iniejz , 4. eta F -4- - ..y • irr� ed 1_i� ijity Coroarw • KILGOUR &AS OC TES, lnf*r nat o r Doc vi-nent Number L 9000023>B1 FEUEN Number 264 ago Date Filed 0311&1200 9 Stake =L a Status ACTIVE Effect lye Date 03;04.,'Zi.39 Lest Event REINSTATEMENT Event Date Fi/ed 1 V00 1 Event Effect ve bat NO1 = Principal AddiesA 16201 SW H Aver ue Suite 1 O- Ps i]. FL 33157 C•` r ccd: C-4127/2C14. Malting Add 13SI3SW140ThS RF=T MIAM1_ FL 3319 :an d: C.5 IC gistered Acent Narne & Address KILGOUR. MARLON 15813 SW 140Th STREET MIAMI, FL 3319 L .,z_ec Pesonis Name &Addresa Title MGRM �. KILGOUR,#f!AR:L N r 15813 SW 140T:v STREET MIAMI. FL 1 1Y2 � .6 �� -+A-i1f�r:v�r�...�..�:� .r�r �..1 -��r ( r a J rl.- �-s,r P:,r -.. I 1' ay-SAP I�Tr'°l;:l�.�i� I � S�:J'.\ �' r,,ll a ''� .( '� a ,�4 - ,. -74t ti��rl � R{ 1.`,14r21.) E7ity Anntlaj Reports Report Year Filed Date 2012 05:01: 4,71 2 2O1 10/05.2013 2014 04:272014 Docurnt,rit_Irria . — •_ WC'," 7 ' .PF in fvniat _ . -'211 -- ;1'4:77,'2011' in.lf_lprr;in;PDF format n C __ ANN. tL P.Et:7 r R7 vvi PDF enii C2J -. rL 1 173t.: vi:zw•i77-aazi in FDF i'ecrri.74 • 2 of 2 r-'71z Imnth.sUrli4.urritirn:uievt=r=n=i 0,-c1,-,.=Kit G okz.. 4a- ••• - KILGOUR & ASSOCIATES, LLC. RFQ 201 2015-043-WG APPENDIX C 1 .1.8; INCLUDED IN THE MAIN BODY OF THE PROPOSAL PAGE 74. Appendix C 1 .1 .0 Ni:zinta:n 2 noImanent•office within Mfarni Ccunty oca 1 Business Tax Receipt I ID po mi-D fade COW Stain of Flo ride 7NE NS-17 SBA CC:401 FAY ilk I RZ2 _ =NI kits4 failum-Eft&tAT-4nd C-MCEL,Inr EXPIRES Kmdetra&,,ASSOCAm.:.L.LC RazwAL SEPTEMBER 301, 2015 Iszti3 SW MST ea amiss. mus=ze alr-Avod,14 p4vic%--of MIAMI ftI Pumlin! Crotth..-.7 ccdo Char:13r Ar kt,1 OUrrar.R E1EC.TYPC 4;;-v gurdpiE3.:a Ictfdllta .n Pip1 PAyme..Ve EN 7.AX I=Lt„,ern,EIR $75.DO i77/31/2014 00EirICARD Wpil3cminmpanx parzve at'scle .,21Eintimesx7gx me tier,t42 PR=31 t nr IcreAunaneMt &, u,ia 1•6223...qiut ocimpird: An? na-nreral r=Pia.urt4 3,1'4u Witir rxtiattnaidla.t-4, T!REMYr.rs-o. le tzar birtalp241.151 in aff tured,°±Eal ni ate=;We S.F4A. Fu7raSrt i&eltAiLt4 7.■ arsper;7:111:1e,,;,34.917,74,1qc REFERENCE D.1 The Urban League of i say,,N,W,Av43vive FL 3-2147-082 ANEW , :]-411131EM' Greater III Inc,. '.5l ea 50 P January 14, 2015 Mr. William Gary so, CPPB City of Mia.rni Beach 1700 Convention Center Ori-ve, 3`L Floor Mia.mii Bear`h, FL 33139 Dear Mr. Gtar-iso: The Urban League of Greater Miami, Inc.. has been working g with Kilgour&Associates, LLC far the past four( ). yeas . conducting the crg,aniza on's audited financial statements from and independent auditor. Mr. Kitgc ur has served as the Audit Partner on the e.rt9agemennt and is a highly motivated auditor who can hanldre Me day-today details necessary to ensure a seamless audit process, and our smooth continua/ion o opera:bons. The firm Kilccur and Associates, LLC has corn pieTad and submitted for the past.four(4) years, the Agency's ftnancial statements to our funders and Tax Form 990, to the EnternaI .Revenue Servite.. It is The Urban an L.e gue of Greater.Miami, Int.'s intent to continue with the sucrsstul business relationship that we have developed ,,,vi Kilgour 6 Associates, LLC, aired Will be uti?izing their audit.and tax services far the fiscal year.ending, June 30, 2015. The Urban League of Greater Miami, inc_ fully recommends Marlon Kirgour,ur, CPA to the City of Miami Beach, for its audit and tax services. t." SAcerel r, P . T. - -air President & CEO Sara=1 5933.are League i,bi•004-king to irrir.rzve t e Wes of t3L7ra:eaibe, 3'y erephe ii,o tezi�z Sri,tvznarniu m:lFtsufciercr and s1.101119 rril See o it webs[te www..rniarrtkritenleague..org nieague..org REFERENCE D,2 i — 5 Jacke Rowley,Directer�+f n,.r.t��. P Mlanage jrcv44 j0Alkt.cori ( - - James L. Knight Center January 1A, Marls ]liam a ;rvis . CF'PB 1700 Co n enticn Center Drive, 3rd Floor Miami:1 Bauch,Florida 33139 Dear Mt.Gar isc, The James L. Knight Center The City of Miami has eNagad the audit ftm KT:go r& Assoziatas t =nduct trio audit of their financial statements for the post two fir:ars Or ding September 30, 2013 aria 2014.We have also engaged the firm for the,riett.tym years to, conduct our audit. Mr. Kilgcur a vet ski!l°d auditor grid Urdereands our businass models vary wall]wh h can be snows in the manner n- hii h hL teem conduls ttv financial statement audit for Ma entertainment centar.. Each year Vir. l:ilgcur understands t:ands t)" amount cf work that heeds to be completed and ensures tit our n ati n's audit is completed on time to fulfill'our contract coations_ I recommend t s frfrn to your caganizatic,n fez all audt and tax service needs. My contact information is below and my email address Is.fivwlseiiko.tom. Trier, you, L . i /1*1L aL��,l � I Jackie Rcw ey Director of..'Finance,Prctuntan Resour fillanager zrzo Sec r4 Avenue-I Miami,Ronida 33/33.*Office:305141G-597c DIrect 3c-&i -c75 Fir=34?.5r-3,,50-7910 ,7kc:.c13r i RECERE C: D,.3 THE . ARCHIVES HISTORY 4 RESEARCH FOUNDATION OF SOUTH FLORIDA, INC. B6-e-tritgf Director Janu:ar>y 14, 2015 ;tub':F_ ?`1yne m Gar'aiso, Cr PB 1700 Convention Center �.�e,3rd Fk r ?vtiaz-na U each,. Florida 3.3139 z7Nct:•r !+..Her.r;�',�T.wo . _:P.4 Vice Chair ear Mr. Garvisa, • ra:iii'°rifi r The Rtack Archives chi'i es en gaged Idle. audit farm iGigour & Associates to - .;`o'l r:u�� perform 1 t`h a audit of the fir r'GGiq 1 Rater` ent and tax returns for the part Four(4 j years ending June 30, 2014. fah.a Mr. Kilgo u r and his team understands to our industri. and th:e recording of conso rl ction dollars in a Not for Proft organization. After being l l ii;'d Patricia BY'ltr: a4 ia.sr year Mr. Kil;our and his team have been very methodical and meticulous in the testing of the Mizr ai D de County funding,over that Gast �'Zr!p'a,'.P] r.v't'.r.:�iSiJi1 f'y u r years. My team and P are very imp-re sed with, the level: of understanding- and f x ilit., the this firm has provided ou.r organization towas�ds the successful completion of the audits !.tTi�'�' 7j�ei�.lz'r -k g irl, Ci lgrr_ur and Associasls. LLC. has been retained to perform the :1..-hi'h a Pelt°Th.WWI ti :Radii Of the financial statements an:d tax the income ��fcr h'e p-as-t four fiscal years.We intend on teta ini'n the 5erii:ces of Kil.gour and Associates, ;u... ; U.C.1 for this-fiscal' 4?ar en.din-'June 30 2015. IM'a team and t strongly recortnr'aen,d this firm to your organi2atian for all 1?2r.4i1i'471 audit and tax service needs. Fcwnder My contact information is as follows: Telephone: 736 3 aFi 7663 EFriaii:tbarber the, ;lac .archives.crg f_T..."_rzia;E!Director T ¢ Barhor Thank you Tim .;','ii} Barber Executive Director The Black Archives 819 N.101/. .,wt Avenue,MIaL,',12, F `Rr ,33.1.36 TEL 726J0&,461@ 4,FAX 305.636.2 91 wsvr514eti i` tiiv s.orq .rPthe5f&<a i 'e_.orQ R.FER.ENCE MU,jEe R ;:�,pru ayes- January 13e 201$ City of Miami 1.3each, '`ahc m it May Concern: We are pleased to 9abmit this Witter of recornrnend-action for Mr.Marlon 1i;Igour who is the audit partner of Xi1;our and .'-ssociatesn. Fur the past three (31 years [2011, 2012 &2013:1 Mr. Xilgovr has conducted the audit of the f nancaI statements as...4.1211 as completed the tax return-Fo.-rrn 990 for our non-profit crgar iaatIQn, We expott to E+et ire his services to Conduct the firs nciaf siraternent arrdi;t and tax return for FY 2014. In working with our accounk"ant and staff, we have found Mr. 2altiLLT to at in a profe Ssionai rrranriaT. Mr. Xitgour suf,mi=. a le-tier -detailing the information ne't rf to conduct the audit; me akes are appneritme e. to cone to our office (at Ielri t once} and upon arrival I hc.. rV�views all the information provided. Our Board of DfreetOrs and I are ven much pleased with the audit and tax seMc_es provided by Kigoa_ir and Associates and fully tecommend their Services to the City of Miami Beath, Haase ie& free to ci,r►.tact me at 7566-412-1714[cell}and/or email at susaciatirtiiierfla.cm Our pily4-i aI Mailing a.ddre is 27112 S.Dim Highway,Narainka..FL 33032_ • _ r Sidoe-ref-7i) 1%) 1 111'1 I I Sawn.RRR;rbid Rimer, MSSA, Executive'11t rector RC_ BC.3X 9011665, I cruet ead., Ftc-rida 3309-0 Tel 30S-247 138':6 I Fax 305-247-1362 [ Email co-rite cip_vOrrujimrit7m.org REFERENCE Lis iii. - - st 1 .LAY',..-•^l/, .'ti"777'.' �y� -�� P. Syr,.4,..�"„r January 12., 2015 1 To Whom It M y Concern, FEE.: Reference for Kilgour& Associates, LLC.:: Par ers For Self Employment., Inc..(PSE) l ag i Kilgour&Associates, LLC to corriplete the organization's annual! independent audit and prepare income tax returns r for years 201 0-2013 consealtively and intends lo engage Kilgour&Associates. LLC to perform the 2014 independent audit and cornpfete the 2014 annual tax return as well. PSE worked directly with Marlon Kilgour as the,audit partner and have been very impressed with the profe.ssionalRsrn and skiff level that he has shown throughout the engagements. I would recommend K:il{.,our& Assc sates:, LLC to any organization needing a highly skilled professional auditor that can meet deadlines, provide cn ,:Stru tiVe feedback and complete engagements with minimal disruption. at you require any additicit ta.l information please don't hee hate b contact me at (30 5) ,138-1407 Ext 315 or by ernaili at rnaria5 artrierstorse tiempto vf"e,nt_ors?, Thank you, .,.''Y +,1 4/ . I, �'' 4aria. Coto Executive Director _co ni..-:r3yr:a BJu'i'ard Sato 215 HIkiritii,J- 343137 F .11 p 4.*1nr rr' ff317' oynienLnug RPI'IzRENCE Janu;-Iryf 14. 2015 G arviso. CPP B 1700 C ctn .rc 7 Center Drive, 3rd Floor hrti< na Beach, Florida 33.139 Dear'Mr. Garv%-so, Marion Kilgour, CPA, CFE harks as our accountant perfortniriq the daily 9cc of ntn a ds of the arq: ni7ai,Yn which Include processing pa'`rcll and rerniring payments to tax a&Jthor5ties_ Mr. Kilgour has been working as our CPA. since June 201.3 to present. Kilgour and 1-c.sociatc responsibilities also inctuded preparing schedules for audit and t 3 X submission and adjustments to the trial balarce. Coxing the course of Kilgour and Associates,iates, II L r.., cc.r<tract, Mr. Kilgour has proved himself to be an efficient contractor for and a hard worker and retpbnds very iuiccl y to our request for infcrmatvcm when,it is b quested of him or the firm., Mr. Kilgour prepares and pays poyrol0 taxes every two weeks arid remits payment to Florida Department of Revenue (Form ' 1's1 and Jriternai Revenue 5e-r.'ice (Form r'ri 990, 940). Simi Mr. Kilgour has taken v-r cur accounting and tax ;sue ry ces our organiztt .n has filed all our Fcsrr O's co time'frith the Internat. Revenue Services. Girl Power is 'very tmpre sed by Mr. tKilgour's abfIity to com.p i=t e all work assigned to .hinm oru Lime, if not before it was dui'. l-[is work Was always thorough gh and accurate; Mr Kitgcui s understanding of generally accepted acrcounting principfe (GA .P) and generally accepted' auditing standards (G.MS) are very strong and this allows us to be in compliance with our grantors ,-rd ffroncial statemen s b 4_p Etinc. . Mr. K;algourr's also understands cur industry and has cieve'op d Internal rontro4s with management ement for staff to follow'which ensures smooth operations and _•tream3ine processes_ q V �. � d �f pry:V..,�.,e.1_ Overall. Marron is a very cc nscten c us and -;oc us contractor_ 1 strongly believe he has what it tares to make an efficient auditor for the City of Mama teach,. If you rived furtl- r ,lssistcnce, please contact me at 305 756 5502 or my =mail at thernai`r gi 1prwerc .ks.org., Re pcctully.. Th£!nul Campbell ExcicutM Director leZ149 JVW3d A?e3?..c, .E.:'£'ri 1 .3 ra Tti.31E;7S5a02/Falt"�.r�S-7:77-7371 'rrxtY��t:ri:1C7►i'[:i TmkJ.a.5, iI:prir):'Si ,r Wadd flue"C1.71 ii a Tim& REFERENCE D7 Jaaivar?1st, 2O�5 k "SIN m GarAw„CPP 5 1700 ContieNtton arit r Drive,3rd Floor Miami 13e c h, Florida 3313 Dear Mr. Cam so„ am h ppy to write ti sly letter of rz c"ommend:4 ti for our eternal au itaa s Kligo ur nd, .:daftes. and f !the audit partner Mr.Malfo6, lgour„CPA,CF-1,'CU/A for their cr.mtinued excellent work ethic and timeFinevi of reporting the resultF,of our a.udited financial ncial 5i3't*mrnts 3 nci tax reto r,form 59D for the past tw,o,ye, cs. The auditc:r Mr.z<iigour has been veri professional in the manner in which-hr.s team and Mg cnern'arrs or work towards r..onduCt;r7g the inarhpa:is State.rne t audit and tax return, Eact; 'rear,. K:1,-;aur&Associeum pr serut_,t e financial report autd tax return to the Finance C,nnn.mitt.et aind thQ 3card of DireCICrS. • . iigour;Ind �_- :�c a e., LL C_ cmEaged this veaif towards the complet fin,of Miami ChEdrenes. tnitiat► �, 1,r z Jura 30,201,5 audited fie inciai statements and lax form 090.I re,,o rnrncrnd Kilgour and Associates.,LLC. to be yclir next ndepe^►d` rlt ect_rnal•a:ud it:N.., ncereiy., I Cecilia Gutierrez A; ety Priai9;,ent:&CEO 5400 NW 22nd Avenue,4'h FiIor,?.1FFP rni, F!33142 I P' 305.6362'M !tiniantittikintri.sinitiafivs.org APPENDIX E A.rF NT"1:TY INS SRvcs iNc./2-Irsipxorn3 301 C•70Cos PARE DR:rvs, Iff 13.32.5 City Of iacai -;7 00 CON1.7;NTION CENTER DIR 1,17AMI BEACH FT, 3:-11 39 ACORD 23(201141) APPENDIX E ay.-rf"21■L ),ICEj, CERTIFICATE OF LIABILITY INSURANCE 7c).:,.2 1?p7i:i N4,ri: r "^r/, 2 01 THIS CEIRTI tc T EIS ISSUED AS A MATTER OF INFORMATTON ONLY AND CONF7 R NO RIGHTS UPON T E CERTIFICATE FOLDER.THIS � CERTIFICATE DOES NOT A�FI�RA1ATVELY OR NEGATiVEL s'AMEND,EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POL ICt1I=5. , BELOW_ THIS cGRD.picATE OF INSURANCE DOES.NOT CONSTITUTE A CONTRACT BETWEEN TIDE MSUING DISURER4S),AUTRORIZED REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOQDER. IMPORTANT:I6 the cerific ita holder is an ADDITIONAL INSURED,the goli..y ies)must be endolr d. If SUBROGArIONI$WAIVED,xi;r ect to tba terms and conditions of$he Perg:j,certain pa,cci army require an endorsement. A Statement on this Corot ate does 1.»:t confer rigl tx 10 tt.4 certificate Molder in lieu of such aindorsernefrkey +Y:a xis - --' --- ) ti ! .,,:4,1".4:7 A i iJ:T Y i it.t �'e•°.',Ba''-.:. INC r'1 .,/tii-'_-'1 N ;:%, _ :t r.. _ _ ft•. _ .... r s wr., .;et {:.6 6:i -: ;_c.I +ar,'-1s;z I;,_�y:z i 4:� .-6 I 1 2 2i12.jI) p: f_•6k.F: i6J"—�I : :•O 6r : ,,!�f7e °i fis'i3--r, _;1'',,1-7, - . + '1 21 l',;',1-7,,,- +r f.9 _ 30_� •�•I,:;r'}1-'''' PARK i:i3_'it`I'° rrit:"w,IL;-�•:ai•i'.lict ixYa=k'1°: v:.s CLINTON N? •1 3. 3-` L'�v-rLA i a i -.,. -t _ _ .. tip...-��L� :1'i:� CL: ;i•i� I 'I .4..Ta lie I Yk72-s`::RI's r.1.-1'.:T.:01••: C.fi...,i:! •8 Ir.t Cc, rtZ T.1..C.OU. & As iii.i1...I TA TES ES L_C vr!�a}; J 1 .is01 5"c; 95TH !',tap =TE 10'[_I �:: - - — f.1 t 3, I FT, :='j.3 - _ 19fiii; = I COVERAGES _ CE.RT F CA.T E-NUFII3ER: REVISION NUMBER: 1-ilS :_S TO C:FPT1r'P• II AT THE nil it::IF' OF t4a isl4t.t4C E U T_D Eel .".1a �' L UEE ISSUED'TC) Tr-E 1?3_-,d.''- fa Pd+vi?'z_C..S.ac'G ':^f T1•iC r'T.IL I`5' P_RICiD IPIDIC:9.TFS) 1t1^T'l1 fl-IStANDIPJC; ANY REWIRE/01:NT. 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L)r I L�t.c 111"i - .t,r,.f I —I "j 7 I nr. 2,r�J L.11 l'i,1 C; I ,d__1 r�fti7 _T i�ear�,�i��l � 1 r 1 i m 1i a: 1 1 -n4:3,W.)rr MifaC116aic °,9.3iLTY 4,000, 001-:, • .Ir.,wr mi` Via#i?Li I G fit L'P I b 9_tRY TN i - AI.ITC.$ =:DT•-! 1:+ ^=2Y 'F.1 .:9 1::' 1,1.1__i°. t i I:1, 1 •`;1 f, -a'i e;v mejsc•Tr.,s.:.L4+di k ��. _IaEri hi-tjts ': t'1 a r14 tU F4..IAF.=r•,` -- T t HIVIRFI-C LAB I I u::i7.1g I ran 1•aces �r.� EXCESS'LiM 1--,174.M.SAtiOE° _- .,uc44.>:_-3L. 4.74591,0;4 TIMAAATf 4: .7,.7 + ._,_ ., p, y _ I• ?,•v r-∎..70 ill brt_ats?,:,n"WC mf;.;. ii 74i: 7,1 1 s4-rFM;;roym_ara F73�i.�r:ir 1'.L_GLIEpI:fl't=�.T ,'Ii I�I�� sl, I t _ :ii j1'i'i'Sllli.'4 ry iu AT I t• I 1 t •, .. ' •f f sl': .'1:4, �� I.7:'i'1!1^s f:i 1; il• �t..-.. �.� � �I s i :1 rS;a - +.7st Vi:�`. 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Di. 1 141=riC�3'i'' `!Fi(:1ir L'_ ,S_..''j - - f;� �/�n�,}-` 01958 2014 ACORD CORPORATION.MI.rigJtft:served, ACORD 25(201_•4 11) Tic ACORD name and logo are acg'sstcrted marks of ACORD I REQUEST FOR QUOTATION fRFQ) Appendix F 2015-C143-1NQ AUDITS OF Resort Taxes. Contractor; Marion Kilgorur,'CPA,CFE KEIgour&Associates, ILC 16201 SW 95'''Av-Priuo Miami Florida 33157 LQfltiL vj iercst As of today's date there are rzto anflic t of iintorest with the City of Niiamj Beach, FL REQUEST FOR Quotation (R.FQ) Appendix G 2015-043-WG AUDITS OF Resort Taxes Contractor 7viia Hon Ki tour, CPA, CFE Kilgour&Associate_s, LLC 16201:SW 95°'Avenue Miami Florida 1331S7 L I o Uist.or_y to the past five (5)years No litigation,or regrlatory action has been file.d against Kilgour&Associates, LLC or Mr.iMarioni. Kilgour,. CPA, CFE. REQUEST FOR QUOTATION (Rr-Q) Appendix H 2015-043 ANG AUDITS OF Resort Taxes Co.ntractor: M@Ii0E1 KiN01.17.,CPA„., CFI:" Kilgour&Associates, LLC 16201 SW 95th Avenue Miami Florida 33137 d0 r imp a if.; (.:.'unt.)-thAkth9ns In the past fivel:.5:11 years Mr. Kflgour„CPA,CH or KilF,our&A ddtes. LLC has not contributed to the campaign either directly or indi •eptN to any ca.ndidate who has been elected to the office of Mayor or City'Commissioner for the City of Miami Beath. REQUEST FOR QUOTA-RON(R.F01), APPFIMMX I 2015-043-WG AUDITS OF Resort Taxes Contractor: Marlon Kilgoor,CPA,CFE 108our&Associates, LLC 16201 SW 9516 Avenue Miami Froride 33157 Cth- vi Busk! s-s Ethic's Otir..Kilgour„CPA,CFE, and Kilgour&Associates, 1.1C will adopt, as required in the ordinance, the City of Miami Beach Cede of Ethics. Also, please find balm(Kilgour&Associates:Duality Control tancument that aJo includes the firm and -staff RELEVANT :'7-THI:CAL REQUIREMENTS. Ki[gour&Associates LLC _ . _r Appendix I Kilgour & Associates, LLC Quality Control Documen My quaayr ontrol policies and procedures,for Me six elern:enrs of quality control are presented below. It is my.policy to follclw all?-;plicable un,con.ditionail and presumptively mandatory require.merts of SSQ No_ 8, A Firm''s Sy Vem of Quality Con m, as evidenced by the p :cic es and procedures w thin Ws quality control cccurnent. IC is also my policy to adhere to iI applicable -unconditional and presumptve y mandatory requirements of othet reievant professional standards.S. Trio h.0 mark resources, CC activities of assigning teams to ,engaag:e'T entS; recruitment and hiring; and performance evaluations; cOrnperisation, and advancement are r t applicable to my pi actoe. LEADERSHIP RESPONSIBILMES FOR QUALITY lAr1TFUN THE FIRM I es-sum r?sponsibiri€y for the tire's system of quality control and de ion the system to (1)emphasize the importance of per forrrgirtg .4voik Mat corripiies with professional standards and appl:able legal and regulatory requirements and (2) issue r pori , that are appropriate. in the circumstances_ ensure compliance with this policy by implementing the fdIow ng procedures: 1) f'dedic 3t sufficient and suitable resc.urces to the 'S.q,uality ct nti c l System and quality,niitiati'rr and identify, develop, and irnp€esnent the necessary -CSC policies and procedures based upon ray, comprehensive unde standi.nq of SAS No., a. 2) I continually C valuat-client relationstrips and engageMerit5 tr: enssui e that cipimmercial considerations do riot override the objectives of the duality rltrlll system:. 3;i At least e:nnually, my Leadership responsibilities for quality within the firm. polky and procedures are reviewed to detwrrnine if they are appropriate and.caper th ig effectively. Sea the MONITORING section, of this document for further inform titorl. RELEVANT ETHICAL REQUIREMENTS It is rr y Policy to be faanfliar with and foiIow relevant ethical roquirerl'terrts of the AIC A, contained in the Code of Poares start,?!Conduct the State of Florida Soard of Accou:rltancy, and the State of Florida CPA SocIeVi ir5 performing my professional r esponsib ili vs. Furthermore., it its my, policy that, for enlgage.merits subject to Golf Trunert Auditing SStandaeds and other applicable rregulatcr,r agencies, I be familiar with and a .here to the relevant ethical requirements included in the star standairds, including any that may be,more restric- a_ Additonally, when I encounter situations that raise potenfal irtd epene wee treats., but such situations are rldt speciflczliy addressed by the independence Rates of the AIGPA Cede D Prearesslrr79i G QC:n. r..4t.the situation w I1 be evaluated by referring to trca arinceptliair Framework far A;/CPA Indeepe dense Standards and applying professional,judgment to determine whether an independence breach exists..l take appropriate action to criminate threats to indeperdencae Cr mitigate them to an acceptable level by applying se,feguarcis. If,effectve safeguards cannot be applied, I will,,,withdraw from the engagement ar take other corrective ac't ns as appropriate to eliminate the breath. I emu-re compliance with this pvifiic.y by implementing the followings,procedures: 1) i have access to the relevant ethical requirements to which 8 am subject and l maintain my familiarity with such requirements. 2) I tape ethics training at least once a year.a required by the State of Florida.Board of A;noun ardcy.. 3) Certain relevant ethical requirements are addressed by procedures +.'itltin the work programs and standard forms in the accounting and aiding manuals teat I use. Such procedures: Appendix a) DeRernine com.p4i, noe with relevant ethic-a1 requirements_on each new and r&cu rririg client as part of the acceptance and continuance c;visn, b) Consider Punp id fees_ c; Annually conf1fl11 the ndependencc'of anatiner cccr.iunt'arut performing work en a grow, audit Or a segment of a review Cr attestation emaasm rut. Imo) Identify non-attest services performed for att5rot serve clients and determine if the Berk es threaten independence with respect to that client. Wriere appl[:ahle: this includes determining whether such non-attest (non-eudut) services impair independence under the independence ru'lea in tG► vf.i'nmer:t Auditing Ssar4er', . e) Consider wh;etner cvtuat or threatened litigation has an effect on the firm's independence o�itf 4- sPect to the client. f) Determine whether I am independent of e finan ll reporting entity, if I am engaged as the group auditor to report en the basic financia3 5teternents of the naricial reporting entity,. g) s der whether t was party to a cooperative arrangement 11eUnt wish a client that''tts material to me or the client. 4_; If a potential throat 'o independent-R is identified, I aectmufate relevant. information so I can (a) determine whether independence requirements are satis lid, (b), hka appropriate action to address [clerrtihed threats to independence., and (C) maintain current ]ndepe.nderce informajon. For clients cf whom I aim not Tfldependent, only oompitatixn services are performer, anti i disclose the I'ack of independence in my.accountant's compilation reports for thus client , 5), .docurncre-t arty resolution of ail relevant.thicat requiirernents matte and Vile the documentation in the cI e s permanent Vi irk-piper 6) At least annually, my rele aart ethic t,Tequirernents policy and procedures are reviewed to deitenmine if they are app.ropr1ete end.operating eff c aly.. See the MO-NITORING section Lf this dcc ument for further infOirrmattn, . ACCEPTANCE AND CONTINUANCE OF CuENT RELATIONSHIPS AND SPECiFiC ENGAGE:ME It is raiy policy that for a[l .cornpilation, review, audit. and attestation :angagarnerta, I: evaluate the acceptability of the c5 nt arid the engagement before agreeing to, pcokeidr pro sionel seneik3es.I will accept and continue only dent relationships and specific engagements when i have deterrntned that I have the requisite c mpetence and capabilities.(inciluding adequate time and resources)to perform the engagement and can comply with legal and relevant ethical requirements. Additionally, 1 wilt only undertake c+r continue relationships and engagements when I have considered the integrity- of ere client and do riot obtain cnforration i,ndicat ng that th.e client lacks En,tearfty.. I ensure compliance with this policy by i rnplernentino the fol:lc:..vingg procedures: 1). For each prospecaive client that requests fix the first tip ne a con pdi tion1 review, audit or attestation ser .:e, 1 complete an engagement acceptance form. 2) For existing attest clients,I annually review the fan's client It and reevaluate the acceptability of each client and engagenm.nt Furthermore,:the engager gent work pry, jrenis that I use(as documented ar7 the angragerrient performance QC eisimert of the firm's QC dcc-urnert.t) contain steps requiring the nsider.a.tson of whether I should discontinue providing ail or certain services to a client. 3 i document how issues identified during the a prance and continuarvm process, if any, were overore and reseved so that I decided to accept or continue tihe cfient relationship dr -sp i c ertgagerrtent Such documentation includes discussion of six nifcanw issues,consultations, conclusions, and the basis for the.cons si ns, 4) If situations occur after the commencement el act engagement and while work.is in process that indicate f slw.iutd Consider withdrawing from the engagernen g t consider vinethe;there are any professional,, regulatory, or dal;responsibilites for me to remain associated with the client and the'engagement or to report the withdrawal to regulatory authorit s. In addition, i ci nsider whether withdrawing from the Appendix I engagement or discontinuing:;wing the client relationship is apprF pria:te. S gnifcant issues,, consultations, conclusions, and the basis for the conclusions are dooud nerte€i when withdrawal from an engagement or from both the engag ea neat arid the client r eic &nship occurs. 5) I am responsible for ensuring that an encagement letter is obtained or each clie.n4. The engagement kqler documents my understandirig with the client regarding the nature. scope. arid Iim:itatfons of the services to be performed, as-well as my role as engagement partner. 6) If I discover a potential conflict of interest during th aoce.ptani and coratinuanc decision, I determine whether it is appropriate to ars.cept or continue the engagement if he engagement is accepted or continued, the etcJrequirecents under AICPA I nterpetationNo. 102-2, ao nficts ofinterest, under R u[C 62, Integrity a'c OV Y ty, are c- Cdered, including whether a domI t of interest that might be perceived as impairing objectivity-. was disclosed and consented to by the client or other appropriate patties. 7 i At lust annually, my acceptance and cont nuance of client relationships and specific engagements policy and procedures are reviewer to determine if they ate appropeate and operating effectively. See the I'+1ION!TORiiNG section of this d'iccumeryt for further inform=ation. HUMAN RESOURCES Ovaraill It is my intent b succeed in the marketpiaca' by pcss ssirrg competence, crapaidities, and co nmAment to ethical principles to assure that'engage merits I perform are in accordance with professional standards and applicable Iegal and negr:latory requirements and tI-6at appropriate reports are issued in the circumstances. The activities of My hurria:n resources QC slf st cram fora sole praottioner with no professional off include- • Determining 00mpete-ncies and capabilities. • Professional de'imropment Policies and procedures for these activities described below. At Bast annual:, my human resources policies ies and procedures are reviewed to,determine if they are appropriate and operating effectively. See the MONITORING section-,of this document.for furtl-uer information. Det tTh:in[rng Competencies and Capabilities It its my policy to possess.the requisite competencies and capabilities to perform accounting, auditti:ng, and attestation engagements.. I ensure ccmprance with this policy by I nplementing,the following procedures: 1) Per cdicailly, I asses the competencies .nd capabilities -rat I should pees-ss ire Order to perform accounting, auditing, and attestation engagements and ensure that engagements are performed in accordance with professional standards and ap=plicable legal and regulatory requirements., and appropriate reports are issued in the circurn-stances. I annually review my performance (by means of self-assess- rnen and .pear •Wai'uation) .and my conipetenc e -and copo b Ii ca. I compare the competencies and capabilites I p'css"ess to the requirements of my current and prospective enoegernents to determine., whether I should continue to perform those current engagements or to pursue a prospevtih-e engagement. This assessment includes my— a) Understanding of the role of the fan's QC system and the Cc'd of Professional Co d el b) Undersiandin of the service to be performed. c) Tht+hnical proficiency. d) Familiarity with the industries that I serve. e) Professional jud'=gonent. f) Understanding of the organ ization's information teoi=rrdlogyp systems. 2) I decide whether any changes, should be made in any specific competencies or capabilities II rest possess. Appendix l Professional Devetoprnerit It is my pogicy to comply with h the con .nuid g professional educ ion; re�uirements of the AICPA, Nye State of Florida Board of Accountancy,.the t!_&Government Accountability Off1 cne, 'id other �yregulatory y�.agancie_s, if uLpli tae, arrti' to mainta n an ai equat avd-a Wine. a�d understanding of current developrLµ{. En professional standards. t ensure compliance nth its policy by implementing g the following procedures: 1) I obtain the minimum number of OPE, required each year by the Florida State Sloan-) t ou ntar ry or. alternatively, meet the CPE requirements of the AOFA) in prograrns that.qualify for credit under the CPS ruts that govern my prac e. If applicbte, to each two-year reperiing period, 24 of my CPE houg s are Obtained in subjects directly related to the nmil.nt nvrronmeni, government auditing, or the specific,or unique errfironment in which ich the audit al entity operates. 2) 8 maintain appropriate CPE d'ccurnentaton for the most recent five years.. 3) Ii maintain tain a cure ant Ibbrari and keep abreast of important nudes about new or emerging changes in professional literature or'business activity. ENGAGEMENT PERFORMANCE Overall Erigagernent performance., encompass many 'assts of performing an erfc; gement: frcrn the initial planning stages to the issuance of the report and assembty of the work-papers, Addittnalty, it is not uncommon to occasionally encounter difficult or contentious issues ttliat result in the need for consultation or that c'eate differences of c inion. a believe in a sting quality control sys,tern arm support engagernenrt qu'aiity control review. 'While ail of these acs.i es are part of the engagement performance,element of the QC system., F have chosen to differentiate certain a�i' tiw within this secian of to 0,C document for ease of understarvdhrt.g_ `fhe activities are segregated as follows: • Engagement performance and documentatan. • E-nga.gement cuaiity+control re ie .. • Consultation and differences of o=pinion. Pcficios and procedures for eacti o.f those acCPr ices of erigagema h performance are described below. At least annually, my engagement performance policies and procedures are reviewed to determine if they are appropriate and operating etie.ctivel y. See the MONITORING sec?c i of this document for. further information. Engagement Performarice and Documentation It my policy that all compilation, review, audit, and attestation engagements be property planned, 'performed, documented, and reperted c communicated in accordance witty the requirements of Prni8S5-icknal standards, applicable legal and regulators" requirements, and the firm. In this regard, my engagement perfcrra n ttualdty control (CC) steps are .documented in the firm's engagement performance bridging doc rnen`as_ ll have adopted' and integrated within my quality control system, the Lase of PPC accounting and auditing manuals and practice aids, as more fully described in the engagement performance bridging documents. I maintain se ate br"igimg documents for aundit, attestation; and onmpilai ion and review services._ Those bridging d cu:merrt5 are attached to this document at beginning of each engagement fiFe_ The use of such bridging documents facilitates consistency in the quality of'engagement perfaernance and application of engagement procedures_ This QC document, the PPC manuals, and any Qter practice aids used by me are intended .s eFj, to assist in achieving compliance with professional standards. A ordingly, nothing within this QC document should ld be cons` ued as (1) requiring a higher level of performance or ducuB ierataton than the minimum specifically required by illy QC policies and procedua s, or(2) overriding the exercise of my professional judgment. Appendix I Engagement Quality Control Review it is my policy to ev..Givate all er:.gagerr -rts agaanst criteria established by the Firm to determine w iether engagement nt quality cor'rtg,1 review should be performed and to have an engagement quality control revi t,v perlomted for alu e gagers en s that meet those criteria Engaaarn r Yt quality control reviews are comp5otied before the report is.released. I ensure compliance with this policy by implementing the following,procedures:: 1;) I establish criteria for perfomnance of an enoagement quality control review (EQC.R) far each i rr jcr serQ: e FroviQed i,.e,, compiP t`c n, review, audit, and at esttticn engagements)_ I! periodically eva?uate and make changers to the EQCR criteria as needed based on chariges in the-struci.re and nature of my practce. All engagements am-- evaluated against the established criteria. An engagement quaff ty o.ontr .l review is performed for an engagements that meet the established criteria 2:+ Eased on the urra-nt composition of my accounting and auditing practice, I have cortclu r d that engagement quality control revtaw should be performed rmed for all Not for Profit ertg agernents. The performance of engagement quality control review is approprr:.ately documented. 3;r I cormtr-act w th a su.ita.bty qualified external itldivprlual to perform the engagement quality control reviews. The ernoaaemerit quality control re%fieAver peifarms. and dcc urF.nts rexi iew procedures required by professional standards. Cons_uBtation and Differences of Opinion It is my policy to refer-to au lorft thi literature and or sources-w`ien appropriate and to seek consultation on a timely basis, within Ciu1sid es the film, whenever differences of opinion ,occur er uncertainty ?xists, -17e,garng a technical issue_ Q ensure cornpliarce with this policy by m pees,nesting the following procedures; 1) I'maintain,one adequate and up-to►-date reference library that indudes maR.eri als n elated to,client served and that I consult in my research of technici issues. 2: Before using are outside indi,�id4.�a 1, includeng non-accoi..intinc or son-auditing specialists, t evacuate wtiether the external prov der is qualified for the specific purpose of the consirltation.. ALI retevant facts are provided to those consulted so they can understand the nature and scope of the consultation. 3) l.suffrciently docum. nt in the work papers ail technical raseamh and other matters relating to differences cf opinions and ctnsuitations as required by professional standards. AO cc=.nsult terns invotvir g difficult or contentious issues are agreed 43pc71 by both the indi it uat cctnsufted arid' me.. Consultatiors and differences of opinion are snusncdenaf+' documented; including it* ryriginal issue, the results of the technical' research or consultation, the resolution of the differenoe of opinion or consultationi and the basis for those decisions, and the.irrrpleimentatcn of the conclusions reached. 4) a do not release the report until any difference of opinion is resolved. MONLTORING it is my policy to,'monitor the quality control'system on an ongoing tasiis to provide reasonable assurance that the patties and procedures 0 have established for e. c4i of the elements of quality control are rel`.e ant, adequate, arrd o-r eratf•ng effectively. Monitoring a.=rtivitirYs include engagesrie t quality control rev tew (EQcR.),. Insp ctiort, and post issuance ro w. EQCR,_cerfcr reed prior to completon of the engagements, assists in providing ongoing consideration and avaDuation of my QC system. The policies and procedures rotating to EQ R are addressed in the ENGAGEMENT P ER FORMA,NCE section of this QC document. The retrosp dive monitoring actvities p:•rformed relate to inspect r'n arid post ost issuance review i;c riectively refferu to as Th c`i nfrre!'�rel4f) and are the primary'acti;r�'i4ies addressed in these rrciii`oring policies and procedures. As an integral part of the monitoring process, nspec nfre'v w proc dotes are performed.on all elements of my quality control system least anon uatly, to determine whether I have complied with pr, fes V;nal standards. app°icable legal and o cg:utatory reg-utrern ent5; and the system's .stated qualty° control poi ties and procedures. I ensure compliance with this policy by tmplementzng the for,Itywing procedures; 1) At least annually; I assess my com p ian e with my quality control system. The mor itortng p-;r es is planned, performed, and documented using the appropriate rrlznitoring checklist found in the practice Appendix I aid sect rr �f PP ''s Guide to Quality Cord?rot as a work program. The roonftorinQ procedVies ncIw e review of administrative records to.ASSESS born rfiano retaStng to QC elemen other than engagement performance. 2 At the conclusion of the ,inspect nitani+ew.. f identify and slumrr wire th; deficie:nc noted for each engagement reviewed. I consider whether any deficiencies noted may affect Ythier audit engagements. 3) I~ take w r'iec1iie actions resulting from my va uaticti of the deficiencies noted during rnonuitGrinq procedures. 4) If monitoring procedures indicate that required engagement pi ece °ui Gs were not performed or that an issued report !is inappropriate, I determine what further actions are needed to comply with relevant professional standards and aapliccb e regal and'rcgul`atory requirements. S) At feast aanuaIly, I prepare a formal monitoring report This annual monitoring ccomnmunicatior3 provides a dascription of Ea) the monitoring' procedures performed; (b) the conclusions reached from such psocedures, and (C)any systemic, repetitive, or other significant deficiencies noted and the corrective actions taken to resolve them. i consider whether any deficiencies noted 3n the report may affect audit engagements. 8) In an ition;, the frrr is subject every three years to a peer review in accordance,with the requirermen of the Al'C,PA. and the State of Flarda Board of .Accountancy:. am re-sconsibre for scheduling and cccrdf atinq that review_ 1 elect to have my peer review count ae the inspecfon for each year in which a peer review is performed. The internal insnectionfreview results Uncleding;time specIfic to the firm's governmental audit engagements and ERISA employee benefit plan audit:engagements selected' for ifs Ge io evtie.v) and annual morlitocing communication are made available to the re's peer review teal_ 7) Based on my arun:uar inspectonf r€view, the annual monitoring communication, and my ongoing monitoring of the system and, when applicable, the results of the firm's peer review, I determine any corrective actions that should be pursued to improve, amend, or revise the OC system $1 I appropriate y investigate, respond to, and document corrnp.in and aIleoartions against The firm.. I involve legal,counsei if necessary_ 9 i I document the performance nce of each element of my QC system :can an ongoing bas , as welt as in con juanctcn with docurr enting he monitoring of the system. t .etain monitoring documentation evi ending the operation of my QC pcIicies ark procedures:for a riime suiti ien.t try all w peer reviewers to evaluate compliance with my system 44 quality'control_ CA , ,Al )� %'t BEAcF 11 - _., .: a :,,4., , ,,,, ,. Kilgour & Assocates LLC .. ---, , , UR --se- m 1 Afittillitt Certified Public Accountants&Business Advisors I t t t i t ,_.-s I f,: le f WELCOME i ' — t A BEACH , . ,,,'f—. •' c "1 1 L PROPOSAL TO PROVIDE RESORT TAX SERVICES For RFQ 2015-043-WG SUBMITTED BY: KILGOUR &ASSOCIATES, LLC MARLON J. KILOUR, CPA, CFE, CGMA Direct: 305-793-1772 { _ :1 .., '. Email: marlon @kilgourcpa.com I -. "�, _ ._; Address: 16201 SW 95 Avenue Suite 100—C Miami FL33157 �� "__ -• PROUD MEMBER OF Members jI n ,ACFE F • • i ma: I— _—_----71-_, AICPA)€ iii ASSOCIATE MEMBER r. Florida Institute of Certified Public Accountanb ■ is�_ January 15, 2015 Mr. William Garviso, CPPB Procurement Department City of Miami Beach, City Hall Procurement Department, Third Floor 1700 Convention Center Drive Miami Beach, FL 33139 Dear Members of the Evaluation Committee: It is an esteemed privilege to have the opportunity to respond to your request for quotation (RFQ) 2015- 043-WG to provide audit of resort tax services to the City of Miami Beach. The City of Miami Beach needs an accounting firm that can resolutely understand and execute its goals and objectives. Our firm is committed'to client service excellence towards executing and delivering world class audit and sales resort tax services. As such, we are confident that our enclosed response to the City of Miami Beach RFQ will demonstrate with assurance that Kilgour & Associates (K&A) is uniquely qualified to serve in the capacity of auditor for the City of Miami Beach. With over seventeen (17) years of experience in the Accounting and Financial Industry, Kilgour & Associates has demonstrated its ability to successfully perform audit services within specified schedules and deadlines with high levels of satisfaction. Our professionals will sustain our winning track record with the City of Miami Beach under the leadership of audit partner, Marlon Kilgour, CPA, CFE, CGMA. Our team of professionals is distinguished by the use of proven cutting edge technology towards providing service excellence to our for-profit and not-for-profit clients for audit and tax services. We utilize a paperless document system for all audits, tax and assurance services giving our team the flexibility they need to meet our clients' strategic goals. Our team uses Thompson Reuters Audit, tax and Accounting software, similar to software used by the Big 4 and other top CPA firms in the USA. Kilgour & Associates,. LLC Paget We pledge that no other firm can match against our many years and pervasive experiences combined with our highly motivated team to deliver world class independent audit services. With motivation and commitment, we are ready to begin City of Miami Beach's engagement for Sales Resort Taxes! We hope the enclosed credentials and our broad experiences satisfactorily illustrate similar audit and sales resort tax services performed. Should you have any questions or concerns about this proposal, please do not hesitate to contact us directly via phone or email. Should you so desire, I would be happy to meet with you to discuss our proposal in greater detail. Sincerely, MARLON J. KILGOUR, CPA, CFE, CGMA Direct: 305 1 793 1 1772 E-fax: 305 1 422 1 5900 Office: 305 1 233 1 7900 Email: marlon @kilgourcpa.com New address: 16201 SW 95TH Avenue Suite 100-C Miami Florida, 33157 • Kilgour & Associates, LLC Page3 Table of Contents TAB 1.0- COVER LETTER 1 TAB 1.0: EXECUTIVE SUMMARY 5 TAB 1.2: PROPOSAL CERTIFICATION, QUESTIONNAIRE & REQUIREMENTS 6 TAB 1.3: MINIMUM QUALIFICATION REQUIREMENTS 7 TAB 2.0: EXPERIENCE & QUALIFICATIONS 10 TAB 2.1: QUALIFICATIONS OF PROPOSING FIRM 10 TAB 2.1: EVIDENCE OF SIMILAR EXPERIENCE 11 TAB 2.2: ORGANIZATIONAL CHART OF ALL PERSONNEL AND CONSULTANTS 15 TAB 2.2: ROLES OF TEAM MEMBERS 16 Tab 2.2: Qualifications of Proposing Team 22 Qualifications of Proposing Team Members 22 RESUME OF MARLON KILGOUR,CPA,CFE, CGMA 23 RESUME OF RAMSES ISMAEL, CPA 26 RESUME OF CLAUDIA GALECIO 28 RESUME OF CRYSTAL ADENAIKE, BA 30 APPENDICES APPENDIX A Proposal Certification, Questionnaire & Requirements Affidavit APPENDIX B Not Applicable APPENDIX C.1.1.a Registered to do business in the State of Florida APPENDIX C.1.1.b Three (3)years experience listed in main body pages 7&8 APPENDIX C.1.1.c Maintain permanent office in Miami Dade County REFERENCE D Reference Letters APPENDIX E Insurance Requirements APPENDIX F Conflict of Interest APPENDIX G Litigation History APPENDIX H Vendor campaign contributions APPENDIX I Code of Business Ethics Kilgour & Associates, LLC Page4 TAB 1.0: EXECUTIVE SUMMARY The City of Miami Beach's (the City) resort tax is one of five major funding sources to generate revenue for the City. As such, the City should not take a risk on hiring inexperienced auditors for such an important task as outlined in the Request for Quotation (RFQ) scope of services. The proposed scope of auditing resort tax businesses plays a major role in helping to ensure the financial health of the City. Also, the proposed scope demonstrates the City's commitment to sound revenue management. To continue building upon our success, we are proposing a client service team member that has served the City well. This member is engagement partner Marlon J. Kilgour, CPA, CFE, CGMA. Background The Internal Audit Division's goal is to audit the several businesses consisting of hotels, restaurants, nightclubs, and bars at least once every four to five years. Other accounts represents apartments having less risk are audited much less frequently. Understanding of needs The City of Miami Beach is anticipating assistance from independent CPA firms in meeting their goal. Scope of Services Kilgour & Associates understands the scope of services shall be performed by one or more qualified CPA Firm of auditing services. The scope includes conducting audits on businesses registered with the City of Miami Beach for collecting resort taxes. Why Choose Kilgour &Associates, LLC We are a small firm that likes to be intimately connected to our clients. We utilize today's technology, like successful big firms, to deliver world class customer service and product deliverables. Mr. Kilgour understands that the City needs to have the Resort tax audits done in a timely manner to meet its internal quotas per reporting period and we are in a position to meet and exceed the City of Miami Beach expectations. Also, as a smaller firm, the billing rates for this project meet our firm's economic engagement rates. Kilgour & Associates, LLC Page5 TAB 1.2: PROPOSAL-CERTIFICATION, QUESTIONNAIRE REQUIREMENTS See attached Appendix A completed and executed. Kilgour & Associates, LLC Page6 TAB 1.3: MINIMUM QUALIFICATION REQUIREMENTS C1.1 Minimum Requirement's for Resort Tax.Audits C 1.1 A-See Appendix C1.1.A C 1.1 B—See below C 1.1 C- See Appendix C1.I..0 C 1.2—Project Specifications for Resort Tax Audit—Kilgour and Associates will comply with. the City of Miami Beach Audit programs and procedures. Mr. Marlon Kilgour, CPA, CFE is the principal of Kilgour and Associates, LLC and has a team of three (3) professional auditors who would be responsible for executing the Audits of Resort Taxes for the City of Miami Beach. He had extensive work experience as a Senior Auditor at Sharpton, Brunson & Company, P.A., a local CPA firm in Miami-Dade for a period of four(4) years (March 2007— May 2011) where he garnered the necessary skill set and experience to successfully perform Resort tax audits for the City of Miami Beach. During his time at Sharpton, Brunson & Company P.A, was the key field contact person who would go to the City of Miami Beach Internal Audit Division team to pick up the list of all clients to be audited by the CPA firm. He initially was responsible for performing all the steps that would include initial contact with the client, sending out Notification Letters after they were signed by the Partner, performing site audits and completing the reports to be reviewed and signed off by the partner. He has followed the City of Miami Beach's audit programs and procedures, for the Monthly Accounts- Hotels & Restaurants & Bars and the Annual Accounts-Apartments for all audits completed He later held a supervisory role when other team staff was available and would walk the team through the process of auditing a sales resort tax auditee. On completion of fieldwork and reports by team members, Mr. Kilgour thoroughly reviewed the work with team staff and made any necessary corrections prior to final partner review and sign off. He was also responsible for directly interacting with the City of Miami Beach staff, which included face to face meetings to address any issues or questions when the team required relevant assistance. Mr. Kilgour, CPA, CFE, is currently the Principal of Kilgour & Associates, LLC and looks forward to Kilgour & Associates, LLC Pagel working in his new capacity and is poised to work with the team at the City of Miami Beach on all resort taxes and continue to provide world class audit services that would meet and exceed the City of Miami Beach's expectation. The following list of clients per category (Apartments, Hotel, Restaurants) were worked on by Mr. Marlon Kilgour, CPA, CFE while he was an employee of the then City's contractor Sharpton, Brunson and Company, P.A. The information on this page as it relates to meeting the three (3) years of experience in audits of revenues for hotels, restaurants, nightclubs and apartments work done by Mr. Kilgour on pages 8 and 9 can also be verified by the City of Miami Beach Internal Audit, Mr. Sutter, CIA, while Mr. Kilgour was an employee at Sharpton, Brunson & Company, P.A. Restaurants 3[?53 Hours to RT# Building address Hotel name Audited Complete Year Audit Completed 1430616 1443 Alton Road Bella Napoli Pizzeria 2/2005—5/2008 15 18-Sep-08 1653617 1700 James Avenue,Miami Beach FL 33139 Casa Tua 7/04—4/07 10 Aug-07 1656713 6542 Collins,Miami Beach,Florida 33141 Dairy Queen 7/04—2/07 7 Aug-07 1241316 1676 Collins Avenue,Miami Beach,Florida 33139 El Segundo Viajante 7/04—5/07 13 Aug-07 1547616 1311 Washington Avenue,Miami Beach,Florida 33139 Escopazzo 7/04—6/07 8 Aug-07 1711316 1000 South Point Drive,Miami Beach,Florida 33139 La Piaggia 7/04—6/07 13 Aug-07 1671716 1560 Collins,Miami Beach,Florida 33139 Liquor Lounge Cafe 1/05—6/07 7 Aug-07 1674313 6958 Collins Avenue,Miami Beach,Florida 33141 Mini Market 69 6/05—5/07 13 Aug-07 1484812 217 71 Street,Miami Beach,Florida 33141 On the Rocks 7/04—4/07 12.5 Aug-07 1684613 1229 Lincoln Road,Miami Beach,Florida 33140 La Panizza 7/04—6/07 7.5 Aug-07 1547616 1351 Collins Avenue,Miami Beach,Florida 33139 Sushi Rock Café 7/04—6/07 8 Aug-07 1472416 407 Lincoln Road Da Leo Tratoria 9/04—3/08 13 Jul-08 1812813 1249 Washington Avenue Miami Beach 33139 Deco Pizza 9/06—4/08 10 Aug-08 1803212 841 Washington Avenue Indra Lounge 5/06—4/08 12 Aug-08 1800111 1350 Collins Avenue La Maison Du Sud 4/06—5/08 8 Aug-08 1808916 1014 Lincoln Road QUATTRO 8/06—4/08 14 Aug-08 1782816 235 23`d Street MAMA VIEJA 10/06—5/2008 16 Aug-08 1549416 1022 Lincoln Road Balans Restaurant 01/06— 12/09 16 Apr-l0 1836816 500 South Pointe,Miami Beach,Fl 33139 Cozy Bar Restaurant 10/08-04/10 10 Jul-10 1843716 920 Lincoln Road Eno's Wine Bar 12/08 — 12/09 9 Apr-10 1825716 915 Lincoln Road,Miami Beach,Fl 33139 Meat market Restaurant 12/08—05/10 9 Jul-10 1736616 959 West Avenue,Miami Beach,Fl 33139 Oliver Restaurant 01/06—12/09 14 Apr-10 1332213 1903 Collins Avenue,Miami Beach,Fl 33139 Ottoman Restaurant 01/06—12/09 12 Jul-10 1839813 1627 Collins Avenue,Miami Beach,Fl 33139 Pizza Bar,LLC 10/08—12/09 8 Sep-10 Kilgour & Associates, LLC Page8 Apartments Period Hours to RT# Building address Building name Audited complete Year Audit Completed 685-695 84th Street 1670501 685-695 84th Street,Miami Beach 33141 Apartments 05/04 — 04/07 8.0 Aug-07 Candace Park 1653801 1040 Euclid Avenue,Miami Beach 33139 Apartments 05/04 — 04/07 8.5 Aug-07 Candace Park 1345201 601-5 7th Street,Miami Beach,FL 33139 Apartments 05/04 — 04/07 8.0 Aug-07 C IMA Management, 1674401 1239 15th Street,Miami Beach 33139 Corp. 05/04 — 04/07 7.5 Jul-07 1040301 1040-50 Michigan Avenue,Miami Beach 33136 El Dora Apartments 05/04 — 04/07 8.5 Aug-07 1195201 1195 71 Street Miami Beach,FL 33141 Royal Palm Apartments 05/04 — 04/07 8.0 Sep-07 1295701 222 28th Street,Miami Beach,FL 33140 Vista Del Apart. 05/04 — 04/07 7.5 Aug-07 Bougainville 1716601 240 85`h Street,Miami Beach 33141 Apartments 4/03-04/08 8.5 1/0/1900 1472501 7911 Abbott Avenue,Miami Beach 33141 Gold Star Apartments 4/03-06/08 8.5 January-00 1743801 2220 Calais Apartments,Miami Beach,Florida 33139 Calais Apartments 4/07-4/09 5 January-00 5030 Pinetree Drive Abbott Avenue 1690801 Apartments 05/04—04/08 7 September-09 1 731501 560 NE 5711 Street,Miami,Fl 33137 Brompton Apartments 5/06—4/08 6 June-09 Kew Garden 1461801 1617 Michigan Avenue,Miami Beach,Florida 33139 Apartments 4/03—4/08 7 Jun-09 `�'r ° Period Hours to RT# Building address Hotel name Audited complete Year Audit Completed 1770511 1700 Collins Avenue,Miami Beach 33139 Casa Bell Toy 14,Inc. 07/04 — 06/07 14 5-Sep-07 1633917 944 Washington Avenue,Miami Beach,Florida Chelsea Hotel 07/04 —06/07 14 30-Aug-07 1649911 1414 Collins Avenue,Miami Beach 33139 Nassau Suite Hotel,Inc. 07/04 —04/07 16.5 Aug-07 1634911 1120 Collins Avenue Miami Beach,Florida 33139 Nash Hotel,Inc. 06/04—06/07 17 Sep-07 1443311 1350 Collins Avenue La Maison Du Sud LLC 12/04—5/08 6 Aug-08 Kiiguur & Associates, LLC Page9 TAB 2.0: EXPERIENCE & QUALIFICATIONS ' TAB 2.1: QUALIFICATIONS OF PROPOSING FIRM Audit ,Tax and Assurance Services Executives, financial managers, investors and board members are obligated to build confidence in public reporting of financial results and conditions. With the advent of the Sarbanes-Oxley Act and newly-defined SEC and AICPA standards, independence and transparency in financial reporting has never been more critical. Kilgour & Associates auditing and assurance services assist clients by providing statement audits, reviews, compilations, cost certifications, tax services, and bookkeeping services. Our work fully complies with the standards established by key regulatory agencies. We stay current with generally accepted accounting principles (GAAP) and generally accepted auditing standards (GAAS) and receive continuous training in audit, accounting, government and compliance issues. We are also active in professional associations. Services • Independent audits of financial statements & Submit Tax Form 990 • Review services • Payroll services • QuickBooks services • Bookkeeping services • Contractual compliance engagements • Agreed-upon procedure engagements • Regulatory and statutory compliance agreements • Internal Control evaluation • Compliance audits in accordance with OMB Circular A-133 • FAR compliance • HUD compliance audits Kilgour & Associates, LLC Page 10 TAB 2.1 EVIDENCE.OF SIMILAR EXPERIENCE Urban League of Greater Miami, Inc., (Urban League) Mr. T. Willard Fair, CEO/ President Ms. Launita Gaiter, COO/Vice President URBAN LEAGUE 8500 NW 25TH Avenue OF GREATER MIAMI, INC. Miami, Florida 33185 Tel : 305.696.6650 Email: twfair(a�bellsouth.net Email: rlgaiter(a�bellsouth.net Scope of Work: Financial Audit Year End June 30, 2011, 2012, 2013 & 2014 Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local 'grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Each year Mr. Kilgour tests rent rolls for the following six properties: M & M Maison Apartments, Central City Apartments, Lakeview Apartments, Urban Courtyard, New Urban Buildings and Sugar Hill Apartments SEE ATTACHED IN REFERENCE D.1 LETTER OF REFERENCE James L. Knight Center, Inc. (JLKC)/ City of Miami Ms. Jackie Rowley- Director of Finance 400 S.E. Second Avenue -.111 K Miami FL, 33131 Tel: 305 416 5975 C Email: irowlevilkc.com Scope of Work: Financial Audit Year End September 30, 2011, 2012, 2013 es, 2U1 4 Total Revenue: $ 2.5 million Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. SEE ATTACHED IN REFERENCE D.2 LETTER OF REFERENCE Tested revenues for dollars received from Ticketmaster and Box Office. Auditor tested over 15 shows per year, which would account for all revenues and expenditures received by Entertainers, Promoters and Producers. This would be done through and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Kilgour & Associates, LLC Page 11 Non-Profit References-Continued THE BLACK ARCHIVES HISTORY AND RESEARCH FOUNDATION OF S.F, INC. (BAF) Mr. Timothy A. Barber 819 N.W 2'd Avenue, Miami, Florida 33136 e * Tel: 786.708.4610 ** 4 ,* fa • Email: tbarber @theblackarchives.org .. . kA ` Scope of Services: Financial Statements Year End ji June 2011 2012 2013 & 2014 .��' -�i Ll \1' E Average revenues - $ 12.7 M Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Test the remittance for state and federal taxes on a quarterly basis and complete tax form 990. SEE ATTACHED IN REFERENCE D.3 LETTER OF REFERENCE man,B®W g\cTITflE2 ,0 T Page 12 M.U.J.E.R Mrs. Susan Rubio Rivera, MSSA Executive Director 27112 South Dixie Highway Naranja, Florida 33032 )M.U.J.E.R Tel: 305 247 1388 krscY:rrrto;ac maz Email: susanmuierfla.orq TheOr+StnpDteestliYdana85unalAumiltG Scope of Services: Financial Statements for 2011, 2012, 2013 & 2014 Revenues - $900 K Project description / Narrative of Services: Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Test the remittance for state and federal taxes on a quarterly basis and complete tax form 990. SEE ATTACHED IN REFERENCE D.4 LETTER OF REFERENCE Partners For Self Employment, Inc. (PSE) Ms. Maria V. Coto, Executive Director 3000 Biscayne Boulevard lose Suite 215A Miami, FL 33137 Tel:.305.438.1407 • ECM SELF-Et RUCYttclefr Email: maria(a�partnersforselfemplovment.orq Project description/ Scope of Work: Perform audit of the financial statement and completed Tax Form 990 Years of engagement: Year End December 31, 2010, 2011 & 2012 & 2013 & 2014 Total Assets: $1.3 M Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. SEE ATTACHED IN REFERENCE D.5 LETTER OF REFERENCE Kilgour & Associates , LLC Page 13 World Literacy Crusade of South Florida, Inc. (Girl Power) ' Thema Campbell, Executive Director 1600 N.W 3rd Avenue, s �� y�__��i1 Miami, Florida33136 � ' � 4� Tel: 305.756.5502 ,. Email:thema @girlpowerrocks.org Project description/ Scope of Work: Perform bookkeeping services and reconcile payroll taxes and remit to state and federal agencies Years of engagement: Year End December 31, 2013, 2014 & 2015 Total Assets: $800K Project description/Narrative of Services: Conducted review of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Review revenues for all federal, state & local grants. Perform daily accounting needs of the organization which includes processing payroll and remitting taxes to tax authorities. SEE ATTACHED IN REFERENCE D.6 LETTER OF REFERENCE MIAMI CHILDREN'S INITIATIVE, INC. (MCI) Ms. Cecilia Gutierrez Abety President and CEO L� WREN. 5400 NW 22ND Avenue, ` � �N I �' S _ > Miami, Florida 33142 � �L Tel: 305 636 2227 art, Email: cgabety@miamichildrensinitiative.org Scope of Services: Audit of Financial Statement & Complete ' • Tax Form 990 for Year End June 30, 2012, 2013 & 2014 Revenues - $ 748 K Project description/Narrative of Services: Conducted audit of financial statements for all sections of the Statement of Position, Net Assets & Statement of Activities and Cash Flow. Tested revenues for all federal, state & local grants through third party confirmation and vouching check/ACH receipts to financial records to ensure accuracy and completeness. Test the remittance for state and federal taxes on a quarterly basis and complete tax form 990. SEE ATTACHED IN REFERENCE D.7 LETTER OF REFERENCE Kilgour & Associates, LLB Page 14 TAB 2.2: ORGANIZATIONAL CHART OF ALL PERSONNEL AND CONSULTANTS Marlon J. Kilgour, CPA, CFE, CGPAA Audit Partner Ramses Ismael, CPA. Senior Auditor II Crystal Adenaike, BA Senior Auditor Claudia Gated() Staff Accountant Kilgour & Associates, LLC Page 15 TAB 2.2: ROLES OF TEAM MEMBERS Responsibilities and duties - Mr. Kilgour will be responsible for executing and providing the final deliverable to the City of Miami Beach. He will also be responsible for reviewing at each level all work papers and contacts with the auditee to ensure that our team is following the policies and procedures surrounding the proper execution of the City of Miami Beach audit programs. All team members are trained and ready to perform all audit procedures for hotels, restaurants, bars and apartments. Below is an example of the roles each team member will play in the audit of a restaurant and bar audit of resort taxes. Team Members: Marlon Kilgour,CPA,CFE—Partner Ramses Ismael,CPA-Senior II Crystal Adenaike, BA—Senior I Claudia Galecio-Staff Auditor Kilgour & Associates,, LLC Page 16 Roles and process and time line for Engagement Completion I • Phase 1 }a .21 22 'Planning 'Notice of Audit to !' client • Phase a •Kilgour and � ; Associates Initiate y 1 4 or before, •Conduct Site Visit contact with client .. ,,.��_�� 'Review business �� - financial records • Phase 4 i •Review internal ► i controls at business •City reviews { day • Phase 2 for risk of under package reporting revenue "Reply to City's --� r 'Acknowledgement 'Provide initial questions, if any. with Client f results "City approves 'Review document package and gives request list Complete reports& I approval for g q send to City of \\ 'Schedule Site Visit Miami Beach with Resolution letter Resolution Letter •Kilgour and Associates sends out Resolution letter to ,` Da y 1 -21 + client. 5 (if available) t Roles of team Roles of team Roles of team members members members Planning —All team All functions- All functions- members Staff auditor, Senior Senior Auditor Auditor, Senior Initial Contact- Audit II & Partner Staff auditor Staff auditor Kilgour & Associates, LLC. Page 17 Restaurants/Bars/Nightclubs Fieldwork Outline A review of the Monthly Accounts- Restaurants & Bars Audit Interview Questionnaire will be conducted with the owner/manager to gather additional information about the restaurant/bar, employees and its internal controls of the operations as it relates to the collecting, recording and reporting of sales and calculation of Resort taxes to the City of Miami Beach. Through observation the auditor would also document the description of the business and the number of point of sales terminals (POS) in the business being used. (Staff Auditor and Partner) Procedures: Firstly, the auditor would gather daily sales tickets, weekly/monthly report of sales, profit and loss statements, Purchases records, State and Federal tax returns and any other reports that would support sales and re-calculations towards accurate reporting of sales. Auditors would then use Restaurants Audit program Worksheet as a basis for testing the accuracy in Sales and Resort taxes reporting to the City of Miami Beach. Restaurants Audit program Worksheet has seven (7) tabs which is required to be completed and used during field-work. (Staff Auditor and Partner) Step. I Tab 1-Stats All sales information for the period of audit, provided by the City of Miami Beach will be recorded in the Stats tab, which then lists to the other tabs for testing sales resort tax. (Staff Auditor) Tab 2 - Sch.1 Al- Resort to Federal Tax Enter the total sales amounts shown on each Federal tax return by the business by year and compare with the total sales reported to the City of Miami Beach. If there are any variances, the business owner/accountant needs to provide additional explanation or documentation for difference. (Staff Auditor) Using the profit and loss statement and the federal tax returns enter the total amounts by year for the cost of goods sold (COGS). Percentages will be calculated in the column, Cost to Sales %, over the time period. The auditor then compares these percentages to the City of Miami Beach Cost of sales ratio % per type of restaurant. (Staff Auditor) If the Cost of sales ratios are in line with the City of Miami Beach Guidelines, it is documented in the conclusions section. However, if the percentages significantly varied (+/- 5%) the auditor will request Kilg.our & Associates, LLC. Page 18 and explanation for the variance and document the findings in the conclusion section of the tab and final report. (Staff Auditor & Partner) Tab 3 - Sch. A2-Resort sales to State Tax Enter all the Sales State Tax Returns total for each month and compare variances. If there are no variances, the auditor will document it in the conclusion section of this tab. However, if there are variances, additional explanation and documentation will be needed and provided to the auditor to justify sales records and reporting. (Staff Auditor) Tab 4- Sch. A3-Resort sales to P&L Enter the Sales per the Profit and Loss Statements for each month and compare variances to Resort tax reported sales. If there are no variances, the auditor will document it in the conclusion section of this tab. However, if there are variances, additional explanation and documentation will be needed and provided to the auditor to justify sales records and reporting. (Staff Auditor) Tab 5- Sch. A3.1-Resort sales to Bank statements Enter the Sales per Bank Statements for each month, divide by 1.09% to remove all taxes deposited with sales, and compare variances to Resort tax reported sales. If there are no variances, the auditor will document it in the conclusion section of this tab. However, if there are variances, additional explanation and documentation will be needed and provided to the auditor to justify sales records and reporting. (Staff Auditor & Partner) Tab 6- Sch. A4 Resort Tax Audit Summary by month Any variances calculated in Sch. Al, A2, A3 or A3.1 would then populate the Deficiencies column and the name of the schedule the variances are derived from, and the resort taxes, interest and penalties are calculated accordingly. Tab 7- Summary This tab provides a summary of total resort taxes due, interest and penalties which are then reported on the first page of the audit program and the Resolution letter(Staff Auditor & Senior) Step 2 The auditor then completes the Monthly Accounts- Restaurants & Bars Audit Program (all audit programs are provided by the City of Miami Beach) (Staff Auditor & Partner) Kilgour & Associates, LLC Page 19 The ten (10) sections that make up the audit program are found below(Staff Auditor & Partner): 1. General information and Results of the Audit—This would include the business name and main contact person. This section also includes the results of the audit, date and time of field work and issued. 2. Preliminary Work- This shows the date the Notification letter was sent to the business from the CPA Firm and the date of the Pre-Audit Interview/site visit. 3. Food & Alcohol Operation — This section describes the size of the restaurant, number of seating, number of terminals and types of records used in operations. 4. Pre-Audit Interview — This section allows the auditor to review and confirm the audit program with the business owner contact and other related information provided by the City of Miami Beach to the CPA firm that relates to the auditee. 5. Request for Records — The auditor would document and initial all the documents provided by the business owner/contact during the site audit and/or submitted prior to arrival. 6. General Procedures—The auditor would document the audit program references and schedules where all the testing work was done for the audit. 7. Revenue Procedures-The auditor conducts a walkthrough of individual sales receipt ticket(from customer) and trace the amount to the daily, weekly and the monthly profit and loss statement. The auditor will also take a sample of sales receipt for a period of three — six months and test the calculation of each ticket to ensure accuracy of sales tax. The auditor will also document the results of Schedule A-1. 8. Post Audit Procedures — The auditor would then review with the owner/contact the results for the audit. 9. Post Audit Narrative —The auditor will provide a narrative of the entire audit experience with the client which would begin from initial contact, to schedule appointment to findings and conclusion. The auditor will then sign off on the audit program. 10. Time Log — The auditor will document all time spent by the firm personnel on the engagement with each specific client. Kilgour & Associates, LLC Page 20 Step 3 The Partner and Senior II then complete a Resolution letter which is then sent to the client upon completion and review by the firm's partner. (Senior II & Partner) Step 4 A package is put together by the CPA firm and sent to the City of Miami Beach to be reviewed and approved. If there any questions by the City of Miami Beach staff about the work papers, the lead auditor will respond promptly usually by telephone or in person to resolve any issues. (Staff Auditor, Senior, Senior II & Partner) Kilgour & Associates , LLC Page 21 'Tab 2.2: Qualifications of Proposing Team Qualifications of Proposing Team Members Marlon J. Kilgour Mr. Kilgour will be the partner leading this engagement. He is \ . ,.- currently a member of the American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public 14._= =Y. Accountants (FICPA), The Institute of Internal Auditors (CIA) Association of Certified Fraud Examiners (ACFE), AICPA Forensics and Valuation Services (FVS), and the Audit Committee for the United Way of Miami-Dade. In addition, MARLON J. KILGOUR, CPA, CFE Marlon serves as the audit partner in the profit and not- for- profit Industries. AUDIT PRINCIPAL His industry experience includes: 1. Lead on health care and housing organizations 2. Lending and entertainment organizations which include Partners For Self-Employment, Inc., Urban League of Greater Miami, Inc., James L. Knight Center, Inc., Sun Life Stadium, South Florida Jail Ministries, Inc., Community Health of South Florida, Inc. JMH Health Plan, South Florida Community Care Network, City of Miami Beach, Miami Beach Community Development Corporation, WLRN Television and Radio Station and Jessie Trice Community Health Center, Inc. 3. Provide bookkeeping and payroll services for small and medium size organizations in Miami-Dade County. Marlon also worked at the Miami-Dade County Health Department (MDCHD) for eight years where he held positions as a budget manager and contract manager. His roles included developing models and systems for long and short term financial planning for the execution of several health contracts with the State of Florida. He served major roles in the MDCHD's planning, preparation and implementation of the operational systems that led to MDCHD winning the Governor's Sterling Award which is the highest award afforded to Florida organizations Kilgour & Associates, LLC Page22 RESUME OF MARLON KILGOUR, CPA, CFE, CGMA EXPERIENCE Kilgour& Associates, LLC Principal June 2011- Present • Expert in audits of Not-For Profit organizations and performing OMB Circular A-133 audits. • Explore new markets for different service lines • Review newly issued accounting standards and determine applicability to clients • Managing day to day administration and client engagements of the CPA Firm • Marketing the firm to prospective new clients and other accountants. • Perform presentation to organizations about the role of accountant in business and other business risk • Perform Community Board duties as it relates to approving the financial statements of Not-For profit agencies • Plan and conduct financial statement audits and risk assessment of companies. • Assist client in the preparation of financial statements. • Prepare financial statements in the Housing Urban Development(HUD) system for clients. • Perform closing presentation at Board meetings to provide results of financial statement audits. Sharpton, Brunson & Company PA March 2007- May 2011 Senior Auditor • Plan and conduct financial statement audits and quarterly reviews including strategy, risk assessment, execution and reporting mainly for non-for-profit clients in the healthcare and hospitality industry. • Assist in the preparation of financial statements including footnote disclosures • Perform analysis and create forecast models using key driver indicators including budget versus actual variances. • Responsible for documenting, analyzing and investigating account balances using the firms audit methodology. • Handle multiple concurrent client engagements. • Administer operational responsibilities to staff auditors in order to ensure compliance with budget requirements and audit procedures as well as oversee their performance reviews • Prepare and monitor engagement budgets and maintain budget to actual schedules for the engagement team. • Develop and maintain relationships with client management and the firm's various service lines, in order to ensure efficient workflow of schedules and meetings. Kilgour & Associates, LLC Page23 Miami-Dade County Health Department Feb 1999—Jan 2007 Budget Manager[Nov 2004—2007] • Analyze and develop models and systems for long and short —range financial planning activities for the Miami-Dade County Health Department of Office of HIV/AIDS program. Organize and produce budget documentation for the program and make recommendations for operational funds to meet the goals of the organization. • Audit contracted providers to ensure monetary compliance with federal and state regulations according to Florida Statutes. Provide Quality Improvement (QI) and Quality Assurance (QA) for contract organizations; monitor and test controls within accounting and purchasing system to check for compliance with respective protocols and provide recommendations for improvements. • Assist the Director and Deputy Director to plan and implement systematic budget processes for multiple programs. Develop systems to monitor status of funds and spending pattern. • Evaluate performance of projects in accomplishing the stated objectives which include the projection of current and future needs of programs, manpower, and data processing; Assist in coordinating the budgetary efforts of the department by formulating procedures, formats, and time schedule. • Provide timely reports to management regarding budget issues/problems and assist in improving and maintaining budget control. Develop reports evaluating the impact of program expenditures for personnel, capital and operational expenditures. Reviews and recommends procedural changes in the preparation of operating budgets and subsequent budget implementation. Contract Manager Jun 2002 - Nov 2004 • Assisted the Assistant Director of the Office of HIV/AIDS Services to develop and implement the annual budget for the Office of HIV/AIDS Services for Miami-Dade County fiscal year July 1, 2004 through June 30, 2005. • Responsible for developing, writing and negotiating contracts for review and approval at the local Health Department and the Bureau of HIV/AIDS in Florida in accordance with the Federal and State Laws, Rules and Regulations. • Managed eight (8) Tallahassee contracts and two local contracts with a total value of 9.2 million dollars. • Managed monthly contract expenditures for contract providers through electronic balance sheets and audit trails. • Prepare and present quarterly demographic and program narrative reports to Tallahassee. • Development of procedures to implement departmental programs and participation in the development of materials for orientation and training in My Florida Market Place (ARIBA) and SAMAS/FLAIR related to the department's contract management system. Fiscal Assistant 11 Feb 1999 -Jun 2002 • Responsible for providing fiscal accountability and information management support for Congress Act: Ryan White Title II and prevention contracted providers (total amount to handle for RW Title II $846,133 and $6,725,000.00 for contracted providers for fiscal year 2001-2002. • Initiate and submit purchase requisition for goods and services under the RW Title II allocation. • Perform initial review of in-coming reimbursement packages for sixteen (16) contracts including five cooperating pharmacies ADAP providers. Kilgour & Associates, LLC Page24 • Compile information to generate monthly and quarterly fiscal utilization reports for Miami Dade • HIV/AIDS Partnership and the Patient Care Resources. • Check and maintain SAMAS reconciliation and inquiry about contracts payments. • Assist the contract manager in processing contract amendments and inputting data in FLAIR. • Key member in defining process flow for contract units and also in the presentation of the contract unit to members of the office of HIV/AIDS and the Bureau of HIV/AIDS in Tallahassee. EDUCATION Florida Atlantic University, Boca Raton, Florida Aug 2009- June 2012 Executive Masters in Forensic Accounting Florida International University, Miami, Florida B.A. Accounting w/ Honors Dean's List, Summer& Fall 2005 PROFESSIONAL MEMBERSHIPS • AICPA Forensics and Valuation • Florida Institute of Certified Public Accountant • American Institute of Certified Public Accountant • Institute of Internal Auditors • Association of Certified Fraud Examiners • United Way of Miami Audit Committee • Business Network International • Florida International University Honors College • Florida International University Accounting Association (ALPFA FIU) • Florida International University Phi Theta Kappa Honors Society CERTIFICATIONS • CPA license in Florida • Certified Fraud Examiner Certificate • Currently studying for the Certified Internal Auditor Certification (CIA) • QuickBooks Pro Advisor, 2008,2009&2010 • Department of Banking and Finance, Office of the Comptroller, State of Florida, Contracts and Grants. • Bureau of Contract Management, Department of Health, Basic Contract Management, Certification in Network Capacity Building Workshop entitled, Program Design and Grant writing. COMPUTER SKILLS Proficient in: Microsoft Office, QuickBooks, and CS Engagement. ICilgour & Associates, LLC Page 25 Qualifications of Proposing Team Member RESUME OF RAMSES ISMAEL, CPA EXPERIENCE Mr. Ramses Ismael will be the senior auditor working on this engagement. He is currently a member of the American Institute of Certified Public Accountants (AICPA). Ramses serves as the audit senior in the profit and not-for-profit Industries. His industry experience includes: 1. Senior Auditor on health care and housing organizations 2. Senior Auditor and entertainment organizations which include Sun Life Stadium, South Florida Jail Ministries, Inc., Community Health of South Florida, Inc., City of Miami Beach, Miami Beach Community Development Corporation and Jessie Trice Community Health Center, Inc. Kilgour& Associates, LLC. Audit Senior Consultant 05/2013 - present A team member contributing to the completion of the financial statement audits in accordance with GAAP and GAAS. • Specialize in examining accounting records, reports, internal controls policies, and financial statements to ascertain compliance with financial reporting standards • Review complex and comprehensive financial reports • Review annual budgets estimates to actual • Responsible for executing audit work plans by reviewing, summarizing and assessing the reasonableness of costs • Experience working on engagements in industries such as Not-For Profit, Governmental and Health Care • Assist in inquiring audit-related questions to clients and provide feedback to appropriate clients' senior management to increase controls and develop best practices. • Perform substantive and analytical reviews testing of balance sheet accounts, income statement and statement of cash-flows in a fast-paced environment • Identify irregularities uncovered by the audit process and determine causes for irregularities and errors • Responsible for coaching, supervising, recruiting and training of interns and staff auditors • Gather information from weekly spreadsheets to produce weekly audit reports, confirmations control summaries and reconciliations • Discuss and review preliminary recommendations with the appropriate management personnel following the audit • Assume substantial responsibility for audit engagements • Coordinate weekly meetings, special projects and presentations for audit engagement. • Kilgour & Associates, LLC Page26 Sharpton, Brunson, and Company, P.A. Audit Supervisor 08/2008-2012 Play an integral role in the completion of financial statement audits in accordance with GAAP, GAAS, and OMB Circular A-133 • Specialize in examining accounting records, reports, internal controls policies, and financial statements to ascertain compliance with financial reporting standards • Review complex and comprehensive financial reports • Review annual budgets estimates to actual • Responsible for executing audit work plans by reviewing, summarizing and assessing the reasonableness of costs • Teamwork with KPMG, LLP and RSM McGladrey & Pullen, LLP and perform governmental audits on agencies such as City of Pompano Beach, Miami-Dade County Seaport & City of Miami Beach • Experience working on engagements in industries such as Not-For Profit, Governmental and Health Care • Assist in inquiring audit-related questions to clients and provide feedback to appropriate clients' senior management to increase controls and develop best practices. • Perform substantive and analytical reviews testing of balance sheet accounts, income statement and statement of cash-flows in a fast-paced environment • Identify irregularities uncovered by the audit process and determine causes for irregularities and errors • Responsible for coaching, supervising, recruiting and training of interns and staff auditors • Gather information from weekly spreadsheets to produce weekly audit reports, confirmations control summaries and reconciliations • Discuss and review preliminary recommendations with the appropriate management personnel following the audit • Assume substantial responsibility for audit engagements • Coordinate weekly meetings, special projects and presentations for audit engagement. McAva Real Estate Company Accountant 10/2006- 08/2008 • Managed accounts payable, accounts receivable, bank reconciliations, and general ledgers • Maintained daily cash balances, filed sales and used tax returns monthly • Assisted the Controller with developing and maintaining various analytical spreadsheets, month- end closing and preparation of quarterly financial statements and budgets EDUCATION Bachelor of Business Administration: Florida Atlantic University, Boca Raton, Florida May 2006 Major: Accounting; Accounting G.P.A: 3.50 Professional Licensure: Certified Public Accountant in the state of Colorado PROFESSIONAL MEMBERSHIPS American Institute of Certified Public Accountant Kilgour & Associates, LLC Page 27 Qualifications of Proposing Team Member Alit. , , „,..7,,,yj IyS� Y ` r3 V' CLAUDIA GALECIO i STAFF ACCOUNTNAT Ms. Claudia Galecio is a young aspiring accountant that has joined the firm in 2014 and is known to be a fast learner and very sharp when executing her audit engagement roles. Upon joining the firm Ms. Galecio has completed multiple hours of the new staff hire online continuing professional education provided through the American Institute of Certified Public Accountant. She has also demonstrated excellent client relations for the multiple clients she has worked on since joining the firm. Ms. Galecio has worked performing audits for Not-for Profit clients and bookkeeping services and has also performed payroll and tax payments to the respective federal and state agencies. Industries worked on include: • Entertainment industry • Not for profit industry RESUME OF CLAUDIA GALECIO EXPERIENCE Kilgour& Associates, LLC. 2/2014- present Staff Auditor • Assist senior accountant and partner with the daily administration and client engagement of the firm. • Perform initial general ledger review and analysis for fluctuations between prior and current year and alerts the senior auditor for any findings. Kilgour & Associates, LLC Page 28 • Perform substantial testing of major account balances. Performs reviews of invoices for signature approvals and checks for proper authorization by approved check signers. • Perform and document walkthroughs using checklists and tools approved by the AICPA and ,generally accepted auditing standards • Initiate audit client general ledger and trial balance for comparative years in excel and prepares work paper file to be uploaded into audit software located on the terminal server of Thompson Reuters. • Request documentation from clients during and engagement to be used for audit tests and scans document into the document management tree of audit software CS Engagement. • Perform bi-weekly payroll and conduct monthly bank reconciliation and entering transactions for bookkeeping clients using Online QuickBooks 2015. . • Assists the audit partner with the financial statement reports and ensuring that all required risk assessments and checklist are completed and ready for an external CPA peer review. Sports Authority Sales Associate 9/2012-1/2014 • Promote and sell sports equipment according to the needs of the customer. • Assist the team with maintaining the store standards according to its policies and procedures for floor team members. • Assist front line team members with assist customers during peak hours of operations. EDUCATION • Bachelor of Accounting 8/2013- 12/2015 • GPA: 3.6 Qualifications of Proposing Team Member Crystal Adenaike joined the firm in 2014 and has a deep background in financial analysis and internal auditing. Crystal has completed forty hours (40) of Senior Staff Hire online training through Thompson Reuters continuing professional education approved by the American Institute of Certified Public Accountants. Crystal has demonstrated excellent client interviewing skills when gathering client information to assess in the risk assessment and planning of the audit engagements. Ms. Adenaike has been performing audits in a senior role for our Not-for Profit and Non-Public clients: Industries worked on include: • Entertainment industry • Not for profit industry • Non-Public industry Kiigor & Associates, LLC Page 29 Qualifications of Proposing Team Member E L1u 7 C CRYSTAL ADENAIKE SENIOR AUDITOR RESUME OF CRYSTAL ADENAIKE, BA EXPERIENCE Kilgour& Associates, LLC. 5/2014- present Senior Auditor • • Prepare work papers and reports consistent with audit plan procedures with-a high level of technical and grammatical accuracy and structure while adhering to policies, practices, procedures and applicable professional auditing standards. • Develops and maintains productive client, staff, management, and Executive relationships through individual contacts and group meetings. • Perform and document control tests, including substantive testing and evaluation of design and operating effectiveness of internal controls. • Collect, analyze, interpret and summarize evidence; prepare work papers to support conclusions from each audit or review • Ensure accepted accounting and audit principles/policies are followed; evaluate the adequacy and effectiveness of internal control procedures and operations systems and controls. Improve quality of audit performed by utilizing analytical techniques and computer software. Kilgour & Associates , LLC Page 30 BankUnited Miami, Florida Credit Risk Reporting Analyst 1/2011 —5/2014 • Developed and continually enhanced credit-risk based financial models for quarterly reporting to calculate Allowance for Loan and Lease Losses (ALLL) provision for all loan business lines. Enhanced the models by integrating financial ratios and key performance ratios. • Authored conformity reports on asset concentration, quality and limits for monthly presentations to senior management. Created watch and migration reports, captured troubled loans, and mitigated losses by restructuring, forecasting reserves, or selling off the portfolio. • Manipulated and extracted raw data using Hyperion, CAS and Excel for reporting purposes. • Identified and implemented improvements to various monthly reports and processes, including macros in Excel files for more automation. Measured and forecasted risk exposure and loss trending variance analysis. Made recommendations on methods for controlling risks and preventing losses by comprehensive stress testing of the bank's loan portfolio, resulting in stricter standards on exceptions to customers Capital Bank (formerly TIB Bank) Miami, Florida Financial Reporting Accountant 5/2008— 1/2010 • Reported P&L and the Profitability report for Board of Directors and Audit Committee. Produced stock investment securities reports for Board of Directors, including 10Q, 10K, Earnings • Release. Produced significant portions of the MD&A, and quarterly CALL reports filed with the FDIC. Resulted in annual savings of$4k-$15k. • Analyzed income, track expenses and revenues, created bank's budget across all branches and departments, issued company stock and maintained Sarbanes Oxley controls over financial reporting. Developed ad-hoc reports for project requirements as needed. • Generated detailed financial and operational projections (i.e. revenues per region and product, expenses per headcount, expenses per department and project, capital expenditures). Kilgour & Associates, LL Page 31 • Protiviti New York, New York Consultant— Internal Audit&AML 1/2007—4/2008 • Performed financial fraud investigations for suspicious activity and recommendation of controls and policies. Delivered the client its customer fraud finding results of over$1.5M. • Created enhanced due diligence files for designated high risk customers and validated assigned risk ratings by performing risk analysis of transaction activity. • Quality control of the team's transaction analysis results. Effective KYC implementation prevented illegal foreign nationals and local fraudulent accounts. • Tested internal controls, reviewed and finalized documentation ensuring compliance with Sarbanes Oxley Act for public/private entities. • Supported the establishment of a full Internal Audit in the industry lines of Banking, Financial Services. Projects included BSA, AML, SARs. Morgan Stanley Aventura, Florida Financial Advisor Intern/Client Service Associate (CSA) - Private Wealth Management 10/2005— 12/2006 • Supported Financial Advisor (FA) in developing an asset allocation strategy of total portfolios worth $2bn+ to meet the requirements of clients. Responsible for fixed income portfolio analysis and developed strategies for asset allocation, and researching investment data. • • Devised business development strategies based on clients' financial goals, sensitivity to risk and investment horizon in selected markets. Secured client business with combined portfolios of $500M by effective business plans and presentation of future profit analysis. • Managed individual retirement accounts, trust accounts and high net worth client portfolios. • Prepared Financial Plans and proposed investments for potential clients based on portfolio analysis and the client's goals and risk tolerance. Utilized spreadsheets and statistical software (Morningstar) to analyze financial data, spot trends and develop forecasts to support the FA in proposals and recommendations. Analyzed various investment platforms, services and products for FA's recommendation to client. THE END OF KILGOUR AND ASSOCIATES, LLC PROPOSAL THANK YOU FOR THIS OPPORTUNITY Kilgour & Associates, LLC Page32 • RGL Forensics Discovering&Defining Financial Value City of Miami Beach RFP 2015-043-WG Submitted by Eric M. Sherman CPA, CFF RGL Forensics 6750 N. Andrews Avenue Suite 200 Ft. Lauderdale, FL 33309 T +1 954.414.8525 January 14, 2015 Asia I Australia I Europe I North America I South America rgl.com RGL Forensics Table of Contents TAB 1 Section 1.1 —Cover Letter Section 1.2— Proposal Certification and Questionnaire Requirements Affidavit Section 1.3— Minimum Qualifications Requirements TAB 2 Section 2.1 —Qualifications of Proposer Section 2.2—Qualifications of Proposer Team Ft Lauderdale Office GL ForensiCS 6750 N Andrews Avenue,Suite 200 Ft Lauderdale,FL 33309-2180 Discovering&Defining Financial Value T+1 954 763 6278 January 14, 2015 Eric M.Sherman CPA,CFF Partner D+1 954 414 8525 E esherman @rgl.com Mr. William Garviso Procurement Coordinator City of Miami Beach, City Hall 1700 Convention Center Drive Miami Beach, Florida 33139 VIA EMAIL williamgarviso @miamibeachfl.gov VIA FEDEX Re: Request for Qualifications (RFQ) No.2015-043-WG Audit Services for Resort Taxes Dear Mr. Garviso: Thank you for considering RGL Forensics (RGL) in connection with the above-referenced matter. This package is intended to reintroduce you to RGL, and more specifically, the work we have done and are currently doing for the City of Miami Beach (the"City"). RGL has been providing the City of Miami Beach with forensic accounting and.consulting services for the past four years. We very much look forward to continuing our relationship with the City, county and other jurisdictions as you look to build efficiencies and potentially consolidate the vendors you use. We have provided our company profile, as well as a description of the key differentiators that sets us apart from our competitors in Tab 2. Under the tab, you will also find our relevant experience and answers to specific queries as requested in the RFQ. Whereas most consulting firms offer only a small group of services, we offer multi-disciplinary skills from specialists in accounting, finance, valuation, economics, and statistics. An added benefit to using RGL is that we have experienced computer forensic professionals and financial experts that can effectively perform financial analysis and capture and report on large volumes of data. We work with clients to identify specific issues relevant to their needs, assign the best professionals with appropriate experience, and create a work plan that supports your needs. Our commitment is to provide the highest quality audit services while maximizing value and efficiency. We understand that long-term, successful business relationships are built on a foundation of professional integrity and credibility. We are committed to providing services that are mutually valuable and worthwhile to both you and your client, and to that end we are dedicated to deliver quality. • We welcome the opportunity to continue our working relationship with the City. Should you have any questions, you can reach me at +1.954.414.8525 or +1.704-227-0770 or esherman @rgl.com. Additional information about RGL and its people is available at www.rql.com. Sincerely, ,elk Eric M. Sherman Asia 1 Australia 1 Europe 1 North America 1 South America 1 rgl.com RGL Forensics Section 1.2 — Proposal Certification, Questionnaire & Requirements Affidavit fi IE 4 Solicitation No: Solicitation Title: 1 2015-043-WG AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED Procurement Contact: Tel: Email: William Garviso 305.673.7000 x 6650 williamgarviso @miamibeachfl.gov a s PROPOSAL CERTIFICATION, QUESTIONNAIRE &REQUIREMENTS AFFIDAVIT Purpose: The purpose of this Proposal Certification, Questionnaire and Requirements Affidavit Form is to inform prospective Proposers of certain solicitation and contractual requirements, and to ,:! collect necessary information from Proposers in order that certain portions of responsiveness, responsibility and other determining factors and compliance with requirements may be evaluated. i This Proposal Certification, Questionnaire and Requirements Affidavit Form is a REQUIRED FORM that must be submitted fully completed and executed. I i i General Proposer Information. y PROPOSER NAME: Rat, ro R SN S'C S No of Years in Business: ) of Years in Business Locally: No.of Employees: I`7 1 gb ll OTHER NAME(S)PROPOSER HAS OPERATED UNDER IN THE LAST 10 YEARS: PROPOSER PRIMARY ADDRESS(HEADQUARTERS):7 e. B�u yj J AVE a cu `Tr,ZDD CITY. Dr p r v E } ; STATE: p ZIP CODE: 2171 1( t? TELEPHONE NO.: 303- 72 1 - MO t TOLL FREE NO.: i lg FAX NO.: 3o 3 - 721 - 1a li FIRM LOCAL ADDRESS: (01 150 r • AN D ke /S c. Q u IE 200 ii CITY: Vr• LAt/l®Ec t % E � STATE: FL., ZIP CODE: ”2 PRIMARY ACCOUNT REPRESENTATIVE FOR THIS ENGAGEMENT: :7 , ACCOUNT REP TELEPHONE NO.: ACCOUNT REP TOLL FREE NO.: Gt��e 04_8SZ5 � 704 — 2:27- b 7Th 1 ACCOUNT REP EMAIL: ES`-1 !V`,A A KI Kn♦ • ll FEDERAL TAX IDENTIFICATION NO.: ('([� (v MI5-32:5 li The City reserves the right to seek additional information from Proposer or other source(s), including but not limited to: Li any firm or principal information, applicable licensure, resumes of relevant individuals, client information, financial information, or any information the City deems necessary to evaluate the capacity of the Proposer to perform in accordance with contract requirements. e J y r. 14 it • 1 a n ; Ij ,444 1. Veteran Owned Business.Is Proposer claiming a veteran owned business status? • YES ( ,C I NO SUBMITTAL REQUIREMENT: Proposers claiming veteran owned business status shall submit a documentation proving that firm is certified as a veteran-owned business or a service-disabled veteran owned business by the State of Florida or United States federal government, as required pursuant to ordinance 2011-3748. f : 2. Conflict Of Interest. All Proposers must disclose, in their Proposal, the name(s) of any officer, director, agent,or immediate family member(spouse, parent,sibling,and child)who is also an employee of the City of Miami Beach. Further, all Proposers must disclose the name of any City employee who owns, either directly or indirectly,an interest of ten(10%)percent or more in the Proposer entity or any of its affiliates. SUBMITTAL REQUIREMENT: Proposers must disclose the name(s) of any officer, director, agent, or immediate family member(spouse, parent,sibling, and child)who is also an employee of the City of Miami Beach. Proposers must also disclose the name of any City employee who owns,either directly or indirectly, an interest of ten(10%)percent or more in the Proposer entity or any of its affiliates 3. References & Past Performance. Proposer shall submit at least three (3) references for whom the Proposer has completed work similar in size and nature as the work referenced in solicitation. SUBMITTAL REQUIREMENT: For each reference submitted, the following information is required: 1) Firm Name,2)Contact Individual Name&Title,3)Address,4)Telephone,5)Contact's Email and 6)Narrative on Scope of Services Provided. i . 4. Litigation History.Proposer shall submit a statement of any litigation or regulatory action that has been filed against your firm(s) in the last five years. If an action has been filed, state and describe the litigation or regulatory action filed,and identify the court or agency before which the action was instituted,the applicable j case or file number,and the status or disposition for such reported action. If no litigation or regulatory action has been filed against your firm(s),provide a statement to that effect. If"No"litigation or regulatory action has been filed against your firm(s),please provide a statement to that effect.Truthful and complete answers to this question may not necessarily disqualify a firm from consideration but will be a factor in the q Y Y q fY selection process. Untruthful, misleading or false answers to this question shall result in the disqualification of the firm for this project. 1 SUBMITTAL REQUIREMENT: Proposer shall submit history of litigation or regulatory action filed against proposer, or any proposer team member firm, in the past 5 years. If Proposer has no litigation history or regulatory action in the past 5 years,submit a statement accordingly. 5. Suspension,Debarment or Contract Cancellation.Has Proposer ever been debarred,suspended or other legal violation,or had a contract cancelled due to non- erformance by any public sector agency? YES NO SUBMITTAL REQUIREMENT: If answer to above is"YES,"Proposer shall submit a statement detailing the reasons that led to action(s). i I it 15 � i � 6. Vendor Campaign Contributions. Proposers are expected to be or become familiar with, the City's Campaign Finance Reform laws, as codified in Sections 2-487 through 2-490 of the City Code. Proposers shall be solely responsible for ensuring that all applicable provisions of the City's Campaign Finance Reform laws are complied with, and shall be subject to any and all sanctions, as prescribed therein, including disqualification of their Proposals,in the event of such non-compliance. SUBMITTAL REQUIREMENT: Submit the names of all individuals or entities (including your sub- consultants)with a controlling financial interest as defined in solicitation.For each individual or entity with a controlling financial interest indicate whether or not each individual or entity has contributed to the campaign either directly or indirectly,of a candidate who has been elected to the office of Mayor or City Commissioner for the City of Miami Beach. i r 7. Code of Business Ethics.Pursuant to City Resolution No.2000-23879,each person or entity that seeks to do business with the City shall adopt a Code of Business Ethics ("Code") and submit that Code to the Procurement Division with its proposal/response or within five(5)days upon receipt of request. The Code shall, at a minimum, require the Proposer, to comply with all applicable governmental rules and regulations Including,among others,the conflict of interest,lobbying and ethics provision of the City of Miami Beach and Miami Dade County. ! y SUBMITTAL REQUIREMENT: Proposer shall submit firm's Code of Business Ethics. In lieu of submitting Code of Business Ethics, Proposer may submit a statement indicating that it will adopt, as required in the ordinance,the City of Miami Beach Code of Ethics,available at www.miamibeachfl.gov/procurement/.•8. ' • -- -- . -- - . • . _ _ . -• . . -- •- - - •- :u t-te +s . ---.•. • • January 1,2015. particular!ea')' • _ _ _ _ _ .. _. _ . under f.• amended. Further information on the Living Wage requirement is available at SUBMITTAL REQUIREMENT: No additional submittal is required. By virtue of executing this affidavit document,Proposer agrees to the living wage requirement. I k� I 1 16 I y Y 1 AEI 9. Equal Benefits for Employees with Spouses and Employees with Domestic Partners. When awarding j competitively solicited contracts valued at over$100,000 whose contractors maintain 51 or more full time employees on their payrolls during 20 or more calendar work weeks, the Equal Benefits for Domestic Partners Ordinance 2005-3494 requires certain contractors doing business with the City of Miami Beach, who are awarded a contract pursuant to competitive proposals, to provide "Equal Benefits" to their employees with domestic partners,as they provide to employees with spouses.The Ordinance applies to all li employees of a Contractor who work within the City limits of the City of Miami Beach, Florida; and the �l Contractor's employees located in the United States, but outside of the City of Miami Beach limits, who are ! ' directly performing work on the contract within the City of Miami Beach. is A. Does your company provide or offer access to any benefits to employees with spouses or to spouses of employees? YES NO is B. Does your company provide or offer access to any benefits to employees with (same or opposite sex) domestic partners*or to domestic partners of em loyees? [ YES NO j Y 1 � ii 99{ } )11({ Ir fq i J 17 ir i 1 ;II Il I 1 5 11 l { �1 t ii :Ii 9 C. Please check all benefits that apply to your answers above and list in the"other"section any additional 'i i benefits not already specified. Note: some benefits are provided to employees because they have a I spouse or domestic partner, such as bereavement leave; other benefits are provided directly to the ,i ,, spouse or domestic partner,such as medical insurance. ri BENEFIT Firm Provides for Firm Provides for Firm does not '.i A a Employees with Employees with Provide Benefit 1 Spouses Domestic Partners I Health 6 ?CC 5 ( 5 Sick Leave iC 1 t, Family Medical Leave c■ Bereavement Leave )C x / If Proposer cannot offer a benefit to domestic partners because of reasons outside your control,(e.g.,there ' ii II are no insurance providers in your area willing to offer domestic partner coverage)you may be eligible for ij Reasonable Measures compliance.To comply on this basis,you must agree to pay a cash equivalent and if ii P, III submit a completed Reasonable Measures Application (attached)with all necessary documentation. Your Reasonable Measures Application will be reviewed for consideration by the City Manager,or his designee. Approval is not guaranteed and the City Manager's decision is final. Further information on the Equal = rr Benefits requirement is available at www.miamibeachfl.gov/procurement/. ., 11 10. Public Entity Crimes. Section 287.133(2)(a), Florida Statutes, as currently enacted or as amended from i time to time,states that a person or affiliate who has been placed on the convicted vendor list following a i u i , conviction for a public entity crime may not submit a proposal,proposal,or reply on a contract to provide any I goods or services to a public entity;may not submit a proposal,proposal,or reply on a contract with a public k w it entity for the construction or repair of a public building or public work;may not submit proposals,proposals, or replies on leases of real property to a public entity;may not be awarded or perform work as a contractor, supplier,subcontractor,or consultant under a contract with any public entity;and may not transact business with any public entity in excess of the threshold amount provided in s.287.017 for CATEGORY TWO for a i' period of 36 months following the date of being placed on the convicted vendor list. it . SUBMITTAL REQUIREMENT: No additional submittal is required. By virtue of executing this affidavit 7 II d li ocument,Proposer agrees with the requirements of Section 287.133,Florida Statutes,and certifies it has not been placed on convicted vendor list. II 11. Acknowledgement of Addendum. After issuance of solicitation, the City may release one or more t' addendum to the solicitation which may provide additional information to Proposers or alter solicitation L i' requirements.The City will strive to reach every Proposer having received solicitation through the City's e- procurement system, PublicPurchase.com. However, Proposers are solely responsible for assuring they i have received any and all addendum issued pursuant to solicitation.This Acknowledgement of Addendum section certifies that the Proposer has received all addendum released by the City pursuant to this solicitation. Failure to obtain and acknowledge receipt of all addendum may result in proposal disqualification. rf II Initial to Confirm Initial to Confirm Initial to Confirm , 4 Receipt Receipt Receipt j: L. Addendum 1 Addendum 6 Addendum 11 ' . Addendum 2 Addendum 7 - Addendum 12 4 1 Addendum 3 Addendum 8 Addendum 13 !: li Addendum 4 Addendum 9 Addendum 14 tl ; Addendum 5 Addendum 10 Addendum 15 r ' If additional confirmation of addendum is required,submit under separate cover. if il 1 r,1 f 1 1 8 3 i k I,.I `r Ij i 4 S DISCLOSURE AND DISCLAIMER SECTION The solicitation referenced herein is being furnished to the recipient by the City of Miami Beach (the"City') for the recipient's convenience.Any action taken by the City in response to Proposals made pursuant to this solicitation,or in making any award,or in failing or refusing to make any award pursuant to such Proposals,or in cancelling awards,or in withdrawing or cancelling this solicitation,either before or after issuance of an award,shall be without any liability or obligation on the part of the City. In its sole discretion, the City may withdraw the solicitation either before or after receiving proposals, may accept or reject proposals, and may accept proposals which deviate from the solicitation,as it deems appropriate and in its best interest. In its sole discretion, the City may determine the qualifications and acceptability of any party or parties submitting Proposals in response to this solicitation. Following submission of a Bid or Proposal, the applicant agrees to deliver such further details, information and assurances, including financial and disclosure data, relating to the Proposal and the applicant including, without limitation, the applicant's affiliates,officers,directors,shareholders,partners and employees,as requested by the City in its discretion. The information contained herein is provided solely for the convenience of prospective Proposers. It is the responsibility of the recipient to assure itself that information contained herein is accurate and complete.The City does not provide any assurances as to the accuracy of any information in this solicitation. Any reliance on these contents,or on any permitted communications with City officials,shall be at the recipient's own risk. Proposers should rely exclusively on their own investigations, interpretations, and analyses. The solicitation is being provided by the City without any warranty or representation,express or implied,as to its content,its accuracy,or its completeness. No warranty or representation is made by the City or its agents that any Proposal conforming to . these requirements will be selected for consideration,negotiation,or approval. The City shall have no obligation or liability with respect to this solicitation, the selection and the award process, or whether any award will be made. Any recipient of this solicitation who responds hereto fully acknowledges all the provisions of this Disclosure and Disclaimer, is totally relying on this Disclosure and Disclaimer, and agrees to be bound by the terms hereof.Any Proposals submitted to the City pursuant to this solicitation are submitted at the sole risk and responsibility of the party submitting such Proposal. This solicitation is made subject to correction of errors, omissions, or withdrawal from the market without notice. Information is for guidance only,and does not constitute all or any part of an agreement. The City and all Proposers will be bound only as, if and when a Proposal (or Proposals), as same may be modified, and the applicable definitive agreements pertaining thereto, are approved and executed by the parties, and then only pursuant to the terms of the definitive agreements executed among the parties.Any response to this solicitation may I be accepted or rejected by the City for any reason,or for no reason,without any resultant liability to the City. The City is governed by the Government-in-the-Sunshine Law, and all Proposals and supporting documents shall be subject to disclosure as required by such law. All Proposals shall be submitted in sealed proposal form and shall remain confidential to the extent permitted by Florida Statutes, until the date and time selected for opening the responses.At that time,all documents received by the City shall become public records. It Proposers are expected to make all disclosures and declarations as requested in this solicitation. By submission of a 3 Proposal, the Proposer acknowledges and agrees that the City has the right to make any inquiry or investigation it deems appropriate to substantiate or supplement information contained in the Proposal,and authorizes the release to gi the City of any and all information sought in such inquiry or investigation. Each Proposer certifies that the information i contained in the Proposal is true,accurate and complete,to the best of its knowledge,information,and belief. Notwithstanding the foregoing or anything contained in the solicitation,all Proposers agree that in the event of a final { unappealable judgment by a court of competent jurisdiction which imposes on the City any liability arising out of this solicitation,or any response thereto,or any action or inaction by the City with respect thereto, such liability shall be limited to $10,000.00 as agreed-upon and liquidated damages. The previous sentence, however, shall not be construed to circumvent any of the other provisions of this Disclosure and Disclaimer which imposes no liability on the City. 5 LI 19 I PROPOSER CERTIFICATION I hereby certify that: I, as an authorized agent of the Proposer, am submitting the following information as my firm's proposal; Proposer agrees to complete and unconditional acceptance of the terms and conditions of this document, inclusive of this solicitation,all attachments,exhibits and appendices and the contents of any Addenda released hereto, B 1+ and the Disclosure and Disclaimer Statement; Proposer agrees to be bound to any and•all specifications, terms and conditions contained in the solicitation,and any released Addenda and understand that the following are requirements of this solicitation and failure to comply will result in disqualification of proposal submitted; Proposer has not divulged, discussed,or compared the proposal with other Proposers and has not colluded with any other Proposer or party to any other proposal; Proposer acknowledges that all information contained herein is part of the public domain as defined by the State of Florida Sunshine and Public Records Laws;all responses,data and information contained in this proposal, inclusive of the Pro s osal Certification,Questionnaire and Re'uirements Affidavit are true and accurate. h Name of Proposers Authorized Representative: Title of Proposers Authorized Representative: c._y' p ( .J v>l c.,A C'') tj CA, I r i` C. 1 f q Signature of Propos rs'Auth 'zed Representative: Date: , j e ' x 1 i 1 4 I+ State of nit(; ) On this 1 d y of_ern uT' ',20/-5,personally appeared before me Er': '.9=irin iii'who County of MealeAbary ) stated that (s)he is the t rt frt.?,- of T�2_. 4:ren ic,, Aorporation, and that the instrument was signed in behalf of 1 the said corporation by authority of its board of directors and acknowledged said instrument to be its voluntary act and deed.Before e. �.,,� f, Notary'Public for the State of /Y(; u JOHN W.BELL a My Commission Expires: , -7. i'.1, `!7 �; Notary Public 6.. / 1 Mecklenburg County g y )4.-e7(4-- ��r� 7�f'''+�'t.:ck lye- != �y !�C'��/ ,,,, North Carolina `-�`"` - t My Commission Expires Aug 14,2018 t r i'•�f, 5r�c/6' s I- ., i P i h 4 3 i 1 Iii i. i 9 1 i 4 x 1 . t s 1 21 o Li U` Ij RGL Forensics Section 1.3 — Minimum Qualifications Requirements RGL Forensics will be responding to Section C1.1 in Appendix C of this RFQ, Minimum Requirements for Resort Tax Audits. Our firm has more than three years of experience performing this exact work for the City of Miami Beach. We have included our business license for our Ft. Lauderdale office and will adhere to all of the project specifications outlined in Section C1.2 Appendix C. 2014 FOREIGN PROFIT CORPORATION ANNUAL REPORT FILED DOCUMENT#F09000004787 • Jan 22, 2014 Entity Name: RGL FORENSICS INC. Secretary of State CC1208707396 Current Principal Place of Business: 100 SE 3RD AVENUE SUITE 1515 FT.LAUDERDALE, FL 33394 Current Mailing Address: 7887 EAST BELLEVIEW AVENUE SUITE 1200 ENGLEWOOD, CO 80111 US FEI Number: 61-1435323 Certificate of Status Desired: No Name and Address of Current Registered Agent: NRAI SERVICES,INC. 1200 SOUTH PINE ISLAND ROAD PLANTATION,FL 33324 US The above named entity submits this statement for the purpose of changing its registered office or registered agent,or both,in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Date Officer/Director Detail : Title PRESIDENT Title CEO Name CADORETTE,PAUL Name MACPHEE,ANGIE Address 7887 EAST BELLEVIEW AVENUE Address 7887 EAST BELLEVIEW AVENUE SUITE 1200 SUITE 1200 City-State-Zip: ENGLEWOOD CO 80111 City-State-Zip: ENGLEWOOD CO 80111 I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath;that I am an officer or director of the corporation or the receiver or trustee empowered to execute this report as required by Chapter 607,Florida Statutes;and that my name appears above,or on an attachment with all other like empowered. SIGNATURE:ANGIE MACPHEE CEO 01/22/2014 Electronic Signature of Signing Officer/Director Detail Date RGL Forensics Section 2.1 — Qualifications of Proposer RGL Forensics is an international forensic accounting and consulting firm with 24 offices worldwide. RGL has been a dedicated provider of consulting services in accounting and financial services to the corporate and legal communities since. In fact, our professionals can date their experience back to 1969. The suite of forensic financial services we provide to our clients in the private and public/non-profit sectors including municipalities, state and federal entities, and other state and federally regulated institutions include: • Resort tax audits • Asset appraisals • Forensic accounting • Fraud detection • Internal controls assessment • E-discovery • Financial investigation • Litigation support • Discovery consultation • Expert witness testimony • Business appraisals Our Mission Statement articulates the value proposition we deliver to our clients: --Provide top quality forensic financial services to its clients worldwide, --Represent the best in professional standards and integrity, Maintain a dynamic and exciting professional workplace for its employees, and Keep its forensic focus as experts who discover and define value. With years of experience in various engagements involving consulting, internal audit, evaluating thousands of insurance claims, business disputes, fraud investigations, regulatory actions and bankruptcy and receivership matters, along with providing testimony in federal and state courts, arbitration panels and mediations, RGL has broad expertise in analyzing and understanding the business and accounting systems of a multitude of industries. RGL puts three core standards at the forefront of effective financial services: i) Ability to present clear explanations of complex financial matters and analyses; ii) Quick and responsive communication; and iii) Accuracy. RGL is one of the largest privately held international firms dedicated to forensic financial services — investigative accounting, internal audit, economic analysis, business and asset valuation, and electronic data technology. Because we are completely focused on financial forensics, and as the only pure forensic accounting firm amongst Accounting Today Top 100 CPA firms in the country for the past four years,we rarely encounter conflicts of interest. We have also been a recommended expert service provider by the A.M. Best Company for over 10 years. As a privately owned company, our focus is on client service—not to making quarterly earnings. Other factors that set us apart include: Experience—Our work on hundreds of financial investigations annually; Resource Availability—A global footprint of 24 offices, and hundreds of professionals providing consistent quality service in multiple languages; Integrated Comprehensive Approach—Our core focus on all forensic financial skills needed in investigations including accounting, economics, valuation and e-technology; and Communication—Our ability to explain and distil complex financial concepts into layman's terms. RGL Forensics We define quality as providing the product best suited to our clients at a reasonable and appropriate cost—a product that is delivered on time and with a high level of communication throughout. Our standards and quality control procedures include the following: • Commitment to effective training and education of our professional staff. This includes the establishment of the RGL Training Institute, providing annual worldwide professional training and education seminars for all professionals.The vast majority of our forensic accountants are Certified Public Accountants,Certified Internal Auditors,Certified in Financial Forensics,Senior Members of the American Society of Appraisers, Certified Fraud Examiners, and/or Certified Management Consultants which require annual continuing professional education. The firm encourages continuing education courses that are relevant to our work. • Adherence to the American Institute of Certified Public Accountants Statements on Standards for Consulting Services and performance standards by the Institute of Internal Auditors. • Adherence to the Code of Conduct and Ethics promulgated by the American Institute of Certified Public Accountants, the Institute of Internal Auditors and Association of Certified Fraud Examiners. Our technology stays at the cutting edge of the forensic financial world. Our Computer Forensic Team is certified in electronic data acquisition, file conversion tools, on-line review tools, and data analysis software.We are proficient in database technologies for large data analyses projects that can often tax the record management abilities of spreadsheets. Our team manages a large amount of data and always uses the most efficient and streamlined methods to handle and process extremely large amounts of data. EVIDENCE OF SIMILAR EXPERIENCE RGL Forensics has previously provided accounting services for the City of Miami Beach for periodic Resort Tax Audits. RGL professionals have worked with many other government entities, including cities, counties and districts, on a number of matters. Billing for our services under this arrangement are fixed fee per assignment. Over recent years, we have worked for a large federal agency in Washington, DC and New York, NY on a number of high profile, complex assignments. Typically they have involved analyzing a large volume of financial information in many formats. This work has focused on asset tracing, transaction tracing, bank records analysis and the review of other documents to address the financial aspects of the case or investigation. Following are a few examples of our experience with other government entities: • An employee of a school district was driving on a freeway when they were involved in a tragic accident. RGL was retained to calculate the loss to the estate, which not only included lost earnings, but household services as well. • A public employee was suspected of potentially embezzling funds. Their duties included receiving customer payments over the counter, as well as in the mail, and making deposits. The procedures were not segregated, allowing the potential for cash to be taken. In addition, this employee had access to the computer system that was used to record the transactions. RGL was engaged to review the records to verify if cash had been taken. • A county was updating their building systems and hired a contractor to install pipes throughout a specific area.Water leaking from one of the pipes caused damage in the building, and it was determined that the loss was due to a failure in the pipe. The county incurred extra expense RC,L Forensics costs related to fixing the failed pipe. RGL was retained to verify the costs submitted were associated with the failed pipe. • A government agency with many offices located near a major body of water was impacted by a flood. RGL was retained to review the repairs costs due to the flood,which included reviewing any business income losses, extra expenses and property damage costs. • A district with a hydrogenation plant sustained electrical damage to the generator due to a storm. Repairs were done immediately, but the clean-up and removal of debris did not happen until a month after the repairs were completed. The clean-up and removal of debris also affected the running of the generator. RGL was engaged to calculate the business income loss for the two separate periods, as well as verify the extra expenses and property damage loss. • A school district had a fire at one of their elementary schools,which was believed to be started by arson. RGL was asked to review the property damage and extra expenses related to the fire, along with getting documentation in order for potential subrogation of this file against the arsonist. • Severe storms were anticipated to cause flooding to area rivers and ports. In an effort to protect costly equipment, a local port authority incurred costs to remove equipment (before it was damaged)and then to reinstall the equipment after the floodwaters receded. During that time, the Port suffered additional losses resulting from an inability to load vessels while the river was flooded. RGL reviewed the costs incurred and performed an analysis to confirm whether the expenses mitigated the potential business income loss had they done nothing. • RGL was retained to verify the repair expenses incurred as a result of a tunnel collapse to a major US national highway. Much of the repairs were done using internal labor, which we reviewed and audited. Due to client confidentiality, we are unable to provide the name of the client and contact information for the projects listed above. We are, however, happy to provide you with the references below. Larry Kaplan Laura Franco-Rubine National General Adjuster/Claim Manager Asst. Internal Auditor Engle Martin &Associates, Inc. City of Miami Beach 500 W. Cypress Creek Road OBPI/INTERNAL AUDIT Suite 330 1700 Convention Center Drive Fort Lauderdale, FL 33309 Miami Beach, FL 33139 Telephone 954.227.5977 Telephone 305.673.7000 ext. 6241 Email Ikaplan @englemartin.com Email LauraFranco- www.englemartin.com Rubines @miamibeachfl.gov www.miamibeachfl.qov Robert E. DeFusco Wheeler DeFusco &Associates Alec Harmer, CLCS, PLCS 1509 NE 4th Avenue Consultant, Commercial Property Claims Fort Lauderdale, FL 33304 Southeast Telephone 954.332.0796 Nationwide Insurance Email rdefusco @wheeler-defusco.com One Nationwide Gateway www.wheeler-defusco.com Department 5582 Des Moines, IA 50391-5582 Telephone 678.641.7884 Email harmera @nationwide.com www.nationwide.com RC,L Forensics Section 2.2 — Qualifications of Proposer Team In order to better serve the City of Miami Beach, we have assembled a team of professionals with experience relevant to your needs. RGL will assemble specific teams to handle particular assignments, selecting team members on the basis of experience, skill and expertise. It is not unusual for team members to be located in different offices, as today's technology allows for real-time communication and sharing of files. Team communication is kept informal but frequent. Each team is partner led and the engagement partner takes a hands-on role in each assignment.With our network of professionals we have the ability to call on staff from any office to respond to the specific requirements of our clients. If RGL is awarded this engagement, the Ft. Lauderdale's office will be in charge of the engagement, with staffing and assistance from various other RGL offices. Since,we feel we are all uniquely qualified with complementary skill-set,we will work with you to make available the exact resource as needed for the engagement. Your primary points of contact will be: Eric M. Sherman CPA/CFF, Partner Cooper Shepheard CPA Candidate, Staff Accountant/Audit The resumes of the key professionals above follow. Our firm looks forward to continuing our work for the City of Miami Beach. Should you require more information, we would be delighted to share it with you at your request. RGL Forensics Discovering&Defining Financial Value Eric Sherman Service Expertise For Eric Sherman,forensic accounting was the ideal career— Corporate offering a unique perspective from which to experience many types Fraud Investigations Insurance of matters and industries.He has over 15 years of accounting and Financial Lines consulting experience working with banks,insurance companies T � Liability and attorneys to provide: Property Reviews • loss accounting support Legal ■ due diligence Commercial Litigation • forensic accounting Contractual Disputes Shareholder Disputes • measurement of economic damages Construction • litigation support Eric Sherman CPA,CFF Fraud Investigations • fraud investigation Partner Insurance Litigation Extra Expense In the legal arena,Eric has consulted on the financial implications 0 +1 704 227 0770(Charlotte) Loss of Profits and economic losses in both insurance and commercial litigation D +1 954 414 8525(Ft Lauderdale) Reinsurance matters,including breach of contract,shareholder disputes and M+1 704 277 5396 Subrogation personal injury cases. E esherman @rgl.com Personal Injury/Fatal • Charlotte Office Accident Eric is an advisor for his clients,guiding them through complex Valuation 6100 Fairview Road,Suite 1100 financial issues.He has been engaged on assignments in a number Charlotte,NC 28210 Complex Commercial Disputes of industry segments,including manufacturing,hospitality and T +1 704 554 5855 Public Sector service oriented businesses. Fraud Investigations Ft Lauderdale Office As a new partner,Eric is focused on helping to lead and expand 6750 N.Andrews Avenue Industry Experience RGL's presence in the Southeast Region of the United States. Suite 200 Agriculture/Livestock Fort Lauderdale,FL 33309-2180 Banking/Financial Representative Experience T+1 954 763 6278 Services Eric's representative experience includes: Business Support Services • In a builder's risk claim,quantifying the soft costs incurred as a Construction/Engineering result of damage caused by Hurricane Wilma to a$60 million Food/Beverage construction project located in Ft Lauderdale.The project was Processing Healthcare/Hospitals near completion but,as a result of severe property damage,the Hospitality,Leisure& final construction was delayed for an extended period of time.As Tourism a result,the insured incurred significant additional soft costs Manufacturing Marine/Shipping approximating$3 million including increased financing/interest Mining/Metals costs,marketing expenses to mitigate potential lost revenue and Professional Services other increased operating costs.Additionally,RGL assisted in Real Estate reviewing pre-event and post-event construction scheduling to Retail ascertain the effects of the delays and also assisted with the Technology& overall measurement of the additional hard construction costs. Telecommunications Asia I Australia I Europe I North America I South America I rgl.com RGL Forensics Discovering&Defining Financial Value Eric Sherman Page 2 • Providing accounting due diligence in a loan transaction for a large multi-family complex in Oregon.This transaction was highly levered with a loan to value ratio exceeding 95%.During the course of the analysis,RGL discovered that the property manager,whose compensation was partly based on occupancy, was falsifying lease contracts to report increased occupancy. The property manager was terminated and the lender walked away from the transaction avoiding a potential bad loan. • A$2 million loss of business income claim was filed be one of the world's leading glass manufacturers based on lost production. The insured's operations included several different product lines with nearly 24/7 production of glass pieces critical for new high rise construction projects.RGL reviewed the production records and financial information,discovering that the claim was prepared by projecting loss period production on the product mix being produced during the time of the loss.Review of the production scheduling logs revealed that 2 days following the loss the insured's production schedule called for a switch to a • different,much less profitable product.Additionally,continuing cost was forecasted on a standard costing system that did not reflect actual costs.Restating the loss after these discoveries reduced the loss measure to approximately$500,000.The insured demonstrated sustained lost sales and orders,though part of the loss was initially offset through use of existing inventory.Once the insured's inventory was depleted they began losing orders because the production scheduling was done several months out to correspond with advance building and construction schedules. • Analyzing the income statements of a mixed use commercial facility on behalf of a lender's structured finance team.The requested borrowing base exceeded$147 million and was highly levered.RGL was engaged to document all revenue sources for the trailing 12 months,provide a complete lease review,review rent rolls,test 50%of annual expenditures,review all contractual obligations and review property tax,insurance premiums and utility expenses.During the course of the analysis we identified a decreasing occupancy trend due to the rental market conditions of the area. Asia I Australia I Europe I North America I South America I rgl.com r RGL Forensics Discovering&Defining Financial Value Eric Sherman Page ■ A pet product manufacturer filed a claim for lost production due to an equipment failure.RGL was engaged to evaluate the claim. A review of the records showed that the insured did sustain a loss of production.However,from an insurance standpoint a loss was not sustained.The insured was able to make up the lost production during the post-loss period,as well as offsetting any related sales losses or order cancellations through use of ample inventory.As the insured was able to maintain sales levels during the loss period,they were able to maintain profitability(i.e.net income)and absorb loss period expenses at the same level had no loss occurred. • A borrower was seeking financing to purchase four multi-family locations from an eight location portfolio.The proposed loan was highly levered with minimal borrower equity.The lender engaged RGL to provide additional assurance to the accuracy of reported revenues,expenses,contracts,leases and rent rolls.Due to the time sensitivity of the proposed closing date we were required to submit a report within one week of receiving the assignment.We met the deadline and the loan closed as scheduled. • When a management company decided to sell the lease-hold rights of all its tenant occupants,the Structured Finance Team was called upon to offer financing.The case was complex,as the capital needs of the borrower exceeded$50 million.In order to secure the loan the finance team had to close within a demanding time frame,without sacrificing the critical due diligence period. Given the time constraint,the lender was concerned about the reliability of the financial information provided and engaged RGL to provide assistance.We performed a lease abstract for the 130 tenants,reviewed revenue&expenses for the 12 months leading up to the transaction,analyzed contractual obligations,and confirmed cash receipts to provide assurance to the lender of the reasonableness and reliability of the financial documentation provided by the management company.Based on our comprehensive review,the loan closed as scheduled. Court Experience Eric has participated in the International Association of Defense Counsel Trial Academy at Stanford University as an expert witness. He has also provided expert testimony and consulted with Asia I Australia I Europe I North America I South America I rgl.com RGL Forensics Discovering&Defining Financial Value Eric Sherman Page 4 attorneys for deposition consultation on a variety of litigious issues. Publications&Presentations Eric has participated in seminars and presentations to clients and colleagues involving the measurement of economic damages.He has also authored an article for Claims Management.His recent publications include: in "Large-Loss Forensic Investigation Techniques,"Claims Management,October 2012 Professional Credentials&Education Certified Public Accountant,North Carolina Certified in Financial Forensics Member,American Institute of Certified Public Accountants Bachelor of Science—Accounting Work History 2004—Present RGL Forensics,Charlotte,North Carolina and Ft Lauderdale,Florida 2001-2004 Engle Martin and Associates,Charlotte, North Carolina 2000-2001 Gleiberman,Spears,Shephard&Menaker, Charlotte,North Carolina 1998-2000 Matson,Driscoll and Damico,Charlotte, North Carolina Asia I Australia I Europe I North America I South America I rgl.com - RGL Forensics Discovering&Defining Financial Value Cooper Shepheard Service Expertise Cooper joined RGL Forensics in 2012 and has been providing Insurance resort tax audit services to the City of Miami Beach since his arrival Financial Lines at the firm. Crime&Fidelity Property He has worked both in the public and private arena. His duties Business Interruption/ include,but are not limited to revenue analysis and projection, \`' Contingent BI Extra Expense expense analysis and projection,payroll analysis,arson Legal investigation,fraud investigation,inventory analysis,litigation Fraud Investigations support,and lost business income. F Insurance Litigation Extra Expense Education Cooper Shepheard Loss of Profits Nova Southeastern University—H.Wayne Huizenga School of CPA Candidate Business and Entrepreneurship,Master's and Bachelor's degrees Staff Accountant/Audit Industry Experience D +1 954 414 8515 Hospitality.Leisure& Tourism E cshepheard @rgl.com Government/Regulatory Ft.Lauderdale Office Bodies Professional Services 6750 N.Andrews Avenue Suite 200 Real Estate Ft.Lauderdale,FL 33309 T +1 954 763 6278 Asia I Australia I Europe I North America I South America I rgl.com k Garviso, William From: MarlorrKilgourCPA=<marlon @.kilgo_urcpa,corrt>r Sent: Friday�Marcli-06 2015 3:11 PIVI" To: Garviso, William Cc: Rodriguez, Lourdes; Granado, Rafael Subject: RE: RFQ 2015-043-WG Audit Services for Resort Taxex and Other Internal Audits- City of Miami Beach Good afternoon Mr. William, Per our conversation today, our fir-m acknowfedFcala.the e=adderndurn from.th:rough 5., Thank you very much and have a great weekend.__ Marlon. From: Garviso, William [mailto:WilliamGarviso @miamibeachfl.gov] Sent: Friday, March 6, 2015 12:01 PM To: 'marlon @kilgourcpa.com' Cc: Rodriguez, Lourdes; Granado, Rafael Subject: FW: RFQ 2015-043-WG Audit Services for Resort Taxex and Other Internal Audits-City of Miami Beach Good Morning Mr. Kilgour, -' In order to further evaluate your proposals for the above mentioned (RESORT TAX AUDITS)solicitation we need the following clarification or additional information. As part of your firms submission you acknowledged only addendum 1 of 5. Please clarify. gm'Ammemaismik® William Garviso, CPPB Procurement Department 1700 Convention Center Drive, Miami Beach, FL 33139 Tel: 305-673-7000 Ext. 6650/Fax: 786-394-4002/williamgarviso(c�miamibeachfl.gov We are committed to providing excellent public service and safety to all who live, work and play in our vibrant, tropical,historic community. 1 li A A ORS DEK DATE(MM/DD/YYYY) CERTIFICATE OF LIABILITY INSURANCE R076 12/14/2015 THIS CERTIFICATEIS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER.THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND,EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S),AUTHORIZED REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOLDER. IMPORTANT:If the certificate holder is an ADDITIONAL INSURED,the policy(les)must be endorsed. If SUBROGATIONIS WAIVED,subject to the terms and conditions of the policy,certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER CONTACT NAME: AFFINITY INS SRVCS INC/PHS/ACCNTN PHONE (NC, (866) 467-8730 (AAc,No): (888) 443-6112 320230 P: (866) 467-8730 F: (888) 443-6112 ADDRIESS: 301 WOODS PARK DRIVE INSURER(S)AFFORDING COVERAGE NAIL# CLINTON NY 13323 INSURERA: Sentinel Ins Co LTD INSURED INSURER B INSURER C: KILGOUR & ASSOCIATES LLC INSURERD: 16201 SW 95TH AVE STE 100 INSURERE: MIAMI FL 33157 INSURERF: COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS,EXCLUSIONS AND CONDITIONS OF SUCH POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR TYPE OF INSURANCE ADDL SUER POLICY NUMBER POLICY EFF POLICYEXP LIMITS LTR INSR WVD (MM/DD/YYY}) (MM/DD/YYYY) COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $1, 000, 000 DAMAGE TO RENTE r r CLAIMS MADE X OCCUR PREMISES Ea occur re $1, 000, 000 A X General Liab X 39 SBM UP2537 12/11/2015 12/11/2016 MEDEXP(Anyoneperson) $10, 000 PERSONAL&ADVINJURY $1, 000, 000 GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $2, 000, 000 POLICY PRO- X LOC PRODUCTS-COMP/OP AGG $2, 0 0 0, 0 0 0 JECT OTHER: S AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $1 0 0 0 0 0 0 (Ea accident) I I ANY AUTO BODILY INJURY(Per person) $ A ALL OWNED SCHEDULED 39 SBM UP2537 12/11/2015 12/11/2016 BODILYINJURY(Peraccident) $ AUTOS AUTOS X HIRED AUTOS X NON-OWNED PROPERTY DAMAGE AUTOS (Per accident) S . UMBRELLA LIAB OCCUR EACH OCCURRENCE $ EXCESS LIAB CLAIMS-MADE AGGREGATE $ DEC RETENTION$ S WORKERS COMPENSATION PER OTH- AND EMPLOYERS'LIABILITY STATUTE ER ANY PROPRIETOR/PARTNER/EXECUTIVE Y/N E.L.EACH ACCIDENT $ OFFICER/MEMBER EXCLUDED? N/A (Mandatory In NH) E.L.DISEASE-EA EMPLOYEE S If yes,describe under S DESCRIPTION OF OPERATIONS below E.L.DISEASE-POLICY LIMIT DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES(ACORD 101,Additional Remarks Schedule,may be attached If more space Is required) Those usual to the Insured's Operations. Certificate Holder is an Additional Insured per the Business Liability Coverage Form SS0008 attached to this policy. CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED CITY OF MIAMI BEACH BEFORE THE EXPIRATION DATE THEREOF,NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. C/O INSURANCE TRACKING SERVICES INC (ITS) AUTHORIZED REPRESENTATIVE PO BOX 20270 ©1988-2014 ACORD CORPORATION.All rights reserved. ACORD 25(2014101) The ACORD name and logo are registered marks of ACORD ® DEK DATE(M;M/DD/YYYY) A�! L:, CERTIFICATE OF LIABILITY INSURANCE R076 12/14/2015 THIS CERTIFICATEIS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER.THIS CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND,EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S),AUTHORIZED REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOLDER. IMPORTANT:If the certificate holder is an ADDITIONAL INSURED,the policy(ies)must be endorsed. If SUBROGATIONIS WAIVED,subject to the terms and conditions of the policy,certain policies may require an endorsement. A statement on this certificate does not confer rights to the certificate holder in lieu of such endorsement(s). PRODUCER CONTACT NAME: AFFINITY INS SRVCS INC/PHS/ACCNTN (NC,"No,Ext): (866) 467-8730 FAX (NC, (888) 443-6112 320230 P: (866) 467-8730 F: (888) 443-6112 AD RIESS: 301 WOODS PARK DRIVE INSURER(S)AFFORDING COVERAGE NAIC# CLINTON NY 13323 INSURERA: Sentinel Ins Co LTD INSURED INSURER 8 INSURER C: KILGOUR & ASSOCIATES LLC INSURERD: 16201 SW 95TH AVE STE 100 INSURERE: MIAMI FL 33157 INSURERF: COVERAGES CERTIFICATE NUMBER: REVISION NUMBER: THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS,EXCLUSIONS AND CONDITIONS OF SUCH POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR TYPE OF INSURANCE ADDL SUER POLICY NUMBER POLICY EFF POLICY EXP LIMITS LTR INSR WY]), (MMIDD/YYYY) /MM/DD/YYYYI COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE $1, 000, 000 CLAIMS-MADE X OCCUR DAMAGE TO RENTED $1, 000, 000 PREMISES(Ea occurrence) A X General Liab X 39 SBM UP2537 12/11/2015 12/11/2016 MEDEXP(Anyoneperson) $10, 000 PERSONAL&ADVINJURY $1, 000, 000 GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE $2, 000, 000 POLICY PRO- X LOC PRODUCTS-COMP/OP AGG $2, 0 0 0, 0 0 0 JECT OTHER: $ AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $1000000 (Ee accident) / r ANY AUTO BODILY INJURY(Per person) $ A ALL OWNED SCHEDULED 39 SBM UP2537 12/11/2015 12/11/2016 BODILY INJURY(Per accident) $ AUTOS AUTOS X NON-OWNED PROPERTY DAMAGE $ X HIRED AUTOS AUTOS (Per accident) UMBRELLA LIAB OCCUR EACH OCCURRENCE $ - EXCESS LIAB CLAIMS-MADE AGGREGATE $ DED RETENTION$ $ WORKERS COMPENSATION PER 0TH- AND EMPLOYERS'LIABILITY STATUTE l ER ANY PROPRIETOR/PARTNER/EXECUTIVE YIN E.L.EACH ACCIDENT $ OFFICER/MEMBER EXCLUDED? N/A (Mandatory in NH) E.L.DISEASE-EA EMPLOYEE If yes,describe under E.L.DISEASE-POLICY LIMIT $ DESCRIPTION OF OPERATIONS below DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES(ACORD 101,Additional Remarks Schedule,may be attached H more space Is required) Those usual to the Insured's Operations. Certificate Holder is an Additional Insured per the Business Liability Coverage Form SS0008 attached to this policy. CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED CITY OF MIAMI BEACH BEFORE THE EXPIRATION DATE THEREOF,NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. C/O INSURANCE TRACKING SERVICES INC (ITS) AUTHORIZED REPRESENTATIVE PO BOX 20270 ©1988-2014 ACORD CORPORATION.All rights reserved. ACORD 25(2014/01) The ACORD name and logo are registered marks of ACORD