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PSA with RGL Forensics Inc. a `.i s. a9 o 05— PROFESSIONAL SERVICES AGREEMENT BETWEEN THE CITY OF MIAMI BEACH AND RGL FORENSICS INC. FOR RESORT TAX AUDIT SERVICES RFQ NO. 2015-043-WG This Professional Se , ices Agreement ("Agreement") is entered into this I j day of ANu1 , 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 RGL FORENSICS INC., a California corporation, authorized to do business in Florida, whose address is 7887 E. Belleview Avenue, Suite 1200, Denver, Colorado 80111 ("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. 3 6.2 INSURANCE 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. 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: RGL Forensics Inc. Attn: Eric Sherman, CPA, CFF 7887 E. Belleview Avenue, Suite 1200 Denver, Colorado 80111 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 f 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: All 1 r / 'I / Rafael E. Granado, i ; Cler I ilip -vi / ayor„ , ,, v�����r� g 1 / ''''' 1....../.°16'''' ....- ' _ ';' INCORP ORATED: 71 1 FOR CONSULTANT: ���%•. ' -GL P4! SICS INC. EST: elit L,-••••-....•INA � r 7 n. / 26 ,- - ” By J4Vj-s b1/ o /4,046 C/P___, 4gAhe, f tC r' ' —E Print Name/Title Print ame/Title • ° • . • •• ° • • , ° H a ' . DIANA M SKLENAR • •▪ •• ,>. •NOTARY PUBLIC , ' .• °.°° APPROVED AS TO° ° °• STATE OF COLORADO FORM & LANGUAGE NOTARY ID 20134022641 � & FO EXE UTION COMMISSION EXPIRES APR.12,2017 , est--- ft 8, to , „,:._ ____ . . City Attorney Date • F:\PURC\$ALL\Solicitations\2015\2015-043-WG RFQ Auditing of Resort Taxes and Other Internal Audits\Agreement\RGL Forensics IncFinal I 1-9-2015.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 P erformance 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 in herein 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 proving 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 approval require the prior written approval of the City Manager, which pp roval 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 ESO " T TAX AUDI-TS 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 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 J. 4. 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). DATE I INTIALS 1 j Tour premises with owner/contact noting layout. 2 Visually inspect the premises and: a. document any revenue control procedures j I 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 the Resort Tax Section ! l 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 j DATE REQUESTED j RECEIVED 1 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 I iiii. Other(Specify) 2 . ! ACCOUNT. ING.E`O.RDS a. Restaurants & Bars i. Sales Journal Purchases ii. 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 e. Bank Statements CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS . GENERAL PROCEDURES DATE INITIALS 1 I Examine Federal Income Tax Returns /Income f ; Statements. a. Compare sales with total reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s). ! j 2 I Examine State Sales Tax Returns i f 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). r CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS REVENUE PROCEDURES SALES: DATE INITIALS 1 I 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 j 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 ( Document work performed, including an explanation of ! I any alternate/additional audit procedures performed, C i explanations of unreasonable variances and conclusions made as to reasonableness of reported I i sales. PURCHASES: j DATE i INITIALS 1 f Calculate/review food and beverage costs for a selected period and compare to industry/market averages. a. Prepare and see related schedules. • r 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 p g 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 I ' 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 cf rentals do your exemptions represent? PRE-AUDIT INTERVIEW DATE INTIALS 1 Tour premises noting layout 2 I 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. , I 4 Review what records are maintained to support Resort Tax Returns with owner/contact. 5 Review Audit Questionnaire with owner/contact. I I CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM ANNUAL ACCOUNTS —APARTMENTS REQUEST FOR RECORDS I DATE I DATE ! ' REQUESTED RECEIVED 1 I SOURCE DOCUMENTS a. Hotels, Apartment Houses, Etc. i. Guest Cards/Folios j ! ii. Receipt Register iii. Rent Rolls iv. Signed Lease 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 j INITIALS I 1 Examine the Exemptions taken and determine their validity. ► , a. Prepare and see related schedule(s). 2 i 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 I 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. 5 f 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? 2. 3. 4 5. CITY OF MIAMI B-EACH RESORT TA)( 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 j INTIALS 1 1 Tour premises with owner/contact noting layout 2 i Visually inspect the premises and document any revenue control procedures and equipment. 3 j Determine the following with the owner/contact: a. Current ownership f I I 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. I j REQUEST FOR RECORDS DATE DATE I REQUESTED RECEIVED ' 1 SOURCE DOCUMENTS f ' I i a. Hotels, Rooms, Etc. i. Guest Cards/Folios ii. Receipt Register iii. Night Audit report iiii. Other(Specify) � I , 2 ; ACCOUNTING RECORDS i � I 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 CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS — ROOMS ONLY GENERAL PROCEDURES DATE i INITIALS 1 f Examine Federal Income Tax Returns/Income I Statements I 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 l I Returns. Reconcile, if necessary. I i b. Prepare and see related schedule(s) ! j 3 i Examine County Tax returns i I 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 ' I 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 I INITIALS 1 Examine Revenue Source Document(Rooms, etc) i I a. Trace sales to daily/weekly/monthly reports. b. Prepare and see related schedules. I j 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 payable) a. Trace to Financial Statements/Resort Tax Returns. b. Prepare and see related schedules. 4 j If the hotel uses bank statements fo.r reporting i 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 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. POST AUDIT PROCEDURES DATE INITIALS 1 Discuss audit findings (if any) with owner/contact. 2 Prepare a short narrative, summarizing audit including f l level of cooperation of owner/contact and general overview. ; l 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 good 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. 4. 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 sy our system work? Y y 1 7 3. 4. 5. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE � -r E PRE-AUDIT INTERVIEW RVIEW . (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 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 l 4 ` Review what records are maintained to support Resort Ta.x Returns with owner/contact. 5 1 Review Audit Questionnaire with owner/contact. REQUEST FOR RECORDS DATE DATE I REQUESTED 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 iii. Daily/Weekly-Summaries ff i iv. Purchase Records/Invoices v. Other (Specify) CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE DATE I DATE REQUESTED RECEIVED 2 ACCOUNTING RECORDS 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 ( GENERAL ITEMS a. Federal Income Tax Returns b. State Sales Tax Returns c. County Tax Returns ! � d. Exemption Documentation j ! e. Financial Statements f. Bank Statements GENERAL PROCEDURES DATE j INITIALS 1 ! Examine Federal Income Tax Returns/Income ! I Statements jI a. Compare sales with totals reported on Resort Tax Returns. Reconcile, if necessary. b. Prepare and see related schedule(s). ►. j 2 Examine State Sales Tax Returns a. Compare sales with total reported on Resort Tax i 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. l ! b. Prepare and see related schedules(s) 4 I Examine Sales Tax Worksheets ! I a. Compare sales with totals reported on the Resort Tax Returns. I ! 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) I • I ! �� � v � r` o f I CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS — HOTELS WITH FOOD AND BEVERAGE REVENUE PROCEDURES SALES: i DATE j INITIALS 1 I Examine Revenue Source Document(Rooms, Food, I i Alcohol) a. Trace sales to daily/weekly/monthly reports. j l 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. I j 3 i Examine General Ledger(sales, purchases, and tax payable) a. Trace to Financial Statements/Resort Tax I j _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 tax returns. b. Prepare and see related schedules. • 5 i 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, j 1 explanations of unreasonable variances and conclusions made as to reasonableness of reported , I sales. ! I 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) • 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. I I 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. RESOLUTION NO. 2015-29005 13 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, 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. PASSED AND ADOPTED this (p day of d4'IC1 2015. ATTEST: / Aroffi afael E. e anaso, ity Clerk Philip ev. O,, Mayor 4 oZ".: ". • • '= ORATED: , .:1NCORP = APPROVED AS TO '�= FORM.&LANGUAGE ... Ac &`FOR EXECUTION 1 .411L Yr City Attorney Date '�:�Pgen"a-at20-1w4ammOr20:15=043:WGAt�t_�"ervce�:for�Resoit3Taxesian ;InternavAudits���o -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 ADOPT THE RESOLUTION. 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 11 JW 4("' A W3i T Fkt JL MIAMIBEACH AGENDA -M C 7 i) DATE c"--g-/C j. 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.c e City Corn '.sion . FROM: Jimmy L. Morales, City Manager _411111■ 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. I 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 2 40 3 70 2 Commission Memorandum —RFQ 2015-043-WG Audit Services for Resort Taxes and Internal Audits May 6, 2015 Page 3 • l .RF(#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 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:WGENDA\2015\May 6\Procurement\RFQ 2015-043-WG Audit Services for Resort Taxes and Internal Audits-Memo.doc • RFQ 2O15O43WG AND ADDENDA 1 6 .. ... MAMIBEACH City of Miami Beach, 1 700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gcv PROCUREMENT DEPARTMENT Tel: 305-673-7490 Fax: 786-394-4002 ADDENDUM NO.5 REQUEST FOR QUALIFICATIONS NO.2015-043-N/G AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS February 13,2015 . 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: Section 0300, Proposal Submittal Instructions and Format, Tab 2, is revised to include the following language: 2.2 Qualification 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 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). Ill. 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 IIA), 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(a)miamibeachfl.gov Contact: Telephone: Email: William Garviso 305-673-7000 ext.6650 WilliamGarviso @miamibeachfl.gov 1 , Bis iers are reminded to acknowledge receipt of this addendum as part of your RFQ submission. §4 at-.Tr? lex D is pp rement Director 1 ADDENDUM 5178 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS M I ( BEACH 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. 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(�miamibeachfl.gov Contact: Telephone: 1 Email: William Garviso 305-673-7000 ext. 6650 1 WilliamGarviso @miamibeachfl.gov Bidders are reminded to acknowledge receipt of this addendum as part of your RFQ submission. Si cerely, PA ex D- • 'rocurement Director • • • • CEXITIP7ZECIOZIERIELTZ ti _ 1 f ADDENDUM 4 ITB 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS MAMIBEACH City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33 i 39,www.miamibeachfl.gov 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: Telephone: Email: William Garviso 305-673-7000 ext. 6650 WilliamGarviso @miamibeachfl.gov riders are reminded to acknowledge receipt of this addendum as part of your RFQ submission. ter k*W41 A�ler1�, Pr•cur-itnt Director I :lID•slatffi>C111 lNLVVS.IIIY:`�--..........,_...:. -....... •.:...-.. .._._.. ............:.. ..-.... _...._.. _ _ ..._ _.�.. ... .:...........-... .......•._-...--.:...-.._...-...mla!'�-�f'®17 1 ADDS 1DUN1 311-3 2015-043-WG AUDIT SERVICES OR RESORT TAXES AND OTHER T ERNAL AUDITS MIAMIBEACH City of Miami Beach, 1700 Convention Center Drive,!vliami Becch, Florida 33139,w w.miamibeachfl.gov PROCUREMENT DEPARTMENT Tel: 305-673-7490 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(r�miamibeachfl.gov Contact: I Telephone: Email: William Garviso 305-673-7000 ext. 6650 , VVilliamGarviso @miamibeachfl.gov Bidders are reminded to acknowledge receipt of this addendum as part of your RFQ submission. S ; _ /./1:4 errifent Director I ADDENDum 111-3 2015-043-WO AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS M AM ' EAC 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(c�miamibeachfl.gov Contact: Telephone: Email:. _ • William Garviso 305-673-7000 ext. 6650 VVilliamGarviso @miamibeachfl.gov • :idle e reminded to acknowledge receipt of this addendum as part of your RFQ submission. • S, 0c � ' -xJIenls roc Procurement Director 1 ADDENDUtiI 1 ITB 2015-043-WG AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDIi S } REQEST FOR QJALIFICATIO \ S ( RFQ AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS 20 1 5-043-WG RFQ ISSUANCE DATE: DECEMBER 19, 20.14 PROPOSALS DUE: JANUARY 15, 2015 @ 3:00PM ISSUED BY: WILLIAM GARVISO, CPPS MAMIBEACH WILLIAM GARVISO, PROCUREMENT COORDINATOR PROCUREMENT DEPARTMENT 1700 C onvention Center Drive, 3rd Floor, Miami Beach, FL 33139 305.673.7000 X6650 I www.miamibeachfl.gov BFe !,..�.\y i LiI TABLE OF CONTENTS SOLICITATION SECTIONS: PAGE 0100 NOT UTILIZED N/A 0200 INSTRUCTIONS TO PROPOSERS & GENERAL CONDITIONS 3 0300 SUBMITTAL INSTRUCTIONS & FORMAT 10 4 0 00 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 RFC, 7 1 J .S`'/\j 3 2 \!' ! A t `_' BE1" cif1 1 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[sj") if this RFQ results in an award. The City utilizes PublicPurchase (www.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 seniices 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 TBD Contract Negotiations j Following Commission Approval :3 4. PROCUREMENT CONTACT. Any questions or clarifications concerning this solicitation shall be submitted to the Procurement Contact noted below: Procurement Contact: Telephone: Email: \Nilliam Gariiso 305.373.7 000 x6650 williamgarviso@miamibeachfl.gov Additionally, the City Clerk is to be copied on all communications via email at: RafaelGranado(c�miamibeachfl.clov ; 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 site visit(s) may be scheduled. 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://library.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. RFQ '20I 1 04 (_fl'111T1 1 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: htto:l..Il,veb.miamibeachl.00v/orocurementjscroll.asox?id=235 I 0 • CONE OF SILENCE CITY CODE SECTION 2-486 • PROTEST PROCEDURES...... CITY CODE SECTION 2-371 • DEBARMENT PROCEEDINGS................................. .................. CITY CODE SECTIONS 2-397 THROUGH 2-485.3 • LOBBYIST REGISTRATION AND DISCLOSURE OF= =ES CITY CODE SECTIONS 2-481 THROUGH 2-406 • CAMPAIGN CONTRIBUTIONS BY VENDORS CITY CODE SECTION 2-487 • CA.NIPAIGN CONTRIBUTIONS BY LOBBYISTS ON PROCUREMENT ISSUES................ ................... ............ CITY CODE SECTION ION 2-488 • REQUIREMENT FOR CITY CONTRACTORS TO;PROVIDE EQUAL BENEFITS FOR DONIESTIC PARTNERS__........... ........................ CITY CODE SECTION 2-373 • L i`•/ING'NA.GE REQUIREMENT CITY CODE SECTIONS 2-1107 THROUGH 2-410 •-JOCAL PREFERENCE FOR III .M1 SAC: CITY ODE SECTION 2 372 • PREFERENCE FOR FLORIDA SMALL BUSINESSES OWNED AND CONTROLLED BY VETERANS AND TO STATE-CERTIFIED SERVICE- DISABLED VET-.RAN BUSINESS EN---PRISES CITY CODE SECTION 2-374 • FALSE CLAIMS ORDINANCE......... CIT(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 i.n 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 Manager's 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) Whether 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 imwit,AiBFACH selection by the City Commission, negotiations between the 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 not relieve the Proposer from any obligation to comply with even 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. 15. 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 \II:\ A i BE ACH 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. Where 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, andior 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 1,vill 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 otherNise 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 iuR'tl'- `l. ,ii `r 1' BL 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 seriices specifically listed in this solicitation from the contractor. However, the City reserves the right to purchase any goods or seriices 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 Proposers proposal in response to the solicitation. 30. INDEMNIFICATION. The contractor shall 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, seriants, 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: 9 P by City 32. FLORIDA PUBLIC RECORDS LAW. Proposers are hereby notified that all Proposals including, without lirriitation,. 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. • 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. ACCEPTANCE OF GIFTS, FAVORS, SERVICES. 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. .y,-...-,..-...v-�.-c+'s':'•.1s�•ir-,v-3��.,...-.....r_- _ ,..+.�r..- ..,+,s.s_ - .. ,t---.. .,.. ,.__.n. .. .. .-...�......., � _ __ ___ • 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 USB 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 facsimile, 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 otherwise. 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. . ` T. _. Cover Letter&Minimum Qualifications Requirements 1.1 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. otaTomv. Experience &Qualifications 2.1 Qualifications of Proposer. Submit detailed information regarding the firms 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 I awarded, the role that each team member will play in providing the services detailed herein and each team members' I 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). s_ I 0 CA A 11 "_f ` EL E ! 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 below for Step 1, Qualitative Criteria. In doing so, the Evaluation Committee may: ® review and score all proposals received, with or without conducting interview sessions; or review all proposals received and short-list one or more Proposers to be further considered during subsequent interview session(s) (using the same criteria). • Lqr, •�"�s � Le ti p" +3�}t ti 4 � is liV-4 a,' ;;4 7 st :? a `41 �P z'�. je�"k--. .#=- -�4 ' 'z^,�„.r? 39�. Y Y t .p• 6 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 RFQ. ct; r' s ,c z£ cx Diu. 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. ��.• 'y�.fir. -'�.Z-�f--`-'.L ri1� {t ����� • - Ste'9 Quart �c� Mein §§, , 9 - atraso,:-, $ � ' ���` � ��.�' v?�...3`�•. Veterans Preference 5 r, 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: ,r�.�{°,s�' t�34� ,3�3'�ist�'^tc:�a'te i �� -K �''r-t�'� �+`' ,, +, n"`-���.1+k�r s �i,`sr�yrr.•=�i, .�.r*,2- ,�nq. �.� �+''-��k�r F+�.' �� �-' "�k.�y,�.,,�-`t=f`:�o-� � -1�;.f�e'3�''�i -r�- ``` n. j� kr¢', ?'� . ..� .- n r u w x�,: _., ,._ � , <� .,` Propose ��_.=Proposer B;;,tr ::Proposer CT l Step1 Points 82 1 76 80 Step 2 1 Points 22 , 15 1 12 Committee Total I 104 1 91 I 92 Member 1 Rank 1 I 3 2 Step 1 Points 79 I 85 72 Step2 I Points 22 15 ` 12 I Committee Total I 101 I 100 I 84 1 Member 2 Rank I 1 I 2 I 3 Step 1 Points 80 , 74 66 Step2 1 Points 22 , 15 I 12 Committee I Total I 1021 89 I 73 Member 2 I Rank I 1 I 2 1 3 + �t�"'�ni.'41 1 Z.,,� .. _ 's„ 7 i. }I.. +may Y�+� t �""'i�r�-'.e�*p+����'�'t.��.7�' .. -�i tl '1 �( 1`LYr�'4 try k� L St`� '�'`'e��",�. Ow-tzwaaratatia Paelkik:i4-10NAraiottfMaval *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 rankingresults. •'mom-s�'lu`I'..."'=T_. �.:r..--.;ef.YT'Km-isvrA-----m=_+rnr.--v-J."`°-c°..-'.J.-h_..'_ r--r-'—.... ^�(+e+r .. _. __- ._ -_.._ _;�JIC'--_._^H..^.a� ..-Zf --- _.. I APPENDIX A lot A A t„ A L.- A r v / I I 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 Bzach, Florida 33139 Solicitation No: j Solicitation Title: 2015-043-WG 1 AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED Procurement Contact: Tel: I Email: William Gar iiso j 305.673.7000 x 6650 williamgarviso©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 E mployees: OTHER,NAiNIE(S)PROPOSER HAS OPERATED UNDER IN THE LAST 10 YEARS: PROPOSER PRIMARY ADDRESS(HEADQUARTERS): I I CITY: STATE: ZIP CODE: I , TELEPHONE NO.: TOLL FREE NO.: FAX NO.: FIRM LOCAL ADDRESS: CITY: STATE: I ZIP CODE: PRIMARY ACCOUNT REPRESENTATIVE FOP THIS ENGAGEMENT: ACCOUNT REP TELEPHONE NO.: ACCOUNT REP TOLL FREE NO.: ACCOUNT REP EMAIL: FEDERAL TAX IDENTIFICATION NO.: 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 NO I 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 2011-3743. • 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 regulator/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? YES 1 NO • SUBMITTAL REQUIREMENT: If answer to above is"YES,"Proposer shall submit a statement detailing the reasons that led to action(s). • 15 • 8. Vendor Campaign Contributicns. 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 iNlaycr 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 Cede 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 Cede of Ethics,available at www.miamibeachfl.gov/procurement/. 3. - . - - ` 2 -- - • =• • - -'• - ' •• time to tim_ �.^ y .• - - ' - - • - The City's current living wage rate is Si 2.92/hcur;y without health benefits or •- , • • - • , • . - •• c':•-•'.esion approved Ordinance .:11 e• - -••--r 30, 2011 increasing the living wage rate—to4-1-341-Thou4y • January 1,2g15. annually fcr inflation. the Consumer FrEce Index`cr all'Urban Consurr rs(CPI U)Miami/Ft. Lauderdale? issued by the U.S. Department of Labors Surecu 4f Leb-er Stotistics. Netwithstanding the.preceding, no -• -• •r • n.r • ( )/- T• r' ^ = -"e •e .•e .^ the4MRg wage-Fate in any particular-year, if it deteFFaiees--i--w rnet-be fiscally--seund--t lement same (in a uIe P-reposers'failure to comply with this previs;ce shall be dccmcd a n teriap'_ • •_ • _ . .e , .• whisk-the- ^omits sole-eptiofl irnmediattely-deem-said-Proee •e• e.• _•: .•= C. tber si t Pro, - to ' •- ^- _ -s and—fl n . - _ • ^ I - - • a •"•': • -• _ • - r is available at 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 cr mere 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 Contractor's employees Iccated 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 spcuses or to spouses of employees? • YES I I NO B. Does your company provide or offer access to any benefits to employees with (same or opposite sex) domestic partners*or to dcmestic partners of employees? YES NO • • • • • • • 1 i 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 Firm Provides for Firm does not • Employees with 1 Employees with Provide Benefit Spouses Domestic Partners I I Health Sick Leave j I j Family Medical Leave � � I 1 Bereavement Leave If Proposer cannot offer a benefit to domestic partners because of reasons outside your 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.miamibeachfl.gov/procurementl. 10. Public Entity Crimes. Section 287.133(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. 237.017 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 sy stem, PublicFurchase.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 ' I Initial to Confirm l i Initial to Confirm Receipt I I Receipt I Receipt { Addendum 1 I I Addendum 6 1 I Addendum 11 i ! i Addendum 2 Addendum 7 1 Addendum 12 Addendum 3 , ) Addendum 8 j Addendum 13 Addendum 4 I I Addendum 9 Addendum 14 Addendum 5 , 1 Addendum 10 Addendum 15 I If additional confirmation of addendum is required,submit under separate cover. 18 Yri- 4'7+'-. I -I M , s ms asuREANDoscromESE 'iQN ;.E te .J.ag { ou 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 fcr 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 rot 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 Snal unappealable judgment by a court of competent jurisdiction which imposes on the City any liability arising out of this P l g by P jurisdiction P / Y Y 9 solicitation, or any response thereto, or any action or inaction by the City with respect thereto, such liability shall be limited to 310,000.00 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. <9 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. • • • • • • 0 APPENDIX B I A k t 1\ r 1 ./\ JI 0 Bid55 Form 2015-043-W G AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DEPARTMENT 1700 Convention Center Drive Miami Beach, Florida 33139 11,0,-31..-i ti 1-.x.1 i. L�_., ��. � ti� � ? !�; ,y � ,�f E°t jt J gj�;-'-a (5 _ kr-3; y s dy`-ems �.. �.-�. ?.-,Y�3-.�zr'a ,�L 4 -�-�i"�-�.�.-a 1.�J�..1�. ����4�a a._`.l�„� S3�i ��� ���"r� '`,._.l x � -:('�' '.^ �- �... s• 'y�6 � .ice . Statement of No Bid 1 ) 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) :v e:lMiwCi:+4ill?tC►e'>fCxniY.?•r!J.v:i}rlaZ"rk?Srr'ir• s"wTGAiR?'na 1?.'VA 44.P.,44.70 y': �tV•,.a.'w{�tnY:5%i"rcM1ih:ajaW!4s.nb+>s:/atti^#"tTi.. t?[i•:v1V.•:.:K4fxaa::i:i:yfi2"RtV'. We 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: :.".,41f•i:'LTC.'At4+'eiI"tM-♦'la�K+:1`,'.M'•TliYh�•.`w'.V.�'ail!};i:!=`:lV`o7YSfCi_f"FYAHMt�!?,<'f!!RfnLs�/aHli.1 4"N4i_if F!LayrTn T.•IYi'�lw�`R'.V+L?.'ir_Y�+iY4Jat'iu Nf'.}Z�l ,.'..nPY.wjv.}ay}Y!KyCe--. 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-WG 1700 Convention Center Drive MIAMI BEACH, FL 33139 APPENDIX C .4:4' RAI A 'Al BEACH , . /--\/ \ . 1 - Minimum Requirements & Specifications 201 5-043-W G AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DEPARTMENT 700 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 Res ort 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 .„ .„ \ ;I t\ A\c• /\,/4\ F1 Special 201 5-043-WG 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 reser/es 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. r - APPENDIX E -4,* 1 '111 � i A i`�i1 � E E /\� 1 Sample Agreement 2015-043-W G AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DIVISION 1700 Convention Center Drive Miami 3zach, 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 of 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 XXXXXXXXXXXXXXXXXXXXXXXXXXJ CXXXX(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. [XXXXXX)O(XXXXXX] 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 SCOPE OF SERVICES (SERVICES) 2.1 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 [XXX1 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 [XXXXXXXXXX1 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 [ ] 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 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. 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 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 arid 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 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 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 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 — 5P1v1, Monday through Fridays, excluding nationally recognized holidays), and as often as 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 [INTENTIONALLY 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 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. 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 otheraddress which notice would otherwise be sent, unless other delivery instruction as specifically provided for by the parry entitled to notice. Notice shall be deemed given on the day on which personally sensed, 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 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. [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 _ it\ A I v T . Insurance Requirements 2015-043-W O AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED • PROCUREMENT DIVISION 1700 Convention Center Drive Miami Beach, Florida 33139 • • NAI A 1\ AL .,, cAr' , iv k 1 " D kl PROFESSIONAL SERVICES The provider shall furnish to the Human Resources Department, Risk Management Division, City of Miami Beach, 1700 Convention Center Drive, 3rd Floor, Miami Beach, Florida 33139, Certificate(s) of Insurance which indicate that insurance coverage has been obtained which meets the requirements as outlined below: • A. \Norker'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 3rd 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 lit A A i\ I n F ' Sample Audit Programs for Resort Tax Audits 2015-043-WG AUDITS OF RESORT TAXES AND OTHER INTERNAL AUDITS AS NEEDED PROCUREMENT DIVISION 1700 Convention Center Drive Miami 6zach. 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 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 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 (NOTE: To be performed at least two (2) weeks prior to audit commencement date). I I DATE INTIALS 1 j Tour premises with owner/contact noting layout. 2 Visually inspect the premises and: a. 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 i ! on file with the Resort Tax Section 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 j ! DATE j DATE REQUESTED I RECEIVED 1 ' 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 I I I 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 i j e. Bank Statements CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS GENERAL PROCEDURES j I DATE INITIALS 1 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 Returns 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 I SALES: 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 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 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: I 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. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS - RESTAURANTS AND BARS POST AUDIT PROCEDURES DATE INITIALS 1 I 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 j 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 I NTIALS 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 9 c. Above information agrees with information on file. 4 Review what records are maintained to support Resort Tax Returns with owner/contact. 15 Review Audit Questionnaire with owner/contact. CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM ANNUAL ACCOUNTS-APARTMENTS REQUEST FOR RECORDS I I DATE I DATE REQUESTED RECEIVED 1 SOURCE DOCUMENTS a. Hotels, Apartment Houses, Etc. i. Guest Cards/Folios ii. Receipt Register iii. Rent Rolls iv. Signed Lease v. Other(Specify) 2 ACCOUNTING RECORDS a. Hotels, Apartment Houses, Etc. i. Sales Journals ii. Transcript/Revenue Report 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 GENERAL PROCEDURES DATE INITIALS 1 Examine the Exemptions taken and determine their validity. a. Prepare and see related schedule(s). 2 I 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 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. 5 i Final review of audit performed by Asst. Internal Auditor/Internal Auditor. I I 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 performed at least two (2)weeks prior to audit commencement date). I I DATE j INTIALS i I 1 I 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. 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 l 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 s l 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 i CITY OF MIAMI BEACH RESORT TAX AUDIT PROGRAM MONTHLY ACCOUNTS— HOTELS —ROOMS ONLY GENERAL PROCEDURES f i DATE I INITIALS I i 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. 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 1 Examine Sales Tax VVorksheets 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: ►, DATE I INITIALS 1 Examine Revenue Source Document(Rooms, etc) 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 payable) a. Trace to Financial Statements/Resort Tax Returns. b. Prepare and see related schedules. L 4 If the hotel uses bank statements for reporting purposes: a. Compare bank deposits statements to the resort 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, 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. 3 Sign off on audit program, complete all documentation ! i 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 INTERVIE'iV 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 II 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. 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 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 b. Restaurants & Bars i. Daily Sales Tickets ii. Cash Register Tapes iii. 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 DATE REQUESTED RECEIVED 2 j ACCOUNTING RECORDS 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 g 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 i GENERAL PROCEDURES I DATE ( INITIALS I 1 Examine Federal Income Tax Returns/Income Statements a. Compare sales with totals reported on Resort ! Tax Returns. Reconcile, if necessary. ; I b. Prepare and see related schedule(s). 2 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) 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 j I 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 SALES: 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 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 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 ' 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: j DATE INITIALS 1 Calculate/review food and beverage costs for a i f 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 DATE I INITIALS 1 ! Discuss audit findings (if any) with owner/contact. I j 2 j Prepare a short narrative, summarizing audit including level gel or cooperation of owner/contact and general overview. 3 j 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 Auditor/ Internal Auditor. PROPOSAL 15 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 rc G L Forensics Ft Lauderdale Andrews Ave 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 eshermanrgl.com. Additional information about RGL and its people is available at www.rql.com. Sincerely, Eric M. Sherman Asia I Australia I Europe I North America I South America I rgl.com RGL Forensics Section 1.2 — Proposal Certification, Questionnaire & Requirements Affidavit Solicitation No: Solicitation Title: 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 @miamibeachfi.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 't 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: n Fo Q G N S,G S No of Years in Business: No of Years in Business Locally: No.of Employees: z OTHER NAME(S)PROPOSER HAS OPERATED UNDER IN THE LAST 10 YEARS: PROPOSER PRIMARY ADDRESS(HEADQUARTERS):7/x�Ye^/ //I+ V A vE cut ITEizeo CITY: O N u E 1�+ iQ STATE: ZIP CODE: ylob� I� TELEPHONE NO.: ;o — 7 Z 1 TOLL FREE NO.: FAX NO.: �0 3 Z I 21134 FIRM LOCAL ADDRESS: (01,-D . AN®kewS P F. Slot gyre, 200 CITY: , L� cep b�L STATE: FL, ZIP CODE: 2 733 PRIMARY ACCOUNT REPRESENTATIVE FOR THIS ENGAGEMENT: ACCOUNT REP TELEPHONE NO.: a5I-46(4-g5751 /04 - 227 77a ACCOUNT REP TOLL FREE NO.: ACCOUNT REP EMAIL: E3/E AA A&I n .Co FEDERAL TAX IDENTIFICATION NO.: � � 5-3 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. • II 14 i3 4 i l I' 1. Veteran Owned Business.Is Proposer claiming a veteran owned business status? YES �� NO I i t 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 I r 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 I� s 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- 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). ; • 4 II I , ; b ' hs I 3 15 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. 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.miamibeachfl.gov/procurement/. 8. - --• - - - . •!: - • _-- -et:, . . • • . . - ... .._ _ .- . .. ursuant to this .. .• - -. . - - i•.. •-- • - • ::•: • _ ••••• e _! _• _ I I - - January 1,2015. .. .. • .• • •• pa'tiFular--year) • ---. . _ - . ._ _ • • ,•'. _ - . •• . . ••. _ ._• posal er• .-• _ --- _•_ _ , - • ' ._ a • .-, .. 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 IN 16 3 • • 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 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. A. Does your company provide or offer access to any benefits to employees with spouses or to spouses of employees? YES NO 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 1 1 s iJ • • I 7 IF 7 7 � a 17 I , ; 1 p 1 I` I :1, i 1 t 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 i spouse or domestic partner, such as bereavement leave; other benefits are provided directly to the j spouse or domestic partner,such as medical insurance. Ii BENEFIT Firm Provides for Firm Provides for Firm does not i '; e Employees with Employees with Provide Benefit i h Spouses Domestic Partners Health 6 Sick Leave x 5 14 Family Medical Leave )( Bereavement Leave x 0 If Proposer cannot offer a benefit to domestic partners because of reasons outside your control,(e.g.,there i 11 are no insurance providers in your area willing to offer domestic partner coverage)you may be eligible for R ii easonable Measures compliance.To comply on this basis,you must agree to pay a cash equivalent and % t< I submit a completed Reasonable Measures Application (attached)with all necessary documentation. Your ' s 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 i Benefits requirement is available at www.miamibeachfl.gov/procurement/. if r li . 10. Public Entity Crimes. Section 287.133(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 i I conviction for a public entity crime may not submit a proposal,proposal,or reply on a contract to provide any i 11 i goods or services to a public entity;may not submit a proposal,proposal,or reply on a contract with a public 4 4 entity for the construction or repair of a public building or public work;may not submit proposals,proposals, � 4 ; � or replies on leases of real property to a public entity;may not be awarded or perform work as a contractor, ; ti li supplier,subcontractor,or consultant under a contract with any public entity;and may not transact business if 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. i' L SUBMITTAL REQUIREMENT: No additional submittal is required. By virtue of executing this affidavit f z document,Proposer agrees with the requirements of Section 287.133,Florida Statutes,and certifies it has I' not been placed on convicted vendor list. i 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 ±q j? 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 °� have received any and all addendum issued pursuant to solicitation.This Acknowledgement of Addendum 'i I.} 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 Initial to Confirm Initial to Confirm ii .. Receipt Receipt Receipt _ ; (- Addendum 1 Addendum 6 Addendum 11 t Addendum 2 Addendum 7 Addendum 12 If� �, ii Addendum 3 Addendum 8 Addendum 13 i i1 Addendum 4 Addendum 9 Addendum 14 `i li Addendum 5 Addendum 10 Addendum 15 . If additional confirmation of addendum is required,submit under separate cover. i k ti 1 `,1 ,e 1 18 ii by I ; a I k � is j • 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 fi 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 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 Y Y 9 q �Y 9 P 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 6 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 1 u I f' PROPOSER CERTIFICATION I hereby certify that: I, as an authorized eagent of the Proposer, am submitting the following information as my firm's ij proposal; Proposer agrees to complete and unconditional acceptance of the terms and conditions of this document, i inclusive of this solicitation,all attachments,exhibits and appendices and the contents of any Addenda released hereto, 1 and the Disclosure and Disclaimer Statement; Proposer agrees to be bound to any and all specifications, terms and i; 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 y 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, jr inclusive of the Pro'osal Certification,Questionnaire and Re'uirements Affidavit are true and accurate. l Name of Proposer's Authorized Representative: Title of Proposer's Authorized Representative: f }fl_\ `to L y Signature of Propos:rs'Auth•'zed Representative: Date: CA;c I / ` 31 ` 5 — 4 s Z 1 M •1. State of "VC' On this tf, day of Jan 071 -5 y ,20�,personally ., appeared before me Er%r rte;Fr nYi- rho County off% 'rtf�=��G�ur�' ) stated that (s)he is the =�•t-G1.ei of i'7L 17,3,-,-;15,-;c5, a'co rporation, and that the instrument was signed in behalf of I' the said corporation by authority of its board of directors and acknowledged said instrument to be its voluntary act and deed. Before e. , a v d / j . Notary4ublic for the State of JYC 6 i, JOHN W Ka My Commission Expires: _/I /A ,,%`C1 a : Notary Public i . Mecklenburg County 6;1rc Y North Carolina �f:Yrrr:=r�?r, f,�Y t- � !�f��h �; '� 7!, My Commission Expires Aug 14,2018 X;,,= , 5,-,`/(q--5: a r fa 8 1 1 'i S i i i. ii 21 7 h r 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 1 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. RGLForensics 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 RGL 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.enqlemartin.com Rubines @miamibeachfl.gov www.m iam ibeachfl.gov 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 RGL 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. r 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 4 '� Financial Lines consulting experience working with banks,insurance companies ,: 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 D +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 Ausiraiia I Europe I North America I South America I rgl.com RG L 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 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 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: • "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 3 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 Y Extra Expense expense analysis and projection,payroll analysis,arson Legal investigation,fraud investigation,inventory analysis,litigation Fraud Investigations support,and lost business income. 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 Real Estate Suite 200 Ft.Lauderdale,FL 33309 T +1 9547636278 Asia I Australia I Europe I North America I South America I rgl.com ) Ft f rat orensics. `- . FR Liateltida FL a Dismiwin&Wring Fiin arxial\mss T}#S.763 8278 Eric M.Sherman CPA,CFF March 10, 2015 Partner — -- -- --- — -- — — -- —D+1 954 414-8525 E esherman @rgl.com Mr. William Garviso, CPPB Procurement Coordinator City of Miami Beach, City Hall 1700 Convention Center Drive Miami Beach, Florida 33139 VIA EMAIL williamgarviso @miamibeachfl.gov Re: Request for Qualifications (RFQ) No. 2015-043-WG Audit Services for Resort Taxes Dear Mr. Garviso: Thank you for your most recent communication regarding our most recent response to qualifications for Audit Services for Resort Taxes for the City of Miami Beach. Because we made our submission on the due date, January 15, 2015, we did not accept receipt of some of the addendums stated in your email. We recently visited the original login for the RFQ and are unable to accept electronically. Therefore, by notice of this letter and attachments, we accept all addendums associated with our response to qualifications for the City of Miami Beach. In addition, regarding the Proposal Certification Questionnaire and Requirements Affidavit: 1. RGL Forensics (RGL) can confirm that no immediate family member of an RGL employee works for the City of Miami Beach (Paragraph 2, "Conflict of Interest") 2. RGL has no history of litigation that would adversely affect our role as resort tax auditor. (Paragraph 4" Litigation History") 3. RGL is familiar with the campaign finance reform laws and will comply with them. (Paragraph 6"Vendor Campaign Contributions") We very much appreciate your follow-up. Should you have any other questions, you can reach me at +1.954.414.8525 or+1.704-227-0770 or esherman cc rgl.com. Sincerely, A):( ,41\Al VW\Cr-,j Eric M. Sherman A313 1 Atie,tr3ii3 Europe ? Ncrth America 1 South America i rgi.corn r RGLIN-1 OP ID:JD ■ 4(7®RO^ DATE(MMDD/YYYY) CERTIFICATE OF LIABILITY INSURANCE 12/21/2015 THIS CERTIFICATE IS 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 SUBROGATION IS 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 Phone: 866-854-1782 NAME:ACT Jim Donegan,CIC Affinity Insurance Services PHONE FAX CA License#0G9443❑ Fax: 800-567-4028 (A1C,No,Ext):866-283-7127 (A/C,No): 800-567-4028 159 E.County Line Road E-MAIL i • J mone an aon.com donegan@aon.com PA 19040 ADDRESS: 9 INSURER(S)AFFORDING COVERAGE NAIC# INSURER A:Continental Casualty Company 20443 INSURED RGL,Inc.❑ INSURER B:American Cas Co of Reading PA 20427 Attn:Andrew Passmore,CPA❑ 7887 E Belleview Ave,Ste 12000 _INSURER C: Englewood,CO 80111 INSURER D: _ _ INSURER E: INSURER F: 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 MM DDY Y/YYYY)_ MM/DD//YYYY) LIMITS LTR !INSR WV]) � S GENERAL LIABILITY EACH OCCURRENCE $ 2,000,000 A X COMMERCIAL GENERAL LIABILITY X X 2099769201 10/01/2015 10/01/2016 DAMAGE TO RENTEb 1,000,000 _PREMISES(Ea occurrence) $ CLAIMS-MADE X OCCUR MED EXP(Any one person) _ $ 10,000 PERSONAL&ADV INJURY $ 2,000,000 GENERAL AGGREGATE $ 4,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS-COMP/OP AGG $ 4,000,000 -I POLICY PRO- LOC $ JECT AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT 1 000 000 (Ea accident) $ > > B ANY AUTO 2099540310 10/01/2015 10/01/2016 BODILY INJURY(Per person) $ ALL OWNED SCHEDULED AUTOS AUTOS BODILY INJURY(Per accident) $ NON OWNED PROPERTY DAMAGE X HIRED AUTOS X AUTO-S (Per accident) X UMBRELLA LIAB I X OCCUR EACH OCCURRENCE $ 5,000,000 A EXCESS LIAB CLAIMS-MADE 3011029877 10/01/2015 10/01/2016 AGGREGATE $ 5,000,000 DED X RETENTION$ 10,0001 $ WORKERS COMPENSATION WC STATU- I IOTH- AND EMPLOYERS'LIABILITY Y/N TORY LIMITS ER ANY PROPRIETOR/PARTNER/EXECUTIVE E.L.EACH ACCIDENT $ OFFICER/MEMBER EXCLUDED? N/A (Mandatory in NH) E.L.DISEASE-EA EMPLOYEE $ If yes,describe under DESCRIPTION OF OPERATIONS below E.L.DISEASE-POLICY LIMIT $ DESCRIPTION OF OPERATIONS/LOCATIONS 1 VEHICLES (Attach ACORD 101,Additional Remarks Schedule,if more space is required) ADDITIONAL INSURED AS REQUIRED BY WRITTEN CONTRACT: CITY OF MIAMI BEACH. ❑ AS REQUIRED BY WRITTEN CONTRACT, WAIVER OF SUBROGATION IN FAVOR OF THE CITY ❑ OF MIAMI BEACH. ❑ CERTIFICATE HOLDER CANCELLATION MIAMIBC SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN CITY OF MIAMI BEACH ACCORDANCE WITH THE POLICY PROVISIONS. 1700 CONVENTION CTR DR 3RD FLR❑ MIAMI BEACH, FL 33139 AUTHORIZED REPRESENTATIVE a/11/)14 e4L"4-4-- ©1988-2010 ACORD CORPORATION. All rights reserved. ACORD 25(2010/05) The ACORD name and logo are registered marks of ACORD I i • A RGLFORE-01 BTAYLOR /`-!C-®R®" DATE(MM/DD/YYYY) ki,...----- CERTIFICATE OF LIABILITY INSURANCE 12/22/2015 THIS CERTIFICATE IS 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 SUBROGATION IS 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 COBIZ NAME: CoBiz Insurance,Inc.-CO PHONE 303 988-0446 FAX No): (303)988-0804 821 17th St. (ac,No,E>n)_( ) _ �( ) ( ) Denver,CO 80202 E-MAIL SS :CoBizInsurance @cobizinsurance.com INSURER(S)AFFORDING COVERAGE_ 1 NAIC# INSURER A:Sentinel Insurance Company 11000 INSURED INSURER B: RGL Forensics INSURER C 5619 DTC Parkway Suite 1010 INSURER D: — Englewood,CO 80111 INSURER E: INSURER F: 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.POLICY EXP INSR LTR 1 TYPE OF INSURANCE 1 INSD!WVD l POLICY NUMBER 1 itMM DD/YYYY)1(MM DD/YYYY) LIMITS COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE I $ DAMAGE TO RENTED CLAIMS-MADE OCCUR PREMISES(Ea occurrence) $ MED EXP(Any one person) I$ PERSONAL&ADV INJURY 1$ GEN'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE I$ POLICY PRO I JECT LOC PRODUCTS-COMP/OP AGG I$ OTHER: I$ AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $ (Ea accident) ANY AUTO r, BODILY INJURY(Per person) $ ALL OWNED SCHEDULED ' BODILY INJURY(Per accident)I$ AUTOS AUTOS _, _ NON-OWNED PROPERTY DAMAGE $ HIRED AUTOS AUTOS _(Per accident) _ I$ UMBRELLA LIAB OCCUR I EACH OCCURRENCE I$ EXCESS LIAB CLAIMS-MADE AGGREGATE $ _ I I DED 1 l RETENTION$ $ WORKERS COMPENSATION PER OTH- AND EMPLOYERS'LIABILITY STATUTE ER Y/N A ANY PROPRIETOR/PARTNER/EXECUTIVE 34WEBS2490 10/01/2015 10/01/2016 E.L.EACH ACCIDENT $ 1,000,000 OFFICER/MEMBER EXCLUDED? N/A (Mandatory in NH) E.L.DISEASE-EA EMPLOYEE $ 1,000,000 If yes,describe under DESCRIPTION OF OPERATIONS below I E.L.DISEASE-POLICY LIMIT $ 1,000,000 1 DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES (ACORD 101,Additional Remarks Schedule,may be attached if more space is required) • CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN ACCORDANCE WITH THE POLICY PROVISIONS. The City of Miami Beach AUTHORIZED REPRESENTATIVE 1700 Convention Center Drive ded- 3rd Floor " a !Miami Beach,FL 33139 ©1988-2014 ACORD CORPORATION. All rights reserved. ACORD 25(2014/01) The ACORD name and logo are registered marks of ACORD I DATE(MMIDDIYYYY) ACOR®® CERTIFICATE OF LIABILITY INSURANCE 12/22/2015 THIS CERTIFICATE IS 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 SUBROGATION IS 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: FAX Affinity Insurance Services (A,C,No,Ext): (NC,No): 159 E. County Line Road ADDRESS: Hatboro,PA 19040 INSURER(S)AFFORDING COVERAGE NAIC# INSURER A: Navigators Specialty Insurance Company 36056 INSURED INSURER B: RGL Inc.dba RGL Forensics Suite 1200 INSURER C: 7887 East Belleview Avenue INSURER D: Englewood,CO 80111 INSURER E: INSURER F: 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 ADDL SUBR POLICY EFF POLICY EXP LTR TYPE OF INSURANCE INSD,. LP POLICY NUMBER; (MMIDDIYYYY)JMMIDDIYYYY) LIMITS COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE I S DAMAGE TO RENTED CLAIMS-MADE OCCUR PREMISES(Ea occurrence) I S MED EXP(Any one person) S PERSONAL&ADV INJURY S GE 'L AGGREGATE LIMIT APPLIES PER: GENERAL AGGREGATE S POLICY PE Cr 1 J LOC PRODUCTS-COMP/OP AGG S OTHER: S AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT s (Ea accident) ANY AUTO BODILY INJURY(Per person) S ALL OWNED SCHEDULED BODILY INJURY(Per accident) S AUTOS AUTOS NON-OWNED PROPERTY DAMAGE I S HIRED AUTOS AUTOS (Per accident) UMBRELLA LIAB OCCUR EACH OCCURRENCE S EXCESS LIAB CLAIMS-MADE AGGREGATE S DED RETENTION$ S WORKERS COMPENSATION PER OTH- AND EMPLOYERS LIABILITY ,f I N STATUTE ER ANY PROPRIETOR/PARTNER/EXECUTIVE (i E.L.EACH ACCIDENT S OFFICER/MEMBER EXCLUDED? l I N I A (Mandatory in NH) E.L.DISEASE-EA EMPLOYEE S If yes,describe under DESCRIPTION OF OPERATIONS below E.L.DISEASE-POLICY LIMIT S A Professional Liability CE14MPL040887IC 10/31/2015 10/31/2016 $1,000,000 per claim $1,000,000 annual aggregate DESCRIPTION OF OPERATIONS I LOCATIONS/VEHICLES(ACORD 101,Additional Remarks Schedule,may be attached if more space Is required) RFQ No.2015-043-WG CERTIFICATE HOLDER CANCELLATION City of Miami Beach SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE 1700 Convention Center Drive,3rd Floor THE EXPIRATION DATE THEREOF, NOTICE WILL BE DELIVERED IN Miami Beach, FL 33139 - ACCORDANCE WITH THE POLICY PROVISIONS. AUTHORIZ PRESE TATIVE 1046,A2). ©1988-.. 4 ACORD CORPORATION. All rights reserved. ACORD 25(2014/01) The ACORD name and logo are registered marks of ACORD L