C2B-Issue RFP Auditing Services To Examine The Citys Basic Financial StatementsCOMMISSION ITEM SUMMARY
Condensed Title:
Request For Approval To Authorize The lssuance Of A Request For Proposals (RFP) For Auditing Services
To Examine The City's Basic Financial Statements lncluded ln The City's Comprehensive Annual Financial
Report (CAFR), Federal Grant Programs And State Projects (OMB A-133 Single Audit), And The Financial
Statements Of The Miami Beach Redevelopment Agency (RDA), The Parking Systems Fund (PSF), The
Miami Beach Visitor And Convention Authority (VCA), The Miami Beach Convention Center, The Jackie
Gleason Theater Of The Performing Arts, The Building Better Communities Bond Program (BBC), The
Children Trust Grant Prooram (Ct). And The Safe Neiohborhood Parks And Bond SNP).
Key lntended Outcome Supported:
Data Environmental
Item Summarv/Recommendation :
The City of Miami Beach (the City) is required to have an annual audit in accordance with Florida Statute
218.39 performed on the City's Comprehensive Annual Financial Report (CAFR). Other audits are required to
be performed in accordance with the U.S. Office of Management and Budget (OMB) Circulars, Bonded Debt
Covenants, Performance Management and/ or Grant Agreements. Each audit herein must be conducted by
an independent audit firm. The City is seeking a five-year contract proposalwith one (1) five-year option to
renew period. The City's current auditor is McGladrey & Pullen, LLP. McGladrey & Pullen, LLP has provided
auditing services for the City since 2006.
Generally the audit committee would establish factors to use for the evaluation of audit services to be
provided by a certified public accounting firm" However, given that the audit committee has not yet had an
opportunity to review the evaluation factors, we are requesting that the Commission approve the RFP and
authorize its issuance subject to the review and concurrence of the audit committee and delegate authority to
the Manager to issue the RFP if there are no substantive changes recommended.
Pursuant to the Florida Statute 218.39, the City is required to procure auditing services to examine the City's
Basic Financial Statements included in the City's Comprehensive Annual Financial Report (CAFR), Federal
grant programs and State projects (OMB A-133 Single Audit), the financial statements of the following: Miami
Beach Redevelopment Agency's (RDA), the Parking Systems Fund's (PSF), the Miami Beach Visitor and
Convention Authority's (VCA), the Miami Beach Convention Center (MBCC), as managed by Global Spectrum
(GS), the Safe Neighborhood Parks and Bond Program (SNP), Children's Trust (CT) and Building Better
Communities (BBC).
ln order to seek proposals from qualified firms interested in providing the requirement services to the City, the
Administration is recommending the City Commission approve the issuance of Request for Proposals (RFP)
2014-276-LR for Auditing Services. For further details on the scope of services required, refer to Section
0300, RFP 2014-276-LR for Auditing Services (attached).
RECOMMENDAT!ON
the lssuance of the RFP
Financial I nformation:
01 1 -931 0-00031 2
1 68-1 985-00031 2
480-0461 -00031 2
1 60-4300-00031 2
Alex Denis, ext. 7490 or Patricia Walker, ext. 6461
Clerk's Office
T:\AGENDA\201 ent\RFP 2014-276-t SUMMARY.doc
Agenda ltem
Date
c2g'\3-l((B nnIAMIBEACH
Auditing
65
Commission Memorandum - RFQ # 2O14-276-SW Auditing Services
July 23,2014
MIAMIBEACH
City of Miomi Beoch, 1700 Convention Center Drive. Miomi Beoch, Florido 33139, www.miomibeochfl.gov
COMMISSION MEMORANDUM
TO:
FROM:
DATE:
Mayor Philip Levine and Members the City mtsslon
Jimmy L. Morales, City Manager
July 23,2Q14
SUBJECT: REQUEST FOR APPROVAL TO AUTHORIZE THE ISSUANCE OF A
REQUEST FOR PROPOSALS (RFp) FOR AUDITING SERVTCES TO
EXAMINE THE CITY'S BASIC FINANCIAL STATEMENTS INCLUDED IN
THE CrTY',S COMPREHENSTVE ANNUAL FINANC|AL REPORT (CAFR),
FEDERAL GRANT PROGRAMS AND STATE PROJECTS (OMB A-133
SINGLE AUDIT), AND THE FINANCIAL STATEMENTS OF THE MIAMI
BEACH REDEVELOPMENT AGENCY (RDA), THE PARKING SYSTEMS
FUND (PSF), THE MrAMr BEACH VISITOR AND CONVENTTON
AUTHORITY (VCA), THE MtAMt BEACH CONVENTTON CENTER, THE
JACKIE GLEASON THEATER OF THE PERFORMING ARTS, THE
BUILDING BETTER COMMUNTTTES BOND PROGRAM (BBC), THE
CHILDREN TRUST GRANT PROGRAM (CT), AND THE SAFE
NEIGHBORHOOD PARKS AND BOND PROGRAM (SNp).
ADMINISTRATION RECOMMENDATION
Authorize the issuance of the RFP.
KEY INTENDED OUTCOME SUPPORTED
lmprove the City's overallfinancial health and maintain overall bond rating.
BACKGROUND
The City of Miami Beach (the City) is required to have an annual audit in accordance
with Florida Statute 218.39 performed on the City's Comprehensive Annual Financial
Report (CAFR). Other audits are required to be performed in accordance with the U.S.
Office of Management and Budget (OMB) Circulars, Bonded Debt Covenants,
Performance Management and/ or Grant Agreements. Each audit herein must be
conducted by an independent audit firm.
The City is seeking a five-year contract proposal with one (1) five-year option to renew
period,
The City's current auditor is McGladrey & Pullen, LLP. McGladrey & Pullen, LLP has
provided auditing services for the City since 2006.
Generally the audit committee would'establish factors to use for the evaluation of audit
services to be provided by a certified public accounting firm. However, given that the
audit committee has not yet had an opportunity to review the evaluation factors, we are
requesting that the Commission approve the RFP and authorize its issuance subject to
the review and concurrence of the audit committee and delegate authority to the
Manager to issue the RFP if there are no substantive changes recommended.
66
City Commissioner Memorandum - RFP 2014-276-SW Auditing Services
July 23,2014
SCOPE OF SERVICES
Pursuant to the Florida Statute 218.39, the City is required to procure auditing services
to examine the City's Basic Financial Statements included in the City's Comprehensive
Annual Financial Report (CAFR), Federal grant programs and State projects (OMB A-
133 Single Audit), the Miami Beach Redevelopment Agency's (RDA) financial
statements, the Parking Systems Fund's (PSF) financial statement, the Miami Beach
Visitor and Convention Authority's (VCA) financial statement, the Miami Beach
Convention Center (MBCC), as managed by Global Spectrum (GS), financial
statements, the Safe Neighborhood Parks and Bond Program (SNP), Children Trust
(CT) and Building Better Communities (BBC).
There are ten (10) services which are required as part of this request. AII services must
be included in the proposal in order for it to be considered. The services and scope of
services are as follows:
1. CAFR - The auditor will prepare and issue an auditor's opinion and conduct an
audit of the City's CAFR in accordance with Generally Accepted Auditing
Standards (GAAS) and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Controller General of the United
States. The examination must be made in accordance with the guidelines
prepared by the Governmental Finance Officers Association (GFOA) in order for
the City to apply for the Certificate of Achievement for Excellence in Financial
Reporting. On an annual basis, the City will prepare the CAFR for auditing. The
auditors will provide guidance with the implementation of Governmental
Accounting Standard Board (GASB) statements as necessary.
The audit firm shall issue an audit opinion to the City no later than 180 days
following the fiscal year end.
2. OMB A-133 Single Audits - The auditor must perform an audit in accordance
with auditing standards generally accepted in the United States of America; the
standards applicable to financial audits contained in Government Auditing
Sfandards, issued by the Comptroller General of the United States; and OMB
Circular A-133, Audits of Sfafes, Local Governments, and Non-Profit
Organizations. The auditor must issue an lndependent Auditors' Report on
lnternal Control over Financial Reporting and on Compliance, lndependent
Auditors' Report on Compliance and lnternal Control over Compliance Applicable
to Each Major Federal Program and State Project, and Schedule of Findings and
Questioned Costs. The City will prepare the Schedule of Expenditure of Federal
Awards and State Financial Assistance.
The audit firm shall issue the single audit report and data collections form to the
City no later than 180 days following the fiscal year end.
3. Management Letter in Accordance with the Rules of the Auditor General ol
the State of Florida - The auditor firm shall issue a management letter to the
City no later than 180 days following the fiscal year end.
4" RDA - The City issues stand-alone basic financial statements for the RDA, a
blended component unit of the City. The auditor will prepare and issue an
auditor's opinion and conduct an audit of the RDA basic financial statements in
accordance with Generally Accepted Auditing Standards (GAAS) and the
standards applicable to financial audits contained in Government Auditing
Sfandards, issued by the Controller General of the United States.
Page 2 of 4
67
City Commissioner Memorandum - RFP 2014-276-SW Auditing Services
July 23,2014
The financial statements, footnotes and schedules are to be prepared by the
auditor. The audit firm shall issue the RDA basic financial statements to the City
no later than 180 days following the fiscal year end.
5. PSF- The City issues stand-alone financial statements for the PSF, a major
enterprise fund of the City. The auditor will prepare and issue an auditor's opinion
and conduct an audit of the PSF financial statements in accordance with
Generally Accepted Auditing Standards (GAAS) and the standards applicable to
financial audits contained in Government Auditing Standards, issued by the
Controller General of the United States.
The financial statements, footnotes and schedules are to be prepared by the
auditor. The audit firm shall issue the PSF basic financial statements to the City
no later than 150 days following the fiscal year end.
VCA- The City issues stand-alone basic financial statements for the VCA, a
discretely presented component unit of the City. The auditor will prepare and
issue an auditor's opinion and conduct an audit of the VCA financial statements
in accordance with Generally Accepted Auditing Standards (GAAS) and the
standards applicable to financial audits contained in Government Auditing
Standards, issued by the Controller General of the United States.
The financial statements, footnotes and schedules are to be prepared by the
auditor. The audit firm shall issue the VCA basic financial statements to the City
no later than 90 days following the fiscal year end.
GS- The City issues special purpose financial statements for assets, liabilities,
revenues, and expenses of the Miami Beach Convention Center and Jackie
Gleason Theater of the Performing Arts, as managed by GS. The auditor will
prepare and issue an auditor's opinion and conduct an audit of the GS assets,
liabilities, revenues and expenses in accordance with Generally Accepted
Auditing Standards (GAAS) and the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Controller General of
the United States.
The financial statements, footnotes and schedules are to be prepared by the
auditor. The audit firm shall issue the SMG special purpose financial statements
to the City no later than 90 days following the fiscal year end.
SNP- The SNP governing Miami-Dade County ordinance No. 96-115 requires
that an annual independent audit of all bond funds be conducted. The auditor
will conduct an audit in compliance with the grant agreement, SNP ordinance No.
96-1 15, applicable resolution and the SNP Administrative Rules.
The audit report, notes and schedules are to be prepared by the auditor. The
audit firm shall issue the SNB to the City no later than 90 days following the fiscal
year end.
CT - The City receives funds from the Children's Trust Fund Program and the
Children's Trust requires an audit in accordance with the Children's Trust
Contractual Agreements, AU-C 935 and Statement on Auditing Standards No.
117.
6.
7.
8.
9.
Page 3 of 4
68
City Commissioner Memorandum - RFP 2014-276-SW Auditing Services
July 23,2014
The audit report, notes and schedules are to be prepared by the auditor. The
audit firm shall issue the CT to the City no later than 90 days following the fiscal
year end.
10. BBC - The City receives funds from Miami-Dade County for the Building Better
Communities Bond Project and the Building Better Communities Bond Project
requires an audit in accordance with Miami-Dade County Ordinance 05-47,
applicable resolutions, and Building Better Communities Administration Rule.
The audit report, notes and schedules are to be prepared by the auditor. The
audit firm shall issue the SNB to the City no later than 90 days following the fiscal
year end.
ln order to seek proposals from qualified firms interested in providing the requirement
services to the City, the Administration is recommending the City Commission approve
the issuance of Request for Proposals (RFP) 2014-276-LR for Auditing Services.
OTHER RFP REQU!REMENTS
o MINIMUM QUALIFICATIONS. Please Reference, Appendlx C, RFP 2014-276-
LR for Auditing Services (attached).
. SUBMITTAL REQUIREMENTS. Please Reference Section 0300, RFP 2014-
276-LRfor Auditing Services (attached).
o CRITERIA FOR EVALUATION. Please Reference Section 0400, RFP 2014-276-
LR for Auditing Services (attached).
CONCLUSION
The Administration recommends that the Mayor and Commission authorize the issuance
of the RFP 2014-276-LR for Auditing Services.
ATTACHMENTS
RFP 201 4-276-LRfor Auditing Services
JLM/MT/PDWAD
T:\AGENDA\2014\July 23\Procurement\RFP lssuance Auditing Services MEMO.doc
Page 4of 4
69
MIAMIBEACH
OFFICE OF THE CIIY Iv{ANAGER
No. Lrc # 3e3-Jotcl
fi il {: l:: l\,'l'; ['l
20lq iUL "3 tltl g: 03
Cl-i Y (lL,-.iri i; iilrl'l[:I
TO COMMISSION
TO:
LEITER
Mayor Philip Levine and Members Commission
FROM: Jimmy L. Morales, City Manager
DATE:July 1,2014
SUBJECT: Audit Committee
We need to issue an RFP for Audit Services and sought the guidance of the City
Attorney as to the requirement of an audit committee pursuant to FS 218.391. Contrary
to past practice, the City Attorney has opined that an audit committee must be
established to select the external auditor for the City.
Therefore, I am requesting that the Mayor and each Commissioner plan to nominate a
member for the audit committee at the July 23 Commission meeting,
The primary purpose of an audit committee is to assist the governing body in selecting
an auditor to conduct the annual financial audit required in FS 218.39; howev6r, the
audit committee may serve other audit oversight purposes as determined by the entity's
governing body. Under FS 218.391 the Audit Committee shall:
1 - Establish factors to use for the evaluation of audit services to be provided by a
certified public accounting firm;
2 - Evaluate proposals provided by qualified firms;
3 - Rank and recommend in order of preference no fewer than three firms deemed to
be the most highly qualified to perform the required services.
The GFOA Recommended Practice for Audit Committees is that ideally, all members of
the committee possess or obtain a basic understanding of governmental financial
reporting and auditing. The audit committee also should have access to the services of
at least one flnancial expert, either a committee member or an outside party engaged by
the committee for this purpose. Such a financial expert should through both education
and experience, and in a manner specifically relevant to the government sector,
possess 1) an understanding of generally accepted accounting principles and financial
statements; 2) experience in preparing or auditing financial statements of comparable
entities; 3) experience in applying such principles in connection with the accountlng for
estimates, accruals, and reserves; 4) experience with internal accounting controls; and
5) an understanding of audit committee functions.
Please contact me if you have any questions.
JLM/PNri/ \
*, -..@o provir)lng excellent publtc servlce ond salety to all who live, wo*, ond ploy in our vibront, trophal, historic comntunily.
70
REQUEST FOR PROPOSALS (RFP)
FOR AUDITING SERVICES TO EXAMINE THE CITY'S BASIC FINANCIAL STATEMENTS
INCLUDED IN THE CITY'S COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR), FEDERAL
GRANT PROGRAMS AND STATE PROJECTS (OMB A-'r33 STNGLE AUDTT), AND THE
FINANCIAL STATEMENTS OF THE MIAMI BEACH REDEVELOPMENT AGENCY (RDA), THE
PARKING SYSTEMS FUND (PSF), THE MIAMI BEACH VISITOR AND CONVENTION AUTHORITY
(vcA), THE MrAMr BEACH CONVENTTON CENTER, THE JACKTE@ASON THEATER OF THE
PERFORMTNG ARTS, THE BU|LDTNG BETTER COMMUNnTS'@ND PROGRAM (BBC), THE
CHILDREN'S TRUST GRANT PROGRAM (CT), AND THE QAfiET'NEIG PORHOOD PARKS AND
,,BOND PROGRAM (SNP).
RFP 20 1 4-27 6-LR
":{:'.
,{i:t:i$
RFP ISSUANCE, DAJE JULY' 24, 201 4
t*o=-ls:LS DUE: AU9,:,H; r 25,2014 @ 3:00 PM
rssuEEtiiv; Lourdes ndaiigr"= :
# AAIAMIBEACH
Lourdes Rod ri guez,&nior Procu rement Specialist
DEPARTMENT OF PROCUREMENT MANAGEMENT
17OO Convention Center Drive, Miomi Beoch, FL 33.l39
305.673.7000 x6652 | Fox: 786.394.4075 | www.miomibeochfl.gov
71
@ fuiIAAAIBHACr{
TABLE OF CONTENTS
SOLICITATION SECTIONS: PAGE
0100 NoT uTtlr zED ......."" ;
O2OO INSTRUCTIONS TO PROPOSERS & GENERAL CONDITIONS ....,..........3
0300 pRoposAl suBMrrrAl TNSTRUCTToNS & FoRMAT...............:ii..........................10t:l
0400 PROPOSAL EVALUATION ....... ........,ii,,,,;: ............13
APPENDICES:PAGE
,ai%
RFP 2014-276-LR Auditing Services
72
,h AAIAMiSTACH
SECTION (}2O(} INSTRUCTIONS TO RESPONDENTS & GENERAL CONDITIONS
1. GENERAL. This Request for Proposals (RFP) 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, qE ditions and obligations of the
Proposers and, subsequently, the successful Proposer(s) (the "contractor[s]')if-th RFP results in an award.
.:::::= 'rl':::::
The City utilizes PublicPurchase (www.publicpurchase.com) for automatiC no ation of competitive solicitation
opportunities and document fulfillment, including the issuance ofgny dend@to this RFP. Any prospective
Proposer who has received this RFP by any means other than th{.ffi_,,h PublicPurcfiasC must register immediately
with PublicPurchase to assure it receives any addendum issudffthis RFP. FailuretO:.ieceive an addendum
may result in disqualification of proposalsubmifted.
2. PURPOSE.
The City of Miami Beach (the City) is required to have an 6nq!=$hl. auffWtformed on the City's Comprehensive
Annual Financial Report (CAFR) in accordance with Florida Stat 18.39. Other audits are required to be
conducted in accordance with the U.S. Off,ne ofJanagement arrd Budget (OMB) Circulars, Bonded Debt
Covenants, Performance Management and/oit'Grant$reements, E#h'audit herein must be conducted by an
Pursuant to the above requirern#;:Jtrelity is required to procure *Citing services to examine the City's Basic
Financial Statements includ€. 1fif==.€jfu's Comprehensive Annual Financial Report (CAFR), Federal grant
independent audit firm.
Redevelopment Agen€5[[FDA) , the Systems'Fund's (PSF) , the Miami Beach Visitor and Convention
Authority's (VCA), the Ml$liifr-i. Beach
Neighborhood Parks and
nlenter (MBCC), as managed by Global Spectrum (GS), the Safe
i-t-ffi.ite.rle,nTruSt (C1 and Building Better Communities (BBC).
,tentative schedule for this solicitation is as follows:
" '1 =i@*BFP lssued-r; fr\,July 24,2014
P re- P ro p o'56lF;l!!e e t i n g August 4,2014 at 10 a.m,
Deadline for ReCeipt of Questions August 18,2014
Responses Due August 25,2014 @ 3:00p.m.
Evaluation Committee Review TBD
Proposer Presentations TBD
Tentative Commission Approval Authorizing
Negotiations
September
Contract Negotiations Following Commission Approval
RFP 2014-276-lR Auditing Services
73
E A,TIAMIBTACr{
4. PROCUREMENT CONTACT. Any questions or clarifications concerning this solicitation shall be submitted to the
Procurement Contact named herein, in writing, with a copy to the City Clerk's Office, Rafael E. Granado via e-mail:
RafaelGranado@miamibeachfl.gov;or facsimile: 786-394-4188. The Bid title/number shall be referenced on all
correspondence. All questions or requests for clarification must be received no later than seven (7) calendar days
prior to the date proposals are due as scheduled in Section 0200-3, All responses to questions/clarifications will be
sent to all prospective Proposers in the form of an addendum,
Procurement Contact:
Lourdes Rodriguez
these steps:
Telephone:
(305)673-7000 x 6652
Email:
lou rdesrod rig uez@m iam ibeachfl . gov
".$ft5. PRE-PROPOSAL MEETING OR SITE VISIT(S). Only if deemed necessaryt$t$dCity, a pre-proposal meeting or
site visit(s) may be scheduled. etf
,l.iiiiryT .ls
A Pre-PROPOSAL conference will be held as scheduled in Solicitation Tifrtdline ab'ti$.E the following address:
City of Miami Beach '.-
City Hatl - 4tn Floor
City Manager's Large Conference Room '',.+...,,,,,..,,,,-
l,ffil;:::il3,ffitH" ,i= \
Attendance (in person or via telephone) is encouraged and recomr,nendOd as a source of information, but is not
mandatory. Proposers interested in participating_in__the Pre-Proposai Submission Meeting via telephone must follow
(1) Dial the TELEPHONE NUMBER: 1- 888-270-993€ (Toll- N0.*h. America)
Proposers who are interested in participating via telephone should send an e-mail to the contact person listed in this
RFP expressing their intent to participate vta tblephon. ,lfu,
6. PRE-PROPOSAL INTERPRETATIONS; Oral informatic,ffiSr responses to questions received by prospective
willbewithoutldlaleffect,includinganyinformationreceivedatpre-
submittal m#tin$tr,t@ visit(s). On[F, questions answered by written addenda will be binding and may supersede
termffiin' th is solicital oldd m wi I I be released th ro u g h P ublicP u rch a se.
7. CONE SILENCE. Pursuant to Section 2-486 of the City Code, all procurement solicitations once advertised
and until aW#. etO recommendatio[ has been fonvarded to the City Commission by the City Manager are under the
"Cone 6f;$lrf s Silence." The Cone of Silence ordinance is available at
http://library.muitlffie.com/index.a5px?clientlD=13097&statelD=9&statename=Florida. Any communication or
inquiry in reference'tq llts soliCitfi$pn wittr any City employee or City official is strictly prohibited with the of exception
communications with thffiPrccriiement Director, or his/her administrative staff responsible for administering the
procurement process for'tFii+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.
4
RFP 2014-276-lR Auditing Services
74
'D AAIAMI$TACh{
8. SPECIAL NOTICES. You are hereby advised that this solicitation is subject to the following
ordinances/resolutions, which may be found on the City Of Miami Beach website:
http://web, miamibeachfl.qov/procurement/scroll.aspx?id=235 1 0
. CONE OF SILENCE....
o PROTEST PROCEDURES................................,......
e DEBARMENT PROCEEDINGS
o LOBBYIST REGISTMTION AND DISCLOSURE OF FEES. ... CAMPAIGN CONTRIBUTIONS BY VENDORS. CAMPAIGN CONTRIBUTIONS BY LOBBYISTS 0N PROCUREMENT
rssuES..,......... REQUTREMENT FOR CITY CONTRACTORS T0 PROVIDE EQUAL
BENEFITS FOR DOMESTIC PARTNERS......
CITY CODE SECTION 2486
CITY CODE SECTION 2.371
CITY CODE SECTIONS 2-397 THROUGH 2-485.3
CITY CODE SECTIONS 2481 THROUGH 2.406
CITY CODE SECTION 2487
CITY CODE SECTION 2488
CITY CODE SECTION 2.373
o LlVlNGWAGEREQUIREMENT,.......... CITYCODESECTIONS240TTHROUGH2-410
. LOCAL PREFERENCE FOR MIAMI BEACH-BASED VENDORS......... CITY CODE SECTION 2-372
o PREFERENCE FOR FLORIDA SMALL BUSINESSES OWNED AND
CONTROLLED BY VETEMNS AND TO STATE-CERTIFIED SERVICE-
DTSABLED VETEMN BUSTNESS ENTERPRTSES CTTYSO_q€$ECTTON 2-374 i
. FALSE CLAIMS 0RD|NANCE.... C,}lM1fipE SECTION 70-300
o ACCEPTANCE oF GIFTS, FAVORS & SERV|CES....
.,,iiil#trig0DE
SECTION 2449
.Zr) llll"lf,'
9. POSTPONEMENT OF DUE DATE FOR RECEIPT OF1IH. P.,PSALS. Thg$ty reseryes the right.i6 postpone the
deadline for submittal of proposals and will make a reasonab effon to giV$t least three (3) calendar days written
notice of any such postponement to all prospective Proposers through PublicPurchase.
10. PROTESTS. Protests concerning the spedifications:#quirements, and/or terms; or protests after the proposal
due date in accordance with City Code SectioR 24Tl hiih:establishes procedures for protested proposals and
proposed awards, Protests not submitted in a timely manner pursuq..p.t to th#t$ftuirements of City Code Section 2-
371 shall be barred. .t ]
.F.
11. MIAMI BEACH-BASEE::EFNDORS PEII,,,FERENCE; Piiisuant to City of Miami Beach Ordinance No. 2011-3747,
as amended, a five (5)pq ference wl,l= given to a re$ponsive and responsible Miami Beach-based Proposer.
"':::::::::::::,::,,= :ii:::::::.:.:.:=
12. VETERAN BUSINESS=EEERPBI$FFPEEf.EBH.trCE. Pursuant to City of Miami Beach Ordinance No. 2011-
3748, as amexded, the City shqfi+gi$LLa:flve (S)-p-i t=$i,$, -rence to a responsive and responsible Proposer which is
a small business concern ownet',ap,f, controlled by a veteran(s) or which is a service-disabled veteran businessenterpr,i;d1 )"*.,,,
,,..'qllllf;r*k
. titr "4;ll$h:i
13. DETEEJvIINATION OF AWAED. The"fffial_ranking results of Step 1 & 2 outlined in Section 0400, Evaluation of
Proposalffill be considered by*e City Matager who may recommend to the City Commission the Propose(s)
s/he deems to b6. in the best inteEst of the City or may recommend rejection of all proposals. The City Manage/s
recommendationleed not be con*tent 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.
RFP 20142761R Auditlng Services
75
,D MIA,\{iBTACH
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
selection by the City Commission, negotiations between the City and the selected Propose(s) will take place to
arrive at a mutually acceptable Agreement.
14. 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.
15. PROPOSER'S RESPONSIBILITY. Before submitting a Proposal, each Prbposbr shall be solely responsible for
making any and all investigations, evaluations, and examinations, as,!t 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 -exafiinations, will not relievii*e Proposer from any
obligation to comply with every detail and with all provisions aiid requirements of the contract, and will not be
accepted as a basis for any subsequent claim whatsoever for any monp-"fA.1y consideration on e part of the
Proposer. t,i,*... :u
'q;li\:ii,r= ..:.:=.
16. COSTS INCURRED BY PROPOSERS. All expenses involved*Wjiffi preparation and submission of Proposals,
or any work performed in connection therewith, sh.al$e the sole rd$i}-'d,[lsibility (and shall be at the sole cost and
expense)oftheProposer,andshallnotbereimbursed.bytheCity.
17. RELATIONSHIP TO THE CITY. lt is the inteni'of,the City, iiO Proposers hereby acknowledge and agree, that
the successful Proposer is considered to be an independent Contractoi, and that neither the Proposer, nor the
Proposer's employees, agents,'-hd/or contractors, shall, under any circUmstances, be considered employees or
agents of the City.
18. TAXES. The City of Miami Beach
is
eiemOt frg111 all Federal Excise and State taxes,
19. MlSTA,KJS. ropo..,.q9rs are- ected to examine the terms, conditions, specifications, delivery schedules,
proposed,.@$, and allinstquctions pertaining to the goods and services relative to this RFP, Failure to do so will
oe affioser's risk aiiiihalrresult in the Proposal being non-responsive.
20. PAYMEU.I. Payment will be-@e by the City after the goods or services have been received, inspected, and
found to c0 with contract, specifications, free of damage or defect, and are properly invoiced, lnvoices must be
consistent withBrchrse Order t
,.i
21. PATENTS & ROYi-{}TIEST-? oser shall indemnify and save harmless the City of Miami Beach, Florida, and its
officers, employees, contractoi5; 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. lf 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.
22. MANNER OF PERFORMANCE. Proposer agrees to perform its duties and obligations in a professional manner
RFP 2014-276-LR Auditing Services
76
AAiAM}BIAC}-{
and in accordance with all applicable Local, State, County, and Federal laws, rules, regulations and codes. Lack of
knowledge or ignorance by the Proposer with/of applicable laws will in no way be a cause for relief from
responsibility. Proposer agrees that the services provided shall be provided by employees that are educated, trained,
experienced, certified, and licensed in all areas encompassed within their designated duties. Proposer agrees to
furnish to the City any and all documentation, certification, authorization, license, permit, or registration currently
required by applicable laws, rules, and regulations, Proposer further certifies that it and its employees will keep all
licenses, permits, registrations, authorizations, or certifications required by applicable laws or regulations in full force
and effect during the term of this contract. Failure of Proposer to comply with this paragraph shall constitute a
material breach of this contract, jiil,u
Where contractor is required to enter or go on to City of Miami Beach property to detiVer materials or perform work or
services as a result of any contract resulting from this solicitation, the contractoi will assume the full duty, obligation
and expense of obtaining all necessary licenses, permits, and insura nd"assure all work complies with all
applicable laws, The contractor shall be liable for any damages or los$to:the City occasioned by negligence of the
Proposer, or its officers, employees, contractors, and/or agents, for.ffure to comply with applicable laws.
23. SPECIAL CONDITIONS. Any and all Special Conditions that may vary from
Conditions shall have precedence.
Terms and
24. ANT!-DISCRIMINATION. The Proposer certifies that he/she is in compliance with the non-discrimination clause
contained in Section 202, Executive Order 11246, as amended by Executive Order 11375, relative to equal
employment opportunity for all persons without i@ard to race, color, retigion, sex or national origin.
25. DEMONSTRATION OF COMPETENCY. ''.,. '
,,,,t,t,,,
A. Pre-award inspection of the Proposer's facitity may be -adepriorlo the award of contract.
B. Proposals will only be considered from firms which aie iegularlt engaged in the business of providing the
goods and/or services as described in this solicitatio_n
C. Proposers must be able to demonstrate a goodfurd of performance for a reasonable period of time, and
have sufficient finanCial capacity, equipment, and orgj'{nization to ensure that they can satisfactorily perform the
services if awarded a contract under the terms and conditions of this solicitation.
D. The terms "equipment and organization", as used herein shall, be construed to mean a fully equipped and
well esQplt$hd.eeompany in line with the best business practices in the industry, and as determined by the City
of Miaqii Beach. kE.* ity may conslddi any evidence available regarding the financial, technical, and other qualifications and
,iffiffiiHs of a Proposer, inCluding past performance (experience), in making an award that is in the best interest of
the City,
_
F. The G.iff.nrnay require Propbslt s to show proof that they have been designated as authorized representatives
of a manffiurer or supplier,ffih is the actual source of supply. ln these instances, the City may also require
material infoft$tion from thdlbource of supply regarding the quality, packaging, and characteristics of the
products to be supply to the City.
.:::::.:=.: rll
26. ASSIGNMENT. The successful Proposer shall not assign, transfer, convey, sublet or othenruise dispose of the
contract, including any or all of its right, title or interest therein, or his/her or its power to execute such contract, to
any person, company or corporation, without the prior written consent of the City.
27. LAWS, PERMITS AND REGULATIONS. The Proposer shall obtain and pay for all licenses, permits, and
inspection fees required to complete the work and shall comply with all applicable laws.
28. OPTIONAL CONTRACT USAGE. When the successful Proposer (s) is in agreement, other units of government
RFP 2014-276-LR Auditing Services
77
or non-profit agencies may participate in purchases pursuant to the award of this contract at the option of the unit of
government or non-profit agency.
29. VOLUME OF WORK TO BE RECEIVED BY CONTRACTOR. lt is the intent of the City to purchase the goods
and services specifically listed in this solicitation from the contractor. However, the City reserves the right to
purchase any goods or services awarded from state or other governmental contract, or on an as-needed basis
through the City's spot market purchase provisions.
30. DISPUTES. ln the event of a conflict between the documents, the order of priority of the documents shall be as
follows:
A. Any contract or agreement resulting from the award of this solicitation; the ,l
B. Addendum issued for this solicitation, with the latest Addendum taking precedence; then
D. The Proposer's proposal in response to the solicitation.
31. INDEMNIFICATION. The contractor shall indemnify anqJ.0-,ffirmless the City and its officers, employees,
agents and instrumentalities from any and all liability, losse$"oildamages, including attorney's fees and costs of
defense, which the City or its officers, employees, agentrlr instrumenta.,,! s may incur as a result of claims,
demands, suits, causes of actions or proceedings of any ki nlnature arising tiut of, relating to or resulting from the
performance of the agreement by the contractor or its employeesr agents, servants, partners, principals or
subcontractors. The contractor shall pay all claims and losses in connection therewith, and shall investigate and
defend all claims, suits or actions of any kind or nature in the name of tfte City, where applicable, including appellate
proceedings, and shall pay all costs, judgment$, and attorney's fees whidh may be incurred thereon, The contractor
expressly understands and agrees that any insurance protection required bi"this Agreement or otherwise provided
by the contractor shall in no way limit the responsihility to indemhify, keep and save harmless and defend the City or
its officers, employees, agents andrinstrumentalities as herein provided. The above indemnification provisions shall
survive the expiration or terminatioh of this Agreement. ,
b MIAMIBTACH
32. CONTRACT , The City reserves the ri$ht to require the Contractor to extend contract past the
stated termination dateTff$h period of ut.i!o j^2! days in the event that a subsequent contract has not yet been
awarded. Additional extensibns past the 120 days may occur as needed by the City and as mutually agreed upon by
the City and the contractor.
,,
33. FLORIDA PUBLIC RECORDS LAIr-lf:-Proposers are hereby notified that all Bid including, without limitation, any
ubtedtherewith,areexemptfrompublicrecoidsrequirementsunder
Section 119.07(1), Florida Statutes, and s. I4{Q, Art..1 of the State Constitution until such time as the City provides
notice of ah, lntended decision oi until thirty (30) 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) lteep and maintain public records that ordinarily and necessarily would be required by the public
agency in order to perfoim 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 othenrvise 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.
RFP 2014276-lR Auditing Services
78
&AAIAAAiRTATLII V \in/ V I! l"-)L,n\*l I
34. MODIFICATIONfl/VITHDRAWALS OF PFOPOSALS. n 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.
35. EXCEPTIONS TO RFP. Proposers must clearly indicate any exceptions they wish to take to any of the terms in
this RFP, 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 aceept or reject any
or all exceptions and alternatives. ln 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 RFPIo which Proposer took exception to (as
said term and/or condition was originally set forth on the RFP).
36. ACCEPTANCE OF GIFTS. FAVORS, SERVICES. Proposers shail 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 officeiinf employee of the City shall accept any gift, favor or
service that might reasonably tend improperly to influence him in the discharg.eof his official duties.
BalanCe of Pise lntentionallv Left Blank
E
I
RFP 2014-276-LR Auditing Services
79
E AAiAAAISilACH
PROPOSAL SUBMITTAL INSTRUCTIONS AND FORMATsEcTtoN 0300
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, solieitation title, Proposer name, Proposer return address. Proposals received electronically, either through
email or facsimile, are not acceptable and will be rejected.
=2. LATE BIDS. Bid Proposals are to be received on or before the due date establi$hEd herein for the receipt of Bids.
Any Bid received after the deadline established for receipt of proposalqpv-itt be considered late and not be
accepted or will be returned to Proposer unopened. The City doeq n =ffi[ responsibility for any delays,
natural or othenruise
.Llr''::
3. PROPOSAL FORMAT. ln order to maintain comparability, facilitate the review proc65S@ assist the Evaluation
Committee in review of proposals, it is strongly recommended that proposals be oi$ ed and tabbed in
accordance with the sections and manner specified beloral, Hard copy submittal should be tabbed as enumerated
below and contain a table of contents with page references. Electronic copies should also be taBb#_iand contain a
table of contents with page references. Proposals that do not:ihOlude the required information will 6'e deemed non-
responsive and will not be considered.
Cover Letter & Minimum Qualifications
1.1 Cover Letter and Table of Contents. The cover letter must indicate and Proposer Primary Contact for the purposes.$
1.2 Proposal Certification, QuestionnairetRequirement*,=*lfid-Vit (Appendii A). Attach Appendix A fully completed andexecuted. .= ", :
1.3 Minimum QualificationC,..Requirements."Submit verifiabHlr,information documenting compliance with the minimum
qualifications reouirements established in Aooendix C, Minimum Requirements and Specifications.
& Qualifications
2.'l Qualifi#ioiii'bf Pidit6$ingttirm. Submit detailed information regarding the firm's history and relevant experience and proven
; 'isd$F ,track rg.,p,,$,.!$ providing the sCffi"of services similar as identified in this solicitation, including experience in providing similar scope
of serV'i$ffii'to public sector agenffi!'g,,, for each project that the Proposer submits as evidence of similar experience, the following is
requiredlp._" ect description, agenciqa,me, agendy contact, contact telephone & email, and yea(s) and term of engagement.
% .[.v 'lii:..
1. Describe tlid': pondent's profes$ffial development program, including the approximate number of hours of continuing
education attendedffi,[.fre respondenlN $lso indicate the number of days of specialized training in governmental accounting and
auditing received Ortffi$tlnS last twflif.,e5rs of personnel to be assigned to this engagement. lndicate compliance with the State
Board of Accountancy rd$tliitsm.e.nt licable to audits of Florida local governments.
...:= ::::a,:a:a::.4::::.
2. Describe the participation Otth'e respondent in national or state, governmental or professional, accounting or auditing Boards or
Committees during the last three years.
3. Describe the respondent's quality control programs and procedures that ensure compliance with the respondent's professional
standards review and AICPA standards. lndicate whether the respondent is in the SEC Practice Section and/or the Private
Companies Practice Section of the Quality Control Program. lf the respondent answered positively to the preceding, attach a copy
of the last Peer Review received by the respondent.
I office for national firms) exoerience in accountino and auditino services to local
RFP 2014-276-LR Auditing Services ln
80
E AniAtulierAil[*{
governments.
5. Describe any litigation in excess of $100,000 filed against the respondent in the State of Florida over the last three years. Also
describe any terminations, suspensions, censures, reprimands, probations or similar actions against the respondent or any member
of the respondent's firm by the Florida State Board of Accountancy in the last three years,
6. The respondent will make a statement as to their independence with regard to the City.
7. Provide evidence that the firm(s) is a member of the American lnstitute of Certified Public Accountants and the Florida lnstitute of
Certified Public Accountants with the proposal submission package or within three (3) days upon request from the City.
8. Provide evidence that the assigned professional personnel of the firm(s) have received adequate continuing professional
education as stipulated by Government Auditing Standards issued by the Comptroller General of the United States with the proposal
submission package or within three (3) days upon request from the City.
9. The firm(s) must be independent of the City as defined by generally aggepted auditing standards and Government Auditing
Standards.
12.
13.
10. The firm(s) must submit a copy of the two (2) most recent external quality control review reports and letters of comment, along
with a statement indicating whether the reviews included a revid f specific gove-m-mental engagements with the proposal
submission package or within three (3) days upon request from the Ci{{:+. , ' ':?:
2.2 Qualifications of Proposer'iiam. List thehembers of the project team and specify the role that each team member will play
in providing the services detaild herein and eaeh'{6am members":(if*lifications. Provide a list of the personnel to be used on the
project and their qualifications,....,, rcsume inffiii+g.,e{ucation, exp€fuce, licenses and any other pertinent information shall be
included for each team membei,'inCluding.sub6ntractors tolhr sigii'ed to each project. These resumes should be, at minimum,
for the proposd,e $.!$.e111ent partner, lhe manager and the senioi auditor for this engagement. The resume should include the
ontinuingu,,F,r**,7*@iion=ffi 61 ffi|n&td ariiJitinganO other govemmental audit engagements that they have undertaken.
2.3 FirrihclSi Capacig. each Pifi$riser shall anange for Dun & Bradstreet to submit a Supplier Qualification Report (SQR) directly
to the Pio'erirement Contact named fieiein, ttlo il6@:al will be considered without receipt, by the City, of the SQR directly from Dun
& Bradst6di=he cost of the preparation of the SQR shall be the responsibility of the Proposer. The Proposer shall request the
SQR report from D&B at: i
"J
Proposers are responsiffilf f t-h@curacy of the information contained in its SQR. lt is highly recommended that each
Proposer review the information contained in the SQR for accuracy prior to submittal to the City and as early as possible
in the solicitation process. For assistance with any portion of the SQR submittal process contact Dun & Bradstreet at 800'
424-2495.
RFP 2014-276'LR Auditing Services
il
81
of Services
Submit detailed information outlining the scope of services that the proposer is proposing. For any scope requirement identified in
Appendix C, Minimum Requirements and Specifications, proposer is to clearly articulate how the proposed solution satisfies the
scope requirement. Proposers may offer complementary or related services or solutions beyond the stated scope requirements.
Responses shall be in sufficient detail and include supporting documentation, as applicable, which will allow the Evaluation
Committee to complete a fullv review and score the orooosed scooe of services.
Note: After proposal submittal, the City reserves the"j
members or sub-consultants) to determine: qualifications (
b I r I ^ r r{ I hr A /\t !/V\IA/V\ISTI\LH
Remainder of Page k.!L1j!, nally Left Blank
reqUif$j$Udilj,o,nal infdinration from Proposers (or Proposer team
g, b'*ijiif li*lfbd,.,t,.gr, tigation history, regulatory action, or additional
1,!.,:.-r,}$"?,!,
jie'; i ewddlill$.ffi i n a n c i a l state m e n ts w i t h t h e a u d ito rs notesreferences); and financial capability (inaluding, but not li
for each of their last two complete fiscal years).
!i),i
and
Submit detailed information on how Proposer plans to accomplish the required scope of services,,,including detailed information, as
applicable, which addresses, but need not be limited to: implementation plan, project timeline, phasing options, testing and risk
mitigation options for assuring project is implemented on time and within budget.
,-=,.,
Describe the respondent's approach to this audit engagement. This should include"?|4 mihimum the following:
1. Developmentoftheauditprogram. - ::, =2. Organization of the audit team and titles of team members and approximate amount of time each such class of member
will spend on the audit.
3. The names of the partner and manager that will be assigned to this engagement and the extent' heir involvement with
this engagement. Any substitution of these individuals must be approved by the Audit Committee prior to any change of
staffing.
4. The proposed schedule for the audit
5. Any anticipated use of internal audit staff or other Citv staff.
Cost
Submit a Cost Form
tl
RFP 20142761R Auditing Services
82
1. Audit Committee. Per Florida Statute 218.391 the Auditor selection procedures are to be followed as detailed
below:
(1) Each local governmental entity, district school board, charter school, or charter technical career center, prior to
entering into a written contract pursuant to subsection (7), except as provided in subsection (8), shall use auditor
selection procedures when selecting an auditor to conduct the annual financial audit required in s. 218,39.
(2) The governing body of a charter county, municipality, special district, distri ol board, charter school, or
charter technical career center shall establish an audit committee. Each non cha€-i county shall establish an audit
committee that, at a minimum, shall consist of each of the county officers elected gqrsuant to s. '1(d), Art. Vlll of the
sEcTloN 0400
(e)
g AAIAMiBTACrI
PROPOSAL EVALUATION
recommend..in ordoiof preference no'fewer than three firms deemed to be the most highly
State Constitution, or a designee, and one member of the board of .$$tnty ioffissioners or its designee. The
primary purpose of the audit committee is to assist the governing body ih$electing '-ii itor to conduct the annual
financial audit required in s.218.39; however, the audit committeHay serve otherdUlt*pversight purposes as
determined by the entity's governing body. The public shall not be eicluded from the proceedings under this section.
(3) The audit committee shall:
(a) Establish factors to use for the evaluation of auditBervices to be provided by a certified pUblic accounting
firm duly licensed under chapter 473 and qualified to conductadits in accordance with government auditing
standards as adopted by the Florida Boardof Accountancy. Siibh factors shall include, but are not limited to,
ability of personnel, experience, ability'to:ft'Fijsh the required:"Services, and such other factors as may be
determined by the committee to be apptieab.le Eits pg5ficular requirements.
(b) Publicly announce requests for propOsilQ. Publififfiirouncements must include, at a minimum, a brief
description of the audit and indicate how intOr$d firm+ tilpply-,.,for consideration.
(c) Provide interested firms with a request for,pBposaJ; The reQDH$l, for proposal shall include information on
how proposals are to be evaluated and such bther information the committee determines is necessary for
the firm to preparei'.a proposal. ,, I
.
(d) Evaluate proposals provided by qualified firms. lf compensation is one of the factors established
pursuant to parag@h (a), it shall'h'ot be the sole or prMominant factor used to evaluate proposals.
the requiied services after considering the factors established pursuant to paragraph (a).
than thtd resfund to the request for proposal, the committee shall recommend such firms as
to be the qualifred,
(4) The gUVe.{liing body shall inqui of qualified firms as to the basis of compensation, select one of the firms
recommehddd,.py the audit co[ tee, and negotiate a contract, using one of the following methods:
(a) tf iUffipg,nsation is no=t=Ene of the factors established pursuant to paragraph (3Xa) and not used to
evaluate fiFffiS+rsua*t [aragraph (3)(e), the governing body shall negotiate a contract with the firm
ranked first. lffu g-e= g body is unable to negotiate a satisfactory contract with that firm, negotiations
with that firm shdllb rmally terminated, and the governing body shall then undertake negotiations with the
second-ranked firm, Failing accord with the second-ranked firm, negotiations shall then be terminated with
that firm and undertaken with the third-ranked firm. Negotiations with the other ranked firms shall be
undertaken in the same manner. The governing body, in negotiating with firms, may reopen formal
negotiations with any one of the three top ranked firms, but it may not negotiate with more than one firm at a
time,
(b) lf compensation is one of the factors established pursuant to paragraph (3Xa) and used in the evaluation
RFP 20142761R Auditing Services
t3
83
ID AAIAAAiSf;AC}-{
of proposals pursuant to paragraph (3)(d), the governing body shall select the highest ranked qualified firm
or must document in its public records the reason for not selecting the highest-ranked qualified firm.
(c) The governing body may select a firm recommended by the audit committee and negotiate a contract
with one of the recommended firms using an appropriate alternative negotiation method for which
compensation is not the sole or predominant factor used to select the firm.
(d) ln negotiations with firms under this section, the governing body may allow a designee to conduct
negotiations on its behalf.
(5) The method used by the governing body to select a firm recommended by the.,,audit committee and negotiate a
contract with such firm must ensure that the agreed-upon compensation is reasonbble to satisfy the requirements of
,.,11:r,L**,,,, ,*
(6) lf the governing body is unable to negotiate a satisfactory contrad With at$l if,.$e recommended firms, the
committee shall recommend additional firms, and negotiations shall continue in accordance with this section until an
agreement is reached.
t..
(7) Every procurement of audit services shall be evidenced by a written contract embodffi all provisions and
conditions of the procurement of such services. For purposes of this section, an engagement lefter signed and
executed by both parties shall constitute a written contract. The written contract shall, at a minimum, include thefollowing: ,.i,
(a) A provision specifying the services to be provided and fees or other compensation for such services.
(b) A provision requiring that invoiceF='.f6,F'f@s"or other compensation be submitted in sufficient detail to
demonstratecompliancewiththeterms,6fithe.G0ti*l,.,..
(c) A provision specifying the contract peri'' includiri$lifurggwals, and conditions under which the contract
may be terminated or renewed, j"
.
(8) Written contracts entered into pursuant to subsectio*..{l ,ry be renewed. Such renewals maybe done without
the use of the auditor selectj.on procedures provided in this section. Renewal of a contract shall be in writing.
:t:':::ilit:l 1'
2. Step 1 Evaluatio.p- The firsi'step will C6hsist of the quatitative criteria listed below to be considered by the Audit
Committee,liT;he;ise,@9 step wilt'consist of quantitative criteria established below to be added to the Audit
Committe iiilili'd$ults by'fte ,..p artmelt of Procurement Management. An Audit Committee, per Florida Statute
218.391;-i$ all meet to evaluate each Proposal in accordance with the qualifications criteria established below for
Step 1, Qualitative Criteria.. ln doing so, the Evaluation Committee, may:
o===='1 review and score alF+roposals received, with or without conducting interview sessions; or. =t:*v!ew all proposals received and short-list one or more Proposers to be further considered during
sub'ffi,!;,gt interview session(s) (using the same criteria),
Proposer ExBdfii ?nd Qualifications, including Financial Capability
Scope of Service5 Proposed
Approach and Methodology
30
10
RFP 2014-276-LR Auditing Services
14
84
b IV\IAMiBTACH
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.
Cost Proposal
Miami Beach-Based Vendor Preference
Veterans Preference
4. Cost Proposal Evaluation. The cost proposal points shall be developed in accordance with the following formula:
5. Determ
added to e
Sample Obiective Formula for Cost
Vendor Vendor
Cost
Proposal
Example Maximum
Allowable Points
(Points noted are for
illustrative purposes only.
Actual points are noted
above.)
Fo--mUla r Ca|culating Pbihts
Jlgr..t cost / cost of proposal
.*ss$ffiFhg evaluated X maximum
gffiffiallowable points = awarded" points)
Round to
Total
Points
Awarded
=
Vendor A $100.00 30 ;r,s$100l.,i$ 100 X 30 = 30 30
Vendor B $150.00 .30 S 0SI'$150 X 30 = 20 20
Vendor C $200.00 30 ${s.0i4,$200X30=15 15
nination of Final Ranking. At the conclusion of the' il
each evaluation committee member's scoies bv the Deoai
1 scoring, Step 2
of Sby the D€parlment
ring, Step 2 Points will be
Management. Step 1 and
2 scores will be converted to rankings in accordance witfr the eiimple below:
ste
PsiEtS 82 76 80
;S.I9.F?
$P.s166,:j.22 15 12
.::::ryffiT6tal''-104 91 92
ijIj.;i ,.di-::=.Reak 3 :,.:;1 2,'.i$
ilffiii
:.ei#rr*ittee
. .Member I
*r.,,/rwjx$\ Step 1
Yliii\$iFoints 79 85 72
\i,S-.,fap z
F.hlrife 22 15 12
'f i*!tyi,?j!101 100 B4
i Rafif('l c 3
iS iil::::::::::::::,:,:l'jl ,:.,Com=.*=.i.ftee
::, ..::rMemb.€r::2:r
Step 1
Points 80 74 66
=' . Step2:.:11 Points 22 15 12
Total 102 89 78
i;,l l:r:i: i
7i]Reflk .+ft:
.L:.t:l1t!i.r :: !:::r- a:i:.::a:::.:::: rl :,: : z 3
* Final Ranking is presented to the City Manager for further due diligence and
recommendation to the City Commission. Final Ranking does not constitute
an award recommendation until such time as the City Manager has made his
recommendation to the City Commission, which may be different than final
ranking results.
RFP 20142761R Auditing Services
'I (
85
,D€MIAMIBEACH
7. Award of Contract. lt is anticipated that the Audit Committee (in accordance with Florida Statute 218.391) will
review these proposals and recommend a qualified accounting firm to the City Manager who will make a
recommendation to the City Commission. The City Commission will select the accounting firm to undertake the
engagement and authorize the City Manager or his desigree, to negotiate with the selected firm or firms for the
engagement.
RFP 201 4-276-LRAuditing Services
t6
86
APPENDIX A
g &A$AMI mff&ffi$s
P ro p o s o l C e rt i tl*--'-= o n,
R e q u ire m e dts*fti d o VT1
:1S.tt!:1'1,
RFP 20
FOR AUDITING SER\/ICES TO CITY'S BASIC FINANCIAT
auestion,El0ire &=,
STATEMENTS rNG,tUDEp rN TFI,H Cttff,,{s COEPREHENSIVE ANNUAT-;. * ,\r - ---:-
FTNANCTAT REPORT (CAFR1, reOrRAr GRnNr PROGRAMS AND STATE
PROJECTS._ (OMB A-I33 SINGtt AUDTT), AND THE FINANCIAT
STATEMENTS OF THE MrAMr BEACH REDEVETOPMENT AGENCY (RDA),
THE pARrcruo tEJvts'FUND (psr),'fHr MtArylt BEACH vtstroR AND
co.N==v,u$.D!JlpN AurffoRlrY (vcAliFHE MIAMI BEACH CONVENTION
GE|!TER; pr# $CKrE+rraSON THEATER OF THE PERFOR t^lNG ARTS,
THE BUIIDINQiiBJTTER,COrvlMUNtTtES BOND PROGRAM (BBC), THE
CfiILDREN'S TR[*9T GFANT PROGRAM (CT), AND THE SAFE!P
NII,GT{BORHOOD"PARKS AND BOND PROGRAM (SNp}.
t::::: , r v'v
"=-.,.i* ,.rlllH$ DEPARTMENT OF PROCUREMENT MANAGEMENT'"'''',,,,,=
-#. f '1700 Convention Center Drive'=;","tt:; Miomi Beoch, Florido 33139
.,?);l "
Rl-P 20 l4-2/6-LR Auditing Services 17
87
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, respohsibility 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.
Solicitation No:
2014-176-SW
Solicitation Title:
AUDITING SERVICES
Procurement Contact:
Steven Williams
Tel:
305-673-7000, x 6650
Email:
Stevenwilliams@miamibeachfl .oov
1. General Proposer lnformation.
No of Yeas in Business No of Years in Business Locally: I No. of Employees
I
oTHER NAME(S) PROPOSER HAS OPERATED UNDER tN THE LAST tOS**R:$..'l
FIRM PRI[/ARY ADDRESS (HEADQUARTERS):
CITY:
STATE:ZIP CODE:
TELEPHONE NO.:
TOLL FREE NO.:
FAX NO.:
FIRM LOCAL ADDRESS|
CITY:
STATE:ZIP CODE:
PRTMARY ACCOUNT EEPRESENTATIy=E F,!9R THrS ENGAGEMENT:
AC€OUNT REP TELEPHONE NO,:
ACCOUNT REP TOLL FREE NQ.:
ACCOUNT REP EMAIL:
FEDERAL TAX IDENTIFICATION NG:::
The City reserves the right to seek additional information from Proposer or other source(s), including but not limited to: any flrm 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 conkact requirements.
RFP 2014-276-lR Auditing Services IB
88
Miami Beach Based (Local) Vendor. ls Proposer claiming Miami Beach based firm status?f--l ves [---l iro
SUBMITTAL REQUIREMENT: Proposers claiming Miami Beach vendor status shall submit a Business Tax Receipt issued
by the City of Miami Beach and the proof of residency requirement, as required pursuant to ordinance 2011-3747, as
amended, to demonstrate that the Proposer is a Miami Beach Based Vendor.
Veteran Owned Business. ls Proposer claiming a veteran owned business status?f--l vrs f__l tto
SUBMITTAL REQUIREMENT: Proposers claiming veteran owned business status shallsubmit a documentation proving that
firm is certified as a veteran-owned business or a service-disabled veteran owned buslneSs by the State of Florida or United
States federal government, as required pursuant to ordinance 2011-3748, as a1,..,9..,.-] ,
Conflict Of lnterest, All Proposers must disclose, in their Proposal, the na 'o y omcer, 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, eithei directly or indirectly, an interest of ten (10%)
percent or more in the Proposer entity or any of its affiliates. _,, E....
SUBMITTAL REQUIREMENT: Proposers must disclose the'name(s) of any officer, director, ,g.nt, or. immediate family
member (spouse, parent, sibling, and child) who is aiso an employee of the City of Miami Beach.'' posers must also
disclose the name of any City employee who owns, either directly or indirectly, an interest of ten (10%) pe?cent or more in the
Proposer entity or any of its affiliates
References & Past Performance. Proposershall submit at least three (3)references for whom the Proposer has completed
work similar in size and nature as the work iCferenced in solicitation.
SUBMITTAL REQUIREMENT: For each referene; submitted, the following informatron is required: 1) Firm Name, 2) Contact
lndividual Name & fifle, 3) Address, 4) Telephone, 5) Contact's Emall and_6) Narrative on Scope of Services Provided.
Suspension, Debarment or Contract Cancellati6n. Has Proposer evei hen'debarred, suspended or other legal violation,
or had a contract cancefiedflqtnon+erformallg5ny public sector agency?
SUBMITTAL REQUIREMENT: lf answer to above is "YES,'Proposer shall submit a statement detailing the reasons that led
to action(s).
r .: .,=
Litigation History Proposer shall submit a statement of any litigation or regulatory action that has been filed against your
firm(s)in thelastfive years. lf an action has been filed, state and describe the litigation or regulatory action filed, and identify
the court or agentil before which the action was instituted, the applicable case or file number, and the status or disposition
for such reported action. lf no litigation or regulatory action has been filed against your firm(s), provide a statement to that
effect lf "No" litigation or. regulatory action has been filed against your firm(s), please provide a statement to that effect.
Tru],-lful and complete answers to this question may not necessarily disqualify a firm from consideration but will be a factor in
th*lection process. Untruthful, misleading or false answers to this question shall result in the disqualiflcation of the firm for
this project.
SUBMITTAE,REQUIREMENT; Proposer shall submit history of litigation or regulatory action filed against proposer, or any
proposer teamrmQmberfirm, in the past 5 years. lf Proposer has no litigation history or regulatory action in the past 5 years,
submit a statement accordingly.
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
RFP 2014-276-LR Auditing Services t9
89
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.
Code of Business Ethics. Pursuant to City Resolution N0.2000-23879, 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 Department of Procurement
Management with its proposallresponse 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. tn 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/procuremenU..;;S,'ft1
10.
Living Wage. Pursuant to Section 2-408 of the Miami Beach City Cod€s same'may be amended from time to time,
Proposers shall be required to pay all employees who provide services pursuant to this Agreemeni, the hourly living wage
rates listed below:. Commencing with City fiscal year 2012-13 (October 1,2012), the hourly living rate witt be $1 '1.28/hr with
health benefits, and $12 92/hr without benefits.
The living wage rate and health care benefits rate may, by Resolution of the City Commission be indexed annually for
inflation using the Consumer Price lndex for all Urban Consumers (CP|-U) Miami/Ft. Lauderdale, issued by the U.S.
Department of Labor's Bureau of Labor Statistics. Notwithstanding the preceding, no annual index shall exceed three
percent (3%). The City may also, by resolution, elect not to index the living wage rate in any particular year, if it determines it
wouldnotbefiscallysoundtoimplementSaT,e,....l.aparticularyear),
Proposers' failure to comply with this proviston shall be4emed a material breach under this proposal, under which the City
may, at its sole option, immediately deem sai$ Ploposejas non-responsive, and may further subject Proposer to additional
penalties and fines, as provided in the City's Living WagjiJ Ordinance, as amended. Further information on the Living Wage
requirementisavailableatwww.miamibeachfl.govlprocurement/, i
SUBMTTTAL REQUIREMENT: No additionat suOmftat ir r*quii.O Ay ,irtr" of executing this affidavit document, Proposer
agrees to the living wage requirement.
Equal Benefits for Employees with Spouses and Emptoyees 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 Benefiil ioi Oomestic Partners Ordinance 2005-3494 requires certain
contraetors dolng busineSs with the City of Miami Beach, who are awarded a contract pursuant to competitive proposals, to
pravi EQual'Benefits" to their employees with domestic partners, as they provide to employees with spouses. The
Ordinance applie$ all employees of a Contractor who work within the City limits of the City of Miami Beach, Florida; and
the Contractor's emp[oyees located in the United States, but outside of the City of Miami Beach limits, who are directly
performing work on the contact within the City of Miami Beach.
A"Joes your company provrOe orfficcess to any bflg\to employees with spouses or to spouses of employees?
I IYES
B. Does your company @ide or offer access to any benefits to employees with (same or opposite sex) domestic
partner$*ortt1..,,
...l
n"Hll?;*' [-r r'ro
C. Please check a nefits that apply to your answers above and list in the "othel' 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.
RFP 20 I 4-?7 6 LR Auditing Services 20
90
11
lf Proposer cannot offer a benefit to domestic partners because of reasons outside your conkol, (e.9., 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 www.miamibeachfl.gov/procuremenU.
Public Entity Crimes. Section 257.133(2)(a), Florida Statutes, as cu*ently enacted or as amended from time to time, states
that a person or affiliate who has been placed on the convicted vendoi 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 ieal property to a public entity; may not be awarded or perform
work as a contractor, supplier, subcontractor, or consultani under a contract'with any public entity; and may not transact
business with any public entity in excess of the threshold amounf provided in s 287 .017 for CATEGORY TWO for a period of
36 months following the date of being placed..gqthe convicted vendor l[sl. '
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 certifles it has not been placed on convicted vendor
list.
Acknowledgement of Aadel-Um.Jfter issuance of solicitation, the City may release one or more addendum to the
solicitation which may $rovide additional information to Proposers or alter solicitation requirements. The City will strive to
reach every Proposer hlVing received solicitation through the City's e-procurement system, PublicPurchase.com. However,
Proposers are solely responsible for aS$uiing they have received any and all addendum issued pursuant to solicitation. This
Acknowledgemijntq{Addendum section certifies that the Proposer has received all addendum released by the City pursuant
BENEFIT Firm Provides for
Employees with
Soouses
Firm Provides for
Employees with
Domestic Partners
Firm does not
Provide Benefit
Health
Sick Leave
Family Medical Leave
Bereavement Leave
lniti,al to Confirm
Receinf:
lnitial to C0 rfm
Receiot
lnitial to Confirm
Receint
Addendumj Addendum 6 Addendum '11
Addendum=2 Addendum 7 Addendum 12
Addendum 3 Addendum 8 Addendum 13
Addendum 4 Addendum 9 Addendum 14
Addendum 5 Addendum 10 Addendum 15
lf additional confirmation oJ.addendum is required, submit under separate cover.
12
to this solicitation Failsle to .b,r.g.1.n*i;fflftfiffol3!... *.ipt of all addendum may result in proposal disqualification.
. i ti!1 lllli' . -....-
2lRFP 2014-276-lR Auditing Services
91
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.
ln 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. ln its sole discretion, the
City may determine the qualifications and acceptability of any party or parties submitting Proposals iG response to this solicitation.
Following submission of a Bid or Proposal, the applicant agrees to deliver such further detailF,=fdformation 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 prospectivCr.Fl'oposers':tlt.i$ the responsibility of the recipient
to assure itself that information contained herein is accurate and complete.::,The City does not pioVi,gany assurances as to the
accuracy of any information in this solicitation. ...:i
Any reliance on these contents, or on any permitted communications with Oity officials, shall be at the recipients own risk. Proposers
should rely exclusively on their own investigations, interpretations, and.analyses. The solicitation is being proVi@"$$y the City without
any warranty or representation, express or implied, as to its content, its accuracy, or its completeness. No warranty or iepresentation is
made by the City or its agents that any Proposal conforming to these requirements wil[!! selected for consideration, negotiation, or
approval.
The City shall have no obligation or liability with respecl tolhis 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 Disdaimer, and aqrees to be bound by the terms hereof. Any Proposals submitted
to the City pursuant to this solicitation are submitted at the T! risk and rTryTl!,',,, of the party submifting such Proposal.
This solicitation is made subject to correction of errors, ornisions, or_-w-i*rdi4.$.4.!$m the'market without notice. lnformation is for
guidance only, and does not constitute all 11V part of an a@e..f
The City and all Proposers will be bound only as, if and when a Propgial (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 resultantliabjlity to the City. !u-\=
The City is governed by the Government-in-the-Sunshine Law, anO itl Proposals and supporting documents shall be subject to
disclosure as=f=e=d[.t.ltre4,byruch law: All Proposals shall be submitted in sealed proposal form and shall remain confidential to the extent
permitted. itffia,Stat@, until the date and time selected for opening the responses. At that time, all documents received by the
City shallbecome public records.
Profi$=seicare expected to make all disclosures and declarations as requested in this solicitation, By submission of a Proposal, the
PropOSei=aeknowledges and agrees*{rat,the City has the right to make any inquiry or investigation it deems appropriate to substantiate
or suppldffil,information contained in the Proposal, and authorizes the release to the City of any and all information sought in such
inquiry or iritestigation. Each Proposer certifies that the information contained in the Proposal is true, accurate and complete, to the
best of its knowleieg.' rmation, an($Uffer
Notwithstanding thd:f tgoing or ?nfi$irr$ contained in the solicitation, all Proposers agree that in the event of a final unappealable
judgment by a court of;e.$=$pr.9!=-$iUi,,is..diction which imposes on the City any liability arising out of this solicitation, or any response
thereto, or any action or'iffi0lio by the City with respect thereto, such liability shall be limited to $10,000.00 as agreed-upon and
liquidated damages. The prevtous sentence, however, shall not be conshued to circumvent any of the other provisions of this
Disclosure and Disclaimer which imposes no liability on the City.
ln 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.
RFP 2014-276-LR Auditing Services 22
92
I hereby certify that l, as an authorized agent of the Proposer, am submitting the following information as my firm's
proposal; Proposer agrees to complete and unconditional acceptance of the terms and conditions of this document,
inclusive of this solicitation, all attachments, exhibits and appendices and the contents of any Addenda released hereto,
and the Disclosure and Disclaimer Statement; Proposer agrees to be bound to any and all specifications, terms and
conditions contained in the solicitation, and any released Addenda and understand that the following are requirements
of this solicitation and failure to comply will result in disqualification of proposal submitted; Proposer has not divulged,
discussed, or compared the proposal with other Proposers and has not colluded with any other Proposer or party to any
other proposal; Proposer acknowledges that all information contained herein is part of the public domain as defined by
the State of Florida Sunshine and Public Records Laws; all responses, data and information contained in this proposal,
inclusive of the Proposal Certification, Questionnaire and Requirements Affidavit are true and accurate.
Name of Propose/s Authorized Representative:Title of Prop-o*eis A6fiorized RepresenEEie;
': l
Signature of Proposeis Authorized Representative:
State of on this
-day
of
-,
2o-, PersonallY
appeared before me who
County of ) stated that (s)he is the
, a corporation, and that the instrument was signed in behalf of
the said corporation by authority of its board of directors and acknowledged said
instrument to be its voluntary act and deed. Before me:
Notary Public for the State of Florida
My Commission Expires:
of
RFP 2014-276-LR Auditing Services IJ
93
APPENDIX B
g nA$A&AI mffi&Cw
"No Propos#" Form
RFP 201G,276-LR ,,,,-
FOR AUDITING SERVICES TO EXAMINE THE CITY'S BASIC FINANCIAI
STATEMENTS rNcruDED rN THE cry,s coMFnrHENsrvE ANNUAT
FINANC|AI REPORT (CAFRI, FEDJRAT G NT,pROGRAMS AND STATE
PROJECTS (OMB A- 1 33 SINOIE AUDIT);,I' D THE FINANCIAI
STATEMENTS OF THE MrArylr BEACH F,,EqEVETOF T AGENCY (RDA),
THE PARKING SYSTEMS FUND (PSF), THE M|AMI BEACH VIS|TOR AND
CONVENTION AffiifQBlTY (VCA), THE MIAMI:"BEACH CONVENTION
CENTER, THE JACKTE er-EAsoN rirrarrn oF THE pERFoRMING ARTS,
THE BUTLDJ=-!!1=- BETTER rffi,Pi MUNITIES BOND PROGRAM (BBC), THE
CHITDREN',S"4RUST GRANT PROG,RA'VI (CT}, AND THE SAFE
NEIGHBORHOOD PARKS,A.JrID BOND PROGRAM (SNP).
fr'--' =-,, :_=.,-
orpnnrMrNT oF PRoCUREMENT MANAGEMENT
i' t " 't-,- I r:,,,r........,:t t'ort3t3fl?;:::?: ffil::?i:;.\
RFP 2014-276-LR Auditing Services 4.4L1
94
WE HAVE ELEGTED NOT TO SUBMIT A PROPOSAL AT THIS TIME FOR
REASON(S) CHECKED AND/OR TNDTCATED BELOW:
_ Workload does not allow us to proposal
_lnsufficient time to respond .l
_ Specifications unclear or too restrictive
_ Unable to meet specifications
_Unable to meet service requirements
:
-Unable
to meet insurance requiremehts
_Do not offer this producVservice i,;
-OTHER.
(Please specify)
lr'
We do _.do not _ waff to be reta,f,Ei on your mailing list for future proposals
Legal Company Name:
,&, .l'i'Nl.€&: Failure to rd ond, either by submitting a proposal or this completed form,,rr lr?;l* in
.1$lifitompanv
beins removed from our vendors list.
PLEASE RETURN TO:
CITY OF MIAMI'tsEACH
DEPT. OF PROCUREMENT MANAGEMENT
ATTN: Lourdes Rodriguez
PROPOSAL#2014.276.LR
1700 Convention Center Drive
MIAMI BEACH, FL 33139
RFP 2014-276lR Auditing Services
95
APPENDIX C
g MxAn'A$mffi&ilh'fi
Minimum Requiieftents
:i
& Speciftotions
RFP 2OT4.27J.I.R =
FOR AUDITTNG SERVTCES TO'.EXAMINE TI{E4TY',S BAS|C FtNANCtAt
STATEMENTS INGLUD"E.D IN THE CITY'S COfiIP|REHENSIVE ANNUAL
FTNANCIAL REPOR.T (CAFR), FEDERAL GRANT PROGRAMS AND STATE
pRoJEcrs ===1OMB a-t g$ srxcir AUDrr), AND THE FTNANcTAL
STATEMEI?Eor rur mnlvu sracH hrorvrlopMENT AGENcy (RDA),
THE nARTNG svsrrMg FUN_PLpFF), THE MrArylr BEAcH vrsrroR AND
coNvENTroN luruoitrv C]bAt, rt+t MrAMr BEAcH coNvENTroN
crxrii) THE JAcrir ounsoN rriEArsn oF THE pERFoRMTNG ARTs,
THE BUTTDTNG-BETTER, COMTVIUNTTTES BOND PROGRAM (BBC), THE
CHILDREN'S TRUST GMNT PROGRAM (CT), AND THE SAFE
NEIGHBonxooD' panri"END BoND pRocRAM (sNp).
-"rfi;",;,j
DEPARTMENT OF PROCUREMENT MANAGEMENT
1700 Conveniion Center Drive
Miomi Beoch, Florido 33139
RFP 2014276-lR Audltlng Services 26
96
C1. Minimum Requirements. The Minimum Eligibility Requirements for this solicitation 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, The proposing firm and the proposed engagement partner has performed continuous certified public
accounting (CPA) services for government agencies for a minimum of ten (10) years. The ten (10) years
may be a combination of years of service provided to different agencies. For each experience proposer must
submit as evidence: agency name, agency contact, contact telephone, email and years(s) of experience for
verification pu rposes.
b. The proposing firm and proposed engagement partner must have experiehce auditing three (3) or more
similar government agencies, specifically as to size, services providedLlnd the required reporting. For each
experience proposer must submit as evidence: agency name, agency contact, contact telephone, email and
years(s) of experience for verification purposes, .:,: = .::,::.:= ,c. The proposing firm and proposed manager must have#perience auditifi$.,three (3) or more similar
government agencies, specifically as to size, services provided and the required reporting. For each
experience proposer must submit as evidence: age-Esy e, agency contact, contact telephone, email and
years(s)ofexperienceforverificationpurposes.
d. The proposing firm and proposed senior auditor mu-st.have exp-e-*dii auditing three (3) or more similar
government agencies, specifically as to size, services,provided and the required reporting. For each
experience proposer must submit as evidence: agency nBhre, a$ency contact, contact telephone, email and
years(s) of experience for verification purposes, = ,lil,1iil=
":tl ir,t:
C2. Statement of Work Required, The City of Miami Beitfr (tne Citfi\$tSouired to have an annual audit in
accordance with Florida Statutes 218.39 performedon the Ci[y-,,jp Comprehen$iteAnnual Financial Report (CAFR).
Other audits are required to be.rpg.d.0rmei in accordance with the U:S. Office of Management and Budget (OMB)
Circulars, Bonded Debt Coveffiis, Performance Managemeht and/ or Grant Agreements. Each audit herein must
Pursuant to the abovJtq*=lf...e .nts, tnel|$Jty.!p.required to procure auditing services to examine the City's Basic
Financial Statements includ$lp .}lhffiitli's Cornprehensive Annual Financial Report (CAFR), Federal grant
programs anf,..$te projects":(OMB,., 133 SinglE''fittdltli'l.::.?nd/or the financial statements of the Miami Beach
Redeveloome@genty's (RDA), thq,Parking Systems Fund's (PSF), the Miami Beach Visitor and Convention
Authodty"$'(VCA), the Miami'Beach tion Center(MBCC), as managed by Global Spectrunl(GS), the Safe
Neighb@od Parks and Bond ProSranf.S$@J, Children's Trust (CT) and Building Better Communities (BBC),
C3. Specifications/Scope of Work. There are ten (10) services which are required as part of this request. All
services must be included in the,prop6sal in order for it to be considered, The scope of services are as follows:
1, CAFR - The,auditor wi repare and issue an auditor's opinion and conduct an audit of the City's CAFR in
accordance with sene'ially Accepted Auditing Standards (GAAS) and the standards applicable to financial
audits contained in Government Auditing Sfandards, issued by the Controller General of the United States.
The examination must be made in accordance with the guidelines prepared by the Governmental Finance
Officers Association (GFOA) in order for the City to apply for the Certificate of Achievement for Excellence in
Financial Reporting. On an annual basis, the City will prepare the CAFR for auditing. The auditors will
provide guidance with the implementation of Governmental Accounting Standard Board (GASB) statements
as necessary,
RFP 2014-276-LR Auditing Services 27
97
3.
4.
The audit firm shall issue an audit opinion to the City no later than 180 days following the fiscal year end.
OMB A-133 Single Audits - The auditor must perform an audit in accordance with auditing standards
generally accepted in the United States of America; the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular
A-133, Audits of Sfates, Local Governments, and Non-Profit Organizations. The auditor must issue an
lndependent Auditors' Report on lnternal Control over Financial Reporting and on Compliance, lndependent
Auditors' Report on Compliance and lnternal Control over Compliance =A€ .icable to Each Major Federal
Program and State Project, and Schedule of Findings and Questioned Cests. The City will prepare the
Schedule of Expenditure of FederalAwards and State Financial O.tir
The audit firm shall issue the single audit report and data colle@r%,riffiIh0ity no later than 180 days
following the fiscal year end, : ;?.-
Management Letter in Accordance with the Rules,of the Auditor General of thdffitg of Florida - The
auditor firm shall issue a management letter to the .GO no later than 180 days followin$ffte,fi.scal year end.
RDA - The City issues stand-alone basic financial statements f he RDA, a blended component unit of the
City, The auditor will prepare and issue.,an audito/s opinionadfunduct an audit of the RDA basic financial
statements in accordance with Gene@ Appepted Auditing Standards (GAAS) and the standards applicable
to financial audits contained in Govemmehfl *4fg Sfanda6 issued by the Controller General of the
United States." '.-'. ''j7
u.us-i* i,,, -The financial statementsSotnotes and sch6&leg aid tb bd,ipre$.ared by the auditor. The audit firm shall
issue the RDA basic financial stat€ments to t n0 later than 180 days following the fiscal year end,
PSF- The City iss0Cs stand-alone.financial stateG ts for the PSF, a major enterprise fund of the City. The
auditor will prepare and issue an agditorls opinioffind conduct an audit of the PSF financial statements in
accordance with Gen$iplly {ccepted Audlting Standards (GAAS) and the standards applicable to financial
audits s€xteiEled in GoiVernment Auditing Sfandaids, issued by the Controller General of the United States.
T,he'financial sta'ldHdg, foOtnotes and schedules are to be prepared by the auditor. The audit firm shall
iii e the PSF basic fingngal statements to the City no later than 150 days following the fiscal year end.
VC .The City issues stahd-alone basic financial slatements for the VCA, a discretely presented component
unit of{$$ity. The auditor will prepare and issue an auditor's opinion and conduct an audit of the VCA
financial. 'tements in accordance with Generally Accepted Auditing Standards (GAAS) and the standards
applicable tdfinEnciqleudits contained in Government Auditing Sfandards, issued by the Controller General
of the United States.
5.
6.
The financial statements, footnotes and schedules are to be prepared by the auditor. The audit firm shall
issue the VCA basic financial statements to the City no later than 90 days following the fiscal year end.
7. GS- The City issues special purpose flnancial statements for assets, liabilities, revenues, and expenses of
the Miami Beach Convention Center and Jackie Gleason Theater of the Performing Arts, as managed by
GS. The auditor will prepare and issue an auditor's opinion and conduct an audit of the GS assets,
RFP 2014-276'LR Auditing Services 2B
98
L
10
liabilities, revenues and expenses in accordance with Generally Accepted Auditing Standards (GAAS) and
the standards applicable to financial audits contained in Government Auditing Sfandards, issued by the
Controller General of the United States.
The financial statements, footnotes and schedules are to be prepared by the auditor. The audit firm shall
issue the SMG special purpose financial statements to the City no later than 90 days following the fiscal year
end.
SNP- The SNP governing Miami-Dade County ordinance N0.96-115 requires that an annual independent
audit of all bond funds be conducted. The auditor will conduct an. it in compliance with the grant
agreement, SNP ordinance No. 96-115, applicable resolution and_th-e SNP-Administrative Rules.
The audit report, notes and schedules are to be prepared by the aUditor. The audit firm shall issue the SNB
to the City no later than 90 days following the fiscal year end. .,.,,-
CT - The City receives funds from the Children's Trust Fund Program and the CnitJien's Trust requires an
audit irr accordance with the Chiidren's Trust Contractual Agreements, AU-C 935 and Statement on Auditing
Standards No. 117.
The audit report, notes and schedules are to be prepared by the auditor. The audit firm shall issue the CT to
the City no later than 90 days following the fiscal year end.
BBC - The City receives funds from Miami-Dade County for the Building Better Communities Bond Project
and the Building Better Communities Bond Project requires an audit in accordance with Miami-Dade County
Ordinance 05-47, aOOlicabl; resolutions, and Building Better Communities Administration Rule.
The audit report, notes and schedules are to be prepared by the auditor. The audit firm shall issue the SNB
to the City no later than 90 days foliowing the fiscal year end.
Other:
ln the event that, during the Term of the A$reemert, the City, in its sole discretion and judgment, determines
that there* a need for additional services not contemplated within the Agreement, such services will be
performed at the hourly billisg'rates set forth in the agreement.
RFP 20 14'2761R Auditing Services 29
99
APPENDIX D
g MIAfu\I&ffiACN
Speciol Cdfl ditions
RFP 2OI 4-276-LR I
FOR AUDITING SERVICES TO EXAMINE.THE TY BASIC FINANCIAT
STATEMENTS INGTUD.TD IN THE.. CITY'S COMPREHENSIVE ANNUAL
FTNANCTAT REPORT (CAFR), FEDERAT GRANT PROGRAMS AND STATE
pRoJEcrs ,.@B a-t ge srNcri AUDrr), AND THE FINANGTAL
STATEME NTS4F TH E M_IAfvl! B EAC H',RE D EVE TOPME NT AGE NCY ( RDA),
THE pARrcNEvsrEms."F..:,lr-l!!;(psF), rHr MrAMr BEAcH vrsrroR AND
coNv,F,,, TroN-AurHbnirv ff6Ai; Tr{E MrAl/lr BEAcH coNvENTroN
CINTTR, THE JAcKE ouasoN rxrArrn oF THE PERFoRmING ARTS,
iTl{E BUIIDING BETTER'(OrvlrYlUNlTlES BOND PROGRAM (BBC}, THE
cHl[DREN',S TRUST GFANT pp96f,AM (CT], AND THE SAFE
NEIGHBORHOOD P'ARKS'*ND BOND PROGRAM (SNP}.
:::l
DEPARTMENT OF PROCUREMENT MANAGEMENT
1700 Convention Center Drlve
Miomi Beoch, Florido 33.l39
RFP 2014276-LR Auditing Services 30
100
1. TERM OF CONTRACT. The contract shall commence upon the date of notice of award and
shall be effective for a period of five (5) years.
2. OPTIONS TO RENEW. The City, through its City Manager, will have the option to extend for
one (1) additional five (5) years period.
3. PRICES SHALL BE FIXED AND FIRM: All prices quoted in the awardee's bid submittal shall
remain firm and fixed, unless amended in writing by the City.
.i,i
1.10,1 COST ESCALATION. Prices must be held tim eunn$il',^. ,n,,,., term of the
agreement. During the renewal term, the City may conSiderpLices increases not to
increase the applicable Bureau of Labor Statistics (www.bls.gotl CPl-U index or 3%,
whichever is less. The City may also consider increases based on mandated Living Wage
increases. ln considering cost escalation due to Living Wage increases, the City will only
consider the direct costs related to Living Wage increases, exclusive of overhead, profit or
any other related cost. ,:::::::: =
a) The audit firm(s) shall be licensed to practice iil'the State of Florida upon award of
contract.
5. TRAINING. The City desires to ri*bintaii'rnd i*prow the level of training of its personnel
assigned to the internal audit function and in accounting positions. The proposal should indicate if
the firm conducts any trainjng for its employdes and if Citi personnelcould attend such training"
RFP 2014-276-lR Audlting Services alJI
101
APPENDIX E
g M\iAi't'\iffiffi&cii
iitr' ^l.\. ,,
":i::::t: i tl
.\..,ii
Cost PropffiohEor#
.W,,
RFP 20r 4-276-LR
i$n$-*.,rr*
"rtlllll
FOR AUDITING SERV.ICES TO EXAMINE TT{E CITY'S BASIC FINANCIAT
REDEVETOPMENT AGENCY (RDA),
THE PARKING "{P.*f} THE MIAMI BEACH VISITOR AND
CoNVENTION. AUT.,.+l9RlrY (VCA)ilnr MnMl BEACH CONVENTION
$NTER, THE.JffKIH..##.1!:ASON THEATER OF THE PERFORI\AING ARTS,
THE sultorhtG" BETTER" C9;vrrvtuNtTtEs BoND PRoGRAM (BBC), THE
GtIl[DREN',S TRUST GR*NT PROGRAM (CT), AND THE SAFE
NEIGHBORHOOD PARKS AND BOND PROGRAn (SNP).
DEPARTMENT OF PROCUREMENT MANAGEMENT,l700 Convention Cenier Drive
Miomi Beoch, Florido 33139
RFP 2014-2761R Auditing Services
102
APPENDIX A
PROPOSAL TENDER FORM
Proposer affirms that the prices stated on the proposal price form below represents the entire cost of the items in full
accordance with the requirements of this RFP, inclusive of its terms, conditions, specifications and other requirements
stated herein, and that no claim will be made on account of any increase in wage scales, material prices, delivery
delays, taxes, insurance, cost indexes or any other unless a cost escalation provision is allowed herein and has been
exercised by the City Manager in advance. The Cost Proposal Form (Section 5) shatl be completed mechanically or, if
manually, in ink. Proposal Tender Forms (Section 5) completed in pencil shall be deemed non-responsive. All
corrections on the ProposalTender Form (Section 5) shall be initialed.
GROUP l. Auditing Services - Prices submitted in proposal pSckage are to be held for the five (5) year
contract period. r
RFP 2014-276-LR Auditing Services
103
GROUP l!. Additional Services
The City reserves the right to negotiate rates for additional services.
,'
liqtfl;,,
=
:1',:: :lll=
,4:).1t.::::::::::1
i, , ::::
=,
1:
t;:
RFP 2014'276lR Auditing Services 34
104
APPENDIX F
I nsuro nce Requifements
!.::'.
RFP 20r 4-27
FOR AUDITING SERVICES TO;.EXAMINE
:.:lf -rrriiY
,S BASIC FINANCIAT
1700 Convention Center Drive
Miomi Beoch, Florido 33.l39
RFP 2014-276-LR Auditing Services 35
105
ijr,F" {ifl\$"*.N s*$
$i1\f\''1 i&**"*.\\!q"-""-w{ ,x.*\,{ \i \ I S\\-- "{,-S.S $---Nl.f \d Y ltfu*sN*s \k#$ $
PROFESSIONAL SERVICES INSURANCE REQUIREMENTS
The provider shall furnish to the Human Resources Department, Risk Management Division, City of
Miami Beach, 1700 Convention Center Drive,3'd Floor, Miami Beach, Florida 33139, Certificate(s) of
lnsurance which indicate that insurance coverage has been obtained which meets the requirements as
outlined below:
A. Worker's Compensation and Employer's Liability lnsurance 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 and $2,000,000 in the aggregate, 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 lnsurance in an amount hot,less than $1,000,000 with the deductible
per claim, if any, not to exceed 10% of the limit of liability.
The insurance coverage above must include a waiver of suOi-gaiion 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 m-,st be rated no less than "8" as to management, and no less than "Class
V" as to financiaistrength, by the latest edition of Best's lnsurance Guide, published by
A.M. Best Company, Oldwick, New Jersey, or its equivalent, subject to the approval of the
City Risk Management Division;
:OF
The company must hold avalid Florida Certificate of Authority as shown in the latest "List
of All lnsurance Companies Authorized or Approved to Do Business in Florida" issued by
the State of Florida Department of lnsurance 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.
': :l
CERTIFICATE HOLDER MUST READ:
CITY OF MIAMI BEACH
f 7OO CONVENTION CENTER DRIVE
3'd FLOOR
MIAMI BEACH, FL 33139
Compliance with the foregoing requirements shall not relieve the vendor of his liability and obligation
under this section or under any other section of this agreement.
rh \,n,, !/ Itql
36RFP 2014276lR Auditlng Services
106