C2A-Issue RFQ Audit Services For Resort Taxes And Other Internal AuditsCOMMISSION ITEM SUMMARY
lntended Outcome Su
Supporting Data (Surveys, Environmental Scan, etc.): N/A
Condensed Title:
REQUEST APPROVAL TO ISSUE REQUEST FOR QUALIFTCATTONS (RFO) 2015-043-YG
FOR AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS.
Item Summary/Recommendation :
BACKGROUND
The City of Miami Beach charges a resort tax of on revenues generated by the sale of rooms
and on revenues from food and beverages earned within the City. Businesses are required to
register with the City to collect and remit taxes. The Audit Department conducts routine
periodic audits of the businesses within the City required to pay resort taxes. ln addition, the
City Administration may determine a need to audit a particular area whereby the lnternal Audit
Division does not have the resources to audit at a particular time. ln the past, the
Administration has sought outside assistance from qualified firms to accomplish these
assignments.
CITY MANAGER'S RECOMMENDATION
To seek proposals and statements of qualifications from interested parties, the City Manager
recommends that the Mayor and City Commission of the City of Miami Beach, Florida, approve
the issuance of RFQ 2015-043-YG, entitled Audit Services for Resort Taxes and Other lnternal
Audits.
Adviso Board Recommendation:
Financial lnformation :
Source orFunds:ltll
@ 2
Total
Financ-ial lmpact Summary: The annual cost of audit services is subject to funds availability
aporoved throuqh the Citv's budoetinq process.
n
Deohrtment Director Assistant C iX illanaqer city Md raqer
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- SUMMARY.doc
AGENDA ITEM
DATS
N/A
Clerk's Office islative Track
Alex Denis, Director Ext # 6641
W MIAMIBTACH 21
g MIAMIBEACH
City of Miomi Beoch, lZ00 Convention Center Drive, Miomi Beoch, Florido 33I 39, www.miomibeochfl.gov
COMMISSION MEMORANDUM
To: Mayor Philip Levine and Members
FROM: Jimmy L. Morales, City Manager
DATE: December 17,2014
SUBJECT: REQUEST APPROVAL TO ISSU
the City
QUEST FOR QUALIFICATIONS (RFO)
2015.043.YG FOR AUDIT SERVICES FOR RESORT TAXES AND OTHER
INTERNAL AUDITS.
ADMINISTRATION RECOMMEN DATION
Approve the issuance of the RFQ
BACKGROUND
The City of Miami Beach charges a resort tax of on revenues generated by the sale of rooms
and on revenues from food and beverages earned within the City. Businesses are required
to register with the City to collect and remit taxes. The Audit Department conducts routine
periodic audits of the businesses within the City required to pay resort taxes. ln addition, the
City Administration may determine a need to audit a particular area whereby the lnternal
Audit Division does not have the resources to audit at a particular time. ln the past, the
Administration has sought outside assistance from qualified firms to accomplish these
assignments.
CITY MANAGER'S RECOMMEN DATION
To seek proposals and statements of qualifications from interested parties, the City Manager
recommends that the Mayor and City Commission of the City of Miami Beach, Florida,
approve the issuance of RFQ 2015-043-YG, entitled Audit Services for Resort Taxes and
Other lnternalAudits.
JLM/JWAD/JS
T:\AGENDA90'14\December\Procurement\2015-043-YG lssuance forAudit Services - Memo.doc
ission
22
REQUEST FOR QUAL|F|CAT|ONS (RFa)
AUDIT SERVICES FOR RESORT TAXES AND OTHER INTERNAL AUDITS
20 r s-043-wc
RFQ ISSUANCE DATE:
PROPOSALS DUE:
ISSUED BY: WILLIAM GARVISO, CPPB
E A TAMTBEACH
WILIIAM GARVISO, PROCUREMENT COORDINATOR
PROC U REMENT DEPARTMENT
17OO Convention Center Drive, 3'd Floor, Miomi Beoch, FL 33,l 39
305.673.7OOO X6650 | www.miomibeochfl.gov
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TABLE OF CONTENTS
SOLICITATION SEGT!ONS:
0100 NoT uTrLrzED .........
O2OO INSTRUCTIONS TO PROPOSERS & GENERAL CONDITIONS
O3OO SUBMITTAL INSTRUCTIONS & FORMAT
O4OO PROPOSAL EVALUATION
APPENDICES:
APPENDIX A PROPOSAL CERTIFICATON, QUESTIONNAIRE AND AFFIDAVITS
APPENDIX B -NO PROPOSAL" FORM
APPENDIX C MINIMUM REQUIREMENTS & SPECIFICATIONS
APPENDIX D SPECIAL CONDITIONS
APPENDIX E SAMPLE CONTRACT
APPENDIX F INSURANCE REQUIREMENTS
APPENDIX G SAMPLE AUDIT PROGRAMS FOR RESORT TAX AUDITS
PAGE
N/A
RFa 2015-043-WG
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SECTION O2()O INSTRUCTIONS TO RESPONDENTS & GENERAL CONDITIONS
1. GENERAL. This Request for Qualifications (RFO) is issued by the City of Miami Beach, Florida (the "City"), as the
means for prospective Proposers to submit their qualifications, proposed scopes of work and cost proposals (the
"proposal") to the City for the City's consideration as an option in achieving the required scope of services and
requirements as noted herein. All documents released in connection with this solicitation, including all appendixes
and addenda, whether included herein or released under separate cover, comprise the solicitation, and are
complementary to one another and together establish the complete terms, conditions and obligations of the
Proposers and, subsequently, the successful Proposer(s) (the "contractor[s]") if this RFQ results in an award.
The City utilizes PublicPurchase (www.publicpurchase.com) for automatic notification of competitive solicitation
opportunities and document fulfillment, including the issuance of any addendum to this RFQ. Any prospective
Proposer who has received this RFQ by any means other than through PublicPurchase must register immediately
with PublicPurchase to assure it receives any addendum issued to this RFQ. Failure to receive an addendum
may result in disqualification of proposalsubmifted.
2. PURPOSE. Through this Request for Qualifications, the City of Miami Beach is seeking proposals from interested
qualified parties in order to establish a contract(s) for the provision of audits of resort taxes and other internal audits,
on an as needed basis, lnterested parties shall submit proposals for resort tax audits and/or for other internal audits.
lnterested parties may submit proposals for both categories; however, each category requires a separate and
distinct proposal. The process for this RFQ shall be as follows:. Proposals are solicited pursuant to the RFQ.o Responses are evaluated in accordance with the criteria established herein.. The City Manager shall make an award recommendation to the City Commission which may include more
than one (1) consultant recommended for each category.o The City Commission will make final approval of the selected consultant(s).. Any resulting Agreement will be based on the attached sample agreement. The City will negotiate final
scope and pricing with selected consultant(s).. The City may declare an impasse at any time with any selected consultant with whom terms, scope of
services or pricing cannot be mutually agreed upon.
For the purpose of this RFQ, the term "Propose/' is intended to define a firm or individual submitting a proposal
(statements of qualifications) to the City pursuant to this RFQ.
A The tentative schedule for this solicitation is as follows:
RFQ lssued
Pre-Proposal Meeting
Deadline for Receipt of Questions
Responses Due
Evaluation Committee Review
Proposer Presentations
Tentative Commission Approval Authorizing
Negotiations
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Contract Negotiations Following Commission Approval
4. PROCUREMENT CONTACT. Any questions or clarifications concerning this solicitation shall be submitted to the
Procurement Contact noted below:
Procurement Contact:
William Garviso
Additionally, the City Clerk is to be copied on all communications via email at: RafaelGranado@miamibeachfl.qov ;
or facsimile: 786-394-41 88.
The Bid title/number shall be referenced on all correspondence. All questions or requests for clarification must be
received no later than ten (10) calendar days prior to the date proposals are due as scheduled in Section 0200-3. All
responses to questions/clarifications will be sent to all prospective Proposers in the form of an addendum.
5. PRE-PROPOSAL MEETING 0R SITE VISIT(S). Only if deemed necessary by the City, a pre-proposal meeting or
site visit(s) may be scheduled.
A Pre-Proposalconference will be held as scheduled in Solicitation Timeline above at the following address:
City of Miami Beach
City Hall - 4ttt Floor
City Manager's Large Conference Room
1700 Convention Center Drive
Miami Beach, Florida 33139
Attendance (in person or via telephone) is encouraged and recommended as a source of information, but is not
mandatory. Proposers interested in participating in the Pre-Proposal Submission Meeting via telephone must follow
these steps:
(1) Dial the TELEPHONE NUMBER: 1- 888-270-9936 (Toll-free North America)
(2) Enter the MEETING NUMBER:1142644
Proposers who are interested in participating via telephone should send an e-mail to the contact person listed in this
RFQ expressing their intent to participate via telephone,
6. PRE-PROPOSAL INTERPRETATIONS. Oral information or responses to questions received by prospective
Proposers are not binding on the City and will be without legal effect, including any information received at pre-
submittal meeting or site visit(s). Only questions answered by written addenda will be binding and may supersede
terms noted in this solicitation. Addendum will be released through PublicPurchase.
7. CONE OF SILENCE. Pursuant to Section 2-486 of the City Code, all procurement solicitations once advertised
and until an award recommendation has been forwarded to the City Commission by the City Manager are under the
"Cone of Silence." The Cone of Silence ordinance is available at
http://library.municode.com/index,aspx?clientlD=13097&statelD=9&statename=Florida. Any communication or
inquiry in reference to this solicitation with any City employee or City official is strictly prohibited with the of exception
of communications with the Procurement Director, or his/her administrative staff responsible for administering the
procurement process for this solicitation providing said communication is limited to matters of process or procedure
regarding the solicitation. Communications regarding this solicitation are to be submitted in writing to the
Telephone:
305.673.7000 x6650
Email.
williamgarviso@miamibeachfl .gov
RFQ 2015-043-WG
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Procurement Contact named herein with a copy to the City Clerk at RafaelGranado@miamibeachfl.gov.
8. SPECIAL NOTICES. You are hereby advised that this solicitation is subject
ordinances/resolutions, which may be found on the City Of Miami
http ://web. miamibeachfl.qov/procu remenUscroll. aspx?id=235 1 0
. CONE 0F SILENCE.,...... PROTESTPROCEDURES,.........,....,..............,......,..,.,..,.........,.,.,
o DEBARMENT PROCEEDINGS
o LOBBYIST REGISTMTION AND DISCLOSURE OF FEES....
o CAMPAIGN CONTRIBUTIONS BY VENDORS
o CAMPAIGN CONTRIBUTIONS BY LOBBYISTS 0N PROCUREMENTISSUES.,........ CITYCODESECTION24SS
e REQUIREMENT FOR CITY CONTMCTORS T0 PROVIDE EQUAL
BENEFITS FOR DOMESTIC PARTNERS...... CITY CODE SECTION 2.373
o LIVING WAGE REQUIREMENT... . CITY CODE SECTIONS 2407 THROUGH2-410r tOCAt PREFERENCE FORMIAMI BEACH BASEIVENDORS,,,,,,, , elTY GODE SECTION 2 372
o PREFERENCE FOR FLORIDA SMALL BUSINESSES OWNED AND
CONTROLLED BY VETEMNS AND TO STATE-CERTIFIED SERVICE.
DISABLED VETEMN BUSINESS ENTERPRISES CITY CODE SECTION 2.374. FALSE CLAIMS 0RD|NANCE,.,. CITY CODE SECTION 70-300r ACCEPTANCE 0F GIFTS, FAVORS & SERVICES ... CITY CODE SECTION 2449
9. POSTPONEMENT OF DUE DATE FOR RECEIPT OF PROPOSALS. The City reserves the right to postpone the
deadline for submittal of proposals and will make a reasonable effort to give at least three (3) calendar days written
notice of any such postponement to all prospective Proposers through PublicPurchase.
10. PROTESTS. Protests concerning the specifications, requirements, and/or terms; or protests after the proposal
due date in accordance with City Code Section 2-371, which establishes procedures for protested proposals and
proposed awards, Protests not submitted in a timely manner pursuant to the requirements of City Code Section 2-
371 shall be barred.
11. VETERAN BUSINESS ENTERPRISES PREFERENCE. Pursuantto Cityof Miami Beach Ordinance No.2011-
3748, the City shall give a five (5) point preference to a responsive and responsible Proposer which is a small
business concern owned and controlled by a veteran(s) or which is a service-disabled veteran business enterprise,
12. DETERMINATION OF AWARD. The final ranking results of Step 1 & 2 outlined in Section V, Evaluation of
Proposals, will be considered by the City Manager who may recommend to the City Commission the Propose(s)
he/she deems to be in the best interest of the City or may recommend relection of all proposals. The City Manager's
recommendation need not be consistent with the scoring results identified herein and takes into consideration Miami
Beach City Code Section 2-369, including the following considerations:
(1) The ability, capacity and skill of the Proposer to perform the contract.
(2) Whether the Proposer can perform the contract within the time specified, without delay or
interference,
(3) The character, integrity, reputation, judgment, experience and efficiency of the Proposer,
(a) The quality of performance of previous contracts.
(5) The previous and existing compliance by the Proposer with laws and ordinances relating to the
contract.
The City Commission shall consider the City Manager's recommendation and may approve such recommendation.
The City Commission may also, at its option, reject the City Manager's recommendation and select another Proposal
or Proposals which it deems to be in the best interest of the City, or it may also relect all Proposals. Upon approval of
to the
Beach
following
website:
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
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selection by the City Commission, negotiations between the City and the selected Propose(s) will take place to
arrive at a mutually acceptable Agreement.
The City may award multiple vendors for each category (Resort Tax Audits or lnternal Audits).
13. ACCEPTANCE OR REJECTION OF PROPOSALS, The City reserves the right to reject any or all proposals
prior to award. Reasonable efforts will be made to either award the Contract or reject all proposals within one-
hundred twenty (120) calendar days after proposals opening date. A Proposer may not withdraw its proposals
unilaterally before the expiration of one hundred and twenty (120) calendar days from the date of proposals opening.
14. PROPOSER'S RESPONSIBILITY. Before submitting a Proposal, each Proposer shall be solely responsible for
making any and all investigations, evaluations, and examinations, as it deems necessary, to ascertain all conditions
and requirements affecting the full performance of the contract. lgnorance of such conditions and requirements,
and/or failure to make such evaluations, investigations, and examinations, will not relieve the Proposer from any
obligation to comply with every detail and with all provisions and requirements of the contract, and will not be
accepted as a basis for any subsequent claim whatsoever for any monetary consideration on the part of the
Proposer.
15. COSTS INCURRED BY PROPOSERS. All expenses involved with the preparation and submission of Proposals,
or any work performed in connection therewith, shall be the sole responsibility (and shall be at the sole cost and
expense) of the Proposer, and shall not be reimbursed by the City.
16. RELATIONSHIP TO THE CITY. lt is the intent of the City, and Proposers hereby acknowledge and agree, that
the successful Proposer is considered to be an independent contractor, and that neither the Proposer, nor the
Proposer's employees, agents, and/or contractors, shall, under any circumstances, be considered employees or
agents of the City.
17. TAXES. The City of Miami Beach is exempt from all Federal Excise and State taxes.
18. MISTAKES. Proposers are expected to examine the terms, conditions, specifications, delivery schedules,
proposed pricing, and all instructions pertaining to the goods and services relative to this RFQ. Failure to do so will
be at the Proposer's risk and may result in the Proposal being non-responsive.
19. PAYMENT. Payment will be made by the City after the goods or services have been received, inspected, and
found to comply with contract, specifications, free of damage or defect, and are properly invoiced. lnvoices must be
consistent with Purchase Order format.
20. PATENTS & ROYALTIES. Proposer shall indemnify and save harmless the City of Miami Beach, Florida, and its
officers, employees, contractors, and/or agents, from liability of any nature or kind, including cost and expenses for,
or on account of, any copyrighted, patented, or unpatented invention, process, or article manufactured or used in the
performance of the contract, including its use by the City of Miami Beach, Florida. 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.
21. MANNER OF PERFORMANCE. Proposer agrees to perform its duties and obligations in a professional manner
and in accordance with all applicable Local, State, County, and Federal laws, rules, regulations and codes. Lack of
knowledge or ignorance by the Proposer with/of applicable laws will in no way be a cause for relief from
responsibility. Proposer agrees that the services provided shall be provided by employees that are educated, trained,
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experienced, certified, and licensed in all areas encompassed within their designated duties. Proposer agrees to
furnish to the City any and all documentation, certification, authorization, license, permit, or registration currently
required by applicable laws, rules, and regulations. Proposer further certifies that it and its employees will keep all
licenses, permits, registrations, authorizations, or certifications required by applicable laws or regulations in full force
and effect during the term of this contract. Failure of Proposer to comply with this paragraph shall constitute a
material breach of this contract.
Where contractor is required to enter or go on to City of Miami Beach property to deliver materials or perform work or
services as a result of any contract resulting from this solicitation, the contractor will assume the full duty, obligation
and expense of obtaining all necessary licenses, permits, and insurance, and assure all work complies with all
applicable laws. The contractor shall be liable for any damages or loss to the City occasioned by negligence of the
Proposer, or its officers, employees, contractors, and/or agents, for failure to comply with applicable laws.
22. SPECIAL CONDITIONS. Any and all Special Conditions that may vary from these General Terms and
Conditions shall have precedence.
23. ANTI-DISCRIMINATION. The Proposer certifies that he/she is in compliance with the non-discrimination clause
contained in Section 202, Executive Order 11246, as amended by Executive Order 11375, relative to equal
employment opportunity for all persons without regard to race, color, religion, sex or national origin.
24. DEMONSTRATION OF COMPETENCY.
A. Pre-award inspection of the Propose/s facility may be made prior to the award of contract.
B. Proposals will only be considered from firms which are regularly engaged in the business of providing the
goods and/or services as described in this solicitation.
C. Proposers must be able to demonstrate a good record of performance for a reasonable period of time, and
have sufficient financial capacity, equipment, and organization to ensure that they can satisfactorily perform the
services if awarded a contract under the terms and conditions of this solicitation.
D. The terms "equipment and organization", as used herein shall, be construed to mean a fully equipped and
well established company in line with the best business practices in the industry, and as determined by the City
of Miami Beach.
E. The City may consider any evidence available regarding the financial, technical, and other qualifications and
abilities of a Proposer, including past performance (experience), in making an award that is in the best interest of
the City.
F. The City may require Proposers to show proof that they have been designated as authorized representatives
of a manufacturer or supplier, which is the actual source of supply. ln these instances, the City may also require
material information from the source of supply regarding the quality, packaging, and characteristics of the
products to be supplied to the City.
25. ASSIGNMENT. The successful Proposer shall not assign, transfer, convey, sublet or othenrvise dispose of the
contract, including any or all of its right, title or interest therein, or his/her or its power to execute such contract, to
any person, company or corporation, without the prior written consent of the City.
26. LAWS. PERMITS AND REGULATIONS. The Proposer shall obtain and pay for all licenses, permits, and
inspection fees required to complete the work and shall comply with all applicable laws.
27. OPTIONAL CONTRACT USAGE. When the successful Proposer (s) is in agreement, other units of government
or non-profit agencies may participate in purchases pursuant to the award of this contract at the option of the unit of
government or non-profit agency.
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28. 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 conlract, or on an as-needed basis
through the City's spot market purchase provisions.
29. 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; then
B. Addendum issued for this solicitation, with the latest Addendum taking precedence; then
C. The solicitation; then
D. The Propose/s proposal in response to the solicitation.
30. INDEMNIFICATION. The contractor shall indemnify and hold harmless the City and its officers, employees,
agents and instrumentalities from any and all liability, losses or damages, including attorney's fees and costs of
defense, which the City or its officers, employees, agents or instrumentalities may incur as a result of claims,
demands, suits, causes of actions or proceedings of any kind or nature arising out of, relating to or resulting from the
performance of the agreement by the contractor or its employees, agents, servants, partners, principals or
subconhactors. The contractor shall pay all claims and losses in connection therewith, and shall investigate and
defend all claims, suits or actions of any kind or nature in the name of the City, where applicable, including appellate
proceedings, and shall pay all costs, judgments, and attorney's fees which may be incurred thereon. The contractor
expressly understands and agrees that any insurance protection required by this Agreement or otherwise provided
by the contractor shall in no way limit the responsibility to indemnify, keep and save harmless and defend the City or
its officers, employees, agents and instrumentalities as herein provided. The above indemnification provisions shall
survive the expiration or termination of this Agreement.
31. CONTRACT EXTENSION. The City reserves the right to require the Contractor to extend contract past the
stated termination date for a period of up to 120 calendar days in the event that a subsequent contract has not yet
been awarded. Additional extensions past the 120 calendar days may occur as needed by the City and as mutually
agreed upon by the City and the contractor.
32. FLORIDA PUBLIC RECORDS LAW. Proposers are hereby notified that all Proposals including, without
limitation, any and all information and documentation submitted therewith, are exempt from public records
requirements underSection 119.07(1), Florida Statutes, and s.24(a), Art, 1 of the State Constitution until such time
as the City provides notice of an intended decision or until thirty (30) calendar days after opening of the proposals,
whichever is earlier. Additionally, Contractor agrees to be in full compliance with Florida Statute 119.0701 including,
but not limited to, agreement to (a) Keep and maintain public records that ordinarily and necessarily would be
required by the public agency in order to perform the services; (b) provide the public with access to public records on
the same terms and conditions that the public agency would provide the records and at a cost that does not exceed
the cost provided in this chapter or as othenrrrise provided by law; (c) Ensure that public records that are exempt or
confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law;
(d) Meet all requirements for retaining public records and transfer, at no cost, to the public agency all public records
in possession of the contractor upon termination of the contract and destroy any duplicate public records that are
exempt or confidential and exempt from public records disclosure requirements. All records stored electronically
must be provided to the public agency in a format that is compatible with the information technology systems of the
public agency.
33. MODIFICATIONMITHDRAWALS OF PROPOSALS. A Proposer may submit a modified Proposal to replace all
or any portion of a previously submitted Proposal up until the Proposal due date and time. Modifications received
after the Proposal due date and time will not be considered. Proposals shall be irrevocable until contract award
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unless withdrawn in writing prior to the Proposal due date, or after expiration of 120 calendar days from the opening
of Proposals without a contract award. Letters of withdrawal received after the Proposal due date and before said
expiration date, and letters of withdrawal received after contract award will not be considered,
34. EXCEPTIONS TO RFQ. Proposers must clearly indicate any exceptions they wish to take to any of the terms in
this RFQ, and outline what, if any, alternative is being offered. All exceptions and alternatives shall be included and
clearly delineated, in writing, in the Proposal. The City, at its sole and absolute discretion, may accept or reject any
or all exceptions and alternatives. 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 RFQ to which Proposer took exception to (as
said term and/or condition was originally set forth on the RFO).
35. ACCEPTANCE OF GIFTS, FAVORS. SERVICES. Proposers shall not offer any gratuities, favors, or anything of
monetary value to any official, employee, or agent of the City, for the purpose of influencing consideration of this
Proposal. Pursuant to Sec. 2-449 of the City Code, no officer or employee of the City shall accept any gift, favor or
service that might reasonably tend to improperly influence him/her in the discharge of his official duties.
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SECTION O3()() PROPOSAL SUBMITTAL INSTRUCTIONS AND FORMAT
1, SEALED RESPONSES.One original Proposal (preferably in 3-ring binder) must be submitted in an opaque,
sealed envelope or container on or before the due date established for the receipt of proposals. Additionally, ten
(10) bound copies and one (1)electronic format (CD or USB format) are to be submitted. The following information
should be clearly marked on the face of the envelope or container in which the proposal is submitted: solicitation
number, solicitation title, Proposer name, Proposer return address, Proposals received electronically, either through
email or facsimile, are not acceptable and will be rejected. Proposals are to be delivered to City of Miami Beach
Procurement Department, 1700 Convention Center Drive, 3rd Floor, Miami Beach, Florida 33139.
2. LATE BIDS. Bid Proposals are to be received on or before the due date established herein for the receipt of Bids.
Any Bid received after the deadline established for receipt of proposals will be considered late and not be
accepted or will be returned to Proposer unopened. The City does not accept responsibility for any delays,
natural or othenruise.
3. PROPOSAL FORMAT. ln order to maintain comparability, facilitate the review process and assist the Evaluation
Committee in review of proposals, it is strongly recommended that proposals be organized and tabbed in
accordance with the sections and manner specified below. Hard copy submittals should be tabbed as enumerated
below and contains a table of contents with page references, Electronic copies should also be tabbed and contain a
table of contents with page references. Proposals that do not include the required information will be deemed non-
responsive and will not be considered.
Note: After proposal submittal, the City reserves the right to require additional information from Proposers (or
Proposer team members or sub-consultants) to determine: qualifications (including, but not limited to, litigation
history, regulatory action, or additional references); and financial capability (including, but not limited to, annual
reviewed/audited financial statements with the auditors notes for each of their last two complete fiscal years).
Cover Letter & Minimum Qualifications
1.1 Cover Lefter and Table of Contents. The cover letter must indicate Proposer and Proposer Primary Contact for
the purposes of this solicitation. Additionally, the Cover Letter must state which category of audit (resort tax audit or
internal audits) the proposal is intended. Those Proposers wishing to submit proposals for both
categories must submit two proposals - one for each category.
1.2 Proposal Certification, Questionnaire & Requirements Affidavit (Appendix A). Attach Appendix A fully
completed and executed.
1.3 Minimum Qualifications Requirements. Submit verifiable information documenting compliance with the minimum
irements established in Appendix C, Minimum Requirements and Soecificati
nce & Qualifications
2.1 Qualifications of Proposer. Submit detailed information regarding the firm's history and relevant experience and
proven track record of providing the scope of services similar as identified in this solicitation, including experience in
providing similar scope of services to public sector agencies. For each project that the Proposer submits as evidence of
similar experience, the following is required: prolect description, agency name, agency contact, contact telephone &
email, and yea(s) and term of engagement. lf the proposer is an individual, rather than a firm, the same information is to
be provided.
2.2 Qualifications of Proposer Team. Provide an organizational chart of all personnel and consultants to be used if
awarded, the role that each team member will play in providing the services detailed herein and each team members'
qualifications. A resume of each individual, including education, experience, and any other pertinent information, shall be
included for each team member to be assioned to this contract.
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SECTION ()4OO PROPOSAL EVALUATION
1. Evaluation Committee. An Evaluation Committee, appointed by the City Manager, shall meet to evaluate each
Proposal in accordance with the requirements set forth in the solicitation. lf further information is desired, Proposers
may be requested to make additional written submissions of a clarifying nature or oral presentations to the
Evaluation Committee. The evaluation of proposals will proceed in a two-step process as noted below. lt is important
to note that the Evaluation Committee will score the qualitative portions of the proposals only. The Evaluation
Committee does not make an award recommendation to the City Manager. The results of Step 1 & Step 2
Evaluations will be fonrrrarded to the City Manager who will utilize the results to make a recommendation to the City
Commission.
2. Step 1 Evaluation. The first step will consist of the qualitative criteria listed below to be considered by the
Evaluation Committee. The second step will consist of quantitative criteria established below to be added to the
Evaluation Committee results by the Department of Procurement Management. An Evaluation Committee, appointed
by the City Manager, shall meet to evaluate each Proposal in accordance with the qualifications criteria established
below for Step 1, Qualitative Criteria. ln doing so, the Evaluation Committee may:o review and score all proposals received, with or without conducting interview sessions; or. review all proposals received and short-list one or more Proposers to be further considered during
subsequent interview session(s) (using the same criteria).
Proposals shall be evaluated in accordance with the following evaluation criteria (in no particular order or
weight):. Qualifications of the proposing firm. Similar project experienceo References. Team member qualifications
o Financial capacityo Litigation History
o or Other Factors or lnformation under this RFQ
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.
Veterans Preference
RFQ 20 I 5 043 WG il
33
4 l"riiAMiBEACH
5. Determination of Fina! Ranking. At the conclusion of the Evaluation Committee Step 1 scoring, Step 2 Points
will be added to each evaluation committee member's scores by the Department of Procurement Management. Step
1 and 2 scores will be converted to rankings in accordance with the example below:
* 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.
Commiftee
Member 1
Step 1
Points 82 76 80
Step 2
Points 22 15 12
Total 104 91 92
Rank 1 3 2
Committee
Member 2
Step 1
Points 79 85 72
Step 2
Points 22 15 12
Total 101 100 84
Rank 1 2 3
Committee
Member 2
Step 1
Points 80 74 bb
Step 2
Points 22 15 12
Total 102 89 78
Rank ,|2 3
KI-Q 20 I5-U43.WG
34
APPENDIX A
g MIAMIBEACH
Proposo I Certificotion,
auestionnoire &
Req uirements Affid ovit
2015-043-WG
AUDITS OF RESORT TAXES AND OTHER
INTERNAL AUDITS AS NEEDED
PROCU REMENT DEPARTMENT.l700 Convention Center Drive
Miomi Beoch, Florido 33139
35
Solicitation No:
2015-043-WG
Solicitation Title:
AUDITS OF RESORT
NEEDED
TAXES AND OTHER INTERNAL AUDITS AS
Procurement Contact:
William Garviso
Tel:
305.673.7000 x 660
Email:
will iamoarvisotO miamibeachfl .oov
PROPOSAL CERTIFICATION, QUESTIONNAIRE & REQUIREMENTS AFFIDAVIT
Purpose: The purpose of this Proposal Certification, Questionnaire and Requirements Affidavit
Form is to inform prospective Proposers of certain solicitation and contractual requirements, and to
collect necessary information from Proposers in order that certain portions of responsiveness,
responsibility and other determining factors and compliance with requirements may be evaluated.
This Proposal Certification, Questionnaire and Requirements Affidavit Form is a REQUIRED
FORM that must be submitted fully completed and executed.
The City reserves the right to seek additional information from Proposer or other source(s), including but not limited to:
any firm or principal information, applicable licensure, resumes of relevant individuals, client information, financial
information, or any information the City deems necessary to evaluate the capacity of the Proposer to perform in
accordance with contract requirements.
General Proposer lnformation.
PROPOSER NAME:
No of Years in Business:No ofYears in Business Locally: I No. of Employees:
OTHER NAME(S) PROPOSER HAS OPERATED UNDER IN THE LAST ,IO YEARS:
PROPOSER PRIMARY ADDRESS (HEADQUARTERS):
CITY:
STATE:ZIP CODE:
IELEPHONE NO.:
TOLL FREE NO.:
FAX NO,:
FIRM LOCAL ADDRESS:
CITY:
STATE:ZIP CODE:
PRIMARY ACCOUNT REPRESENTATIVE FOR THIS ENGAGEMENT:
ACCOUNT REP TELEPHONE NO.:
ACCOUNT REP TOLL FREE NO.:
ACCOUNT REP EMAIL:
FEDERAL TAX IDENTIFICATION NO.:
36
4.
Veteran Owned Business. ls Proposer claiming a veteran owned business status?[--l vrs [--l ruo
SUBMITTAL REQUIREMENT: Proposers claiming veteran owned business status shall submit a
documentation proving that firm is certified as a veteran-owned business or a service-disabled veteran
owned business by the State of Florida or United States federal government, as required pursuant to
ordinance 2011-3748.
Conflict Of lnterest. All Proposers must disclose, in their Proposal, the name(s) of any officer, director,
agent, or immediate family member (spouse, parent, sibling, and child) who is also an employee of the City
of Miami Beach. Further, all Proposers must disclose the name of any City employee who owns, either
directly or indirectly, an interest of ten (10%) percent or more in the Proposer entity or any of its affiliates.
SUBMITTAL REQUIREMENT: Proposers must disclose the name(s) of any officer, director, agent, or
immediate family member (spouse, parent, sibling, and child) who is also an employee of the City of Miami
Beach. Proposers must also disclose the name of any City employee who owns, either directly or indirectly,
an interest of ten (10%) percent or more in the Proposer entity or any of its affiliates
References & Past Performance. Proposer shall submit at least three (3) references for whom the
Proposer has completed work similar in size and nature as the work referenced in solicitation.
SUBMITTAL REQUIREMENT: For each reference submitted, the following information is required: 1) Firm
Name, 2) Contact lndividual Name & Title, 3) Address, 4) Telephone, 5) Contact's Email and 6) Nanative on
Scope of Services Provided.
Litigation History. Proposer shall submit a statement of any litigation or regulatory action that has been filed
against your firm(s) in the last five years. lf an action has been filed, state and describe the litigation or
regulatory action filed, and identify the court or agency before which the action was instituted, the applicable
case or file number, and the status or disposition for such reported action. 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. Truthful and complete answers to
this question may not necessarily disqualify a firm from consideration but will be a factor in the
selection process. Untruthful, misleading or false answers to this question shall result in the
disqualification of the firm for this project.
SUBMITTAL REQUIREMENT: Proposer shall submit history of litigation or regulatory action filed against
proposer, or any proposer team member firm, in the past 5 years. lf Proposer has no litigation history or
regulatory action in the past 5 years, submit a statement accordingly.
Suspension, Debarment or Contract Cancellation. Has Proposer ever been debarred, suspended or other
legal violation, or had a contract cancelled due to non-performance by any public sector agency?
l-_-l vrs f--l r'ro
SUBMITTAL REQUIREMENT: lf answer to above is "YES," Proposer shall submit a statement detailing the
reasons that led to action(s).
37
o.Vendor Campaign Contributions. Proposers are expected to be or become familiar with, the City's
Campaign Finance Reform laws, as codified in Sections 2-487 through 2-490 of the City Code. Proposers
shall be solely responsible for ensuring that all applicable provisions of the City's Campaign Finance Reform
laws are complied with, and shall be subject to any and all sanctions, as prescribed therein, including
disqualification of their Proposals, in the event of such non-compliance.
SUBMITTAL REQUIREMENT: Submit the names of all individuals or entities (including your sub-
consultants) with a controlling financial interest as defined in solicitation. For each individual or entity with a
controlling financial interest indicate whether or not each individual or entity has contributed to the campaign
either directly or indirectly, of a candidate who has been elected to the office of Mayor or City Commissioner
for the City of Miami Beach.
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
Procurement Division with its proposal/response or within five (5) days upon receipt of request. The Code
shall, at a minimum, require the Proposer, to comply with all applicable governmental rules and regulations
including, among others, the conflict of interest, lobbying and ethics provision of the City of Miami Beach and
Miami Dade County.
SUBMITTAL REQUIREMENT: Proposer shall submit firm's Code of Business Ethics. ln 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.
time te time; Prepesers shall be required te pay all empleyees whe previde serviees pursuant te this
Agreement theSeud iving wage rates listed belew;. The eity's eurrent living wage rate is $12,9?heurly witheut health benefits er
$11,28/heurly with health benefits, Hewever' The eity Cemmissien appreved Ordinanee
witheut health benefits er $11,6?heurly with health benefits with a+effeetive date ef
lanua++Jg++
The living wage rate and health eare benefits rate may, by Reselutien ef the eity eemmissien be indexed
iving
pa*ieuta++ear)"
whieh the City may; at its sele eptien; immediatel.'deem said Prepeser as nen respensive, and may further
@
SUBMITTAL REQUIREMENT: No additional submittal is required. By virtue of executing this affidavit
document, Proposer agrees to the living wage requirement.
7
8.
38
Equal Benefits for Employees with Spouses and Employees with Domestic Partners. When awarding
competitively solicited contracts valued at over $100,000 whose contractors maintain 51 or more full time
employees on their payrolls during 20 or more calendar work weeks, the Equal Benefits for Domestic
Partners Ordinance 2005-3494 requires certain contractors doing business with the City of Miami Beach,
who are awarded a contract pursuant to competitive proposals, to provide "Equal Benefits" to their
employees with domestic partners, as they provide to employees with spouses. The Ordinance applies to all
employees of a Contractor who work within the City limits of the City of Miami Beach, Florida; and the
Contracto/s employees located in the United States, but outside of the City of Miami Beach limits, who are
directly performing work on the contract within the City of Miami Beach.
A. Does your company provide or offer access to any benefits to employees with spouses or to spouses of
employees?
[-_-] ves l--l uo
B. Does your company provide or offer access to any benefits to employees with (same or opposite sex)
domestic partners* or to domestic partners of employees?[_-l ves [--l uo
39
10.
C. Please check all benefits that apply to your answers above and list in the "othe/' section any additional
benefits not already specified. Note: some benefits are provided to employees because they have a
spouse or domestic partner, such as bereavement leave; other benefits are provided directly to the
spouse or domestic partner, such as medical insurance.
BENEFIT Firm Provides for
Employees with
Soouses
Firm Provides for
Employees with
Domestic Partners
Firm does not
Provide Benefit
Health
Sick Leave
Family Medical Leave
Bereavement Leave
lf Proposer cannot offer a benefit to domestic partners because of reasons outside your control, (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 Manage/s decision is final. Further information on the Equal
Benefits requirement is available at www.miamibeachfl .gov/procuremenU.
Public Entity Crimes. Section 287.133(2)(a), Florida Statutes, as currently enacted or as amended from
time to time, states that a person or affiliate who has been placed on the convicted vendor list following a
conviction for a public entity crime may not submit a proposal, proposal, or reply on a contract to provide any
goods or services to a public entity; may not submit a proposal, proposal, or reply on a contract with a public
entity for the construction or repair of a public building or public work; may not submit proposals, proposals,
or replies on leases of real property to a public entity; may not be awarded or perform work as a contractor,
supplier, subcontractor, or consultant under a contract with any public entity; and may not transact business
with any public entity in excess of the threshold amount provided in s. 287.017 for CATEGORY TWO for a
period of 36 months following the date of being placed on the convicted vendor list.
SUBMITTAL REQUIREMENT: No additional submittal is required. By virtue of executing this affidavit
document, Proposer agrees with the requirements of Section 287 .133, Florida Statutes, and certifies it has
not been placed on convicted vendor list.
Acknowledgement of Addendum. After issuance of solicitation, the City may release one or more
addendum to the solicitation which may provide additional information to Proposers or alter solicitation
requirements. The City will strive to reach every Proposer having received solicitation through the City's e-
procurement system, PublicPurchase.com. However, Proposers are solely responsible for assuring they
have received any and all addendum issued pursuant to solicitation. This Acknowledgement of Addendum
section certifies that the Proposer has received all addendum released by the City pursuant to this
solicitation. Failure to obtain and acknowledge receipt of all addendum may result in proposal
disqualification.
lnitial to Confirm
Receiot
lnitial to Confirm
Receinl
lnitial to Confirm
Receinl
Addendum 1 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 of addendum is required, submit under separate cover
11
40
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 in response to this solicitation.
Following submission of a Bid or Proposal, the applicant agrees to deliver such further details, information and
assurances, including financial and disclosure data, relating to the Proposal and the applicant including, without
limitation, the applicant's affiliates, officers, directors, shareholders, partners and employees, as requested by the City
in its discretion.
The information contained herein is provided solely for the convenience of prospective Proposers. lt is the
responsibility of the recipient to assure itself that information contained herein is accurate and complete. The City does
not provide any assurances as to the accuracy of any information in this solicitation.
Any reliance on these contents, or on any permitted communications with City officials, shall be at the recipient's own
risk. Proposers should rely exclusively on their own investigations, interpretations, and analyses. The solicitation is
being provided by the City without any warranty or representation, express or implied, as to its content, its accuracy, or
its completeness. No warranty or representation is made by the City or its agents that any Proposal conforming to
these requirements will be selected for consideration, negotiation, or approval.
The City shall have no obligation or liability with respect to this solicitation, the selection and the award process, or
whether any award will be made. Any recipient of this solicitation who responds hereto fully acknowledges all the
provisions of this Disclosure and Drsclaimer, is totally relying on this Disclosure and Disclaimer, and agrees to be
bound by the terms hereof. Any Proposals submitted to the City pursuant to this solicitation are submitted at the sole
risk and responsibility of the party submitting such Proposal.
This solicitation is made subject to correction of errors, omissions, or withdrawal from the market without notice,
lnformation is for guidance only, and does not constitute all or any part of an agreement.
The City and all Proposers will be bound only as, if and when a Proposal (or Proposals), as same may be modified,
and the applicable definltive agreements pertaining thereto, are approved and executed by the parties, and then only
pursuant to the terms of the definitive agreements executed among the parties. Any response to this solicitation may
be accepted or rejected by the City for any reason, or for no reason, without any resultant liability to the City.
fhe City is governed by the Government-in-the-Sunshine Law, and all Proposals and supporting documents shall be
subject to disclosure as required by such law. All Proposals shall be submitted in sealed proposal form and shall
remain confidential to the extent permitted by Florida Statutes, until the date and time selected for opening the
responses. At that time, all documents received by the City shall become public records.
Proposers are expected to make all disclosures and declarations as requested in this solicitation. By submission of a
Proposal, the Proposer acknowledges and agrees that the City has the right to make any inquiry or investigation it
deems appropriate to substantiate or supplement information contained in the Proposal, and authorizes the release to
the City of any and all information sought in such inquiry or investigation. Each Proposer certifies that the information
contained in the Proposalis true, accurate and complete, to the bestof its knowledge, information, and belief.
Notwithstanding the foregoing or anything contained in the solicitation, all Proposers agree that in the event of a final
unappealable judgment by a court of competent jurisdiction which imposes on the City any liability arising out of this
solicitation, or any response thereto, or any action or inaction by the City with respect thereto, such liability shall be
limited to $10,000.00 as agreed-upon and liquidated damages. The previous sentence, however, shall not be
construed to circumvent any of the other provisions of this Disclosure and Disclaimer which imposes no liability on the
City
41
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.
42
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 parl 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 Proposeds Autlronzed Representative:
Signature of Propose/s Authorized Representative:Date:
State of On this _day of _, 20_, personally
appeared before me who
County of _) stated that (s)he is the
of , a corporation, and that the instrument was signed in behalf of
the said corporation by authority of its board of directors and acknowledged said
instrument to be its voluntary act and deed. Before me:
Notary Public for the State of
My Commission Expires:
43
APPENDIX B
MIAMIBEACH
"No Bid" Form
2015-043-WG
AUDITS OF RESORT TAXES AND OTHER
INTERNAL AUDITS AS NEEDED
PROCUREMENT DEPARTMENT.l700 Convention Center Drive
Miomi Beoch, Florido 33.l39
44
Statement of No Bid
WE HAVE ELECTED NOT TO SUBMIT A PROPOSAL AT THIS TIME FOR
REASON(S) CHECKED AND/OR INDICATED BELOW:
_ Workload does not allow us to proposal
_lnsufficient time to respond
_ Specifications unclear or too restrictive
_ Unable to meet specifications
_Unable to meet service requirements
_Unable to meet insurance requirements
_Do not offer this producUservice
_OTHER. (Please specify)
We do _ do not _ want to be retained on your mailing list for future proposals
of this type product and/or service.
Signature:
Title:
Legal Company Name:
Note: Failure to respond, either by submitting a proposal or this completed form,
may result in your company being removed from our vendors list.
PLEASE RETURN TO:
CITY OF MIAMI BEACH
PROCU REMENT DEPARTMENT
ATTN: William Garviso
RFQ PROPOSAL #201 5-043-WG
1700 Convention Center Drive
MIAMI BEACH, FL 33139
45
APPENDIX C
g MIAMIBEACH
Minimum Requirements
& Specificotions
2015-043-WG
AUDITS OF RESORT TAXES AND OTHER
INTERNAL AUDITS AS NEEDED
PROCUREMENT DEPARTMENT.l700 Convention Center Drive
Miomi Beoch, Florido 33139
46
C1. RESORT TAX AUDITS - MINIMUM REQUIREMENTS AND PROJECT SPECIFICATIONS.
C1.1 Minimum Requirements for Resort Tax Audits. The Minimum Eligibility
Requirements for this category are listed below. Proposer shall submit detailed verifiable
information affirmatively documenting compliance with each minimum requirement. Proposers
that fail to comply with minimum requirements will be deemed non-responsive and will not be
considered.
A. Proposer must be registered to do business within the State of Florida for a period of
not less than one (1) prior to the due date for receipt of proposals.
B. For audits of resort tax businesses, the respondent must have at least three (3) years
of experience in audits of revenues for hotels, restaurants, nightclubs and apartment
buildings. For each experience proposer must submit as evidence: contact name,
telephone number, email and yea(s) of experience for verification purposes.
C. Proposer must maintain a permanent office within Miami-Dade, Broward or Palm
Beach County upon award of contract, documented through a Business Tax Receipt,
Occupational License or its equivalent,
C1.2 - Project Specifications for Resort Tax Audits. Audits are to be performed on
businesses registered with the City for collecting resort taxes. The scope of the work consists
of examining the taxpayer's accounting records, such as general ledgers, cash receipts
journals, sales journals, and other records as may be maintained by the taxpayer; comparison
of reported taxable sales with other reports such as Florida sales tax reports, and the
preparation of schedules and analyses of work to determine compliance with the City Code
relating to the collection and payment, All taxpayers' records which are subject to, determined
to be, or administered by the Resort Tax codes are examined. Detailed testing is performed
on a sample basis.
Contractor is to follow the City's lnternal Audit programs for auditing resort tax businesses.
There are separate programs for the annual filing and the monthly filing accounts. Revenues
reported in monthly filing accounts may vary by containing revenues from rooms, food and or
alcohol. City forms and audit programs are attached as exhibits and will be provided in
electronic format. Also included in the work to be performed is the initial contact with the
business and the performance of an audit which results in the issuance of a resolution letter
stating the results of the audit.
Each audit is completed by the submission of work papers and a resolution letter to the lnternal
Auditor for final review and approval. The lntemal Audit Department will assign these audits,
Audit period for each audit assignment is three years. lt is anticipated that the total number of
audits assigned to the contractors will be about 70 audits per year.
47
C2. INTERNAL AUDITS - MINIMUM REQUIREMENTS AND PROJECT SPECIFICATIONS.
C2.1 - Minimum Requirements for lnternal Audits. The Minimum Eligibility Requirements
for this category are listed below. Proposer shall submit detailed verifiable information
affirmatively documenting compliance with each minimum requirement. Proposers that fail to
comply with minimum requirements will be deemed non-responsive and will not be considered.
A. Proposer must be registered to do business within the State of Florida for a period of
not less than one (1) prior to the due date for receipt of proposals.
B, For internal audits, the respondent must have three (3) years of experience providing
accounting and auditing services to local governments and/or other public sector
agencies agencies. For each experience proposer must submit as evidence: contact
name, contact telephone number, contact email and yea(s) of experience for
verification purposes.
C. Proposer must be a member of the American lnstitute of Certified Public Accountants
and the Florida lnstitute of Certified Public Accountants.
D. Proposer must maintain a permanent office within Miami-Dade, Broward or Palm
Beach County upon award of contract, documented through a Business Tax Receipt,
Occupational License or its equivalent.
C2.2 - Project Specifications for Internal Audits. The scope of the work for internal audits
will be contingent to the type of audit requested. Types of audits which maybe requested will
comprise of Financial Audits, Attestation Engagements (includes examinations, review or
agreed upon procedures), and Performance Audits, Audit work should be performed in
accordance to governmental auditing standards. ln addition, Forensic Audits may be
requested.
Contractor is to develop audit programs for the scope of work provided. Audit findings are to
be presented to the City Administration. Prior to authorizing work on an internal audit, the
successful proposers will be required to submit a price proposal based on the number of hours
estimated to complete the work and a price per hour that is less than or equal to the per hour
proposal price. The City shall, at its sole option, determine whether to proceed with the scope
of work. Each audit is completed by the submission a final report accepted by the City.
48
APPENDIX D
b
:MIAMIBEACH
Speciol Conditions
2015-043-WG
AUDITS OF RESORT TAXES AND OTHER
INTERNAL AUDITS AS NEEDED
PROCU REMENT DEPARTMENT,l700 Convention Center Drive
Miomi Beoch, Florido 33.l39
49
1. INDEPENDENCE OF AUDITORS. All parties must be independent of the City as defined
by generally accepted auditing standards and Government Auditing Standards.
2. TERM OF CONTRACT. The contract shall commence upon the date of notice of award
and shall be effective for two (2) years.
3, OPTION TO RENEW. The City, through its City Manager, will have the option to extend
for three (3) additional one-year periods subject to the availability of funds for succeeding fiscal
years. Continuation of the contract beyond the initial period is a City prerogative; not a right of the
bidder. This prerogative will be exercised only when such continuation is clearly in the best
interest of the City.
5. FAILURE TO PERFORM. Should it not be possible to reach the contractor or supervisor
and/or should remedial action not be taken within 48 hours of any failure to perform
according to specifications, the City reserves the right to declare Contractor in default of
the contract or make appropriate reductions in the contract payment.
6. ADDITIONAL SERVICES. Services not specifically identified in this request may be
added to any resultant contract upon successful negotiations (including fees) and mutual
consent of the contracting parties. The Purchase Order shall act as the contract
amendment authorizing the additional services.
7. RECORDS. During the contract period, and for at least five (5) subsequent years
thereafter, Successful Proposer shall provide the City access to all files and records
maintained on the City's behalf.
50
APPENDIX E
MIAAAIBEACH
Somple Agreement
2015-043-WG
AUDITS OF RESORT TAXES AND OTHER
INTERNAL AUDITS AS NEEDED
PROCUREMENT DIVISION.l700 Convention Center Drive
Miomi Beoch, Florido 33139
51
APPENDIX E
PROPOSAL TENDER FORM
PROFESSIONAL SERVICES AGREEMENT
BETWEEN THE CITY OF MIAMI BEACH
AND
IFILL rN CONSULTANT NAMEI
FOR
lxxxxxxxxxxxxxxxxl, PU RSUANT To
[F|LL tN RFQ, RFQ, OR tTB#l
This Professional Services Agreement ("Agreement") is entered into this XXXXXX day of
XXXXXXXXXXXX, 2010, between the CITY OF MIAM! BEACH, FLORIDA, a municipal
corporation organized and existing under the laws of the State of Florida, having its principal
offices at 1700 Convention Center Drive, Miami Beach, Florida,33139 ("City"), and [FILL lN
CONSULTANT NAMEI, a [FILL lN TYPE OF ENTITY/|.E. CORPORATION, LLC, ETC.], whose
ad d ress i s XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX ( Co n s u lta n t ).
SECTION 1
DEFINITIONS
Agreement:
City Manager:
Consultant:
Services:
Fee:
This Agreement between the City and Consultant, including any exhibits and
amendments thereto.
The chief administrative officer of the City.
For the purposes of this Agreement, Consultant shall be deemed to be an
independent contractor, and not an agent or employee of the City.
All services, work and actions by the Consultant performed or undertaken
pursuant to the Agreement.
Amount paid to the Consultant as compensation for Services.
Proposal Documents: Proposal Documents shall mean City of Miami Beach [FILL lN RFQ, RFQ,
OR ITBI No. [W for IffiXXXXXXXXI,
together with all amendments thereto, issued by the City in contemplation of
this Agreement [FILL lN CORRECT ABBREVIATION RFQ, RFQ, OR !TB],
and the Consultant's proposal in response thereto (Proposal), all of which
are hereby incorporated and made a part hereof; provided, however, that in
the event of an express conflict between the Proposal Documents and this
Agreement, the following order of precedent shall prevail: this Agreement;
the [FILL lN RFQ, RFQ, or ITB]; and the Proposal.
The Risk Manager of the City, with offices at 1700 Convention Center Drive,
Third Floor, Miami Beach, Florida 33139: telephone number (305) 673-7000,
Ext. 6435: and fax number (305) 673-7023.
Risk Manager:
52
SECTION 2
SCOPE OF SERVICES (SERVICES)
2.1 ln consideration of the Fee to be paid to Consultant by the City, Consultant shall provide
the work and services described in Exhibit "A" hereto (the Services).
[NOTE: EXHIBIT "A" MUST INCLUDE DETAILED DESCRIPTION OF SERVICES]
2.2 Consultant's Services, and any deliverables incident thereto, shall be completed in
accordance with the timeline and/or schedule in Exhibit IXXX] hereto.
[NOTE: TIMELINE FOR DELIVERABLES CAN ALSO BE INCLUDED !N EXHIBIT "A" OR lN
SEPARATE EXHIBIT]
SECTION 3
TERM
The term of this Agreement (Term) shall commence upon execution of this Agreement by all
parties hereto, and shall have an initial term of tX[0fi)fi)fiXXXl, with IXXXXXXXXXXI renewal
options, to be exercised at the City Manager's sole option and discretion, by providing Consultant
with written notice of same no less than thirty (30) days prior to the expiration of the initial term.
Notwithstanding the Term provided herein, Consultant shall adhere to any specific timelines,
schedules, dates, and/or performance milestones for completion and delivery of the Services, as
same is/are set forth in the timeline and/or schedule referenced in Exhibit IXXXI hereto.
SECTION 4
FEE
4.1 ln consideration of the Services to be provided, Consultant shall be compensated on a
fixed fee basis, in the amount of $XXXXXXXX.
4.2 [NOTE: INCLUDE AMOUNT FOR REIMBURSABLES, lF ANYI.
4.3 [NOTE: INCLUDE HOW FEE lS TO BE PAID - !.E. "X" PERCENTAGE UP FRONT; "X"
UPON DELIVERY; MONTHLY; LUMP SUM; ETC.I.
4.4 lNVOtCtNG
Upon receipt of an acceptable and approved invoice, payment(s) shall be made within thirty (30)
days for that portion (or those portions) of the Services satisfactorily rendered (and referenced in
the particular invoice).
lnvoices shall include a detailed description of the Services (or portions thereof) provided, and
53
5.1
shall be submitted to the City at the following address:
SECTION 5
TERMINATION
TERMINATION FOR CAUSE
lf the Consultant shall fail to fulfill in a timely manner, or othenvise violates, any of the
covenants, agreements, or stipulations material to this Agreement, the City, through its City
Manager, shall thereupon have the right to terminate this Agreement for cause. Prior to
exercising its option to terminate for cause, the City shall notify the Consultant of its
violation of the particular term(s) of this Agreement, and shall grant Consultant ten (10)
days to cure such default. lf such default remains uncured after ten (10) days, the City may
terminate this Agreement without further notice to Consultant. Upon termination, the City
shall be fully discharged from any and all liabilities, duties, and terms arising out of, or by
virtue of, this Agreement.
Notwithstanding the above, the Consultant shall not be relieved of liability to the City for
damages sustained by the City by any breach of the Agreement by the Consultant. The
City, at its sole option and discretion, shall be entitled to bring any and all legal/equitable
actions that it deems to be in its best interest in order to enforce the City's right and
remedies against Consultant. The City shall be entitled to recover all costs of such actions,
including reasonable attorneys' fees.
TERMINATION FOR CONVENIENCE OF THE CITY
THE CITY MAY ALSO, THROUGH lTS CITY MANAGER, AND FOR lTS CONVENIENCE
AND WITHOUT CAUSE, TERMINATE THE AGREEMENT AT ANY TIME DURING THE
TERM BY GIVING WRITTEN NOTICE TO CONSULTANT OF SUCH TERMINATION;
wHlcH SHALL BECOME EFFECTIVE WTTHTN THTRTY (30) DAYS FOLLOWTNG
RECEIPT BY THE CONSULTANT OF SUCH NOTICE. IF THE AGREEMENT !S
TERMINATED FOR CONVENIENCE BY THE CITY, CONSULTANT SHALL BE PAID
FOR ANY SERVICES SATISFACTORILY PERFORMED UP TO THE DATE OF
TERMINATION; FOLLOWING WHICH THE CITY SHALL BE DISCHARGED FROM ANY
AND ALL LIABILITIES, DUTIES, AND TERMS ARISING OUT OF, OR BY VIRTUE OF,
THIS AGREEMENT.
TERMINATION FOR INSOLVENCY
The City also reserves the right to terminate the Agreement in the event the Consultant is
placed either in voluntary or involuntary bankruptcy or makes an assignment for the
benefit of creditors. ln such event, the right and obligations for the parties shall be the
same as provided for in Section 5.2.
5.2
5.3
54
SECTION 6
INDEMNIFICATION AND INSURANCE REQU!REMENTS
6.1 INDEMNIFICATION
Consultant agrees to indemnify and hold harmless the City of Miami Beach and its officers,
employees, agents, and contractors, from and against any and all actions (whether at law or in
equity), claims, liabilities, losses, and expenses, including, but not limited to, attorneys' fees and
costs, for personal, economic or bodily injury, wrongful death, loss of or damage to property, which
may arise or be alleged to have arisen from the negligent acts, errors, omissions or other wrongful
conduct of the Consultant, its officers, employees, agents, contractors, or any other person or
entity acting under Consultant's control or supervision, in connection with, related to, or as a result
of the Consultant's performance of the Services pursuant to this Agreement. To that extent, the
Consultant shall pay all such claims and losses and shall pay all such costs and judgments which
may issue from any lawsuit arising from such claims and losses, and shall pay all costs and
attorneys'fees expended by the City in the defense of such claims and losses, including appeals.
The parties agree that one percent (1%) of the total compensation to Consultant for performance
of the Services under this Agreement is the specific consideration from the City to the Consultant
for the Consultant's indemnity agreement. The provisions of this Section 6.1 and of this
indemnification shall survive termination or expiration of this Agreement.
6.2 INSURANCE REQUIREMENTS [NOTE: INSURANCE TYPES AND LIMITS BELOW
sHouLD ALWAYS BE SAME AS WHAT WAS SpECtFtCED tN BtD DOCUMENTSI
The Consultant shall maintain and carry in full force during the Term, the following insurance:
1. Consultant General Liability, in the amount of $1,000,000;
2. Consultant Professional Liability, in the amount of $200,000; and
3. Workers Compensation & Employers Liability, as required pursuant to Florida Statutes.
The insurance must be furnished by insurance companies authorized to do business in the State of
Florida. All insurance policies must be issued by companies rated no less than "B+" as to
management and not less than "Class Vl" as to strength by the latest edition of Best's lnsurance
Guide, published by A.M. Best Company, Oldwick, New Jersey, or its equivalent.
All of Consultant's certificates shall contain endorsements providing that written notice shall be
given to the City at least thirty (30) days prior to termination, cancellation or reduction in coverage
in the policy.
Original certificates of insurance must be submitted to the City's Risk Manager for approval (prior
to any work and/or services commencing) and will be kept on file in the Office of the Risk Manager.
The City shall have the right to obtain from the Consultant specimen copies of the insurance
policies in the event that submitted certificates of insurance are inadequate to ascertain
compliance with required coverage.
The Consultant is also solely responsible for obtaining and submitting all insurance certificates for
any sub-consultants.
Compliance with the foregoing requirements shall not relieve the Consultant of the liabilities and
obligations under this Section or under any other portion of this Agreement.
55
The Consultant shall not commence any work and or services pursuant to this Agreement until all
insurance required under this Section has been obtained and such insurance has been approved
by the City's Risk Manager.
SECTION 7
LITIGATION J U RISDIGTIONA/EN U E/J U RY TRIAL WAIVE R
This Agreement shall be construed in accordance with the laws of the State of Florida. This
Agreement shall be enforceable in Miami-Dade County, Florida, and if legal action is necessary by
either party with respect to the enforcement of any or all of the terms or conditions herein,
exclusive venue for the enforcement of same shall lie in Miami-Dade County, Florida. By entering
into this Agreement, Consultant and the City expressly waive any rights either party may have to a
trial by jury of any civil litigation related to or arising out of this Agreement.
SECTION 8
LIMITATION OF CITY'S LIABILITY
The City desires to enter into this Agreement only if in so doing the City can place a limit on the
City's liability for any cause of action, for money damages due to an alleged breach by the City of
this Agreement, so that its liability for any such breach never exceeds the sum of $10,000.
Consultant hereby expresses its willingness to enter into this Agreement with Consultant's
recovery from the City for any damage action for breach of contract to be limited to a maximum
amount of $10,000.
Accordingly, and notwithstanding any other term or condition of this Agreement, Consultant
hereby agrees that the City shall not be liable to the Consultant for damages in an amount in
excess of $10,000 for any action or claim for breach of contract arising out of the performance or
non-performance of any obligations imposed upon the City by this Agreement.
Nothing contained in this section or elsewhere in this Agreement is in any way intended to be a
waiver of the limitation placed upon the City's liability, as set forth in Section 768.28, Florida
Statutes.
SECTION 9
lr NTENTTONALLY DELETEDI
SECTION 1O
GENERAL PROVISIONS
10.1 AUDIT AND INSPECTIONS
56
Upon reasonable verbal or written notice to Consultant, and at any time during normal business
hours (i.e. 9AM - sPM, Monday through Fridays, excluding nationally recognized holidays), and
as often as the City Manger may, in his/her reasonable discretion and judgment, deem
necessary, there shall be made available to the City Manager, and/or such representatives as the
City Manager may deem to act on the City's behalf, to audit, examine, and/ or inspect, any and all
other documents and/or records relating to all matters covered by this Agreement. Consultant
shall maintain any and all such records at its place of business at the address set forth in the
"Notices" section of this Agreement.
10.2 [NTENTTONALLYDELETETD]
10.3 ASSIGNMENT. TRANSFER OR SUBCONSULTING
Consultant shall not subcontract, assign, or transfer all or any portion of any work and/or service
under this Agreement without the prior written consent of the City Manager, which consent, if
given at all, shall be in the Manager's sole judgment and discretion. Neither this Agreement, nor
any term or provision hereof, or right hereunder, shall be assignable unless as approved
pursuant to this Section, and any attempt to make such assignment (unless approved) shall be
void.
10.4 PUBLIC ENTITY CRIMES
Prior to commencement of the Services, the Consultant shall file a State of Florida Form PUR
7068, Sworn Statement under Section 287.133(3)(a) Florida Statute on Public Entity Crimes with
the City's Procurement Division.
10.5 EQUAL EMPLOYMENT OPPORTUNITY
ln connection with the performance of the Services, the Consultant shall not discriminate against
any employee or applicant for employment because of race, color, national origin, religion, sex,
gender identity, sexual orientation, disability, marital and familial status, or age.
10.6 CONFLICT OF INTEREST
The Consultant herein agrees to adhere to and be governed by all applicable Miami-Dade County
Conflict of lnterest Ordinances and Ethics provisions, as set forth in the Miami-Dade County
Code, and as may be amended from time to time; and by the City of Miami Beach Charter and
Code (as some may be amended from time to time); both of which are incorporated by reference
herein as if fully set forth herein.
The Consultant covenants that it presently has no interest and shall not acquire any interest,
direct or indirectly, which could conflict in any manner or degree with the performance of the
Services. The Consultant further covenants that in the performance of this Agreement, no
person having any such interest shall knowingly be employed by the Consultant. No member of
or delegate to the Congress of the United States shall be admitted to any share or part of this
Agreement or to any benefits arising there from.
10.7 TRAVEL
No travel expenses will be allowable for the routine provision of resort tax or internal audits. ln the
event that the City assigns a project to a Consultant that requires travel, all travel in connection
with this Agreement must be pre-approved by the City. All travel expenses will be reimbursed in
accordance with the requirements of Section 112.061, Florida Statutes.
57
SECTION 11
NOTICES
All notices and communications in writing required or permitted hereunder, shall be delivered
personally to the representatives of the Consultant and the City listed below or may be mailed by
U.S. Certified Mail, return receipt requested, postage prepaid, or by a nationally recognized
overnight delivery service.
Until changed by notice in writing, all such notices and communications shall be addressed as
follows:
TO CONSULTANT:IFrLL !NI
TO CIW:IFrLL rNI
Notice may also be provided to any other address designated by the party to receive notice if such
alternate address is provided via U.S. certified mail, return receipt requested, hand delivered, or by
overnight delivery. ln the event an alternate notice address is properly provided, notice shall be sent to
such alternate address in addition to any other address which notice would othenrvise be sent, unless
other delivery instruction as specifically provided for by the party entitled to notice.
Notice shall be deemed given on the day on which personally served, or the day of receipt by either
U.S. certified mail or overnight delivery.
SECTION 12
MISCELLANEOUS PROVISIONS
12,1 CHANGES AND ADDITIONS
This Agreement cannot be modified or amended without the express written consent of the parties.
No modification, amendment, or alteration of the terms or conditions contained herein shall be
effective unless contained in a written document executed with the same formality and of equal
dignity herewith.
12.2 SEVERABILITY
lf any term or provision of this Agreement is held invalid or unenforceable, the remainder of this
Agreement shall not be affected and every other term and provision of this Agreement shall be
valid and be enforced to the fullest extent permitted by law.
12.3 ENTIRETY OF AGREEMENT
The City and Consultant agree that this is the entire Agreement between the parties. This
Agreement supersedes all prior negotiations, correspondence, conversations, agreements or
understandings applicable to the matters contained herein, and there are no commitments,
agreements or understandings concerning the subject matter of this Agreement that are not
contained in this document. Title and paragraph headings are for convenient reference and are not
intended to confer any rights or obligations upon the parties to this Agreement.
58
12.4 CONSULTANT'S COMPLIANCE WITH FLORIDA PUBLIC RECORDS LAW
Pursuant to Section 119.0701 of the Florida Statutes, if the Consultant meets the definition of
"Contractor'' as defined in Section 119.0701(1 Xa), the Consultant shall:
a) Keep and maintain public records that ordinarily and necessarily would be required by the
public agency in order to perform the service;
b) Provide the public with access to public records on the same terms and conditions that the
public agency would provide the records and at a cost that does not exceed the cost
provided in this chapter or as othenruise provided by law;
c) Ensure that public records that are exempt or confidential and exempt from public records
disclosure requirements are not disclosed except as authorized by law; and
d) Meet all requirements for retaining public records and transfer to the City, at no City cost,
all public records created, received, maintained and/or directly related to the performance
of this Agreement that are in possession of the Consultant upon termination of this
Agreement. Upon termination of this Agreement, the Consultant shall destroy any
duplicate public records that are exempt or confidential and exempt from public records
disclosure requirements. All records stored electronically must be provided to the City in a
format that is compatible with the information technology systems of the City.
For purposes of this Article, the term "public records" shall mean all documents, papers, letters,
maps, books, tapes, photographs, films, sound recordings, data processing software, or other
material, regardless of the physical form, characteristics, or means of transmission, made or
received pursuant to law or ordinance or in connection with the transaction of official business of
the City.
Consultant's failure to comply with the public records disclosure requirement set forth in Section
1 19.0701 of the Florida Statutes shall be a breach of this Agreement.
ln the event the Consultant does not comply with the public records disclosure requirement set
forth in Section 119.0701 of the Florida Statutes, the City may, at the City's sole discretion, avail
itself of the remedies set forth under this Agreement and available at law.
[REMAINDER OF THIS PAGE LEFT INTENTIONALLY BLANK]
59
!N WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed
by their appropriate officials, as of the date first entered above.
FOR CITY:
ATTEST:
CITY OF MIAMI BEACH, FLORIDA
By:
City Clerk Mayor
FOR CONSULTANT:
ATTEST:
ITNSERT NAMEI
By:
Secretary President
Print Name Print Name / Title
60
APPEN DIX F
AAIAMIBEACH
lnsuro nce Requirements
2015-043-WG
AUDITS OF RESORT TAXES AND OTHER
INTERNAL AUDITS AS NEEDED
PROCUREMENT DIVISION
1700 Convention Center Drive
Miomi Beoch, Florido 33.l39
61
b
:MIAAAIBTACH
INSURANCE REQUIREMENTS
This document sets forth the minimum levels of insurance that the contractor is required to
maintain throughout the term of the contract and any renewal periods.
XXX 1. Workers' Compensation and Employe/s Liability per the Statutory limits of the State of Florida.
XXX 2. Comprehensive General Liability (occurrence form), limits of liability $ 1.000,000.00 per occurrence for
bodily injury property damage to include Premises/ Operations; Products, Completed Operations and
Conkactual Liability. Contractual Liability and Contractual lndemnity (Hold harmless endorsement
exactly as written in "insurance requirements" of specifications),
XXX 3. Automobile Liability - $1,000,000 each occurrence - owned/non-owned/hired automobiles included.
-4'ExcessLiability-$-,00peroccurrencetofollowtheprimarycoVerages.XXX 5. The City must be named as and additional insured on the liability policies; and it must be stated on the
certificate.
_ 6. Other lnsurance as indicated:
_ Builders Risk completed value $_,00_ Liquor Liability $_.00_ Fire Legal Liability $_.00
-
Protection and lndemnity $-.oo_ Employee Dishonesty Bond $_.00_ Other $_.00
XXX 7. Thirty (30) days written cancellation notice required.
XXX 8. Best's guide rating B+:Vl or better, latest edition,
XXX 9. The certificate must state the proposal number and title
The City of Miami Beach is self-insured. Any and all claim payments made from self-insurance are subject
to the limits and provisions of Florida Statute 768.28, the Florida Constitution, and any other applicable
Statutes.
62
APPEND XG
MIAM BEACH
Somple Audit Progroms
for Resort Tox Audits
2015-043-WG
AUDITS OF RESORT TAXES AND OTHER
INTERNAL AUDITS AS NEEDED
PROCUREMENT DIVISION
lZ00 Convention Center Drive
Miomi Beoch. Florido 33,l39
63
CITY OF MIAM! BEACH
RESORT TAX AUDIT PROGRAM
ANNUAL ACCOUNTS - APARTMENTS
PRELIMINARY WORK
NOTIFICATION LETTER:
PRE-AUDIT INTERVIEW:
AUDIT INTERVIEW QUESTIONNAIRE
Business Name:
Date:
TotalAvailable Rooms:
How many floors?
What kind of rentals do your
exemptions represent?
PRE.AUDIT INTERVIEW
DATE INTIALS
1 Tour oremises notino lavout
2 Visually inspect the premises for the following:
a. Document any revenue control procedures and
equipment.
3 Determine the following with the owner/contact:
a. Current ownership
b. Current officers
c. Above information aqrees with information on file.
4 Review what records are maintained to support Resort
Tax Returns with owner/contact.
5 Review Audit Questionnaire with owner/contact.
64
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
ANNUAL ACCOUNTS - APARTMENTS
REQUEST FOR RECORDS
GENERAL PROCEDURES
DATE
REQUESTED
DATE
RECEIVED
1 SOURCE DOCUMENTS
a. Hotels, Apartment Houses, Etc.
i. Guest Cards/Folios
ii. Receipt Register
iii. Rent Rolls
iv. Signed Lease
v. Other (Specify)
2 ACCOUNTING RECORDS
a. Hotels, Apartment Houses, Etc.
i. Sales Journals
ii. TranscripURevenue Report
iii General Ledqer
3 GENERAL ITEMS
a. Federal lncome Tax Returns
b. State Sales Tax Returns
c. County Tax Returns
d. Exemption Documentation
e. Financial Statements
f. Bank Statements
DATE INITIALS
1 Examine the Exemptions taken and determine their
validity.
a. Prepare and see related schedule(s).
2 Examine Rental lncome Records to determine
taxable rentals if any.
a. Trace to Resort Tax Return.
b. Preoare and see related schedule(s).
65
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
ANNUAL ACCOUNTS - APARTMENTS
POST AUDIT PROCEDURES
DATE INITIALS
1 Discuss audit findinos (if anv) with owner/contact.
2 Review late charge fees or other memos owed by
taxpaver.
3 Prepare a short narrative, summarizing audit
including level of cooperation of owner/contact
and qeneral overview.
4 Sign off on audit program, complete all
documentation and schedules, and turn into Asst.
lnternal Auditor/ lnternal Auditor for final review.
5 Final review of audit performed by Asst. lnternal
Auditor/lnternal Auditor.
66
Business Name:
Date:
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS - ROOMS ONLY
AUDIT INTERVIEW QUESTIONNAIRE
ROOMS OPERATIONS
What is the name of the front desk software?:
What kind of rentals do your exemptions represent?
How does your system work?
1
Check-ln Time:
Check-Out Time:
How many floors?
Total available rooms:
2.
3.
4.
5.
67
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS - ROOMS ONLY
PRE-AUDIT INTERVIEW
(NOTE: To be performed at least two (2) weeks prior to audit commencement date).
REQUEST FOR RECORDS
DATE INTIALS
1 Tour premises with owner/contact notinq layout
2 Visually inspect the premises and document any
revenue control procedures and equipment.
3 Determine the following with the owner/contact:
a. Current ownership
b. Current officers
c. Above information agrees with information
on file with Resort Tax Section.
4 Review what records are maintained to support Resort
Tax Returns with owner/contact.
5 Review Audit Questionnaire with owner/contact.
DATE
REOUESTED
DATE
RECEIVED
1 SOURCE DOCUMENTS
a. Hotels, Rooms, Etc.i. Guest Cards/Folios
ii. Receipt Register
iii. Night Audit report
iiii. Other (Soecifv)
2 ACCOUNTING RECORDS
a. Hotels, Rooms, Etc.
i. Sales Journals
ii. TranscripURevenue Report
iii. General Ledqer
3 GENERAL ITEMS
a. Federal lncome Tax Returns
b. State Sales Tax Returns
c. County Tax Returns
d. Exemption Documentation
e. Financial Statements
f. Bank Statements
68
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS - ROOMS ONLY
GENERAL PROCEDURES
REVENUE PROCEDURES
DATE INITIALS
1 Examine Federal lncome Tax Returns/lncome
Statements
a. Compare sales with totals reported on Resort
Tax Returns. Reconcile, if necessary.
b. Preoare and see related schedule(s).
2 Examine State Sales Tax Returns
a. Compare sales with total reported on Resort Tax
Returns. Reconcile, if necessary.
b. Prepare and see related schedule(s)
3 Examine County Tax returns
a. Compare sales with total reported on Resort Tax
Returns, Reconcile, if necessary.
b. Prepare and see related schedules(s)
4 Examine Sales Tax Worksheets
a. Compare sales with totals reported on the Resort
Tax Returns.
b. Prepare and see related schedule(s).
5 Compare sales totalfrom above return with the
General Ledger totals.
a. Preoare and see related schedule(s)
SALES:DATE INITIALS
1 Examine Revenue Source Document (Rooms, etc)
a. Trace sales to daily/weekly/monthly reports.
b. Preoare and see related schedules.
2 Examine a sample of daily revenue reports.
a. Trace to the month end reports.
b. Compare to the Monthly lncome
statement./Resort Tax Returns.
c. Prepare and see related schedules.
3 Examine General Ledger (sales, purchases, and tax
payable)
a. Trace to Financial Statements/Resort Tax
Returns.
b. Preoare and see related schedules.
4 lf the hotel uses bank statements for reporting
purposes:
a. Compare bank deposits statements to the resort
tax returns.
b. Prepare and see related schedules.
69
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS - ROOMS ONLY
POST AUDIT PROCEDURES
5 Review selected exemptions documents for proper
siqnature and oroorietv of exemotion taken.
6 Document work performed, including an explanation of
any alternate/additional audit procedures performed,
explanations of unreasonable variances and
conclusions made as to reasonableness of reported
sales.
DATE INITIALS
I Discuss audit findinqs (if any) with owner/contact.
2 Prepare a short narrative, summarizing audit including
level of cooperation of owner/contact and general
overview.
3 Sign off on audit program, complete all documentation
and schedules, and turn into Asst. lnternal Auditor /
lnternal Auditor for final review.
4 Final review of audit performed by Asst. lnternal
Auditor / lnternal Auditor.
70
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS WITH FOOD AND BEVERAGE
AUDIT INTERVIEW QUESTIONNAIRE
FOOD & ALCOHOL OPERATIONS
Business Name:
Date:
What are the food and beverage outlets operated by the hotel?
What are the food and beverage outlets NOT operated by the hotel?
Note: these operators must be registered with Resort Tax; you must follow up.
What are your business hours and days of operation?
What is the seating/occupancy capacity?
Do you provide complimentary employee meals?
Do you provide discounted employee meals?
lf yes, % of discou
How many cash registers/POS Terminal are there?
What system do you use?
Are they interfaced with the hotel?
What internal daily record do you keep?
Guest Checks
Register Tapes
POS Report (daily/monthly)_
Do you have promotional/complimentary ("house") charges: Yes ( )No( )
lf yes, approximately what % of total sales is this?
How does your system work?
1
2.
3.
4.
71
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS WITH FOOD AND BEVERAGE
AUDIT INTERVIEW QUESTIONNAIRE
ROOMS OPERATIONS
Business Name:
Date:
Check-ln Time:
Check-Out Time:
How many floors?
Total available rooms:
What is the name of the front desk software?:
What kind of rentals do your exemptions represent?
How does your system work?
1
2.
3.
4.
5.
72
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS WITH FOOD AND BEVERAGE
PRE-AUDIT INTERVIEW
(NOTE: To be performed at least two (2) weeks prior to audit commencement date).
REQUEST FOR RECORDS
DATE INTIALS
1 Tour premises with owner/contact notino lavout
2 Visually inspect the premises and document any
revenue control procedures and eouipment.
3 Determine the following with the owner/contact:
a. Current ownership
b. Current officers
c. Above information agrees with information
on file with Resort Tax Section.
4 Review what records are maintained to support Resort
Tax Returns with owner/contact.
5 Review Audit Questionnaire with owner/contact.
DATE
REQUESTED
DATE
RECEIVED
1 SOURCE DOCUMENTS
a. Hotels, Rooms, Etc.i. Guest Cards/Foliosii. Receipt Register
iii. Night Audit report
iiii. Other (Specifv)
2 b. Restaurants & Barsi. Daily Sales Ticketsii. Cash Register Tapesiii. DailyMeeklySummariesiv. Purchase Records/lnvoices
v. Other (Soecifv)
73
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS WITH FOOD AND BEVERAGE
GENERAL PROCEDURES
DATE
REQUESTED
DATE
RECEIVED
2 ACCOUNTING RECORDS
a. Hotels, Rooms, Etc.i. Sales Journalsii. TranscripURevenueReport
iii. General Ledqer
b. Restaurants & Barsi. Sales Journalii. Purchases Journal
iii. General Ledqer
3 GENERAL ITEMS
a. Federal lncome Tax Returns
b. State Sales Tax Returns
c. County Tax Returns
d. Exemption Documentation
e. Financial Statementsf. Bank Statements
DATE INITIALS
1 Examine Federal lncome Tax Returns/lncome
Statements
a. Compare sales with totals reported on Resort
Tax Returns. Reconcile, if necessary.
b. Prepare and see related schedule(s).
2 Examine State Sales Tax Returns
a. Compare sales with total reported on Resort Tax
Returns. Reconcile, if necessary.
b. Prepare and see related schedule(s)
3 Examine County Tax returns
a. Compare sales with total reported on Resort Tax
Returns, Reconcile, if necessary.
b. Prepare and see related schedules(s)
4 Examine Sales Tax Worksheets
a. Compare sales with totals reported on the Resort
Tax Returns.
b. Prepare and see related schedule(s).
5 Compare sales totalfrom above return with the
General Ledger totals.
a. Prepare and see related schedule(s)
74
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS WITH FOOD AND BEVERAGE
REVENUE PROCEDURES
SALES:DATE INITIALS
1 Examine Revenue Source Document (Rooms, Food,
Alcohol)
a. Trace sales to daily/weekly/monthly reports.
b. Prepare and see related schedules.
2 Examine a sample of daily revenue reports.
a. Trace to the month end reports.
b. Compare to the Monthly lncome
statement./Resort Tax Retu rns.
c. Prepare and see related schedules.
3 Examine General Ledger (sales, purchases, and tax
payable)
a. Trace to Financial Statements/Resort Tax
Returns.
b. Prepare and see related schedules.
4 lf the hotel uses bank statements for reporting
purposes:
a. Compare bank deposits statements to the resort
tax returns.
b. Preoare and see related schedules.
5 Review selected exemptions documents for proper
siqnature and proprietv of exemotion taken.
6 Document work performed, including an explanation of
any alternate/add itional aud it proced ures performed,
explanations of unreasonable variances and
conclusions made as to reasonableness of reported
sales.
PURCHASES:DATE INITIALS
1 Calculate/review food and beverage costs for a
selected period and compare to industry/market
averages.
a. Prepare and see related schedules(s)
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CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS - HOTELS WITH FOOD AND BEVERAGE
POST AUDIT PROCEDURES
DATE INITIALS
1 Discuss audit findinqs (if anv) with owner/contact.
2 Prepare a short narrative, summarizing audit including
level of cooperation of owner/contact and general
overview.
3 Sign off on audit program, complete all documentation
and schedules, and turn into Asst. lnternal Auditor /
lnternal Auditor for final review.
4 Final review of audit performed by Asst. lnternal
Auditor / lnternal Auditor.
76
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS . RESTAURANTS AND BARS
PRELIMINARY WORK
NOTIFICATION LETTER:
PRE-AUDIT INTERVIEW:
AUDIT INTERVIEW QUESTIONNAIRE
FOOD & ALCOHOL OPERATIONS
Business Name:
Date:
What are your business hours and days of operation?
What is the seating/occupancy capacity?
How many employees are there?
Do you provide complimentary employee meals?
Do you provide discounted employee meals?
lf yes, % of discount:
How many cash registers/ POS Terminals are there?
What system do you use?
What internal daily records do you keep?
Guest Checks
Register Tapes
POS Re port_(d atlv a nSl_month lV)
Do you have promotional/complimentary ("house") charges: Yes ( ) No ( )
lf yes, approximately what % of total sales is this?
How does your system work?
1
2.
3.
4.
77
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS . RESTAURANTS AND BARS
PRE-AUDIT INTERVIEW
(NOTE: To be performed at least two (2) weeks prior to audit commencement date).
REQUEST FOR RECORDS
DATE INTIALS
1 Tour premises with owner/contact notinq lavout.
2 Visually inspect the premises and:
a. document any revenue control procedures
and eouioment.
3 Determine the following with the owner/contact:
a. Current ownership
b. Current officers
c. Above information agrees with information
on file with the Resort Tax Section
4 Review what records are maintained to support Resort
Tax Returns with owner/contact.
5 Review Audit Questionnaire with owner/contact.
DATE
REQUESTED
DATE
RECEIVED
1 SOURCE DOCUMENTS
a. Restaurants & Barsi. Daily Sales Tickets
ii. Cash Register Tapes
iii. Daily POS Reports
iv. DailyMeekly Summaries
v. Purchase Records/lnvoices
iiii. Other (Soecifv)
2 ACCOUNTING RECORDS
a. Restaurants & Bars
i. Sales Journal
ii. Purchases Journal
iii. General Ledqer
3 GENERAL ITEMS
a.
b.
c.
d.
e.
Federal lncome Tax Returns
State Sales Tax Return
Exemption Documentation
Financial Statements
Bank Statements
78
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS . RESTAURANTS AND BARS
GENERAL PROCEDURES
DATE INITIALS
1 Examine Federal lncome Tax Returns /lncome
Statements.
a. Compare sales with total reported on
Resort Tax Returns. Reconcile, if necessary.
b. Prepare and see related schedule(s).
2 Examine State Sales Tax Returns
a. Compare sales with total reported on
Resort Tax Returns. Reconcile, if necessary.
b. Preoare and see related schedule(s).
3 Examine lncome Statements
a. Compare sales with totals reported on the Resort
Tax Returns.
b. Compute the cost of sales ratio and determine its
reasonableness within industry standards.
c. Prepare and see related schedule(s).
79
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS . RESTAURANTS AND BARS
REVENUE PROCEDURES
SALES:DATE INITIALS
1 Examine a sample of monthly sales from the
Revenue Source Document.
a. Trace sales to daily/weekly/monthly reports.
b. Trace sales to State Sales Tax Returns.
c. Prepare and see related schedules
2 Select a sample of guest checks/sales tickets and
trace to the sales journal/revenue reports to verify
propriety of the accounting records. (lf possible obtain
coov of quest checks for audit work papers).
3 lf the business uses bank statements for reporting
purposes:
a. Compare bank deposits statements to the resort
tax returns.
b. Preoare and see related schedules
4 Document work performed, including an explanation of
any alternate/additional audit procedures performed,
explanations of unreasonable variances and
conclusions made as to reasonableness of reported
sales.
PURCHASES:DATE INITIALS
1 Calculate/review food and beverage costs for a
selected period and compare to industry/market
averages.
a. Prepare and see related schedules.
80
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM
MONTHLY ACCOUNTS . RESTAURANTS AND BARS
POST AUDIT PROCEDURES
DATE INITIALS
1 Discuss audit findinqs (if anv) with owner/contact.
2 Prepare a short narrative, summarizing audit including
level of cooperation of owner/contact and general
overview.
3 Sign off on audit program, complete all documentation
and schedules, and turn into Asst. lnternal Auditor /
lnternal Auditor for final review.
4 Final review of audit performed by Asst. lnternal
Auditor / lnternal Auditor.
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