RFP Proposed by Rodriguez, Trueba & Co., Inc.
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Request for Proposals
FOR AUDIT OF RESORT TAXES AND INTERNAL AUDITS OF NON-PROFIT
ORGANIZATIONS.
RFP # 08-06/07
City of Miami Beach
City Hall
Procurement Division -Third Floor
1700 Convention Center Drive
Miami Beach, Florida 33139
Proposed by:
Rodriguez, Trueba 8~ Co., P.A.
1985 NW 88th Court, Suite 101
Miami, Florida 33172
Phone: 305-593-2644
www.rtc-cpa.com
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Table of Contents
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Page No.
Introduction Letter -Executive Summary 1 - 3
Cost Information
4
Client Survey 5
Our Approach to Resort Tax Audits 6 - 10
Proposer's Experience, Qualifications and Past Performance 11 - 24
Acknowledgment of Addenda 25 - 29
Additional Documents Required 30 - 40
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CERTIFIED PUBLIC ACCOUNTANTS
November 28, 2006
Audits of Resort Taxes and Internal Audits ofNon-Profit Organizations
Evaluation Committee -City of Miami Beach, Florida
City Hall, Procurement Division -Third Floor
1700 Convention Center Drive
Miami Beach, Florida 33139
Dear Evaluation Committee:
We have studied the request for proposal and identified your needs for audit and consulting
services and feel confident that our firm, Rodriguez, Trueba & Co., Certified Public
Accountants, P.A. ("RT&C") would be an excellent choice for the engagement. Our proposal
highlights the process we will be using to complete the engagement within the specified time
period, utilizing our best people.
Our past experience and our professional qualifications are especially well suited to fulfilling the
requirements of the City of Miami Beach. In particular our firm provides services to local
municipalities, government agencies, housing agencies, community redevelopment agencies,
non-profit organizations, and restaurants very similar to in service scope to the services needed
by your City.
RT&C has been established as a legal entity and is licensed in the State of Florida since 1986.
Its principals have performed continuous CPA services with municipal governments since 1995.
RT&C complies with the independence and continuing education requirements of the
Government Auditing Standards issued by the Comptroller General of the United States. The
firm is a member in good standing of Florida Institute of Certified Public Accountants and the
American Institute of Certified Public Accountants.
In a brief summary of the proposal, we would like to point out the following items:
• RT&C has an excellent record of quality audit work with various Florida municipal
governments.
• RT&C's engagement partner in charge of accounting and auditing worked with the
Division of Audit of the Florida Department of Revenue from 1977 to 1979. During his
tenure, Carlos performed audits of restaurants, car dealerships and hotels such as the
Doral Hotel and Country Club. He has also worked in large governmental audits in a
supervisory capacity. Additionally, he was in charge of audits of various state and local
government units as well as Section 8 Projects of Metropolitan Miami-Dade County
Rodriguez, Trueba & Co., CPA, PA ~
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Executive Summary
HUD. He served the City of Coral Gables Budget and Audit Committee as a consultant
and currently sits in the Audit Committee of the Miami-Dade Public School System.
• RT&C performs comprehensive accounting, tax and consulting services for various
restaurants in South Florida. RT&C's staff works closely with client personnel to
establish and maintain accurate and efficient records. Our staff has the technical
knowledge and experience required to calculate, account and report the taxes collected by
such clients.
• RT&C audits and performs tax services for various apartment buildings, home owners
associations and management companies.
• RT&C audits a number of nonprofit organizations receiving federal and state financial
assistance. These audits are subject to the requirements set forth in OMB Circular A-133
and by the Auditor General of the State of Florida and Florida Statues.
• RT&C's partners and directors have over nine years of experience in preparing all kinds
of tax returns, including corporate income tax, emergency excise tax, intangible income
taxes, and sales and use tax returns for clients throughout the State of Florida and for
various other States.
• We guarantee our fee structure as presented in the last section of our response to the
proposal for the work as well as the related comparable hourly rates for other services
that maybe requested by the City.
• We will be available to commence the audits upon award. During the audits, we will be
sensitive to the City's needs by identifying other possible revenue sources that enhance
your mission, as well as by offering suggestions to accomplish expense reductions
without a comparable reduction in services.
WE KNOW RESORT TAXES, NON-PROFIT ORGANIZATIONS GRANTS
AND WE KNOW MIAMI BEACH
• We have experienced staff of trained personnel who have significant Agency, not-for-
profit and Governmental experiences.
• We commitment to serve Miami Beach in a timely and cost effective manner.
• We have committed a team of experienced professionals, who have significant not-for-
profit, restaurant and governmental sector experiences matched to your specific needs, to
carry out an effective and efficient audit in accordance with your timetable.
• Have significant expertise in the operations of similar entities and keep you informed
about any developments regarding such operations.
• This engagement is ver~portant to this firm. We have committed to provide the best
of our human resources to this engagement.
Rodriguez, Trueba & Co., CPA, PA 2
Executive Summary
We can assure you that we have the resources, people and enthusiasm to meet your
expectations and requirements for these audits. The persons authorized to make
representations for RT&C will be Carlos M. Trueba, CPA-Engagement Partner and
Mariano J. Rodriguez, CPA-Managing Partner, and they may be reached at 1985 N.W. 88th
Court, Suite 101, City of Doral, Florida 33172, Telephone (305) 593-2644.
We sincerely appreciate the opportunity to present this proposal and would be pleased to meet
with you to answer any questions. RT&C is convinced it can offer the highest quality of service.
We would be proud to include Miami Beach among our many distinguished clients.
._
Very truly yours,
~~
Carlos M. Trueba, CPA, Engagement Partner
For Rodriguez, Trueba & Company, CPA, PA
305-593-2644 Extension 110
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Cost Information
EXHIBIT A
COST PROPOSAL
Company Name Rodriguez, Trueba & Co., P.A.
Audits of Resort Taxes Monthly Review Quarterly Review Yearly Review
$ 1,075 $ 1,075 $ 650
Internal Audits of Non-
profit Organizations
Hourly Rate
$ 110
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Client Survey
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Copies of surveys will be attached at the end of the proposal. The list of clients to whom
survey's were sent is below:
CLIENT
City of West Miami, Florida
901 SW 62nd Avenue, West Miami FL 33144 (305-266-1122)
Contact Person: Yolanda Aguilar -City Manager
City of Sweetwater, Florida
500 SW 109th Avenue Sweetwater, FL 33174 (305)221-0411
Contact Person: Michael Lavin -Finance Director
City of Doral, Florida
8300 NW 53 Street, #300, Doral, Florida 33178 (305)59DORAL
Contact Person: Randolph G. White -Finance Director
Miami Dade Water and Sewer Department
3071 S.W. 38th Avenue, Miami Fl (305) 665-7477
Contact Person: Jo Hendricks, Special Gov. Services
City of Miami, Bayfront Park
301 North Biscayne Boulevard, Miami, FL 33132
Contact Person: Timoth Schmand -Executive Director
City of Miami, Florida - Rachlin Cohen and Holtz (Prime)
I S. E. 3`° Avenue, 10`" Fl, Miami, FL (305) 377-4228
Contact Person: Gerry Chiocca -Gov Audit Partner
Broward County, Florida
1 S. E. 3`° Avenue, 10th Fl, Miami, FL (305) 377-4228
Contact Person: Gerry Chiocca -Gov Audit Partner
Islands of Doral Community Development District
5701 N Pine Island Rd, Suite 370, Ft Lauderdale, F133321
Contact Person: Patti Powers (954) 721-8681
Rodriguez, Trueba & Co., CPA, PA
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Rodriguez, Trueba & Co., CPA, PA
Our Approach to Resort Tax Audits
At RT&C we have been very successful with a unique approach to audits that emphasizes
planning, analytical review and report writing in the early stages of the engagement. This
approach, coupled with, our evaluation of internal controls to assess audit risk early in the audit
have proven efficient and profitable in all our engagements as tests are directed towards critical
areas.
We will modify our approach to include all the procedures required by the City's audit programs.
In summary, we will carry out the following steps as we approach the resort tax audit
engagement:
• Upon acknowledgement of the auditee of receipt of the notification letter we will conduct
a pre-audit interview.
Where possible, we would test answers to interview through inspection and observation
and gauge the honesty of the taxpayer. Our interview will follow your "pre-audit
interview questionnaire program" which we will enhance as we learn from the audit
process and increase our level of experience.
We will request and obtain source documents, accounting records, tax returns and other
general financial information and carry out such audit procedures as we deem necessary
to achieve our audit objectives. These will include those procedures prescribed in the
City's audit program plus those analytical procedures that might alert us to underpayment
of taxes based on variances in normal industry standards or year-to-year fluctuations.
• We will reconcile all annual financial records provided with tax returns for resort taxes.
• We will test rentals, sales and purchases as indicated in the audit programs
• We will document and support our findings and discuss them with the taxpayer and carry
out such closing audit procedures as required by your audit program.
• We will deliver all our reports and workpapers in accordance with the City's instructions.
During our entire process, we promise to maintain a heightened skeptical attitude as defined
under new auditing standards dealing with the detection of fraud in financial statements.
We believe our approach will bring something new to the City of Miami Beach as working with
your internal auditors will provide a great learning experience to our firm.
Rodriguez, Trueba & Co., CPA, PA
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Our Approach to Resort Tax Audits
Based on our understanding of the expectations and requirements described in the City's RFP
have summarized below what we believe too be the proper approach to planning and
conducting the internal audits of the non profits. Based on our experience and technical
abilities we can assist or provide all of the services discussed below
The City distributes funding from various sources to several non-profits agencies. The City has identified
the funding sources to consist of monies from the general fund, resort tax fund, Community Development
Block Grants, Home Investment Partnerships, and Emergency Shelter Grants.
IdentifyinE Laws, Regulations and Contract Requirements
In order to plan and perform an internal audit of anon-profit organization receiving funds through the
City the auditor must identify the laws, regulations, and contract requirements of the grant. In addition to
examining the contract and related manuals for compliance requirements, the Auditor must identify the
source of the funds.
Grant Source Requirements
Federal Audit Requirements
From experience we know that Community Development Block Grants and Emergency Shelter Grants
are federal grants from the US Department of Housing and Urban Development. Whenever financial
assistance is received from the federal government, whether directly or through another agency, state or
local government, federal audit requirements apply.
When the City is acting as apass-through entity it assumes responsibility for complying with federal
requirements the moment it accepts the federal awards. That responsibility includes operating the
program, maintaining property and financial records, arranging for audits, and assuring audit resolution.
When the City (pass through entity) passes a grant through to a subrecipient, federal agencies hold the
pass-through entity ultimately responsible for compliance at the subrecipient level. The pass-through
entity is responsible for informing the subrecipient of applicable federal requirements as well as
identification of the source of funding and any additional administrative requirements imposed on the
subrecipient.
Audit requirements can present problems for the pass-through entity because the requirements differ
depending on the subrecipient's amount of federal expenditures, the awarding agency program
regulations, and the terms and conditions of the specific award. As mentioned above the City must first
understand the audit requirements before imposing them on the subrecipient.
Rodriguez, Trueba & Co., CPA, PA
Our Approach to Resort Tax Audits
Section 400(d) of OMB Circular A-183 places the following responsibilities on pass-through
entities:
a. identify federal awards made by informing each subrecipient of CFDA title and
number, award name and number, award year, if the award is R&D, and name of
federal agency. When some of this information is not available, the pass-through
entity shall provide the best information available to describe the federal award.
b. Advise subrecipients of requirements imposed on them by federal laws, regulations,
and the provisions of contracts or grant agreements as well as any supplemental
requirements imposed by the pass-through entity.
c. Monitor the activities of subrecipients as necessary to ensure that federal awards are
used for authorized purposes in compliance with laws, regulations, and the provisions
of contracts or grant agreements and that performance goals are achieved.
d. Ensure that subrecipients expending $300,000 or more in federal awards during the
subrecipient's fiscal year have met the audit requirements of Circular A-133 for that
fiscal year.
e. Issue a management decision on audit findings within six months after receipt of the
subrecipient's audit report and ensure that the subrecipient takes appropriate and
timely corrective action.
f. Consider whether subrecipient audits necessitate adjustment of the pass-through
entity's own records.
g. Require each subrecipient to permit the pass-through entity and auditors to have
access to the records and financial statements as necessary for the pass-through entity
to comply with Circular A-133.
h. Maintain subrecipient's report submissions (or other written notification when the
subrecipient is not required to submit a reporting package) on file for at least three
years from the date received.
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Rodriguez, Trueba & Co., CPA, PA
Our Approach to Resort Tax Audits
State Audit Requirements
The State of Florida Legislature enacted the "Florida Single Audit Act" to establish state audit and
accountability requirements and to the extent possible, to parallel federal audit requirements. If any of the
grants or programs that the City intends to audit originate from the State the Auditor must address State
requirements. The City's responsibilities for subrecepients of State financial assistance are very similar to
the Federal requirements disclosed above.
Local Audit Requirements
The City has also identified local grants from the general fund and tourist tax fund as potential internal
audit candidates. In these instances the Auditor will need to meet the requirements set forth by the City in
regards to the grants.
Awarding Agency Requirements
In addition to identifying the source of grant funds, special consideration will need to be given to
awarding agency requirements. Various Federal and State agencies issue supplemental requirements to
the general Federal and State audit requirements set forth by the single audit acts. These requirements are
normally created to address specific objectives of the agency. The Auditor must become familiar with
such requirements in order to plan and perform the audit.
Preparation of Audit PCOgramS and Conducting Monitoring
The Auditor will need to use the laws, regulations, contract requirements and relative controls identified
during the procedures explained above to create an audit program that will effectively and efficiently test
compliance. The Audit program will combine the knowledge of the relative requirements to the physical
records and activities performed by the grant recipients. Normally the audit program will act as a
checklist and will assist the Auditor as he or she performs the grant monitoring.
Grant Monitoring
The Auditor(s) performing the monitoring needs to monitor the activities under grant programs (draws,
advances, and deposit of funds; expenditures; matching of funds; and filing of financial reports) for com-
pliance with grant contracts, applicable regulations, and matching requirements. Monitoring, to be
effective, usually requires some or all of the following policies and procedures:
• Separate accounts for identifying receipts and expenditures by grant.
• Budget categories for grant receipts and expenditures by grant.
• Deposit of grant receipts directly in a separate bank account or accounted for through agrant-
loan fund control account.
• Documentation of a time schedule for filing financial reports with grantors.
• Reconciliations of grant financial reports that have been prepared, reviewed, and approved by
a responsible official before filing with supporting account records.
• Written notification to employees when grant provisions or related regulations impose
requirements that differ from the governmental unit's normal policies and procedures.
Rodriguez, Trueba & Co., CPA, PA
Our Approach to Resort Tax Audits
Examination of Grant Transactions
After inquiring of responsible officials concerning grant applications and monitoring of grant activities
and inspecting selected applications for indications of compliance with grant provisions, the auditor
should examine individual grant transactions. Generally, audit sampling is applicable. The auditor should
select a sample of grant and similar program revenues (concurrently with cash receipts), examine them for
indications of compliance with grant provisions and applicable laws and regulations, and review them for
accounting accuracy, including classification of receipts. The auditor should also select a sample of grant
and similar program expenditures (concurrently with cash disbursements), review them for accounting
accuracy, and examine charges to grants for compliance with grant contracts and applicable laws and
regulations.
Review o Grant Reports
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The auditor should also review prior grant audit reports and consider the nature and disposition of any
questioned costs or compliance deficiencies. For reports filed in the current period, the auditor should
inspect reconciliations of grant financial reports to accounting records, compare selected reports to
accounting records, and examine reconciliations and reports for indications of the operating effectiveness
of controls. If grant monitoring is not effective or the governmental unit has not prepared reconciliations,
the auditor will need to reconcile grant financial reports to accounting records and determine the
timeliness of filed reports.
Reporting Audit Results
Once the audit is performed the auditor needs to report containing any deficiencies, findings, questioned
costs, and corrective action.
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Proposer's Experience, Qualifications and Past Performance
Company, is a minority
Enterprise in Miami-Dade
Florida.
Rodriguez, Trueba & Company, ("RT&C"), is a privately owned professional association of
certified public accountants in the State of Florida with offices in Miami. Our firm has
performed continuous professional accounting services in the South Florida area since 1986. We
are members in good standing of the American and Florida Institutes of Certified Public
Accountants and the Cuban American CPA Association. Additionally, Rodriguez, Trueba &
RT&C renders services to private, nonprofit and governmental organizations that represent
nearly all facets of the economic spectrum. The following services are available to our clients:
owned firm with approved designations as a Hispanic Minority
County and a Disadvantage Business Enterprise within the State of
:: Comprehensive Accounting Services -These services include the full spectrum of the
accounting practice. They range from account write-up to compilation, review and audits
of financial statements.
:: Tax Services -These services include the planning and preparation of our clients' tax
returns. We investigate all possible planning opportunities to maximize tax savings. We
subscribe to various tax services and publications as well as hold internal quarterly seminars
with staff to discuss tax law changes. We advise our clients to work towards the most tax
advantageous posturing permitted within the Internal Revenue Code.
:: Leal Services -These services include business evaluations, damage appraisals and work
related to overall litigation support including bankruptcy, divorce and estate planning. We
work closely with attorneys, insurance companies, and regulatory agencies to maximize the
full use of our services.
:: Consulting Services -These services include the design of budgetary, accounting, and cost
control systems. Our services complement the implementation of control structures with
management information and reporting systems. We provide services for all facets of the
business environment including but not limited to financial consulting, operation system
implementation and redesign, information technology, human resources, and more.
:: Additional Services
Administrative and consulting services related to organizational structure and
personnel administration.
~~ Design and installation of information technology systems, including hardware
selection, software development, database design, and communications.
~"•` Design of management information and reporting systems.
~~ Economy and efficiency studies.
Rodriguez, Trueba & Co., CPA, PA 11
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Proposer's Experience, Qualifications and Past Performance
Our services are provided for a wide range of industries. We have provided services to the
following markets:
:: Financial Service Providers
:: Mortgage Lenders and Brokers
;: Architects and Consulting Engineers
:: Distributors and Wholesalers
:: Retailers
:: Professionals
:: Food and Beverage Establishments
:: Nonprofit Organizations
:: State and Local Governments
:: Governmental Agencies
:: Common Interest Realty Associations
:: Real Estate Related Ass~ciatinnc
:i Insurance Companies_ Agents and (~thPr Tnc„rancP RPlaterl Fntitiac
:: International Clientele
RT&C has fifteen total employees of which twelve are professional staff. Our partners are
CPA's and our two founding partners have more than twenty years of diversified public
accounting experience. RT&C's partners come from a variety of backgrounds including
experience with National and Regional CPA firms as well as private industry. They are
responsible for overall company and client policy, direction and quality control. Their vision has
allowed our firm to grow to its current size and provide outstanding quality. RT&C stands out in
comparison to firms of comparable size because of our commitment to our clients, employees
and community.
Our supervisors and senior accountants have a minimum of four years of diversified public
accounting experience. They perform audit procedures, supervise staff, review findings and
prepare audit reports. Our staff accountants are graduates from accredited universities with
major course work in accounting. They assist in performing auditing engagements and continue
to expand their skills through job training and continuing education programs.
Since inception, and especially over the past ten years, the RT&C team has fulfilled numerous
contracts for the private and public sector, many of which required substantial commitment of
staff-hours and professional expertise. RT&C has audited privately held companies and federal,
state and local government agencies with assets in excess of $2 billion and has proven to be a
highly capable, cost-effective and audit litigation-free alternative to the larger national and
regional firms, even on engagements requiring substantial commitment of staff hours.
Rodriguez, Trueba & Co., CPA, PA 12
Proposer's Experience, Qualifications and Past Performance
RT&C's extensive experience demonstrates our ability to staff, administer and successfully complete
complex engagements.
RT&C currently audits or has audited in the east five years the followinE•
Local Municipalities/Counties
Counties
Broward County, Miami-Dade Water & Sewer Department (with Rachlin, Cohen Holtz)
Cities
Miami (with Rachlin, Cohen Holtz), South Miami, Sweetwater, West Miami, Doral
Component Units of Local Municipalities
Miami Sports & Exhibition authority of the City of Miami,
BayFront Park of the City of Miami
City of South Miami Community Redevelopment Agency
Community Development Districts
Islands of Doral III, Portofino Shores, Portofino Isles, Huntington, Caribe Islands
Commercial Entities
Arquitectonica International, USA Bouquet, CP Motion, FB Foods, Incomm Holdings,
Miami Dade Health Care Centers
Non-Profit Or¢anizations
Florida FTAA, Inc., Allapattah Community Action and Housing, The Learning Experience,
St. Stephens Episcopal School, The Education Fund, Hialeah Dade Development, Hialeah Technology Institute
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Proposer's Experience, Qualifications and Past Performance
RT&C agrees to adhere to the performance standards detailed in the RFP. The applicable
standards include but are not limited to:
:: Generally Accepted Auditing Standards applicable to governmental units, as
promulgated by the American Institute of Certified Public Accountants (AICPA)
:: Governmental standards promulgated by the Governmental Accounting Standards
Board (GASB)
:: Federal and State statutes, reporting requirements under the Single Audit Act of
1984 as amended, the State of Florida Single Audit Act, OMB Circular A-133,
Rules of Auditor General (Section 10.557, Florida statutes), and Government
Auditing Standards issued by the Comptroller General of the United States
:: Government Accountability Office (GAO) standards, regulations and guidelines
applicable to the State of Florida
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Posseses Staff Cont ainin g Expe rtise
Key Staff Certifications Certification Additional Information and Comments
Partners SP SN Staff
Certified Public Accountant X 4 I _ _ Currently, RT&C has 5 CPAs on Staff. The Partners have 6 to
20 years ofvast experience in public accounting.
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In the past, the Firm has hired a Certified Fraud Examiner for
Certified Fraud Exanriner - - - assistance in various fum engagements. Ifnecessary, RT&C
can hire or contract this individual for future projects.
Mariano Rodrigues Partner, served as vice president of Intemal
Audit for SunTrust Bank for several years before starting his
Certified Intemal Auditor - - - - own firm. This prior experience has allowed the firm to provide
clients with consulting services on projects requiring internal
audit expertise.
Certified Infom~ation System In the past, the Firm has hired individuals with extensive
Auditor - - - programing and infomrdtion systerrts knowledge to assist in
various stages of firm audit and consulting engagements.
Rodriguez, Trueba & Co., CPA, PA
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Key Personnel and Subcontractors Performing Services
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CERTIFIED PUBLIC ACCOUNTA
Rodriguez, Trueba & Co., PA
- Accounting, Audit and Tax Staff
Governmental and Non-Profit Team ~~
Rodriguez, Trueba & Co., P.A.
- Administrative Staff
Note: We are not including any Subcontractor in this RFP
Rodriguez, Trueba & Co., CPA, PA
/6
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Key Personnel and Subcontractors Performing Services
CARLOS M. TRUEBA, CPA
Engagement Partner
Education:
Certified Public Accountant - 1980
Bachelors Degree -Florida International University 1977
Business Experience:
1989 -Present RodriQUez. Trueba & Co.. CPA, PA - (Audit Partner)
(and Trueba & San Miguel P.A.)
Responsibilities:
• Technical Responsibilities- Director in charge of accounting and auditing for all firm
clients. Responsible for the planning, supervision and review of all firm attest
engagements. Technical review of all financial statements with full disclosures released
by firm.
• Valuation Analysis - Perform business valuation engagements for corporate and
individual clients. These engagements were for negotiations between buyer and seller of
the business, for tax related issues on estate valuation matters and for resolution of
shareholder disputes. Performed loss of income analysis on right of way issues for
Department of Transportation of the State of Florida.
• Professional Development -Responsible for all accounting and auditing development of
professional staff. Duties include coordinating sixteen hours of continuing professional
education to be provided in-house. The topics discussed are relevant to those improving
client knowledge.
• Quality Control -Responsible for firm's quality control policies and procedures.
Responsibilities include the development and update of the firm's staff quality control
policies and procedures related to audit, services and compilation issues responsible for
quality review issues.
• Extensive experience in audits in accordance with professional standards and government
auditing standards required under federal regulations and state statutes. Consulting
experience include general business and administrative processes leading to performance
improvements for small businesses ($1 to $20 million in sales) and small local
governments ($5 to $20 million budget). Additionally, these services also lead to
evaluations and recommendations of clients' business practices related to financial as
well as operational issues.
• Administrative - Vice President and member of firm's executive committee.
Responsibilities include the firm's long-term marketing strategies and coordination of
planning retreats. Responsible for client development and retention approximating fifty-
,_, sixty percent of firm's billings. Other duties include the management of the firm's cash
flow
Rodriguez, Trueba & Co., CPA, PA j ~
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Key Personnel and Subcontractors Performing Services
Carlos M. Trueba, CPA -Resume Continued
• Twenty-Eight (28) years of experience in public accounting, including (25) in
supervisory positions (manager and partner/principal) related to audit engagements.
Fifteen (15) years as senior audit partner in charge of audits of nonprofit organizations
and concurring partner in State and Local Government clients.
• Currently serving as a member in the Miami-Dade Public School System Audit
Committee. Served as a consultant to the Budget and Audit Committee of the City of
Coral Gables. Attends all Committee meetings and Board meetings dealing with Budget
and Audit. Works closely with the Committee Members and the Chief Auditor/Finance
Director. Mr. Trueba has also consulted JESCA and the City of Sweetwater in their
efforts to create policy manuals and pay rate studies.
• Current engagement partner in all of the firm's municipal clients, including the Miami
Sports and Exhibition Authority and the Miami Arena, the City of Doral, the City of
West Miami, and the City of Sweetwater. Mr. Trueba was also in charge of joint venture
contracts with international accounting firms for consulting and audit work with the
Florida Lottery.
1983 -1989 Grau & Co. -Audit Partner
Responsibilities
• Director in charge of Accounting and Auditing for all firm not for profit clients. Member
of firm's team responsible for planning, supervision, review and concurring review of all
firms attest engagements. This function was distributed among by three partners.
Technical review of all financial statements with full disclosures released by firm's
Miami office.
Extensive experience in audits in accordance with government auditing standards
required by federal regulations and state statutes. Audit clients include non-profit
organization receiving federal funding and mortgage brokers regulated by the U.S.
department of Housing and Urban Development.
Skills and Memberships
• Fluent in English and Spanish
• Microsoft Excel, Word, PowerPoint
• Lotus 123, Word Pro
• Electronic Mail, Internet access, and other Windows Applications
• Member of the American Institute of Certified Public Accountants
• Board Member of the Special Olympics, YMCA of Greater Miami
• Miami Dade School Board Audit Committee Member
..
Rodriguez, Trueba & Co., CPA, PA
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Key Personnel and Subcontractors Performing Services
MARIANO J. RODRIGUEZ, CPA
Partner
Education:
Graduated 1979 from Florida International University with Bachelors Degree in Business
Administration majoring in accounting.
Business Experience:
1989 -Present RodriQUez. Trueba & Co., CPA, PA
Responsibilities:
• Partner in charge of a segment of the firm's clients and responsible for relations
with the department of Transportation
• Represented consultants in the engineering and architectural fields that do
business with the Florida Department of Transportation.
• Supervised and reviewed all overhead audits required per Florida statute 14-75.
• Responsible for the information system of the firm.
• Responsible for the firm during transitional of new business or mergers and
involved in all decisions of the firm.
• Supervised the servicing of a variety of clients in the area of accounting and
taxation.
• Head the firm's consulting services area.
1989 - 1993 Pozo & Rodri~.tez, CPA, P.A. - (Partner
Responsibilities:
• Audit Partner in charge of the audit department.
• Coordinated engagement staffing, timing and client assistance.
• In charge of public relations and client development.
1987 - 1989 Mariano Rodriguez, CPA, PA - (Self-Emnlo,~~
Responsibilities:
• As asole-practitioner, serviced a variety of clients in the areas of accounting and
taxation. Responsibilities to these clients were monthly accounting services,
preparation of financial statements, tax planning and year-end tax returns and
management advisory services.
Rodriguez, Trueba & Co., CPA, PA
19
Key Personnel and Subcontractors Performing Services
Mariano J. Rodriguez, CPA -Resume Continued
1985 - 1986 Sun Bank, N.A - (Audit Manager)
Responsibilities
• Managed the South Florida Audit Department with accountability for auditing six
affiliate banks with assets totaling $4.3 Billion.
• Managed staff of 16 with an annual budget of approximately $500,000
• Prepared audit committee reports and present findings to each bank's audit
committee
• Conducted training seminars for the entire Florida staff and mini-seminars for the
South Florida Audit Department
• Coordinated recruiting efforts at three universities for audit, commercial loans and
banking candidates
1982 - 1985 Coopers & Lybrand, CPA - (Audit Supervisor
Responsibilities
• In all facets of planning, administering and performing audits for various
companies; supervise and motivate staff; prepare financial statements & provide
clients, advice on accounting issues, systems, etc.
• Industry experience: Manufacturing, Banking & Real Estate.
• Preparing and reviewing of tax accruals and related corporate tax returns
• Coordinating projects relating to bankruptcies and acquisition
• Conducting training courses for staff members on a local and national level
1980 - 1981 Rachlin & Cohen, CPA - (Staff Accountant,
Responsibilities:
• Experience in various areas of certified audits. Exposure in small business
engagements, which entailed preparation of statements and tax returns for diverse
entities.
1977 - 1980 Youth Co-Op, Inc. - (Project Director from April 1979 to April 1980]
Responsibilities:
• Responsible for personnel, budgeting and record keeping duties, as well as other
aspects of employing 650 youths.
• (Assistant Accountant from July 1977 to April 1979)
• Responsible for implementing and supervising major accounting matters of the
agency.
Rodriguez, Trueba & Co., CPA, PA
20
~~~~°I Tn
Key Personnel and Subcontractors Performing Services
Mariano J. Rodriguez, CPA -Resume Continued
Achievements:
• Successfully passed the Uniform C.P.A. Examination, May 1980
• Successfully passed the Chartered Bank Auditor (CBA) Examination, August
1986
• Successfully passed the Certified Valuation Analyst Examination, December
1999 (CVA)
• Dean's List, Florida International University
• Miami-Dade Community College Certificate for Academic Achievement
• Youth Co-Op Honorary Certificate for outstanding service to agency
Activities:
• Active in Dade County Chapter of the FICPA
• Active Member Miami-Dade Chapter Committee
• Relations with Colleges and Universities
• Marriage Counselor for the Archdioceses of Miami
• Treasurer for the Building Fund of Camino
• Board Member of the Miami Symphony Orchestra
Active Member of Our Lady of the Lakes Finance Committee
..
Rodriguez, Trueba & Co., CPA, PA
21
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Key Personnel and Subcontractors Performing Services
CAROLINA SARDINHA
Tax Senior
Education:
Master ofaccounting -Nova Southeastern University -Set to finish March 2007
Bachelor ofaccounting -University of Florida -May 2002
Business Experience:
November 2003 -Present Rodriguez. Trueba & Co., CPA, PA - (Experienced Staffl
Responsibilities:
• In charge accountant for various clients
^ Preparation of bank reconciliations
^ Classification and posting of cash disbursements
^ Maintenance of asset details and depreciation calculations
^ Preparation and posting of journal entries
^ Federal and State payroll tax return preparation
^ Compilation of financial statements
^ Federal and State Corporate tax return preparation
• Audit Staff responsibilities included
^ Conducting tests of internal controls and summarizing results
^ Conducting compliance tests and summarizing results
^ Involvement in audit planning stage
^ Preparation and analysis of financial statements (compilations and reviews
included)
^ Reviewing and identifying engagement risks and issues with engagement partner
and manager in charge
^ Researching ofaccounting standards and principles
^ Auditing of account balances as per the audit programs
^ Responsible for reading grant contracts and identifying important compliance
issues for discussion with manager in charge
• Preparation of individual income tax returns
• Preparation of State of Florida Intangible and Tangible tax returns
December 2002 -November 2003 Doral Golf Resort and Sna
Responsibilities:
Staff Accounting duties which included reconciling/managing various credit card accounts,
overseeing the gift-cards account, and reconciling various General Ledger accounts. Performed
daily reconciliations of gift-cards, which are issued and redeemed throughout the numerous spa,
retail, and food and beverage outlets at the resort. Contacted managers for corrections. Posted
entries to General Ledger, and assisted Controller in special projects.
Skills and Membershi_ns
• Fluent in English and Spanish
• Microsoft Excel, Word, PowerPoint
Electronic Mail, Internet access, and other Windows Applications
Rodriguez, Trueba & Co., CPA, PA 21
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Key Personnel and Subcontractors Performing Services
AIMEE VECIN
Staff
Education:
Bachelor of accounting -Florida International University -May 2006
Business Experience:
June 2006 -Present RodriQUez. Trueba & Co., CPA. PA - (Experienced Staffl
Responsibilities:
• In charge accountant for various clients
^ Preparation of bank reconciliations
^ Classification and posting of cash disbursements
^ Maintenance of asset details and depreciation calculations
^ Preparation and posting of journal entries
^ Federal and State payroll tax return preparation
^ Compilation of financial statements
^ Federal and State Corporate tax return preparation
• Audit Staff responsibilities included
^ Conducting tests of internal controls and summarizing results
^ Conducting compliance tests and summarizing results
^ Involvement in audit planning stage
^ Preparation and analysis of financial statements (compilations and reviews
included)
^ Reviewing and identifying engagement risks and issues with engagement partner
and manager in charge
^ Researching of accounting standards and principles
^ Auditing of account balances as per the audit programs
^ Responsible for reading grant contracts and identifying important compliance
issues for discussion with manager in charge
Preparation of individual income tax returns
Preparation of State of Florida Intangible and Tangible tax returns
Apri12005 -June 2006 South Florida Cardiology Associates
Responsibilities:
• Assist Controller in preparing allocation report for several profit centers. Staff
Accounting duties which included reconciling daily bank and vendor statements.
Preformed payroll functions for 100+ employees. Posted Commercial loan payments and
reconcile loan balances and general ledger accounts.
Skills and Memberships
• Fluent in English and Spanish
• Microsoft Excel, Word, PowerPoint
• Electronic Mail, Internet access, and other Windows Applications
Rodriguez, Trueba & Co., CPA, PA
23
I~~'~~
Key Personnel and Subcontractors Performing Services
MARISOL GARCIA
Tax Senior
Education:
Masters of Science in Taxation -Florida International University -December 2005
Bachelor of accounting -University of Miami -May 2003
Business Experience:
November 2006 -Present Rodriguez. Trueba & Co.. CPA, PA - (Experienced Staffl
Responsibilities:
• In charge accountant for various clients
^ Preparation of bank reconciliations
^ Classification and posting of cash disbursements
^ Maintenance of asset details and depreciation calculations
^ Preparation and posting of journal entries
^ Federal and State payroll tax return preparation
^ Compilation of financial statements
^ Federal and State Corporate tax return preparation
• Audit Staff responsibilities included
^ Conducting tests of internal controls and summarizing results
^ Conducting compliance tests and summarizing results
^ Involvement in audit planning stage
^ Preparation and analysis of financial statements (compilations and reviews
included)
^ Reviewing and identifying engagement risks and issues with engagement partner
and manager in charge
^ Researching of accounting standards and principles
^ Auditing of account balances as per the audit programs
^ Responsible for reading grant contracts and identifying important compliance
issues for discussion with manager in charge
• Preparation of individual income tax returns
• Preparation of State of Florida Intangible and Tangible tax returns
January 2006 -November 2006 -Morrison, Brown, Ariz & Farra LLP
Responsibilities:
• Staff Accounting duties which included preparation of corporate and individual tax
returns for a wide range of clients. Analyzed financial statements, balance sheets and
income statements. Generated year-end journal entries for clients.
Skills and Memberships
• Fluent in English and Spanish
• Microsoft Excel, Word, PowerPoint, ScheduAll, SAP
• Electronic Mail, Internet access, and other Windows Applications
Rodriguez, Trueba & Co., CPA, PA
24
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Rodriguez, Trueba & Co., CPA, PA
REQUEST FOR PROPOSALS NO. 08-06/07
ACKNOWLEDGMENT OF ADDENDA
Directions: Complete Part I or Part II, whichever applies.
Part I: Listed below are the dates of issue for each Addendum received in connection with this RFP:
07-06/07
Addendum No. 1, Dated November 2, 2006
Addendum No. 2, Dated November 9, 2006
Addendum No. 3, Dated
Addendum No. 4, Dated
Addendum No. 5, Dated
Part II: No addendum was received in connection with this RFP.
Verified with Procurement staff
Name of staff
(Contractor -Name)
(Signature)
..
Date
(Date)
25
a? MIAM,IBEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
PROCUREMENT Division
Tel: 305-673-7490. Fax: 305-673-7851
REQUEST FOR PROPOSALS (RFP) NO. 08-06/07
ADDENDUM NO. 1
November 2, 2006
AUDIT RESORT TAXES AND INTERNAL AUDITS OF NON-PROFIT ORGANIZATIONS is
amended as follows:
I. Section IV on page 13, Subdivision 3, is revised (words added are denoted by an
underscore; words deleted are denoted by a c}rit,~}hrn .,,t,) to read as follows:
Company or individual must have an office located in South Florida (Miami-Dade,
Broward, Palm Beach, and Monroe Counties) }nr }ho nnc+ }hrnn „n~+rc
N,........... y ~, ~.
Consultants are required to acknowledge this Addendum on proposal Page 22,
"Acknowledgement of Addenda", or the proposal may be considered non-responsive.
CITY OF MIAMI BEACH
~'-'
Gus Lopez, CPPO
Procurement Director
F:\PURC\$ALL1Maria\RFP'S\06-07\RFP 08-06-07 -Audit of Resort Taxes and Internal Audits of Non-Profit Organizations\Original
RFP Documents and Addendums\RFP-08-06-07A1.doc
We cre comrn;~ted i~, provid~no e r~eli~n~ pubilc ser.~i~e un~ safety to e7C v,4ic~ Ilve, work, c Rio ~?iav in ou% ~~fbranr, Tropical. 1_~istori; comr'nun7ly.
26
m MIA~'~/~IBEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
PROCUREMENT Division
Tel: 305-673-7490, Fax: 305-673-7851
REQUEST FOR PROPOSALS (RFP) NO. 08-06/07
ADDENDUM NO. 2
November 9, 2006
AUDIT RESORT TAXES AND INTERNAL AUDITS OF NON-PROFIT ORGANIZATIONS is
amended as follows:
In response to questions and requests for additional information received by prospective
Companies or Individuals at the Pre-Proposal Submission Meeting of November 7, 2006, and
the Administration's additional review of the requirements set forth in the RFP, the RFP is
hereby amended as follow:
The Insurance Check List has been revised. Please see attached.
2. The Pre-Proposal Submission Meeting Sing-in sheet is attached as part of this
addendum.
3. The Word format for the Client Performance Evaluation Survey form, pages Nos. 32 and
33 of the RFP, will be made available per request. Please send your requests to
mariaestevez(a~miamibeachfl.gov.
4. The Cost Information provided in Exhibit A will be fixed for the first year of the contract.
For the remaining years, price will be receptive to an annual adjustment in accordance
with the CPI-U increment.
5. The City is seeking to award multiple contracts however; the number of contracts that
will be awarded is unknown at this time. Awardees shall disclose to the City's Internal
Auditor if auditing services are being provided to organizations assigned under this
contract in order to avoid any legal or perceived conflict of interest.
Companies or Individuals are required to acknowledge this Addendum on proposal Page 22,
"Acknowledgement of Addenda", or the proposal may be considered non-responsive.
CITY OF MIAMI BEACH
Gus Lopez, CPPO
Procurement Director
We are commirrUd to p.ovidinq excellent public sen~ice and safely ro all who live, work, and play in vur vibront, hopical, historic cornmunily
F:\PURC1$ALL1MarialRFP'S106-071RFP OS-06-07 -Audit of Resort Taxes and Internal Audits of Non-Profit Organizations\Original RFP Documents and
Addend ums\R FP-08-06-07A1.doc
27
INSURANCE CHECK LIST
Other Insurance as indicated:
Builders Risk completed value $ . 00
Liquor Liability $ . 00
Fire Legal Liability $ . 00
_ Protection and Indemnity $ . 00
Employee Dishonesty Bond $ . 00
XXX Professional Liability $ 500,000 .00
XXX 2.Thirty (30) days written cancellation notice required.
XXX 3.Best's guide rating B+: VI or better, latest edition.
XXX 4.The certificate must state the Quote number and title
VENDOR AND INSURANCE AGENT STATEMENT:
We understand the Insurance Requirements of these s ecificafions and that evidence of this
insurance may be required within five (5) days ro s I op ~ g.
Rodriguez. Trueba fi CO., PA
Vendor Signa ure of Vendor
.-
Amended, November, 9 2006 -Addendum No. 2
City of Miami Beach
28
m MIAMIBEACH
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DATE: Novcmber'7 ~ 2004
It7~~ N~a.: RFP ~- OS-Ofi107
T1TLB: AUDIT F~SC~RT Tt1X~S ~ INTERNAL AUDITS aF Nt7N-PROFIT
~KCANYZAI"IONS
NAfvI~ (>~,E,a.~~ FRi~vr) COMPANY NAME - ~1~ir~IL e~DRESS PI~1JNEri f ~X#
Maria Es#evez GMB -- Prncurenncr~# I~ivlsic)n 305-ti73-7~~i0 305-673-7851
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Amended, November, 9 2006 -Addendum No. 2
City of Miami Beach
29
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Rodriguez, Trueba & Co., CPA, PA
INSURANCE CHECK LIST
1. Other Insurance as indicated:
Builders Risk completed value
Liquor Liability
Fire Legal Liability
Protection and Indemnity
Employee Dishonesty Bond
XXX Professional Liability
XXX 2.Thirty (30) days written cancellation notice required.
XXX 3.Best's guide rating B+: VI or better, latest edition.
$ .00
$ .00
$ .00
$ .00
$ .00
$ 500,000 .00
XXX 4.The certificate must state the Quote number and title
VENDOR AND INSURANCE AGENT STATEMENT:
We understand the Insurance Requirements of these cifications and that evidence of this
insurance may be required within five (5) days aft o os I op 'Wing.
~' ~ ~~
Rodriguez, Trueba ~ CO.,PA
Vendor Signature of Vendor
Amended, November, 9 2006 -Addendum No. 2
City of Miami Beach
30
DECLARATION
TO: City of Miami Beach
City Hall
1700 Convention Center Drive
Procurement Division
Miami Beach, Florida 33139
Submitted this 28 day of November , 2006.
The undersigned, as consultant, declares that the only persons interested in this proposal are named herein;
that no other person has any interest in this responses or in the Contract to which this response pertains;
that this response is made without connection or arrangement with any other person; and that this response
is in every respect fair and made in good faith, without collusion or fraud.
The consultant agrees if this response is accepted, to execute an appropriate City of Miami Beach
document for the purpose of establishing a formal contractual relationship between the consultant and
the City of Miami Beach, Florida, for the performance of all requirements to which the response pertains.
The consultant states that the response is based upon the documents identified by the following number:
RFP No.08-06/07
SIGNATURE
Carlos M. Trueba, CPA
PRINTED NAME
Rodriguez, Trueba ~ CO., PA
TITLE (IF CORPORATION)
'31
SWORN STATEMENT UNDER SECTION
287.133(3)(a), FLORIDA STATUTES, ON PUBLIC
ENTITY CRIMES
THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR
OTHER OFFICER AUTHORIZED TO ADMINISTER OATHS.
1. This sworn statement is submitted to Rodriguez, Trueba ~ CO., PA
[Print name of public entity]
By Carlos M. Trueba, CPA
[Print individual's name and title]
For Rodriguez, Trueba ~ CO., PA
[Print name of entity submitting sworn statement]
Whose business address is 1985 NW 88th Court, Suite 101, Doral, FL 33172
and (if applicable) its Federal Employer Identification Number (FEIN) is 59-2738713 (If the
entity has no FEIN, include the Social Security Number of the individual signing this sworn
statement:
4. I understand that a "public entity crime" as defined in Paragraph 287.133(1)(8), Florida
Statutes, means a violation of any state or federal law by a person with respect to and directly
related to the transaction of business with any business with any public entity or with an agency or
political subdivision of any other state or of the United States, including, but not limited to, any bid or
contract for goods or services to be provided to any public entity or an agency or political
subdivision of any other state or of the United States and involving antitrust, fraud, theft, bribery,
collusion, racketeering, conspiracy, or material misrepresentation.
5. I understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida
Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an
adjudication of guilt, in any federal or state trial court of record relating to charges brought by
indictment or information after July 1, 1989, as a result of a jury verdict, nonjury trial, or entry of a
plea of guilty or nolo contendere.
6. I understand that an "affiliate" as defined in Paragraph 287.133(1)(a), Florida Statutes, means:
1) A predecessor or successor of a person convicted of a public entity crime; or
2) An entity under the control of any natural person who is active in the management of the
entity and who has been convicted of a public entity crime. The term "affiliate" includes those
officers, directors, executives, partners, shareholders, employees, members, and agents who
are active in the management of an affiliate. The ownership by one person of shares
constituting a controlling interest in another person, or a pooling of equipment or income
among persons when not for fair market value under an arm's length agreement, shall be a
prima facie case that one person controls another person. A person who knowingly enters
into a joint venture with a person who has been convicted of a public entity crime in Florida
during the preceding 36 months shall be considered an affiliate.
~, 32
5) I understand that a "person" as defined in Paragraph 287.133(1)(e), Florida Statutes means any
natural person or entity organized under the laws of any state or of the United States with the
legal power to enter into a binding contract and which bids or applies to bid on contracts for the
provision of goods or services let by a public entity, or which otherwise transacts or applies to
transact business with a public entity. The term "person" includes those officers, directors,
executives, partners, shareholders, employees, members, and agents who are active in
management of an entity.
6) Based on information and belief, the statement which I have marked below is true in relation to the
entity submitting this sworn statement. [Indicate which statement applies.]
g Neither the entity submitting this sworn statement, nor any officers, directors, executives,
partners, shareholders, employees, members, or agents who are active in the
management of the entity, nor any affiliate of the entity has been charged with and
convicted of a public entity crime subsequent to July 1, 1989.
The entity submitting this sworn statement, or one or more of its officers, directors,
executives, partners, shareholders, employees, members or agents who are active in
management of the entity, or an affiliate of the entity has been charged with and convicted
of a public entity crime subsequent to July 1, 1989.
The entity submitting this sworn statement, or one or more of its officers, directors,
executives, partners, shareholders, employees, members, or agents who are active in the
management of the entity, or an affiliate of the entity has been charged with and convicted
of a public entity crime subsequent to July 1, 1989. However, there has been a
subsequent proceeding before a Hearing Officer of the State of Florida, Division of
Administrative Hearings and the Final Order entered by the hearing Officer determined
that it was not in the public interest to place the entity submitting this sworn statement on
the convicted vendor list. [Attach a copy of the final order]
I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FOR
THE PUBLIC ENTITY IDENTIFIED IN PARAGRAPH 1 (ONE) ABOVE IS FOR THAT PUBLIC ENTITY
ONLY AND, THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE CALENDAR YEAR IN
WHICH IT IS FILED. I ALSO UNDERSTAND THAT I AM REQUIRED TO INFORM THE PUBLIC
ENTITY PRIOR TO ENTERING INTO A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT
PROVIDED IN SECTION 287.017, FLORIDA STATUTES FOR C TEGORY TWO OF ANY CHANGE
IN THE INFORMATION CONTAINED IN THIS FORM ~ I
[Signature]
Sworn to and subscribed before me this ~ ~ day of ~' "" ''~ f~'~%~~~ , 2006
Personally known
i
OR Produced identification Notary Public -State of ~ ~~ ~~~
My commission expires /~~ ~ ~ 2 ~
(Type of Identification)
(Printed typed or stamped Commissioned name of Notary Public)
o~;,Pt'P~~ % Ana Maria Fernandez
s: ,~*, ~ : Cnn~~ission ~ DD350313
- n ~ ~: _= Expires. OCf. 05, 2408
~F` Bonded Thru
'~~4iu~N~ f~dnhC BOIld1Ilo C0., IIIt.
33
QUESTIONNAIRE
Consultant's Name:
Rodriguez, Trueba ~ CO., PA
Principal Office Address:
1985 NW 88th Court. Suite 101, Doral,FL 33172
Official Representative:
Carlos M. Trueba, CPA
Individual
Partnership (Circle One)
Corporation
If a Corporation, answer this:
When Incorporated:
1986
In what State:
Florida
If a Foreign Corporation:
Date of Registration with
Florida Secretary of State:
N/A
Name of Resident Agent:
Mariano J. Rodriguez, CPA
Address of Resident Agent:
1985 NW 88th Court, Suite 101, Doral, FL 33172
President's Name:
Mariano J. Rodriguez. CPA
Vice-President's Name:
Carlos M. Trueba, CPA
Treasurer's Name:
Mariano J. Rodriguez, CPA
Members of Board of Directors
Mariano J. Rodriguez, CPA Carlos M. Trueba, CPA
Juan Carlos Gonzalez, CPA Jarnette G. Rodriguez, CPA
34
Questionnaire (continued)
If a Partnership:
N/A
Date of organization:
N/A
General or Limited Partnership*:
N/A
Name and Address of Each Partner:
NAME ADDRESS
N/A
* Designate general partners in a Limited Partnership
Number of years of relevant experience in operating A/E business:
20 years
2. Have any agreements held by Consultant for a project ever been canceled?
Yes() No(~
If yes, give details on a separate sheet.
3. Has the Consultant or any principals of the applicant organization failed to qualify as
a responsible Bidder, refused to enter into a contract after an award has been made,
failed to complete a contract during the past five (5) years, or been declared to be in
default in any contract in the last 5 years?
If yes, please explain:
35
Questionnaire (continued)
4. Has the Consultant or any of its principals ever been declared bankrupt or reorganized
under Chapter 11 or put into receivership? Yes () No (x)
If yes, give date, court jurisdiction, action taken, and any other explanation deemed
necessary on a separate sheet.
5. Person or persons interested in this bid and Qualification Form have ( )have not (A )
been convicted by a Federal, State, County, or Municipal Court of any violation of law,
other than traffic violations. To include stockholders over ten percent (10%). (Strike out
inappropriate words)
Explain any convictions:
6. Lawsuits (any) pending or completed involving the corporation, partnership or
individuals with more than ten percent (10%) interest:
A. List all pending lawsuits:
None
B. List all judgments from lawsuits in the last five (5) years:
None
C. List any criminal violations and/or convictions of the Consultant and/or any of its
principals:
None
7. Conflicts of Interest. The following relationships are the only potential, actual, or
perceived conflicts of interest in connection with this proposal: (If none, state same.)
None
36
Questionnaire (continued)
8. Public Disclosure. In order to determine whether the members of the Evaluation
Committee for this Request for Proposals have any association or relationships which
would constitute a conflict of interest, either actual or perceived, with any Consultant
and/or individuals and entities comprising or representing such Consultant, and in an
attempt to ensure full and complete disclosure regarding this contract, all Consultants
are required to disclose all persons and entities who may be involved with this
Proposal. This list shall include public relation company or individuals, lawyers and
lobbyists. The Procurement Division shall be notified in writing if any person or entity is
added to this list after receipt of proposals.
Mariano J. Rodriguez. CPA
Carlos M. Trueba. CPA
Jan Carlos Gonzalez, CPA
Jarnette G. Rodriguez, CPA
Carolina Sardinha
Aimee oecin
Marisol Garcia
Rodriguez, Trueba ~ CO., PA Holdings
Rodriguez, Trueba ~ CO „ PA Financing
37
Questionnaire (continued)
The Consultant understands that information contained in this Questionnaire will be relied
upon by the City in awarding the proposed Agreement and such information is warranted by
the Consultant to be true. The undersigned Consultant agrees to furnish such additional
information, priorto acceptance of any proposal relating to the qualifications of the Consultant,
as may be required by the City Manager. The Consultant further understands that the
information contained in this questionnaire may be concompany or individuated through a
background investigation conducted by the Miami Beach Police Department. By submitting
this questionnaire the Consultant agrees to cooperate with this investigation, including but not
necessarily limited to fingerprinting and providing information for credit check.
WITNESS:
Signature
Print Name
WITNESS:
Signature
Print Name
IF INDIVIDUAL:
IF PARTNERSHIP:
Signature
Print Name
Print Name of Company or individual
Address
General Partner
Print Name
By:
Signature
Carlos M. Trueba, CPA
Print Name
(CORPORATE SEAL)
IF CORPORATION:
Rodriguez. Trueba fi Co..PA
Print Name of Corporation
1985 NW 88th Court, Suite 141, Doral, FL 33172
Address
By: Mariano J. Rodriguez. CPA
President
Attest: ;,c,r "'
38
m MIAPS,IBEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
PROCUREMENT DIVISION
Tel: 305.673.7490 ,Fax: 305.673.7851
October 24, 2006
To:
Phone:
Fax:
E-mail:
Subject: Performance Evaluation of
Number of pages including cover: 2
To Whom It May Concern:
The City of Miami Beach has implemented a process that collects past performance
information on various companies or individuals to perform auditing services. The information
will be used to assist City of Miami Beach in the procurement of auditing of resort taxes and
internal audits of non-profit organizations.
The company or individual listed in the subject line has chosen to participate in this program.
They have listed you as a past client that they have done work for. Both, the company or
individual and City of Miami Beach would greatly appreciate you taking a few minutes out of
your busy day to complete the accompanying questionnaire.
Please review all items in the following attachment and answer the questions to the best of
your knowledge. If you cannot answer a particular question, please leave it blank. Please
return this questionnaire to Maria Estevez by Tuesday, December 5, 2006 by fax:
305.673.7851; or e-mail mestevez(a~miamibeachfl.gov
Thank you for your time and effort.
~,:~=
;..
- --
._.
Gus Lopez, CPPO
Procurement Director
39
m MIAMIBEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
PROCUREMENT DIVISION
Tel: 305.673.7490 ,Fax: 305.673.7851
PERFORMANCE EVALUATION SURVEY
Contractor Name:
Point of Contact:
Phone and e-mail:
Please evaluate the performance of the contractor (10 means you are very satisfied and have no questions
about hiring them again, 5 is if you don't know and 1 is if you would never hire them again because of very poor
performance).
NO CRITERIA UNIT
1 Ability to manage the audit and budget costs (1-10)
2 Ability to maintain the audit schedule (complete on-time or early) (1-10)
3 Quality of audit work papers/documentation (1-10)
4 Professionalism and ability to manage the scope and objectives of ( )
1-10
the audit
5 Communication of results of audit findings (1-10)
6 Ability to follow the users rules, regulations, and requirements (1-10)
7 Overall customer satisfaction and hiring again based on (1-10)
erformance
Overall Comments:
Agency or Contact Reference Business Name:
Contact Name:
Contact Phone and e-mail:
Date of Services:
Dollar Amount for Services:
PLEASE FAX THIS QUESTIONAIRE TO MARIA ESTEVEZ AT 305.673.7851
40