RFP 08-06/07REQUEST FOR PROPOSALS
FOR AUDIT OF RESORT TAXES AND INTERNAL AUDITS OF NON-PROFIT
ORGANIZATIONS.
RFP # 08-06/07
RFP DUE DATE: NOVEMBER 28, 2006 at 3:00 P.M.
Gus Lopez, CPPO, Procurement Director
PROCUREMENT DIVISION
1700 Convention Center Drive, Miami Beach, FL 33139
www.miamibeachfl.gov
F:IPURCI$ALL\Maria1RFP'S108-071RFP 08-06-07 -Audit of Resort Taxes and Internal Audits of Non-Profit
OrganizationslOriginal RFP Documents and AddendumslRFP 08-06-07.doc
~~~ ~ ~ ~"""~~ ~ RFP No: 0&06/07
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m MIAMIBEACH
City of Miami Benth, 1700 Convention Center Drive, Miami Beach, Florida 33139, viww.miamibeachfl.gov
PROCUREMENT DIVISION PUBLIC NOTICE
Tel: 305-673-7490, Fax: 305-673-7851
For Audit of Resort Taxes and Internal Audits of Non-Profit Organizations.
Request for Proposals (RFP) No. 08-06107
This Request for Proposals (RFP) seeks responses from licensed and high performing companies or
individuals with strong professional qualifications in providing audit of resort taxes and internal audits
ofnon-profit organizations. Pursuant to the City Key Intended Outcome to Improve the City's Overall
Financial Health and Maintain Overall Bond Rating, the City's Internal Audit Department is in need of
a "best value" solution.
Proposals can be submitted either for Audit of Resort Taxes or Internal Audits of Non-Profit
Organizations or both services.
The services to be provided: Audits are to be performed on business registered with the City for
collecting resort taxes, and non-profit organizations receiving funding through the City.
Sealed proposals will be received until 3:00 PM on November 28, 2006, at the following address:
City of Miami Beach
City Hall
Procurement Division -- Third Floor
1700 Convention Center Drive
Miami Beach, Florida 33139
Any response received after 3:00 PM on November 28, 2006 will be returned to the contractor
unopened. The responsibility for submitting proposals before the stated time and date is solely the
responsibility of the contractor.
The City will not be responsible for delays caused by mail, courier service, including U.S. Mail, or
any other occurrence.
A Pre-Proposal Submission Meeting is scheduled for November 7, 2006 at 10:00 a.m. at the
following address:
City of Miami Beach
City Hall
City Manager's Small Conference Room, 4th Floor
1700 Convention Center Drive
Miami Beach, Florida.
The City of Miami Beach is using RFP Depot, a central notification system which provides bid
notification services to interested vendors. RFP Depot allows for vendors to register online and
receive notification of new bids, amendments and awards. Vendors with Internet access should
review the registration options at the following website: www.rfpdepot.com
If you do not have Internet access, please contact the RFP Depot's vendor support group at 800-
990-9339 or 801-765-9245.
October 24, 2006 RFP No: 08-06/07
City of Miami Beach 2 of 46
Attendance (in person or via telephone) to this Pre-Proposal submission meeting is encouraged and
recommended as a source of information but is not mandatory. Companies or individuals interested
in participating in the pre-Proposal submission meeting via telephone must follow these steps:
(1) Dial the TELEPHONE NUMBER: 1-800-915-8704 (Toll-free North America)
(2) Enter the MEETING NUMBER: *2659980* (note that number is preceded and followed by the
star (*) key).
Companies or individuals, who are interested in participating via telephone, please send an a-mail to
mestevez@miamibeachfl.gov expressing your intent to participate via telephone.
The City of Miami Beach reserves the right to accept any proposal deemed to be in the best interest
of the City of Miami Beach, or waive any informality in any proposal. The City of Miami Beach may
also reject any and all proposals.
YOU ARE HEREBY ADVISED THAT THIS REQUEST FOR PROPOSAL IS SUBJECT TO THE
FOLLOWING ORDINANCES/RESOLUTIONS, WHICH MAY BE FOUND ON THE CITY OF MIAMI
BEACH WEBSITE: http://www.miamibeachfl.gov/newcity/depts/purchase/bidintro.asp
• CONE OF SILENCE -- ORDINANCE NO. 2002-3378
• CODE OF BUSINESS ETHICS -- RESOLUTION NO. 2000-23879.
• DEBARMENT PROCEEDINGS -- ORDINANCE NO. 2000-3234.
• PROTEST PROCEDURES -- ORDINANCE NO. 2002-3344.
• LOBBYIST REGISTRATION AND DISCLOSURE OFFEES --ORDINANCE N0.2002-3363.
Sincerely,
~/~ ~.. - _
Gus Lopez, CPPO
Procurement Director
October 24, 2006 RFP No: 08-06/07
City of Miami Beach
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m MIAMIBEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
PROCUREMENT DIVISION NOTICE TO PROSPECTIVE BIDDERS
Tel: 305-673-7490, Fax: 305-673-7851
NO BID
If not submitting a bid at this time, please detach this sheet from the bid documents,
complete the information requested, and return to the address listed above.
NO BID SUBMITTED FOR REASON(S) CHECKED AND/OR INDICATED:
-Our company or individual does not handle this type of product/service.
_We cannot meet the specifications nor provide an alternate equal product.
-Our company or individual is simply not interested in bidding at this time.
-Due to prior commitments, 1 was unable to attend pre-proposal meeting.
-OTHER. (Please specify)
We do _ do not _ want to be retained on your mailing list for future bids for the type or
product and/or service.
Signature:
Title:
Company or individual:
Note: Failure to respond, either by submitting a bid or this completed form, may result in your company
or individual being removed from the Ciry's bid list.
October 24, 2006 RFP No: 08-06/07
City of Miami Beach 4 of 46
..~~~~.s
City of Miami Beath, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov
PROCUREMENT DIVISION
Tel: 305-673-7490, Fax: 305-673-7851
TABLE OF CONTENTS
Page
REQUEST FOR QUALIFICATIONS OVERVIEW AND REPONSE
PROCEDURES
A. Introduction/Analysis 6
B. Purpose 6
C. RFP Time Table 6
D. Qualification Submission 6
E. Pre-Proposal Submission Meeting 7
F. Contact Person 7
II. SCOPE OF SERVICES 9-10
III. PROPOSAL FORMAT 11-12
IV. MINIMUM REQUIREMENTS/QUALIFICATIONSS 13
V. EVALUATION/SELECTION PROCESS/
CRITERIA FOR EVALUATION 14
VI. LEGAL TERMS AND CONDITIONS/ INSURANCE 15-19
VII. QUALIFICATION DOCUMENTS TO BE COMPLETED AND
RETURNED TO CITY 20-30
-Insurance Check List 20
-Cost Information 11
-Organizational Chart
-Risk Assessment Plan
-Acknowledgment of Addenda 22
-Declaration 23
-Sworn Statement/Section 287.133(3)(a), Florida Statutes -Public Entity Crimes 24-25
-Questionnaire 26-30
VIII. DOCUMENTS TO BE COMPLETED BY CUSTOMERS OF THE
RESPONDENTS 32-33
- Performance Evaluation Letter 32
-Performance Evaluation Survey 33
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SECTION I - OVERVIEW
A. INTRODUCTION /BACKGROUND
This Request for Proposals (RFP) seeks responses from licensed and high performing companies or
individuals with strong professional qualifications in providing audit of resort taxes and internal audits
ofnon-profit organizations. Pursuant to the City Key Intended Outcome to Improve the City's Overall
Financial Health and Maintain Overall Bond Rating, the City's Internal Audit Department is in need of
a "best value" solution.
B. PURPOSE
It is the intent of this RFP is to use the "Best Value" Procurement process to select a company or
individual with the experience and qualifications; the ability; capability, and capacity; and proven past
successful performance in providing audit of resorts taxes and internal audits of non-profit
organizations.
Proposals can be submitted either for Audit of Resort Taxes or Internal Audits of Non-Profit
Organizations or both services.
C. RFP TIMETABLE
The anticipated schedule for this RFP and contract approval is as follows:
RFP to be issued
Pre-Proposal Conference
Deadline for receipt of questions
Deadline for receipt of responses
Evaluation committee meetings
Commission approval/
authorization of negotiations
Contract negotiations
Projected award date
Projected contract start date
October 23, 2006
November 7, 2006
November 15, 2006
November 28, 2006 @ 3:00 p.m.
December, 2006
January, 2007
January, 2007
March, 2007
March, 2007
D. PROPOSALS SUBMISSION
An original and ten (10) copies of Companies or individuals' proposal will be received until 3:00 p.m.
on November 28, 2006, at the following address:
City of Miami Beach
City Hall
Procurement Division --Third Floor
1700 Convention Center Drive
Miami Beach, Florida 33139
The original and all copies must be submitted to the Procurement Division in a sealed envelope or
container stating on the outside the Contractor's name, address, telephone number, RFP number
and title, and due date. No facsimile or a-mail responses will be considered.
The responsibility for submitting a response to this RFP to the Procurement Division on or before the
stated time and date will be solely and strictly that of the contractor. The City will in no way be
responsible for delays caused by the U.S. Post Office or caused by any other entity or by any
occurrence. Responses received after the RFP due date and time will not be accepted and will not
be considered.
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City of Miami Beach RFP No: 08-06/07
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E. PRE-PROPOSAL SUBMISSION MEETING
A pre-Proposal submission meeting is scheduled for November 7, 2006 at 10:00 a.m. at the
following address:
City of Miami Beach
City Hall
City Manager's Small Conference Room, 4th Floor
1700 Convention Center Drive
Miami Beach, Florida.
Attendance (in person or via telephone) is encouraged and recommended as a source of information
but is not mandatory. Companies or individuals interested in participating in the pre-RFP
submission meeting via telephone must follow these steps:
(1) Dial the TELEPHONE NUMBER: 1-800-915-8704 (Toll-free North America)
(2) Enter the MEETING NUMBER: *2659980* (note that number is preceded and followed by the
star (*) key).
Companies or individuals who are interested in participating via telephone, please send an e-
mail to the contact person listed on the next page, expressing your intent to participate via
telephone.
F. CONTACT PERSON
The contact person for this RFP is Maria Estevez, Procurement Coordinator. Ms. Estevez may be
reached by phone: 305.673.7490; fax: 305.673.7851; or a-Mail: mestevez@miamibeachfl.gov.
The City's Procurement Director is authorized by the City's Cone of Silence Ordinance to have oral
communications with prospective Companies or individuals relative to matters of process or
procedures only. Requests for additional information or clarifications must be made in writing to the
Procurement Director. Facsimile or a-mail requests are acceptable. Please sent all questions to
mestevez@miamibeachfl.gov and copy the City Clerk's office RobertParcher•(a~miamibeachfl.gov.
The Procurement Director will issue replies to inquiries and additional information or amendments
deemed necessary in written addenda, which will be issued prior to the deadline for responding to
this RFP.
Companies or individuals should not rely on representations, statements, or explanations other than
those made in this RFP or in any addendum to this RFP.
Companies or individuals are advised that oral communications between the Companies or
individuals or their representatives and the Mayor or City Commissioners and their respective staff,
or members of the City's administrative staff to include the City Manager and his staff, or evaluation
committee members is prohibited.
G. TERM OF CONTRACT
This contract shall commence the day specified in the contract as a result of negotiations, and
remain in effect for a period of one (1) year.
The City of Miami Beach has the option to renew the contract at its sole discretion for an additional
two (2) year period on a year-to-year basis. Renewal of the contract is a City of Miami Beach
prerogative- not a right of the contractor. Such option will be exercised, if at all, only when it is in the
best interest of the City of Miami Beach.
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In the event that the contract is held over beyond the term herein provided it shall only be from a
month-to-month basis only and shall not constitute an implied renewal of the contract. Said month to
month extension shall be upon the same terms of the contract and at the compensation and
payment provided herein, and shall not exceed six (6) months.
Option to Renew / Adjustment to Contract Amount: In the event the City of Miami Beach exercises its
option to renew beyond the initial three (3) year contract, the contract prices and any other terms the
City may choose to negotiate, will be reconsidered for adjustment prior to renewal due to increases
or decreases in labor costs; but in no event will the prices be increased or decreased by a
percentage greater than the percentage change reflected in the Consumer Price Index -All Urban
Areas (CPI-U) as published by the U.S. Department of Labor. The City of Miami Beach reserves
the right to accept the renewal adjustment or to allow the contract to terminate and re-advertise for
bids, whichever is in the best interest of the City.
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SECTION II -- SCOPE OF SERVICES
Audits are to be performed on businesses registered with the City for collecting resort taxes, and for
non-profit organizations receiving funding through the City. The City of Miami Beach invites
Requests for Proposals from qualified providers of auditing services.
Resort Taxes:
The City of Miami Beach charges a resort tax of three percent on revenues generated by the sale of
rooms and two percent on revenues from food and beverages earned within the City. Businesses
are required to register with the City to collect and remit taxes. It is projected that $35.8 million in
resort taxes will be collected in fiscal year 06/07. As of October 1, 2006, there were 1,811
businesses registered to collect resort taxes. Of that total, 665 are reporting taxes to the City on a
monthly basis, and 4 are reporting taxes on a quarterly basis. These businesses consist of hotels,
restaurants, nightclubs, and bars. The balance of registered businesses (1,142) represents
apartments required to report on an annual basis to the City.
The City employs field agents to audit these businesses. In October 1994, the City began to utilize
independent companies or individuals to expand the audit coverage for these audits. Currently, the
City has three field agents and two professional service agreements with companies or individuals
which expired March 14, 2007.
The Internal Audit objective for fiscal year 06/07 is to audit 23 percent of the monthly and 9 percent
of the annual active resort tax accounts for a total of 250 accounts. The Internal Audit Department
will assign these audits to the City's field agents and independent companies or individuals.
Contracts may be awarded to more than one company or individual. The contract term would be for
a period of one year with the option of two one-year renewals. Funds are available from the resort
tax fund. The budget for fiscal year 06/07 has $96,250 for these professional services.
Expenditures for fiscal year 05/06 are expected to be $66,250. It is anticipated that the total number
of audits assigned to the companies or individuals will be about 100 audits per year.
Audits are to be performed on businesses registered with the City for collecting resort taxes. The
scope of the work consists of examining the taxpayer's accounting records, such as general ledgers,
cash receipts journals, sales journals, and other records as may be maintained by the taxpayer;
comparison of reported taxable sales with other reports such as Florida sales tax reports, and the
preparation of schedules and analyses of work to determine compliance with the City Code relating
to the collection and payment. All taxpayers' records which are subject to, determined to be, or
administered by the Resort Tax codes are examined. Detailed testing is performed on a sample
basis.
Contractor is to follow the City's Internal Audit programs for auditing resort tax businesses. There are
separate programs for the annual filing and the monthly filing accounts. Revenues reported in
monthly filing accounts may vary by containing revenues from rooms, food and or alcohol. City
forms and programs will be provided in electronic format. (Attachments to this RFP, please see
pages 34 and 46) 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 workpapers and a resolution letter to the Internal
Auditor for final review and approval.
There were two fee amounts of $750 & $900 for audits of monthly and quarterly accounts, and $600
and $700 for annual accounts. For the fiscal year ended September 30, 2006, the two companies or
individuals completed 56 audits of monthly filers and 24 audits of annual filers. The companies or
individuals' average hours per audit are 21.0 hours for monthly accounts and 7.3 hours for annual
accounts.
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City of Miami Beach RFP No: OS-06/07
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Internal Audits of Non-Profits:
The City of Miami Beach distributes funding from various sources to several non-profit agencies on
an annual basis. Funding sources consist of monies from the general fund, resort tax fund,
Community Development Block Grants, Home Investment partnerships, and Emergency Shelter
Grants. The City Commission has requested that these agencies be included in the Internal Audit's
audit schedule. The Internal Audit Department has identified 30 agencies receiving funding totaling
$7,772,000 for fiscal years 04/05 and 05/06. Ranges in funding distributed to these agencies were
from $5,000 to $2,525,000.
The Internal Audit Department's objective for fiscal year 06/07 is to audit four to six of these non-
profit agencies. The Internal Audit Department will assign these audits to the independent
companies or individuals and the inside staff auditors.
Contracts may be awarded to more than one company or individual. The contract term would be for
a period of one year with the option of two one-year renewals. Funds are available from the general
fund. The proposed budget for fiscal year 06/07 is $10,000. Funding for subsequent years may
increase depending upon the need for completion of these audits. It is anticipated that the total
number of audits assigned to the companies or individuals for fiscal year 06/07 would be
approximately four to six audits depending upon funding.
Audits are to be performed of non-profit organizations receiving funding through the City. The scope
of the work consists of examining the organization's accounting records, such as general ledgers,
revenue and expenditure transactions, and other records as may be maintained by the organization,
and the preparation of schedules and analyses of work to determine compliance with the applicable
regulations of the funding received from the City. Detailed testing is performed on a sample basis.
Contractor is to follow the City's Internal Audit programs for auditing non-profit agencies. City forms
and programs will be provided in electronic format. Each audit is completed by the submission of
workpapers with a draft audit report listing findings to the Internal Auditor for final review and
approval.
There were two fee amounts of $50 and $60 per hour awarded for the previous contract. For fiscal
year ended September 30, 2005, one contractor assisted in one audit of an agency for 48 hours
totaling $2,880. There was no work performed by outside contractors for fiscal year ended
September 30, 2006.
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SECTION 111-PROPOSAL FORMAT
Proposals must contain the following documents, each fully completed, and signed as required. If
any items are omitted, Companies or individuals must submit the documentation within five (5)
calendar days upon request from the City, or the proposal shall be deemed non-responsive. The
City will not accept cost information after deadline for receipt of proposal.
1. Table of Contents
Outline in sequential order the major areas of the proposal, including enclosures. All pages
must be consecutively numbered and correspond to the table of contents.
2. Proposal Points to Address:
Proposer must respond to all minimum requirements listed below. Proposals which do not
contain such documentation may be deemed non-responsive.
a) Introduction letter outlining the Companies or individuals professional
specialization, provide past experience to support the qualifications of the submitter.
Interested Companies or individuals should submit documents that provide evidence
as to the capability to provide grounds maintenance services.
b) Cost Information:
Cost information must be submitted using "Exhibit A" on page 47, and if selected
as successful contractor, cost will be negotiated. Fee Proposal must include the
following:
- Audits of Resort Taxes must include proposed fees per audit.
- Internal Audits of Non-Profit Organizations must include proposed hourly fees.
c) Client Survey:
Please provide your client with the Performance Evaluation Letter and Survey
attached herein on pages 32 and 33, and request that your client submit the
completed survey to the contact person listed on page 7.
d) Past Performance Information:
Past performance information will be collected on all companies or individuals.
Companies or individuals are required to identify and submit their best projects.
Companies or individuals will be required to send out Performance Evaluation
Surveys to each of their clients. Companies or individuals are also responsible for
making sure their clients return the Performance Evaluation Surveys to the City. The
City reserves the right to verify and confirm any information submitted in this process.
Such verification may include, but is not limited to, speaking with current and former
clients, review of relevant client documentation, site-visitation, and other independent
company or individual of data.
e) Qualifications of Company or individual Team:
Provide an organizational chart of all personnel and consultants to be used on this
project and their qualifications. Aresume of each individual, including education,
experience, and any other pertinent information shall be included for each team
member to be assigned to this project. Proposers shall provide supporting
documentation for the following in their response package to the City:
1. Proposer's Experience and Qualifications with Providing Services
Requested in the RFP.
2. Qualifications of employees, to include key personnel.
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3. Past performance based on references and Performance Evaluation
Surveys. (Surveys must be submitted directly by clients, if surveys are
received from the proposer, will not be accepted)
4. Number of years in auditing resort tax businesses and non-profit
organizations.
3. Acknowledgment of Addenda:
(IF REQUIRED BY ADDENDUM) and Proposer Information forms (Pages 20-3Q);
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SECTION IV -MINIMUM REQUIREMENTS/QUALIFICATIONS
Must have at least three years experience in auditing operations of hotel, restaurants, bars,
and / or apartment businesses. Experience should include reviewing internal controls
surrounding revenue processing equipment, knowledge of operations, and auditing
establishments' financial records to substantiate revenue amounts reported to the City.
2. Must own a personal computer with common spreadsheet and word processing software.
The City will provide audit programs, forms and letters in Microsoft Office formats. Must have
a working knowledge of the use of this software.
3. Company or individual must have an office located in South Florida (Miami-Dade, Broward,
Palm Beach, and Monroe Counties) for the past three years.
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SECTION V -EVALUATION/SELECTION PROCESS
The procedure for response evaluation and selection will be as follows:
• RFP issued.
• Receipt of responses.
• Opening and listing of all responses received.
• An Evaluation Committee, appointed by the City Manager, shall meet to evaluate each
response in accordance with the requirements of this RFP. If further information is desired,
respondents may be requested to make additional written submissions or oral presentations
to the Evaluation Committee.
• The Evaluation Committee will recommed to the City Manager the response(s) which the
Evaluation Committee deems to be in the best interest of the City by using the following
criteria for selection:
1. Experience and qualification of the proposer. (25 points)
2. Experience and qualification of individuals assigned to audits (25 points)
3. Proposed fees per audit. (40 points)
4. Quality of references (10 points)
The City may request, accept, and consider proposals for the compensation to be paid under the
contract only during competitive negotiations.
Important Note:
By submitting a response, all companies or individuals shall be deemed to understand and agree that
no property interest or legal right of any kind shall be created at any point during the aforesaid
evaluation/selection process until and unless a contract has been agreed to and signed by both
parties
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SECTION VI -LEGAL TERMS AND CONDITIONS /INSURANCE
A. MODIFICATIONNVITHDRAWALS OF SUBMITTALS
A contractor may submit a modified response to replace all or any portion of a previously
submitted response up until the RFP due date and time. Modifications received after the
RFP due date and time will not be considered.
Responses shall be irrevocable until contract award unless withdrawn in writing prior to the
RFP due date or after expiration of 120 calendar days from the opening of responses
without a contract award. Letters of withdrawal received after the RFQ due date and before
said expiration date and letters of withdrawal received after contract award will not be
considered.
B. RFP POSTPONEMENT/CANCELLATION/REJECTION
The City may, at its sole and absolute discretion, reject any and all, or parts of any and all,
responses; re-advertise this RFP; postpone or cancel, at any time, this RFP process; or
waive any irregularities in this RFP or in any responses received as a result of this RFP.
C. COST INCURRED BY COMPANIES OR INDIVIDUALS
All expenses involved with the preparation and submission of responses to the City, or any
work performed in connection therewith, shall be the sole responsibility of the contractor (s)
and not be reimbursed by the City.
D. EXCEPTIONS TO RFP
Companies or individuals must clearly indicate any exceptions they wish to take to any of
the terms in this RFP, and outline what alternative is being offered. The City, after
completing evaluations, may acceptor reject the exceptions. Incases in which exceptions
are rejected, the City may require the consultant to furnish the services or goods originally
described, or negotiate an alternative acceptable to the City.
E. SUNSHINE LAW
Companies or individuals are hereby notified that all information submitted as part of a
response to this RFP will be available for public inspection after opening of responses, in
compliance with Chapter 286, Florida Statutes, known as the Florida Government in the
Sunshine Law.
F. NEGOTIATIONS
The City may award a contract on the basis of initial offers received, without discussion, or
may require consultants to give oral presentations based on their responses. The City
reserves the right to enter into negotiations with the selected consultant, and if the City and
the selected consultant cannot negotiate a mutually acceptable contract, the City may
terminate the negotiations and begin negotiations with the next selected consultant. This
process may continue until a contract has been executed or all responses have been
rejected. No consultant shall have any rights in the subject project or property or against
the City arising from such negotiations.
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G. PROTEST PROCEDURES
Companies or individuals that are not selected may protest any recommendation for
selection of award in accordance with City of Miami Beach Ordinance No. 2002-3344, which
establishes procedures for protesting the City Manager's recommendation. Protest not
timely pursuant to the requirements of Ordinance No. 2002-3344 shall be barred.
H. RULES; REGULATIONS; AND LICENSING REQUIREMENTS
Companies or individuals are expected to be familiar with and comply with all Federal, State
and local laws, ordinances, codes, and regulations that may in any way affect the services
offered, including the Americans with Disabilities Act, Title VII of the Civil Rights Act, the
EEOC Uniform Guidelines, and all EEO regulations and guidelines. Ignorance on the part
of the consultant will in no way relieve it from responsibility for compliance.
I. DEFAULT
Failure or refusal of a consultant to execute a contract upon award by the City Commission,
or untimely withdrawal of a response before such award is made and approved, may result
in forfeiture of that portion of any surety required as liquidated damages to the City; where
surety is not required, such failure may result in a claim for damages by the City and may be
grounds for removing the consultant from the City's vendor list.
J. CONFLICT OF INTEREST
All consultants must disclose with their response 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 consultants must disclose the name of
any City employee who owns, either directly or indirectly, an interest of ten (10%)
percent or more in the consultant or any of its affiliates.
K. COMPLIANCE WITH THE CITY'S LOBBYIST LAWS
All Proposers are expected to be or become familiar with all City of Miami Beach Lobbyist
laws, as amended from time to time. Proposers shall ensure that all City of Miami Beach
Lobbyist laws are complied with, and shall be subject to any and all sanctions, as prescribed
herein, in addition to disqualification of their Proposals, in the event of such non-compliance.
L. CONSULTANT'S RESPONSIBILITY
Before submitting responses, each consultant shall make all investigations and
examinations necessary to ascertain all conditions and requirements affecting the full
performance of the contract. Ignorance of such conditions and requirements resulting from
failure to make such investigations and examinations will not relieve the successful
consultant from any obligation to comply with every detail and with all provisions and
requirements of the contract documents, or will be accepted as a basis for any claims
whatsoever for any monetary consideration on the part of the consultant.
M. RELATION OF CITY
It is the intent of the parties hereto that the successful consultant be legally considered to be
an independent consultant and that neither the consultant nor the consultant's employees
and agents shall, under any circumstances, be considered employees or agents of the City.
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N. PUBLIC ENTITY CRIME (PEC)
A person or affiliate who has been placed on the convicted vendor list following a conviction
for public entity crimes may not submit a bid on a contract to provide any goods or services
to a public entity, may not submit a bid on a contract with a public entity for the construction
or repair of a public building or public work, may not submit bids on leases of real property
to public entity, may not be awarded or perform work as a contractor, supplier,
sub-contractor, or consultant under a contract with a public entity ,and may not transact
business with any public entity in excess of the threshold amount provided in Sec. 287.017,
for CATEGORY TWO ($25,000.00) for a period of 36 months from the date of being placed
on the convicted vendor list.
O. ASSIGNMENT
The successful consultant shall not enter into any sub contract, retain consultants, or
assign, transfer, convey, sublet, or otherwise dispose of this contract, or of any or all of its
right, title, or interest therein, or its power to execute such contract to any person, company
or individual, or corporation without prior written consent of the City. Any unauthorized
assignment shall constitute a default by the successful consultant.
P. INDEMNIFICATION
The successful consultant shall be required to agree to indemnify and hold harmless the
City of Miami Beach and its officers, employees, and agents, from and against any and all
actions, claims, liabilities, losses and expenses, including but not limited to attorneys fees,
for personal, economic or bodily injury, wrongful death, loss of or damage to property, in
law or in equity, which may arise or be alleged to have arisen from the negligent acts or
omissions or other wrongful conduct of the successful consultant, its employees, or agents
in connection with the performance of service pursuant to the resultant Contract; the
successful 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 expended by the City in the defense of such claims and losses, including
appeals.
R. TERMINATION FOR DEFAULT
If through any cause within the reasonable control of the successful consultant, it shall fail to
fulfill in a timely manner, or otherwise violate any of the covenants, agreements, or
stipulations material to the Agreement, the City shall thereupon have the right to terminate
the services then remaining to be performed by giving written notice to the successful
consultant of such termination which shall become effective upon receipt by the successful
consultant of the written termination notice.
In that event, the City shall compensate the successful consultant in accordance with the
Agreement for all services performed by the consultant prior to termination, net of any costs
incurred by the City as a consequence of the default.
Notwithstanding the above, the successful consultant shall not be relieved of liability to the
City for damages sustained by the City by virtue of any breach of the Agreement by the
consultant, and the City may reasonably withhold payments to the successful consultant for
the purposes of set off until such time as the exact amount of damages due the City from
the successful consultant is determined.
October 24, 2006
RFP No: 06-06/07
City of Miami Beach 17 of 46
S. TERMINATION FOR CONVENIENCE OF CITY
The City may, for its convenience, terminate the services then remaining to be performed at
any time without cause by giving written notice to successful consultant of such termination,
which shall become effective thirty (30) days following receipt by consultant of such notice.
In that event, all finished or unfinished documents and other materials shall be properly
delivered to the City. If the Agreement is terminated by the City as provided in this section,
the City shall compensate the successful consultant in accordance with the Agreement for
all services actually performed by the successful consultant and reasonable direct costs of
successful consultant for assembling and delivering to City all documents. No
compensation shall be due to the successful consultant for any profits that the successful
consultant expected to earn on the balanced of the Agreement. Such payments shall be the
total extent of the City's liability to the successful consultant upon a termination as provided
for in this section.
T. INSURANCE
Successful Consultant shall obtain, provide and maintain during the term of the Agreement
the following types and amounts of insurance as indicated on the Insurance Checklist which
shall be maintained with insurers licensed to sell insurance in the State of Florida and have
a B+ VI or higher rating in the latest edition of AM Best's Insurance Guide. Name the City of
Miami Beach as an additional insured on all liability policies required by this contract. When
naming the City of Miami Beach as an additional insured onto your policies, the insurance
companies or individuals hereby agree and will endorse the policies to state that the City will
not be liable for the payment of any premiums or assessments.
Any exceptions to these requirements must be approved by the City's Risk Management
Department.
FAILURE TO PROCURE INSURANCE:
Successful consultant's failure to procure or maintain required insurance program shall
constitute a material breach of Agreement under which City may immediately terminate the
proposed Agreement.
U. CONE OF SILENCE
Pursuant to Section 2-486 of the City Code, entitled Cone of Silence, you are hereby
advised that the Cone of Silence requirements listed herein shall apply.
V. DEBARMENT ORDINANCE
Proposers are hereby advised that this RFQ is further subject to City of Miami Beach
Ordinance No. 2000-3234 (Debarment Ordinance). Proposers are strongly advised to
review the City's Debarment Ordinance. Debarment may constitute grounds for termination
of the contract, as well as, disqualification from consideration on any City of Miami Beach
RFP, RFQ, RFLI, or bid.
X. CODE OF BUSINESS ETHICS
Pursuant to Resolution No.2000 23879 each person or entity that seeks to do business with
the City shall adopt a Code of Business Ethics ("Code") and submit that Code to the
October 24, 2006
RFP No: 08-06/07
City of Miami Beach 18 of 46
Procurement Division with your bid/response or within five days upon receipt of request.
The Code shall, at a minimum, require your company or individual or you as a sole
proprietor, to comply with all applicable governmental rules and regulations including,
among others, the conflict of interest, lobbying and ethics provision of the City Code.
Y. AMERICAN WITH DISABILITIES ACT
Call 305-673-7490/VOICE to request material in accessible format; sign language
interpreters (five days in advance when possible), or information on access for persons with
disabilities. For more information on ADA compliance please call Heidi Johnson Wright,
Public Works Department, at 305-673-7080.
Z. 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 improperly to influence him/her in the
discharge of his/her official duties.
October 24, 2006
RFP No: OS-06/07
City of Miami Beach 19 of 46
INSURANCE CHECK LIST
XXX 1. Workers' Compensation and Employer'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 Contractual Liability. Contractual Liability and
Contractual Indemnity (Hold harmless endorsement exactly as written in "insurance
requirements" of specifications).
XXX3.Automobile Liability - $1,000,000 each occurrence -owned/non-owned/hired automobiles
included.
4.Excess Liability - $ . 00 per occurrence to follow the primary coverage.
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 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 $1,000,000 .00
XXX 7.Thirty (30) days written cancellation notice required.
XXX 8.Best's guide rating B+: VI or better, latest edition.
XXX 9.The certificate must state the Quote number and title
VENDOR AND INSURANCE AGENT STATEMENT:
We understand the Insurance Requirements of these specifications and that evidence of this
insurance may be required within five (5) days after Proposal opening.
Vendor
October 24, 2006
City of Miami Beach
Signature of Vendor
RFP No: 08-06/07
20 of 46
SECTION VII -DOCUMENTS TO BE COMPLETED
AND RETURNED TO CITY
October 24, 2006 RFP No: Ofi-06/07
City of Miami Beach 21 of 46
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
Addendum No. 2, Dated
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)
October 24, 2006
RFP No: 08-06/07
City of Miami Beach 22 of 46
DECLARATION
TO: City of Miami Beach
City Hall
1700 Convention Center Drive
Procurement Division
Miami Beach, Florida 33139
Submitted this day of , 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
PRINTED NAME
TITLE (IF CORPORATION)
October 24, 2006
RFP No: OB-06/07
City of Miami Beach 23 of 46
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
[Print name of public entity]
By
For
[Print individual's name and title]
[Print name of entity submitting sworn statement]
Whose business address is
and (if applicable) its Federal Employer Identification Number (FEIN) is (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)(g), 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.
October 24, 2006
RFP No: 08-06/07
City of Miami Beach 24 of 46
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.]
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 CATEGORY TWO OF ANY CHANGE
IN THE INFORMATION CONTAINED IN THIS FORM
[Signature]
Sworn to and subscribed before me this
Personally known
day of , 2006
OR Produced identification Notary Public -State of
My commission expires
(Type of Identification)
(Printed typed or stamped Commissioned name of Notary Public)
October 24, 2006 RFP No: 08-06/07
City of Miami Beach 25 of 46
QUESTIONNAIRE
Consultant's Name:
Principal Office Address:
Official Representative:
Individual
Partnership (Circle One)
Corporation
If a Corporation, answer this:
When Incorporated:
In what State:
If a Foreign Corporation:
Date of Registration with
Florida Secretary of State:
Name of Resident Agent:
Address of Resident Agent:
President's Name:
Vice-President's Name:
Treasurer's Name:
Members of Board of Directors
October 24, 2006 RFP No: 08-06!07
City of Miami Beach 26 of 46
Questionnaire (continued)
If a Partnership:
Date of organization:
General or Limited Partnership*:
Name and Address of Each Partner:
NAME ADDRESS
* Designate general partners in a Limited Partnership
I. Number of years of relevant experience in operating A/E business:
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:
October 24, 2006 RFP No: 08-06/07
City of Miami Beach 27 of 46
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 ( )
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 ( )
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:
B. List all judgments from lawsuits in the last five (5) years:
C. List any criminal violations and/or convictions of the Consultant and/or any of its
principals:
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.)
October 24, 2006 RFP No: 08-06107
City of Miami Beach 28 of 46
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.
October 24, 2006 RFP No: 06-06/07
City of Miami Beach 29 of 46
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, prior to 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: IF INDIVIDUAL:
Signature Signature
Print Name Print Name
WITNESS: IF PARTNERSHIP:
Signature Print Name of Company or individual
Print Name Address
By:
General Partner
Print Name
WITNESS: IF CORPORATION:
Signature Print Name of Corporation
Print Name Address
By:
President
(CORPORATE SEAL)
Attest:
October 24, 2006 RFP No: 08-06!07
City of Miami Beach 30 of 46
SECTION VIII -BEST PERFORMANCE PROCUREMENT INFORMATION
DOCUMENTS TO BE COMPLETED BY CUSTOMERS OF THE RESPONDENT
October 24, 2006 RFP No: 08-06/07
City of Miami Beach 31 of 46
m MIAMIBEACH
City of Miami Beoth, 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 a-mail mestevezCa~miamibeachfl.gov
Thank you for your time and effort.
.- ~,
- "`r
,' ~.
Gus Lopez, CPPO
Procurement Director
October 24, 2006 RFP No: OB-06/07
City of Miami Beach 32 of 46
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 a-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)
~ Overall customer satisfaction and hiring again based on (1-10)
erformance
Overall Comments:
Agency or Contact Reference Business Name:
Contact Name:
Contact Phone and a-mail:
Date of Services:
Dollar Amount for Services:
PLEASE FAX THIS QUESTIONAIRE TO MARIA ESTEVEZ AT 305.673.7851
October 24, 2006 RFP No: 08-06/07
City of Miami Beach 33 of 46
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #1
ANNUAL ACCOUNTS -APARTMENTS
PRELIMINARY WORK
NOTIFICATION LETTER:
PRE-AUDIT INTERVIEW:
AUDIT INTERVIEW QUESTIONNAIRE
Business Name:
Date:
Total Available Rooms:
How many floors?
What kind of rentals do your
exemptions represent?
PRE-AUDIT INTERVIEW
(NOTE: To be performed at least two (2) weeks prior to audit commencement date).
DATE INTIALS
1. Tour premises noting layout.
2. Visually inspect the premises for the following:
a. Document any revenue control procedures
and equipment.
3. Determine the following with the owner/contact:
a. Current ownership
b. Current officers
c. Above information agrees with information
on file.
4. Review what records are maintained to support
Resort Tax Returns with owner/contact.
5. Review Audit Questionnaire with owner/contact.
October 24, 2006 RFP No: OB-06/07
City of Miami Beach 34 of 46
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #1
ANNUAL ACCOUNTS -APARTMENTS
REQUEST FOR RECORDS
DATE DATE
REQUESTED RECEIVED
SOURCE DOCUMENTS
a. Hotels, Apartment Houses, Etc.
i. Guest Cards/Folios
ii. Receipt Register
iii. Rent Rolls
iv. Signed Lease
v. Other (Specify)
2. ACCOUNTING RECORDS
a. Hotels, Apartment Houses, Etc.
i. Sales Journals
ii. Transcript/Revenue Report
iii General Ledger
3. GENERAL ITEMS
a. Federal Income Tax Returns
b. State Sales Tax Returns
c. County Tax Returns
d Exemption Documentation
e Financial Statements
f. Bank Statements
GENERAL PROCEDURES
DATE INITIALS
1. Examine the Exemptions taken and
determine their validity.
a. Prepare and see related schedule(s).
2. Examine Rental Income Records to
determine taxable rentals if any.
a. Trace to Resort Tax Return.
b. Prepare and see related schedule(s).
October 24, 2006
RFP No: 08-06/07
City of Miami Beach 35 of 46
.CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #1
ANNUAL ACCOUNTS -APARTMENTS
POST AUDIT PROCEDURES
DATE INITIALS
1. Discuss audit findings (if any) with owner/contact.
2. Review late charge fees or other memos owed by taxpayer.
3. Prepare a short narrative, summarizing audit including
level of cooperation of owner/contact and general
overview.
4. Sign off on audit program, complete all documentation
and schedules, and turn into Asst. Internal Auditor/
Internal Auditor for final review.
5. Final review of audit performed by Asst. Internal Auditor/
Auditor.
October 24, 2006 RFP No: 08-06/07
City of Miami Beach 36 of 46
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #2
MONTHLY ACCOUNTS -RESTAURANT AND BARS
PRELIMINARY WORK
NOTIFICATION LETTER:
PRE-AUDIT INTERVIEW:
AUDIT INTERVIEW QUESTIONNAIRE
FOOD & ALCOHOL OPERATIONS
Business Name:
Date:
What are your business hours and days of operation?
What is the seating/occupancy capacity?
How many employees are there?
Do you provide complimentary employee meals?
Do you provide discounted employee meals?
If yes, % of discount
How many cash registers/ POS Terminals are there?
What system do you use?
What internal daily records do you keep?
Guest Checks
Register Tapes
POS ReportSdaily and monthly
Do you have promotional/complimentary ("house") charges: Yes ( ) No ( )
If yes, approximately what % of total sales is this?
October 24, 2006 RFP No: 08-06/07
City of Miami Beach
37 of 46
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #2
MONTHLY ACCOUNTS -RESTAURANT AND BARS
PRE-AUDIT INTERVIEW
(NOTE:. To be performed at least two (2) weeks prior to audit commencement date).
DATE INITIALS
1. Tour premises with owner/contact noting layout.
2. Visually inspect the premises and:
a. document any revenue control procedures
and equipment.
3. Determine the following with the owner/contact:
a. Current ownership
b. Current officers
c. Above information agrees with information
on file with the Resort Tax Section.
4. Review what records are maintained to support
Resort Tax Returns with owner/contact.
5. Review Audit Questionnaire with owner/contact.
REQUEST FOR RECORDS
DATE DATE
REQUESTED RECEIVED
SOURCE DOCUMENTS
a. Restaurants & Bars
i. Daily Sales Tickets
ii. Cash Register Tapes
iii. Daily POS Reports
iv. Daily/Weekly Summaries
v. Purchase Records/Invoices
iiii. Other (Specify)
2. ACCOUNTING RECORDS
a. Restaurants & Bars
i. Sales Journal
ii. Purchases Journal
iii. General Ledger
October 24, 2006 RFP No: 08-06/07
City of Miami Beach 38 of 46
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #2
MONTHLY ACCOUNTS -RESTAURANT AND BARS
DATE DATE
REQUESTED RECEIVED
3. GENERAL ITEMS
a. Federal Income Tax Returns
b. Alcohol Surcharge Reports
c. State Sales Tax Return
d. Exemption Documentation
e. Financial Statements
f. Bank Statements
GENERAL PROCEDURES
DATE INITIALS
1. Examine Federal Income Tax Returns/
Income Statements.
a. Compare sales with total reported on
Resort Tax Returns. Reconcile, if necessary.
b. Prepare and see related schedule(s).
2. Examine State Sales Tax Returns
a. Compare sales with total reported on
Resort Tax Returns. Reconcile, if necessary.
b. Prepare and see related schedule(s).
3. Examine Income Statements
a. Compare sales with totals reported
on the Resort Tax Returns.
b. Compute the cost of sales ratio and determine
Its reasonableness within industry standard
c. Prepare and see related schedule(s).
4. Alcohol Surcharge Tax Returns
a. Reconstruct revenues and compare to
Resort Tax Return.
b. Prepare and see related schedule(s).
October 24, 2006
City of Miami Beach RFP No: OS-06/07
39 of 46
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #2
MONTHLY ACCOUNTS -RESTAURANT 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.
(If possible obtain copy of guest checks for audit
work papers.)
3. If the business uses bank statements for reporting purposes:
a. Compare bank deposits statements to the resort tax returns.
b. Prepare and see related schedules.
4. Document work performed, including an explanation
of any alternate/additional audit procedures performed,
explanations of unreasonable variances and conclusions
made as to reasonableness of reported sales.
PURCHASES:
1. Calculate/review food and beverage costs
for a selected period and compare to industry/
market averages.
a. Prepare and see related schedules.
POST AUDIT PROCEDURES
1. Discuss audit findings (if any) with owner/contact.
DATE INITIALS
2. Review late charge fees or other memos owed by taxpayer.
3. Prepare a short narrative, summarizing audit including
level of cooperation of owner/contact and general
overview.
4. Sign off on audit program, complete all documentation
and schedules, and turn into Asst. Internal Auditor/
Internal Auditor for final review.
5. Final review of audit performed by Asst. Internal Auditor/
Auditor.
October 24, 2006
City of Miami Beach RFP No: 08-06/07
40 of 46
CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #3
MONTHLY ACCOUNTS -HOTELS
AUDIT INTERVIEW QUESTIONNAIRE
FOOD & ALCOHOL OPERATIONS
Business Name:
What are your food and beverage outlets?
What are your business hours and days of operation?
What is the seating/occupancy capacity?
Do you provide complimentary employee meals?
Do you provide discounted employee meals?
If yes, % of discount
How many cash registers/ POS Terminal are there?
What system do you use?
Are they interfaced with the hotel?
What internal daily record do you keep?
Guest Checks
Register Tapes
POS Report (daily/monthly)
Do you have promotional/complimentary ("house") charges: Yes ( )No( )
If yes, approximately what % of total sales is this?
How does your system work?
AUDIT INTERVIEW QUESTIONNAIRE
ROOMS OPERATIONS
Business Name:
Date:
Check-In Time:
Check-Out Time:
How many floors?
Total available rooms:
What kind of rentals do your exemptions represent?
How does your system work?
October 24, 2006 RFP No: 08-06/07
City of Miami Beach
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CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #3
MONTHLY ACCOUNTS -HOTELS
PRE-AUDIT INTERVIEW
(NOTE: To be performed at least two (2) weeks prior to audit commencement date).
1. Tour premises with owner/contact noting layout.
2. Visually inspect the premises and
document any revenue control procedures
and equipment.
3. Determine the following with the owner/contact:
a. Current ownership
b. Current officers
c. Above information agrees with information
on file with Resort Tax Section.
4. Review what records are maintained to support
Resort Tax Returns with owner/contact.
5. Review Audit Questionnaire with owner/contact.
DATE INTIALS
REQUEST FOR RECORDS
DATE DATE
REQUESTED RECEIVED
SOURCE DOCUMENTS
a. Hotels, Apartment Houses, Etc.
i. Guest Cards/Folios
ii. Receipt Register
iii. Rent Rolls
iv. Signed Lease
v. Night Auditor
vi. Other (Specify)
b. Restaurants & Bars
i. Daily Sales Tickets
ii. Cash Register Tapes
iii. Daily/Weekly Summaries
iv. Purchase Records/Invoices
v. Other (Specify)
October 24, 2006
City of Miami Beach RFP No: 08-06/07
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CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #3
MONTHLY ACCOUNTS -HOTELS
2. ACCOUNTING RECORDS
a. Hotels, Apartment Houses, Etc.
i. Sales Journals
ii. Transcript/Revenue Report
iii. General Ledger
b. Restaurants & Bars
i. Sales Journal
ii. Purchases Journal
iii. General Ledger
3. GENERAL ITEMS
a. Federal Income Tax Returns
b. State Sales Tax Returns
c. County Tax Returns
d Exemption Documentation
e Financial Statements
f. Bank Statements
g. Alcohol Surcharge
GENERAL PROCEDURES
DATE INITIALS
Examine Federal Income Tax Returns/Income Statements
a. Compare sales with totals reported on Resort
Tax Returns. Reconcile, if necessary.
b. Prepare and see related schedule(s).
2. Examine State Sales Tax Returns
a. Compare sales with total reported on Resort
Tax Returns. Reconcile, if necessary.
b. Prepare and see related schedule(s)
3. Examine County Tax returns
a. Compare sales with total reported on Resort
Tax Returns, Reconcile, if necessary.
b. Prepare and see related schedules(s)
4. Examine Sales Tax Worksheets
a. Compare sales with totals reported
on the Resort Tax Returns.
b. Prepare and see related schedule(s).
5. Compare sales total from above return
with the General Ledger totals.
a. Prepare and see related schedule(s)
October 24, 2006 RFP No: OB-06/07
City of Miami Beach
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CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #3
MONTHLY ACCOUNTS -HOTELS
REVENUE PROCEDURES
SALES: DATE INITIALS
1. Examine Revenue Source Document (Rooms, Food, Alcohol)
a. Trace sales to daily/weekly/monthly reports.
b. Prepare and see related schedules.
2. Examine a sample of daily revenue reports.
a. Trace to the month end reports.
b. Compare to the Monthly Income statement./Resort Tax Returns.
c. Prepare and see related schedules.
3. Examine General Ledger (sales, purchases, and tax payable)
a. Trace to Financial Statements/Resort Tax Returns.
b. Prepare and see related schedules.
4. If the hotel uses bank statements for reporting purposes:
a.Compare bank deposits statements to the resort tax returns.
b.Prepare and see related schedules.
5. Review selected exemptions documents for proper signature
and propriety of exemption taken.
6. Document work performed, including an explanation of any
alternate/additional audit procedures performed, explanations
of unreasonable variances and conclusions made as to
reasonableness of reported sales.
ROOMS AUDIT PROGRAM
DATE INITIALS
PURCHASES:
1. Calculate/review food and beverage costs
for a selected period and compare
to industry/market averages.
a. Prepare and see related schedules(s)
October 24, 2006
RFP No: 08-06/07
City of Miami Beach
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CITY OF MIAMI BEACH
RESORT TAX AUDIT PROGRAM #3
MONTHLY ACCOUNTS -HOTELS
POST AUDIT PROCEDURES
1. Discuss audit findings (if any) with owner/contact.
DATE INITIALS
2. Review late charge fees or other memos owed by taxpayer.
3. Prepare a short narrative, summarizing audit including
level of cooperation of owner/contact and general
overview.
4. Sign off on audit program, complete all documentation
and schedules, and turn into Asst. Internal Auditor/
Internal Auditor for final review.
5. Final review of audit performed by Asst. Internal Auditor/
Auditor.
October 24, 2006
City of Miami Beach RFP No: 08-06/07
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EXHIBIT A
COST PROPOSAL
Company Name
Audits of Resort Taxes Monthly Review Quarterly Review Yearly Review
$ $ $
Internal Audits of Non- Hourly Rate
Profit. Organ izatians
October 24, 2006 RFP No: OS-06/07
City of Miami Beach
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