University Park Recreation District
12051 Corporate Boulevard, Orlando, FL 32817	Phone: 407-723-5900
http://universityparkrd.com/

The following is the proposed agenda for the upcoming Meeting of the Board of Supervisors for the University Park Recreation District (“District”), scheduled to be held at 1:00 p.m. on Friday, December 13, 2019 at the University Park Country Club, 7671 The Park Blvd, University Park, FL 34201. A quorum will be confirmed prior to the start of the meeting.
For those unable to attend the meeting in person, you may call in or join the meeting via Zoom.
Phone:	1-844-621-3956
Participant Code:	791 906 961 #
Zoom	https://zoom.us/j/6980816070

NOTE: If you are calling into the meeting by phone or Zoom, please MUTE your line!

AUDITOR SELECTION COMMITTEE MEETING AGENDA
Call to Order & Roll Call
Public Comment Period
Review of Auditing Services Proposal & Selection Criteria
Review of Proposals
Berger, Toombs, Elan, Gaines & Frank
DiBartolomeo, McBee, Hartley & Barnes
Grau & Associates
Phillips Harvey Group
Suplee, Shea, Cramer & Rocklein
Ranking of Auditing Services Proposal
Adjournment

PROPOSED BOARD OF SUPERVISORS’ MEETING AGENDA
Call to Order
Roll Call to Confirm Quorum
Public Comment Period
Administrative Matters
Consideration of Minutes
Board of Supervisors’ Special Meeting, October 29, 2019
Auditor Selection Committee Workshop, October 29, 2019
Board of Supervisors’ Continued Meeting, November 4, 2019
Business Matters
Review of the Auditor Selection Committee Rankings & Selection of an Auditor
Consideration of the District Website Maintenance and ADA Auditing Agreement
Note: This agreement is directly between the District and VGT.
Financial Matters
Consideration of Resolution 2020-04, Adopting an Amended General Fund Budget for FY 2018-2019
Matters Related to the Sale of Series 2019 Bonds
Consideration of the Financial Advisor’s Final Assessment Report
Consideration of Resolution 2020-05, Ratifying, Confirming and Approving the Sale of Series 2019 Bonds
Matters Related to the Acquisition of the Country Club
Consideration of Resolution 2020-06, Setting a Public Hearing Date and Approving a Preliminary Fiscal Year 2019-2020 Budget [Must be 60 days from notice: 02/14/2020, Counsel does this have to occur after 5:00 pm?]
Consideration of Resolution 2019-07, Setting a Public Hearing Date on the Adoption of Rules Related to Usage and Fees for the Country Club and Other District Property [Legal ad Notice 2x
– must be at least 30 days; next BOS is 02/14/2020]
Ratification of the Insurance policies
District Financials
Review of District Financial Position
FY 2018-2019 Final
FY 2020 Monthly reports
Other Business
Staff Reports
District Counsel
District Manager – Pickleball

Date	Meeting Type	Time	Location	Note	
January 10	Regular BOS Meeting	1:00 pm	Lakeside		

Supervisor Requests

Adjournment

University Park Recreation District

Auditor Selection Committee

University Park Recreation District

Auditor Selection Criteria

University Park Recreation District
REQUEST FOR PROPOSALS

District Auditing Services Manatee County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1.	DUE DATE. Sealed proposals must be received no later than December 6, 2019, at 5:00 p.m., at the offices of the District Manager, PFM Group Consulting, LLC., located at 12051 Corporate Boulevard,  Orlando, Florida  32817.	Proposals will be publicly opened at the Meeting of the Board of Supervisors’ on December 13, 2019 at 1:00 p.m. University Park Country Club, 7671 The Park Blvd., University Park, Florida 34201.

SECTION 2. FAMILIARITY WITH THE LAW.  By submitting a proposal, the Proposer is assumed to be  familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three (3) hard copies and one (1) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services –University Park Recreation District” on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by  an  appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS.  The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. In accordance with the District’s Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours (excluding Saturday, Sunday and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Proposal Documents.

SECTION 14.	EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

University Park Recreational District Audit RFP Addendum
Scope of Work
University Park Recreational District (UPRD) has four accounting funds.
General Fund – Operations and Administration of the District
Enterprise Fund – Operations and Administration of the Country Club and Golf Course
Enterprise Bond Fund – Interest and Principal transactions related to the Bond
Acquisition and Construction Fund – Use of the Bond proceeds.
The District Manager (DM), located in Orlando, will enter transactions running through the General Fund.
The current Country Club Accounting staff, located in University Park, will maintain the detailed accounting records which make up the Enterprise Fund. They will keep the backup information for audit purposes, and will supply the detailed reports to the DM. The DM will then enter those transactions in summary form, into the UPRD’s consolidated Accounting System.
The DM will enter all Enterprise Bond Fund, and Enterprise Acquisition & Construction Fund transactions, as well as maintain all records for those funds.
Additional Topics to Address in the RFP
Approach to conducting the audit (risk assessment)
Copy of the latest report(s) from Regulatory agencies reporting on the quality of your firm’s services to clients
Description of your firm in terms of firmwide resources available to carry out the work
Number of hours by major audit area to complete the audit, expected hours, staff experience and hourly rate for staff working on the audit, and the hourly rates for additional reimbursable staff time not included in audit quote.
Experience with special districts and enterprise’s related to a special district.
Auditor Information Workshop:
The Audit Selection Committee will host an Auditor Information Workshop at University Park Country Club on 	to answer questions. The date is to be determined.
Please contact HarrisCa@pfm.com or 407.723.5900 if you are interested in attending.

UNIVERSITY PARK RECREATION DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The University Park Recreation District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District’s financial records for the fiscal year ending September 30, 2019, with an option for two (2) additional annual renewals. The District is a local unit of special-purpose government created under Chapter 418, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in Manatee County and has an operating budget of approximately $ 535,000.00. The final contract will require that, among other things, the audit for Fiscal Year 2019 must be completed no later than June 1, 2020.
In Fiscal Year 2019-2020, the district will acquire the recreational facilities through the issuance of approximately $24,000,000.00 in bonds. The recreation facilities generate approximately $7,000,000.00 in revenue.

Each auditing entity submitting a proposal must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 473, Florida Statutes; and be qualified to conduct audits in accordance with “Government Auditing Standards,” as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly Section 218.39, Florida Statutes, and the rules of the Florida Auditor General.

Proposal packages, which include additional qualification requirements, evaluation criteria and instructions to proposers, are available from the District Manager at the address and telephone number listed below.

Proposers must provide five (5) hard copies of their proposal and one (1) electronic copy (CD or flash drive) to Hank Fishkind, District Manager, located at 12051 Corporate Boulevard, Orlando, Florida 32817, in an envelope marked on the outside “Auditing Services  –University  Park   Recreation  District.”   Proposals  must   be   received by December 6, 2019, at 5:00_p.m., at the office of the District Manager. Please direct all questions regarding this Request for Proposals to the District Manager, who can be reached at 407.723.5900.

Any protest regarding the terms of this Notice, or the proposal packages on file with the District Manager, must be filed in writing at the offices of the District Manager within seventy-two (72) calendar hours (excluding weekends and state holidays) after publication of this Notice. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including weekends and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Notice or proposal package documents.

University Park Recreation District
Hank Fishkind
District Manager

RUN DATE: October 16, 2019

AUDITOR SELECTION EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points)

This includes the geographic locations of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.

Proposer’s Experience.	(20 Points)

This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation, of respondent, etc.

Understanding of Scope of Work.	(20 Points)

Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested.

Ability to Furnish the Required Services.	(20 Points)

Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required.

Price.	(20 Points)

Points will be awarded based upon the lowest total bid for rendering the services and the reasonableness of the proposal.

University Park Recreation District

Proposals

University Park Recreation District

Berger, Toombs, Elan Gaines & Frank

UNIVERSITY PARK RECREATION DISTRICT

PROPOSAL FOR AUDIT SERVICES

PROPOSED BY:

Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL

600 Citrus Avenue, Suite 200	(772) 461-6120 Fort Pierce, Florida 34950

CONTACT PERSON:

J. W. Gaines, CPA, Director

DATE OF PROPOSAL:

December 6, 2019

TABLE OF CONTENTS

DESCRIPTION OF SECTION	PAGE

Letter of Transmittal	1-2
Profile of the Proposer
Description and History of Audit Firm	3
Professional Staff Resources	4-5
Ability to Furnish the Required Services	5
Arbitrage Rebate Services	6
Governmental Auditing Experience	7-14
Fee Schedule	15
Scope of Work to be Performed	15-16
Resumes	17-31
Peer Review Letter	32
Additional Documents Required
Instructions to Proposers	33-34

r�tt Berger, Toombs, Elam,
CO:, Gaines & Frank
Certified Public Accountants	PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461-6120 // 461-1155
FAX: 772/468-9278

December 6, 2019

University Park Recreation District PFM Group Consulting, LLC 12051 Corporate Blvd
Orlando, FL 32817 Dear District Manager:
Thank you very much for the opportunity to present our professional credentials to provide audit services for University Park Recreation District.

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm  has the necessary qualifications and experience to serve as the independent auditors for University Park Recreation District. We will provide you with top quality, responsive service.

Experience

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have  been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits. We will conduct the audit in accordance with auditing  standards generally accepted in the United States of America; “Government Auditing  Standards” issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal  Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry.

Member AICPA

Fort Pierce / Stuart
- 1 -
Member AICPA Division For CPA Firms
Private Companies Practice Section

Member FICPA

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�� Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants PL

University Park Recreation District December 6, 2019

Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies.

To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted.

You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm.

Thank you again for the opportunity to submit this proposal to University Park Recreation District.

Very truly yours,

Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL
Fort Pierce, Florida

- 2 -

PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm’s unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm’s auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements.
We are also a member of the Government Audit Quality Center (“the Center”) of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits.
We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm’s commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen.

Professional Staff Resources

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of
27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort  Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm’s offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows:
Total
Partners/Directors (CPA’s)	5	
Principals (CPA)	1	
Managers (CPA)	1	
Senior/Supervisor Accountants (1 CPA)	3	
Staff Accountants	7	
Computer Specialist	1	
Paraprofessional	6	
Administrative	  4	
Total – all personnel	28	

Following is a brief description of each employee classification:

Staff Accountant – Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent.

Senior Accountant – A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary.

Managers – A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary.

Principal – A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor–in-charge. A principal has no financial interest in the firm.

Partner/Director – The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm.

Professional Staff Resources (Continued)

Independence – Independence of the public accounting firm, with respect to the audit  client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to insure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of University Park Recreation District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards:

AuSection 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants;

ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants;

Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United States.

On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm’s clients.

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties.

Ability to Furnish the Required Services

As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 69 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both  on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services.

ADDITIONAL SERVICES PROVIDED

Arbitrage Rebate Services

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., “rebate”) to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds.

Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer’s auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.

Our firm performs a comprehensive rebate analysis and includes the following:

Verifying that the issue is subject to rebate;
Calculating the bond yield;
Identifying, and separately accounting for, all “Gross Proceeds” (as that term is defined in the Code) of the bond issue, including those requiring analysis due to “transferred proceeds” and/or “commingled funds” circumstances;
Determining what general and/or elective options are available to Gross proceeds of the issue;
Calculating the issue’s excess investment earning (rebate liability), if any;
Delivering appropriate documentation to support all calculations;
Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies;
Assisting as necessary in the event of an Internal Revenue Service inquiry; and,
Consulting with issue staff, as necessary, regarding arbitrage related matters.

GOVERNMENTAL AUDITING EXPERIENCE

Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients.

The current members of our firm have performed audits of over 1000 community development districts, and over 2000 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County.

Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below:

Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations;
Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations;
Issuance of comfort letters and consent letters in conjunction with the issuance of tax- exempt debt obligations, including compiling financial data and interim period financial statement reviews;
Calculation of estimated and actual federal arbitrage rebates;
Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements;
Providing human resource and employee benefit consulting;
Performance of automation feasibility studies and disaster recovery plans;
Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and
Assistance in litigation, including testimony in civil and criminal court.
Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification.

Continuing Professional Education

All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA’s to have met certain CPE requirements prior to proposing on governmental audit engagements.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training.

Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today.

Quality Control Program

Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment.

To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements.

The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence;
Assignment of professional personnel to engagements;
Consultation on technical matters;
Supervision of engagement personnel;
Hiring and employment of personnel;
Professional development;
Advancement;
Acceptance and continuation of clients; and,
Inspection and review system.

We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients.

The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice.

GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)

Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits.

Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm’s local governmental auditing engagements. As a result of these reviews,  our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating.

Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations.

As our firm performs over one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports.

Certificate of Achievement for Excellence in Financial Reporting (CAFR)

We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for  Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first  year of performing their audit, for the year ended September 30, 1999.

We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since.

As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA – Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program’s most recent results, future goals, and common reporting deficiencies.

We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm’s continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting.

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

References

Capron Trail Community Development	Gateway Community Development District		District
Jeff Walker, Special District Services	Stephen Bloom, Severn Trent Management (561) 630-4922	(954) 753-5841

The Reserve Community Development District	Port of the Islands Community Development
District
Darrin Mossing, Governmental Management	Cal Teague, Premier District Management Services LLC
(407) 841-5524	(239) 690-7100 ext 101

In addition to the above, we have the following additional governmental audit experience: Community Development Districts
Aberdeen Community Development	Celebration Pointe Community District		Development District

Amelia Concourse Community	Channing Park Community
Development District	Development District

Anthem Park Communnity	Cheval West Community
Development District	Development District

Arborwood Community Development	City Center Community Development District		District

Bannon Lakes Community	Colonial Country Club Community
Development District	Development District

Beacon Lakes Community	Creekside at Twin Creeks Community
Development District	Development District

Candler Hills East Community	Deer Run Community Development
Development District	District

Capron Trail Community Development	Diamond Hill Community District		Development District

Cedar Hammock Community	Eagle Point Community Development
Development District	District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Eastlake Oaks Community	Legends Bay Community
Development District	Development District

Easton Park Community Development	Live Oak No 2 Community District		Development District

Estancia @ Wiregrass Community	Marshall Creek Community Development District		Development District

Forest Brooke Community	Meadow View at Twin Lakes Community
Development District	Development District

Gramercy Park Community	Meadow Point III Community
Development District	Development District

Greyhawk Landing Community	Meadow Point IV Community
Development District	Development District

Griffin Lakes Community Development	Midtown Miami Community District		Development District

Habitat Community Development	Mira Lago Community Development District		District

Harmony Community Development	Narcoossee Community Development District		District

Heritage Harbor Community	New Port Tampa Bay Community
Development District	Development District

Heritage Isles Community	Overoaks Community Development
Development District	District

Heritage Lake Park Community	Panther Trace 2 Community
Development District	Development District

Heritage Palms Community	Pine Island Community Development
Development District	District

Julington Creek Community	Pine Ridge Community Development
Development District	District

Lake Bernadette Community	Piney-Z Community Development
Development District	District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Remington Community Development	Southern Hills Plantation III Community District		Development District

Renaissance Commons Community	St. John's Forest Community Development District		Development District

Reserve Community Development	Stoneybrook West Community District		Development District

Reserve at Pradera Community	Tern Bay Community Development
Development District	District

Ridgewood Trails Community	Terracina Community Development
Development District	District

River Hall Community Development	Twin Creeks North Community District		Development District

River Place on the St. Lucie Community	Valencia Acres Community Development District		Development District

Riverwood Community Development	Villages of Bloomingdale Community District		Development District

Riverwood Estates Community	Westside Community Development
Development District	District

Rolling Hills Community Development	Willow Creek Community Development District		District

Sampson Creek Community	Winston Trails Community
Development District	Development District Seminole Improvement District

Solterra Resort Community Development District

South Village Community Development District

Southern Hills Plantation I Community District

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Other Governmental Organizations

City of Westlake

Florida Inland Navigation District Fort Pierce Farms Water Control
District

Indian River Regional Crime Laboratory, District 19, Florida

Jobs and Education Partnership

Office of the Medical Examiner, District 19

Rupert J. Smith Law Library of St. Lucie County

St. Lucie Education Foundation Town of Ocean Breeze Park
Troup Indiantown Water Control District

Current or Recent Single Audits,

St. Lucie County, Florida Early Learning Coalition, Inc.
Treasure Coast Food Bank, Inc.

Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting.

Much of our firm’s auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines.

Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits.

Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)

Indian River Martin Okeechobee Palm Beach

Municipalities

City of Port St. Lucie City of Vero Beach Town of Orchid

GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)

Special Districts

Boggy Creek Community Development District Coquina Water Control District
Dovera Community Development District
Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District
Myrtle Creek Community Development District St. Lucie County – Fort Pierce Fire District The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District St. John’s Water Control District
Westchase and Westchase East Community Development Districts Pier Park Community Development District
Verandahs Community Development District Magnolia Park Community Development District

Schools and Colleges

Federal Student Aid Programs – Indian River Community College Indian River Community College
Okeechobee County District School Board St. Lucie County District School Board

State and County Agencies

Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory Indian River Correctional Institution

FEE SCHEDULE

We anticipate that the audit process will be as follows:

Planning Preliminary	10		
Audit Fieldwork	22		
Review/Reporting Writing	12		
	42	Hours	
Our hourly rates are as follows:

Staff Accountants	$90   /hr
Senior Accountants	$100 /hr
Manager	$200 /hr
Partner	$250 /hr
Clerical	$75   /hr

We propose the fee for our audit services described below to be $3,375 for the year ended September 30, 2019, and $4,425 for the years ended September 30, 2020 and 2021. The fee is contingent upon the financial records and accounting systems of University Park Recreation District being “audit ready” and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire.

SCOPE OF WORK TO BE PERFORMED

If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of University Park Recreation District as of September 30, 2019, 2020, and 2021. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters.

Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as  set  forth  by  the  State  Auditor  General  in  Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement.

SCOPE OF WORK TO BE PERFORMED (CONTINUED)

The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual.

We utilize the audit software of a national certified public accounting firm and follow their planning and risk assessment models. As such, we analyze the risk at the beginning stages of the audit and then alter our audit approach to address the identified risks.

Commitment to Quality Service

Personnel Qualifications and Experience

J. W. Gaines, CPA, CITP
Director – 38 years

Education
	Stetson University, B.B.A. – Accounting

Registrations
	Certified Public Accountant – State of Florida, State Board of Accountancy
	Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants

Professional Affiliations/Community Service
	Member of the American and Florida Institutes of Certified Public Accountants
	Affiliate member Government Finance Officers Association
	Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994
	Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
	Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982
 Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986
 Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009
 Member Lawnwood Regional Medical Center Board of Trustees, 2000 – Present, Chairman 2013 - Present
 Member of St. Lucie County Citizens Budget Committee, 2001 – 2002
 Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 – 2011
 Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present

Professional Experience
 Miles Grant Development/Country Club – Stuart, Florida, July 1975 – October 1976
 State Auditor General’s Office – Public Accounts Auditor – November 1976 through September 1979
 Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits.
 Over 30 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all  phases of the audits listed on the preceding pages.

Commitment to Quality Service

Personnel Qualifications and Experience

J. W. Gaines, CPA, CITP (Continued)
Director

Continuing Professional Education
 Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update Analytical Procedures, FICPA
Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations

Commitment to Quality Service

Personnel Qualifications and Experience

David S. McGuire, CPA, CITP Accounting and Audit Principal – 9 years Accounting and Audit Manager – 4 years Staff Accountant	– 11 years

Education
	University of Central Florida, B.A. – Accounting
	Barry University – Master of Professional Accountancy

Registrations
	Certified Public Accountant – State of Florida, State Board of Accountancy
	Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants
	Certified Not-For-Profit Core Concepts 2018

Professional Affiliations/Community Service
	Member of the American and Florida Institutes of Certified Public Accountants
	Associate Member, Florida Government Finance Office Associates
	Assistant Coach – St. Lucie County Youth Football Organization (1994 – 2005)
	Assistant Coach – Greater Port St. Lucie Football League, Inc. (2006 – 2010)
	Board Member – Greater Port St. Lucie Football League, Inc. (2011 – present)
	Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 – 2003)
	Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 – 2010)
	Member/Board Member of Port St. Lucie Kiwanis (1994 – 2001)
	President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 – present)
	St. Lucie District School Board Superintendent Search Committee (2013 – present)

Professional Experience
	Twenty-four years public accounting experience with an emphasis on nonprofit and governmental organizations.
	Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc.
North Springs Improvement District
  Four years of service in the United States Air Force in computer operations, with a top   secret (SCI/SBI) security clearance.

Commitment to Quality Service

Personnel Qualifications and Experience

David S. McGuire, CPA, CITP (Continued)
Accounting and Audit Principal

Continuing Professional Education
 Mr. McGuire has attended numerous continuing professional education courses and  seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows:
Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors

Commitment to Quality Service

Personnel Qualifications and Experience

David F. Haughton, CPA
Accounting and Audit Manager – 27 years

Education
	Stetson University, B.B.A. – Accounting

Registrations
	Certified Public Accountant – State of Florida, State Board of Accountancy

Professional Affiliations/Community Service
	Member of the American and Florida Institutes of Certified Public Accountants
	Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government
	Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
	Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years
	Technical Review – 1997 FICPA Course on State and Local Governments in Florida
	Board of Directors – Kiwanis of Ft. Pierce, Treasurer – 1994-1999; Vice President – 1999- 2001

Professional Experience
 Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations.
 State Auditor General’s Office – West Palm Beach, Staff Auditor, June 1985 to September 1985
 Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits.
 Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following:

Counties:
St. Lucie County

Municipalities: City of Fort Pierce City of Stuart

Commitment to Quality Service

Personnel Qualifications and Experience

David F. Haughton, CPA (Continued)
Accounting and Audit Manager

Professional Experience (Continued) Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District Fiddler’s Creek Community Development District #1 and #2 Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District St. Lucie West Services District
Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District

Non-Profits:
The Dunbar Center, Inc.
Hibiscus Children’s Foundation, Inc. Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
 While with the Auditor General’s Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District.
 During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course.
Continuing Professional Education
 During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years.

Commitment to Quality Service

Personnel Qualifications and Experience

Matthew Gonano, CPA
Senior Staff Accountant – 7 years

Education
	University of North Florida, B.B.A. – Accounting
	University of Alicante, Spain – International Business
	Florida Atlantic University – Masters of Accounting

Professional Affiliations/Community Service

 American Institute of Certified Public Accountants
 Florida Institute of Certified Public Accountants

Professional Experience

 Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.
 Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS)
 Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations.

Continuing Professional Education
	Mr. Gonano has participated in numerous continuing professional education courses.

Commitment to Quality Service

Personnel Qualifications and Experience

Paul Daly
Staff Accountant – 6 years

Education
	Florida Atlantic University, B.S. – Accounting

Professional Experience
	Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	Working to attain the requirements to take the Certified Public Accounting (CPA) exam.

Commitment to Quality Service

Personnel Qualifications and Experience

Melissa Arnold
Senior Staff Accountant – 4 years

Education
	Indian River State College, A.A. – Accounting
	Florida Atlantic University, B.B.A. – Accounting

Professional Experience
	Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	Ms. Arnold participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments.

Commitment to Quality Service

Personnel Qualifications and Experience

Bryan Snyder
Staff Accountant – 3 years

Education
	Florida Atlantic University, B.B.A. – Accounting

Professional Experience
	Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.
	Mr. Snyder is gaining experience auditing governmental & nonprofit entities.

Continuing Professional Education
	Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate.

Commitment to Quality Service

Personnel Qualifications and Experience

Maritza Stonebraker
Staff Accountant – 2 years

Education
	Indian River State College, B.S.A. – Accounting

Professional Experience
	Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank.

Continuing Professional Education
	Mrs. Stonebraker participates in numerous continuing education courses and plans on acquiring her CPA.

Commitment to Quality Service

Personnel Qualifications and Experience

Jonathan Herman
Senior Staff Accountant – 4 years

Education
	University of Central Florida, B.S. – Accounting
	Florida Atlantic University, MACC

Professional Experience
	Accounting graduate with four years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Continuing Professional Education
	Working to study to take the Certified Public Accounting (CPA) exam.

Commitment to Quality Service

Personnel Qualifications and Experience

Sean Stanton
Staff Accountant

Education
	University of South Florida, B.S. – Accounting
	Florida Atlantic University, M.B.A. – Accounting

Professional Experience
	Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities.

Continuing Professional Education
	Mr. Stanton is working towards passing the CPA exam.

Commitment to Quality Service

Personnel Qualifications and Experience

Brianne Davies
Staff Accountant

Education
 Indian River State College, B.S.A. – Accounting

Professional Experience
		Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Commitment to Quality Service

Personnel Qualifications and Experience

Taylor Nuccio
Staff Accountant

Education
 Indian River State College, B.S.A. – Accounting

Professional Experience
		Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities.

Judson 8. 8oggett M8A,CPA,CVA,Portner Marci Reutimann CPA,Parlner

System Review Report

ti 681 5 Dairy Road Zephyrhills, FL 33542
")   (813) 788-2155
A  (813) 782-8606

To the Directors	November 2, 2016
Berger, Toombs, Elam, Gaines & Frank, CPAs PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Berger,
Toombs, Elam, Gaines & Frank, CPAs PL (the firm), in effect for the year ended May 31, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting  on  Peer  Reviews established  by  the Peer  Review Board  of the  American  Institute of  Certified
Public  Accountants.   As a  part of our peer review,  we  considered reviews by regulatory entities,
if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a  system  of  quality  control and complying with it  to  provide the firm  with reasonable
assurance of performing and reporting in conformity with  applicable  professional  standards in all
material respects. Our responsibility is to express an opinion on the design of  the  system of quality control, and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary.
As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards and audits of employee benefit plans.
In our opinion, the system of quality control for the accounting and auditing practice of Berger, Toombs,  Elam,  Gaines  &  Frank,  CPAs PL in effect for the year ended  May  31,  2016 has  been
suitably  designed  and  complied with to provide the firm with reasonable  assurance of  performing
and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs PL, has received a peer review rating of pass.

B�ag��, R�u�timann & A�sso�ciatesl,., -CPAs, PA

(llERGER KEPORTl6)

Mornhor Amorirnn lnshtuto of Ccrhfmd Public Accou11tnnts (AICl'A)  nml flo111Ja lnshluto of Cortofiutl Puhl,c Accou11tunts (FICf'/1) Nuhonuf Assaci11lio11 of Cortof,od Valuation Analysts (NACVA)

- 32 -

University Park Recreation District REQUEST FOR PROPOSALS

District Auditing Services
Manatee County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than December 6, 2019, at 5:00 p.m., at the offices of the District Manager, PFM Group Consulting, LLC., located at 12051 Corporate Boulevard, Orlando, Florida 32817. Proposals will be publicly opened at the Meeting of the Board of Supervisors’ on December 13, 2019 at 1:00 p.m. University Park Country Club, 7671 The Park Blvd., University Park, Florida 34201.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such  laws, ordinances and regulations.

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be
disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three (3) hard copies and one (1) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services –University Park Recreation District” on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days.

SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”).

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith.

SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in section 768.28, Florida Statutes, or any other statute or law.

SECTION 12. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 13. PROTESTS. In accordance with the District’s Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours (excluding Saturday, Sunday and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Proposal Documents.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

University Park Recreation District

DiBartolomeo, McBee, Hartley & Barnes

University Park Recreation District

Proposer

DiBartolomeo, McBee, Hartley & Barnes, P.A. Certified Public Accountants
2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950 (772) 461-8833
591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952

Contact:

Jim Hartley, CPA Principal

TABLE OF CONTENTS

Letter of Transmittal Professional Qualifications
    Professional Staff Resources	1-2
   Current and Near Future Workload	2
   Identification of Audit Team	2
   Resumes	3-5
    Governmental Audit Experience	6
Additional Data
   Procedures for Ensuring Quality Control & Confidentiality	7
   Independence	7-8
   Computer Auditing Capabilities	8
   Contracts of Similar Nature	9
Technical Approach
   Agreement to Meet or Exceed the Performance Specifications	10
   Tentative Audit Schedule	11
   Description of Audit Approach	12-15
   Fees	16
   Expected Hours	17-18
Attachments

DMHB	DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS	

University Park Recreation District Audit Selection Committee

Dear Committee Members:

We are pleased to have this opportunity to present the qualifications of DiBartolomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as University Park Recreation District’s independent auditors. The audit is a significant engagement demanding  various professional resources, governmental knowledge and expertise, and, most importantly, experience serving Florida local governments. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations.
Proven Track Record— Our clients know our people and the quality of our work. We have always been responsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate the cost of the audit. This proven track record of successfully working to serve governmental clients will enhance the quality of services we provide.
Experience—DMHB has a history of providing quality professional services to an impressive list of public sector clients in Florida. We currently serve a large number of public sector entities in Florida, including cities, villages, special districts, as well as a large number of community development districts. Our firm has performed hundreds of Florida special district audits. In addition, our senior management team members have between 25 and 35 years experience in serving Florida governments. DMHB is a recognized leader in providing services to governmental and non-profit agencies within the State of Florida. Through our experience in performing audits,  we have been able to increase our audit efficiency and therefore reduce cost. We  have continually passed this cost saving on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with audit standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up to date on all changes that are occurring within the industry.

2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950772-461-8833  Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., Port St. Lucie, Florida 34984772-878-1952Fax: 772-878-1709
Member AICPA	Member AICPA Division for CPA Firms	Member AICPA Private Company Practice Section
WWW.DMHBCPA.NET

Timeliness – In order to meet the Districts needs, we will conduct a planning meeting prior to starting the engagement in order to identify deadlines and plan the performance of interim internal control testing from unaudited preliminary general ledgers provided. We will also review all minutes and subsequent needs related to the review of the minutes. Follow up reviews will be completed as necessary.

Communication and Knowledge Sharing— Another driving force behind our service approach is frequent, candid and open communication with management with no surprises. During the course of the audit, we will communicate with management on a regular basis to provide you with a status report on the audit and to discuss any issues that arise, potential management letter comments, or potential audit differences.

In the accompanying proposal, you will find additional information upon which you can evaluate DMHB’s qualifications. Our full team is in place and waiting to serve you. Please contact us at 2222 Colonial Road, Suite 200 Fort Pierce, FL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you.

Very truly yours,
DiBartolomeo, McBee, Hartley & Barnes, P.A.

PROFESSIONAL QUALIFICATIONS

DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting firm with offices in the cities of Fort Pierce and Port St. Lucie. The firm was formed in 1982.

 Professional Staff Resources

Professional Staff

Number of

Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Port St. Lucie Blvd., Port St. Lucie, FL 34984 and 2222 Colonial Road, Suite  200, Fort Pierce, Florida 34950, respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities.

Classification
Partner	Professionals
4	
Managers	2	
Senior	2	
Staff	11	
	19	

DiBartolomeo, McBee, Hartley & Barnes provides a variety of accounting, auditing, tax litigation support, estate planning, and consulting services. Some of the governmental, non-profit accounting, auditing and advisory services currently provided to clients include:

 Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under the OMB A-133 audit criteria

  Issuance of Comfort Letters, consent letters, and parity certificates in conjunction with  the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews

 Assisting in compiling historical financial data for first-time  and subsequent  submissions for the GFOA Certificate of Achievement for Excellence in Financial Reporting

1

PROFESSIONAL QUALIFICATIONS (CONTINUED)

 Professional Staff Resources (Continued)

 Audits of franchise fees received from outside franchisees

 Preparation of annual reports to the State Department of Banking and Finance

 Audits of Internal Controls – Governmental Special Project

 Assistance with Implementation of current GASB pronouncements

 Current and Near Future Workload
In order to better serve and provide timely and informative financial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines.

 Identification of Audit Team

The team is composed of people who are experienced, professional, and creative. They fully understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services.

The auditing firm you select is only as good as the people who serve you. We are extremely proud  of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skill, knowledge, authority, dedication, and most of  all, the commitment you need to meet your government reporting obligations and the challenges that will result from the changing accounting standards.

A flow chart of the audit team and brief resumes detailing individual team members’ experience in each of the relevant areas follow.

Jim Hartley, CPA – Engagement Partner (resume attached) Will assist in the field as main contact

Jay McBee, CPA – Technical Reviewer (resume attached) Theresa Goldstein - Senior (resume attached)
Staff – TBA

2

Jim Hartley
Partner – DiBartolomeo, McBee, Hartley & Barnes

Experience and Training

Jim has over 25 years of public accounting experience and would serve as the engagement partner. His experience and training include:

25 years of non-profit and governmental experience.
Specializing in serving entities ranging from Government to Associations and Special District audits.
Has performed audits and advisory services for a variety of public sector entities.
Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines.
Experienced in maintaining the GFOA Certificate of Achievement.
Special attention to Special Districts involving various enterprise and bond funds.
120 hours of CPE credits over the past 3 years.

Recent Engagements

Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Fort Pierce, Tradition CDD #1 – 10, Southern Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall’s Point, Town of Jupiter Island along with several other entities, including Condo and Homeowner Associations.

Education and Registrations

Bachelor of Science in Accounting – Sterling College.
Certified Public Accountant

Professional Affiliations

Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association

Volunteer Service

Treasurer & Executive Board - St. Lucie County Chamber of Commerce
Budget Advisory Board - St. Lucie County School District
Past Treasurer - Exchange Club for Prevention of Child Abuse & Exchange Foundation Board
Board of Directors – State Division of Juvenile Justice

Jay L. McBee
Partner – DiBartolomeo, McBee, Hartley & Barnes

Experience and Training

Jay has over 35 years of public accounting experience and would serve as the technical reviewer on the audit. His experience and training include:

35 years of government experience.
Specializing in serving local government entities.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, special districts, and school districts.
Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General.
Has extensive experience in performing pension audits.
Experienced in developing and maintaining the GFOA Certificate of Achievement.
120 Hours of relevant government CPE credits over the past 3 years.
Experience in municipal bond and other governmental-financing options and offerings.

Recent Engagements

Has provided auditing services on local governmental entities including towns, villages, cities, counties, special district and community development districts. Jay has assisted with financial preparation, system implementation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Fort Pierce, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities. Jay specializes in bond financing and accounting.

Education and Registrations

Bachelor of Science in Accounting and Quantitative Business Management – West Virginia University.
Certified Public Accountant

Professional Affiliations

Member of the American Institute of Certified Public Accountants
Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association

Volunteer Service

Member of the St. Lucie County Citizens Budget Committee
Finance committee for the First United Methodist Church
Treasurer of Boys & Girls Club of St. Lucie County

Theresa Goldstein
Supervisor – DiBartolomeo, McBee, Hartley & Barnes

Experience and training
Theresa has over 20 years of public accounting experience and would serve as the supervisor for the District. Her experience and training include:
20 years of government experience.
Specializing in serving local government entities.
Has performed audits and advisory services for a variety of public sector entities including counties, cities, towns and special districts.
Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General.
Experienced in maintaining the GFOA Certificate of Achievement.
100 hours of relevant government CPE credits over the past 3 years.

Recent Engagements
Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Theresa has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Theresa currently provides internal audit and consulting services to multiple agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Engagements include St. Lucie County Fire District, Town of Sewall’s Point, Town of Jupiter Island, Multiple CDD audits, Tradition CDD #1-10, Southern Groves CDD #1-6 and Town of St. Lucie Village.

Education and Registrations
Bachelor of Science in Finance – University of Central Florida
Masters of Business Administration with concentration in Accounting – Bryant College

Professional Affiliations

Associate Member of the Florida Institute of Certified Public Accountants
Member of the Florida Government Finance Officers Association

PROFESSIONAL QUALIFICATIONS (CONTINUED)

Governmental Audit Experience

DiBartolomeo, McBee, Hartley & Barnes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commercial clients. Our professionals have  developed considerable expertise in performing governmental audits and single audits and in preparing governmental financial statements in conformance with continually evolving GASB  pronouncements, statements, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform several Federal and State single audits in compliance with OMB Circular A- 133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comprehensive Annual Financial Reports (GFOA).

All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA’s perform consulting services. Some of the professional accounting, auditing, and management consulting services currently provided to our local governmental clients include:

Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under OMB A-133 audit criteria and the Florida Single Audit Act
Assisting in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting
Audits of franchise fees received from outside franchisees
Assistance with Implementation of GASB-34
Internal audit functions
Fixed assets review and updating cost/depreciation allocations and methods

ADDITIONAL DATA

Procedures for Ensuring Quality Control & Confidentiality

Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment.

In an effort to continue to maintain the standards of working excellence required by our firm, DiBartolomeo, McBee, Hartley & Barnes, P.A. joined the Quality Review Program of the American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm:

Professional, economic, and administrative independence
Assignment of professional personnel to engagements
Consultation on technical matters
Supervision of engagement personnel
Hiring and employment of personnel
Professional development
Advancement
Acceptance and continuance of clients
Inspection and review system

Independence

Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, independent auditors must exercise utmost care in the performance of their duties.

Our firm has provided continuous certified public accounting services in the government sector for 30 plus years, and we are independent of the Districts as defined by the following rules, regulations, and standards:

ADDITIONAL DATA (CONTINUED)

Independence (Continued)

Au Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants
ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants
Chapter 21A-21, Florida Administrative Code
Section 473.315, Florida Statutes
Government Auditing Standards, issued by the Comptroller General of the United States

Computer Auditing Capabilities

DiBartolomeo, McBee, Hartley & Barnes’ strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement.

We view the computer operation as an integral part of its accounting systems. We would  evaluate the computer control environment to:

Understand the computer control environment’s effect on internal controls
Conclude on whether aspects of the environment require special audit attention
Make preliminary determination of comments for inclusion in our management letter

This evaluation includes:

System hardware and software
Organization and administration
Access

Contracts of Similar Nature within References

Client	
Years	Annual Audit In Accordance With GAAS	
Engagement Partner	
Incl. Utility Audit/ Consulting	
GFOA
Cert.	
GASB 34
Implementation & Assistance	
Total Hours	
St. Lucie County Fire District Carl Trabulsy, Finance Clerk
(772)462-2300	1984 -
Current		
Jim Hartley				
250-300	
City of Fort Pierce
Johnna Morris, Finance Director (772)-460-2200	2005-
current		
Mark Barnes				
800	
Fort Pierce Utilities Authority Nina Hurtubise, Finance Director (772)-466-1600	2005-
current	
	
Jim Hartley	
	
	
	
600	
Town of Sewall’s Point Pamela Walker
(772) 287-2455	
2010		
Jim Hartley				
225	
Town of St. Lucie Village Diane Robertson, Town Clerk (772) 595-0663	2010	
	
Jim Hartley			
	
100	
City of Okeechobee Pension Trust Funds
Marita Rice, Supervisor of Finance (863)763-9460	
1999 –
current	
	
Jay McBee				
60	
St. Lucie County Fire District 175 Pension Trust Fund
Chris Bushman , Captain (772) 462-2300	
1998 –
current	
	
Jay McBee				
60	
Tradition Community Development District 1-10
Alan Mishlove,District Finance Manager (407)382-3256	
1990 –
current	
	
Jim Hartley			
	
350	
Union Park Community Development District Patricia Comings-Thibault (321)263-0132	
2002 -
current	
	
Jim Hartley				
50	
Deer Island Community Development District
Patricia Comings-Thibault (321)263-0132	2013-
current	
	
Jim Hartley				
50	
Park Creek Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
	
Jim Hartley				
50	
Waterleaf Community Development District Patricia Comings-Thibault (321)263-0132	2013-
current	
	
Jim Hartley				
50	

Several of these engagements include enterprise funds and bond funds

TECHNICAL APPROACH
An Express Agreement to Meet or Exceed the Performance Specifications.
The audit will be conducted in compliance with the following requirements:

Rules of the Auditor General for form and content of governmental audits
Regulations of the State Department of Banking and Finance
Audits of State and Local Governmental Units-American Institute of Certified Public Accountants.
The audit report shall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compliance with applicable legal provisions.
We will also provide the required copies of the audit report, the management letter, any related reports on internal control weaknesses and one copy of the adjusting journal entries and financial work papers.
The auditor shall, at no additional charge, make all related work papers available to any  Federal or State agency upon request in accordance with Federal and State Laws and Regulations.
We will work in cooperation with the District, its underwriters and bond council in regard to any bond issues that may occur during the term of the contract.
The financial statements shall be prepared in conformity with Governmental Accounting Standards Board Statements.

We will commit to issuing the audit for each Fiscal year by the state mandated deadline of the following year.

A Tentative Schedule for Performing the Key phases of the Audit – proposed for FYE 2019 and 2020

Audit Phase and Tasks

Planning Phase:
Meetings and discussions with University Park Recreation District personnel regarding operating, accounting and reporting matters
Discuss management expectations, strategies and objectives
Review operations Develop engagement plan
Study and evaluate internal controls Conduct preliminary analytical review
Detailed Audit Phase:
Conduct final risk assessment Finalize audit approach plan
Perform	substantive	tests	of	account
balances
Perform	single	audit	procedures	(if applicable)
Perform statutory compliance testing
Closing Phase:
Review subsequent events, contingencies and commitments
Complete	audit	work	and	obtain management representations
Review proposed audit adjustments with client
Reporting Phase:
Review or assist in preparation  of financial statement for University Park Recreation District
Prepare management letter and other special reports
Exit conference with University Park Recreation District officials and management
Delivery of final reports

Oct.

Nov.

Dec.

Jan.

Feb.

Mar.

Apr.

SPECIFIC AUDIT APPROACH
Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a significant portion of the fieldwork. This also gives the District an additional contact individual for questions or problems that may arise during the audit.

The scope of our services will include a financial, as well as, a compliance audit of the District’s financial statements. Our audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to  financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida.

Our audit approach places emphasis on the accounting information system and how the data is recorded, rather than solely on the verification of numbers on a financial statement. This approach enables us to:

Maximize our understanding of the District’s operating environment
Minimize time required conducting the audit since we start with broad considerations and narrow to specific audit objectives in critical areas

Our audit approach consists of four phases encompassing our audit process:

Planning Phase
Detailed Audit Phase
Closing Phase
Reporting

Planning Phase
Meetings and Expectations:
Our first step in this phase will be to set up a planning meeting with the financial and operating management of University Park Recreation District.  Our goal here is to eliminate “surprises.”  By meeting with responsible officials early on we can discuss significant accounting policies, closing procedures and timetables, planned timing of our audit procedures and expectations of our work. This will also be the starting point for our discussions with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management’s views regarding the risk of fraud.

Review Operations and Develop Engagement Plan
It is critical that we understand the District’s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial statements, budget information, major contracts and lease agreements. We will also gather other information necessary  to increase our understanding of the District’s operations, organization, and internal control.

Study and Evaluate Internal Control
As part of general planning, we will obtain an understanding and assessment of the District’s control environment. This assessment involves a review of management’s operating  style, written internal control procedures, and the District’s accounting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing.

We then test compliance with established control procedures by ascertaining that the significant strengths within the system are functioning as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures and the extent of operation compliance with pertinent laws and regulations. This involves gaining an understanding of the District’s procedures, laws and regulations, and testing systems for compliance by examining contracts, invoices, bid procedures, and other documents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures.

Conduct Preliminary Analytical Review
Also during the planning stage, we undertake analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews.

A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques include trend analysis covering a number of years and comparisons of information not maintained totally within the financial accounting system, such as per capita information, prevailing market interest rates, housing statistics, etc.

Some examples of effective analytical reviews performed together and/or individually include:

Comparison of current-year actual results with current-year budget for the current and past years with investigation of significant differences and/or trends
Trend analysis of the percentage of current-year revenues to current-year rates for the current and previous years with investigation of significant changes in the collection percentage
Trend analysis of the percentage of expenditures by function for the current and previous years with investigation of significant changes in percentages by department
Monthly analysis of receipts compared to prior years to detect trends that may have audit implications

Conclusions reached enable us to determine the nature, timing and extent of other substantive procedures.

Detailed Audit Phase

Conduct Final Risk Assessment and Prepare Audit Programs
Risk assessment requires evaluating the likelihood of errors occurring that could have a material affect on the financial statements being audited. The conclusions we reach are based on many evaluations of internal control, systems, accounts, and transactions that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop detailed audit programs.
Perform Substantive Tests of Account Balances
These tests are designed to provide reasonable assurance as to the validity of the information produced by the accounting system. Substantive tests involve such things as examining invoices supporting payments, confirmation of balances with independent parties, analytical review procedures, and physical inspection of assets. All significant accounts will be subjected to substantive procedures. Substantive tests provide direct evidence of the completeness, accuracy, and validity of data.

Perform Single Audit Procedures (if applicable)
During the planning phase of the audit we will request and review schedules of expenditures of federal awards and state financial assistance. These schedules will be the basis for our determination of the specific programs we will test.

In documenting our understanding of the internal control system for the financial statement audit, we will identify control activities that impact major federal and state programs as well. This will allow us to test certain controls for the financial audit and the single audit concurrently. We will then perform additional tests of controls for each federal and state program selected for testing. We will then evaluate the results of the test of controls to determine the nature, timing and extent of substantive testing necessary to determine compliance with major program requirements.

Perform Statutory Compliance Testing

We have developed audit programs for University Park Recreation District designed to test Florida Statutes as required by the Auditor General. These  programs  include test procedures such as general inquiries, confirmation from third parties, and examination of specific documents.

Closing Phase

During the closing phase we perform detail work paper reviews, request legal letters, review subsequent events and proposed audit adjustments. Communication with the client is critical in this phase to ensure that the information necessary to prepare financial statements in conformity with accounting principles generally accepted in the United States has been obtained.

Reporting Phase

Financial Statement Preparation
As a local firm, we spend a considerable amount of time on financial statement preparation and support. With this in mind, we can assist in certain portions of the preparation of financial statements or simply review a draft of financials prepared by your staff. We let you determine  our level of involvement.

Management Letters

We want to help you solve problems before they become major.

Our management letters go beyond citing possible deficiencies in the District’s internal control structures. They identify opportunities for increasing revenues, decreasing costs, improving management information, protecting assets and improving operational efficiency.

The diversity of experience of our personnel and their independent and objective viewpoints make the comments, observations, and conclusions presented in our management letters a valuable source of information. We have provided positive solution-oriented objective recommendations to our governmental clients regarding investments, accounting accuracy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management, and internal auditing.

This review ensures the integrity of the factual data in the management letter but does not influence or impair our independence.

Exit Conferences and Delivery of Reports

We anticipate meeting with appropriate District personnel in February and issuing the final required reports by the May meeting of each year or as requested.

PROPOSED AUDIT FEE FOR EACH YEAR OF THE THREE YEARS

DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of University Park Recreation District for the three years as follows:

September 30, 2019	$ 4,800	
September 30, 2020	$ 18,500	
September 30, 2021	$ 17,500	

Fees include the audit of the funds of the District as outlined in the RFP:
General Fund - 2019, 2020 and 2021
Enterprise Fund - 2020 and 2021
Enterprise Bond Fund - 2020 and 2021
Acquisition and Construction Fund – 2020 and 2021

EXPECTED HOURS BY MAJOR AUDIT PHASE AND STAFF LEVEL

2019				
	Hours	Staff Level	Rate	
Planning Phase	4	Partner	$ 150.00	
	6	Senior	$ 90.00	
Detailed Audit Phase	15	Senior	$ 90.00	
	20	Staff	$ 60.00	
Closing Phase	15	Senior	$ 90.00	
	20	Staff	$ 60.00	
Reporting Phase	6	Partner	$ 150.00	
	4	Senior	$ 90.00	
Total hours	90			
2020				
Planning Phase	10	Partner	$ 153.00	
	20	Senior	$ 92.00	
Detailed Audit Phase	45	Senior	$ 92.00	
	60	Staff	$ 61.00	
Closing Phase	20	Senior	$ 92.00	
	30	Staff	$ 61.00	
Reporting Phase	20	Partner	$ 153.00	
	10	Senior	$ 92.00	
Total hours	215			
2021				
Planning Phase	10	Partner	$ 156.00	
	15	Senior	$ 94.00	
Detailed Audit Phase	45	Senior	$ 94.00	
	60	Staff	$ 62.00	
Closing Phase	20	Senior	$ 94.00	
	25	Staff	$ 62.00	
Reporting Phase	15	Partner	$ 156.00	
	20	Senior	$ 94.00	
Total hours	210			

EXPECTED HOURS BY MAJOR AUDIT AREA

HOURS	2019	2020		2021	
Cash	8	10		10	
Accounts receivable	4	6		6	
Inventory	1	6		6	
Fixed assets	4	20		20	
Other assets	6	8		8	
Accounts payable	4	10		10	
Accrued liabilities	6	10		10	
Debt - Bond	1	18		16	
GASB entries	6	12		11	
Fund Balance	6	10		10	
Enterprise fund - retained earnings	0	8		8	
Revenue	5	12		12	
Expenditures	8	14		14	
Payroll	2	10		10	
Bond Proceeds/Expenditures	1	8		6	
Trial balances	8	12		12	
Adjusting Entries	4	8		8	
Financial statement prep/review	12	25		25	
Minutes/Budgets	4	8		8	
	90	

215		

210	

STATE OF FLORIDA

DEPARTMENT OF BUSl�ESS AND PROFESSIONAL REGULATION

- · BOARD OF ACCOUNTANCY

JONAI HAN ZACHEM, SECRETARY

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License Type

Certified Public Accountant

Name

HARTLEY. JAMES A

Name Type

Primary

License
Number/	Status/Expires Rank
AC0029542	Current, Active
CPA	12/31/2019

* denotes

License Location Address*:	671 SE NORSEMAN DRIVE PORT ST LUCIE, FL 34984 Main Address*:	671 SE NORSEMAN DRIVE PORT SAINT LUCIE, FL 34984
4l:ffidl ....

Main Address • This address Is the Primary Address on file.
Malling Address· This Is the address where the mail associated with a particular license wlll be sent (If different from the Main or Ucense Location addresses).
License Location Address - This is the address where the place of business Is physically located.

-STATE OF FLORIDA
D. EPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARO-OF ACCOUNTANCY

Michael C. Beclcer & Co.
Ceriified Public Accoun1a111s

400 Columbia Drive Suite IOI
West Palm Beach, Florida 33409

West Palm Beach (561) 689-4093
Boca Raton (561) 391-0945
Miami (305) 266-6691
Fax (561) 697-4359

Report on the Firm's System of Quality Control

February 28, 2018

To the shareholders of DiBartolomeo, McBee, Hartley & Barnes, PA
and the Peer Review Committee of the Florida Institute of Certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of DiBa1tolomeo, McBee, Hartley & Barnes, PA (the firm) in effect for the year ended June 30, 2017. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards).

A summary of the nature, objectives, scope, limitations of, and the procedures perfo1med in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or repo1ted in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility

The fitm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional
standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any.

Peer Reviewer's Responsibility

Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review.

Members, American Institute of Certified Public Accountants	Florida Institute of Certified Public Accountants

Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards,
including a compliance audit under the Single Audit Act and an audit of an employee benefit plan.
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.

Opinion
In our opinion, the system of quality control for the accounting and auditing practice of DiBartolomeo, McBee, Hartley & Barnes, PA in effect for the year ended June 30, 2017, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail. DiBartolomeo, McBee, Hartley & Barnes, PA has received a peer review rating of pass.

�icliae[C. <Beck§r <tl, Co.
Michael C. Becker & Co.

Members, American Institute of Certified Public Accountants	Florida Institute of Certified Public Accountants

UNIVERSITY PARK RECREATION DISTRICT
REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SE RVICES
The University Park Recreation District hereby requests proposals for annual financial auditing services. The proposal must p rovide for the auditing of the District's financial records for the fiscal year ending September 30, 201 9, with an option for two (2) additional annual renewals. The District is a local unit of special-pu rpose government created under Chapter 41 8, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District is located in Manatee County and has an operating budget of approximately $ 535,000.00. The final contract will requi re that, among other things, the audit for Fiscal Year 201 9 must be completed no later than June 1, 2020.
In Fiscal Year 201 9-2020, the district will acquire the recreational facilities through the issuance of approximately $24,000,000.00 in bonds. The recreation facilities generate approximately $7,000,000.00 in revenue.
Each auditing entity submitting a p roposa l must be authorized to do business in Florida; hold all applicable state and federal professional licenses in good standing, including but not limited to a license under Chapter 473, Florida Statutes; and be qualified to conduct audits in accordance with "Government Auditing Standards," as adopted by the Florida Board of Accountancy. Audits shall be conducted in accordance with Florida law and particularly Section 21 8.39, Florida Statutes, and the rules of the Florida Auditor General.
Proposal packages, which include additional qualification requi rements, evaluation criteria and instructions to proposers, a re available from the District Manager at the address and telephone number listed below.
Proposers must p rovide five (5) ha rd copies of their proposa l and one (1 ) electronic copy (CD or flash drive) to Hank Fishkind, District Manager, located at 1 2051 Corporate Boulevard , Orlando, Florida 3281 7, in an envelope marked on the outside "Auditing Services -University Park Recreation District." Proposals must be received by December 6, 201 9, at 5:00 p.m., at the office of the District Manager. Please di rect all questions rega rding this Request for Proposa ls to the District Manager, who can be reached at 407 . 723.5900.
Any protest rega rding the terms of this Notice, or the proposal packages on file with the District Manager, must be filed in writing at the offices of the District Manager within seventy-two (72) calendar hou rs (excluding weekends and state holidays) after publication of this Notice. The formal p rotest setting forth with particularity the facts and law upon which the p rotest is based shall be fi led within seven (7) calendar days (including weekends and state holidays) after the in itial notice of p rotest was filed . Failure to timely file a notice of p rotest or failure to timely file a formal written p rotest shall constitute a waiver of any right to object or protest with respect to afo resaid Notice or p roposal package documents. 

University Park Recreation District Hank Fishkind
District Manager

University Park Recreation District
REQUEST FOR PROPOSALS

District Auditing Services Manatee County, Florida

INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than Decem ber 6, 201 9, at 5:00
p.m. , at the offices of the District Manager, PFM Group Consulting, LLC., located at 1 2051 Corporate
Boulevard, Orlando, Florida 3281 7. Proposals will be publicly opened at the Meeting of the Board of Supervisors' on Decem ber 1 3, 201 9 at 1 :00 p. m. University Park Country Club, 7671 The Park Blvd., University Park, Florida 34201 .
SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is  assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations .

SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District.

SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization.

SECTION 5. SUBMISSION OF PROPOSAL. Each Proposer shall submit three (3) hard copies and one (1 ) electronic copy of the Proposal Documents (defined below), and other requested attachments at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title "Auditing Services -University Park Recreation District· on the face of it.

SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals a re due. No proposal may be withdrawn after opening for a period of ninety (90) days.
SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the evaluation criteria and a proposal with all req uired documentation pursuant to Section 12 of these instructions (the "Proposal Documents").

SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith. 
SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District.

SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a contract or engagement letter with the District.

SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District's limited waiver of liability contained in section 768. 28, Florida Statutes, or any other statute or law.
SECTION 1 2. CONTENTS OF PROPOSALS. All proposals shall include the following information in addition to any other requirements of the Proposal Documents.

List position or title of all personnel to perform work on the District audit. Include resumes for each person listed; list years of experience in present position for each party listed and years of related experience.
Describe proposed staffing levels, including resumes with applicable certifications. 

Provide three (3) references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. Identify any work previously conducted for other community development districts.

The lump sum cost of the provision of the services under the proposal, plus the cost of two (2) annual renewals.

SECTION 1 3. PROTESTS. In accordance with the District's Rules of Procedure, any protest reg a rding the Proposal Documents, must be filed in writing , at the offices of the District Manager, within seventy-two (72) hours (excluding Saturday, Sunday and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Proposal Documents.

SECTION 14.	EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the evaluation criteria, contained within the Proposal Documents.

AUDITOR SELECTION
EVALUATION CRITERIA (WITH PRICE)

Ability of Personnel.	(20 Points) 

This includes the geographic locations of the firm's headqua rters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing work load; proposed staffing levels, etc.
Proposer's Experience.	(20 Points)
This includes past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performa n ce for other community development districts in other contracts; cha racter, integrity, reputation , of respondent, etc.
Understanding of Scope of Work.	(20 Points)
Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.
Ability to Furnish the Required Services.	(20 Points)
Extent to which the proposal demonstrates the adequacy of P roposer's fi nancial resources and stability as a business entity necessary to complete the services requi red .
Price.	(20 Points)
Points will be awarded based upon the lowest total bid for  rendering  the  services  and  the reaso nableness of the proposal. 

University Park Recreation District

Grau & Associates

Proposal to Provide
Financial Auditing Services:
UNIVERSITY PARK RECREATION DISTRICT

Proposal Due: December 06, 2019 5:00PM

Submitted to:
University Park Recreation District c/o District Manager
12051 Corporate Boulevard
Orlando, Florida 32817

Submitted by:
Antonio J. Grau, Partner Grau & Associates
951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel	(561) 994-9299
(800) 229-4728
Fax	(561) 994-5823
tgrau@graucpa.com www.graucpa.com

Table of Contents

PAGE

EXECUTIVE SUMMARY / TRANSMITTAL LETTER	1
FIRM QUALIFICATIONS	3
FIRM & STAFF EXPERIENCE	7
REFERENCES	14
SPECIFIC AUDIT APPROACH	16
COST OF SERVICES	21
SUPPLEMENTAL INFORMATION	23

December 06, 2019

University Park Recreation District c/o District Manager
12051 Corporate Boulevard
Orlando, Florida 3281

Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2019, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to the University Park Recreation District’s (the “District”) Request for Proposal (RFP), and we look forward to working with you on your audit. We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts. As one of Florida’s few firms to primarily focus on government, we are especially equipped to provide you an effective and efficient audit.

Special district audits are at the core of our practice: we have a total of 360 clients, 332 or 92% of which are special districts. We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm. With this level of experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to client operations.

Why Grau & Associates:

Knowledgeable Audit Team
Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field. Our staff performs governmental engagements year round. When not working on your audit, your team is refining their audit approach for next year’s audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments, which all ensures a smoother process for you.

Servicing your Individual Needs
Our clients enjoy personalized service designed to satisfy their unique needs and requirements. First, we ensure that the transition to a new firm is as smooth and seamless as possible. Throughout the process of our audit, you will find that we welcome working with you to resolve any issues as swiftly and easily as possible. In addition, due to Grau’s very low turnover rate for our industry, you also won’t have to worry about retraining your auditors from year to year.

Developing Relationships
We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating, collaborating and assisting you in implementing new legislation, rules and standards that affect your organization. We are also available as a sounding board and assist with technical questions.

Maintaining an Impeccable Reputation
We have never been involved in any litigation, proceeding or received any disciplinary action. Additionally, we have never been charged with, or convicted of, a public entity crime of any sort. We are financially stable and have never been involved in any bankruptcy proceedings.

Complying With Standards
Our audit will follow the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and the Rules of the Auditor General of the State of Florida, and any other applicable federal, state and local regulations. We will deliver our reports in accordance with your requirements.

This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made without previous understanding, agreement or connection either with any previous firms or corporations offering a proposal for the same items. We also certify our proposal is in all respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was prepared in good faith. Only the person(s), company or parties interested in the project as principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates no conflicts during the engagement. Our Federal I.D. number is 20-2067322.

We would be happy to answer any questions or to provide any additional information. We are genuinely excited about the prospect of serving you and establishing a long-term relationship. Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA (tgrau@graucpa.com) or Racquel McIntosh, CPA (rmcintosh@graucpa.com) at 561.994.9299. We thank you for considering our firm’s qualifications and experience.

Very truly yours, Grau & Associates
Antonio J. Grau

2

Firm Qualifications

Grau’s Focus and Experience

Our Team

2
Partners

13
Professional Staff

2
Administrative Professionals

9/15
Employees are CPAS

Year founded

Services Provided

297

Community Development Districts Served

Properly registered and
licensed professional corporation by the state of FLORIDA

9
Professional Groups

We are proud Members of the American Institute of Certified Public Accountants
&
the Florida Institute of Certified Public Accountants

See next page for report and certificate

 External quality review program: consistently receives a pass
 Internal: ongoing monitoring to maintain quality

AICPA | FICPA | GFOA | FASD | FGFOA

FicPA
Florir:� lr,i-t h lfl of('.P"5

FIC PA .,.. IIIYilW Pr ogra■ Ai.;11 i11 ;l� 1,::J l flol ,j:: :!° J �

AICP.tl Peer Review Program ld'n n �.:r   1 111 H ;·ica t�tr;

,..loriila n!1! irenl • PA::i

\.forch 2. 1017

Antonio Jose Grau  .Ir,  Cl-'A ( rau & r-'\f-'-OciiJtes
2700 N :'.vliliturv Tri &le  350 Boca Roton. Fl·. :i:;4, 1

Deur Mr Grau:

lt is my pk·u.·mrc to nmlfy you tftat on �1arch 2, 2017 the FloriJu P�t.:r Rc\·icw Contrnitte-e acccpt.eci the repon on the mosl rec.enl systi.;m p�\:r n.:vicw of your rim,. 'I ll', due date.· :or
your next revie\"  is lfl.::c.:i.:mbcr31, 2019. This 1s th�  d:1te  hv whid1 .oil 1�vic\\i c.locumen�-t sltuukl bi.: cumplcted and submitted tn the odministe..riug ..:nlity.
As }'On k.now� the r�porl h:.td u peer review raring of pass The Committee asked rm: to con\•ey it8 congrntulntion;<;: m the tirm.
Sinc,,rely

Puu.l N. Brown, CPA, COM<>. Director of 1 e(".lmic.al �ervices

cc: Danie  Joseph He-ia. CPA

rinn Nnmber: 1390114	Rcviev.- Nmnber 474720

_ AIC PA)'
PEER RE VIEW PROGRAM
is protHi to present This
Certificate of Recognition
to

G rau & Associates
Fo.- h"lving a sy�te1-n of quality control Tor its accounting and auditing prnctice in effec.�L fur lh� y�1;1r f;:"nd-.:'ld .l11nt::S ·�n, 20 1 6 wt1 id1  ha!-.  been  designed to meet the tcquire111.ents of the quality control standal"d.s
tbr an accounting and tlll diling pr.uclic..:� t',-.h1hli:-.hed hy 1.he  /\fCPA and "vhich was con1.plied with during the yea.. then ended  to provide the tir1n ,,•ith rcasonubh: u��uruncc of cl,r1fun11i11g.  wilh _p1ofess.ioo;;1,l st,:1ncliucls.

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A  �(..J-'ft.   P��,- u.,..,,-.,.,, 11..-.?»-i
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5

Grau & Associates is a professionally licensed association and Certified Public Accounting firm. We are registered and licensed under the laws of the State of Florida, providing comprehensive financial and compliance auditing, attestation and accounting, and other management consulting services. The Partners, Consultant and Managers of Grau are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants.

Your engagement will be done out of our Boca headquarters located at 951 Yamato Road, Suite 280, Boca Raton, Florida 33431.

Governmental Audit Experience

As the successor firm of Grau & Company, we have provided governmental and non-profit auditing services in Florida for over 30 years to various special districts, municipalities, stand-alone enterprise funds, pension plans, and non-profits. Because of the wide array of governmental audits we perform, our staff works on government audits year round. This results in the District having some of the most experienced auditors in the industry resulting in a high audit quality and product.

Compliance with Government Education Requirements

In order to maintain our high level of technical competence, we provide continuing professional education programs for all partners and professional staff members, which exceed national and state standards. All of the audit professionals of Grau & Associates meet/exceed the education requirements as set forth in Government Auditing Standards, published by the Comptroller General of the United States, and our continuing professional education programs (CPE) ensure that all audit professionals meet the requirements to participate in audits of government agencies.

Memberships

The firm is a member of the Government Audit Quality Center (GAQC) sponsored by the AICPA. An audit partner is responsible for the quality of audits performed by the firm. All of the firm’s CPA’s are properly licensed as CPA’s and members in good standing of both the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition, certain firm professionals are members or have been members of the following professional groups:

Florida Association of Special Districts (FASD)
FICPA Committee on State and Local Government
Florida Government Finance Officers Association (FGFOA)
Special Review Committee of the Government Finance Officers Association
FICPA Young CPAs Committee

Special District Experience

We have provided auditing services to special districts for over 20 years and currently audit over 300 special districts. We currently audit the following types of special districts.

Improvement
Water Control/Drainage
Wastewater Treatment
Fire Rescue & Control
Community Development
Airport Authority

Firm & Staff Experience

Partner, Supervisory and Staff Qualifications and Experience
You will have a partner and our consultant available for any technical assistance. In addition, an audit manager and a senior will be assigned to the engagement that will perform the majority of fieldwork. Additional staff are available to assist with the engagement should the need arise. All individuals listed below are licensed in the State of Florida and have properly maintained CPE in governmental accounting as required by the GAO and Board of Accountancy.

Profile Briefs:
Antonio J GRAU, CPA (Engagement Partner)
Years Performing Government Audits: 30+
CPE (last 2 years): Government Accounting, Auditing: 66 hours; Accounting, Auditing and Other: 25 hours Professional Memberships: AICPA, FICPA, FGFOA, GFOA

Racquel McIntosh, CPA (Partner)
Years Performing Government Audits: 14+
CPE (last 2 years): Government Accounting, Auditing:59 hours; Accounting, Auditing and Other: 45 hours Professional Memberships: AICPA, FICPA, FGFOA, FASD
David Caplivski, CPA (Manager)
Years Performing Government Audits: 7+
CPE (last 2 years): Government Accounting, Auditing: 32 hours; Accounting, Auditing and Other: 60 hours Professional Memberships: AICPA, FICPA

Jaime Medlicott, CPA (Senior)
Years Performing Government Audits: 5+
CPE (last 2 years): Government Accounting, Auditing: 32 hours; Accounting, Auditing and Other: 66 hours Professional Memberships: AICPA, FICPA

“Here at Grau & Associates, staying up to date with the current technological landscape is one of our top priorities. Not only does it provide a more positive experience for our clients, but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.”
-	Tony Grau

“Quality audits and exceptional client service are at the heart of every decision we make. Our clients trust us to deliver a quality audit, adhering to high standards and assisting them with improvements for their organization.”
-Racquel McIntosh

YOUR ENGAGEMENT TEAM

Grau’s client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team.

Grau contracts with an outside group of IT management consultants to assist with matters including, but not limited to; network and database security, internet security and vulnerability testing.

An advisory consultant will be available as a sounding board to advise in those areas where problems are encountered.

The assigned personnel will work closely with the partner and the District to ensure that the financial statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include planning the audit; communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm are accurate, complete and are prepared in accordance with professional standards and firm policy.

The Engagement Partner will participate extensively during the various stages of the engagement and has direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality of information of the engagement and communication with client personnel. The engagement partner will also be involved directing the development of the overall audit approach and plan; performing an overriding review of work papers and ascertain client satisfaction.

Antonio ‘Tony ‘ J. Grau, CPA
Partner
Contact: tgrau@graucpa.com | (561) 939-6672
Experience
For over 30 years, Tony has been providing audit, accounting and consulting services to the firm’s governmental, non-profit, employee benefit, overhead and arbitrage clients. He provides guidance to clients regarding complex accounting issues, internal controls and operations. As a member of the Government Finance Officers Association Special Review Committee, Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting. Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County. Tony received the AICPA advanced level certificate for governmental single audits.

Education
University of South Florida (1983)
Bachelor of Arts Business Administration

Clients Served (partial list)

(>300) Various Special Districts, including:		
Bayside Improvement Community Development District Dunes Community Development District
Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District	St. Lucie West Services District
Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District
Bay Laurel Center Community Development District	
Boca Raton Airport Authority Greater Naples Fire Rescue District
Key Largo Wastewater Treatment District Lake Worth Drainage District
South Indian River Water Control		

Professional Associations/Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member

Professional Education (over the last two years)
Course	Hours
Government Accounting and Auditing	66
Accounting, Auditing and Other	25
Total Hours	91 (includes of 4 hours of Ethics CPE)

Racquel C. McIntosh, CPA
Partner
Contact : rmcintosh@graucpa.com | (561) 939-6669
Experience
Racquel has been providing government audit, accounting and advisory services to our clients for over 14 years. She serves as the firm’s quality control partner; in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit.
Racquel develops in-house training seminars on current government auditing, accounting, and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software, legislation, and standards.

Education
Florida Atlantic University (2004)
Master of Accounting Florida Atlantic University (2003)
Bachelor of Arts: Finance, Accounting

Clients Served (partial list)

(>300) Various Special Districts, including:		
Carlton Lakes Community Development District Golden Lakes Community Development District Rivercrest Community Development District South Fork III Community Development District TPOST Community Development District	Westchase Community Development District Monterra Community Development District
Palm Coast Park Community Development District Long Leaf Community Development District Watergrass Community Development District	
East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District
Pinellas Park Water Management District Ranger Drainage District
South Trail Fire Protection and Rescue Service District	

Professional Associations/ Memberships

American Institute of Certified Public Accountants	FICPA State & Local Government Committee	
Florida Institute of Certified Public Accountants	FGFOA Palm Beach Chapter	

Professional Education (over the last two years)

Course	Hours	
Government Accounting and Auditing	59	
Accounting, Auditing and Other	45	
Total Hours	104 (includes of 4 hours of Ethics CPE)	

David Caplivski, CPA, Manager

perience
Grau & Associates	
Manager	
2014-Present	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	

Contact : dcaplivski@graucpa.com / 561-939-6676
Ex

Education
Florida Atlantic University (2009) Master of Accounting
Nova Southeastern University (2002) Bachelor of Science
Environmental Studies

Clients Served (partial list)
(>300) Various Special Districts	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Brevard Workforce Development Board	Pasco-Hernando Workforce Board	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Central Florida 403 (b) Plan	San Carlos Park Fire & Rescue Retirement Plan	
Coquina Water Control District	South Indian River Water Control District	
Central County Water Control District	Southwest Florida Workforce Development Board	
City of Miami (program specific audits)	South Trail Fire Protection & Rescue District	
City of West Park	Town of Haverhill	
Coquina Water Control District	Town of Hypoluxo	
East Central Regional Wastewater Treatment Facl.	Town of Hillsboro Beach	
East Naples Collier County Admin. Fire District	Town of Lantana	
East Naples Fire Control & Rescue District	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
Greater Boca Raton Beach & Park District	Town of Pembroke Park	
Hispanic Human Resource Council	Village of Wellington	
Indian Trail Improvement District	Village of Golf	
Professional Education (over the last two years)

Course	Hours	
Government Accounting and Auditing	32	
Accounting, Auditing and Other	60	
Total Hours	92 (includes 4 hours of Ethics CPE)	

Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants

Jaime Medlicott, CPA, Senior Auditor
Contact : : jmedlicott@graucpa.com / (561) 939-6679
Experience
Grau & Associates Security Pro Systems	
Senior Auditor Accounting Manager	
2014-Present 2013-2014	
Ultimate Software	Senior Accountant	2013	
Ernst & Young LLP	Assurance	2010-2013	
Crowe Horwath LLP	Audit Intern	2008-2010	

Education
University of Florida (2010) Bachelor of Science, Accounting Masters of Accounting

Certified Public Accountant (2014)

Clients Served (partial list)
(>300) Various Special Districts	Nova Southeastern University	
3Cinteractive	Office Depot	
AMSA Group	Pal Mar Water Control District	
City of Fort Lauderdale	Pinellas Park Water Management District	
City of North Lauderdale	SEACOR	
City of Weston	Shoes for Crews	
Coventry Health Care	Sunshine Water Control District	
East Central Regional Wastewater Treatment Facl.	Telefonica	
Florida Public Transportation Association	Town of Lantana	
ING	Town of Lauderdale By The Sea	
Key Largo Wastewater Treatment Plant	Village of Golf	
Loxahatchee Groves Water Control District	Village of Wellington	
Martin Memorial		

Professional Education (over the last two years)
Course	Hours	
Government Accounting and Auditing	32	
Accounting, Auditing and Other	66	
Total Hours	98 (includes 4 hours of Ethics CPE)	

Professional Associations
American Institute of Certified Public Accountants	Florida Institute of Certified Public Accountants	
Florida Government Finance Officers Association	FICPA Young CPAs Committee	

References

We have included three references of government engagements that require compliance with laws and regulations, follow fund accounting, and have financing requirements, which we believe are similar to the District.

 Dunes Community Development District		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 1998	
Client Contact	Darrin Mossing, Finance Director 475 W. Town Place, Suite 114
St. Augustine, Florida 32092 904-940-5850	

 Golden Lakes Community Development District (Golf Course)		
Scope of Work	Financial audit	
Engagement Partner	Racquel McIntosh	
Dates	2017 - present	
Client Contact	Stephen Bloom, Finance Director 210 N. University Drive, Suite 702 Coral Springs, FL 33071
 	954-603-0032		

 Stoneybrook Community Development District (Golf Course)		
Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	Jeffrey Pinder, Controller 2300 Glades Road, Suite 410W Boca Raton, Florida 33431 561-571-0010	

Specific Audit Approach

Our philosophy is a simple one: to invest in the best trained personnel and technology to achieve the highest quality audit for our clients.

Firm Methodology
We strive to make our audit approach emphasize open and honest lines of communication. Throughout the course of our audit, we work with you to resolve any issues and keep in regular contact so there are no surprises when the final report delivers. In fact, your engagement team will report any potential audit adjustments to you on a regular basis so you will have adequate time to research and respond. We will assist you in making informed decisions, strengthening your internal controls and reporting financial information accurately.

We follow a risk-based audit approach and the Auditing Standards of the AICPA, Generally Accepted Government Auditing Standards,
issued by the Comptroller General of the United States, the Rules of the Auditor General of the State of Florida, as well as applicable Federal, State and Local regulations. We have a full understanding of the scope of the work to be performed and will provide the required reports in the timeframe required in this RFP.

Proposed segmentation of the engagement

PHASE I:

PHASE II:

The phasePsrfeolirmoinuarrayudit will be broEkxeencudtoiownnofatshfeollows:
Planning	Audit Plan

PHASE III:
Completion and Delivery

Step 1: Meet with Key Management Step 2: Gather Information Step 3: Prepare Audit Programs

Step 1: Planning Fieldwork Step 2: IT Assessment Step 3: Year End Fieldwork

Step 1: Financial Reporting Step 2: Management Letter
Step 3: Audit Reports

Phase I: Planning Phase
We believe a well-planned audit is crucial to the success of this engagement, and as such we put significant efforts in the planning stages of the audit, especially in the initial year.

Step 1: Meet with the District’s Key Management
We will be available to meet with key management immediately upon award of the contract. During this time, we also interview the District Supervisors to give them an opportunity to discuss their concerns as well. During these initial meetings, our discussion will include:
»	Our audit approach and scope
»	Lines of communication
»	Scheduling to minimize disruption of your staff
»	Areas management and Commission have concerns
»	Timeline for audit services

Step 2: Gather Information

During this step, we gain and document an understanding of the organizational structure as well as the following areas;

This understanding informs the audit team decisions in properly assign risk and further audit procedures. Each area above will be evaluated with the District’s management and then tests will be performed to determine the effectiveness of controls in those areas.

All information gathered will be documented in our electronic workpapers and in addition, the District’s policy manuals will be stored in our electronic permanent file for future use.
Other Planning Procedures include:
»	Review budgets, organization charts, and audit pertinent procedure manuals
»	Design “walkthroughs” as deemed necessary
»	Review minutes
»	Review agreements, debt related documents, resolutions, and contracts, etc.
»	Prepare a list of schedules and work papers to be prepared by the District’s personnel

Step 3: Develop Audit Plan
Based on our initial risk assessment derived in steps 1 and 2 above, an audit plan will be determined by the combined efforts of our audit team based on our judgment. As such, we do not rely solely on the partner or on boiler plate checklists to develop the plan.

A final estimation will be made by the Partner at that time of the audit team members’ assignment and the amount of time allocated to the risk areas.
Phase II – Execution of Audit Plan
Step 1: IT Assessment
This segment of the engagement includes testing the general controls of the financial reporting system, security of the financial data and the security of the network as a whole. Given the significance of information technology in today’s environment, it is imperative that the security systems in place are adequate and working effectively.

In the technology age, information security and financial systems security is a big concern for many of our clients. Areas of potential risk are:
»	Data security including access to the data and software
»	Processes that import data from an outside source

»	Processes that export data to other programs

Under current generally accepted auditing standards, we are required to gain an understanding of internal controls which include an entity’s Information Technology (IT) environment during audit planning, in order to determine the nature and timing of substantive audit procedures. We assess what level of IT environment an entity has on a scale from one to three.

We have partnered with True Digital Security, a firm recognized as one of the countries most advanced IT service providers, to work side by side with our audit team. We believe partnering with an industry expert provides additional assurance to the District that its IT systems are being checked and evaluated accurately. True Digital Security is at the cutting edge of the rapidly evolving environment of network and database security, internet security and vulnerability testing. In today’s information age, an in-house IT auditor may not have the most up-to-date experience and training for handling sensitive information and financial database security.

We will work alongside our IT Contractor to assess, document, and test as deemed necessary the following five areas of IT controls:

Strategic plan
Risk Assessment and Risk Management
Environment al Controls
Access Controls

Entity Level Controls

Policies
Segregation of duties
Controls
Data Conversion
Tracking System

Change Management

Policies
Perimeter and network
User access rights
Passwords
Physical Access

Security

Policies
Frequency of backups
How stored
How often tested
Access

Backup & Storage

Policies
Evaluation Performed
Access Permissions
Interaction with Software
SOC report Recieved

3rd Party Provider

General IT Controls

Once we gain a better understanding of the general controls over IT functions, then we can take a look at specific areas within the financial reporting process that need to be reviewed in greater detail. Application controls ensure the completeness and accuracy of records and are specific to each application. For example, for controls over accounts payable will be different than controls over golf course billing and collecting, as such, tests of controls will have to be different.

Vendor Mgnt

Void process

Accounts payable

Invoice process

Payment process

Application Controls

Customer
mgnt

Import to GL

Golf Billing

Billing process

Receipt process

VS

Step 2: Planning Fieldwork
This step utilizes knowledge gained in the steps above to test the internal control systems. We utilize sampling in this area to perform dual purpose tests for the Single Audit. Sample sizes will be based on risk assessment. We make a determination of the operating effectiveness of controls and the extent to which they will be relied on for the audit. As such, this step is crucial as it is the foundation of what substantive procedures will be performed in Step 3 below.

Step 3: Year End Fieldwork
This is the largest part of the audit process and includes both substantive audit tests and analytical review. Our substantive procedures consist of confirmations (eg. tax collector, debt providers, actuaries, etc.), tests of details, inventory observation, and compliance testing for the Single Audit. Our analytical procedures include, variance analysis and deriving expectations from minutes, budgets, rate schedules, system reports, etc. for comparison to the financial statement amounts. Principal techniques used to acquire evidence on which the expression of our opinion on the fairness of the financial statements is reached are as follows:

»	Examination (inspection) – to substantiate authenticity
»	Observation – to ascertain compliance
»	Confirmation – third party evidence
These procedures will be performed by the most experienced and trained senior auditors and managers who work exclusively on governmental audits. Extensive partner involvement will be used in high risk areas and throughout the engagement to coordinate, monitor and review the work performed. No staff auditor will ever be involved in a high risk area. The engagement partner and manager will meet with District representatives on all material matters as they arise and report promptly any potential audit issues.
Phase III: Reporting
Step 1: Financial Reporting
During this step, the audit team will complete the tasks related to financial reporting, including drafting the CAFR. Tasks to be performed include:

»	Final analytical review procedures
»	Review and inquires for subsequent events, contingencies and commitments
»	Update to attorney’s letter and minutes
Step 2: Management Letter
As each potential management letter point is identified in the audit process, the audit team will document the condition and our recommendation, and the benefits of the recommended action. Any critique of operations will be confidential and constructive. We do not recommend change for the sake of change.
All recommendations must be cost effective, simple to effectuate, and will take into account why the deficiency occurred. Further, we pledge to assist you in identifying and solving problems before they become critical. Our audit team’s diverse experience, and their independent and objective views, ensures valuable and meaningful comments, observations and conclusions.
Step 3: Audit Reports
The final step in our audit involves the preparation and review of the various audit reports. All of our financial audits go through a stringent independent and technical review. A closing conference will be held with the District’s management, to review all the draft reports and make any financial revisions before issuing the final reports.

The above 3 phases of this engagement will be completed sothatyour reports will be issued by your deadline as outlined in the RFP.

Level of staff and number of hours to be assigned to each proposed segment of the engagement (FY2019)

	HOURS	
	Partners	Managers	Seniors	Total	
Preliminary Planning	5	10	5	20	
Perform Audit Plan	_-	40	40	80	
Completion and Delivery	10	10	-	20	
Total	15	60	45	120	

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2019-2021 are as follows:

    Year Ended September 30,		 	Fee		
2019	$18,000	
2020	$18,500	
2021	$19,000	
TOTAL (2019-2021)	$55,500	

The above fees are based on the assumption that the District maintains its current level of operations. Should conditions change or additional Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned.

Supplemental Information

PARTIAL LIST OF CLIENTS

	Governmental Audit	Single Audit	Utility Audit	
Current Client	
Year End	
Boca Raton Airport Authority					9/30	
Captain's Key Dependent District					9/30	
Central Broward Water Control District					9/30	
Coquina Water Control District					9/30	
East Central Regional Wastewater Treatment Facility					9/30	
Florida Green Finance Authority					9/30	
Greater Boca Raton Beach and Park District					9/30	
Greater Naples Fire Control and Rescue District					9/30	
Green Corridor P.A.C.E. District					9/30	
Hobe-St. Lucie Conservancy District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Waste Water Treatment District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Control District					9/30	
Pal Mar Water Control District					9/30	
Pinellas Park Water Management District					9/30	
Pine Tree Water Control District (Broward)					9/30	
Pinetree Water Control District (Wellington)					9/30	
Ranger Drainage District					9/30	
Renaissance Improvement District					9/30	
San Carlos Park Fire Protection and Rescue Service District					9/30	
Sanibel Fire and Rescue District					9/30	
South Central Regional Wastewater Treatment and Disposal Board					9/30	
South-Dade Venture Development District					9/30	
South Indian River Water Control District					9/30	
South Trail Fire Protection & Rescue District					9/30	
Spring Lake Improvement District					9/30	
St. Lucie West Services District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
West Villages Independent District					9/30	
Various Community Development Districts (297)					9/30	
TOTAL	333	4	5	332		

ADDITIONAL SERVICES

CONSULTING / MANAGEMENT ADVISORY SERVICES

Grau & Associates also provide a broad range of other management consulting services. Our expertise has been consistently utilized by Governmental and Non-Profit entities throughout Florida. Examples of engagements performed are as follows:

Accounting systems
Development of budgets
Organizational structures
Financing alternatives
IT Auditing	Fixed asset records
Cost reimbursement
Indirect cost allocation
Grant administration and compliance	

ARBITRAGE

The federal government has imposed complex rules to restrict the use of tax-exempt financing. Their principal purpose is to eliminate any significant arbitrage incentives in a tax-exempt issue. We have determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

73

Current Arbitrage Calculations

We look forward to providing University Park Recreation District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations!

For even more information on Grau & Associates please visit us on www.graucpa.com.

University Park Recreation District

Phillips Harvey Group

University Park Recreation District

AUDIT PROPOSAL

December 5, 2019

Prepared By:
Phillips Harvey Group CERTIFIED PUBLIC ACCOUNTANTS
801 Laurel Oak Drive, Suite 303
Naples, Florida 34108-2764
239.566.1600
FAX: 239.566.1901
TAX ID: 59-2840381

TABLE OF CONTENTS

OVERVIEW	3
LETTER OF TRANSMITTAL	4
OUR PROFESSIONAL TEAM AND RESOURCE	6
TECHNICAL PROPOSAL
Our Services	7
Our Resources	9
Our Experience	10
Our Engagement Requirements	12
Our Audit Approach	12
Our Coordination of Work	14
Our Management Letters	14
Our Professional Fees	15
APPENDIX 1 – QUALITY CONTROL REPORT	16
EXHIBIT A – ROTATED AUDIT EMPHASIS EXAMPLES	17

Overview

WHO WE ARE:
Phillips Harvey Group, P.A. has the strength of its personnel and its diverse and prestigious clientele. We are a major provider of services to independent special government authorities and Clubs in Florida. For over sixty years now, we have worked hard to earn and maintain our reputation as the foremost accounting professionals in our community and abroad. Our goal, as it has always been, is to provide each of our clients the utmost in quality and timely professional services. We are extremely proud of the outstanding team we have assembled to serve you. Our team brings you over 100 years of relevant experience coupled with the technical skill, knowledge, dedication, and, most of all, the commitment to excellent service as well as commitment to meet the concerns and expectations that lie ahead. We provide audit and business advisory services to various governmental agencies and club entities requiring Yellow Book, GAAP, and/or A-133 audits in Southwest Florida.  In addition, we serve over twenty-five private clubs in Southwest Florida.  The following represents a "snapshot" of certain audit clients we continue to serve requiring such services:

Entity	Type of Entity	Type of Engagement	
Lely Community Development District	
Special District	
Yellow Book Audit	
Pelican Marsh Community Development District	Special District	
Yellow Book Audit	
Herons Glen Recreation District	Special District	Yellow Book Audit	
Friends of Rookery Bay, Inc.	Non-Profit	Yellow Book Audit	
The Port Royal Club, Inc.	Country Club	GAAP Audit & Tax	
Windstar Club, Incorporated	Country Club	GAAP Audit & Tax	
In addition, the audit team we have selected for the District has extensive experience with your  type of industry and complex audits. We presently serve over twenty-five private clubs in Florida. Our team assigned has been involved with audits of counties, cities, towns, and special districts.  Our Firm is heavily experienced in auditing compliance with various grants and/or contracts. Additionally, Nathan Phillips has several years of professional experience assisting clients in maintaining the Certificate of Achievement for Excellence in Financial Reporting.
Because of our desire and uncompromising commitment to maintain and provide superb quality service, we continue to be members of the Private Company Practices Section of the American Institute of Certified Public Accountants. As a result of our membership, we underwent our seventh independent inspection performed by a large national CPA firm of our quality control procedures (see Appendix 1). We are proud to point out that we received an unqualified opinion with no comments for improvements, which is an accomplishment that few firms have obtained. This program also includes a review of specific governmental engagements.

WHY US
We value you as a client, and will be there to assist you with your needs.
We are reliable and always accessible whenever you need us.
We are committed to you and will be a center of excellence for you to reach your objectives.
Our goal is to be your most trusted advisor.

Letter of Transmittal

December 5, 2019

Board of Supervisors
University Park Recreation District 12051 Corporate Boulevard
Orlando, FL 32817

RE: Proposal for Audit Services Auditor Selection Committee:
The selection of an Independent Certified Public Accounting firm is an important decision for
UNIVERSITY PARK RECREATION DISTRICT (the “District”). The District has an opportunity to select full-service auditors and business tax advisors that have successfully demonstrated the ability to deliver quality service, combining the responsive personal contact associated with smaller firms and the sophisticated professional resources of national accounting firms. We will bring an unbiased perspective to the audit process and the motivation to meet the challenges facing the District.

We understand the scope of the District’s engagements to be as follows:

An annual financial audit in accordance with U.S. generally accepted auditing standards and Government Auditing Standards as of and for the years ended September 30, 2019 with a two-year annual renewal for the years ended September 30, 2020 and 2021.

Phillips Harvey Group, P.A. has been serving Florida as auditors and business tax advisors for over sixty years. All work of the firm is performed out of our office located at 801 Laurel Oak Drive, Suite 303, Naples, Florida.

We are a properly licensed certified public accounting firm and are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public  Accountants. All professional staff upon successful completion of the CPA exam become members of both the American and Florida Institutes of Certified Public Accountants. All key professional staff are properly licensed to practice in the State of Florida.

Nathan A. Phillips, CPA, will be the engagement partner and leads the team with over thirty years of experience in auditing private clubs as well as public, private and not-for-profit entities in Florida. The auditor in-charge on the engagement team, Shannon Huber, has eight years’ experience as an Audit Manager with Price Waterhouse and twenty years of experience serving in senior accounting management roles. Her diverse business background provides a strong resource for assisting clients with day-to-day accounting issues as well as more complex, technical concerns.

Letter of Transmittal (Continued)

University Park Recreation District Selection Committee
UNIVERSITY PARK RECREATION DISTRICT
December 5, 2019

Nathan A. Phillips, CPA is the Firm’s audit and managing partner and is authorized to make representations on behalf of the Firm. We are extremely proud of the outstanding team we have assembled to serve you. Our team brings you many years of relevant experience coupled with the technical skill, knowledge, dedication, and, most of all, the commitment to excellent service as well as commitment to meet the concerns and expectations that lie ahead. Our team represents the "right choice" as the District's auditors because:

We value the District as a client.
We are always accessible to be responsive to any need or demand.
We have a long-standing commitment to and a well-documented reputation for quality and excellence.
We have the breadth and depth of capabilities and experience required to meet the audit, tax and accounting needs.
We appreciate the need for performing an audit with a minimal amount of disruption to the employees of your District and for providing services on a timely basis by strictly adhering to imposed deadlines.
We understand the issues involved in meeting your audit, including compliance with applicable policies, procedures and laws.
You can rely upon us to keep management informed on a timely basis regarding potential problem areas as a means to take corrective action.
We look beyond the audited financial statements to improve your overall District.
We are committed to being business advisors rather than just auditors for our clients.
We rotate various areas of the audit annually to give emphasis to assessing operational effectiveness and/or efficiencies.

With respect for the past, a firm grasp on the present, and a healthy outlook for meeting challenges of the future, our Firm intends to continue growing in Florida, and we will continue seeking opportunities to provide even greater services to our clients. You can be assured our clients will be the first to benefit from our growth. We stake "OUR WELL DESERVED REPUTATION" on it.

Under our professional standards, we are required to perform certain due diligence procedures prior to the acceptance of an audit engagement. Although we do not anticipate any difficulties, our ultimate acceptance of this engagement is based upon the successful completion of such steps.

Phillips Harvey Group, P.A. looks forward to a long and mutually beneficial association with the District.

PHILLIPS HARVEY GROUP, P.A. CERTIFIED PUBLIC ACCOUNTANTS

Nathan A. Phillips, CPA – Managing Partner

Our Professional Team and Resource

 	
Overall decision maker.
Develops audit strategies and approaches.
Primary responsibility for all services provided.
Maintains continuous contact with senior management.
Responsible for the resolutions of all engagement issues.
Technical and quality control reviewer.

Deborah L. Harvey, CPA – Partner

 	
Technical resource.
Reviews for the Firm's quality assurance over the form and content of the financial statements and our auditor's report.

Shannon Huber, CPA – Audit Manager

Oversees developing the audit approach.
Assists in planning and direction of the audit.
Resolves all technical issues.
Supervises all staff.

David Phillips, CPA, MBA – In-Charge Auditor

Involved with the audit planning process.
Performs procedures and testing during the course of the audit.
Executes audit approach within time deadlines.

Mitchell L. Stump, CPA – Club Tax Network (Resource)

Consultant in the Club Industry since 1992.
Recognized as an industry leader, writing for Club related groups, and Club specific publications.
Honorary member of the Club Managers Club of America, FL Chapter; Member of Hospitality Financial and Technology Professionals; Member of AICPA Tax Division.

Our Services

Accounting and Auditing
Accounting and auditing services primarily involves the audit of financial statements and the issuance of an opinion on the fairness of the presentation of financial position and results of operations of the client. We use a constructive approach in auditing. For example, as a result of acquiring intimate knowledge of the District's financial and administrative activities, we would be in a position to offer recommendations that enable the District to increase efficiency of operations, strengthen its financial structure and improve accounting and administrative controls. Our philosophy and practice is to blend the technical, practical and business approach in the conduct of each engagement.

Our audit approach involves a series of stages, and in each of these we view the audit from a "top down" perspective. We begin the audit by determining your "expectations and concerns" and incorporate them into our overall audit plan to satisfy your objective while performing an efficient and effective audit. In addition, we rotate our audit emphasis each year. Our emphasis is driven by various risks, client concerns and/or to assess operational effectiveness and/or efficiencies. See  our example, “Exhibit A”; of various areas where we have rotated our audit emphasis each year. This also means that we will assign staff to the engagement who already knows your business well and know how to develop an audit plan that relies on risk rather than spending time on unimportant details.

In addition, we would confer with the Director of the District when possible, to review your internal financial statements on a “quarterly basis” and have quarterly conference calls during the year. These financial statements are prepared by the responsible accounting personnel of the District and we would arrange to meet with them, together with management, to review and evaluate the financial position and operating activities of that period. We have found this to be a most effective way of keeping in touch with current events and transactions, and it provides us the opportunity to offer accounting related input on an ongoing basis. This type of arrangement allows us to operate more as business advisors rather than just auditors.

Tax Services
Our Firm's Tax Services team is made up of professionals who provide year-round service to clients that only begins with the preparation of a return. All tax returns are processed in-house using state-of-the-art equipment to ensure a turnaround time that emphasizes our commitment to service our clients. Our team is comprised of professionals, each of whom perform tax consulting and review services to a variety of clients. In addition, the members of our accounting and auditing staff are responsible for certain aspects of the tax return preparation as part of their ongoing client responsibility.

Special Services
Our Firm provides consulting services to a variety of businesses. We assist with financial planning including operational and management reviews on behalf of our clients. These studies are useful  for such purposes as profitability margins and efficiency performances. Our financial planning services cover such topics as F&B operations, compensation surveys and reviews, debt/equity analysis and suggestions for alternative methods of financing. We assist in determining the cost of providing service, analyze costs of capital, cash flow analysis, rates of return and perform a number of valuation studies.

Our Services (Continued)

Consulting Services

Consulting services encompass analyses of business problems, evaluation of the scope of the situation, and providing solutions and alternative procedures. Our purpose in this endeavor is to assist clients to solve their management problems. The scope of a consulting engagement is determined in large measure by the client, and depends partially on the extent of participation of the client's personnel. Our aim is to provide the know-how, not manpower.

Our consulting services are rendered by experienced personnel who provide the depth of knowledge necessary to serve clients in a wide range of functional areas, such as accounting systems, computer systems, financial controls, organization and personnel, and many more.

We particularly emphasize the need for strong and effective budgetary processes, and in this area of involvement, we offer a wealth of experience in reviewing and evaluating the budgetary procedures of various entities. On an ongoing basis we review and analyze actual results in comparison with budgeted amounts, conferring with top management of the District as to the causative factors for variances and the follow-up action to be taken.

Educational Services

Our Club clients are kept informed of emerging issues and hot topics about various accounting and tax issues in the industry by participating in our monthly webinars presented through Club Tax Network and Firm seminar presentations on a variety of Club matters.

Management Information Systems

Our management information systems section draws on professionals from within our organization and those with special computer experience. Those individuals have experience in evaluation of hardware and software packages, installation and conversion assistance, training of personnel and review of efficiency and usefulness of client's existing computer systems.

Our professionals have had a part of the significant change and monumental growth in South Florida has experienced and we are active in numerous local civic, business and social organizations. They are aware of and participate daily in the challenges that face a fast, growing county. Our clients represent all aspects of the Florida communities. We will bring this fresh knowledge and experience to help solve current and future problems facing the District.

Our Resources

Club Tax Network

Club Tax Network (by invitation only) is a Club of accounting firms, law firms and other consultants serving the Private Club Industry with an appreciation for the role that state and federal taxes have in the overall equation. Our Firm's staff and Private Club clients receive continuing professional education and access to emerging issues via webinars and various Club specific accounting and tax resources. In addition, an annual Club Tax Network Summit is held for all member CPA Firms to discuss and address Hot Club Topics and/or emerging issues and off-site Club seminars with all partners of CPA firms.

Club Benchmark, Inc.

A national resource giving us direct access to the club industry’s largest centralized database platform of 4,000 plus subscribing private clubs across the country. We have the edge to provide business model benchmarking reports to assist our club clients with financial strategy tools to make wise operational decisions and become leaders in their industry.

Beekman Report

The Beekman Report contains statistical and operation data of 60 plus Clubs located in Southwest Florida. Nathan Phillips assists in reviewing and presenting the Club statistical data at various events.

Hospitality Financial and Technology Professionals (HFTP)

Our team is actively involved in the HFTP local chapter. Shannon Huber, CPA is currently serving  on the local chapter as Treasurer. Nathan A. Phillips, CPA was a previous board member and has been the organizations guest speaker on topics such as Club trends and tax issues.

Peer Review

Our Firm adheres to a peer review by Marcum LLP, a national CPA firm. A peer review is a system of quality control and encompasses the Firm's organizational structure, the policies adopted and procedures established to provide it with reasonable assurance of conforming to professional standards. The elements of quality control are described in the Statements on Quality Control Standards issued by the American Institute of Certified Public Accountants (AICPA). Our most recent peer review report is located under Appendix 1.

Our Experience

A summary of some of our yellow book and GAAP audit engagements includes the following:

Lely Community Development District (Total Revenues: $4M)

The auditor for the District for over fifteen years we have provided certain business advisory services pertaining to construction, debt servicing, pension plans, various GASB rules implementation, GASB 34 and interpretation of various rules of the Florida Auditor General. This is an audit performed in accordance with Government Auditing Standards. This client has certain federal, state, and local programs.

Pelican Marsh Community Development District (Total Revenues: $7M)

The auditor for the District for over ten years we have provided certain business advisory services pertaining to construction, debt servicing, pension plans, bond offerings/issuances, debt insubstance defeasance, various GASB rules implementation, GASB 34 and interpretation of various rules of the Florida Auditor General. This is an audit performed in accordance with Government Auditing Standards. This client has certain federal, state, and local programs.

Herons Glen Recreation District (Total Revenues: $8M)

The auditor for the District for three years we have provided certain business advisory services pertaining to construction, debt servicing, pension plans, bond offerings/issuances, debt insubstance defeasance, various GASB rules implementation, GASB 34 and interpretation of various rules of the Florida Auditor General. This is an audit performed in accordance with Government Auditing Standards. This client has certain federal, state, and local programs.

Friends of Rookery Bay, Inc. (Total Revenues: $1.5M)

The auditor and business tax advisor of this Organization since 2019. Have assisted in various nonprofit issues in dealing with new accounting standard implementation, tracking restrictions, and related allocations of expenses. This engagement involves the audit of financial statements in accordance with generally accepted auditing standards and Government Auditing Standards.

The Port Royal Club, Inc. (Total Revenues: $18M)

The auditor and business tax advisor of this Club since 2004. Have assisted in various issues  dealing with capital assessments, investment policies and reporting, benchmarking, IRS audit, sales and use tax and F&B operations. This engagement involves the audit of the financial statements in accordance with U.S. generally accepted accounting principles, and generally accepted auditing standards, and the preparation of federal (990/990T) and state (F1120) tax returns.

Our Experience (Continued)

Windstar Club, Incorporated (Total Revenues: $7M)

The auditor and business tax advisor of this Club for sixteen years. We have provided turnover audits and Developer transition services, fixed asset reporting, benchmark reporting and construction accounting. This engagement involves the audit of the financial statements in accordance with U.S. generally accepted accounting principles, and generally accepted auditing standards, and the preparation of federal (1120) and state (F1120) tax returns.

Lely Community Development District
Mr. Neil Dorrill, District Manager (239) 592-9115

Pelican Marsh Community Development District
Mr. Neil Dorrill, District Manager (239) 592-9115

Herons Glen Recreation District
Ms. Lynn Garcia, Controller (239) 731-4569

Friends of Rookery Bay, Inc.
Athan Barkoukis, Executive Director (239) 530-5990

The Port Royal Club, Inc.
Mr. Thomas Birmingham, General Manager Mrs. Karen Naccarato, CFO, CPA
(239) 261-7615

Windstar Club, Incorporated Ms. Nancy Boros, General Manager (239) 775-3400

Our Engagement Requirements

We understand the scope of the audit of the District to be a financial audit in accordance with U.S. generally accepted auditing standards and Government Auditing Standards as of September 30, 2019 and for the year then ended with an additional two-year renewal for the years ended September 30, 2020 and 2021. As a result of providing these proposed audit services, we will deliver the following final signed reports:

Our opinion of the financial statements of the UNIVERSITY PARK RECREATION DISTRICT for the years ended.
Management’s Discussion and Analysis as required by GASB 34
Schedules of Revenues and Expenses – Budget vs Actual (for the applicable years)
Notes to basic Financial Statements
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
Management Letter in accordance with the Rules of the Auditor General of the State of Florida
Attestation Report required by the Florida Statutes 218.415
Management Letter responses

Our Audit Approach

We have developed an engagement plan for serving the District, which will provide timely, efficient and constructive service.

The engagement will be under the direction of Nathan A. Phillips, CPA. Shannon Huber, CPA, and other members from our professional staff would be assigned to the engagement as required. In addition, the entire resources of our offices are at your disposal, making the knowledge and experience of all our partners and professionals available to you. We will approach the audit with a well-planned, streamlined audit approach based upon our extensive knowledge and experience with our clients with operations similar to that of the District.

The following are key characteristics of our service plan and philosophy:

Open ongoing planning, communication and teamwork
Participation of professionals with relevant experience and diverse backgrounds
State-of-the-art audit techniques
Comprehensive planning that includes obtaining an in-depth knowledge of the District and their goals and objectives.

Unique Audit Approach

The following distinguishes our team from our competitors:

Proven Quality Service - For all our clients we have demonstrated that we can deliver timely quality service for a variety of different types of engagements.

Our Audit Approach (Continued)

Responsive Communication - One of our distinguishing characteristics is our ability to deliver services and respond to our client inquires quickly and accurately. This is accomplished by quarterly “checks”.

Experienced Professionals - On the job, your client service team has significant industry experience from staff accountant to partner.

Use of Audit Automation - We will utilize mainframes and microcomputers to streamline the audit process. As the need arises, our audit team can also provide training in the use of automation as a management tool.

Constructive Recommendations - We will provide the District with both operational and financial recommendations throughout the year.

Our team will utilize the Phillips Harvey Group, P.A. audit methodology which draws upon our experience in providing financial and compliance audit services to Florida entities. Our approach to audit planning involves a series of stages and in each we will view the audit from a "top down" perspective. We begin by obtaining an overall understanding of the business and related risks, including how it is organized and managed, and how it processes accounting and other information. We divide the audit into manageable parts and strategically analyze these parts to assess control and inherent risk and to increase our knowledge of the business. This approach enables us to focus quickly on those aspects of the business that significantly affect the financial statements and thereby reduce our efforts on other aspects. This understanding provides the basis for assessing risk and for determining our audit strategy. Technically, we describe it as risk-oriented, control- driven, and assertion-based.

To apply this "top down" approach in an efficient manner, we divide the audit into manageable parts, often into its business units reflecting the way the client is organized. We also divide the client's financial statements into suitable parts, which we refer to as components. For each component we consider the underlying assertions, inherent and control risks and possible controls. We then select audit procedures to obtain sufficient evidence regarding the validity of the assertions underlying the component.

Our audit approach is highly tailored to each client's unique operations and does not advocate (or tolerate) fitting clients' systems, procedures and accounting methodologies into predetermined rigid internal control checklists or "canned" audit programs, requiring a high level of communication between our staff and your professionals. Each phase and step of the audit is planned carefully, evaluated and executed based on the specific circumstances encountered. In addition, we rotate our audit emphasis driven by various risks, client concerns and/or to assess operational effectiveness and/or efficiencies. See our example “Exhibit A” of various areas we have rotated our audit emphasis each year.

We will communicate the status of the audit to your audit committee members on a regular basis and will meet periodically with key management to update them on any critical issues that may arise. At the conclusion of the audit, we will communicate our findings to the audit committee by oral and written presentations.

Our Coordination of Work

An understanding of the relationships between management and the Board of Supervisors and the timing of the performance of various phases of the audit is critical in performing the audit in a timely and efficient manner. We schedule our professionals to work on the audit based on  the needs of your District. Your schedule dictates ours rather than the other way around.

The information and assistance needed from your District will be more specifically developed in joint planning meetings with the Accounting Department personnel and other representatives. Detailed schedules, analyses and reconciliations to be prepared by your team and their expected completion dates will be mutually agreed upon by our team and your accounting personnel at the District. We will provide a prepared by client list to help facilitate this process.

We will make every effort to use information developed by the District in the normal course of its internal financial analysis and closing process for our audit purposes.

As is customary, we will expect certain administrative and clerical assistance throughout the engagement. For instance, certain audit tests will require the retrieval of documentary evidence to support transactions, balances and compliance matters. These requests will be made well in advance so as to minimize any significant interference with the normal duties of your employees.

We will also ask for secretarial assistance in typing certain correspondence necessary for the audit. Examples of these items may include letters to attorneys on legal matters and written responses from the District on oral representations made to us during the course of the audit.

Our Management Letters

We believe our management letter is one of the most significant products of our basic audit services. Our goal is to assist you in every way we can and our management letter is a vehicle through which we can advise you of potential operational enhancements. Our clients have  indicated that they find our suggestions both helpful and practical, the outgrowth of our business approach to auditing and our understanding of their operations and financial objectives. We apply judgment and a thorough comprehension of the facts of the situation to provide suggestions for improvements.

Our goal in such a process is to assist you. When writing our recommendations, we strive always to give practical advice that recognizes your philosophy and style of operating. We are particularly concerned that the "fix" does not exceed the tangible benefits.

We look for opportunities for systems control improvements, cost savings, or operational efficiencies during the entire auditing process. It is our practice to alert management of significant internal accounting control weaknesses immediately, either orally or in writing, so that appropriate action can be taken.

We do not believe in "surprises". Therefore, prior to issuing the letter, we will discuss our findings and comments with you. Furthermore, we will communicate with you throughout the audit on any matters requiring your immediate attention.

Our Professional Fees

Our fees are based on the time spent on the engagement and the billing rates of the individuals assigned. Our goal is to help you contain your costs. With Phillips Harvey Group, P.A. you get industry prominence at a reasonable rate.

Based on our experience in other similar engagements, our proposed audit fees for UNIVERSITY PARK RECREATION DISTRICT are for as follows:

Fees for the year ending	2019	2020	2021	
Audit, in accordance with generally  accepted auditing  standards	$ 10,000	$ 25,000	$ 25,000	
in the United States of America and Governement Auditing Standards, of the financial statements of UNIVERSITY PARK				
RECREATION DISTRICT as of September 30, 2019-2021, and for the years then ended, presented in accordance with U.S. generally accepted accounting principles.				
Total Fees	$ 10,000	$ 25,000	$ 25,000	

Total Hours	
60 hrs	
150 hrs	
150 hrs	
(effective hours $165 hours)

The number of hours by major audit area will be determined based upon discussion of expectations of the district as well as our rick assessment given the nature of operations. The first-year hours will be geared to cash, PL expectations, proper cut-offs regarding receivables (as applicable) and payables/accruals.

The fee estimate is based on our understanding of the District’s current and future activities as denoted in the request for proposal package, anticipated cooperation from your personnel, the assumption that unexpected circumstances will not be encountered during the engagement, and that requested schedules will be prepared by your personnel prior to the engagement. Also, our proposed fees will need to be reconsidered if the District enters into any major capital projects during current/future years and/or any significant changes to accounting or auditing rules. Any consulting projects will be billed separately at our standard hourly rates.

Although fees are important, they should not, in our opinion, be the determining factor in the selection of an accounting firm for UNIVERSITY PARK RECREATION DISTRICT The choice of independent accountants and business advisors should always be made primarily on the basis of qualifications, capabilities, and commitments.

Appendix 1 – Quality Control Report

System Review Report

November 11, 2016

To the Partners of Phillips Harvey Group, P.A.
and the Peer Review Committee of the Florida Institute of certified Public Accountants

We have reviewed the system of quality control for the accounting and auditing practice of Phillips Harvey Group, P.A. (the firm) in effect for the year ended June 30, 2016. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants. As a part of our peer review, we considered reviews by regulatory entities, if applicable, in determining the nature and extent of our procedures. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives, scope, limitations of, and the procedures performed in a System Review are described in the standards at www.aicpa.org/prsummary.

As required by the standards, engagements selected for review included engagements performed under Government Auditing Standards; and audits of employee benefit plans.

In our opinion, the system of quality control for the accounting and auditing practice of Phillips Harvey Group, P.A. applicable to engagements not subject to PCAOB permanent inspection, in effect for the year ended June 30, 2016, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with deficiency(ies) or fail.

Phillips Harvey Group, P.A. has received a peer review rating of pass.

Marcum LLP

Marcum LLP • One Southeast Third Avenue • Suite 1100 • Miami, Florida 33131 • Phone 305.995.9600 • Fax 305.995.9601 •www.marcumllp.com

Exhibit A – Rotated Audit Emphasis Examples

In conjunction with standard auditing procedures, our firm will rotate in additional area of emphasis testing that will change from year to year. The areas of emphasis testing may include, but are not limited to, the following items:

Process for approval of new vendors
Sales and use tax compliance
Inventory purchasing and receiving processes and procedures to capture information in the accounting system
Detailed chit testing and walkthrough of procedures to capture sales and mitigate risks
Membership acceptance checklist completion and approval process
New hire checklist and documentation
Detail payroll testing, 401(k) calculations, salary approval, etc.
Golf and fitness: process for capturing lesson revenue and recalculation of pro or instructor wages / income
Process to capture member vs. non-member sales in F&B and the Golf Shop
Analysis of rounds played, covers, and other trends reports
Depreciation and capital assets assessment
Inventory pricing and cost of sales relationship
Golf maintenance, expenses, and trend benchmarking
Capitalization processes and reporting
Review of large vendor relationships

University Park Recreation District

Suplee, Shea, Cramer & Rocklein

Proposal for Auditing Services for
University Park Recreation District

December 4, 2019

Prepared by:

Suplee Shea Cramer & Rocklein, P.A 800 S. Osprey Avenue Sarasota, FL 34236

www.suplee-shea.com P: (941) 366-3600

TABLE OF CONTENTS

Page

Letter of Transmittal	1
Executive Summary
Statement of Understanding	2
About Suplee Shea Cramer & Rocklein	2-3
Government and Relevant Audit Experience	3
Engagement Team	4
Audit Approach	5
Proposed Fees	6-7
Projected Timetable and Preliminary Audit Schedule	7
Statement of Standing and References	7
Peer Review Report	8

gmgm

SUPLEE SHEA CRAMER & RoCKLEIN, P.A.
CERTIFIED PUBL IC ACC OUN TANTS 

December 4, 20 19 

To the Board of Supervisors of University Park Recreation District

RAYM OND SurLEE, CPA NO RMAN J. SHEA 111, CPA 
TH OMAS R. CRAM ER, CPA
JosEr11 E. RocKLEIN Ill, CPA CANDY L. KESSEL, CPA 
MARINA DI NE R, CPA 
J ,\Y D. MILLER, CPA 

We appreciate this opportunity to present our proposal to provide financial statement audit services to University Park Recreation District.
We believe our firm will provide you the best value and services based on our experience auditing governmental districts, homeowner associations and golf and country club clients similar in size to University Park Recreation District
Why Suplee Shea Cramer & Rocklein, P.A Can Best Meet Your Needs
� Extensive experience providing auditing and tax services to governmental organizations, which provides us with an exceptional advantage over other firms in the ability to perform an efficient audit in a timely manner, at a competitive price.
,,.   Direct partner involvement with your organization will provide the communication that is necessary for a successful relationship and better services.

*

,:ii;. Over 40 current not-for-profit and governmental audit clients.
� Our longevity in the Southwest Florida area.
Dedicated and highly trained staff members assigned to audit engagements have extensive not-for-profit and governmental auditing and accounting experience.
.,,b Utilization of up-to-date technology that features a completely paperless audit system.
We are excited about the potential opportunity to work with your organization. If you have any questions, please contact me by phone at (941) 366-3600 or by email at tom@suplee­ shea.com.

�<�

Sincerely,

Thomas R. Cramer

800 SouT11 Os1•REY AvENUE • SARASOTA. FL 34236 • (941) 366-3600 • FAx (941) 954 - 4512 

PLEASE VISIT OUR WEUSITE AT WWW.SUPLEE-SHEA.COM FOR 11'. t rORT,\ NT TAX INFORMATION, NEW DEVELOPMENTS, ANO TAX PLANNING IDEAS. 

Proposal to Provide Audit Services to University Park Recreation District

Executive Summary

Statement of Understanding
We have been requested to provide a proposal to University Park Recreation District for audit services. We understand that we would conduct an audit of the University Park  Recreation District’s financial statements (including the notes thereto). The audit would be conducted in accordance with Government Auditing Standards, issued by the Comptroller General of the United States, and in accordance with Rules of the Auditor General, State of Florida, Chapter 10.550 Local Governmental Entity Audits. We will review the draft audit report with the University Park Recreation District audit committee and the final report with the University Park Recreation District Board of Supervisors. We will communicate findings of significant deficiencies in internal controls in a management letter and make an immediate written report of all irregularities and illegal acts or indications of illegal acts to the University Park Recreation District audit committee chairman and the District Manager.

About Suplee Shea Cramer & Rocklein, P.A.
Suplee Shea Cramer & Rocklein, P.A., is a well-established Certified Public Accounting firm that has been serving the Sarasota community for over 60 years. From its inception in 1958, the firm  has provided its clients with the combination of comprehensive service and personal attention. The partners take a direct involvement with clients, which provides the open line of communication we believe is necessary to help them meet their individual, business, organizational and financial goals.
With 7 partners, 14 professional staff, and 5 administrative staff, the firm provides a full range of accounting services. The firm's client base is as varied as the businesses of the community, and includes non-profit organizations, agricultural interests, medical professionals, hotels and other tourist related  businesses, manufacturers, retail establishments, law firms, service-oriented businesses, construction contractors, real estate developers and select government engagements.
Practice objectives require professional all-around capabilities. Accounting and auditing, tax planning, tax preparation and management consulting are the main thrusts of our practice:

Accounting and Auditing

Suplee Shea Cramer & Rocklein, P.A. provides services in many areas of accounting and auditing, including, but not limited to:
Audits
Reviews
Compilations
Forecasts and Projections
Monthly accounting services

Proposal to Provide Audit Services to University Park Recreation District
The firm follows the guidelines established by the American Institute of Certified Public Accountants. Accordingly, partners of the firm are assigned primary overall responsibility that includes planning and supervision.
Audit programs and procedures are designed to ensure that our staff makes full use of the clients' in- house capabilities, while providing the basis for recommendations to management on the most efficient utilization of accounting systems and internal control procedures.

Governmental and Relevant Audit Experience

For many years, Suplee Shea Cramer & Rocklein, P.A. has been a leader among local accounting firms in serving governmental and not-for-profit organizations. We have an experienced and dedicated team of professionals who understand the unique needs of governmental and not-for- profit organizations. We work with a variety of governmental, not-for-profit organizations including, social service organizations, educational institutions, foundations, membership organizations, nursing facilities and governmental and quasi-governmental entities.
Our governmental, quasi-governmental and other clients relevant to your services include:
Boca Grande Fire Control District, a Florida Special District that provides fire control services to the residents of Boca Grande
Gasparilla Island Bridge District, a Florida Special District that maintains a toll bridge and facility for Gasparilla Island.
Holiday Park, Park and Recreation District, a Florida Special District that provides recreation and maintenance services to over 700 residents.
Tri-Par Estates Park and Recreation District, a Florida Special District that provides recreation and maintenance services to over 800 residents.
Gasparilla Island Water Association – an enterprise utility fund organized as a non- profit organization that provides water and wastewater services to the Gasparilla Island.
Greater Pine Island Water Association – an enterprise utility fund organized as a non- profit organization that provides water services to Pine Island.
Various private golf and country and social clubs (currently 10 clubs) in Sarasota and Manatee counties.
Various non-profit organizations receiving federal and state grants.
Various homeowner associations.

Other audit and review clients include non-profit organizations, employee benefit plans, private medical practices, utilities, construction, manufacturing, agriculture, private social clubs and civic organizations.

Proposal to Provide Audit Services to University Park Recreation District

Engagement Team
In selecting the professional to serve the organization, we are committed to providing the highest possible quality service rendered effectively and efficiently. Each year, we would assign people who are familiar with the organization’s operations, personnel, and accounting policies, while also introducing new personnel to ensure a continuing fresh and objective view of the organizations operations.
Our proposed services to the organization are expected to be rendered under the direction of the following key individuals:
Tom Cramer, CPA - Partner/Audit Manager

Tom graduated from Florida State University in 1983 with his bachelor’s in accountancy. Tom joined the firm in 1983 and became a partner in 1991. Tom had accounting experience with a television station and the grants department at Florida State University prior to joining the firm. Currently, Tom is the Director of Assurance Services and Quality Control and is the leader of the firm’s not-for-profit services with over 35 years of extensive experience providing audit and tax services to not-for-profit, governmental and quasi-governmental entities.
As the partner assigned to University Park Recreation District, Tom’s responsibilities will not- for-profit include being actively involved in the planning, on-site supervising, and communication of issues or recommendations that arise during the audits and tax preparation.
Tom is a Certified Public Accountant and is a member of the American and Florida Institutes of Certified Public Accountants. Tom is also a previous board member and Treasurer for the Southwest Florida Region of the American Red Cross, Independent Transportation Network - Sarasota and Team Tony Foundation.

Amanda Ross, CPA - Audit Manager

Amanda graduated from Florida Gulf Coast University in 2007 and holds a Bachelor of Science in Accounting. Amanda joined the firm in 2007 and since then has worked on a variety of engagements and has gained extensive experience auditing not-for-profit and governmental organizations. Amanda’s responsibilities include planning the audit, conducting fieldwork, preparing financial statements, and reviewing staff accountant audit work papers. Amanda is a Certified Public Accountant and is a member of the American and Florida Institutes of Certified Public Accountants.

Tyler Caruthers, CPA – Senior audit Staff

Tyler graduated from University of South Florida in 2011 and holds a Bachelor of Science in Accounting. Before joining the firm in 2013, Tyler worked in public accounting for one year. Tyler has worked on a variety of engagements to date and has gained extensive experience auditing not-for-profit  and governmental  organizations. Tyler’s responsibilities include conducting fieldwork and preparing financial statements.

Proposal to Provide Audit Services to University Park Recreation District
Audit Approach
Entity and Internal Control Evaluation
We believe that planning and gaining a thorough understanding of the client, its operations, its internal control environment, and current year developments are all essential to performing an effective, efficient and low-cost audit.
Audit Plan Development and Risk Assessment Responses
After conducting our risk assessment procedures and determining financial statement materiality,  we would begin to identify significant risks of the audit and our planned responses to those risks. During the audit, however, we continually review new information that identify new risks or control deficiencies that require changes in our planned audit responses. Our engagement team would also meet during the planning process to discuss identified risks and the susceptibility of the financial statements to material misstatement due to error or fraud. During this meeting, planned audit responses are further defined and responsibilities are assigned to the different audit staff.
Performance of Audit Fieldwork
During the performance of the audit field work, Suplee Shea Cramer & Rocklein, P.A. will perform the substantive tests determined necessary to respond to the identified risks of the audit. Suplee Shea Cramer & Rocklein, P.A. uses audit programs for the not-for-profit industry to assist in determining the necessary substantive tests for the different audit areas
Completion and Reporting
After completing the audit procedures, the engagement team will perform final analytic procedures, review workpapers, review minutes and subsequent financial packages for reportable subsequent events, obtain outstanding bank and accounts receivable confirmations, obtain attorney letter responses, and assist in the preparation and reviewing of the consolidated financial statements, the required note disclosures, and supplemental information.
In addition, the audit team evaluates identified control deficiencies to determine if any deficiencies are significant or material weaknesses. Unadjusted misstatements, significant and material weaknesses in controls and other business and financial comments are communicated  to management and/or the audit committee.
Use of Technology
Suplee Shea Cramer & Rocklein, P.A. uses up-to-date accounting, tax, and audit technology in order to provide efficient and cost-effective services to its clients. The audit team uses a paperless  audit system. We encourage our audit clients to provide as much audit documents in electronic format as possible.

Partner Involvement
Partner involvement is center to our firm’s commitment to providing superior services to its clients. The audit partner takes a hands-on approach  to the client  and is extensively  involved in communication involving planning and risk assessment procedures and communication during the audit of any issues that arise.

Proposal to Provide Audit Services to University Park Recreation District
Proposed Fees
Our proposed fees for the preparation of audited financial statements filings for the fiscal year 2019 and 2020 engagements would be as follows:

Services	2019	2020	

Audit of financial statements	
$ 7,800	
$ 18,800	

The number of expected hours by major audit areas are the following for the fiscal year 2019 and 2020 engagements:

Audit area	2019	2020	
General procedures, risk assessment, compliance and completion	14-16	20-22	
Current assets	4-5	20-22	
Capital Assets	N/A	12-14	
Current Liabilities	2-3	8-10	
Long-Term Debt	N/A	8-10	
Equity	2	2-4	
Revenues and expenses	8-10	32-36	
Financial statements	16-18	20-24	
Review	4	8	
Total	50-58	130-150	

Billing rates by position are the following:

Position	Billing rate	
Partner	$ 240	
Audit manager	$ 160	
Audit senior	$ 120-130	
Audit staff	$ 100-110	

Our out of pocket expenses would be no more than $250 and consist of confirmations, mailings and supplies. No travel or per diem would be charged since we are locally based.

This fee structure assumes that we do not encounter unusual or unexpected problems. If significant additional time is necessary to complete the audit, we will discuss it with the University Park Recreation District Executive Director and arrive at a new fee estimate before we incur additional costs. We expect that your staff will be able to provide us with invoices, bank and brokerage statements, schedules of accounts and other information as we deem necessary in a timely manner.
We strive to meet the quoted fee and rarely find it necessary to revise the fee. Items that might  result in a revision of the fee include but are not limited to: material increase in operating budget, discovery of material errors  or fraud in the financial records, inadequate documentation of

Proposal to Provide Audit Services to University Park Recreation District
transactions, inadequate preparation for the audit, requirement of a Single Audit. We would discuss these items with the University Park Recreation District Executive Director in advance before incurring additional changes.

Projected Timetable and Preliminary Audit Schedule

Our approach for the 2019 audit would be to schedule the audit in January and February 2020 at a time which would be coordinated with the Organization’s staff. We would commit the proper personnel for that period in order to complete the audit with minimum disruption to your staff.

In order to minimize delays, we would provide you with a detailed schedule of all items that we would need copied or prepared, prior to the audit. In addition, we would attempt to mail confirmations and other important audit correspondence to third parties, as soon as possible.
Whenever possible, we will try to use your staff and existing records to achieve our audit objectives. We believe this approach will lead to timely completion of the audit, and a reduction in the overall cost.

We would provide a draft of the audit report for review prior to April 30, 2020 and complete the audit prior to June 1, 2020.

Statement of Standing
Suplee Shea Cramer & Rocklein, P.A. is an independent audit firm properly licensed for public practice in the State of Florida. The firm license number is AD 0008584. All applicable professional licenses are in good standing
The firm and its members are independent with respect to the University Park Recreation District
The firm does not have a record of substandard work and there are no complaints leveled by the state board of accountancy or other regulatory authority against any members  of the firm.
The firm has experience with local government agencies. A summary of references is included in this proposal.
The firm has experience with Recreation Districts and other governmental auditees and is qualified to conduct audits in accordance with Government Auditing Standards.
Our most recent peer review was unqualified and a copy is included in this proposal.
There have been no disciplinary actions undertaken against Suplee Shea Cramer & Rocklein, P.A.

Proposal to Provide Audit Services to University Park Recreation District

References
Please find relevant references below. We are proud of the professional services we provide for our clients and will provide additional references for golf and country club clients upon request.

Chief C.J. Blosser – Boca Grande Fire Control District - (941) 964-2908
Kathy Banson-Verrico, Executive Director – Gasparilla Island Bridge Authority – (941) 697-2271
Tess Schofield, District Manager – Holiday Park Park and Recreation District - (941) 426- 1585
Bonnie Pringle – Executive Director – Gasparilla Island Water Association – (941) 964- 2423

Gregory, Sharer & Stuart, P.A.
Certified Public Accountants and Business Consultants

Report on the Firm's System of Quality Control

October 18, 2018 

To the Shareholders of Suplee, Shea, Cramer & Rocklein, P.A. And the Peer Review Committee ofthe Florida Institute of CPAs

We have reviewed the system of quality control for the accounting and auditing practice of Suplee, Shea, Cramer & Rocklein, P.A. (the firm) in effect for the year ended April 30, 20 1 8. Our peer review was conducted in accordance with the  Standards  for Performing and  Reporting on Peer Reviews  established  by the Peer Review Board  of the American Institute of Certified Public Accountants (Standards).

A summary of the  nature, objectives, scope,  limitations of, and the procedures performed  in a System Review as described in the Standards may be found at www.aicpa.org/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating.

Firm's Responsibility
The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable  assurance  of performing  and  reporting  in  conformity  with  applicable  professional  standards  in  all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not  performed  or  reported  in  conformity  with  professional  standards,  when  appropriate,  and  for  remediating weaknesses in its system of quality control, ifany.

Peer Reviewer's Responsibility
Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review.

Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards including a compliance audit under the Single Audit Act and an audit of an employee benefit plan.

As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures.

Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Suplee, Shea, Cramer & Rocklein, P.A. in effect for the year ended April 30, 2018, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating ofpass, pass with deficiency(ies), orfail. Suplee, Shea, Cramer & Rocklein, P.A. has received a peer review rating ofpass.

Gregory, Sharer & Stuart, P.A.

100 Second Avenue South, Suite 600 I St. Petersburg, Florida 33701-4336 (727) 821-6161 I Fax (727) 822-4573 I gsscpa.com I info@gsscpa.com

University Park Recreation District

Ranking and Recommendation

University Park Recreation District Auditor Selection Evaluation Criteria Committee Member Ranking

Criteria	Possible
Points	BTEG&F
Points	DHMB
Points	G&A
Points	PHG
Points	SSC&R
Points	
Ability of
Personnel	
20.0						
Proposer's
Experience	
20.0						
Understanding of
Scope of Work	
20.0						
Ability to Furnish
Required Services	
20.0						
Price for Services
for Three Years	
20.0						
Total	100.0						

Berger, Toombs, Elan Gaines & Frank DiBartolomeo, McBee, Hartley & Barnes Grau & Associates
Phillips Harvey Group
Suplee Shea Cramer & Rocklein

Legend: BTEGF DMHB GA PHG SSCR