University Park Recreation District
3501 Quadrangle Blvd., Suite 270, Orlando, FL 32817
Phone: 407-723-5900 Fax: 407-723-5901
http://universityparkrd.com/

The Auditor Selection Committee Meeting of the University Park Recreation District will be held on Thursday, November 6, 2025, at 1:00 PM at the Business Offices located at 8301 The Park Boulevard, University Park, FL 34201 and or virtually.
Meeting ID: 845 8893 8513	Passcode: 755354
Join meeting via Zoom:
https://us02web.zoom.us/j/84588938513?pwd=eUE4Q3BTNGVLNXBsOGViRXk1cWo2QT09

AUDITOR SELECTION COMMITTEE MEETING AGENDA

Call to Order
Public Comment Period

Review of Auditing Services Proposals
Carr, Riggs & Ingram
Grau & Associates
Mauldin & Jenkins
Phillips Feldman Group
Richie Tandoc, P.A.
Ranking of Auditing Services Proposals

Adjournment

University Park Recreation District

Review of Auditing Services Proposals

Professional Services Proposal for
University Park Recreation District

October 30, 2025

Proposer
Carr, Riggs & Ingram
500 Grand Boulevard, Suite 210 Miramar Beach, FL 32550 Phone: 850.837.3141
Fax: 850.654.4619

Submitted by
Lauren Villarreal
Partner, CRI Advisors, LLC
Partner, Carr, Riggs & Ingram, L.L.C. lvillarreal@CRIadv.com

†This is not a CPA Firm.
*Assurance, attest, and audit services provided by Carr, Riggs & Ingram, L.L.C.

"Carr, Riggs & Ingram" and "CRI" are the brand names under which Carr, Riggs & Ingram, L.L.C.* ("CRI CPA*"), CRI Advisors, LLC† ("CRI Advisors†" or "Advisors†"), and Capin Crouse, LLC* ("Capin Crouse CPA*"), and CRI Capin Crouse Advisors, LLC† ("Capin Crouse Advisors†") provide professional services. CRI CPA*, Capin Crouse CPA*, CRI Advisors†, Capin Crouse Advisors†, Carr, Riggs & Ingram Capital, LLC and their respective subsidiaries operate as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. CRI CPA* and Capin Crouse CPA* are licensed independent certified public accounting ("CPA") firms that separately provide attest services, as well as additional ancillary services, to their clients. CRI CPA* and Capin Crouse CPA* are independently-owned CPA firms that provide attestation services separate from one another. CRI Advisors† and Capin Crouse Advisors† provide tax and business consulting services to its clients. CRI Advisors† and its subsidiaries, including Capin Crouse Advisors†, are not licensed CPA firms and will not provide any attest services. The entities falling under the Carr, Riggs & Ingram or CRI brand are independently owned and are not responsible or liable for the services and/or products provided, or engaged to be provided, by any other entity under the Carr, Riggs & Ingram or CRI brand. Our use of the terms "CRI," "we," "our," "us," and terms of similar import, denote the alternative practice structure conducted by CRI CPA*, Capin Crouse CPA*, Capin Crouse Advisors†, and CRI Advisors†, as appropriate.

Dear University Park Recreation District:

We appreciate the opportunity to propose on tax, consulting, and client accounting services to University Park Recreation District. We are eager to establish a long-term partnership that delivers immediate and ongoing value through our tailored solutions and competitive fee structure.

At CRI, our dedicated team of over 2,000 professionals aligns their expertise with your specific needs, ensuring seamless service from the start. CRI delivers big firm expertise with small firm service. Of approximately 46,000 public accounting firms in the United States, CRI currently ranks in the top 25. Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we have access to international resources as – and when – needed. Leveraging these resources while maintaining local decision-making authority means that simplified solutions are only a phone call away. And we believe that’s the best of both worlds for our clients.

Our partners bring over 7,500 years of collective business experience, focusing on delivering solutions that translate complex concepts into actionable insights. We strive to become trusted advisors by understanding your business and proactively contributing to your success. While accounting is the language of business, we’re here to decipher the jargon and help you make educated decisions. CRInnovate embraces agility and invention.

We look forward to the opportunity to showcase our commitment to innovation, expertise, and responsiveness as one of the fastest-growing firms in the U.S. Thank you for considering our proposal.

Sincerely,

Lauren Villarreal
Partner, CRI Advisors, LLC
Partner, Carr, Riggs & Ingram, L.L.C.

TABLE OF CONTENTS

YOUR NEEDS
UNDERSTANDING & MEETING YOUR NEEDS	4
YOUR SERVICES & FEES
YOUR SERVICES & FEES	5
YOUR CHOICE: CRI
FIRM PROFILE	6
GOVERNMENT AND PUBLIC SECTOR	7
RELEVANT EXPERIENCE	8
YOUR SOLUTION TEAM	9
DELIVERING QUALITY TO YOU	11
WORKING TOGETHER: OVERVIEW
SHARING CRI'S VALUES WITH YOU	12
TRANSITIONING YOU	13
CRI'S GLOBAL RESOURCES	14
JOIN OUR CONVERSATION	15
WORKING TOGETHER: DETAILS
CRI AUDIT FRAMEWORK	16
CRI AUDIT APPROACH	18
APPENDIX
APPENDIX A - RFP DOCUMENTS	20

From the RFP or during our recent visit with your team, we understood your team to express the following needs, requests, and/or issues. We’ve detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon request.

NEEDS & ISSUES	SOLUTIONS & SERVICES	
Technical	The District is required to have independent audits performed on its financial statements.	Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS), in order to express an opinion on the University Park Recreation District’s financial statements.	
Relational	The District’s Board of Supervisors and management expect open and
continuous communication with their CPA firm in order to avoid surprise findings at the end of the audit.	Communicate
contemporaneously and directly with management regarding the results of our procedures.

Anticipate and respond to concerns of management and/or the Audit Committee (if/when formed).	

We value creating mutually rewarding, long-term relationships with our clients. Our goal is to provide high quality, responsive service that yields returns far greater than your investment in our professional fees. Please find below our proposal of fees to provide the requested services for the upcoming fiscal years.

SERVICE	CRI FEES 2025	CRI FEES 2026	CRI FEES 2027	
Perform external audit services in accordance with auditing standards generally accepted in the United States of America (GAAS)	$35,000	$36,500	$38,000	

If University Park Recreation District requests additional services outside of this proposal, professional fee hourly rates are as follows, but may be negotiated depending on the project request:

CLASSIFICATION	HOURLY RATE	
Partner	$325	
Manager	$225	
Senior	$150	
Staff	$110	
IT Specialist	$400	
Fraud Specialist	$400	

Our professional fees are based on the key assumptions that University Park Recreation District will:
Ensure that the predecessor’s work papers will be made available for timely review, if applicable.
Make available documents and work papers for review at University Park Recreation District's headquarters location, although we may choose to review at alternate locations.
Prepare certain schedules and analyses and provide supporting documents as requested.
Assist us in obtaining an understanding of the accounting systems of University Park Recreation District.
Not experience a significant change in business operations or financial reporting standards.

CRI FIRM PROFILE	■■

States & Mexico

FOUNDED IN 1997 • 35+ MARKETS across the United

Carr, Riggs & Ingram (CR() is a top 25* nationally-ranked accounting and advisory firm driven by relationships to cultivate growth. From traditional accounting services to leading-edge business support, technology resources, and assurance* offerings, CRl's breadth and depth of expertise takes you from compliance to competitive advantage.

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SERVICES	INDUSTRY EXPERTISE

Advisory
Audit & Attest* Tax

Captive Insurance Commercial Real Estate Construction
Financial Institutions

Hospitals & Health Systems	 Post-Acute Care Insurance	 Private Foundations Manufacturing & Distribution	Religious Organizations Nonprofits

Government & Public Sector	Physician Groups

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··•--====	CRI FAMILY OF COMPANIES
At CRI, we know that the best results come from a fully integrated approach to your business,

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organization, or family's financial well-being. The CRI Family of Companies works collectively to parallel our clients' evolving needs beyond traditional accounting, cutting-edge business support, technology solutions, outsourcing, and assurance*. By working side-by-side, our expansive suite of companies and their focused solutions provide more personalized, holistic advice that checks every box.

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GOVERNMENT & PUBLIC SECTOR	■■

CARR® RIGGS & INGRAM

CRl's seasoned governmental advisory team delivers in-depth, proactive guidance to help clients provide outstanding service to their communities and organizations.

Why CRI?
Our experienced governmental accounting team provides assurance, compliance, and dedicated support to educational institutions and governmental entities of all sizes. By leveraging technology, data analytics, and a foundational relationship­ based approach, CR l's attuned governmental professionals tailor our service offerings to your organization's unique needs, allowing for closer collaboration and attention to detail. This approach enables us to improve your entity's operations while maintaining compliance and financial controls in the face of
ever-changing regulatory scrutiny.

Related Services:
Agreed Upon Procedures (AUPs)*
Audit*
CompIiance Consulting
Deferrals
Financial Statement Preparation*
Fraud & Forensics
Internal Aud it
Performance Audits*
Program Management &
Administration
Single Audit*

;This is not a CPA firm.
* Assurance, attest, and audit services provided by Carr, Riggs & Ingram, L.L.C.

'Carr. Riggs & Ingram' and 'CRI" are the brand names under which Carr, Riggs & Ingram, L.L.C. ('CRI CPA'), CRI Advisors, LLC ('CRI Advisors" or 'Advisors'), and Capin Crouse, LLC ('Capin Crouse CPA'), and CRI Capin Crouse Advisors, LLC {"Capin Crouse Advisors') provide professional services. CRI CPA, Capin Crouse CPA, CRI Advisors, Capin Crouse Advisors, Carr, Riggs & Ingram Capital, LLC and their respective subsidiaries operate as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. CRI CPA and Capin Crouse CPA are licensed independent certified public accounting ('CPA') firms that separately provide attest services, as well as additional ancillary services, to their clients. CRI CPA and Capin Crouse CPA are independently-owned CPA firms that provide attestation services separate from one another. CRI Advisors and Capin Crouse Advisors provide tax and business consulting services to its clients. CRI Advisors and its subsidiaries, including Capin Crouse Advisors, are not licensed CPA firms and will not provide any attest S€rvices. The entities falling under the Garr, Riggs&. Ingram or CRI brand are independently owned and are not responsible or liable for the services and/or products provided, or engaged to be provided, by any other entity under the Carr, Riggs & Ingram or CRI brand. Our use of the terms 'CRI,' 'we,' 'our,' 'us,' and terms of similar import. denote the alternative practice structure conducted by CRI CPA. Capin Crouse CPA. Gapin Crouse Advisors, and CRI Advisors, as appropriate.
CRladv.com

RELEVANT EXPERIENCE

CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions for overcoming them. Our team’s combined experience is derived from providing audit, tax, consulting, and accounting outsourcing services. We parlay this vast experience and derived best practices into proven solutions that benefit you. Below we share specific, relevant client references; we encourage you to consult with them.

RELATIONSHIP	TIMELINE	SERVICE DESCRIPTION	RELEVANT POINTS TO CONSIDER	
Babcock Ranch Community Independent Special District
c/o Wrathell, Hunt & Associates, LLC
Jeffrey Pinder
2300 Glades Road, Suite 410W Boca Raton, FL 33431 561.571.0010	2016 - Present	Annual Financial Statement Audit	Client service experience
Responsiveness to client needs
Long-term relationship	
Sunbridge Stewardship District c/o PFM Group Consulting, LLC Amanda Lane
3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817
407.723.5901	2019 - Present	Annual Financial Statement Audit	Client service experience
Responsiveness to client needs
Long-term relationship	
Santa Rosa Golf and Beach Club Allison Ragan
4801 W.. Co. Highway 30A Santa Rosa Beach, FL 32459 850.267.1240	2016 - Present	Annual Audit, Financial Statements and Tax Preparation	Client service experience
Responsiveness to client needs
Long-term relationship	
Rizzetta & Company Shawn Wildermuth
3434 Colwell Avenue, Suite 200
Tampa, FL 33614
813.933.5571	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
GMS, LLC
Dave DeNagy
14785 Old St. Augustine Road Ste 4 Jacksonville, FL 32258
904.288.9130	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
Wrathell, Hunt & Associates, LLC Jeffrey Pinder
2300 Glades Road, Suite 410W Boca Raton, FL 33431 561.571.0010	2006 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	
PFM Group Consulting, LLC Jennifer Glasgow
3501 Quadrangle Blvd., Suite 270
Orlando, FL 32817
407.723.5901	2007 – Present	Annual Financial Statement Audits of Multiple CDDs	Client service experience
Responsiveness to client needs
Long-term relationship
CDD management co.	

Lauren Villarreal
Partner, CRI Advisors, LLC
Partner, Carr, Riggs & Ingram, L.L.C.
lvillarreal@CRIadv.com 850.337.3223 | Direct

Representative Clients
Community Development Districts
Condominium and Homeowner Associations
Employee Benefit Plans
County and Local Governments
Non-Profit Organizations

Experience
Lauren has 10 years auditing and accounting experience in the Destin office of CRI. She is an audit partner with primary responsibility for fieldwork and reporting on audits of clients in a variety of industries including local governmental and non-profit entities as well as employee benefit plans and commercial businesses. She is currently the in-charge auditor for over two dozen community development districts with several CDD management companies in the State of Florida.

Lauren is licensed to practice as a Certified Public Accountant in Florida. She is a member of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. She exceeds all continuing professional education requirements related to Government Auditing Standards.

Lauren currently supervises engagements for many governmental entities in the State of Florida including community development districts and other special governments. She is active in our firm’s governmental industry line as well as the condominium and homeowner association practice. In addition, Lauren has accumulated experience in Federal and Florida Single Audit Acts compliance monitoring and auditing. Lauren has performed several single audits of federal grants under OMB Circular A-133.

Education, Licenses & Certifications
BS, Accounting, Florida State University
BS, Business Administration, Florida State University
Certified Public Accountant
Community Association Manager (CAM), Licensed in Florida

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)

K. Alan Jowers
Partner, CRI Advisors, LLC
Partner, Carr, Riggs & Ingram, L.L.C.
AJowers@CRIadv.com 850.337.3213 | Direct

Representative Clients
Reynolds Owners Association
The Tides of Destin Condominium Association
1075 Peachtree Master Condominium Association
Holley by the Sea Improvement Association
Destin on the Gulf Condominium Association
Santa Rosa County District School Board
Santa Rosa Island Authority
Okaloosa County District School Board
Monroe County School District

Experience
Alan has over 30 years of experience in public accounting primarily with financial statement assurance engagements. His practice includes condominium and homeowner associations, local governmental entities, non-profit organizations, and nonpublic companies. He currently has direct engagement responsibility for a significant number of audits throughout the state of Florida and in other states.

Alan is licensed to practice as a certified public accountant in Florida and Georgia. He is a former member of the Board of Directors of the Florida Institute of Certified Public Accountants (FICPA), has been an active member and past chair of its Common Interest Realty Association Committee, and is a member of the Florida and National legislative alliances of the Community Associations Institute. He is also active in the Florida Governmental Finance Officers Association (FGFOA) and is a former member of the FGFOA's statewide Technical Resource Committee.

Education, Licenses & Certifications
Masters of Accountancy, University of Alabama
BS, Accounting, Florida State University
Certified Public Accountant

Professional Affiliations
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
Community Associations Institute (CAI) - member of the Florida Legislative Alliance and the national Government and Public Affairs Committee
Governmental Finance Officers Association (GFOA)
Florida Governmental Finance Officers Association (FGFOA)

DELIVERING QUALITY TO YOU*

AUDIT METHODOLOGY
Our audit, tax, consulting, and client accounting services documentation is maintained electronically. Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality program, which is further discussed in this section under INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS. Comprehensive policies and procedures governing all of our practices and addressing professional and regulatory standards and implementation issues are constantly updated for new professional developments and emerging issues. See the table of contents to identify the relevant audit approach and methodology detailed description section.

ENGAGEMENT QUALITY REVIEW PARTNER (CONCURRING PARTNER)
Audit engagements are assigned engagement quality review (EQR) partner, as appropriate. This role is one of the most important elements of our quality assurance process, as it provides for a timely, independent review of key accounting and auditing issues. The EQR partner also reviews the financial statements and related supporting documentation—including the disclosures—to evaluate their fair presentation under accounting principles generally accepted in the United States of America (GAAP).

INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS
Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our partners’ work is reviewed annually, and the inspection process includes periodic testing of the effectiveness of our quality controls and a continuous improvement program. This risk-based annual inspection is intended to mimic the triennial peer review described in the following paragraph and are performed on completed engagements. In addition to this inspection, we perform in-process, “pre-issuance” reviews of partners’ work that are chosen for using a risk-based selection process; these reviews are performed by our corporate quality control team. The combination of the in-process and completed engagements is part of our continuous improvement processes.

Peer reviews are performed every three years by another independent public accounting firm. The most recent review of our firm was performed in 2022 by Brown Edwards, whose report was the most favorable possible “Pass.”

In addition, we are registered with the PCAOB and our 2024 PCAOB inspection report was also the most favorable possible— no audit deficiencies or quality control defects identified.

The 2024 PCAOB report can be viewed at https://assets.pcaobus.org/pcaob-dev/docs/default- source/inspections/reports/documents/104-2025-016-carrriggs.pdf?sfvrsn=2089984d_2.

We are proud of our hands-on, service-centric, and results-oriented approach. Combining that approach with quality controls and superior talent allows us to help you achieve your goals and strengthen your management systems and processes. This approach is further emphasized through our three core values which guide our team’s behavior and function as the foundation for interactions with our clients and each other.

When choosing to change firms, the time involved in working with new accounting professionals is often a concern. CRI’s well- defined efficient, seamless transition process is designed to:

Provide you with value from the very first encounter,
Avoid interruption of service,
Minimize disruption and investment of management’s time,
Raise the standard of service, and
Establish ongoing channels of communication with University Park Recreation District's management.

The transition plan is comprised of the following key activities and can occur within approximately two weeks, depending on the availability of the parties involved:

CRI'S GLOBAL RESOURCES

Many businesses are expanding and/or evaluating their global reach, and they require assistance in order to comprehensively consider the various financial implications of growing in international markets. In addition to CRI's internal resources, we deliver the expertise and support of some of the world's most highly regarded accounting firms through shared alliance as members of PrimeGlobal.

WHO IS PRIMEGLOBAL?

HOW OUR PRIMEGLOBAL MEMBERS CAN BENEFIT YOU
We supplement our in-depth, industry knowledge and specialized services through our collaborations with other PrimeGlobal firms to help you evaluate your options globally. CRI's goal is to provide you with the information you need to make well- informed, smart business decisions.

4 KEY BENEFITS TO CRI CLIENTS FROM OUR PRIMEGLOBAL MEMBERSHIP

JOIN OUR CONVERSATION

We know that some information that makes perfect sense to an advisor may not be as clear to our clients. Therefore, we produce original content in the form of articles, videos, white papers, webinars, and more to provide timely, down- to-earth translations of complex subjects. We publish this original content on CRIadv.com and across all our many social channels.

CRI: FROM FOUNDATION TO FUTURE

Over a quarter-century, Carr, Riggs & Ingram has not just grown, but transformed. Now standing proudly among the top 25 firms in the U.S., our trajectory is steeped in innovation, shaping us into the firm of tomorrow—today. Our growth isn’t merely a timeline; it’s a testament to our entrepreneurial and pioneering spirit. As we harness cutting-edge technology and lead through industry evolution, our commitment to delivering actionable insights and solutions rooted in our founding principles of tailored Client service, Respect for all, and unyielding Integrity remains unwavering. As we look to the horizon, we at CRI are poised to redefine what’s possible, and we invite our clients, old and new, to join us in shaping the future.

IT FIGURES: THE CRI PODCAST

Created to provide insight into the latest developments and regulations in the accounting and finance space, It Figures is an accounting and advisory focused podcast for business and organization leaders, entrepreneurs, and anyone who is looking to go beyond the status quo.

Listen on Apple Podcasts, Spotify, iHeart Radio, and more.
itfigurespodcast.com

Our proposed services require a coordinated effort between us and University Park Recreation District’s team. Planning and continual communication are essential to developing the appropriate procedures, working collaboratively to resolve any identified issues, and meeting your timelines.

CRI’s audit approach occurs within a framework of our client’s business and industry; therefore, we assess risk by:

Understanding management’s perspectives and goals, and
Considering business conditions and threats that could prevent management from achieving its business objectives.

We assess risks in the following areas:

Our ultimate intent is to drill down from these broad risks to specific financial reporting risks. We understand both these risks and management’s processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities.

Although our audits are conducted through a structured, risk-based model, we focus on understanding the client’s needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage.

In planning, we concentrate on “key risks,” (items with a greater risk of a material misstatement, a material weakness in internal controls, or other matters resulting in the issuance of an inappropriate audit report). We focus on “material” items (i.e. those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements, certain quantitative and qualitative factors must be considered—which may include:

Impact on operating trends (revenue/income, expenses, net income, etc).
Nature of the misstatement (i.e., did the misstatement result from an unlawful transaction?).
Impact on liquidity, capital/surplus, earnings capacity, etc.
Impact to loan covenants and contractual and regulatory requirements.

Consistent communication is a key to completion of the audit. By ensuring constant involvement, we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to:

Set-up the audit by reviewing the mapping of University Park Recreation District’s financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary.
Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages, enabling us to agree on the resolution of various complex business issues on a timely basis.

CRI AUDIT APPROACH*

Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you.

CRI AUDIT APPROACH*	■■

Perform client acceptance procedures.
Collaborate with management to agree to expectations and scope.
Assign appropriate staff based on client needs and assessed risk.

STAGE 2: RISK ASSESSMENT & AUDIT STRATEGY

Interview client personnel and others to understand client-specific objectives and risks.
Assess following aspects of the organization for their impact on the audit plan:
environmental and other external risks,
management's fraud and IT risk assessment models,
entity level controls including:
control environment
risk assessment,
information and communication,
and monitoring controls.
IT General Computer (ITGC) controls, such as
IT Environment
Developing and Delivering IT, and
Operating and Monitoring IT.
Determine materiality.
Develop and document our understanding of and/or reliance on:
linkage of financial statements to:
significant transactions,
processes,
IT systems, and
related controls,
existence of/reliance on SOC entities and their reports,
internal audit, and
specialists (e.g. valuation, pension costs, etc.).
If elected, test controls including ITGC, through a mix of:
inquiry,
observation
examination, and
re-performance.
Perform preliminary analytical procedures.
Finalize risk assessments and develop a final audit strategy.

Where possible to test as efficiently as possible:
develop detailed analytical procedures to use as substantive tests (benefit= reducing tests of details): Exampies include:
ratio analysis,
regression analysis,
trend analysis,
predictive tests, or
reasonableness test,
utilize Computer-Assisted Audit Techniques (CAATs) (benefit= automation of testing for more coverage and less disruption to the client), and
perform targeted testing (also known as "coverage" testing) to test large portions of account balances (benefit= more coverage with smaller selections).
Perform tests of details, including sampling.
Perform general audit procedures such as tests related to:
commitments and contingencies,
legal letters,
management representations,
reviews of Board minutes,
related party transactions,
debt covenants, and
going concern.

Continually monitor throughout the audit - providing feedback as agreed during scoping.
Conclude the audit (i.e. issue opinions and reports).
Develop and present:
reports,
required communications,
management letter comments, and
other audit-related deliverables.
Perform debriefings to identify opportunities for improvement with our:
engagement team, and/or
client's team.

Perform other tests for compliance such as Yellow Book or Single Audit tests.

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, 2025, 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 various fund and budgets to review which include General O&M Budget, Enterprise Fund Budget, Debt Service Budget and Construction Fund. The final contract will require that, among other things, the audit for Fiscal Year 2025 must be completed no later than June 1, 2026.

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 Vivian Carvalho, District Manager, located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817, in an envelope marked on the outside "Auditing Services -University Park Recreation District." Proposals must be received by October 30, 2025, at 12:00 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
Vivian Carvalho
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 October 30, 2025, at 12:00 p.m., at the offices of the District Manager, PFM Group Consulting LLC., located at 3501 Quadrangle Boulevard, Suite 270, Orlando, Florida 32817. Proposals will be publicly opened at the meeting of the Auditor Selection Committee on Thursday, November 6, 2025, at 1:00 p.m. at the Business Offices located at 8301 The Park Blvd. University Park, FL 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.

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.	(25 Points)
Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.

Ability to Furnish the Required Services.	(25 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.	(10 Points)

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

Proposal to Provide Financial Auditing Services:
UNIVERSITY PARK
Recreation District

Due Date: October 30, 2025 12:00PM

Submitted to:
University Park Recreation District c/o District Manager
3501 Quadrangle Blvd, Suite 270
Orlando, Florida 32817

Submitted by:
Antonio J. Grau, Partner Grau & Associates
1001 Yamato Road, Suite 301 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	6
REFERENCES	11
SPECIFIC AUDIT APPROACH	13
COST OF SERVICES	17
SUPPLEMENTAL INFORMATION	19

October 30, 2025

University Park Recreation District c/o District Manager
3501 Quadrangle Boulevard, Suite 270
Orlando, Florida 32817
Re:	Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2025, with an option for two (2) additional annual renewals.

Grau & Associates (Grau) welcomes the opportunity to respond to 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.
Government audits are at the core of our practice: 95% of our work is performing audits for local governments and of that 98% are for special districts. With our significant experience, we are able to increase efficiency, to provide immediate and continued savings, and to minimize disturbances to your 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. 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 David Caplivski, CPA (dcaplivski@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

Firm Qualifications

Grau’s Focus and Experience

Our Team

Year founded

10/16
Employees are CPAS

3	11	2
Partners	Professional Administrative

Services Provided

Staff	Professionals

9
Professional Groups

Properly registered and licensed professional corporation by the state of FLORIDA

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

Firm & Staff Experience

GRAU AND ASSOCIATES COMMUNITY
DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY

OTHER
19

PFM
12

WRATHELL
30

GMS
78

INFRAMARK
38

SDS
60

RIZZETTA
47

MERITUS
23

Profile Briefs:
Antonio J GRAU, CPA (Partner)
Years Performing Audits: 35+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 58 hours
Professional Memberships: AICPA, FICPA, FGFOA, GFOA

David Caplivski, CPA (Partner)
Years Performing Audits: 13+
CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours
Professional Memberships: AICPA, FICPA, FGFOA, FASD

“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.”
David Caplivski

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. The Certified Information Technology Professional (CITP) Partner will bring a unique blend of IT expertise and understanding of accounting principles to the financial statement audit of the District.

Engagement
Partner

CITP Partner

Your
Successful Audit

Audit
Manager

Audit Senior

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	St. Lucie West Services District
Dunes Community Development District	Ave Maria Stewardship Community District Fishhawk Community Development District (I, II, IV)	Rivers Edge II Community Development District Grand Bay at Doral Community Development District	Bartram Park Community Development District Heritage Harbor North 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	24
Accounting, Auditing and Other	58
Total Hours	82 (includes of 4 hours of Ethics CPE)

David Caplivski, CPA/CITP, Partner
Contact : dcaplivski@graucpa.com / 561-939-6676
Experience			
Grau & Associates	Partner	2021-Present	
Grau & Associates	Manager	2014-2020	
Grau & Associates	Senior Auditor	2013-2014	
Grau & Associates	Staff Auditor	2010-2013	
Education		
Florida Atlantic University (2009) Master of Accounting		
Nova Southeastern University (2002) Bachelor of Science		
Environmental Studies		

Certifications and Certificates
Certified Public Accountant (2011)
AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022)

Clients Served (partial list)
(>300) Various Special Districts	Hispanic Human Resource Council	
Aid to Victims of Domestic Abuse	Loxahatchee Groves Water Control District	
Boca Raton Airport Authority	Old Plantation Water Control District	
Broward Education Foundation	Pinetree Water Control District	
CareerSource Brevard	San Carlos Park Fire & Rescue Retirement Plan	
CareerSource Central Florida 403 (b) Plan	South Indian River Water Control District	
City of Lauderhill GERS	South Trail Fire Protection & Rescue District	
City of Parkland Police Pension Fund	Town of Haverhill	
City of Sunrise GERS	Town of Hypoluxo	
Coquina Water Control District	Town of Hillsboro Beach	
Central County Water Control District	Town of Lantana	
City of Miami (program specific audits)	Town of Lauderdale By-The–Sea Volunteer Fire Pension	
City of West Park	Town of Pembroke Park	
Coquina Water Control District	Village of Wellington	
East Central Regional Wastewater Treatment Facl.	Village of Golf	
East Naples Fire Control & Rescue District		
Professional Education (over the last two years)		
Course	Hours
Government Accounting and Auditing	24
Accounting, Auditing and Other	64
Total Hours	88 (includes 4 hours of Ethics CPE)

Professional Associations
Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts

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		

 Two Creeks Community Development District	

Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2007	
Client Contact	William Rizzetta, President	
	3434 Colwell Avenue, Suite 200	
	Tampa, Florida 33614	
	                   813-933-5571		

 Journey’s End Community Development District	

Scope of Work	Financial audit	
Engagement Partner	Antonio J. Grau	
Dates	Annually since 2004	
Client Contact	Todd Wodraska, Vice President	
	2501 A Burns Road	
	Palm Beach Gardens, Florida 33410	
	                   561-630-4922		

Specific Audit Approach

AUDIT APPROACH
Grau’s Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to meet the challenges of this engagement and deliver quality audit services. You would be a valued client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will exceed those expectations. Grau & Associates fully understands the scope of professional services and work products requested. 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 of Local regulations. We will deliver our reports in accordance with your requirements.

Proposed segmentation of the engagement
Our approach to the audit engagement is a risk-based approach which integrates the best of traditional auditing techniques and a total systems concept to enable the team to conduct a more efficient and effective audit. The audit will be conducted in three phases, which are as follows:

PHASE I:
Preliminary Planning

PHASE II:
Execution of the Audit Plan

PHASE III:
Completion and Delivery

Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is essential for the development of an audit plan and for an efficient, cost-effective audit. During this phase, we will meet with appropriate personnel to obtain and document our understanding of your operations and service objectives and, at the same time, give you the opportunity to express your expectations with respect to the services that we will provide. Our work effort will be coordinated so that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
» Review the regulatory, statutory and compliance requirements. This will include a review of applicable federal and state statutes, resolutions, bond documents, contracts, and other agreements;
» Read minutes of meetings;
» Review major sources of information such as budgets, organization charts, procedures, manuals, financial systems, and management information systems;
» Obtain an understanding of fraud detection and prevention systems;
» Obtain and document an understanding of internal control, including knowledge about the design of relevant policies, procedures, and records, and whether they have been placed in operation;
» Assess risk and determine what controls we are to rely upon and what tests we are going to perform and perform test of controls;
» Develop audit programs to incorporate the consideration of financial statement assertions, specific audit objectives, and appropriate audit procedures to achieve the specified objectives;
» Discuss and resolve any accounting, auditing and reporting matters which have been identified.

Phase II – Execution of Audit Plan
The audit team will complete a major portion of transaction testing and audit requirements during this phase. The procedures performed during this period will enable us to identify any matter that may impact the completion of our work or require the attention of management. Tasks to be performed in Phase II include, but are not limited to the following:
» Apply analytical procedures to further assist in the determination of the nature, timing, and extent of auditing procedures used to obtain evidential matter for specific account balances or classes of transactions;
» Perform tests of account balances and transactions through sampling, vouching, confirmation and other analytical procedures; and
» Perform tests of compliance.
Phase III - Completion and Delivery

In this phase of the audit, we will complete the tasks related to year-end balances and financial reporting. All reports will be reviewed with management before issuance, and the partners will be available to meet and discuss our report and address any questions. Tasks to be performed in Phase III include, but are not limited to the following:

» Perform final analytical procedures;
» Review information and make inquiries for subsequent events; and
» Meeting with Management to discuss preparation of draft financial statements and any potential findings or recommendations.

You should expect more from your accounting firm than a signature in your annual financial report. Our concept of truly responsive professional service emphasizes taking an active interest in the issues of concern to our clients and serving as an effective resource in dealing with those issues. In following this approach, we not only audit financial information with hindsight but also consider the foresight you apply in managing operations.

Application of this approach in developing our management letter is particularly important given the increasing financial pressures and public scrutiny facing today’s public officials. We will prepare the management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations with management. In addition, we will take necessary steps to ensure that matters are communicated to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:

» Significant audit adjustments;
» Significant deficiencies or material weaknesses;
» Disagreements with management; and
» Difficulties encountered in performing the audit.

Is the recommendation cost effective?
Is the recommendation the simplest to effectuate in order to correct a problem?

Is the recommendation at the heart of the problem and not just correcting a symptomatic matter?

Is the corrective action taking into account why the deficiency occurred?

Our findings will contain a statement of condition describing the situation and the area that needs strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of corrective action:

To assure full agreement with facts and circumstances, we will fully discuss each item with Management prior to the final exit conference. This policy means there will be no “surprises” in the management letter and fosters a professional, cooperative atmosphere.

Communications
We emphasize a continuous, year-round dialogue between the District and our management team. We regularly communicate through personal telephone calls and electronic mail throughout the audit and on a regular basis.
Our clients have the ability to transmit information to us on our secure client portal with the ability to assign different staff with separate log on and viewing capability. This further facilitates efficiency as all assigned users receive electronic mail notification as soon as new information has been posted into the portal.

Cost of Services

Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2025-2027 are as follows:

  Year Ended September 30,			Fee		
2025	$28,000	
2026	$29,000	
2027	$30,000	
TOTAL (2025-2027)	$87,000	

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

Supplemental Information

 	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	
Collier Mosquito 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 Farms Water Control District					9/30	
Indian River Mosquito Control District					9/30	
Indian Trail Improvement District					9/30	
Key Largo Wastewater Treatment District					9/30	
Lake Asbury Municipal Service Benefit District					9/30	
Lake Padgett Estates Independent District					9/30	
Lake Worth Drainage District					9/30	
Lealman Special Fire Control District					9/30	
Loxahatchee Groves Water Control District					9/30	
Old Plantation Water 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	
Port of The Islands Community Improvement District					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 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	
Sunrise Lakes Phase IV Recreation District					9/30	
Sunshine Water Control District					9/30	
Sunny Hills Units 12-15 Dependent District					9/30	
West Villages Improvement District					9/30	
Various Community Development Districts (452)					9/30	
TOTAL	491	5	4	484		

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

ARBITRAGE

The federal government has imposed complex rules to restrict the use	Current

of tax-exempt financing. Their principal purpose is to eliminate any

73 Arbitrage

significant arbitrage incentives in a tax-exempt issue. We have	Calculations determined the applicability of these requirements and performed the
rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds.

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.

mjcpa.com
1401 Manatee Avenue West, Suite 1200
Bradenton, FL 34205

University Park Recreation District
Request for Proposals for Annual Audit Services Fiscal Years Ended September 30, 2025-2027

Mauldin & Jenkins, LLC Certified Public Accountants Contact Persons: Wade Sansbury, CPA, Partner and Daniel Anderson, CPA, Partner
Phone: 941-747-4483
Fax: 941-747-6035
Emails: wsansbury@mjcpa.com danderson@mjcpa.com October 30, 2025 | 12:00 PM

ELECTRONIC COPY

Going Further.

Transmittal Letter	1
Executive Summary	3
Qualifications and Experience	6
Firm Qualifications and Experience	6
Location of the Office from Which the Work is to be Performed	6
Independence	7
License to Practice in the State of Florida	7
Quality Control Review (Peer Review)	8
No Litigation, Federal/State Desk Reviews or Disciplinary Action	10
Experience in the Hospitality Industry	10
Proposed Contract Team	11
Individual Resumes of Key Personnel	11
Other Key Individuals Available to Serve the District	17
Other Staff Resources (Technology Services and Fraud Examinations)	19
Continuing Education of Partners and Staff	23
Partner and Staff Continuity	23
Required Timeframe	23
Additional Value-Added Services Available to the District	24
References	26
Audit Approach	27
Audit Methodology	27
Proposed Segmentation of the Engagement	27
Sampling Techniques and the Extent to Which Statistical Sampling Will
be Used in the Engagement	30
Experience with EDP Systems and Extent of the Use of Audit Software
in the Engagement	30
Type and Extent of Analytical Procedures to be Used in the Engagement	32
Approach to be Taken in Determining Laws and Regulations to be Subject
to Audit Test Work	33
Approach to be Taken in Drawing Audit Samples for Purposes of Tests
of Compliance	34
Approach to be Taken to Gain and Document an Understanding of the
District’s Internal Control Structure	35
Sample PBC List and Required Timeline for Completion	36
Cost	37
Schedule of Fees	37
Certificates of Insurance	38
INDUSTRY EXPERTISE | PROACTIVE SERVICE | PROVEN RESULTS SINCE 1918

October 30, 2025
University Park Recreation District District Manager
PFM Group Consulting LLC
3501 Quadrangle Boulevard, Suite 270
Orlando, Florida 32817

We appreciate the opportunity to propose on providing audit services to the University Park Recreation District (the “District”), and we are pleased to submit a qualifications package including cost estimates to provide annual financial and compliance auditing services for the District. The contract for such audit services will be for the fiscal year ending September 30, 2025 with the option for two one-year renewals.
We have read the Request for Proposal (RFP) and fully understand its intent and contents. We understand the timeframe for performance of the annual financial audits as stipulated by the District and agree to provide the services described in the proposal. We will conduct preliminary and final fieldwork and will work with the District as closely as possible to issue all of the deliverables ahead of the District deadline. Our Firm is, and all significant personnel listed within this proposal are, licensed to practice in the State of Florida and are qualified to provide all services requested by the District. We are a southeastern regional firm with Florida offices in Bradenton and Sarasota. Our Bradenton and Sarasota office locations have approximately 50 employees available to serve the District. We hereby affirm that Mauldin & Jenkins, LLC is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards issued by the Comptroller General of the U.S. and the U.S. Government Accountability Office’s Government Auditing Standards.

Mauldin & Jenkins is committed to client service and to building relationships with our clients, obtaining a thorough understanding of our client’s organization and needs, working with clients as trusted advisors, and delivering a high-quality final product on time. We have been in continuous operation for over 100 years and believe that we are the best qualified to serve the District due to the following:

  Governmental Experience: Our Firm has made the governmental sector a primary industry focus. We have served the audit and compliance needs of numerous governmental entities over the years and remain committed to serving this sector. We provide the following statistics related to our governmental practice:
Over 740 governmental entities served in the Southeast on an annual basis, which includes over 150 special districts/authorities.
180+ full-time equivalent professionals with current governmental accounting experience.
We serve over 170 entities who receive the GFOA Certificate of Achievement for Excellence in Financial Reporting on an annual basis.
We serve as the plan auditor for approximately 30 single employer defined benefit pension plans in Florida, and currently audit in excess of $2.5 billion in Florida pension assets.
We serve over 300 entities requiring federal/state Single Audits annually.
 Experienced Personnel: The personnel included in this proposal for your engagement have numerous years of professional experience in the governmental sector and are dedicated to serving this industry. We make every effort to retain experienced and qualified staff which will assist in providing staff continuity. The quality of the proposed engagement team is the clearest evidence of our commitment to serve you.

INDUSTRY EXPERTISE | PROACTIVE SERVICE | PROVEN RESULTS SINCE 1918
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Responsiveness and Large Firm Resources with Small Firm Sensitivity: We pride ourselves in responding to the needs of our clients; not only the ability to meet deadlines, but also to respond to other requests. Our ability to be responsive is enhanced by the open communications and good working relationship we have with our clients. Our resources provide for the flexibility to meet your needs and to perform our services in an efficient and effective manner.
Information Technology Services: We are proud to be one of the few firms in the Southeast to utilize
Artificial Intelligence tools as part of our audit process. We also use a web-based file transfer software called Suralink. These tools provide for a more effective and efficient audit. We also have resources to address the evolving cybersecurity threats to your government by having Certified Information Systems Auditors ("CISA") on staff and who are certified by the American Institute of CPAs ("AICPA") to provide cybersecurity advisory services and the newly created cybersecurity assessment.
Education: Presently, Mauldin & Jenkins clients have the opportunity to register and receive a minimum of
sixteen hours of complimentary continuing education on an annual basis. We take our experience in serving governments, and choose timely and relevant topics to provide ongoing education to our clients. We believe education and training to be a key element of serving our governmental clientele. These classes are taught by Mauldin & Jenkins professionals, who also spend time each year teaching at various National and State Governmental Conferences.
Nationally Recognized: Mauldin & Jenkins is consistently ranked in the Top 100 by various publications as
one of the largest certified public accounting firms in the country. We are a regional firm, but the Firm's influence is shared nationally. Our partners have volunteered to serve: as the American Institute of CPA's (AICPA's) sole representative to Government Accounting Standards Advisory Council (GASAC); the 2015 Chairman of the Board of the AICPA; and a board member of the International Federation of Accountants (IFAC) in 2016. In January 2020, our own Joel Black accepted the opportunity to serve as the Chairman of
the Governmental Accounting Standards Board (GASB). Mauldin & Jenkins is a leader nationally.

We realize the difficulty in selecting an audit firm. By selecting Mauldin & Jenkins, you will be provided excellent client service and operational best practices stemming from our service to hundreds of governmental entities. We understand the work requested and are committed to meeting your needs. Thank you very much for considering our Firm and allowing us to present our proposal. This proposal represents a firm and irrevocable offer for 90 days from the date of the proposal and we agree to be bound by the requirements of the District's request and our response. As a partner of Mauldin & Jenkins, Wade Sansbury is authorized to bind and make representations for the Firm. He will be the ultimate party responsible for the quality of the report and working papers. Wade and Daniel are both out of our Bradenton, Florida office.

Sincerely,

MAULDIN & JENKINS, LLC

Daniel R. Anderson, CPA, Partner	Wade P. Sansbury, CPA, Partner
danderson@mjcpa.com	wsansbury@mjcpa.com
1401 Manatee Avenue West, Suite 1200	1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205	 Bradenton, Florida 34205
941-741-2213 (direct)	Fed ID: 58-0692043
941-741-2255 (direct)
941-747-6035 (fax)

INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918
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Executive Summary
With extensive partner involvement and a team of dedicated governmental specialists, Mauldin & Jenkins will provide the District with the service and insight needed to achieve your goals.
Our Understanding of the District’s Requirements/Needs
The District desires our Firm to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles. Our audit will be conducted in accordance with auditing standards and procedures recommended by the American Institute of Certified Public Accountants, the standards for financial audits as set forth in the U.S. General Accounting Office’s Government Auditing Standards, and the provisions of the U.S. Office of Management and Budget Uniform Guidance (formerly Circular A-133), the Florida Single Audit Act, and the Rules of the State of Florida Auditor General as amended. We will provide the following as required by the District, as applicable:
An independent auditor’s report on the fair presentation of the District’s basic financial statements in conformity with generally accepted accounting principles.
An independent auditor’s 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. Which will include any reportable conditions.
An independent auditor’s report on compliance for each major program and on internal control over compliance required by OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Chapter 10.550, Rules of the Auditor General of the State of Florida, if applicable. These reports will include any reportable conditions or instances of noncompliance.
A management letter that outlines any constructive suggestions for improvement to management.
An independent accountant’s report on our examination of the District’s compliance with Section 218.415, Florida Statutes, with respect to the District’s investment of public funds.
Support and assistance in the implementation of any new changes in regulations by the GASB, GAO or the Auditor General.
Submission of the District’s Annual Financial Report to the Federal Single Audit Clearinghouse in a timely manner, if applicable.
Any additional auditing services or agreed upon procedures required by the District. These services/procedures will be performed only upon approval of a written agreement between the District and Mauldin & Jenkins, LLC.

To effectively address these issues and meet your key short- and long-term objectives, the District needs dependable, objective information. Therefore, as shown in Figure 1, you are seeking a proven, local firm to:

With one of the largest governmental audit practices in the Southeast, our team will ensure efficiency, minimal disruptions, and substantial insight for the District’s management and Board of Directors.

Not Only

	Perform an annual audit and report on the financial statements of the District
	Perform an annual compliance audit for the District including the performance of state and federal Single Audits

But Also

	Candidly communicate with management regarding results and industry and regulatory updates, allowing for greater efficiency and better decision making
	Actively involve senior team members in all phases of the engagement, ensuring reliable, responsive service and quick issue resolution
	Provide value-added recommendations to strengthen the District’s operations and internal controls

Figure 1. Our Understanding of the District’s True Service Needs

An Efficient, Value-Added Approach to Achieving Your Objectives
Our approach will be rooted in continuous communication with the District’s management and Audit Committee. From day one, our team will take the time to understand your issues and keep you abreast of changing financial demands.
This knowledge will allow us to maximize efficiency, minimize disruptions, and tailor our approach to your operations. Further, partners Wade Sansbury and Daniel Anderson will personally oversee each engagement step, ensuring dependable service and guidance.

Ultimately, our team will deliver reliable, insightful information, as well as valuable recommendations to improve the District’s controls and strengthen your operations.

Why Mauldin & Jenkins Is Best Suited to Serve the District

Mauldin & Jenkins Differentiator	Benefit to the University Park Recreation
District	
Maximizing Efficiency with Deep Governmental Experience	
In addition to serving more than 740 governmental entities throughout the Southeast, from small special Districts to large entities with over $4.5 billion in assets, our professionals serve in leadership and instructor roles for various state governmental associations, governmental schools, and industry organizations including the AICPA.	Our team’s depth of governmental expertise, combined with their professional and industry involvement, gives them up-to-date knowledge of the trends, regulations, and standards affecting the District—allowing them to quickly address technical and operational issues.	
Strengthening Operations with Frequent, Value-Added Communication	
Our team members and Firm publications, such as our quarterly newsletter and free continuing professional education classes, will provide the District with regular updates of and guidance on regulatory, industry, and accounting developments.	Instead of just resolving your financial statement and grant compliance issues, our governmental specialists will also help prevent them—empowering the District with the knowledge and best practices to strengthen your operations.	
Ensuring Dependability with Continuity and Active Leader Involvement	
Our team will feature ongoing partner involvement throughout every audit phase—including fieldwork—as well as a dedication to staff continuity. And with an annual turnover rate well below the industry average, we can deliver.	With dependable oversight and a long- term commitment to team staffing, the District will enjoy reliable, responsive, and time-saving service from professionals with a deep understanding of your structure and challenges.	
Fulfilling Long-Term Service Needs with a Depth of Firm Resources	
In addition to being one of the oldest and largest regional accounting firms in the Southeast, Mauldin & Jenkins has a 100+ year track record of providing high-quality service to governmental entities across the Southeast.	With 180 governmental specialists and more than 550 professionals across several specialties, we have the resources, capability, and expertise to meet your long-term service needs as the District grows and changes.	

As shown in Figure 2, our team’s expertise, dedication, and proactive approach are ideally suited to serve the District.

Our team’s depth of governmental experience, training, and industry involvement will yield valuable intelligence, allowing the District to leverage best practices and advance operational performance.

Qualifications and Experience
Firm Qualifications and Experience
Mauldin & Jenkins was formed in 1918 and has been actively engaged in governmental auditing since its inception. We have been operating in Florida since 2011. Mauldin & Jenkins is considered to be one of the Southeast’s largest locally owned providers of audit and accounting services and one of the largest certified public accounting firms in the country. Mauldin & Jenkins serves clients throughout the southeastern United States. Mauldin & Jenkins is considered to be a large regional firm.

Mauldin and Jenkins has offices located in Bradenton and Sarasota, Florida; Atlanta, Macon, Sandy Springs, Albany and Savannah, Georgia; Chattanooga, Tennessee; Raleigh, North Carolina; Columbia and Greenville, South Carolina; Athens, Huntsville, Florence, and Birmingham, Alabama. We have a practice structure with the scale to serve governmental clients well due to the efficient allocation of resources in our geographic area.

A Century of Service
Mauldin & Jenkins’ commitment to government began when our Firm was established in 1918. Since then, we have viewed service to governments as significant to the overall success of the Firm. Today, the governmental sector is an industry that has been specifically identified for our continued growth in professional services. Accordingly, all professionals, from entry-level accountants to partners (who select the governmental sector as their focus), are trained to understand the issues and meet the needs of state and local governmental entities.
As noted previously, Mauldin & Jenkins employs 45 partners, directors and managers who dedicate 100% of their time serving governmental clients. We also have numerous additional professionals with current experience in providing services to governmental entities – many of whom spend their time exclusively on governmental clients. Mauldin & Jenkins’ dedicated professionals can bring a comprehensive understanding of the issues that face government entities as well as “bench strength” at all levels, allowing us to respond swiftly and effectively to your evolving needs.
The goal of our governmental practice is to help governments improve their financial processes and strategies so that they can in turn, achieve their goal of improving the lives of their citizens. This shared commitment to the goals of our clients has resulted in a significant government clientele. As noted in our Transmittal Letter, we currently serve over 740 governments in the Southeast.

Location of the Office from Which the Work is to be Performed
The Bradenton office will be the office providing services to the District and employs 20 professionals with current experience in providing services to governmental entities and who will meet the continuing professional education requirements set forth in the U.S. General Accounting Office Government Auditing Standards. In addition to specializing in assurance and consulting services for local governments, the Bradenton office also provides assurance and consulting services for nonprofit and financial institution organizations, as well as tax and advisory services for individuals and business.

Independence
We hereby affirm that Mauldin & Jenkins, LLC is independent with respect to the District. We meet the independence standards of Generally Accepted Auditing Standards issued by the Comptroller General of the U.S. and the U.S. Government Accountability Office’s Government Auditing Standards. We are also independent with respect to the District within the meaning of Rule 101 of the Code of Professional Ethics of the American Institute of Certified Public Accountants and the applicable published rules and interpretation thereunder.

We conduct our audits objectively and will report findings, opinions, and conclusions objectively. As noted above, we are free from personal and external impairments to independence, are organizationally independent, and will maintain an independent attitude and appearance so that opinions, conclusions, judgments, and recommendations are impartial and will be viewed as impartial by knowledgeable parties. There are no situations that might lead others to question our independence. We have not had a professional relationship with the District of any kind over the past five years. We also agree to give written notice to the District in the event we do enter into any professional relationship during the period of this agreement.

License to Practice in the State of Florida
Mauldin & Jenkins is licensed to practice public accounting within the State of Florida. Our Firm’s Florida license number is AD0007585. Additionally, all assigned key professional staff are properly licensed and registered to practice public accounting within the State of Florida. We have included a copy of the Firm’s state licensure below which we have had since the mid-1980s. All other individual licenses are available upon request and can be independently verified at www.myfloridalicense.com.

Quality Control Review (Peer Review)
In the mid-70s, the Private Companies Practice Section (PCPS) was founded by the American Institute of CPAs (AICPA) to establish a voluntary quality assurance program for CPA firms. There are requirements for membership in the section, which include mandatory continuing education for each member of the professional staff and a key element is a tri-annual independent review of a firm’s quality control system in its practice of public accounting. Mauldin & Jenkins has been a member of the section from its inception. The peer review aspect has evolved from being voluntary to mandatory and Mauldin & Jenkins is in full compliance with the requirements of having a tri-annual review. In the peer reviewer’s latest report dated December 29, 2023, our reviewing firm gave a rating of “pass” which is the highest form of assurance a reviewing firm can render on the system of quality control for our accounting and audit practice.

A copy of the most recent report on external quality control review is provided on the following pages. The quality control review included a review of specific government engagements. No letter of comment was received as a result of this review. We are quite proud to be one of the few Southeast based firms to have undergone this review and to have received such an excellent opinion from a large reputable national firm. Our public company practice is also reviewed in accordance with CAQ requirements as administered through the Public Company Oversight Board (PCAOB). Also note, that as part of our quality control system, we perform internal peer reviews by office to ensure compliance with these standards during the two-year break period between external peer reviews. Wade Sansbury, Daniel Anderson, Adam Fraley and Trey Scott have all participated in this process. Additionally, we perform peer reviews for other firms across the country. As such, we have extensive knowledge and experience in this area which helps our Firm maintain sound quality control over our engagements.

No Litigation, Federal/State Desk Reviews or Disciplinary Action
Mauldin & Jenkins has had no cases brought forth against the Firm over the past three years in which our Firm was a named party. Additionally, Mauldin & Jenkins has not had a federal or state desk review or field review of its audits during the past three years. Mauldin & Jenkins has not had any disciplinary actions taken (nor are any pending) against the Firm during the past three years with any state or federal regulatory bodies or professional organizations. We have a long-standing history of providing excellent services to our clients and have had no prior record of substandard audit work.
As noted above, there is no pending litigation against our Firm that may be of relevance to the fulfillment of a contract between Mauldin & Jenkins and the District. Additionally, we note no problems that may affect our ability to complete the project as defined in the District’s request for proposal.
Experience in the Hospitality Industry
Our Bradenton office has extensive experience serving travel, tourism, recreation and hospitality clients across the state. Listed below are all organizations for which our office has performed attest work in the last three years:
Bayshore Gardens Park & Recreation District
Bradenton Area Economic Development Corporation
Bradenton Yacht Club, Inc.
Florida West Coast Symphony, Inc. d/b/a Sarasota Orchestra
Hendry County Recreation Board
Isla Del Sol Yacht & Country Club, Inc.
Key Royale Club, Inc.
Manatee River Fair Association
Nathan Benderson Park Foundation, Inc.
Palm Aire Country Club at Sarasota, Inc.
Sarasota Opera Association, Inc.
Shy Wolf Sanctuary Education and Experience Center, Inc.
Economic Development Corporation of Sarasota County
Sarasota Ballet of Florida, Inc.
Trailer Estates Park & Recreation District

Proposed Contract Team
In order to provide the highest quality service in the most cost-efficient manner, Mauldin & Jenkins has formed a client service team which will function as a cohesive unit and would represent a superb assortment of talent and experience for the audit of the District. As noted previously, the Firm has over 500 professionals within the Firm and approximately 50 individuals in our Bradenton office location. All of which are available to serve the District during the course of this engagement. The proposed audit unit would be assembled as follows:

Team Member Name	Engagement Performance Roll	Years of Experience	
Wade Sansbury, CPA	Engagement Lead Partner	28	
Adam Fraley, CPA	Engagement Quality Assurance Partner	27	
Daniel Anderson, CPA	Engagement Fieldwork Partner	17	
Jameson Miller	IT Consultant	14	
The above team dedicated to audit the District will include (at a minimum): two partners, one manager, one senior, and at least one staff professional and will be fully staffed from our Bradenton, Florida office location. The partner in-charge of fieldwork and staff professionals will be substantially on-site full-time throughout the conduct of their role in the audit. Other governmental audit professionals will be available to assist throughout the fieldwork and the preparation of the financial reports. The engagement lead partner will correspond with District management on financial reporting, audit and related issues on an ongoing basis, and this individual will also be dedicated to serve the District throughout fieldwork, reporting and conclusion in all respective fiscal years. Mauldin & Jenkins has the depth of resources which allows us to provide you with significant resources of knowledgeable professionals to meet your deadlines.

Individual Resumes of Key Personnel
Please see the following pages for information on key individuals who are slated to serve and who are available to serve the District during the audit process.

Wade Sansbury, CPA
Partner	941-741-2255
Bradenton, Florida	wsansbury@mjcpa.com

Wade Sansbury is a partner and a Certified Public Accountant with Mauldin & Jenkins. He is registered and licensed to practice in Florida and Georgia. Wade is a partner who works exclusively in the governmental sector of the Firm’s audit practice. Wade has over 25 years of experience serving governmental clients, all with Mauldin & Jenkins, similar in nature to the District. His experience has included serving cities, counties, schools and special districts. His experience also includes serving entities with significant utility operations (including water and sewer, gas, refuse, and electric services). Wade will have the overall engagement responsibility for the District engagement including planning, developing the
overall audit approach, supervision of staff, and will be a main contact point for the District. As the auditor in- charge of the overall audit of the District, Wade meets the educational requirements under Government Auditing Standards and Florida Statutes. Wade’s Florida license number is AC45811 and is currently active through December 31, 2027.

Technical Experience
During his career, Wade has served numerous governmental clients on behalf of the Firm. The following is a partial listing of governmental clients served by Wade in the capacity of engagement partner in-charge or quality
assurance review partner:			
Cities	24) Milledgeville	47) Clayton County	
1)  Albany	25) Morrow	48) Bibb County	
2)  Apopka	26) Milton	49) Dougherty County	
3)  Arcadia	27) Monrow	50) Monroe County	
4)  Beaufort	28) Naples	51) Forsyth County	
5)  Callaway	29) North Port	52) Walton County	
6)  Cape Coral	30) Palmetto	53) Hernando County, FL	
7)  Clewiston	31) Pensacola	54) Union County, FL	
8)  Conyers	32) Pinecrest	Other Governmental Units	
9)  Cooper City	33) Plant City	55) Bayshore Gardens Park &	
10) Cordele	34) Roswell	Recreation District	
11) Covington	35) Sandy Springs	56) Trailer Estates Park &	
12) Crystal River	36) Social Circle	Recreation District	
13) Decatur	37) St. Augustine	57) Tampa Bay Water	
14) Destin	38) Tarpon Springs	58) Hardee Co. Industrial	
15) Fernandina Beach	39) Tequesta	Development Authority	
16) Fort Myers Beach	40) Union City	59) Ocean Highway and Port	
17) Griffin	Counties	Authority	
18) Haines City	41) Liberty County	60) South Florida Regional	
19) Hallandale Beach	42) Lumpkin County	Transportation Authority	
20) Islamorada	43) Henry County	61) Lakeland Area Mass Transit	
21) Lake Placid	44) Taylor County	62) Captiva Erosion Prevention	
22) Longboat Key	45) Rockdale County	District	
23) Marco Island	46) Sumter County		

Professional Associations and Education
Bachelor of Business Administration in Accounting from Valdosta State University in 1995
Certified Public Accountant licensed by the States of Florida and Georgia
Member of the American Institute of Certified Public Accountants (AICPA)
Member of the Florida Institute of Certified Public Accountants (FICPA)
Member of the Government Finance Officers Association (GFOA)
Member of the Florida Government Finance Officers Association (FGFOA)

Wade is currently serving as the Firm’s Bradenton and Sarasota offices managing partner and is the Firm’s lead governmental partner in the State of Florida. He is also a past member of the Firm’s seven-member Executive Committee, which governs the actions and directions of the Firm. Wade also currently serves on the Bradenton Area EDC Investor Relations Committee and does volunteer work with the Boy Scouts. Wade is also on the Firms Technology Committee which helps to oversee the Firm’s usage of technology and the application of that technology in the audit practices. Note that Wade has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program (this includes those clients who have successfully received the certificate on a first-time submission). Wade also has extensive experience with multiple client computer systems and software and is a leader in the Firm for auditing such areas.

Audit Training
Wade annually exceeds the professional standards requirements requiring 80 hours of CPE every two-year period and GAGAS standards requiring at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. He attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, the FGFOA conference, AICPA sponsored courses, and various other courses. Wade has additionally volunteered as instructor for various FGFOA Chapter training courses across the state. Listed below are just some of the training courses Wade has attended over the last few years:
	2025 M&J Governmental Conference – 10 credit hours
	2025 Becker Ethics: Protecting the Integrity of Florida CPAs – 4 credit hours
	2025 Becker Ethics: Protecting the Integrity of Georgia CPAs – 1 credit hour
	2024 M&J Governmental Conference – 14 credit hours
	2024 AICPA Governmental and Not-For-Profit Conference – 11 credit hours
	2024 CCH Axcess Engagement Pro and Knowledge Coach Training – 12 credit hours
	2023 AICPA Single Audit Quality Update – 2.5 credit hours
	2023 AICPA Performance Audits Under Yellow Book – 4 credit hours
	2023 AICPA Audits of State and Local Governments Update – 17 credit hours
	2023 M&J Governmental Conference – Participant and Instructor – 16 credit hours

Adam Fraley, CPA
Partner	770-955-8600
Atlanta, Georgia	afraley@mjcpa.com
Adam Fraley is a partner and a Certified Public Accountant with Mauldin & Jenkins specializing in serving local and state governmental entities. He has over 25 years of experience, all with Mauldin & Jenkins, and is responsible for the Firm-wide governmental practice division of Mauldin & Jenkins serving governmental clients throughout the Southeast. Adam is also the partner in charge of the Atlanta offices and a member of the Firm’s Executive Committee, which governs the actions and direction of the Firm. Adam would serve the District as the quality assurance partner.
Adam currently serves on the Firm’s Assurance (A&A) Committee, leading the establishment of audit policies of the Firm and answering technical questions for the Firm’s governmental partner group as well as other partners. He is also the Firm’s Designated Audit Quality Partner (DAQP) for the AICPA’s Government Audit Quality Center. He has served as Chairman on the Firm’s Partner Advisory Board and Leadership and Career Development Committee, helping provide policy and procedural recommendations to establish and monitor a leadership, educational, and mentoring programs for the development of the Firm’s human resources.
Note that Adam has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program (this includes those clients who have successfully received the certificate on a first-time submission).
Technical Experience
Adam serves both large and small governmental units and is involved in serving over 80 such governmental entities covering a wide range of cities, counties and special districts. A detailed listing of these clients served is available upon request.
Professional Associations and Education
Bachelor of Business Administration in Accounting from Georgia College & State University in 1997
Certified Public Accountant licensed by the State of Georgia
Member of the American Institute of Certified Public Accountants (AICPA)
Member of the Government Finance Officers Association (GFOA)
Adam has been a featured speaker at various governmental conferences and workshops, free CPE provided to our clients, and several internal and external conferences. Adam coordinates the annual Mauldin & Jenkins Governmental Industry Training Conference each year, which provides advanced training to experienced governmental auditors of the Firm. In his role as Chairman of the Firm’s Leadership and Career Development Committee (LCDC), he also participates in providing annual instruction at the Mauldin & Jenkins LEAP conference, which introduces younger people to the various practice areas of the Firm, including the governmental practice.

Audit Training
Adam annually exceeds the minimum training requirements and standards. He has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program.

Daniel Anderson, CPA
Partner	941-741-2213
Bradenton, Florida	danderson@mjcpa.com
Daniel Anderson is a partner and a Certified Public Accountant with Mauldin & Jenkins. He is registered and licensed to practice in the State of Florida. Daniel works exclusively in the governmental sector of the Firm’s audit practice. Daniel has 16 years of experience, 11 years with Mauldin & Jenkins, serving governmental clients including audit services for cities, counties, school districts, and special districts. Daniel has significant experience with his client’s computer systems. This includes specific experience with remote auditing via web access to client information. Daniel will serve as the District’s engagement senior- manager assisting in developing the overall audit approach, supervision of staff,
and will be a main contact point for the District. Daniel’s Florida license number is AC42735 and is currently active through December 31, 2027.
Technical Experience
During his career, Daniel has served numerous governmental clients on behalf of the Firm including three recreation districts. A condensed listing of governmental audit clients served by Daniel as manager is listed below:

Cities	9)  Marco Island	17) Hardee Co. Industrial	
1)  Apopka	10) Naples	Development Authority	
2)  Clewiston	11) Palmetto	18) Trailer Estates Park &	
3)  Crystal River	12) Plant City	Recreation District	
4)  Fernandina Beach (Including the	13) Tarpon Springs	19) Bayshore Gardens Park &	
Fernandina Beach Municipal	14) Tequesta	Recreation District	
Airport)	15) Wildwood	20) Lakeland Area Mass Transit	
5)  Hallandale Beach	Other Governmental Units	21) Captiva Erosion Prevention	
6)  Islamorada	16) Hendry County Recreation	District	
7)  Lake Placid	Board	22) Citrus Co. Mosquito Control	
8)  Longboat Key		23) Englewood Water District	

Professional Associations and Education
Bachelor of Science in Accounting from Florida State University in 2008
Certified Public Accountant licensed by the State of Florida
Member of the American Institute of Certified Public Accountants (AICPA)
Member of the Florida Institute of Certified Public Accountants (FICPA)
Member of the FICPA State & Local Government Committee
Member of the Florida Government Finance Officers Association (FGFOA)

Note that Daniel has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program (this includes those clients who have successfully received the certificate on a first-time submission).

Audit Training
Daniel annually exceeds the professional standards requirements requiring 80 hours of CPE every two-year period and GAGAS standards requiring at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. He attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, the FGFOA conference, AICPA sponsored courses, and various other courses. Additionally, Daniel has served as an instructor at Firm sponsored CPE events, as well as FGFOA events at the state and local level. Daniel is a graduate of the FICPA Emerging Leaders Program (2017) as well the Leadership Manatee Program (2018). Listed below are just some of the training courses Daniel has attended over the last few years:
	2025 M&J Governmental Conference – Instructor and Participant – 16 credit hours
	2025 Becker Ethics: Protecting the Integrity of Florida CPAs – 4 credit hours
	2025 Octane Conference – Instructor and Participant – 8 credit hours
	2025 FGFOA North Florida Chapter – Instructor – 2 credit hours
	2025 M&J Single Audit Training – Instructor – 16 credit hours
	2025 M&J Client CPE – 6 credit hours
	2024 M&J Governmental Conference – Participant and Instructor – 16 credit hours
	2024 M&J Single Audit Training – Instructor – 16 credit hours
	2024 M&J Client CPE – Instructor – 2 credit hours
	2024 Lorman Webinar – GASB 51 – Instructor – 1 credit hour
	2024 Octane Conference – Instructor and Participant – 8 credit hours
	2023 M&J Governmental Conference – Participant and Instructor – 16 credit hours
	2023 FICPA Ethics: Protecting the Integrity of Florida CPAs – 4 credit hours
	2023 M&J Single Audit Training – Instructor – 16 credit hours
	2023 Octane Conference – Instructor – 2 credit hours
	2023 FGFOA Gulf Coast Chapter – Instructor – GASB 96 – 2 credit hours

Garrett Marlowe, CPA
Manager	941-741-2201
Bradenton, Florida	gmarlowe@mjcpa.com
Garrett is a manager and a Certified Public Accountant (2020) with Mauldin & Jenkins specializing in serving local and state governmental entities. He is registered and licensed to practice in the State of Florida. Garrett has five years of experience, all with Mauldin & Jenkins. His experience with the Firm covers a variety of state and local governmental organizations in Florida. He spends 100% of his time serving local governments emphasizing cities and special districts. Garrett will be the manager for the District audit responsible for the day to day audit procedures on-site with the District. Garrett’s Florida license number is AC55019 and is currently active through December 31, 2026.

Technical Experience
Garrett has experience assisting in the preparation of governmental financial statements as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. During his career, Garrett has served numerous governmental clients on behalf of the Firm. A condensed listing of governmental audit clients served by Garrett is listed below:

Cities	11) Wildwood	17) Ocean Highway and Port	
1)  Apopka	Other Governmental Units	Authority	
2)  Clewiston	12) Tampa Bay Water	18) Manatee School of Arts and	
3)  Crystal River	13) South Florida Regional	Sciences	
4)  Hallandale Beach	Transportation Authority	19) Trailer Estates Park &	
5)  Islamorada	14) Captiva Erosion Prevention	Recreation District	
6)  LaBelle	District	20) Hendry County Recreation	
7)  Lake Placid	15) Emerald Coast Utilities	Board	
8)  Longboat Key	Authority	21) Sky Academy Englewood	
9)  Plant City	16) Amelia Island Convention &	22) Sky Academy Venice	
10) Tarpon Springs	Visitor’s Bureau		

Professional Associations and Education
Bachelor of Science in Accounting from the University of Central Florida in 2016
Masters of Science in Accounting from the University of Central Florida in 2017
Certified Public Accountant licensed by the State of Florida
Member of the American Institute of Certified Public Accountants (AICPA)
Member of the Florida Institute of Certified Public Accountants (FICPA)
Audit Training
	2025 M&J Single Audit Training – Instructor – 16 credit hours
	2025 M&J ACFR Training – Instructor – 14 credit hours
	2025 M&J Governmental Conference – Participant – 14 credit hours
	2024 M&J Governmental Conference – Participant and Instructor – 16 credit hours
	2024 M&J ACFR Training – Instructor – 12.5 credit hours
	2024 Becker: Ethics and Professional Conduct for CPAs in Florida – 4 credit hours
	2024 Becker: Yellow Book and Single Audit Update 2024 – 2.5 credit hours
	2024 Thomson Reuters: Leadership II – 24 credit hours
	2023 Thomson Reuters: Leadership I – 24 credit hours
	2023 M&J Governmental Conference – Participant – 16 credit hours

Other Key Individuals Available to Serve the District
It should be noted that we have additional managers and seniors who spend the majority of their time on governmental audits, and they are available on an as needed basis. These individuals could be utilized on the District’s audit as needed to ensure timely completion and delivery of services. All staff assigned to the engagement meet the continuing education requirements of Government Auditing Standards issued by the Comptroller General of the United States. On the following pages is information on several additional key individuals who are available to serve the District during the audit process.

Trey Scott, CPA
Partner	tscott@mjcpa.com
Trey Scott is a partner and a Certified Public Accountant (2010) with Mauldin & Jenkins specializing in serving local and state governmental entities. He is registered and licensed to practice in the States of Florida and Georgia. Trey has approximately 18 years of experience, all with Mauldin & Jenkins. His experience with the Firm covers a variety of state and local governmental organizations in Florida, Georgia, and South Carolina. He spends 100% of his time serving local governments emphasizing cities, counties and special purpose entities and authorities. Trey will be an additional resource in developing the overall audit approach and supervision of staff. Trey has significant experience with various client EDP systems. Trey’s Florida license number is AC50327 and is currently active through December 31, 2027.
Technical Experience
During his career, Trey has served numerous governmental clients on behalf of the Firm. This includes 12 municipalities, 7 counties, 4 state entities, and 11 special purpose entities. Included in the municipalities served by Trey in the past as engagement director (senior manager) are the City of Pensacola, the City of Cooper City, the City of Hallandale Beach, the City of Augusta, and the City of Charleston.
Additionally, Trey has significant experience with federal and state grant programs. He is one of the main review persons for the Bradenton office for Single Audit procedures. He attends significant Single Audit training each year and is responsible for teaching at Mauldin & Jenkins in-house staff training annually as well as various FGFOA events.
Professional Associations and Education
Bachelor of Arts Majoring in Business Administration from Austin College
Master of Public Accountancy from the University of West Georgia
Certified Public Accountant licensed by the State of Florida
Member of the American Institute of Certified Public Accountants (AICPA)
Member of the Florida Institute of Certified Public Accountants (FICPA)
Member of the Florida Government Finance Officers Association (FGFOA)
Audit Training
	2025 M&J Governmental Conference – Various Participant/Instructor
	2025 Becker Ethics: Protecting the Integrity of Florida CPAs – 4 credit hours
	2025 Becker Ethics: Protecting the Integrity of Georgia CPAs – 1 credit hour
	2025 Octane Conference – GASB Update – Instructor
	2025 M&J Quarterly Client CPE – Instructor
	2025 FGFOA North Florida Chapter – Instructor – 2 credit hours
	2024 M&J Governmental Conference – Various Participant/Instructor
	2024 GFOA South Carolina Conference – Financial Statement Report Card – Instructor
	2024 Octane Conference – Revenue Recognition – Instructor
	2023 M&J Governmental Conference – Various Participant/Instructor
	2023 GFOA South Carolina Conference – GASB Update – Instructor
	2023 Ethics for CPAs in Florida
	2023 Carl Vinson Institute of Local Government ACFR class – Instructor
	2023 M&J Quarterly Client CPE – Instructor

Other Staff Resources (Technology Services and Fraud Examinations)
We have individuals with extensive experience and certifications relative to Information Systems Technology as well as Fraud Examinations. The following individuals are available to be of service to the District should the need arise:
Jameson A. Miller, CPA, CISA, CISSP
Partner, Information Technology and Audit Services
Jameson Miller is a partner and has been with Mauldin and Jenkins since graduation from the University of Tennessee at Chattanooga. He currently leads the Firm’s Information Systems and Cybersecurity practice. For over 12 years, Jameson has provided audit services to public and private entities throughout the Southeast. Jameson’s experience includes audits of general controls, application controls, technical audits and security assessments for information systems.

Jameson has extensive experience with Sarbanes Oxley, SSAE18 System and Organization Controls (SOC) Audits, National Automated Clearinghouse Association (Nacha) Compliance with Appendix Eight of the Nacha Operating Rules and Guidelines, and Gramm-Leach-Bliley Act (GLBA) compliance program implementation, testing and reporting. His technical expertise includes performing vulnerability assessments and penetration testing of information systems using both technical and social engineering techniques. Further, Jameson has:
Maintained current and relevant information technology and financial accounting continuing professional education credits (CPE);
Obtained the American Institute of Certified Public Accountants’ (AICPA) “Cybersecurity Advisory Services” and “Blockchain for Accounting and Finance” Certificates;
Presented a 2018 CPE webinar for the Georgia Governmental Financial Officers Association (GGFOA) members entitled, “Cybersecurity Trends and the AICPA’s Cybersecurity Risk Management Program;”
Presented a 2018 CPE breakout session entitled, “What is Blockchain and Why Should I Care?” for the GGFOA’s Annual Conference; and
Presenting an upcoming session for the Georgia Society of CPAs Non-profit conference, “Technologies Transforming Accounting.”
Jameson is a member of the AICPA, the Tennessee Society of Certified Public Accountants (TSCPA), and ISACA (formerly the Information Systems Audit and Control Association). In addition, Jameson is an avid outdoor enthusiast and enjoys volunteering as secretary and treasurer of the Board of Directors of the Cumberland Trails Conference, a 501(c)3 non-profit organization. Jameson is a licensed Certified Public Accountant (2010) with the State of Tennessee, a Certified Information Systems Auditor (2018) through ISACA, and a Certified Information Systems Security Professional (2019) granted by the International Information System Security Certification Consortium. Jameson is currently participating in a 40-hour “Penetration Testing with Kali” continuing education self-study course offered through Offensive Security, the creators of the Kali Linux Penetration Testing operating system. Afterwards, he plans to sit for the Offensive Security Certified Professional (OSCP) 24-hour certification examination.

Considering the fact that Jameson only provides non-traditional consulting-type services to governmental entities, and he does not (and will not) provide audit and accounting services under the guidance of the Yellow Book educational standards, no such continuing education is required or provided under this proposal.

Other Resources for Non-Audit Services (Advisory Services, Information Technology Services and Fraud Examinations)
David Roberts
Partner, Governmental Advisory Services
David Roberts is a widely respected leader in providing consulting and advisory services to public-sector organizations at the federal, state, and local level. David has approximately 20 years at KPMG, one of the “Big 4” international accounting firms, and brings an exceptional understanding of governmental clients’ challenges as well as innovative solutions that fit their unique operating and service delivery environment. David now leads our Government Advisory practice, where he will continue to focus on helping governments and individual agencies fulfill and exceed their financial, operational, and regulatory obligations to the public.
David has provided a wide array of advisory services in his career. In the past three years alone, David has performed and supervised approximately 70,000 hours of advisory services which are summarized by type of entity and respective services as follows:
Cities and Counties:	Respective Services Provided:
Austin, Texas	Zero Based Budgeting Assessment and Strategic Design
Charlotte County, Florida	Strategic Planning Assistance, and Utilities Dept. Assessments
DeKalb County, Georgia	Water/Sewer Utility Billing Assessment
Fort Lauderdale, Florida	Water/Sewer Utility Billing Assessment
New Orleans, Louisiana	Zero Based Budgeting Assessment and Strategic Design
Riverside County, California	Finance Function Assessment
Savannah, Georgia	Water/Sewer Utility Billing Assessment
School Districts:
Chicago Public Schools	Service Delivery Model Assessment
DeKalb County (GA) Schools	Human Resources Assessment
Human Resources Recommendation Implementation
Federal and State Government Entities:
District of Columbia Employment Services Dept.	Workforce Innovation and Opportunity Act (WIOA) Grant
Assistance
Florida Department of Management Services	Quality Assurance/Independent Verification and Validation
Over SAP Implementation
Florida Turnpike Enterprise	 Back-Office Project Management Office (PMO) Georgia Department of Administrative Services	Human Resources Function Market Scan Georgia Department of Community Health	 Finance Function Review
Georgia Department of Economic Development	Workforce Innovation and Opportunity Act (WIOA) Grant
Assistance
Georgia Department of Labor	 Back-Office Assessment and Project Mgmt. Office Support Georgia State Road and Tollway Authority	Agency Merger Assessment
Cost Allocation Assistance Strategic Planning Assistance
Kentucky Transportation Cabinet	Revenue Control Manager
Puerto Rico Dept. of the Treasury	 Finance Project Management Office Texas Department of Transportation	 Back-Office SAP Implementation Support Virginia Department of Transportation	Workforce Strategy Assessment
Special Purpose Entities:
Atlanta Housing Authority	Human Resources Assessment and Optimization
Florida Healthy Kids (NFP)	Vendor Selection Assistance
University of Texas at San Antonio	Payroll Assessment and Optimization

From management consulting and identifying new opportunities, to increasing stakeholder satisfaction and implementing transformational strategies, David and our government advisory team deliver insights and techniques that help government clients leverage public resources efficiently while achieving overarching goals. Our government advisory practice brings to market a team that has direct experience as government employees, change agents, and transformation consultants to help tackle the industry’s toughest issues.
Brandon R. Smith, CPA, CCSFP, CHQP Partner, Advisory Services
Information Technology and Cybersecurity
Brandon Smith joined Mauldin & Jenkins in 2008 after studying Accounting and Information Systems at Georgia Southern University. He works with organizations throughout the Southeast to help deliver a blend of capacity building and advisory services.

His experience includes evaluating cybersecurity, internal control, and risk management policies and practices. He helps organizations review posture and identify prioritized, flexible, repeatable, performance-based, and cost-effective approaches to improve measures and controls.
Expertise includes NIST Cybersecurity Framework, HITRIST Common Security Framework, System and Organization Controls (SOC) Reporting, COSO Internal Control-Integrated Framework, and Uniform Guidance. Services range from reviewing existing policies and practices and providing targeted recommendations in line with proven frameworks, to helping facilitate technical assessments.

Brandon serves on a national Alliance Innovation Committee that represents more than 80 firms nationally, he serves on the AICPA’s Stakeholder Advisory Group for its Dynamic Audit Solution currently in development, and he is the chair of M&J’s NExT Committee for Innovation. Brandon is enthusiastic about transformative technologies and the impact they have on our clients and our profession, including Data Analytics, Machine Learning, Artificial Intelligence, Robotic Process Automation, and Blockchain. Additional services provided by Brandon and his team include:

Internal Controls Assessments
IT/Cybersecurity Framework Assessments
GLBA Compliance – Information Security
Vulnerability Assessments
Internal and External Penetration Testing
Social Engineering Campaigns
Cybersecurity Awareness Training
Brandon is a regular speaker for the Georgia Society of CPAs and he serves as a volunteer faculty member for Nonprofit University’s certificate programs. He is a member of ISACA, AICPA, GSCPA, Georgia Planned Giving Council, Georgia Center for Nonprofits, Technology Association of Georgia, and HITRUST.

David Jahosky
Partner, Governmental Advisory Services

David Jahosky is a partner and the Governmental Advisory Services Practice Leader for Mauldin & Jenkins. David received both his BA in 1991 and MA in 1993 in Public Administration from the University of Florida. Prior to joining Mauldin & Jenkins, David spent 14 years with KPMG as a leader in its Government Practice and serving as the lead account partner for the State of Florida. Most recently, David spent six years at Anser Advisory Services leading its Strategy, Grants and Compliance practice that served over 75 government clients in nine states, including Florida and Georgia.

As an experienced public sector consultant, David brings extensive national experience in creating and implementing transformational strategies for improving operations, service delivery models, and stakeholder satisfaction. He possesses a deep understanding of business and relationship development, client delivery, and people development.
For more than 30 years, David has been serving public sector entities in meeting the challenges they face in serving the public good – to improve performance, achieve regulatory or standards compliance, and enhance accountability and reporting. David has a strong background in client service delivery and considerable project management experience. David’s current and past clients include some of the leading entities in the public sector.

David has substantial experience leading and coordinating advisory engagements across several industries, with a focus on state and local governments, higher education and not-for-profit organizations. David’s core skill sets include helping clients solve revenue enhancement, cost optimization, strategy and compliance, operational transformation, and performance management issues. He has helped clients realize their strategic vision, transform operations, improve service delivery, enhance customer service, increase revenue, and reduce costs. David has spoken at numerous industry events and conferences. As part of his responsibilities, David routinely briefed legislative bodies, executive leadership, and policymakers.

Continuing Education of Partners and Staff
All members (i.e., partners) and staff of Mauldin & Jenkins receive substantial continuing education in audit and accounting – typically over 100 hours of such study per year. As soon as a staff person becomes a key ingredient to any type of niche service such as governmental audit, accounting and consulting, specific continuing education is sought. A good example includes sending our staff with over one year of governmental audit experience to various GFOA and AICPA training for audit, accounting and financial reporting courses.

Partner and Staff Continuity
We are committed to providing continuity of our engagement team members. We recognize that this is also an important factor for the District as it limits the amount of retraining that needs to be performed each year. Our staff retention rates of approximately 87% are considered to be among the best in the profession (and much better than national firms). We are able to not only provide consistency with the partners and managers on our engagement teams, but seniors and staff as well.
Retention > 87%
This indicates that we retain 87% of our staff for a minimum of five years.
It is also our goal to minimize disruptions to your management personnel by staffing the engagement so as to provide continuity, both during and between audits. It is the Firm’s policy not to rotate key audit staff, consultants or specialists off a multi-year contracted audit engagement. Consequently, it is not anticipated that any key audit personnel will be rotated away from this annual audit. In any business, however, turnover is inevitable. When this happens, we will provide resumes of suggested replacements and any changes in key personnel would always be discussed timely with officials to their satisfaction. We fully intend on providing all significant personnel included within our proposal on the District’s engagement for the onsite fieldwork.
Required Timeframe
Mauldin & Jenkins affirms that we have the ability to complete the audit and submit the financial statements and auditor’s reports to the District in accordance with District timeframes each year. We will meet with management during the preliminary phase of the audit and outline target dates for key benchmarks in the audit process to ensure final reports are submitted in accordance with the District’s timeframe.

Additional Value-Added Services Available to the District
Governmental Attestation Services
Other attestation services beyond financial and compliance audits which Mauldin & Jenkins currently provides to our clients include:

Forensic audits		Agreed-upon procedures
Performance audits		Bond issuance services
Information systems audits		Capital asset inventory services
Cybersecurity assessments

Governmental IT Solutions
As noted above, Mauldin & Jenkins performs various IT attestation and non-attestation services. The following are three such services:

Identify

Recover

Protect

Respond

Cybersecurity Framework Engagements
With governments dealing with IT ransoms, cybersecurity is one of the top issues on the minds of nearly every government (large and small). Managing this business issue is especially challenging. A government with a highly mature cybersecurity risk management program still has a residual risk that a material cybersecurity breach could occur and not be detected in a timely manner.

Detect

Services can be provided via: (1) attestation engagements, or (2) consulting engagements. The AICPA has established standards for performing attestation engagements in this arena with the issuance of the SOC for Cybersecurity as part of its suite of System and Organization Controls (SOC) reporting. Consulting services can be provided while not compromising auditor independence.

Unpatched
Operating Systems & Apps

Insider Privilege
Misuse

Lack of Patch
Management

Weak or Default
Passwords

Unmanaged
Mobile Device

Poor Configured
& Outdated Firewalls

System Vulnerability Assessments Engagements
This is the process of defining, identifying, classifying and prioritizing vulnerabilities in computer systems, applications and networks infrastructures, and providing an assessment with necessary knowledge, awareness and risks to understand the threats to determine appropriate reactions. Using specialized tools and applications, we can access networks to scan with automated tools and interrogate every device connected to network with the objective of searching for misconfigurations, unsupported software, missing software updates and patches, etc.

Penetration Testing Engagements
This is the practice of testing a computer system to find security vulnerabilities that a hacker/attacker could exploit using automation or manual applications. The process involves gathering information about the target before the test, identifying possible entry points, attempting to break in – actually or virtually – and

Post

Infomation Gathering

Reporting

Threat

reporting back the findings. Tests come from external
or internal angles of entry. Our main objective is to identify security weaknesses. Penetration testing can also be used to: test an organization's security policy; its

Exploitation

Modeling

Vulnerability

adherence to compliance requirements; its employees’ security awareness; and, the government’s ability to identify and respond to security incidents.

Exploitation	Analysis

h

We would like to express our sincere appreciation for the quality of service provided by e staff of Mauldin & Jenkins. We would like to thank you for the level of detail and
accountability you have demonstrated on this project and the way you conduct business as a whole. Our team could not be more satisfied with your work and we look forward to continuing this relationship
Angela Jackson, City of Fairburn, Finance Director

Governmental Advisory Services
Beyond traditional audit and accounting services and IT services, we provide advisory services that are wide- ranging in nature. Our experienced government advisory team helps governments, governmental agencies and special purpose governmental organizations balance fiscal responsibility with the latest business strategies to achieve targeted and overarching objectives. Our advisory services can be summarized via the following chart:

Ensure outputs and
outcomes are producing desired results.

Performance and
Management

Ensure business
processes and service delivery are provided in a manner maximizing targeted goals.

Operational Efficiency
and Effectiveness

Allow for the
successful change from current to desired environment or outcome.

Develop and define
future visions, goals, and objectives.

Transformation

Strategy

References
As requested, please see the contact information below for three similar clients currently served by our Bradenton office. Please feel free to give them a call or anyone other client listed within our proposal.

Trailer Estates Park & Recreation District
Lee A. Morris, Park Manager
1903 69th Avenue West, Bradenton, FL 34207 941-756-7177 ext. 112
manager@trailerestates.com

Isla Del Sol Yacht & County Club
Jesse Carr, Controller
600 Sun Boulevard, St. Petersburg, FL 33715 727-906-4752
controller@idsycc.com

Palm Aire Country Club at Sarasota, Inc.
Steve Sowards
7497 W Country Club Dr N, Sarasota, FL 34243 941-355-6300
Steve.sowards@gmail.com

Audit Approach
Audit Methodology
Our audit of the financial statements will be conducted in accordance with auditing standards generally accepted in the United States of America and will conform to the standards as set forth in the following:

“Generally Accepted Auditing Standards” developed by the American Institute of Certified Public Accountants (AICPA).
Government Auditing Standards issued by the Comptroller General of the United States (also referred to as “Yellow Book”).
Audits of State and Local Governmental Units issued by the American Institute of Certified Public Accountants.
Single Audit Acts Federal and State of Florida.
The Uniform Guidance, OMB Circular A-133 and other applicable OMB Circulars.
Sections 11.45 and 218.39 of the Florida Statutes.
Regulations of the State of Florida Department of Financial Services.
Rules of the Auditor General and other Florida agencies as relevant.
Tailored Approach – For each engagement we begin with a detailed audit plan based on our detailed understanding of the District’s policies, procedures, and risk areas. We obtain this understanding through the performance of walkthroughs and internal control documentation questionnaires. We then develop audit procedures based on our engagement specific risk assessment. We use Firm manuals specifically designed for governments to develop audit programs tailored to the District which incorporate the requirements set forth above. We anticipate that these procedures will enable us to express our professional opinion that the financial statements of the District present fairly, in all material respects, the financial position and results of operations of the various opinion units in conformity with accounting principles generally accepted in the United States of America.

Proposed Segmentation of the Engagement
Our professionals, who are knowledgeable with respect to audit requirements for governmental entities, will be assigned based on their expertise with respect to each segment. Our audit procedures, related documentation and quality review will be segregated by each segment as follows based on our review of the District’s prior financial statements, budgets, request for proposal, past experience, and other information available. These procedures will be applied for the annual financial statement audits.

Segment I

Planning and Interim Procedures

Continuous Di

scussions with Client Management

Review/
Completion/ Delivery

Year-End
Procedures (Final Fieldwork)

Segment III

Segment II

Segment I: Planning and Interim Procedures
This segment includes:

Obtaining a signed engagement letter for the financial and compliance audit;
Meeting with District management to discuss the scope of the audit, timing of our work, and preparation of client schedules, and to address any concerns;
Reviewing previously issued and interim financial reports, comment letters, monitoring reports, and other supporting workpapers;
Reading minutes of District meetings;
Reviewing the District’s current year budget, as adopted and revised;
Reviewing new debt agreements, and other various documentation;
Updating our understanding of the District’s accounting policies and procedures, including the financial and other management information systems utilized by the District;
Updating our already in-depth knowledge of the District’s EDP equipment, software and systems in use;
Performing analytical reviews to determine critical areas and assess risks;
Performing a preliminary evaluation of the internal control structure at the account and assertion level;
Designing and performing applicable tests of controls related to the financial statements and internal accounts;
Making fraud inquiries and assessing the risks of material misstatement;
Obtaining a list of cash, investment, debt, and selected revenue accounts for confirmation purposes, as applicable;
Determining audit strategies for balance sheet and operating statement accounts based on audit risk;
Obtaining a preliminary Schedule of Expenditures of Federal Awards to initiate planning and internal control testing for the Single Audit;
Preparing year-end audit programs;
Meeting with appropriate District personnel to discuss the results of our preliminary audit work.

Segment II: Final Audit Fieldwork Procedures
This segment includes:
Conducting an analytical review of account balances based on closing balances;
Testing the valuation, restrictions and cut-offs of cash and investment balances, as applicable;
Testing receivable cut-offs and balances, including an analysis of subsequent receipts;
Testing cut-off and valuation of inventory;
Reviewing and testing supporting documentation for the allowance for doubtful accounts, prepaid items and other assets;
Vouching capital asset additions and deletions, analyzing charges for appropriate accounting and testing depreciation;
Testing accounts payable cut-offs and balances, including an analysis of subsequent disbursements;
Testing accrued payroll, compensated absences, OPEB payable, and other accrued liability cut-offs and balances;
Testing debt balances and debt covenant compliance;
Testing compliance with applicable laws and regulations;
Testing the classification of net position (unrestricted, restricted and net investment in capital assets);
Performing	analytical	procedures	and	substantive	testing	of	revenues	and expenditures/expenses;
Obtaining and auditing the final Schedule of Expenditures of Federal Awards;
Completing compliance tests for the major programs selected for testing as required by the Federal Single Audit Act, as applicable;
End of fieldwork exit conference.

Segment III: Review, Completion and Delivery Procedures
This segment includes:

Reviewing workpapers to ensure quality and thoroughness of audit procedures;
Summarizing the results of audit procedures;
Obtaining attorney letters;
Evaluating commitments, contingencies and subsequent events;
Proposing audit adjustments;
Summarizing and evaluating passed audit adjustments;
Evaluating compliance exceptions;
Reviewing draft financial statements and related note disclosures;
Performing financial condition assessment procedures;
Preparing drafts of audit reports and management letter;
Delivering drafts of audit reports and letters to appropriate client officials;
Finalizing all reports and management letter;
Obtaining signed representation letter and the District’s approval of the final financial statements;
Drafting the Data Collection Form and obtaining the District’s approval;
Preparing and providing the District a PDF document and “camera ready” copy of the audited financial statements;
Final exit conferences and presentations with appropriate District officials.

Following the completion of the audit, we will provide written draft reports to management for review and approval including the following:

An independent auditor’s report on the fair presentation of the District’s basic financial statements in conformity with generally accepted accounting principles, including an opinion on the fair presentation of the supplementary information and the Schedule of Expenditures of Federal and State Awards “in relation to” the audited financial statements.
An independent auditor’s 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, which will include any reportable conditions.
An independent auditor’s report on compliance for each major program and on internal control over compliance required by OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Chapter 10.550, Rules of the Auditor General, of the State of Florida. These reports will include any reportable conditions or instances of noncompliance.
A management letter that outlines any constructive suggestions for improvement to management.
Any comments required by the Rules of the Auditor General, Chapter 10.554(1)(i).
Acknowledgement and communication surrounding Statement of Auditing Standards (SAS) No. 114, The Auditor’s Communication with Those Charged with Governance. We will provide, as required, communications to management on each of the following:
Our responsibility, as your auditors, under auditing standards generally accepted in the United States of America.
Accounting policies.
Management’s judgments and accounting estimates.
Financial statement disclosures.
Related accounting matters.
Significant difficulties encountered in performing the audit.
Audit adjustments.
Disagreements with management.
Representations from management.

Management consultation with other accountants.
Significant issues discussed with management.
Other information in documents containing audited financial statements.
Independence.
Sampling Techniques and the Extent to Which Statistical Sampling Will be Used in the Engagement
As discussed above, our approach is evolving to utilize Ai tools to scan entire populations and is fast eliminating the need for sampling. In some situations, sampling will still be necessary or required. When we utilize audit sampling, we do so as provided in U.S. Auditing Standards AU-C Section 530, Audit Sampling. We would plan to utilize audit sampling whenever a decision is made to apply a specific audit procedure to a representative sample of items within the account balance or class of transactions with the objective being reaching a conclusion about the entire balance or class.

We anticipate using audit sampling on the following types of audit tests:
Substantive tests of details of balance sheet account balances.
Substantive tests of details of transactions.
Tests of controls.
Tests of compliance with laws and regulations.

Our use of audit sampling will be based on the guidance in AU-C Section 530 and the AICPA Audit and Accounting Guide - Audit Sampling.

Experience with EDP Systems and Extent of the Use of Audit Software in the Engagement
Mauldin & Jenkins utilizes a 100% paperless audit approach to the performance of all of our audits via the utilization of ProSystems Engagement. This software has been used by our Firm for many years and allows us to streamline the overall audit process. Additionally, standard Microsoft applications are utilized in conjunction with ProSystems; these include Word and Excel. All of our audit team members are equipped with laptop computers and are extensively trained in the use of our computer applications.
Our Bradenton office team members have extensive experience with clients utilizing various accounting softwares. We have a thorough understanding of these systems and use of the account inquiry, utility billing, cash management, and various other functions and modules within these different governmental softwares. We are very proficient in its use and functions and thus typically have the ability to work on our own running reports, obtaining audit documentation, etc. during the audit process. If given the access by our clients, we are able to also perform typical testing through client systems remotely from remote locations, such as our office or elsewhere. We believe that this is an efficient way to utilize the District’s resources while also not burdening District staff with requests for information as we have knowledgeable professionals who can easily access the information through the District’s software.

The Management Advisory Services (MAS) department of Mauldin & Jenkins includes certain individuals who have had substantial training in the accounting, auditing, and use of Electronic Data Processing (EDP) Systems. To compliment these highly trained individuals, all members of the audit staff have also had significant training in computer auditing techniques. Mauldin & Jenkins uses a very detailed and structured approach in using computer auditing techniques, which has been extremely successful for us in our past engagements.

At the start of the engagement during our planning phase, we will assess the computer systems used by the District, and plan the specific computer aided auditing techniques to be used. This will decrease time spent in initial file setup, trial balance setup, and data integrity testing. This approach will allow for more effective audits resulting in a fast sort, filter and analysis of multiple transactions in a population, and provide for drilling down on those items that have the highest risk. Examples of uses of extraction and data analysis in our audit approach are listed below:
Summarizing disbursements for a period by dollar range and compare to policy guidelines for complying with certain attributes (approvals and signature requirements, etc.);

Searching check register listings for unrecorded items or checks written during the fiscal year;
Converting bank or investment activity statements to Excel to provide for a quick listing of deposits for an entire period/year;
Converting vendor file information to Excel and comparing employee files with addresses for any similar or unusual items related to vendor files;
Analyzing general ledger detail transactions and journal entries for effective and efficient testing of all activity for the fiscal year as compared to the prior year;
Downloading trial balances, detail journals, and selected transaction files into our software through IDEA.

The trial balance downloaded will then be used to agree to the ultimate draft of the District’s financial statements ensuring that all adjustments and balances are brought forward into the financial statements and providing a clean audit trail for review and support of the District’s financial statements. Should the District desire a need for our computer aided techniques for non-audit purposes, we would be happy to assist management with our expertise in data extraction and analysis.
Artificial Intelligence (AI)
Mauldin & Jenkins is excited to be one the first accounting firms in the Southeast to utilize an artificial intelligence tool as part of our audit process – the AI Auditor. The AI Auditor allows for us to scan 100% of your transactions and provide new risk-based insights during the audit (such as anomalous transaction patterns found). These risk-based insights can be opportunities to correct mistakes or point to areas where there may be malicious activity. As part of our audit methodology, AI systems are becoming what sampling used to be. Sampling was a coping mechanism for big data; the new coping mechanism for big data is Artificial Intelligence (AI). As the amount of data in all audits increase, tools like these are more and more necessary to ensure we can provide you the highest quality audits and advice.

Workflow Software and Ability to Work in Remote Environment
In addition to the usage of technology above, our Firm uses the workflow management tool called Suralink. This platform combines a dynamic and digital client assistance list, assignment workflow, and secure file hosting to deliver a more efficient and organized engagement for our clients and audit team. For the first time, everyone involved in the engagement will have a real time view of the document collection process.

Suralink features include:

In addition to the above accumulation of information electronically via the use of Suralink, Mauldin & Jenkins is very effective in working from a remote environment if requested or necessary. In prior audits, our governmental clients have allowed us read-only access to their systems and we are able to run reports, view purchase orders, invoices, reconciliations, etc. with this access. Our staff are very accustomed to working in this manner to reduce the overall disruption the annual audit otherwise could create for our clients. This has become even more important during the pandemic situation to continue to be able to serve our clients while not being able to physically be with our clients.
Type and Extent of Analytical Procedures to be Used in the Engagement
Analytical procedures can be applied to almost every financial statement amount and are often less costly to apply than tests of details. It is, therefore, an efficient audit strategy to employ analytical procedures to the maximum extent possible, and vary the required extent of substantive tests of details inversely with the degree of assurance already obtained.
The elements of analytical procedures we plan to consider are as follows:
Identify the factors on which a given accounting result should depend;
Determine the approximate relationship between the accounting result and those underlying factors;
Predict what the current results should be if that relationship continued;
Compare the actual current result to the prediction;
Investigate and corroborate significant variances between the actual result and the prediction;
Reach a conclusion as to the reasonableness of the reported result.

Types of analytical procedures employed will include:
Reviewing changes from prior years for reasonableness.
Scanning accounts for items larger or smaller than expected when compared to budgets or forecasts.
Reviewing and comparing logical relationships between years (e.g., payroll taxes and benefits to wages, etc.). Comparisons between years can be made more effective when logical relationships between elements of the financial statements that would be expected to conform to the predictable pattern are used to develop trends. This is primarily accomplished through the use of ratios.
Analyzing and comparing nonfinancial information, such as number of taxable properties, geographical area, number of employees, etc.
All analytical procedures performed as substantive tests are documented on each applicable audit program.

Approach to be Taken in Determining Laws and Regulations to be Subject to Audit Test Work
Standards for testing and reporting on compliance with laws and regulations are established by Auditing Standards AU-C Section 935, Compliance Audits. We will use this guidance to perform tests to determine the District’s compliance with certain provisions of laws and regulations (Florida Statutes, etc.), contracts, grant agreements, and debt agreements, where noncompliance could have a direct and material effect on the financial statements.

Our approach to be taken to determine the laws and regulations that will be subject to audit test work will include procedures designed to identify requirements found in legal or legislative data, administrative regulations, and documents associated with grant and contract arrangements.
The following procedures and policies will be applied depending on the nature and materiality of the laws and regulations:

During the planning phase, the type of audit to be performed, as it relates to compliance matters, will be communicated to all personnel assigned to the engagement.
Obtain a list of all federal award programs from which the client received and expended funds and identify, using the prescribed risk-based approach, the major programs required to be audited. If a program-specific audit is required, identify the award program to be audited.
Identify applicable state and local statutory and regulatory requirements and contractual requirements.
Plan and document the audit procedures to be performed relative to material state and local statutory and regulatory requirements and contractual requirements.
Perform and document federal, state, and local statutory, regulatory and contractual compliance audit procedures as deemed to be applicable and appropriate during the planning stage of the engagement.
Make specific inquiries of management concerning the following matters:
	The District’s compliance with laws and regulations.
	The District’s policies relative to the prevention of statutory, regulatory and contractual violations.
 The use of directives issued by the District and periodic representations obtained by the District from officials and other management personnel at appropriate levels of authority concerning compliance with laws and regulations.
Specific testing for issues that are unique to Florida governments:
  Testing as to whether or not the District complied with Section 218.415, Florida Statutes, regarding the investment of public funds.
 Testing as to the District’s compliance with Section 166.241, Florida Statutes, regarding adoption and reporting of annual budget, such as the minimum information required to be included in the budget, when the budget must be posted on the District’s website after adoption, requirements on posting budget amendments.
  Testing of debt covenant compliance requirements.
 Testing of the financial condition assessment procedures pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, of the State of Florida, and determination as to whether or not the District has met one or more of the conditions described in Section 218.503(1), Florida Statutes and Chapter 2012-38, Laws of Florida.

Approach to be Taken in Drawing Audit Samples for Purposes of Tests of Compliance
Applicable auditing standards state that, in testing for compliance with laws and regulations, the number, selection, and testing of transactions is based on the auditor’s professional judgment. None of the guidelines, primarily AU-C Section 250, explain whether this requirement to select a representative number for testing compliance means that audit sampling is necessary.
The two possible approaches to audit sampling are nonstatistical and statistical. AU-C Section 530, Audit Sampling, indicates that both of these approaches are capable of producing sufficient evidential matter, if properly applied. The types of procedures that are applied are not determined by the sampling approach used. Either approach may be used to apply whatever tests of details deemed necessary in the circumstances. The importance of professional judgment cannot be overemphasized as it applies to the evaluation of the adequacy of evidential matter generated by the sampling approach.
Regardless of the sampling approach selected, we will properly plan, perform, and evaluate the results of the sample. Professional judgment must be used to relate the sample results to other evidential matter when we form a conclusion about compliance with laws and regulations. It should be noted, however, that not all tests of compliance or controls are transaction related. If we decide to use audit sampling, attention is focused on which sampling approach (statistical or nonstatistical) to use. Substantial information is given in the AICPA Sampling Guide and several college and professional books on the use of various statistical sampling approaches.
The basic requirements that relate to all compliance related samples, statistical and nonstatistical, are as follows:
Planning. We will relate the population to the objective of the audit test; i.e., defining the population and sampling unit.
Selection. We will select items that can be expected to be representative of the population.
Evaluation. We will project sample results to the population and consider sampling risk.
In a compliance sampling application, the population is defined as all items that constitute the account balance or class of transactions, or the portion of the balance or class, being tested (i.e., all expenditures of the District above a certain threshold required to be bid). The population for a substantive sample usually is the account balance or class of transactions excluding those items selected for testing because of individual significance. The term individually significant item encompasses two types of items:
Individually significant dollar items.
Unusual items (that is, items that have audit significance by their nature).
Due to the nature of tests of controls or compliance, we ordinarily are not concerned with identifying individually significant items when tests of controls or compliance are performed using audit sampling. Sampling results can be projected only to the population from which the sample is drawn. The use of the wrong population for a sampling application could mean that conclusions based on the sample are invalid for our purpose.
The sampling units are the individual items that are subjected to tests and that represent the components of the population. It is important to properly identify the sampling unit before the sample is selected to produce an efficient and effective sampling application. Examples of sampling units would be individual capital disbursements, etc. The determination of the specific sampling unit is influenced by the following considerations:
The sampling unit should produce an efficient sampling plan.
The sampling plan must be effective to accomplish its objectives.

The nature of the audit procedures can determine the sampling unit to be used. AU-C Section 530 requires a “representative sample”. There are several commonly used methods of selecting samples that meet the criteria of representativeness stipulated by AU-C Section 530. The following are some of those methods: random (can be statistical or nonstatistical), systematic (can be statistical or nonstatistical), or haphazard (nonstatistical).
We will evaluate whether the sample selected seems representative of the population to be tested. If the sample does not seem representative, we would reselect. For all items in the population to have a chance to be selected, we will determine that the sample population actually includes all the items (e.g., capital disbursements, etc.) comprising the balance. There are many ways to determine the completeness of a sample population, including:
If the sample is selected from a trial balance, we can foot the trial balance and reconcile the total to the account balance.
If the items are numerically sequenced, we can scan the accounting records to account for the numerical sequence of items in the population and select the sample from that sequence.
The two sampling forms presented both include a step that allows the auditor to document how the completeness of the sample population was considered. Whenever practical, we will consider using random selection (with a random number table or microcomputer-generated numbers) or systematic selection. Haphazard selection may be used when the population is not numbered or when other circumstances make use of a random-based method impractical. Using one of these random-based methods does not make the sampling application statistical.
The evaluation of sample results has two aspects. We will need to project the noncompliance. Also, we will need to consider the sampling risk. In a statistical sample, sampling risk must still be considered and restricted to a relatively low level but cannot be objectively measured. This is the primary conceptual distinction between statistical and nonstatistical sampling. In the two nonstatistical sampling approaches presented in this section, sampling risk is assessed by considering whether the rate or amount of exceptions identified in the sample exceed the expected rate or amount of exceptions used in designing the sample.
Approach to be taken to Gain and Document an Understanding of the District’s Internal Control Structure
For purposes of an audit of the financial statements and statutory, regulatory and contractual compliance, the District’s control structure consists of the following five elements as they relate to the District’s ability to conduct operations and use resources in accordance with management’s authorization and consistent with laws, regulations, contracts and policies, and to record, process, summarize, and report financial data consistent with assertions embodied in the financial statements: (1) the control environment; (2) risk assessment; (3) control activities; (4) information and communication processes/systems; and (5) monitoring. The internal control structure and its policies and procedures are an important source of information about the types and risks of potential material misstatements that could occur in the financial statements and violations of statutory, regulatory and contractual requirements. This information is essential for effective audit planning and in designing effective and efficient audit tests.
In our understanding of the District’s internal control structure, we will obtain knowledge about:
How internal control structure policies, procedures and records are designed;
Whether internal control structure policies, procedures and records have been placed in operation, i.e., whether the District is using them;

Whether internal control structure policies, procedures and records are designed effectively, i.e., whether they are likely to prevent or detect material misstatements or compliance violations on a timely basis;
Whether internal control structure policies, procedures and records are operating effectively.
Auditing standards generally accepted in the United States of America require the auditor to document our understandings of the internal control structure elements. The form and extent of documentation is flexible. Generally, the more complex an entity’s internal control structure and the more extensive the procedures performed to obtain the understanding, the more extensive our documentation should be. In addition to memos, we plan to use specific designed forms and questionnaires to document our understanding of the internal control structure. Recent changes in auditing standards, known as the risk assessment standards, denote that the auditor is not required to test internal control so as to rely on them to reduce other test work, but do not allow for only inquiry procedures related to internal control. We are required, and will perform, other procedures, such as walkthroughs and observation, related to controls over significant financial statement and audit assertions.

Sample PBC List and Required Timeline for Completion
As indicated previously, Mauldin & Jenkins utilizes Suralink to facilitate the client request (PBC) listing. The system also allows for the secure transfer of documents. Below is an excerpt from that software, which provides a sample of what the request listing might look like. Each request can be tailored to provide specific due dates, which allows for the better facilitation of the audit process.

Cost
Schedule of Fees
We appreciate the opportunity to propose on providing audit services to the District, and we are pleased to submit a qualifications package including cost estimates to provide annual financial and compliance auditing services. As requested, we have listed an all-inclusive maximum fee for the audit engagement for the fiscal years 2025 through 2027. This cost proposal contains all pricing information relative to the performance of the audits.

September 30, 2025	$30,100	
September 30, 2026	$30,800	
September 30, 2027	$31,700	

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2025 FINANCIAL STATEMENTS
  Hours	Hourly Rate	Total		
Partners	20	$350	$	7,000	
Managers	60	250	15,000	
Staff professionals		120		200		24,000 	
Total for services described in RFP		200			46,000	

Mauldin & Jenkins discount from standard fees and expenses		(15,900)

Total proposed fees for the 2025 audit	$  30,100	
Important Notes to be Considered Regarding our Fee Proposal:
Note (1) – Unlimited Correspondence: It is Mauldin & Jenkins’ policy to not charge for routine conversations that occur between the District and Mauldin & Jenkins. We encourage communication throughout the year. If significant research is involved, we will discuss with you any potential fees prior to beginning.
Note (2) – Free Periodic Continuing Education: As noted in our proposal, we provide free continuing education classes to our clients. This could amount to approximately $2,000 of annual savings for the District’s estimated finance department per person.
Note (3) – Additional Services: If it should become necessary for the District to request Mauldin & Jenkins to provide any additional services (such as bond assurances, etc.), then such additional work shall be performed only if set forth in an addendum to the contract between the District and Mauldin & Jenkins. The rates noted above will be utilized to any additional work required over the three-year period.
Note (4) – No Hidden Fees or Costs: The pricing schedules contain all pricing information relative to performance of the audit as required by the District including all reimbursement for travel, lodging, communications, etc. Our estimated number of hours and the associated fee estimate indicated are based on our professional judgment and experience with similar governmental entities. So long as there are no significant changes in the operations of the District and or the scope of services requested or significant problems requiring additional time, our quoted fees will not change.
Note (5) – Single Audit Costs: Because the number of major programs tested for Single Audits may vary on an annual basis, we have elected to price this service separately. This way the District will only pay for this service if and when needed. We propose a cost of $5,500 per major program for all three years of the term of the District contract.

Certificates of Insurance

www.mjcpa.com

UNIVERSITY PARK RECREATION DISTRICT

AUDIT PROPOSAL

October 28, 2025

Prepared By:
PHILLIPS FELDMAN GROUP
CERTIFIED PUBLIC ACCOUNTANTS
801 Laurel Oak Drive, Suite 303
Naples, Florida 34108-2764
WEB SITE: PFGCPA.COM PHONE:	239.566.1600
FAX:	239.566.1901
TAX ID:	59-2840381

TABLE OF CONTENTS
OVERVIEW	3
LETTER OF TRANSMITTAL	4
OUR PROFESSIONAL TEAM AND RESOURCES	6
TECHNICAL PROPOSAL
Our Services	7
Our Resources	8
Independence	9
Our Club Experience	10
Our Engagement Requirements	12
Our Audit Approach	12
Our Coordination of Work	14
Our Management Letters	14
Our Audit Timetable	15
Our Professional Fees	15
EXHIBIT A – ROTATED AUDIT EMPHASIS EXAMPLES	16
EXHIBIT B – PROPOSER’S RESUME	17
QUALITY CONTROL REPORT	21

Overview

WHO WE ARE:
Phillips Feldman Group, P.A. has the strength of its personnel and its diverse and prestigious clientele. We are a major provider of services to special government authorities and clubs in Florida. For over sixty years, 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 with 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.
WHAT WE DO:
Our services encompass all the traditional accounting and tax services as well as those related to litigation support, business valuations, computer consulting, and other business activities. 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. From a Club standpoint, we provide audit, tax and business advisory services to over 45 Clubs located in Florida. The following represents a "snapshot" of certain audit and tax clients we continue to serve requiring such services:

Club	Operational Departments	
Type of Entity	Type of Engagement	
University Park Recreation District		Special District	Yellow Book Audit	
Lely Community Development District		Special District	Yellow Book Audit	
Pelican Marsh Community Development District		Special District	Yellow Book Audit	
Friends of Rookery Bay, Inc.		Non-Profit	Yellow Book Audit	
The Port Royal Club, Inc.	Fitness, Landscape, F&B	501 (c)(7), (990/990T)	GAAP Audit & Tax	
Tara Golf & Country Club, Inc.	Golf, Social, F&B	501 (c)(7), (990/990T)	GAAP Audit & Tax	
Sarasota National Master Association, Inc.	Golf, Social, F&B	277 Entity	GAAP Audit & Tax	
Lemon Bay Golf Club, Inc.	Golf, Social, F&B	277 Entity	GAAP Audit & Tax	
Windstar Club, Incorporated	Golf, Landscape, Tennis, F&B	277 Entity	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. 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 page 22). 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 to help you to reach your objectives.
Our goal is to be your most trusted advisor.

Letter of Transmittal

October 28, 2025

Board of Supervisors
UNIVERSITY PARK RECREATION DISTRICT
3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817

RE: Proposal for Audit Services Board of Supervisors:
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, 2025 with a two-year annual renewal for the years ended September 30, 2026 and 2027.
Phillips Feldman 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 forty years plus years of experience in auditing private clubs as well as public, private and non-profit entities in Florida. The auditor in charge of the engagement team, David Phillips, CPA/MBA, has multiple years of experience both in the public and private sector. His 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)

Board of Supervisors
UNIVERSITY PARK RECREATION DISTRICT
October 28, 2025

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. We are committed to maintaining our team assigned to this engagement over the years. Our team brings you many years of relevant experience coupled with technical skill, knowledge, dedication, and, most of all, the commitment to excellent service as well as commitment to meeting 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 and accounting needs.
We appreciate the need to conduct an audit with a minimal amount of disruption to the employees of the 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 District overall.
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.

CERTIFIED PUBLIC ACCOUNTANTS

Phillips Feldman Group, P.A., looks forward to a long and mutually beneficial relationship with the Club.

Our Professional Team

Nathan A. Phillips, CPA	Managing Partner

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.

Stephanie Feldman, 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
Experienced in preparation of Individual, Corporate, and Partnership Tax Returns

David Phillips, CPA, MBA – Partner

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

Courtney L. Cound, CPA – Strategic Innovation Manager

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

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 the 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 assessing 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 know 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 Controller, 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 accounting personnel responsible at 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 the most effective way of keeping in touch with current events and transactions, and it provides us with 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 a 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 performance. 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 several valuation studies.

Our Services (Continued)

Consulting Services
Consulting services encompass analysis 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 region. 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 is led by Mitchell Stump, CPA, author of Club Tax books and consultant with the Club Industry. 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, the 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.

Our Resources (Continued)

Club Benchmark, Inc.
A national resource giving us direct access to the club industry’s largest centralized database platform of 4,000 plus subscribing to 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. Phillips Feldman Group constantly works with Club Benchmark personnel on various club projects throughout the year.
PFG Beekman Report
The PFG Beekman Report contains statistical and operational data of 60 plus clubs located in South Florida. Our firm owns all copyrights and is solely responsible for the preparation of the annual Beekman Report based on the financial data provided by the clubs. This report is utilized as a benchmarking tool for clubs to see the local trends in the club industry.
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 President. Nathan A. Phillips, CPA, was a previous board member and has been the organization’s guest speaker on topics such as Club accounting issues, trends and tax issues.
Peer Review
Our Firm adheres to a peer review by CBIZ, 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 at the end of the proposal.

Independence

All professional personnel who work on accounting and auditing engagements are required to be independent by signing a letter of representation when hired (and annually thereafter) that acknowledges their familiarity with the Firm’s relevant ethical requirements policy and procedures, particularly with regard to independence. The representation letter also lists known circumstances and relationships that may create a potential threat to independence or violate the Firm’s relevant ethical requirements policy. Professional standards, including the AICPA’s Conceptual Framework for AICPA Independence Standards as well as Government Auditing Standards (“yellow book”) and explicable Florida Statutes, and the advice of the audit partner are consulted if an employee is unsure if a threat to independence should be reported to the managing partner.
To ensure that independence is properly addressed at the engagement level, as part of the acceptance and continuance decision, the engagement partner obtains and considers relevant information about the engagement and evaluates circumstances and relationships that could cause a potential threat to independence, if any. In addition, for audit engagements, the engagement partner forms a conclusion on compliance with independence requirements. The work programs and forms in the accounting and auditing manuals used by the Firm contain steps requiring an evaluation of independence on each new engagement.

Our Club Experience

A summary of some of our Club audit and tax engagements includes the following:
Lely Community Development District (Naples, FL)
The auditor for the District for over eighteen 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 (Naples, FL)
The auditor for the District for over thirteen 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.
Sarasota National Master Association, Inc. (Sarasota, FL)
The auditor and business tax advisor of this Club for over three years. Have assisted in various issues dealing with capital assessments, capital reporting/leases, benchmarking, 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 (1120) and state (F1120) tax returns.

Friends of Rookery Bay, Inc. (Naples, FL)
The auditor and business tax advisor of this Organization for many years. 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. (Naples, FL)
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, 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) and state (990T) tax returns.
Tara Golf & Country Club, Inc. (Bradenton, FL)
The auditor and business tax advisor of this Club since 2024. Have assisted in various issues dealing with capital assessments, capital reporting/leases, benchmarking, 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) and state (990T) tax returns.

Our Club Experience (Continued)

A summary of some of our Club audit and tax engagements includes the following (continued):
Pelican Sound Golf & River Club, Inc. (Bundled Community)
The auditor and business tax advisor of this Club since 2013. This engagement involves the audit of the financial statements in accordance with generally accepted accounting principles, and generally accepted auditing standards, and the preparation of federal (1120) and state (F1120) tax returns.
Windstar Club, Incorporated (Naples, FL)
The auditor and business tax advisor of this Club for over nineteen 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
5672 Strand Court Ste 1 Naples, FL 34110
(239) 592-9115		Pelican Marsh Community Development District
Mr. Neil Dorrill, District Manager
5672 Strand Court Ste 1 Naples, FL 34110
(239) 592-9115	
			
Tara Golf & Country Club, Inc.
Mr. David Taylor, GM
6602 Drewry’s Bluff Bradenton, FL 34203
(941) 756-7775		Friends of Rookery Bay, Inc.
Mr. Timothy Snopkowski, Exec. Director
300 Tower Road Naples, FL 34113
(239) 530-5990	
			
The Port Royal Club, Inc.
Mr. Michael Chaffee, CFO
2900 Gordon Drive Naples, FL 34102
(239) 261-7615		Windstar Club, Incorporated
Ms. Christine Pooler, GM/COO
(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, 2025 and for the year then ended with an additional two-year renewal for the years ended September 30, 2026 and 2027. 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. The engagement in-charge and other members of 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 Club.
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 Club and their goals and objectives.
Unique Audit Approach
The following distinguish 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.
Responsive Communication - One of our distinguishing characteristics is our ability to deliver services and respond to our client inquiries quickly and accurately. This is accomplished by quarterly “checks”.

Our Audit Approach (Continued)

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. All audit software and programs are externally developed. We use Thomson Reuters and Wolters Kluwer products for our audits.
Constructive Recommendations - We will provide the District with both operational and financial recommendations throughout the year.

Our team will utilize the Phillips Feldman 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 in other aspects.
This understanding provides the basis for assessing risk and for determining our audit strategy and various risk assessments. 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 to 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 Audit Timetable

An overview of the 2025 audit time frame (subject to coordination and discussion with key management, with the assumption that all schedules, as requested, are properly prepared and provided prior to commencement of fieldwork) in which we expect to carry out this engagement is summarized below:
November 2025 – Strategic and Detailed Planning
December 2025 – Fieldwork Period
January 2026 – Issuance of Drafts
February 2026 – Issuance of Final Report

Our Professional Fees

Our fees are based on the time spent on the engagement and the billing rates of the individuals assigned. Our firm uses standard billing rates as determined by the staff level and experience. Our goal is to help you contain your costs. With Phillips Feldman Group, P.A. you get industry prominence at a reasonable rate. Based on our experience in other similar engagements, our proposed 2025-2027 audit and tax fees for UNIVERSITY PARK RECREATION DISTRICT are as follows:
Fees for the year ending:		2025			2026			2027	

Audit, in accordance with generally accepted auditing standards	$	28,000	$	28,000	$	29,000 in the United States of America and Government Auditing
Standards, of the financial statements of UNIVERSITY PARK RECREATION DISTRICT as of September 30, 2025 – 2027
and for the years then ended, presented in
accordance with U.S. generally accepted accounting principles.

Total Fees	$	28,000	$	28,000	$	29,000	
Total Hours	150 hours	150 hours	150 hours	
(Effective hourly rate $200)
The number of hours by major audit area will be determined based upon discussion of expectations of the district as well as our risk assessment given the nature of operations. Our engagement hours will be allocated to audit areas based on our risk assessment, with primary focuses on key audit areas such as cash, PL expectations, proper cut-offs regarding receivables and payables/accruals and reconciliation of Series 2019 Bond transactions and other debt items.
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 new bond issuances during current/future years, 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.

Exhibit A – Rotated Audit Emphasis Examples

In conjunction with standard auditing procedures, our firm will rotate in additional areas 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
Fair value assessment of fixed assets upon turnover via certified appraisals

Exhibit B – Proposer’s Resume

NATHAN A. PHILLIPS, CPA MANAGING PRINCIPAL ENGAGEMENT PARTNER
Nathan joined the Firm in 1992 and, since 2002, has managed the Firm's operations. He oversees the performance and quality of the Firm's financial statement audit and review services. He also reviews corporate tax accruals and tax returns relating to the clients he serves. Nathan's attention to quality, timeliness, and efficient performance are traits that, as a leader in the Firm, he both exhibits and teaches to others.

Nathan's experience is strong and diverse—he has mastered a varied list of services across multiple industries. His past experience includes work with Price Waterhouse and other public CPA firms performing accounting, consulting, and auditing services for public and private sector clients. The industries in which Nathan focuses the bulk of his practice are:
Hotels, resorts, and clubs
Governments (Florida cities and towns) and utilities
Construction, real estate development, and real estate ventures
Churches and other not-for-profit organizations
Banks
Manufacturers
In addition, he has been involved with litigation support encompassing divorce, professional liability, and business interruption claims. Nathan is a frequent speaker providing seminars to the Firm's clients and to the community and industry on a variety of topics pertaining to accounting, auditing, and taxation.

Education
A native of Miami Springs, Florida, Nathan received his Bachelor of Arts in Accounting and Business Management at Palm Beach Atlantic University. He received his CPA certification in Florida in 1987.
Community Involvement
Nathan has served on the Board of Directors of the Florida Gulf Coast Chapter of the Hospitality Financial & Technology Professionals. He is a previous member of the YMCA of Collier County Board of Directors and the Finance Committee and was named YMCA Volunteer of the Year in 2008. In 2008 Nathan Phillips was chosen to Chair the Blue-Ribbon Committee established by Representative Goodlette to evaluate the Collier County School Board Operations. He has served several other civic and membership organizations in Collier County including the Greater Naples Chamber of Commerce and Habitat for Humanity. He participates on various church committees and is an elder at First Baptist Church of Naples.
Professional Clubs
Nathan's professional memberships include AICPA (American Institute of CPAs), FICPA (Florida Institute of CPAs), (HFTP) Hospitality Financial and Technology Professionals, Club Tax Network, Construction Financial Management Club (CFMA), and FICPA Government Conference Committee and C12 Group CEO and Business Leaders Group.

Exhibit B – Proposer’s Resumes (Continued)

STEPHANIE J. FELDMAN, CPA PARTNER
Stephanie joined the firm as a staff accountant in 2004 with previous experience in business and accounting, and in 2020 she became a partner of the firm. As an intern for a large local accounting firm, office manager for a local lending group, and a customer satisfaction specialist for a bank, her business background provides a great basis to build her public accounting career. Her responsibilities include fiduciary accounting, and preparation of individual, estate, trust, and corporate tax returns. Stephanie feels it is important to continually expand her experience and knowledge-base so that she can ultimately offer clients the most current and applicable information. Aimed at giving her clients 100%, she is dedicated to hard work, persistence, and constant improvement to ensure she helps her clients reach their goals.
Education
A native of Naples, Stephanie graduated from Florida Gulf Coast University with a Bachelor of Science in Accounting. She received a Master's degree in Accounting and Taxation from Florida Gulf Coast University in 2005 and received her CPA license from the state of Florida in 2007.
Community Involvement
Stephanie previously served on the board for the Foundation For Developmentally Disabled and Longshore Lake Women's Club. She and her husband Jeff became licensed foster parents in 2009, and have opened their home to several children in need in our community and is very active in her church. Stephanie is a graduate of the Greater Naples Chamber of Commerce Program Collier Leadership for 2014.
Professional Associations
Stephanie is a member of the AICPA, and the FICPA and is a recent graduate of the Leadership Collier Foundation, a program that enhances leadership abilities and skills through continuing education, shared perspectives and community involvement.

Exhibit B – Proposer’s Resumes (Continued)

DAVID PHILLIPS, CPA, MBA PARTNER
David joined the Firm in 2017, and has over twelve years of experience in the audit and accounting industry. He spent a few years with The J.M. Smucker Company in Orrville, Ohio working in the financial reporting/accounting and consolidation department, and began his career in the assurance department of Marcum, LLP. David became a partner of the firm in 2024.
Education
David is originally from Naples, Florida. He received his Master of Business Administration with a specialization in accounting and finance from Ashland University. He received his undergraduate degree with a Bachelor of Science in Accounting from Palm Beach Atlantic University. David received his CPA license in the State of Florida in 2018.
Community Involvement
David is a member of the FICPA, AICPA, and Florida Gulf Coast Chapter of the Hospitality Financial & Technology Professionals (HFTP)
Professional Clubs
David’s professional memberships include both the AICPA and FICPA. During 2018, he served as a member of the FICPA CIRA Committee. He is an active member of HFTP (Hospitality Financial and Technology Professionals). In addition, David serves on the First Baptist Academy Board of Directors.

Exhibit B – Proposer’s Resumes (Continued)

COURTNEY L. COUND, CPA STRATEGIC INNOVATION MANAGER
Courtney joined the Firm in 2019, with over 10 years of prior experience serving in various accounting and finance 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. In addition to accounting, Courtney provides strategic future planning assistance to the Partners.
Education
Courtney graduated high school in Naples, Florida and went on to graduate from Florida Gulf Coast University with two Bachelor of Science degrees, both in Accounting and Marketing. She passed the Certified Public Accountant exam in 2018 and holds her license in Florida.
Community Involvement & Professional Clubs
Courtney has volunteered for various hurricane relief efforts both in Southwest Florida and in North Central Florida. Her professional memberships include both the AICPA and FICPA.

MARCUM

ACCOUNTANTS .ol. ADVISORS
Report on the Firm's System of Quality Control

December 8, 2022
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, 2022. 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 confonnity 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 and complying with a system of quality control 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 and compliance with the firm's system of quality control based on our review.
Required Selections and Considerations
Engagements selected for review included an engagement performed under Government Auditing Standards; 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.

M,\\RCLMGROUP
MEMBER

Marcum LLP ■ One SoutheastThird Avenue ■ Suite 1100 ■ Miami, Florida 33131 ■ Phone 305.995.9600 ■ Fax 305.995.9601 ■ www.marcumllp.com

Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Phillips Harvey Group, P.A. in effect for the year ended June 30, 2022, has been suitably designed and complied with to provide the finn 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 ofpass.

Marcum LLP

2

Proposal
To Serve

University Park Recreation District

In Response to Request for Proposals for:

Annual Audit Services

Due by: 12:00 pm, October 30, 2025

Contact:

Richie C. Tandoc, Audit & Assurance Partner Email: richie@rtandoc-cpa.com

13453 SW 105th Avenue Miami, Florida 33176
Tel. (305) 720-2502, ext. 101
www.rtandoc-cpa.com

UNIVERSITY PARK RECREATION DISTRICT

TABLE OF CONTENTS
Pages Transmittal Letter / Executive Summary.................................................................................	1
Qualifications of the Firm
Organizational Structure and History..................................................................................	3
Experience with Special Districts..........................................................................................	3
Training and Experience of Personnel…	3-4
Professionals Assigned to the Audit…………………………………………………………………………………	4
Licenses and Business Permits................................................................................................	4
References……...............................................................................................................................	5
Other Required Proposal Information
Understanding of the Services Required..............................................................................	6
Firm Size and Location of Office............................................................................................	6
Engagement Team Qualifications	7-9
Experience in Preparing Governmental Financial Statements……………………………………	9
Governmental Client List……………………………………………………………………………………………………	10
Audit Approach and Work Plan	10-13
Cost of Services	13-14
Appendix A: Copies of Licenses and Business Permits

TRANSMITTAL LETTER / EXECUTIVE SUMMARY

October 24, 2025

Proposal Evaluation Committee University Park Recreation District 3501 Quadrangle Blvd, Suite 270
Orlando, Florida 32817

RE: Proposal to Provide Annual Audit Services
Dear Members of the Proposal Evaluation Committee:

Richie Tandoc, P.A. is pleased to have the opportunity to submit a proposal to provide annual audit services to University Park Recreation District (the “District”) for the fiscal year ending September 30, 2025, with an option to extend for two (2) additional annual periods.
Richie Tandoc, P.A. is committed to providing value-added and quality services to the District, combining the responsive personal contact associated with a smaller firm and the sophisticated professional resources of a larger firm. As leaders in servicing governmental and non-profit entities, Richie Tandoc, P.A. is fully qualified to provide audit services to the District. We strive to exceed the expectations of our clients, with a commitment to total quality service. Translating our experience and resources into effective and efficient value-added services to the District is our highest priority, which is why we believe we are best suited to be part of your professional team.
The task that the District faces in selecting a firm to provide audit services is not an easy one. Our goal in this proposal is to present those characteristics that distinguish us as the team best suited to serve the District.
Understanding of the Work and Ability to Perform
Based on the team’s knowledge and experience gained in serving governmental and non-profit entities for over three decades, as well the experience gained having been auditors for other governmental organizations similar in size to the District, the team at Richie Tandoc, P.A. has a clear understanding and ability to provide the scope of services requested, as more thoroughly described throughout this proposal.
Committed to Serving Governmental and Non-Profit Entities
The audit team at Richie Tandoc, P.A. has been in the business of serving governmental and non-profit entities for over 30 years (including as part of PAAST, P.L. and SKJ&T, LLP). Richie Tandoc, P.A. strives to maintain its objectives in the rendering of services of the highest quality with local firm attentiveness to all of its governmental and non-profit clients.
Richie Tandoc, P.A.’s professionals, from entry-level accountants, to the managers, and to the partner, are trained to understand the issues and meet the needs of governmental and non-profit entities.
Our professionals bring a comprehensive understanding of the issues that face governmental and non- profit entities as well as “bench strength” at all levels, allowing us to respond swiftly and effectively to your evolving needs.

Your proposed engagement team consists of the following supervisory professionals:
Richie Tandoc, Client Service and Engagement Partner – has 32 years of experience auditing governmental and non-profit organizations;
Jenny Orantes, Engagement Senior Manager – has 25 years of experience auditing governmental and non-profit organizations; and
Danae Garcia, Engagement Supervisor – has 23 years of experience auditing governmental and non-profit organizations.
With this team, the District can be assured that we are committed to performing the audit services within the timeframe required in the request for proposals.
Responsiveness
Richie Tandoc, P.A. takes pride in responding to the needs of its clients. This responsiveness is not only demonstrated by committing to performing our services within the timeframe required, but in responding to other requests as well. Our ability to be responsive will be enhanced by the open communications and excellent working relationship that we hope to develop with the District.
We look forward to hearing from you and to working with the District. As a Partner of Richie Tandoc, P.A., I am the District’s primary contact and I am duly authorized to make representations for, and bind, the Firm. I can be reached directly at (305) 720-2502, ext. 101 or at richie@rtandoc-cpa.com.
Sincerely,
Richie Tandoc, P.A.

Richie C. Tandoc
Audit & Assurance Partner

QUALIFICATIONS OF THE FIRM

Organizational Structure and History
Richie Tandoc, P.A. (the “Firm”) was originally founded and incorporated on March 1, 2017, and was originally a member/owner of SKJ&T, LLP and PAAST, P.L. certified public accounting firms, for over two decades. The Firm provides CPA services to its governmental and non-profit clients, including accounting/bookkeeping, auditing, consulting, and other assurance and advisory services. The Firm’s audit and assurance practice (which consists of accounting, compilations, reviews, audits, consulting and other advisory services) is composed 70% of engagements in the governmental and non-profit industries, and 30% in the commercial industry, including investments, construction, manufacturing, distribution, import/export, retail, and services fields.
Richie Tandoc, P.A. is a member of the American Institute of Certified Public Accountants Private Companies Division for CPA firms. Richie Tandoc and all eligible employees are members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants, and are in good standing with such Institutes. In addition, two of the members on the assigned engagement team are Certified Fraud Examiners, and are members of the Association of Certified Fraud Examiners.

Experience with Special Districts
Our audit professionals have substantial experience in auditing governmental entities, including special districts, in accordance with auditing standards generally accepted in the United States of America, Government Auditing Standards, OMB Uniform Guidance (i.e. Federal Single Audits), Chapter, 10.650 and 10.550, Rules of the Auditor General (i.e. State Single Audits) and the preparation of financial statements in accordance with such standards, and FASB and GASB pronouncements, statements and interpretations, where applicable. In addition, Richie Tandoc, P.A. is a member of the Government Finance Officers Association and the Florida Government Finance Officers Association.
The following is a select list of special districts and special purpose governments that the audit team have worked on within the last five years:
Bayfront Park Management Trust		Miami-Dade County Industrial Dev. Authority
Boynton Beach Community Red. Agency		Miami-Dade Expressway Authority
City of Miami Midtown CRA		Miami Sports & Exhibition Authority
City of Miami Omni CRA		Washington Avenue Business Imp. District
Lincoln Road Business Improvement District		West Villages Improvement District

Training and Experience of Personnel
All professional personnel at Richie Tandoc, P.A. have experience and training in performing audits of governmental entities. The Firm requires that all professional staff receive, at a minimum, 40 hours of continuing professional education (CPE) each year, which includes governmental and non- profit accounting and auditing courses. Consequently, we provide in-house seminars, as well as attend externally provided seminars and conferences in order to meet the required 40 hours of CPE. As a result, our professional staff meet the CPE requirements promulgated by the American Institute of Certified Public Accountants (which requires 80 hours in a two-year period, with at least 20 hours in accounting and auditing courses and 4 hours in ethics).
In addition, as part of Richie Tandoc, P.A.’s CPE requirement, all professional staff attend a minimum of 20 hours of government accounting and auditing CPE training each year. This allows our professional staff to exceed the CPE requirements promulgated by Government Auditing Standards (which requires 24 hours of government accounting and auditing courses within a two-year period).

Professionals Assigned to the Audit
All of the professional assigned to the audit have experience auditing multiple special districts (see resumes for each team member at the “Engagement Team Qualifications” section of the proposal). The following organization chart outlines the professionals that will be assigned to the audit engagement:

University Park Recreation District	
		
	Richie Tandoc Client Service and Engagement Partner		
		
	Jenny Orantes Engagement Senior Manager		
		
	Danae Vasco Engagement Supervisor		

Audit Staff		

Licenses and Business Permits
Richie Tandoc, P.A. is licensed as a CPA Firm by the State of Florida Board of Accountancy and is and has been in good standing with the State Board. In addition, the Engagement Partner, Richelle Tandoc (“Richie”), is also certified by the State of Florida Board of Accountancy, and is in good standing with the State Board. See copies of CPA licenses at Appendix A to this proposal.
Also at Appendix A to this proposal, is a copy of the Firm’s local business tax receipt (i.e. occupational license” issued by Miami-Dade County, Florida.

References
The following is a select list of our special district audits, similar in scope of services to those requested in the RFP, with applicable contact information, performed by the proposed engagement team members within the last five years:

SEOPW CRA and Omni CRA (Component Units of the City of Miami)

Description of work:	Financial statement audit and agreed-upon procedures
Duration:	Fiscal years 2003 - 2024
Contact:	Miguel Valentin, Finance Officer
819 NW 2nd Ave, 3rd Floor, Miami, FL 33136
Tel: (305) 679-6810 / Email: mavalentin@miamigov.com

Coconut Grove Business Improvement District (A Component Unit of the City of Miami)

Description of work:	Financial statement audit
Duration:	Fiscal years 2013 - Present
Contact:	Mark Burns, Executive Director
3250 Mary St. #305, Coconut Grove, FL 33133
Tel: (305) 461-5506 / Email: mark@grovebid.com

Lincoln Road Business Improvement District

Description of work:	Financial statement audit	
Duration:	Fiscal years 2018 - Present	
Contact:	Anabel Llopis, Executive Director	
	1620 Drexel Ave, Suite 100, Miami Beach, FL 33139	
	Tel: (305) 600-0219 / Email: anabel@lincolnrd.com	

Boynton Beach Community Redevelopment Agency (A Component unit of the City of Boynton Beach)

Description of work:	Financial statement audit and single audit (2011 only)
Duration:	Fiscal year 2008 - Present	
Contact:	Vicki Hill, Finance Director	
	100 E. Ocean Ave, Boynton Beach, FL 33435	
	Tel: (561) 600-9092 / Email: HillV@bbfl.us	

Miami-Dade County Industrial Development Authority

Description of work:	Financial statement audit	
Duration:	Fiscal years 2021 - Present	
Contact:	Amanda Llovet, CFO	
	80 SW 8th St, Suite 2801, Miami, FL 33130	
	Tel: (305) 579-0070 / Email: allovet@mdcida.org	

OTHER REQUIRED PROPOSAL INFORMATION

Understanding of the Services Required
Richie Tandoc, P.A. has the ability and capability to perform all the services required in the RFP, based on our experience in auditing special districts and other governmental entities, and our knowledge of and expertise in state and local government accounting and auditing. We are committed to performing and completing our services within the specified time frame, as described in the RFP. In addition, we would be available to perform any additional work upon the District’s request and approval by the Board.
Our understanding of the reports to be issued for the District, include:
Report on the fair presentation of the basic financial statements;
Report on compliance with laws, rules and regulations and other matters and internal control over financial reporting based on an audit of the financial statements;
Report on compliance with Section 218.415, Florida Statutes;
Management letter in accordance with “Rules of the Auditor General”; and
If deemed applicable, Federal and/or State Single Audit Reports.
Firm Size and Location of Office
Richie Tandoc, P.A. is a small local CPA firm in South Florida. The address of Richie Tandoc, P.A.’s office from which the District’s audit will be conducted is 13453 SW 105th Ave, Miami, Florida 33176. All of Richie Tandoc, P.A.’s professionals that will be utilized on the audit engagement are located at this office.
At a minimum, there will be 4 personnel from Miami office location that will be working on the audit, which includes the Owner/Partner, Engagement Senior Manager, Engagement Supervisor and an Audit Staff.
Engagement Team Qualifications
In order to fulfill our commitment to the District, we have structured the proposed engagement team to be responsive to your needs, consisting of professionals with the skills and experience in dealing with the issues you face. We will not be utilizing any sub-consultants on this engagement. Below are the resumes of the proposed engagement team members.
Richie Tandoc, CPA, CFE
Client Service & Engagement Partner
Responsibilities
Richie will serve as the primary contact on the audit for management to ensure open and effective channels of communication. His responsibilities include keeping abreast of important developments concerning issues that would directly affect the District; coordinating the total services to be provided through continuous communication with members of the engagement team; determining the content of the reports to be issued; ascertaining that professional standards have been complied with throughout the engagement; and directing and controlling the efforts of all personnel on the engagement.

Resume
Richie is a Certified Public Accountant and Certified Fraud Examiner with over 32 years of experience providing audit services to governmental and non-profit clients.
Richie specializes in providing services specifically to: non-profit organizations, including charitable, religious and educational organizations and foundations, community social welfare organizations, and business leagues; and governmental organizations, including state and local governments, special districts, and special-purpose governmental organizations. He also specializes in performing Federal and State Single Audits for governmental and non-profit organizations in accordance with Government Auditing Standards, OMB Uniform Guidance and Chapter, 10.650 and 10.550, Rules of the Auditor General, respectively.
Richie stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Richie is compliant with the Yellow Book requirements for CPE.
Prior to starting Richie Tandoc, P.A., Richie was a Partner with SKJ&T, LLP/PAAST P.L. for 22 years, and prior to that, he was a Senior Manager with KPMG for 8 years. During his time at KPMG, Richie completed a 2-year audit rotation in KPMG’s London, England office.
Richie has provided services to a wide range of

Education:
Bachelor of Accounting, Florida International University
Master of Accounting, Florida International University

Professional and Business Affiliations:
Certified Public Accountant, Florida
Certified Fraud Examiner, ACFE
Member, Association of Certified Fraud Examiners
Member, American Institute of CPAs
Member, Government Finance Officers Association
Member, Florida Government Finance
Officers Association
Alumni, Florida International University
Member and Co Chair, United Way of
Miami Dade County Agency Audit Committee
Member, United Way of Miami Dade
County Community Impact Committee
Board Member, Early Learning
Coalition of Miami Dade/Monroe
Member, Early Learning Coalition of Miami Dade/Monroe Finance Committee
Member, FICPA Audit Committee

governmental clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Hialeah; City of Miami; City of Miami Community Redevelopment Agencies; City of Pompano Beach; Coconut Grove Business Improvement District; Florida Department of Environmental Protection; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade Expressway Authority; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.

Jenny Orantes, CFE
Engagement Senior Manager
Responsibilities
Jenny will be responsible for developing and coordinating the overall audit work plan under the direction of the client service partner. Her responsibilities also include supervising staff personnel, coordinating the day-to-day audit fieldwork with the Supervisor, and performing an in-depth review of all pertinent work papers and reports. Jenny will also be responsible for coordinating the completion of the audit and the preparation of the reports; and for bringing to the attention of the client service partner any technical and sensitive issues, and potential solutions to such.
Resume
Jenny is a Certified Fraud Examiner with over

25 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A., she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Senior Manager.
She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Jenny stays current with topics relating to accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Jenny is compliant with the Yellow Book requirements for CPE.
Jenny has provided services to a wide range of government clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Coral Springs; City of Miami Community Redevelopment Agencies; Coconut

Education:
Bachelor of Accounting, Florida International University
Master of Accounting, Florida International
University

Professional and Business Affiliations:
Certified Fraud Examiner, ACFE
Member, Association of Certified Fraud Examiners
Associate Member, American Institute
of CPAs
Associate Member, Florida Institute of CPAs
Member, Gov t Finance Officers
Association
Member, Florida Gov t Finance
Officers Association
Alumni, Florida International University
Former Member, United Way of
Miami Dade County Agency Audit Committee

Grove Business Improvement District; Florida Department of Environmental Protection; Miami- Dade County; Miami-Dade County Aviation Department; Miami Beach Housing Authority; School Board of Miami-Dade County; School District of Palm Beach County; and Wynwood Business Improvement District.

Danae Garcia
Engagement Supervisor
Responsibilities
Danae will assist in the planning of the audit; allocate audit tasks to staff and direct the day-to-day performance of the plan; will be under the supervision of the client service partner and senior manager; supervise audit staff and oversee daily progress of the engagement; communicate with the senior manager regarding the progress of the audit; review all workpapers and reports; and identify any technical issues to be discussed with the senior manager.
Resume
Danae has over 23 years of experience providing audit services to governmental and non-profit clients. Prior to the joining Richie Tandoc, P.A, she spent her entire public accounting career at SKJ&T/PAAST, P.L., rising to the level of Supervisor. She has substantial experience in auditing governmental and non-profit entities in accordance with Government Auditing Standards, auditing federal and state grants in accordance with OMB Circular A-133/Uniform Guidance and Rules of the Auditor General of the State of Florida.
Danae stays current with topics relating to

accounting and auditing, and more specifically, in the government and non-profit industries, by frequently attending local, state and national training seminars and conferences provided by the American Institute of Certified Public Accountants; Florida Institute of Certified Public Accountants; Government Finance Officers Association; and Florida Government Finance Officers Association. Danae is compliant with the Yellow Book requirements for CPE.

Education and Professional Affiliations:
Bachelor of Accounting, Florida International University
Currently studying for the Certified Fraud Examiners exam
Associate Member, AICPA
Associate Member, FICPA
Alumni, Florida International University

Danae has provided services to a wide range of government clients including, amongst others: Boynton Beach Community Redevelopment Agency; City of Miami; City of Miami Community Redevelopment Agencies; Coconut Grove Business Improvement District; Lincoln Road Business Improvement District; Miami-Dade County; Miami-Dade County Industrial Dev. Authority; School Board of Miami-Dade County; School District of Palm Beach County; Virginia Key Beach Park Trust; Washington Avenue Business Improvement District; West Villages Improvement District; and Wynwood Business Improvement District.
Experience in Preparing Governmental Financial Statements
For all of the governmental audits that are listed in the next section titled “Governmental Client List”, we are responsible for preparing the financial statements for each of those clients. As such, we have many years of experience in preparing financial statements in accordance with GASB pronouncements, standards and interpretations, and where applicable, submission of their comprehensive annual financial report to the Government Finance Officers Association. In addition, the proposed Partner on the engagement, Richie Tandoc, is a member of the Government Finance Officers Association - Special Review Committee for the comprehensive annual financial report program.

Government Client List
The following is a list of counties, municipalities and special districts that the proposed audit team at Richie Tandoc, P.A. have worked on in the last five years:

Bayfront Park Management Trust
Boynton Beach Community Red. Agency
City of Hialeah, Florida
City of Miami, Florida
City of Miami Midtown Community Redevelopment Agency
City of Miami Omni Community Redevelopment Agency
City of Miami SE Overtown Park West Community Redevelopment Agency
Coconut Grove Business Improvement District
Lincoln Road Business Improvement District
Miami-Dade County Aviation Department

Audit Approach and Work Plan

Miami-Dade County General Segment
Miami-Dade County Industrial Development Authority
Miami-Dade Expressway Authority
Miami-Dade Transit
Miami Sports & Exhibition Authority
School Board of Miami-Dade County
School District of Palm Beach County
Virginia Key Beach Park Trust
Washington Avenue Business Improvement District
West Villages Improvement District
Wynwood Business Improvement District

Richie Tandoc, P.A.’s approach to the audit involves measured planning of all activities and identifying key people and significant audit issues early in the process. The Firm believes that this approach represents a common sense, understanding and basic method for conducting an efficient engagement. A significant element of this approach will be the team of professionals highly experienced in servicing entities of similar size and complexity.
In order to perform the audit in the most efficient and effective manner possible, the audit, and involvement of each professional, will be conducted in the following four segments/phases:

UNIVERSITY PARK RECREATION DISTRICT

Phase I - Audit Planning

Phase I will take approx. 10% of the total hours budgeted for the engagement and will involve the Partner, Senior Manager and Supervisor

Phase II - Interim Fieldwork

Phase II will take approx. 20% of the total hours budgeted for the engagement and will involve the Senior Manager, Supervisor and Staff

Phase III - Year-end Substantive Testing

Phase III will take approx. 45% of the total hours budgeted for the engagement and will involve the Senior Manager, Supervisor and Staff

Phase IV - Exit Conference and Reporting

Phase IV will take approx. 25% of the total hours budgeted for the engagement and will involve the Partner, Senior Manager and Supervisor

Phase I – Audit Planning
The initial phase of the audit will be planning. Adequate planning ensures prompt completion of all auditing and reporting requirements and close coordination to provide our services in the most efficient basis.
The initial stage will commence at the earliest available time following our selection as auditors. Richie Tandoc, P.A. will make a detailed preliminary review of the financial and accounting operations. This will allow the auditors to identify at an early stage any known accounting, auditing or reporting matters to be resolved and anticipate any potential problems from any planned, pending or probable developments. Furthermore, Richie Tandoc, P.A. will be able to assign audit priorities and arrange for assistance and coordination with accounting and audit personnel.
After a preliminary review of the financial and accounting operations, Richie Tandoc, P.A. will perform a pre-field work conference with management. The purpose of the conference is to:
Establish meeting dates with management to discuss the planned audit approach and engagement status.
Schedule dates for client assistance schedules.
Identify potential problems and audit priorities.
After the meeting with appropriate management officials, Richie Tandoc, P.A. will define the specific engagement objectives. In defining the objectives unique to each assignment, Richie Tandoc, P.A. will review the reliability and integrity of existing systems and preliminarily assess how these procedures and policies meet the engagement objectives. Richie Tandoc, P.A. will then use this accumulated information concerning systems controls to develop a specific approach.
At this point, the team will discuss audit program procedures with the staff members to ensure that procedures are appropriate for matters scheduled for audit examination.
Emphasis will be given to enhancing audit programs which, when executed, will provide assurance that all procedures are properly carried out and reported on as mandated. Richie Tandoc, P.A. stresses maintaining professional judgment when developing audit programs by focusing on what the professional requirements recommend. Upon completion of developing audit programs, timetables will be re-visited with management to ensure the documents, schedules and reports requested will be provided within stated time frames and assist with monitoring the audit team’s progress.
Phase II – Interim Fieldwork
Approach to Determining Laws and Regulations Subject to Audit
One of the primary differences between auditing in the public and private sectors is the need to test for compliance with laws and regulations in public sector audits. Richie Tandoc, P.A. will plan the audit, where applicable to detect instances of noncompliance with certain provisions of laws, regulations, contract and grants, that could have a material effect on the financial statements. The approach to audit effectiveness for compliance with laws and regulations, include, but are not limited to:
Discussing compliance requirements with Finance personnel and the legal staff to identify areas of particular concern;
Documenting procedures and controls used to monitor compliance;
Identifying events that could lead to instances of potential noncompliance;

Reviewing minutes of the appropriate board meetings; and
Performing additional specific testing as deemed appropriate.
Approach to Drawing Samples for Test of Compliance
The approach to drawing samples for test of compliance depends on the compliance requirement identified. Generally, the samples that we select for testing are based on auditor judgment, and may be the same selections that are used during our test of internal controls over compliance, if such samples lend itself to that. However, the number of samples selected is based on the total population of transactions that fall under that specific compliance requirement, and are determined in accordance with professional auditing standards.

Approach to Internal Controls and Test of Transactions
During this phase, Richie Tandoc, P.A. will focus on establishing a thorough understanding of administrative and internal accounting controls that relate directly to the accuracy and reliability of financial information. Specifically, Richie Tandoc, P.A. will evaluate how information in the general ledger is compiled, processed and used to prepare financial reports. This evaluation includes both manual and EDP controls. Features relevant to a particular system depend on:
The actual activities and control procedures in effect;
How control procedures are executed and;
How responsibility for their execution is segregated.
Controls will be documented, and evidence gathered on the effectiveness of controls through inquiry, observation, inspection of documents, records and reports and re-performance of procedures, for each significant class of transaction to determine the following objectives, where applicable:
Authorization	Transactions are executed in accordance with management’s general
or specific authorization.
Recording	Transactions are recorded as necessary to permit preparation of
financial statements in conformity with criteria applicable to such statements and to maintain accountability for assets.
Access to Assets	Access to assets is permitted only in accordance with management’s
authorization.
Asset Accountability	The recorded accountability of assets is compared with the existing
assets at reasonable intervals and appropriate action is taken with respect to differences.
Upon completion of our evaluation and test of controls, we will develop preliminary management comments and internal control recommendations, if any. Audit programs will be prepared for the final phase of our audit work that will focus on the areas of audit risk determined in part by the level of reliance placed on internal controls. Thereafter, we expect to begin detailed testing of transactions. Detail tests shall encompass the cash receipts/revenue cycle, disbursements/expenditure cycle, and payroll cycle, at a minimum, to determine compliance with internal controls, guidelines and contractual obligations previously documented. Further, we will begin certain analytical procedures (such as fluctuation analysis, budget versus actual, and ratio analysis, where applicable).

Phase III – Year-end Substantive Testing
We will begin year-end substantive testing immediately upon the availability of Finance staff and the year-end closing. Based upon the results of interim testing, we will finalize our detailed tests of account balances. Audit programs will be updated to recognize and address concerns that arise during interim testing.
During this phase, we will complete our analytical review of operations and assess the impact of confirmation procedures. Financial statements will be reviewed to ensure compliance with generally accepted accounting principles. Also, we will initiate discussions with management and obtain responses regarding our audit findings and internal control and operational recommendations, if any, and discuss all audit adjustments with the appropriate personnel.
Phase IV – Exit Conference and Reporting
The audit concludes with an exit conference conducted with representatives of Finance staff and Audit Committee, if applicable. We will formalize responses to all audit findings and internal control recommendations, if any. We will discuss all significant matters noted during our examination with required action plans for corrections. We will then issue final reports, with the approval of management, including our audit reports on the financial statements, the reports on internal control over financial reporting and on compliance and other matters, and the management letter with recommendations to increase efficiency, improve internal controls and enhance operations.
Overall, we feel that our audit approach is efficient, effective and beneficial to the District because it is designed to provide solutions that are tailored to your specific needs. More importantly, it provides feedback on the operational efficiency behind the financial statements and what might be done to improve them in the future.
Cost of Services
Total All-Inclusive Maximum Price for the Financial Statement Audit
Our proposed fees reflect and include the objectives and scope of services requested in the RFP. Richie Tandoc, P.A.’s policy is to estimate fees at amounts that are highly competitive, but will also enable us to respond to your needs and provide the quality of service that an organization the size and complexity of the District require. In general, our fees are based on the level of experience and training of the individuals assigned, as detailed in our proposal.
Richie Tandoc, P.A.’s proposed lump sum fee for the audit of the basic financial statements of the District for the fiscal year ending September 30, 2025 and the two (2) annual renewals, are as follows:

Year Ending Sept. 30,	Proposed Fee	
2025	$30,500	
2026	$29,000	
2027	$29,000	
If significant additional time is necessary to complete the audit as a result of unforeseen and uncontrollable circumstances, we will immediately discuss it with management and arrive at a new estimate prior to incurring additional costs.

Price for a Single Audit
Based on our review of the District’s prior years’ financial statements, a Federal or State Single Audit has not been performed. However, if a single audit is ever required, the proposed fee is $4,800 for the first major program, and an additional $2,400 for each additional major program.
Rates for Additional Professional Services
If the District request any additional services outside the scope of the audit, then such additional work shall be performed only upon a written agreement between the District and Richie Tandoc,
P.A. Any such additional work agreed to between the District and Richie Tandoc, P.A. shall be performed at a blended rate of $110 per hour. Services outside the scope of the audit may include those services that would not impair our independence as your auditors, such as certain agreed-upon procedures, tax-related research and inquiries, and certain other financial consulting services.

APPENDIX A:
COPIES OF LICENSES AND BUSINESS PERMITS

Ron Desantis, Governor

r

STATE OF FLORIDA

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

THE ACCOUNT	ED UNDER THE

PROVI	TES

EXPIRATION DATE: DECEMBER 31, 2025
Always verify licenses online at MyFloridalicense.com

ISSUED: 07/17/2025
Do not alter this document in any form.

This is your license. It is unlawful for anyone other than the licensee to use this document.

"'""°�"''·G=,oo,	Ma..;,,.c,;ffi,, "'""d"	O"'�r
STATE OF FLORIDA	r-"
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

THE CERTIFIED P	_..,=,,.:,_	SED UNDER THE

PROVI	TUTES

EXPIRATION DATE: DECEMBER 31, 2026
Always verify licenses online at MyFloridalicense.com

ISSUED: 09/22/2025
Do not alter this document in any form.

This is your license. It is unlawful for anyone other than the licensee to use this document.

000258

Local Business Tax Receipt
Miami-Dade County, State of Florida
-lltlS IS NOT A BILL- DO NOT PAY

LBT

7407533
IIUsnlESSNAME.\OCA1lON
RICHIE TANDOC PA 13453 SW 105TH AVE M.IAMI Fl 33176--6036

RECUPTNO.
NEW
7704918

EXPIRES SEPTEMBER 30, 2025
Must be displayed at place of business
Pursuant to County Code Chapter BA - Art. 9 & 10

OWNER
RIOilE TANDOCPA
C/0 RIOiELLEC TANDOC MGR
Employee(s)

SEC. TYPE Of BUSINESS
212 P.A/C0RP/PARTNERSHIP/FIRM AD7220B

PAYMENT RECEIVED
BY TAX COlllCTOl
$75.00 07/23/2025
PTBTC-25-130671

This Loe.I 811$ineu Tax Receipt only confinns payment of tho �al Business Tax. The Re<:eipt is not a license, permit. ora certification ol the holders qualilicauons,to do business. Holder must comply with any goYenvnental or no11gowernmental regulatory laws and requirements wbich apply to the business.
The REC£1PT NO. abow-e must be displayed on all commercial yehicles - Miami-Oade Code Sec 8&-276.
For more information, w-isit www.mlamidade.gow-[laxcollector

0()4200

Local Business Tax Receipt
Miami-Dade County, State of Florida
-THIS IS NOT A Bill- DO NOT PAY

7407533
BU!ilNU:$ NAIIEJLOCATIOIII
RICHIE TANDOC PA 13453 SW 105TH AVE MIAMI FL 33176--6036

RECEIPT NO.

RENEWAL 7704918

EXPIRES SEPTEMBER 30, 2026
Must be displayed at place of business Pursuant to County Code Chapter BA-Art. 9 & 10

OWNER
RIOilETA.!\'OOPCA
C/0PJOiB.1.£ {TANDOC MGR
F.mployee(s)

$lC. TYPI:Ol 8USINf:U
212 PA/CORP/PARTNERSHIP/FIRM
A072208

PAYMENT IECflVED I VTAX COUECTO I
$75.00 07/23/2025
PTBTC-25-130671

Thia �I	Buunaa Tu Rac,r,e oalw nN!raa payaHt of th• Local B111laaTu. Th• Receipt Is IOI■Ucem,
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For more lnfonn■tlon, vl1lt mdcta11eoll,1'"tor.gov

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University Park Recreation District

Ranking of Auditing Services Proposals

University Park RD
Auditor Selection Rankings

Criteria	Possible	Phillips
Feldman		
	Points		Points	
		Group		

Grau & Assoc.	
Points	Richie Tandoc, P.A.	Points	Maulding &	
Points		Carr, Riggs & Ingram	
Points	
Qualified, MultipleCPAs on Staff		Qualified, MultipleCPAs on Staff	Qualified, MultipleCPAs on Staff			Qualified, MultipleCPAs on Staff		

ExtensiveCDD		Substantial CDD	
NoCDD			
ExtensiveCDD		
Experience		Experience	Experience			Experience		

Sufficient		

Sufficient	

Sufficient			

Sufficient		

Capable		

Capable	

Capable			

Capable		
$28,000 +		$30,500 +	$30,100 +			$35,000 +		
$29,000 +
$30,000 =
$87,000		$29,000 +
$29,000 =
$88,500	$30,800 +
$31,700 =
$92,600			$36,500 +
$38,000 =
$109,500		

$87,000		
$88,500	L $92,600			
$109,500	

.i	

Jenkins

Ability of Personnel	

20.0	Qualified, MultipleCPAs on Staff	
Proposer's
 Experience		
20.0		ExtensiveCDD Experience		

Understanding of Scope of Work	
25.0	
Sufficient	
Ability to Furnish
 Required Services		
25.0		
Capable		
$28,000 +	
$28,000 +	
Price for Services		$29,000	=	
for Three Years	10.0	$85,000		
Total	100.0			
Total Price		$85,000