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HomeMy Public PortalAboutBaird & Company RFP RFP 2012-628 "Annual Financial Audit Services" City of Tybee Island, Georgia Technical Proposal Rep E. Whiddon, CPA, CVA rew @bairdcpas.com Baird & Company, CPAs, LLC 4210 Columbia Road, Building 10 Augusta, GA 30907 Telephone: 706-855-9500 FAX: 706-855-2900 Our proposal is CONFIDENTIAL City of Tybee Island, Georgia Table of Contents Page Letter of Transmittal 3 Profile of Baird & Company, CPAs 5 Summary of Proposer's Qualifications 6 Work Plan and Approach to the Audit 7 Additional Information 9 Resume' 11 Qualification Form 15 Peer Review Report 16 Attached: City Public Benefit Application Vird ompany CPAs, LLC John P.Gdhon.Jr.CPA,P1•:S,( S,CIA Brenda F.Carroll,CPA.C'FE,C'I I,C 1CA, FC'T.4.C•SIiP.PPS CERTIFIF.I)PI IRLIC ACCOUNTANT:S&FINANCIAL ADVISORS Rep E. Whiddon.('1';t.('J;1 Letter of Transmittal CONFIDENTIAL Town Council City of Tybee Island, Georgia P.O. Box 2749 Tybee Island, GA 31328 This proposal is being made to assist you in selecting the most qualified certified public accounting firm to perform the independent audit of the annual financial statements of City of Tybee Island, Georgia for the year ending June 30, 2012 through 2016 with the option to renew for the two subsequent years. Our knowledge, experience and commitment will allow us to meet your reporting deadlines. Rep E. Whiddon, CPA, Audit Partner, will be authorized to make representations for the firm and is responsible for the quality of the report and working papers. Firm Qualifications and Experience We believe that we are the best qualified firm to perform your independent audit services for the following reasons: Firm Stability - We have offered audit, tax, consulting and bookkeeping services to clients located in Georgia and South Carolina, since 1927. Expertise - Our firm has been engaged to perform audits for municipalities, counties, school districts, authorities, libraries, not-for-profit organizations, pension plans, manufacturing, commercial and retail clients. Experience - Our Audit Partner has over 25 years experience conducting independent audits. Each Audit Manager has over 10 years audit experience working on multiple engagements. We have a single audit specialist well versed in OMB A-133 audit requirements. Independence - Our firm meets the independence requirements of the Government Auditing Standards (1994 Revision). We are independent of City of Tybee Island, Georgia. Certification - Our Firm is a properly licensed Certified Public Accounting firm as described by generally accepted government auditing standards. We are licensed to perform accounting services in Georgia and South Carolina. Education - Each member of our audit team has earned a bachelor degree in accounting and meets the continuing education requirements of the AICPA, the Georgia Society of CPAs, the South Carolina Association of CPAs, and the State Boards of Accountancy for South Carolina and Georgia. Commitment - Each team member is committed to working with you so that you will receive value added services. We are committed to performing the audit procedures necessary to complete the audit in a timely manner and issue our reports to meet your deadlines. 4210 Columbia Road,Building 10,Augusta,South Carolina 30907/Telephone(706)855-9500/'relefax(706)855-2900(wwvp.hairdcpas.com) Litigation and Disciplinary Action: Our firm does not have a record of substandard work. We have no open, pending or threatened litigation and has not been named a defendant in any lawsuit. No disciplinary actions against our firm or professional personnel have been taken by the Georgia Board of Accountancy, the South Carolina Board of Accountancy, the Georgia Society of Certified Public Accountants, the South Carolina Association of CPAs or the AICPA. Our full time audit staff is made up of Certified Public Accountants, Certified Fraud Examiners and Certified Internal Auditors that have successfully completed audits of municipalities and local government in Georgia and South Carolina in a timely and professional manner. Your audits will be performed in accordance with U.S. Generally Accepted Auditing Standards, the standards set forth for financial audits in the U.S. General Accounting Office's (GAO) Government Auditing Standards, the provisions of the federal Single Audit Act as amended in 1996 and the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State and Local Governments and other applicable State laws and regulations. Based upon our stability, experience, education and commitment to meet client needs, we believe that we are qualified to perform your independent financial audits. We have read the RFP and understand the work to be done and agree to its requirements and specifications. I am authorized to sign the letter and bind our firm. .74 ZJI-c. Rep E. Whiddon, CPA March 5, 2012 4 City of Tybee Island, Georgia Proposal for Annual Financial Audit Services CONFIDENTIAL Profile of Baird & Company, CPAs, LLC Firm Profile: We are a full-service accounting firm, made up of fifteen employees, that offers auditing, internal auditing, accounting, tax, business valuation, fraud investigation and management consulting services. Our services have been offered since our founding in 1927. Our full time audit staff includes two partners, a managers, a single audit specialist and four staff members that are qualified and experienced in auditing local governments. We also have an additional four accountants that can be used as needed. Our firm is located in Augusta, Georgia, which will be responsible for the engagement. The Right Team: Each individual is chosen on the basis of technical expertise and a proven track record of proactive client service. We have conducted independent audits and issued the required reports for Georgia and South Carolina municipalities, counties, authorities and libraries. We also have performed agreed upon procedures for many of our government clients that meet the independence standards of the AICPA and GAO. We have performed OMB A-133 audits for each of our government and not for profit clients. Our audit team will consist of Certified Public Accountants, Certified Fraud Examiners and Certified Internal Auditors. Each audit team member has participated in multiple audits of government entities in both South Carolina and Georgia. Continuing Professional Education: Each member of our audit team has met the continuing education requirements of the American Institute of Certified Public Accountants, the Georgia Society of CPAs and the South Carolina Association of CPAs. Additionally, each auditor has met the continuing education requirements necessary to perform government and single audits. Some of our similar government clients and the services provided are as follows: City of Crawfordville, GA (5+ yrs) Burke County, GA (5+yrs) Audit of the annual financial statements Audit of the annual financial statements Preparation of the annual financial statements Preparation of the annual financial statements Single audit reports Single audit report Governor's emergency fund reports Agreed upon procedures -Magistrate Office Business type fund -water and sewerage Landfill assurance report Schedule of projects funded with SPLOST McDuffie County, GA-(5 yrs) City of Walterboro, SC (5+ yrs) Audit of the annual financial statements Audit of the annual financial statements Preparation of the annual financial statements Preparation of the annual financial statements Single audit reports Single audit reports Governor's emergency fund reports Business type fund -water and sewerage Department of Community Affairs reports Schedule of projects funded with SPLOST Business type fund -water and sewerage We also perform annual audits for the following entities. Florence Co., SC Georgetown Co., SC Colleton Co., SC Florence School Dist. One Jasper Co., SC Yemassee, SC We are presently serving as the internal auditor for the Augusta-Richmond County, GA. We have worked with various counties and municipalities that have received the GFOA Certificate of Excellence. 5 City of Tybee Island, Georgia Proposal for Annual Financial Audit Services CONFIDENTIAL Summary of Proposer's Qualifications The following will participate in the audit of your financial statements: Rep E."Butch" Whiddon, CPA, CVA- Engagement Audit Partner Butch, a graduate from Auburn University and Augusta State University will be the audit partner assigned to this engagement, with over twenty-five years experience in auditing counties, municipalities, school districts, not-for- profits and commercial entities. He will plan and supervise the engagement, review audit documentation and review the financial statements. Butch has met the continuing education requirements necessary to perform government and single audits. He will also supervise the testing of federal expenditures. Brenda Carroll, MBA, CPA, CIA, CFE, FCPA, CICA -Audit Partner Brenda, a graduate of the MBA program at Augusta State University, will supervise internal control testing and compliance. She has over fifteen years experience in government management and auditing. She is also responsible for the "back-up review". Brenda has met the continuing education requirements necessary to perform government and single audits. Connie Gamble, CPA-Audit Manager Connie, a graduate of the University of Georgia, will be in-charge on your engagement. She has over twenty years experience in accounting and has managed audits for the past six years primarily in the government and single audit arenas. She will be responsible for supervising staff, review of work papers and financial statement presentations. Connie has met the continuing education requirements necessary to perform government and single audits. Staff: Staff accountants will be assigned as needed. Their duties will include testing account balances and account analysis. Our staff has earned bachelors degrees from qualified universities and has the experience and expertise necessary to perform the audit of your financial statements. Elaine Krouse -Senior Staff Accountant Elaine will serve as senior staff accountant. She graduated from Georgia Southern University and is currently working toward her masters degree in accounting. She has worked in the government auditing area for the last two years and was the in-charge on several audit engagements. She has met the government and single audit education and continuing educations requirements Bradley Smith -Staff Accountant Bradley has recently graduated from Georgia Southern University and served on several government engagements. He has met the government and single audit education and continuing educations requirements. Contingency Plan for Turnover: It is our firm policy to limit staff rotations on multi-year audit engagements. Each member of our engagement team has extended tenure with the firm, therefore turnover is low. As a result, we do not expect that key audit personnel will be rotated away from your annual audit. In the event of some unforeseen event, our policy is to promptly notify all clients of any major staffing change. Fortunately, we have a large and experienced staff which is cross trained to minimize any potential client inconvenience. Insurance: We will maintain, during the entire performance of this contract, adequate professional liability insurance. Our carriers are in good standing and rated A or better with AM Best Company. We have an errors and omissions insurance policy providing a prudent amount of coverage for the willful or negligent acts, or omissions of any officer, employees or agents. We will not use specialists or subcontractors on this engagement. We do not discriminate in employment of persons upon the basis of race, color, creed, national origin, sex, age, or physical handicap. 6 City of Tybee Island, Georgia Proposal for Annual Financial Audit Services CONFIDENTIAL Work Plan and Approach to the Audit Basic Audit Approach: We will use a risk-based audit approach using tailored audit programs to enable us to complete the work within the required due dates and meet the requirements of Generally Accepted Auditing Standards. We use "PPC Smart Practice Aids"to tailor our audit programs to meet the requirements of your audit. We will use statistical, proportion size and haphazard sampling to test transactions and account balances where it is deemed cost effective and appropriate for the balance being tested. We will also test attributes which will allow us to issue our report on internal control and compliance. Each staff member is equipped with lap top computers. We expect to have internet access that will enable us to work from our Augusta server. Although we have not gone paperless, all of our documentation is done using electronic data storage. Preliminary analytical procedures are used in the planning process. This allows us to determine significant audit areas and areas of specific risk. Our basic audit procedures will be based on the preliminary analytical procedures applied to your financial information and inquiry of management. Additional procedures may be added as more data is gathered during the testing phase of your audit. We will perform final analytical procedures as a final check of your financial statements. We will gain an understanding of your internal control structure through inquiry, walk-through observations, client completed internal control questionnaires and transaction testing. Our tests of revenues, expenditures and expenses will be the basis for our report on your compliance with laws and regulations and internal control. The typical assistance would include the preparation of schedules to be agreed upon during the preliminary phase of the audit. Your staff will assist in locating invoices and other source documents as applicable as well as the preparation of confirmations and correspondence associated with the audit. If any part of the audit is judged to be unacceptable by the State Auditor, the cognizant agency, or any other government agency, we will do whatever is necessary to satisfy the agency at no extra cost. It is the practice of our firm to perform much of our work at the client's office. It is sometimes necessary to perform a portion of the work at our office, such as organizing files, planning, proofing financial statements and partner meetings. We will utilize our own computer specialist as needed to effectuate efficiencies of the audit The following sets forth our best estimate of the time it will take to complete fieldwork, prepare the financials and issue our reports: 2012 2013 2014 2015 2016 Position Name Task Hours Hours Hours Hours Hours Partner Whiddon Fieldwork/Review 40 40 40 40 40 Partner Caroll Back-up Review 4 4 4 4 4 Manager Gamble Fieldwork 56 48 40 40 40 Staff Krouse/Smith Fieldwork 96 88 80 80 80 Total Hours 196 180 164 164 164 As we gain experience, we expect to reduce our on-site and in-office time significantly. 7 City of Tybee Island, Georgia Proposal for Annual Financial Audit Services CONFIDENTIAL Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America, promulgated by the American Institute of Certified Public Accountants in accordance with the standards applicable to financial audits contained in the Government Audit Standards issued by the Comptroller General of the United States. Tentative schedule for completing the audit within specified deadlines listed in the RFP. Prior to initiating the audit, you will need to sign an engagement letter that confirms your understanding of the services that we will provide and sets out the audit objective, our responsibilities in performing the audit in accordance with generally accepted auditing standards and management's responsibilities. May of each audit year: Our audit will begin with a pre-audit conference each year. This will give you the opportunity to meet the audit team and discuss responsibilities and expectations. We will review items needed for the audit. Each of us will leave this conference with an understanding of the timing of audit and our responsibilities. Preliminary field work will consist tests of revenues and expenses, payroll, journal entries and compliance. We expect read the minutes posted on your website. August-September Fieldwork will include management inquiry, third party confirmations, tests of subsequent receipts and disbursements. Our audit documentation will be retained for a minimum of five years. We expect to begin fieldwork after receiving your trial balance on August 17. This information will be downloaded to our audit software package. Our audit Partner, Manager and Senior Accountant will be on-site between on August 27, 2012.and complete fieldwork in two weeks. While on site our Staff Accountant will begin preparing the financial statements At the exit conference, we will discuss audit adjustments, passed audit adjustments as well as audit findings. We will discuss recommendations to improve internal control and operating efficiency with management prior to issuing our management recommendation letter. This will give you the opportunity to provide a written response that will be included in the reports. We will submit a draft of the financial statements for your approval prior to October 15, 2012. We will submit the final report and management letter no later than November 2, 2012. Our partners and staff will be available to answer questions that may arise during the audit year at no additional cost. Presentation to the City Council: We expect to present our reports and review the financial statements at your Council meeting following the deliver of your financial statements and our reports.. Reports After the completion of fieldwork and receipt of the attorney letters and the management representation letter, we will issue the following reports: Independent Auditors' Report. To include an "in relation to" opinion relating to the schedules attached to your financial statements including the Schedule of Projects Funded with special Purpose Local Option Sales Tax Proceeds and the Schedule of Hotel/Motel Tas.. Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. Schedule of Findings and Responses. We will deliver the financial statements along with an electronic copy to include on your web site. 8 City of Tybee Island, Georgia Proposal for Annual Financial Audit Services CONFIDENTIAL State Reporting Requirements: We will issue Independent Auditors' Reports on any grant funds received by the City form the Governor's emergency fund or from a special project state application. Single Audit: In the event that your federal expenditures exceed $500,000, an OMB A-133 audit will be required. We will issued the following reports. The Single Audit will be performed in accordance with the American Institute of Certified Public Accountants auditing standards generally accepted in the United States, Government Auditing Standards, the Single Audit Act, as amended, and the Office of Management and Budget Circular A-133. Report on Compliance with Requirements Applicable to Each Major Federal Program and Internal Control Over Compliance in Accordance with OMB Circular A-133. Schedule of Findings and Questioned Costs. Data Collection Form (for single audit purposes) It is management's responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' if appropriate, to pass-through entities. Communications with Management We will provide verbal and written communication with management for the express purpose of enhancing the financial reports to provide accurate, timely information to the users. Non-reportable conditions observed during the course of the examination will be reported in a separate letter to management and will refer to the reports on compliance and internal controls. Additionally, in the event the City may require a "comfort letter" or "consent letter", we will prepare the letter in the formats provided by the City. All documentation necessary for the preparation of these letters is to be provided by the City. 9 City of Tybee Island, Georgia Proposal for Annual Financial Audit Services CONFIDENTIAL Additional Information Advantages of using Baird & Company, CPAs,LLC Firm Full service accounting firm. Well staffed to meet the client needs. Licensed to practice in Georgia and South Carolina. Extensive experience in performing audits in the Government arena. Including water and sewerage systems, Ilibraries', land fill assurance, DCA reporting and single audits. GFOA Certifications have been received by several of our clients. Available for consultation through out the year at no extra cost. Committed to offering value added services to our clients. Tailored audit programs from PPC. Staff: Full time audit staff. Qualified to perform Government audits. Qualified to perform audits of the Schedule of Federal Expenditures. Engagement staff will include Partners and Managers that are CPAs. Each staff member has earned bachelors degrees from accredited Universities. Each staff member is working to earn an advanced degree. Met government continuing education requirements. Each staff member has worked on government engagements for the past two years. Peer Review - Our latest peer review was performed by Abbott, Jordan & Koon, LLC, whose report was dated July 30, 2010. We received the highest possible rating, a pass opinion. Performance Improvement- Our firm will assist you in improving internal control and operation efficiency by making helpful recommendations. The objective of our audit is to express an opinion as to whether the financial statements are fairly stated, in all material respects, in conformity with accounting principles generally accepted in the United States of America and to report on the fairness of the additional information when considered in relation to the financial statements taken as a whole. 10 Rep E. "Butch"Whiddon, CPA, CVA Engagement Audit Partner CONFIDENTIAL Education: Auburn University- Bachelor of Business Administration -General Business Major Augusta State University- Bachelor of Business Administration -Accounting Major Certified Public Accountant Certified Valuation Analyst Continuing Professional Education Courses: Rep has met the continuing education requirements of the American Institute of Certified Public Accountants, the Georgia Society of CPAs and the South Carolina Association of CPAS. He has also met the continuing education requirements needed to perform governmental and single audits by completing a minimum of 80 hours of continuing professional education and training every two years with at least 20 hours completed each year of the two year period. Courses; 2011 Revised Yellow Book Government& Non Profit Update Top Ten Fraud Schemes Government Accounting 7 Reporting Update Government GAAP Applying A-133 to Not for Profits and Government Professional Experience: Is responsible for financial audits of local governments, manufacturing companies, construction companies, automotive dealers, not-for-profit agencies and organizations, and colleges and universities. Is responsible for supervision and review of work performed by senior and junior audit staff. Is responsible for consulting engagements for local government, manufacturing, retail and business clients. Governmental Audit and Single Audit Engagement Experience: Florence County, SC Walterboro, SC Jasper Co. Sc Colleton County, Sc Georgetown County, SC ABBE Library System Aiken County, SC Georgetown County, SC Florence School Dist. One Aiken County PSA McDuffie County, GA Columbia Co. W&S Columbia County, GA Columbia Co. Health Dept. McDuffie Co. Health Dept. Wilkes Co. Health Dept. Lincoln Co. Health Dept. Warren Co. Health Dept. City of Augusta, GA Yemassee, SC Professional Organizations: American Institute of Certified Public Accountants South Carolina Society of Certified Public Accountants National Association of Certified Valuation Analysts Civic/Church Affiliation: Metro Augusta Chamber of Commerce First Baptist Church of Thomson 12 Brenda F. Carroll, MBA, CPA, CIA, CFE, CICA, FCPA Audit Partner CONFIDENTIAL Education: Augusta State University- Bachelor of Science-Accounting Augusta State University- Master Business Administration Certified Public Accountant Certified Internal Auditor Certified Fraud Examiner Certified Internal Control Auditor Forensic Certified Public Accountant Continuing Professional Education: Brenda has met the continuing education requirements of the American Institute of Certified Public Accountants, the Georgia Society of CPAs, the South Carolina Association of CPAs. She has also met the continuing education requirements needed to perform governmental and single audits by completing a minimum of 80 hours of continuing professional education and training every two years with at least 20 hours completed each year of the two year period. Courses; 2011 Revised Yellow Book Applying A-133 to Not for Profits and Government Top Ten Fraud Schemes Government Accounting & Reporting Updates Government& Non Profit Update Governmental Accounting & GAAP Professional Experience: Assumed responsibility for financial audits of local governments, manufacturing companies, construction companies, automotive dealers, not-for-profit agencies and organizations, HUD Agencies and colleges and universities. Assumed supervision and review responsibilities for work performed by junior and senior audit staff. Served as comptroller at a private college. Taught auditing and accounting courses at a local college. Governmental Audit and Single Audit Engagement Experience: Georgetown County, SC Florence County, SC Aiken County, SC Aiken County PSA McDuffie County, GA ABBE Library System Columbia Co. W&S Columbia County, GA Columbia Co. Health Dept. McDuffie Co. Health Dept Wilkes Co. Health Dept. Lincoln Co. Health Dept Warren Co. Health Dept. City of Augusta, GA Professional Organizations: American Institute of Certified Public Accountants South Carolina Society of Certified Public Accountants South Carolina Association of Certified Public Accountants Institute of Internal Auditors Association of Certified Fraud Examiners Church/Civic Affiliation: First Baptist Church Distant Island Civic Club Augusta Metro Chamber of Commerce Martinez-Evans Rotary Club Augusta Technical College -Advisory Board Jud C. Hickey Alzheimer's Center(Treasurer) Imperial Theatre (Treasurer) 1.3 Connie Gamble, CPA Audit Manager CONFIDENTIAL Education: University of Georgia- Bachelor of Arts Augusta State University- Post Baccalaureate in Accounting Certified Public Accountant Continuing Professional Education: Connie has met the continuing education requirements of the American Institute of Certified Public Accountants, the Georgia Society of CPAs, and the South Carolina Association of CPAs. She has also met the continuing education requirements needed to perform governmental and single audits by completing a minimum of 80 hours of continuing professional education and training every two years with at least 20 hours completed each year of the two year • period. Courses; 2011 Revised Yellow Book Applying A-133 to Not for Profits and Government Top Ten Fraud Schemes Government Accounting & Reporting Updates Government& Non Profit Update Governmental Accounting & GAAP Professional Experience: Assumed in-charge responsibilities on local government audits, audits of colleges and universities, and manufacturing companies in South Carolina and Georgia. Assumed single audit, as well as in-charge responsibilities, on Florence School District One, Florence County, SC, Jasper County, SC, the City of Walterboro, SC, and McDuffie County, GA. Served as a team member on consultation engagements with local governments and manufacturing clients. Governmental Audit and Single Audit Engagement Experience: Burke County, GA Colleton County, SC Georgetown County, SC Florence School District One McDuffie County, GA Florence County, SC Walterboro, SC Jasper County, SC Aiken County, SC City of Thomson, GA Yemassee, SC Professional Organizations: American Institute of Certified Public Accountants Georgia Society of Certified Public Accountants Civic Affiliation: Imperial Theatre 14 QUALIFICATION FORM General Information Firm Name: Baird & Company, CPAs, LLC Contact Person: Rep E. Whiddon, CPA, CVA Address: 4210 Columbia Rd., Building 10 Augusta, GA 30907 Telephone number 706-855-9500 FAX number 706-855-2900 e-mail rew(c�bairdcpas.com Firm's FEI Number 58 -0151630 Firm's Georgia CPA State License Registration Number ACF 000766 Firm's South Carolina State License Registration Number 9463 Type of Accounting Practice State of Georgia Limited Liability Company CONTRACTOR FIRM CERTIFICATION STATEMENT We certify that the information contained herein is true and correct to the best of our knowledge, and that the person submitting the RFP on behalf of the Baird & Company, CPAs, LLC has the authority to submit this RFP and make all representations contained herein. We understand that the inclusion of false information may result in rejection of the proposal submitted in response to this RFP. Rep E. Whiddon, CPA Partner Baird & Company, CPAs, LLC March 5, 2012 15 AJK Abbott, Jordan 6,Koon, LLC CERTIFIED PUBLIC ACCOUNTANTS P.O.Box 609 61405 Second Street CI Manchester,GA 31816 SYSTEM REVIEW REPORT To the owners Baird&Company CPA's LLC And the Peer Review Committee of the Georgia Society of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Baird&Company CPA's LLC(the firm)in effect for the year ended March 31,2010. Our 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. The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. The nature, objectives,scope,limitations of,and the procedures performed in a System Review are described in the standards at www.aicpa.org/summary. As required by the standards,engagements selected for review included engagements performed under the Government Auditing Standards and audits of employee benefit plans. In our opinion,the system of quality control for the accounting and auditing practice of Baird&Company CPA's LLC in effect for the year ended March 31,2010, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass,pass with deficiency(ies), or fail. Baird&Company CPA's LLC has received a peer review rating of pass. Ilkstv■-34"4-vtAs-1 Manchester,Georgia July 30,2010 MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS GEORGIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 16 Affidavit Verifying Status for City Public Benefit Application By executing this affidavit under oath, as an applicant for a City of Tybee Island, Georgia, Business License or Occupation Tax Certificate, Alcohol License, Taxi Permit, Contract, or other public benefit as referenced in O.C.G.A. Section 50-36-1,I am stating the following with respect to my application for a City of Tybee Island: • Business License or Occupational Tax Certificate, • Alcohol License, (circle all that apply) ■ Taxi Permit, ■ Contract • Other public benefit Audit of Financial Statements for Baird & Company, CPA's, LLC (printed name of natural person applying on behalf of individual,business, corporation,partnership,or other private entity). I) X I am a United States citizen. OR 2) I am a legal permanent resident 18 years of age or older or I am an otherwise qualified alien or non-immigrant under the Federal Immigration and Nationality Act, 18 years of age or older and lawfully present in the United States. * In making the above representation under oath, I understand that any person who knowingly and willfully makes a false,fictitious,or fraudulent statement or representation in an affidavit shall be guilty of a violation of Code Section 1 6-10- 20 of the Official Code of Georgia. Signature of Applicant 03-09-2012 Date Rep E. Whiddon, CPA Printed Name *Alien Registration Number for Non-citizens SUBSCRIBED AND SWORN BEFORE ME ON TIIIS THE 9th DA/Yf'OF March ,20 12 Notary Public j�1 ` 40(..:4 -1 My Commission Expires: -/_1 ;5-',)G/ o- Note: U.C.G.A. §50-36-1(e)(2) requires that aliens under the federal Immigration and Nationality Act, Title 8 U.S.C.,as amended,provide their alien registration number. Because legal permanent residents arc included in the federal definition of "alien", legal permanent residents must also provide their alien registration number. Qualified aliens that do not have an alien registration number may supply another identifying number below: