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: