HomeMy Public PortalAboutResolution No. 23-137 Agreement with Caballero, Fierman, LLerena Garcia LLP for Independent Consultant Audit Support ServicesSponsored By: Interim City Manager
RESOLUTION NO. 23-137
AN EMERGENCY RESOLUTION OF THE CITY COMMISSION OF
THE CITY OF OPA- LOCKA, FLORIDA, AUTHORIZING THE
INTERIM CITY MANAGER TO EXECUTE AN AGREEMENT WITH
CABALLERO, FIERMAN, LLERENA, GARCIA, LLP FOR
INDEPENDENT CONSULTANT AUDIT SUPPORT SERVICES;
REPEALING RESOLUTION NO. 22-034 THAT AWARDED THE
SAME SERVICES TO THE FIRIM ANTHONY BRUNSON, P.A.,
PROVIDING FOR ADOPTION OF REPRESENTATIONS;
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the City currently has an approved agreement with Anthony Brunson,
P.A. for certified accounting services that was approved by the City of Opa-Locka
("City") on October 5, 2022; and
WHEREAS, the Interim City Manager now desires that the City contracts with
Caballero, Fierman, Llerena, Garcia, LLP for the same services, but not to exceed Three
Hundred Thousand Dollars ($300,000) under any circumstances; and
WHEREAS, the Interim City Manager has confirmed that Caballero, Fierman,
Llerena, Garcia, LLP will undertake responsibilities to review and provide
reconciliations for major account balances, conduct support functions to the City's
external auditors and produce annual financial reports for fiscal year ending September
30, 2022; and
WHEREAS, the City Commission finds that finds that it is in the best interest of the
City to approve an Emergency Agreement with Caballero, Fierman, Llerena, Garcia,
LLP.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY COMMISSION OF
THE CITY OF OPA- LOCKA, FLORIDA:
SECTION 1. The recitals to the preamble herein are incorporated by reference.
SECTION 2. The City Commission of the City of Opa-Locka, Florida hereby authorizes
the Interim City Manager to execute an Emergency Agreement with Caballero, Fierman,
Llerena, Garcia, LLP., as set forth in the Agreement attached hereto as Exhibit "A", for an
amount not to exceed Three Hundred Thousand Dollars ($300,000). The City Commission
further desires to repeal Resolution No. 23-034 with Anthony Brunson, P.A. for the same
services.
SECTION 3. Sections of this Resolution may be renumbered or re -lettered and
corrections of typographical errors which do not affect the intent may be authorized by
the City Manager following review by the City Attorney and without need of public
hearing, by filing a corrected copy of same with the City.
Resolution No. 23-137
J nna Flores, City Clerk
SECTION 4. This Resolution shall take effect upon adoption and is subject to the
approval of the Governor or Governor's Designee.
PASSED and ADOPTED this 13th day of September, 202
John H. r., Mayor
TTEST:
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY:
B dette Ndrris-Weeks, P.A.
City Attorney
Moved by: Commissioner Williams
Seconded by: Vice Mayor Ervin
VOTE: 5-0
Commissioner Bass YES
Commissioner Kelley YES
Commissioner Williams YES
Vice Mayor Ervin YES
Mayor Taylor YES
2
City of Opa-locka
Agenda Cover Memo
Department Director:
Niema Walker
Department Director
Signature:
7
City Manager:
Darvin Williams
CM Signature:
`�
Commission Meeting
Date:
9.13.2023
Item Type:
(EnterXin box)
Resolution
Ordinance
Other
X
Fiscal Impact:
(EnterXin box)
) Yes
No
Ordinance Reading:
(EnterXin box)
1St Reading
2nd
Reading
Public Hearing:
(EnterXin box)
Yes
No
Yes
No
X
Funding Source: I
Account#:
(Enter Fund &
Dept)
Ex:
Advertising Requirement:
(EnterXin box)
Yes
No
X
Contract/P.O.
Required:
(EnterXin box)
Yes
No
RFP/RFQ/Bid#:
X
Strategic Plan Related
(EnterXin box)
Yes
No
Strategic Plan Priority
Enhance Organizational
Bus. & Economic
Public Safety
Quality of Education
Qual. of Life & City
Communication
Area:
Strategic Plan
Obj./Strategy: (list the specific
objective/strategy this item will
address)
X
Dev NI
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Sponsor Name
City Manager
Department:
City Manager
Short Title:
A resolution authorizing the Interim City Manager to execute an emergency agreement with Caballero,
Fierman, Llerena and Garcia, LLP for Independent Consultant Support Services in delivering the FY 22
Financial Statement and Audit Report. This service shall be provided at an amount not to exceed
$300,000 for a term to begin immediately.
Staff Summary:
In FY 23, The City contracted Anthony Brunson, P.A. to conduct professional accounting and internal auditing
services in the amount of $500,000. The Marcum Group serves as the City's external auditing company. An
agreement dated August 11, 2023, was presented to the City Administration by Anthony Brunson, P.A. in the
amount of $450,000.00. The City initially desired to renew its contract with Anthony Brunson, P.A. although
the staff were unable to execute the agreed services resulting in the City missing submission deadlines. During
the excessive research process, Caballero, Fierman, Llerena, Garcia, LLP presented an engagement letter for
identical services in the amount of $250,800.00. At the conclusion of discussion with both firms, it is the staff's
recommendation to no longer continue business with Anthony Brunson P.A. and to enter into an emergency
agreement with Caballero, Fierman and Llerena and Garcia, LLP not to exceed $300,000. Beginning September
1, 2023, Caballero, Fierman, Llerena, Garcia, LLP (CFLG) will be responsible for serving as an independent
consultant to the City. The CFLG team shall undertake responsibilities to review and provide reconciliations
for major account balances, conduct support functions to the City's external auditors and produce annual
financial reports for fiscal year ending September 30, 2022.
Financial Impact - The expense for this engagement will be charged to both FY 23 and FY 24 with
approximately one -sixth of the cost being charged to FY 23. This charge is allocated 60% to the General
Fund (Finance - Professional Services - 17-513312) and 40% to the Water -Sewer Fund (Water -Sewer
Finance - Contracted Services 61-513340). For F Y 23, the Finance - Professional Services account has
$65,189 available at the Water -Sewer - Contracted Services has $77,594 available, which should be
sufficient to accommodate the FY 23 charges. The Proposed FY 24 Budget has sufficient funds in both
accounts to accommodate the portion of this engagement charged to FY 24.
Proposed Action:
Staff recommends that the City Commission authorize the Interim City Manager to enter into
an agreement with Caballero, Fierman, Llerena, Garcia, LLP to support the City Finance Department
in the preparation of the FY 22 Annual Audit.
Attachment:
Caballero, Fierman, Llerena, Garcia, LLP- Engagement Letter
Caballero, Fierman, Llerena, Garcia, LLP- Proposal for Audit Preparation Services
Anthony Brunson, P.A.- Agreement for Accounting Services
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August 23, 2023
CABALLERO FIERMAN
LLERENA GARCIA LLP
accountants 1 advisors
Honorable Mayor and Members of the City Commission
City of Opa-Locka
780 Fisherman Street
Opa-Locka, Florida 33054
Re: Engagement Letter with Caballero Fierman Llerena & Garcia, LLP ("We", "our" or "us")
We are pleased to confirm our understanding of the terms and objectives of our engagement to provide
consulting services to the City of Opa-Locka (the "City") relating to the Audit Preparation Services for the
fiscal year ended September 30, 2022.
Scope, Objective, and Responsibilities
We will perform limited consulting procedures solely to provide the City with Audit Preparation Services
for the fiscal year ended September 30, 2022. We will perform the procedures as described in Appendix
A.
Our procedures will be performed pursuant to the Standards for Consulting Services issued by the
American Institute of Certified Public Accountants. Because the procedures described in Appendix A do
not constitute an audit conducted in accordance with auditing standards generally accepted in the United
States of America, we will not express an opinion on any of the claims or items referred to above. Our
engagement cannot be relied upon to disclose errors, irregularities or illegal acts, including fraud or
defalcations that may exist. We will inform you of any material errors, irregularities or illegal acts that
come to our attention, unless they are clearly inconsequential.
Engagement Administration, Fees, and Other
Enrique Llerena, CPA is the engagement partner for the Audit Preparation Services specified in this letter.
His responsibilities include supervising CFLG's services performed as part of this agreement.
Our fee for these services will be based on the proposed hourly rates included below by level:
Title Discounted Rate Hours Total
Partner $ 325 200 $ 65,000
Manager 250 400 100,000
Supervisor 185
Senior 165 520 85,800
Staff 125
1,120 $ 250,800
We will require $25,000 upon execution of this agreement as a start-up cost.
The fee estimate is based on anticipated cooperation from you and the assumption that unexpected
circumstances will not be encountered during the work performed. If significant additional time is
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8950 SW 74t Court I Suite 1210 I Miami, FL 33156
T: 305.662.7272 1 F: 305.662.4266 1 CFLGCPA.COM
Page 2 of 4
necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional
costs. Our invoices for these fees will be rendered weekly as work progresses and are payable on
presentation.
You may request that we perform additional services not addressed in this engagement letter. If this
occurs, we will communicate with you regarding the scope of the additional services and the estimated
fees. We also may issue a separate engagement letter covering the additional services. In the absence of
any other written communication from us documenting such additional services, our services will continue
to be governed by the terms of this engagement letter.
The parties to this engagement agree that any dispute that may arise regarding the meaning,
performance, or enforcement of this engagement will be submitted to mediation, either prior to the filing of
any legal action, or upon service of any lawsuit, upon written request of any party to the engagement. The
party requesting mediation shall select the mediation provider from the list of mediation training providers
approved by the Florida Supreme Court. The mediation shall be conducted in accordance with the
Commercial Mediation Rules of the American Arbitration Association or such other rules as may be
agreed upon by the parties. The results of this mediation shall not be binding upon either party. Costs of
any mediation proceeding shall be shared equally by both parties. The parties shall be responsible for
their own legal fees incurred during the mediation. The venue of the mediation shall be in Miami -Dade
County, Florida.
If mediation is unsuccessful, and/or if any legal proceedings are filed, by entering into this engagement,
the City and we each expressly agree and acknowledge that Circuit Court for the Eleventh Judicial Circuit
of Florida in and for Miami -Dade County, in Miami, Florida, and the United States District Court for the
Southern District of Florida, in Miami, Florida, shall each have exclusive and sole jurisdiction for any
action arising from, from relating to or in connection with this engagement letter, or any course of conduct,
course of dealing, statement or actions by us or the City and their respective employees, representatives,
or agents. You expressly acknowledge that you voluntarily submit to personal jurisdiction in the State of
Florida for any such legal action.
WE AND THE CITY EACH HEREBY KNOWINGLY, VOLUNTARILY AND INTENTIONALLY WAIVE
ANY RIGHT EITHER MAY HAVE TO A TRIAL BY JURY IN RESPECT TO ANY LITIGATION OR
LEGAL PROCEEDINGS BASED HEREON, OR ARISING OUT OF, UNDER OR IN CONNECTION
WITH THIS ENGAGEMENT LETTER OR ANY COURSE OF CONDUCT, COURSE OF DEALING,
STATEMENT (WHETHER VERBAL OR WRITTEN) OR ACTIONS OF EITHER US OR THE CITY.
The provisions of the immediately preceding last two paragraphs of this engagement letter are each a
material inducement for us to accept this engagement in accordance with the provisions of this
engagement letter. The terms and provisions of this engagement letter, any course of conduct, course of
dealing and/or action on our part and/or by the City and our relationship with the City shall be governed
by the laws of the State of Florida. In any litigation brought either by us or the City, the prevailing party
shall be entitled to an award of its reasonable attorneys° fees and costs incurred, including through all
appeals.
It is hereby understood and agreed that this engagement is being undertaken solely for the benefit of the
City and that no other person or entity shall be authorized to enforce the terms of this engagement.
We acknowledge your right to terminate our services at any time, and you acknowledge our right to resign
at any time (including instances where in our judgment, our independence has been impaired or we can
no longer rely on the integrity of management), subject in either case to our right to payment for all direct
or indirect charges incurred through the date of termination or resignation or thereafter as circumstances
and this engagement agreement may require.
8950 SW 74th Court I Suite 1210 I Miami, FL 33156
T: 305.662.7272 I F: 305.662.4266 I CFLGCPA.COM
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This engagement letter reflects the entire agreement between us relating to the services covered by this
letter. It replaces and supersedes any previous proposals, correspondence and understandings, whether
written or oral. If any portion of this agreement is held to be void, invalid or otherwise unenforceable, in
whole or in part, the remaining portions of this agreement shall remain in effect. The agreements of the
City and Caballero Fierman Llerena & Garcia, LLP contained in this engagement letter shall survive the
completion or termination of this engagement.
We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the
significant terms of our engagement. If you have any questions, please let us know. If you agree with the
terms of our engagement as described in this letter, please sign and return it to us.
Very truly yours,
Enrique Llerena, CPA
Managing Partner
Caballero Fierman Llerena & Garcia, LLP
RESPONSE:
This letter correctly sets forth the understanding of the City.
Authorized signature:
Title:
Date:
8950 SW 74th Court I Suite 1210 I Miami, FL 33156
T: 305.662.7272 1 F: 305.662.4266 1 CFLGCPA.COM
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Appendix A
Audit Preparation Services to be performed for the fiscal year ended September 30, 2022 will consist of:
Timing: September 2023 to December 2023
Level of Staffing — Senior —13 weeks
Scope of work: Completion of work papers including:
• Prepaids,
• Inventories workpaper
• Transfer in and Transfers out
• Customer Deposits
• Complete Government wide workpapers
• Complete footnotes
• Create AJE's as deemed necessary
• Run Trial Balances
• Draft Statements
• GASB 54 workpapers
• Assist with footnotes
• Additional procedures as deemed necessary subject to mutual agreement
Level of Staffing — Manager — 10 weeks
Scope of work: Completion/review of work papers including:
• Review of government wide workpapers
• Complete complex calculations for Pensions
• Assist with completion for OPEB
• Review of staff work
• Complete RSI information
• Complete footnotes
• Assist with cashflows
• Draft MD&A and update as necessary
• Assist with audit questions and attend City and auditor progress meetings
• Additional procedures as deemed necessary subject to mutual agreement
Timing: January 2023
Level of Staffing — Senior
Scope of work: Assistance with the Florida AFR.
We understand that the team will be working with the Finance Director, and their team. The completion of
the audit work papers and addressing all audit concerns would be the primary focus of this engagement.
The services will be utilized for assistance of the completion of the Financial Statements, single audit and
AFR reports.
8950 SW 74th Court I Suite 1210 I Miami, FL 33156
T: 305.662.7272 1 F: 305.662.4266 1 CFLGCPA.COM
Palm Beach Office
2255 Glades Road
Suite 324A
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CABALLERO FIERMAN
LLERENA GARCIA LLP
accountants 1 advisors
OUR OFFICES
Broward Offices
3350 SW 148th Ave
Suite 110
Miramar, FL 33027
1930 Harrison Street
Suite 101
Hollywood, FL 33020
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CABALLERO FIERMAN
LLERENA + GARCIA LLP
accountants 1 advisors
August 18, 2023
Niema Walker, MPA, CGFO
City of Opa-Locka
780 Fisherman Street, 4th Floor
Opa-Locka, FL 33054
Re: Proposal for Audit Preparation Services
Caballero Fierman Llerena & Garcia, LLP
8950 SW 74th Court, Suite 1210
Miami, FL 33156
T:305.662.7272 F: 305.662.4266
CFLGCPA.COM
The certified public accounting firm of Caballero Fierman Llerena & Garcia, LLP (CFLG) proudly submits the following
proposal to provide Audit Preparation Services to the City of Opa-Locka (the City) for the fiscal year ending September
30, 2022. The firm consists of Certified Public Accountants and professionals dedicated to serving the public sector
specializing in audits of non-profit and Governmental organizations. The partners of CFLG have been providing
professional CPA services throughout Florida for the past 50 years and are members of the American Institute of Certified
Public Accountants and the Florida Institute of Certified Public Accountants. Caballero Fierman Llerena & Garcia, LLP is
also a member of the Governmental Audit Quality Center.
Our team offers the following advantages:
Personnel On -The -Job: Our Management Team's CPA's have a combined experience of over 5 0 years of professional
practice and are committed to the government sector.
Knowledgeable Team: Because our team members are devoted to the government sector, we are experts in the
intricacies and unique issues affecting the City.
Management Involvement:
• The professionals assigned to your engagement focus the majority of their time working exclusively with
Governmental clients.
• Experienced Firm Management (Partners/Managers/Supervisors/Seniors) will dedicate 100 percent of their
time to your engagement.
• Because of our experience, we will use your staff's time efficiently and serve as a valuable resource for the
City.
Timely Delivery of Services: We understand the importance of completing the reporting requirements and month -end
processes in a timely manner and will work closely with you, your staff and your external auditors to exceed your
expectations.
Please note the firm is assigning the following "Key" Engagement Team Members to your Engagement:
2 Partners
1 Manager
1 Senior
4 Total Key Team Members
Fees: We recognize that engaging an accounting firm is an important investment of the City. You can expect that we are
competitively priced and that your investment in us will add value to your City.
Caballero Fierman Llerena & Garcia, LLP has never received an unacceptable review from a federal or state desk review of
any of its workpapers. In addition, CFLG nor any of its partners have ever been involved in any disciplinary action by a
regulatory agency or professional organization.
License and Insurance: We are fully licensed and insured to provide the services identified in the scope of services.
Copies of licensure and insurance documents can be provided upon request.
We are confident that our firm is eminently qualified to meet the challenges of this engagement. The City would be a
valued client of our firm and we pledge to commit our resources to provide the level and quality of services that will fit
the City's needs, and exceed your expectations.
Enrique Llerena, CPA, is authorized to make representations for and to bind the firm. He can be reached at
305-680-5132. His e-mail address is ellerena@cflgcpa.com. Please do not hesitate to call if you have any questions about
the information provided in this proposal. We thank you for considering our firm's qualifications and experience and look
forward to serving you.
Very truly yours,
Enrique LI rena, CPA - Partner
Caballero Fierman Llerena & Garcia, LLP
FEI# 55-0912340
CPA License#: AD64536
FIRM PROFILE
Caballero, Fierman, Llerena & Garcia, LLP
(CFLG) has been serving the South Florida
Community since 1972 with the highest level
of ethical standards and an unparalleled level of
professional and personal service with offices in
Miami -Dade, Broward, and Palm Beach Counties.
CFLG offers an extensive range of professional
services and a high degree of specialization. In
addition to traditional accounting, audit, tax and
consulting, the firm has developed several niche
practice areas including services for the government
and not -for-profit sectors.
Our professionals combine practical knowledge
with years of experience to provide a level of
understanding and service that is unique among
professional service firms. We take a team
approach to every engagement, ensuring the
highest degree of technical knowledge,
experience and understanding of current issues
and regulatory matters. In addition, our firm is
a member of Abacus Worldwide, an interna-
tional association of independent accounting,
consulting and legal firms which provides our Firm's
professionals added access to a wide range of
industry and service specialization.
FIRM SPECTRUM OF SERVICES
ASSURANCE SERVICES involve audits of financial
statements of governmental entities, Federal and Florida
Single Audits, employee benefit plans, and small businesses,
compilations, reviews, Audit Support, agreed upon proce-
dures, and internal control assessments.
TAX AND ADVISORY SERVICES involve tax return
preparation for not -for-profit organizations, private companies
and individuals. We also provide assistance to not -for-profit
organizations and local governments with compliance and
understanding of IRS regulations.
INFORMATION TECHNOLOGY (IT) includes services
such as IT compliance assessments and penetration testing.
CFLG's philosophy is to provide our clients with the same
high level of service they would expect from a large national
firm, but with the personal attention of a small local firm. All
of our clients have direct access to our partners.
We commit to have our partners involved throughout all
phases of the engagement. For example, our partners are in
the field during the audit and all the decision making is on site.
Our professional staff is prepared and fully qualified to help
you determine your realistic present and future goals, and
assist you in reaching them. We combine invaluable experi-
ence gained at some of the most highly regarded international
accounting firms, with the kind of personal service these firms
can seldom provide.
Every member of our professional staff at the firm is here
because they combine outstanding accounting qualifications
with proven communication skills and depth of character.
Our partners and staff are actively involved with recognized
standard -setting organizations at the national, state, and local
levels. The firm is also a member of the AICPA Governmental
Audit Quality Center, which holds our firm to a higher
standard of quality.
Our industry areas of specialization include:
• Governmental Organizations
• Not -For -Profit Organizations
• Federal and Florida Single Audits
• Charter Schools
• Retirement Plans (Defined Benefit, Defined
Contribution, 403(b) and 401(k)
• Small Businesses
• Individuals
C
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CABALLERO FIERMAN
LLERENA + GARCIA LLP
accountants 1 advisors
• Fund balance projections
• Budget Reviews
• Assistance with the preparation of financial statements and
review of Comprehensive Annual Financial Reports (CAFR's)
• Assistance with the preparation of state reports
• Assistance with implementation of
accounting pronouncements
• Information Technology Reviews
LICENSE TO PRACTICE IN THE STATE OF FLORIDA
The firm is properly registered/licensed State of Florida
professional limited partnership. All professional management
staff are properly registered/licensed to practice public
accounting in the State of Florida.
PARTICIPATION IN QUALITY CONTROL
REVIEW PROGRAM
CFLG is a member of the Government Audit Quality Center
and as such must comply with a comprehensive quality control
process specific to governmental engagements.
YEAR-ROUND INVOLVEMENT
Our involvement with the our clients and its finance depart-
ment does not end when your financial statements are issued or
your tax return is filed. We remain involved with you through
our regular reviews of any minutes and communications regard-
ing new standards that have been issued that may affect you.
Our year-round involvement ensures a timely and efficient de-
livery of services and helps us and our clients address any issues
before year end.
EXTENSIVE EXPERIENCE WITH REGULATORY
ENVIRONMENT
CFLG has extensive experience in performing audits
of organizations including preparing financial statements in
conformity with GASB and FASB pronouncements.
We also have extensive experience in performing single
audits for Not for Profit Organizations and Governmental
Entities as well as in providing assistance with clients in
preparing Annual Comprehensive Financial Reports.
We have assisted entities in countless submissions to the
Federal Audit Clearinghouse.
ASSURANCE SERVICES
Caballero, Fierman, Llerena & Garcia, LLP has provided
professional auditing, accounting, financial reporting, Audit
Support and management consulting services to a broad
spectrum of governmental entities, not -for-profit organizations
and commercial entities. Our audit professionals, who have been
focused in providing these services throughout their entire
careers, have an in-depth understanding of the environments in
which these types of entities operate. Their knowledge and
experience allow us to provide the highest level of professional
service to our governmental clients.
The partners, managers and professionals of the
Firm are actively involved in recognized standard -setting
organizations at the national, state and local level. These
organizations include the American Institute of Certified
Public Accountants (AICPA), Florida Institute of Certified
Public Accountants (FICPA), Government Finance Officers
Association (GFOA), the Florida Government Finance Officers
Association (FGFOA), the Florida Association of Special Districts
(FASD) and the Florida League of Cities. In addition, our firm is a
member of the AICPA's Governmental Audit Quality Center
and Employee Benefit Plan Audit Quality Center. We are also
involved in our community through board and audit committee
memberships with not for profit organizations.
Our Assurance Services include:
ACCOUNTING AND CONSULTING
• Audits of 401 k Plans
• Audits of governmental pension plans
• Audits of governmental entities (cities, towns,
villages, counties and special districts)
• Audits of Not For Profit Organizations
• Audits of Commercial Businesses
• Compilations and Reviews
• Agreed Upon Procedures
• Compliance audits -Federal Single Audits under the
Uniform Guidance, Florida Single Audits,
and Program -Specific Audits
• Internal audit services
• Performance Audits
AUDIT AND ATTEST SERVICES
• Audit Preparation Services
• Full service accounting and bookkeeping
• Operational Reviews
CABALLERO FIERMAN
LLERENA +GARCIA LLP
accountants 1 advisors
FIRM LEADERSHIP TEAM
Elias Rodriguez, CPA
Manager
Palm Beach Office 1561-988-2689
erodriguez@cflgcpa.com
Elias Rodriguez is a Manager in our firm's
Assurance Services department. He has
more than 7 years of experience servicing a
wide range of clientele in the accounting
profession.
Elias has comprehensive knowledge in
Financial Audits, Federal Single Audits,
Florida Single Audits, Employee Benefit
Plans, Attestation Services, Internal
Reviews and Consulting Services.
EDUCATION
Bachelor of Science in Accounting,
Florida Atlantic University
PROFESSIONAL AND BUSINESS
AFFILIATIONS
American Institute of Certified Public
Accountants (AICPA)
Florida Institute of Certified Public
Accountants (FICPA)
Government Finance Officers
Association (GFOA)
South Florida Government Finance Officers
Association (SFGFOA), Associate Member
Florida Government Finance Officers
Association (FGFOA)
Andrew S. Fierman, CPA
Partner
Miami Office 1305-680-5145
afierman@cflgcpa.com
Andrew is a Partner in our firm's
Assurance Services department and brings
over more than 21 years of experience.
He provides guidance on financial reporting,
accounting, and auditing matters including
Federal and Florida Single Audits, and
consulting services for all types of entities
including governmental entities. These
consulting services range from internal
control reviews to audit support services to
annual comprehensive financial report
(ACFR) guidance and preparation.
EDUCATION
Bachelor of Science in Accounting,
University of Florida
Master of Business Administration,
Florida International University
PROFESSIONAL AND BUSINESS
AFFILIATIONS
American Institute of Certified Public
Accountants (AICPA)
Florida Institute of Certified Public
Accountants (FICPA), Former Miami -Dade
Chapter Chair
Miami Dade League of Cities
- Budget Committee
Florida Government Finance Officers
Association (FGFOA),
Government Finance Officer
Association (GFOA)
South Florida Government Finance Officers
Association, Associate Member (FGFOA)
United Way of Miami Dade County,
Former Co -Chair Audit Committee
Communities in Schools of Miami, Inc.,
Chair
Cuban American Certified Public
Accountants Association, Past President
Enrique Llerena, CPA
Partner
Miami Office 1305-680-5132
ellerena@cflgcpa.com
Enrique Llerena is a Partner in our firm's
Assurance Services department. He has
more than 18 years of experience servicing a
wide range of clientele in the accounting
profession.
Mr. Llerena has comprehensive
knowledge in Financial Audits, Federal
Single Audits, Florida Single Audits,
Employee Benefit Plans, Agreed -Upon
Procedures, Attestation Services, Audit Sup-
port, Operational & Performance Reviews,
Internal Control Reviews and Consulting
Services. Mr. Llerena has also been a leader
in his industry serving as a speaker and
presenter in many governmental events.
EDUCATION
Bachelor of Science, Accounting,
Florida International University
Master of Accounting,
Florida International University
PROFESSIONAL AND BUSINESS
AFFILIATIONS
American Institute of Certified Public
Accountants (AICPA)
Florida Institute of Certified Public
Accountants (FICPA)
Government Finance Officers
Association (GFOA)
GFOA Special Review Committee,
Active Member
Miami -Dade, Broward and Palm Beach
Counties Leagues of Cities
South Florida Government Finance Officers
Association (SFGFOA), Associate Member
Florida Government Finance Officers
Association (FGFOA)
Cuban -American Certified Public
Accountants Association Inc., Director
CABALLERO FIERMAN
LLERENA + GARCIA LLP
ENGAGEMENT PERSONNEL
Jamie Blank, CPA
Manager
Miami Office 1 305-662-7272
jblank@cflgcpa.com
Jamie Blank is a Manager in our
firm with over 12 years of experience
in accounting and auditing experience
serving governmental entities. Her
experience includes Audit Support,
examining accounting records, reviews
of internal controls, federal and state
grants, compliance with policies,
plans, procedures, and agreed upon
procedures (AUP).
EDUCATION
Bachelor of Science in Business
Administration, University of Florida
Master of Accounting,
Florida Atlantic University
PROFESSIONAL AND BUSINESS
AFFILIATIONS
American Institute of Certified Public
Accountants (AICPA)
Florida Institute of Certified Public
Accountants (FICPA)
Joanna Campbell
Supervisor
Miami Office 1 305-662-7272
jcampbell@cflgcpa.com
Joanna Campbell is a Supervisor in our
firm with over 10 years of experience
in accounting and over 5 years with auditing
experience serving governmental entities.
Her experience includes Audit Support,
examining accounting records, reviews of
internal controls, federal and state grants,
compliance with policies, plans, procedures,
and agreed upon procedures (AUP).
EDUCATION
Bachelor of Science, Accounting
Florida Memorial University (HBCU)
PROFESSIONAL AND BUSINESS
AFFILIATIONS
American Institute of Certified Public
Accountants (AICPA)
Florida Institute of Certified Public
Accountants (FICPA)
Government Finance Officers
Association (GFOA)
South Florida Government Finance Officers
Association (SFGFOA)
Florida Government Finance Officers
Association (FGFOA)
CABALLERO FIERMAN
LLERENA + GARCIA LLP
1' v accountants I advisors
James Diaz CPA
Senior
Miami Office 1 305-495-9183
jdiaz@cflgcpa.com
James Diaz is a Senior in our
firm with over 4 years of experience
in accounting and auditing experience
serving governmental entities. His
experience includes Audit Support,
examining accounting records, reviews of
internal controls, federal and state grants,
compliance with policies, plans, procedures,
and agreed upon procedures (AUP).
EDUCATION
Master of Accounting,
Florida International University
PROFESSIONAL AND
BUSINESS AFFILIATIONS
American Institute of Certified Public
Accountants (AICPA)
Florida Institute of Certified Public
Accountants (FICPA)
Government Finance Officers
Association (GFOA)
MIAMI SHORES VILLAGE
CITY OF MIAMI SPRINGS
CITY OF SOUTH MIAMI
TOWN OF CUTLER BAY
CITY OF MIRAMAR
CABALLERO FIERMAN
LLERENA + GARCIA LLP
Holly Hugdahl
Finance Director
financedirector@miamishoresvillage.com
(305) 762-4855
Served 12 years
Christopher Chiocca
Finance Director
chiocca@msvfl.gov
(305) 805-5019
Served 17 years
Alfredo Riverol
Chief Finanal Officer
ariverol@southmiamifl.gov
(305) 663-6343
Served 3 years
Robert Daddario
Finance Director
rdaddario@cutlerbay-fl.gov
(305) 234-4262
Served 14 years
Susan Gooding-Liburd
Chief Financial Officer
sagooding-li burd@miramarfl.gov
(954) 602-3158
Served 5 years
g,
accountants I advisors
Timing: January 2023
Level of service: 1 Manager
Senior: 2 weeks in January 2023
Scope of work: Assistance with the Florida AFR.
We understand that the team will be working with the
FinanceDirector, and their team. The completion of the audit
work papers and addressing all audit concerns would be the
primary focus of this engagement. The services will be utilized
for assistance of the completion of the ACFR, single audit and
AFR reports.
Hourly billing rates applicable to work performed for these
services are as follows:
• Senior - $165
• Manager - $250
• Partner - $325
Our fee for the services above would be $250,800.
We will require $25,000 upon execution of this agreement
as a start up cost.
Below is a summary of the scope of services discussed:
Timing: September to December 2023
Level of staffing: 1 Senior
Senior: 13 weeks from September to December
Scope of work: Completion of work papers including
• Prepaids,
• Inventories workpaper
• Transfer in and Transfers out,
• Customer Deposits
• Complete Government wide workpapers
• Complete footnotes
• Create JE's as deemed
• Run Trial Balances
• Draft Statements
• GASB 54 workpapers
• Assist with footnotes
• Additional procedures as deemed necessary subject
to mutual agreement
Manager: 8 weeks from September to December
Scope of work: Completion of work papers including
• Review Statements
• Review of government wide workpapers,
• Complete complex calculations for Pensions
• Assist with completion for OPEB,
• Review of staff work
• Complete RSI information,
• Complete footnotes
• Assist with Cashflows
• Draft MDA -update as necessary
• Assist with audit questions and attend City
and auditor progress meetings
• Additional procedures as deemed necessary
subject to mutual agreement
CABALLERO FIERMAN
LLERENA.+ GARCIA LLF'
accountants 1 advisors
AGREEMENT
THIS IS AN AGREEMENT, dated the 11th day of August, 2023, between:
CITY OF OPA-LOCKA, a Florida municipal corporation, hereinafter
"CITY,"
And
ANTHONY BRUNSON P.A.
a company, authorized to do business in the State of Florida, hereinafter
"CONTRACTOR."
WITNESSETH:
In consideration of the mutual terms and conditions, promises, covenants, and payments
hereinafter set forth, CITY and CONTRACTOR agree as follows:
ARTICLE 1 PREAMBLE
In order to establish the background, context and form of reference for this Contract and to
generally express the objectives, and intentions, of the respective parties herein, the following
statements, representations and explanations shall be accepted as predicates for the undertakings
and commitments included within the provisions which follow and may be relied upon by the
parties as essential elements of the mutual considerations upon which this Contract is based.
1.1 CITY is in immediate and emergency need of a contractor for professional accounting
services as set forth in this Agreement.
1.2 CITY desires to contract with a professional company with the knowledge and ability to
perform the services sought.
1.3 CITY has worked with CONTRACTOR in the past and CONTRACTOR has a proven track
record of success with CITY.
ARTICLE 2 SCOPE OF WORK
2.1 CONTRACTOR shall furnish all of the materials, tools, supplies, and labor necessary to
perform all of the work described in Exhibit "A" ("SCOPE OF WORK"). CONTRACTOR may
hire sub -contractors who possess the skills and knowledge necessary to service CITY pursuant to
this Agreement.
2.2 CONTRACTOR hereby represents to CITY, with full knowledge that CITY is relying upon
these representations when entering into this Contract with CONTRACTOR, that
CONTRACTOR has the professional expertise, experience and manpower to perform the
services to be provided by CONTRACTOR pursuant to the terms of this Agreement.
2.4 CONTRACTOR assumes professional and technical responsibility for performance of its
services to be provided hereunder, including subcontractors, in accordance with applicable
recognized professional standards and relevant Florida Statutes.
ARTICLE 3
COMMENCEMENT OF SERVICES
3.1 The CONTRACTOR shall commence Work beginning on August 14, 2023, the effective
date.
ARTICLE 4 CONTRACT SUM
4.1 The CITY hereby agrees to pay CONTRACTOR for the faithful performance of this
Contract as follows:
The CITY will pay compensation to CONTRACTOR for the accounting support services
described herein for an amount not to exceed Four Hundred Fifty Thousand Dollars
($450,000.00).
This amount is based upon standard billing rates for team members assigned to this engagement
ranging from $100.00 to $275.00 per hour. It is anticipated that the level of effort required for
this engagement will be approximately 3,600 hours and will be billed at a blended rate of $125
per hour for senior staff members, $150 per hour for managers, and $195 per hour for partners to
the CITY.
Resumes of key team members shall be provided to the City at the commencement of this
Agreement.
Travel reimbursement expenses will not apply to this agreement.
The Contractor shall submit invoices monthly for work performed.
CONTRACTOR shall bill invoices on a monthly basis and provide periodic invoices to the City
based on the hours of work completed by personnel on a monthly basis, during the course of the
engagement upon the rate and terms set forth above. Invoices shall include service for the work
provided, which shall he hours of work completed by personnel with description of services.
4.2 CONTRACTOR, and any subcontractors of CONTRACTOR shall be solely responsible for
and shall provide for the payment of workers compensation insurance coverage and premium,
and all other insurance pursuant to Article 5 below, withholding taxes, FICA, pension and profit
sharing contributions, retirement contributions, if any, all remunerations; all labor, contract
compliance, and all other charges, fees, permits and expenses associated with the employment of
such personnel provided by CONTRACTOR hereunder. CITY shall bear no responsibility for
any such charge, fees, permits or expenses associated with the employment of such personnel by
CONTRACTOR.
4.3 Payment to CONTRACTOR for all tasks and charges under this Contract shall be in
accordance with the following conditions:
A. Disbursements. There are no reimbursable expenses associated with this Contract unless
otherwise approved in writing.
B. Payment Schedule. Invoices received from CONTRACTOR pursuant to this Contract
will be reviewed by the City Manager.
C. Availability of Funds. CITY's performance and obligation to pay under this Agreement is
contingent upon an annual appropriation for its purpose by the City Commission.
D. Prompt Pay. All compensation due Contractor will be paid within thirty (30) days of
delivery of an invoice to the City from Contractor for all Services rendered or within 5
days following approval by the State Oversight Representative. All payments shall be
made via electronic transmission.
4.4 The making and acceptance of the final payment shall constitute a waiver of all claims
by the CITY other than those arising from unsettled liens, or from unknown failure of the Work
to comply with the requirements of the Exhibit A. It shall also constitute a waiver of all claims
by the CONTRACTOR, except those previously made and still unsettled.
ARTICLE 5 CONTRACTOR'S LIABILITY INSURANCE
5.1 The CONTRACTOR shall neither commence Work under this Contract until he has obtained
all insurance required under this paragraph and such insurance has been approved by the CITY
nor allow any Subcontractor to commence work on its subcontract until all similar such
insurance required of the subcontractor has been obtained and approved.
5.2 Certificates of insurance, reflecting evidence of the required insurance, shall be filed with the
City prior to the commencement of the Work. These Certificates shall contain a provision that
coverage afforded under these policies will not be canceled until at least thirty days (30) prior
written notice has been given to the CITY. Policies shall be issued by companies authorized to
do business under the laws of the State of Florida.
5.3 Financial Ratings must be no less than "A" in the latest edition of "Bests Key Rating Guide",
published by A.M. Best Guide.
5.4 The CONTRACTOR shall hold the CITY, its agents, and employees, harmless on account of
claims for damages to persons or tangible property arising out of the negligent acts or omissions
of Contractor or its Subcontractors in the performance of the Work and name the CITY as an
additional insured under their Comprehensive General Liability insurance policy.
5.5 The CITY reserves the right to require any other insurance coverage it deems necessary
depending upon the exposures.
ARTICLE 6 CONTRACTOR'S INDEMNIFICATION
6.1 The CONTRACTOR agrees to release the CITY from and against any and all liability and
responsibility in connection with the losses caused by CONTRACTOR'S negligent act or
omissions. The CONTRACTOR further agrees not to sue or seek any money or damages from
CITY in connection with losses caused by CONTRACTOR'S negligent act or omissions, except
in the event that the CITY fails to pay to CONTRACTOR the fees and costs as provided for in
Article 4 herein.
6.2 The CONTRACTOR agrees to indemnify and hold harmless the CITY, its trustees, elected
and appointed officers, agents, servants and employees, from and against any and all claims,
demands, or causes of action of whatsoever kind or nature, and the resulting losses, costs,
expenses, reasonable attorneys' fees, liabilities, damages, orders, judgments, or decrees,
sustained by the CITY or any third party arising out of, or by reason of, or resulting from the
CONTRACTOR's negligent acts, errors, or omissions.
6.3 If a court of competent jurisdiction holds the CITY liable for certain tortuous acts of its
agents, officers, or employees, such liability shall be limited to the extent and limit provided in
768.28, Florida Statutes. This provision shall not be construed as a waiver of any right or defense
that the CITY may possess. The CITY specifically reserves all rights as against any and all
claims that may be brought.
6.4 If any dispute arises among the parties hereto, the parties agree to first try in good faith to
settle the dispute by mediation. The costs of any mediation proceeding shall be shared equally by
all parties.
ARTICLE 7 INDEPENDENT CONTRACTOR
7.1 This Contract does not create an employee/employer relationship between the parties. It is
the intent of the parties that the CONTRACTOR is an independent contractor under this Contract
and not the CITY's employee for all purposes, including but not limited to, the application of the
Fair Labor Standards Act minimum wage and overtime payments, Federal Insurance
Contribution Act, the Social Security Act, the Federal Unemployment Tax Act, the provisions of
the Internal Revenue Code, the State Workers Compensation Act, and the State unemployment
insurance law. The CONTRACTOR shall retain sole and absolute discretion in the judgment of
the manner and means of carrying out the CONTRACTOR's activities and responsibilities
hereunder provided. This Contract shall not be construed as creating any joint employment
relationship between the CONTRACTOR and the CITY and the CITY will not be liable for any
obligation incurred by CONTRACTOR, including but not limited to unpaid minimum wages
and/or overtime premiums.
ARTICLE 8 CONTRACT BOND
8.1 There shall be no bond requirements for this Contract.
ARTICLE 9 CHANGES TO SCOPE OF WORK AND ADDITIONAL WORK
9.1 CITY or CONTRACTOR may request changes that would increase, decrease or otherwise
modify the Scope of Work to be provided under this Agreement as described in Exhibit A, as
long as such changes are in writing and are approved by the City Commission.
ARTICLE 10 TERM AND TERMINATION
10.1 This Agreement shall commence upon the effective date and end on February 28, 2024. An
option for one-year renewal at the same terns and conditions based upon the sole discretion of
the City.
ARTICLE 11 MISCELLANEOUS
11.1 Legal Representation. It is acknowledged that each party to this Contract had the
opportunity to be represented by counsel in the preparation of this Contract and, accordingly, the
rule that a contract shall be interpreted strictly against the party preparing same shall not apply
due to the joint contribution of both parties.
11.2 Assignments. This Contract, or any interest herein, shall not be assigned, transferred or
otherwise encumbered, under any circumstances, by either without the prior written consent of
CITY. For purposes of this Contract, any change of ownership of CONTRACTOR shall
constitute an assignment which requires CITY approval. However, this Contract shall run to the
CITY and its successors and assigns.
11.3 Records. CONTRACTOR shall keep books and records and require any and all
subcontractors to keep books and records as may be necessary in order to record complete and
correct entries as to personnel hours charged to this engagement, and any expenses for which
CONTRACTOR expects to be reimbursed, if applicable. Such books and records will be
available at all reasonable times for examination and audit by CITY and shall be kept for a
period of three (3) years after the completion of all work to be performed pursuant to this
Contract. Incomplete or incorrect entries in such books and records will be grounds for
disallowance by CITY of any fees or expenses based upon such entries.
11.4 CITY is a public agency subject to Chapter 119, Florida Statutes. To the extent
CONTRACTOR is acting on behalf of CITY pursuant to Section 119.0701, Florida Statutes,
CONTRACTOR shall:
a. Keep and maintain public records that ordinarily and necessarily would be required to be
kept and maintained by CITY were CITY performing the services under this Contract;
b. Provide the public with access to such public records on the same terns and conditions
that the City would provide the records and a cost that does not exceed that provided in
Chapter 119, Florida Statues, or as otherwise provided by law;
c. Ensure that public records that are exempt or that are confidential and exempt from
public record requirements are not disclosed except as authorized by law; and
d. Meet all requirements for retaining public records and transfer to CITY, at no cost, all
public records in possession of the CONTRACTOR upon termination of this Contract
and destroy any duplicate public records that are exempt or confidential and exempt. All
records stored electronically must be provided to the CITY.
11.5 Ownership of Documents. Reports, surveys, plans, studies, financial records, and other data
provided in connection with this Contract are and shall remain the property of CITY.
11.6 No Contingent Fees. CONTRACTOR warrants that it has not employed or retained any
company or person, other than a bona fide employee working solely for the CONTRACTOR, to
solicit or secure this Contract, and that it has not paid or agreed to pay any person, company,
corporation, individual or firm, other than a bona fide employee working solely for
CONTRACTOR, any fee, commission, percentage, gift, or other consideration contingent upon
or resulting from the award or making of this Contract. For the breach or violation of this
provision, the CITY shall have the right to terminate the Contract without liability at its
discretion, to deduct from the contract price, or otherwise recover the full amount of such fee,
commission, percentage, gift or consideration.
11.7 Notice. Whenever any party desires to give notice unto any other party, it must be given by
written notice, sent by registered United States mail, with return receipt requested, addressed to
the party for whom it is intended and the remaining party, at the places last specified, and the
places for giving of notice shall remain such until they shall have been changed by written notice
in compliance with the provisions of this section. For the present, the CONTRACTOR and the
CITY designate the following as the respective places for giving of notice:
CITY:
Copy To:
Darvin Williams, Interim City Manager
780 Fisherman Street
Opa-Locka, FL 33054
Burnadette Norris -Weeks, City Attorney
Burnadette Norris -Weeks, P.A.
401 North Avenue of the Arts
Fort Lauderdale, Florida 33311
CONTRACTOR: Anthony Brunson, President
3350 SW 148°i Avenue
Suite 110
Miramar, FL 33027
Binding Authority. Each person signing this Contract on behalf of either party individually
warrants that he or she has full legal power to execute this Contract on behalf of the party for
whom he or she is signing, and to bind and obligate such party with respect to all provisions
contained in this Contract.
1 1.8 Exhibits. Each Exhibit referred to in this Contract fonns an essential part of this Contract.
The exhibits if not physically attached should be treated as part of this Contract and are
incorporated herein by reference.
11.9 Headings. Headings herein are for convenience of reference only and shall not be
considered on any interpretation of this Contract.
11.10 Severability. If any provision of this Contract or application thereof to any person or
situation shall, to any extent, be held invalid or unenforceable, the remainder of this Contract,
and the application of such provisions to persons or situations other than those as to which it
shall have been held invalid or unenforceable shall not be affected thereby, and shall continue in
full force and effect, and be enforced to the fullest extent permitted by law.
11.11 Governing Law. This Contract shall be governed by the laws of the State of Florida with
venue lying in Miami -Dade County, Florida.
11.12 Disputes. Any claim, objection, or dispute arising out of the terms of this Contract shall be
litigated in the 11'' Judicial Circuit Court in and for Miami -Dade County. Prior to litigation, any
dispute arising under this agreement (including but not limited to the scope, nature and quality of
services performed by Contractor, Contractor's fees and other tenns of the engagement) shall be
submitted to mediation.
11.13 Attorney's Fees. To the extent authorized by law, in the event that either party brings suit
for enforcement of this Contract, the prevailing party shall be entitled to attorney's fees and court
costs in addition to any other remedy afforded by law.
11.14 Extent of Contract. This Contract together with Contract Documents, attached as an
Exhibit hereto, as amended herein above represents the entire and integrated agreement between
the CITY and the CONTRACTOR and supersedes all prior negotiations, representations or
agreements, either written or oral.
11.15 Waiver. Failure of the either party to insist upon strict performance of any provision or
condition of this Contract, or to execute any right therein contained, shall not be construed as a
waiver or relinquishment for the future of any such provision, condition, or right, but the same
shall remain in full force and effect.
11.16 E -Verify. In accordance with Florida Statutes §448.095, the Contractor, prior to
commencement of services or payment by the City, will provide to the City proof of
participation/enrollment in the E -Verify system of the Department of Homeland Security.
Evidence of participation/enrollment will be a printout of the Company's "Company Profile"
page from the E -Verify system. Failure to be continually enrolled and participating in the E -
Verify program will be a breach of contract which will be grounds for immediate termination of
the contract by the City. The Consultant will not hire any employee who has not been vetted
through E -Verify. The Contractor may not subcontract any work for the City to any
subcontractor that has not provided an affidavit stating that the subcontractor does not employ,
contract with or subcontract with an unauthorized alien.
IN WITNESS OF THE FOREGOING, the parties have set their hands and seals the day and year
first written above.
CITY OF OPA-LOCKA
INTERIM CITY MANAGER
Darvin Williams, Interim City Manager
Attest:
City Clerk
City Attorney
CONTRACTOR:
WITNESSES:
ANTHONY BRUNSON P.A
1�
Anthony Brkin `on, President
3350 SW 1481 Avenue
Suite 110
Miramar, FL 33027
ATTEST
SECRETARY
STATE OF FLORIDA )
)SS:
COUNTY OF MIAMI-DADE COUNTY)
BEFORE ME, an officer duly authorized by law to administer oaths and take
acknowledgments, personally appeared Anthony Brunson as President & CEO of
Anthony Brunson P.A. a Florida corporation, and acknowledged executed the foregoing
Contract as the proper official of Anthony Brunson P.A. , for the use and purposes mentioned
in it and affixed the official seal of the corporation, and that the instniment is the act and deed of
that corporation.
IN WITNESS OF THE FOREGOING, I have set my hand and official seal at in the State and
County aforesaid on this 11'1' day of August , 2023.
NOTPY PU,LIC
My Commission Expires:
MISTY S. PEARSO
Notary Public
State of Florida
Comm# HH028470
Expires 8/14/2024
EXHIBIT "A"
SCOPE OF WORK
Beginning on August 14, 2023, Contractor will be responsible for serving as accounting support
for the City. Contractor shall undertake responsibilities to review and provide specific
recommendations for improvements in the City's internal control environment and procedures,
provide reconciliations for major account balances, conduct support functions to the City's
external auditors and draft annual financial reports for fiscal year ended September 30, 2022.
Primary services include but are not limited to the following:
DESCRIPTION OF SERVICES -
In connection with the City's financial reporting system, Sungard, extract and present financial
reports to assist the City with:
1. The issuance of completed "Statements of Revenue, Expenditures, and Changes in Fund
Balance" (P&L); and the "Statement of Net Position" (Balance Sheet). These reports are
separate from the currently used "Revenue Audit Trail", and "Expenditure Audit Trail" reports
as printed from Sungard.
2. The Audit Team should verify if Accounts Receivable amounts per the UB Aging Report tie
back to amounts billed per the Miami Dade County's monthly billing report.
3. Reconcile opening account balances with Sungard for the fiscal year 2021. Also, ensure that
these account balances agree with the auditor's closing working trail balance for fiscal year
2021.
4. Reconciliations of major account balances including fixed assets/capital outlays; leases/debt
obligations; due to/from transfer accounts; grant awards/SEFA preparation; OOEB obligations/
compensated absences as well as cash and accounts receivable.
5. Preparation of annual financial statements and footnotes for the City.
The Contractors' and the City's objective will be to provide:
• Reconciliation of all major account balances of the City for fiscal year ended September
30, 2022 to provide to the external audit team to support their timely issuance of annual
audit reports
EXPECTATION FROM CITY -- RESOURCES PROVIDED BY THE CITY
The following resources shall be provided by the City:
• On site and remote access to applicable City financial software (Sungard and supporting
systems and other financial applications as needed).
• Access to all supporting documentation maintained by the City.
• Unrestricted access to persons with the City from whom we determine it necessary to
obtain evidence relating to performing applicable procedures.
• The CITY's finance team will provide assistance identifying and locating documents from
the CITY's transaction systems within 48 hours of each request. The lack of prompt
response could lead to discussion of deferral of agreed -upon milestones and related task
delivery dates.
See Attachment — Milestones and Tasks
Date tracking Gantt chart
No
• And related expenses
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Notes
Assigned Team Member
Re viewer
Reviewer 2
Establish internal policies,
procedures, a nd plan, L ogins and
technol ogy tr oubleshooting
Saad
Tony
OFSUpload, Journal Entry Packets,
Close Sungard FY22, Adjust F5
Groupings, Prepare FY22 F5
infrastrucure
Saad
Tony
S eli na
Manager
To ny
T ony
T ony
Tony
T ony
Swati
Manager
Kimm esha
Manager
Amir
Manager
Amir
Manager
Selina
Manager
T ony
Swati
Manager
T ony
Saad
Tony
Saad
Manager
Tony
Swati
Manager
Tony
Swat;
Manager
Tony
Kimmesha
Manager
Tony
Selina
Manager
Tony
Saad/Selena
Manager
Tony
Saad/Selena
Manager
Tony
Saad and team assigned to
respective areas
Manager
Tony