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HomeMy Public PortalAbout03 10 2023 Agenda with back-up March 3, 2022 MAYOR: Scott W. Morgan VICE MAYOR: Thomas M. Stanley COMMISSIONERS: Paul A. Lyons, Jr. Joan K. Orthwein Thomas A. Smith REGULAR MEETING AND PUBLIC HEARING BEING HELD BY THE TOWN COMMISSION, OF THE TOWN OF GULF STREAM, ON FRIDAY, MARCH 10, 2023, AT 9:00 A.M. IN THE WILLIAM F. KOCH, JR. COMMISSION CHAMBERS OF THE TOWN HALL, l00 SEA ROAD, GULF STREAM, FLORIDA. AGENDA I. Call to Order II. Pledge of Allegiance III. Roll Call IV. Minutes A. Regular Meeting of February 10, 2023 V. Additions, withdrawals, deferrals, arrangement of agenda items VI. Announcements A. Regular Meetings and Public Hearings 1. April 14, 2023, at 9:00 A.M. 2. May 12, 2023, at 9:00 A.M. 3. June 9, 2023, at 9:00 A.M. 4. July 14, 2023, at 9:00 A.M. 5. August 11, 2023, at 9:00 A.M. VII. Communication from the Public (3 min. maximum) VIII. Reports A. Town Manager 1. Banking update 2. Artificial Grass 3. Massing in the Core District B. Architectural Review & Planning Board l. Meeting Dates a. March 23, 2023, at 8:30 A.M. b. April 27, 2023, at 8:30 A.M. c. May 25, 2023, at 8:30 A.M. d. June 22, 2023, at 8:30 A.M. e. July 27, 2023, at 8:30 A.M. f. No August Meeting C. Finance Director l. Financial Report for February 2023 D. Police Chief l. Activity for February 2023 IX. Items for Commission Action A. Gulf Stream School Enrollment Cap – Continued B. Security Camera Agreement C. Auditor Selection Committee Recommendation D. Items by Mayor & Commissioners XI. Adjournment SHOULD ANY INTERESTED PARTY SEEK TO APPEAL ANY DECISION MADE BY THE TOWN COMMISSION WITH RESPECT TO ANY MATTER CONSIDERED AT THIS MEETING, SAID PARTY WILL NEED A RECORD OF THE PROCEEDINGS, AND FOR SUCH PURPOSE, MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. F.S.S. 286.0105 MINUTES OF THE REGULAR MEETING AND PUBLIC HEARING BEING HELD BY THE TOWN COMMISSION, OF THE TOWN OF GULF STREAM, ON FEBRUARY 10, 2023, AT 9:00 A.M. IN THE WILLIAM F. KOCH, JR. COMMISSION CHAMBERS OF THE TOWN HALL, 100 SEA ROAD, GULF STREAM, FLORIDA. I. Call to Order Mayor Morgan called the meeting to order at 9:00 A.M. II. Pledge of Allegiance Mayor Morgan led the Pledge of Allegiance. III. Roll Call Present and Participating: Scott W. Morgan Mayor Thomas W. Stanley Vice Mayor Paul A. Lyons Commissioner Joan K. Orthwein Commissioner Thomas A. Smith Commissioner Also Present & Participating: Gregory Dunham Town Manager Edward Nazzaro Asst. Town Attorney Edward Allen Police Chief Renee Basel Town Clerk IV. Minutes A. Regular Meeting of January 13, 2023 Commissioner Smith made a motion to approve the minutes of the regular meeting on January 13, 2023. Commissioner Orthwein seconded the motion with all voting AYE at roll call. V. Additions, withdrawals, deferrals, arrangement of agenda items Town Manager Dunham stated that there would be additions to X. Items for Commission Action: D. Recommendation of Bid Award for Replacement of Main Alternator on Town Hall Generator, E. Recommendation of Bid Award for Relocation of Place au Soleil Water Line, and F. Ordinance No. 23/01, which will move other items to G. and H. Mr. Dunham noted that he had received a phone call from town resident, Mr. Bob Souaid, stating that had he known Ordinance No. 23/01 was going to be on the agenda, he would have made it a priority to be in town to speak to the Commission and asked that it be deferred to next month's meeting. Mayor Morgan agreed, so Ordinance No. 23/01 was deferred to the March 10, 2023, meeting. VI. Announcements A. Regular Meetings and Public Hearings 1. February 10, 2023, at 9:00 A.M. 2. March 10, 2023, at 9:00 A.M. 3. April 14, 2023, at 9:00 A.M. 4. May 12, 2023, at 9:00 A.M. S. June 9, 2023, at 9:00 A.M. Mayor Morgan noted the upcoming meeting dates. Minutes of Town Commission Regular Meeting February 10, 2023, @ 9:00 A.M. VII. Communication from the Public (3 min. maximum) Ms. Barbara Whittaker, Town Resident, asked that the Commission consider allowing artificial turf in yards where it cannot be seen from the street. She added that it would cut down on water use and pesticides and should be considered for back yards. Mr. Peter Lyons, Town Resident, stated his hearing was bad and he hadn't heard what was going to be happening regarding the dogs, so Town Manager Dunham reiterated what had been said earlier regarding deferring the Ordinance to the next meeting. Mr. Lyons submitted a petition supporting Ordinance No. 23/01 that would modify Sec. 30-1 of the Town Code. This petition was signed by 13 town residents. Town Clerk Basel read a thank you note from Valentina and Emma, students at Gulf Stream School, regarding the duck signs that have now been placed in town. VIII. Public Hearing A. Declaration of Ex-Parte Communication There was none. B. Administer Oaths Town Clerk Basel swore in Gary Eliopoulos, Jennifer Hindin, Paul Weinstein, Bill Boardman, and Ellen Walton. C. Application for Development Approval 1. An application submitted by GE Architecture, as Agent for Davin Gebauer, owner of the property located at 3420 Gulfstream Road, Gulf Stream, Florida, legally described as LOT 1, BLOCK 1, PLAT NO 1, POLO FIELDS. This application was withdrawn. 2. An application submitted by GE Architecture, as Agent for Gina Addeo, owner of the property located at 3400 Polo Drive, Gulf Stream, Florida, legally described as PLAT OF POLO COVE LT 10 & N 50 FTOF LT 11. a. Special Exception to reduce the rear setback from 50' to 35' as per Section 70-75 (j), Rear Setbacks for Waterfront Lots in the Core District. b. Level III Architectural/Site Plan Review to permit the construction of a new 7,464 sq. ft. two-story Bermuda -style two-story, single-family dwelling with 2.5 car garage, and pool. Mr. Gary Eliopoulos, Architect, gave a detailed PowerPoint presentation. Mayor Morgan pointed out that there were no shutters on the north elevation to which Mr. Eliopoulos stated they could add them. Mayor Morgan thanked Mr. Eliopoulos for the thorough presentation and work that had gone into it. Commissioner Orthwein asked what the elevations were currently and if they were going to fill it, to which Mr. Eliopoulos stated they were going to eight feet, which is the current pending Code for the finished floor area. Commissioner Orthwein asked how this was going to impact the neighbors, to which Mr. Eliopoulos 2 Minutes of Town Commission Regular Meeting February 10, 2023, @ 9:00 A.M. didn't feel it would because of the distance and landscaping. Vice Mayor Stanley asked about the slope and if there was going to be a retaining wall, to which Mr. Eliopoulos stated their civil engineer had told them they did not need one. Commissioner Smith asked what the colors were to which Mr. Eliopoulos stated the house color was glacier white, a stained front door, white flat tile roof and summer basket green for the shutters. Mayor Morgan asked to see the aerial shot again to show the difference in massing and the setbacks from the street in relation to the other homes on the street. Commissioner Smith asked if there had been any comments from the neighbors to which Town Manager Dunham stated that the neighbor to the immediate north had been present at the ARPB meeting to see the landscaping and what the view from her house was going to be and she was satisfied. Commissioner Lyons asked about the lush vegetation on the north side to which Mr. Eliopoulos stated the vegetation was mostly on the McCool's property so they wouldn't be touching it. Town Clerk Basel mentioned that Ms. Walton had come into the office to look at the plans and noted that she was also present at the meeting today. Vice Mayor Stanley stated that he was not a proponent of dropping the house to 71, especially with what was going on in the state with insurance, etc. Mr. Bill Boardman, Town Resident, stated he was not for or against the current proposal, but wanted the Commission to be cognizant of similarity and dissimilarity in the Code. He stated that after watching the YouTube video of the ARPB meeting on January 24, 2023, that section of the Code was not even mentioned or considered. Mr. Boardman wanted the Commission to have a plan for the future of Polo Drive. The Commission agreed and Commissioner Lyons thought other streets in the Core should be looked at as well. Mrs. Molly Walton, stated she was speaking for Ellen Walton, owner of 520 Banyan Road. She stated that they appreciated the gracious setback and saving the fig tree in the front of the house, but Ms. Walton's dock was directly affected by the back side of the house, which she felt had not been addressed. She added that it was not similar to anything else in the cove and seemed to be more of a resort feel with the pool going all the way to the dock. Mrs. Walton then asked about a noise ordinance and if Gulf Stream had a shut down time for parties. Town Manager Dunham stated there was a noise ordinance, but he did not believe there was a time limit. He added that it was typically a reaction to a complaint and as a former police officer he stated that customarily they would knock on the door of the resident that the complaint was being made against and ask them to bring the noise level down and if they had to go back on a second complaint, then they would then shut it down. Mrs. Walton thought that was a bit loose to which Mr. Dunham stated it was difficult for municipalities to use instruments for noise levels at homes. Mrs. Walton stated nobody wanted to be a bad neighbor thus they were wondering if something was in the Code. Mayor_ Morgan wanted to focus on the first 3 Minutes of Town Commission Regular Meeting February 10, 2023, @ 9:00 A.M. issue to which Mrs. Walton stated that they used their dock every evening and that their view was now going to be the neighbor's infinity pool and there was no greenspace. Mayor Morgan stated he had been so concerned with the massing from the front that he had neglected to look at the back and stated Mrs. Walton was correct that there was no greenery. Mr. Eliopoulos stated he did not think there would be any issues with his client in adding landscaping to the rear. Mayor Morgan asked why there was a wooden dock at the rear of the property to which Mr. Eliopoulos answered it was for sunbathing. Mr. Eliopoulos stated that he did not think his client would have any issues adding green space in place of the dock. This led to a discussion regarding seawall heights and there was some disagreement among the Commission of what that should be. Town Manager Dunham stated that Staff had spoken with the Highland Beach Building Official and with respect to the finished floor elevations, Highland Beach will require what is required by the State of Florida Building Code, which references the FEMA maps. He added that if those were indeed at 8' right now, then that is what Highland Beach will require. It was decided that whatever the Florida Building Code required, then that is what the Town would follow. Town Clerk Basel stated that the Town had recently received a letter from FEMA stating the pending changes would be made in 2023 because the FEMA maps had not been updated since 2017. Vice Mayor Stanley made a motion to approve a Special Exception to reduce the rear setback from 50' to 40, as per Section 70-75(j), Rear Setbacks for Waterfront Lots in the Core District. Commissioner Smith seconded the motion with all voting AYE at roll call. Vice Mayor Stanley made a motion to approve a Level III Architectural/Site Plan Review for construction of a 7,464 sq. ft. two- story, Bermuda -style, single-family dwelling with a 2.5 garage, and swimming pool. The following conditions also needed to be applied: shutters needed to be put on the north elevation windows, the wooden dock was to be eliminated and replaced with green scape, to be reviewed by Town Staff for final approval. Commissioner Orthwein seconded the motion with all voting AYE at roll call. IX. Reports A. Town Manager 1. Update on Town Hall Tree Replacement Town Manager Dunham stated that the Live Oak was now in place on the front lawn of Town Hall. 2. Update on Security Cameras Assistant Town Attorney Nazzaro gave a brief PowerPoint presentation regarding the security cameras. This showed a mock-up of the aesthetic impact in town. Commissioner Smith asked how long it would take for the camera image to get to the police. Lyndi Gurevitch, Flock Representative, answered that it would take eight to twenty seconds for the PD to get an alert and they could set up the system for 10 Minutes of Town Commission Regular Meeting February 10, 2023, @ 9:00 A.M. what types of alerts, i.e., stolen car, stolen plate, arrest warrant, suspended license, etc., and these came from a national database. Mayor Morgan asked if the system could exclude residents plates, to which Ms. Gurevitch answered in the negative. Commissioner Lyons asked Town Clerk Basel the process of giving out Gulf Stream decals for cars, to which she answered that a copy of the vehicle registration was required. Commissioner Lyons asked about the cost of hard -wiring to which Ms. Gurevitch stated it was no more cost on their end, but there had to be power and there was none at the places they were going to be installing the cameras, except for Placed au Soleil. Mayor Morgan asked what the proposed cost was to which Ms. Gurevitch answered that Flock provided the hardware and software for the annual cost of $2,500 per camera per year, with a one-time installation fee of $350 per camera. She added that on an annual basis for six cameras it would be $15,000 per year plus the installation fee the first year and Flock maintained the equipment at no extra cost. Commissioner Orthwein asked if the town was going to offer this to the private roads in town at their cost to which Assistant Town Attorney Nazzaro answered in the affirmative. Mayor Morgan asked who owned the photos and how long were they maintained to which Ms. Gurevitch answered that the town would own the data with a standard 30-day data retention with a hard delete. Commissioner Orthwein asked how long Flock had been in business to which Ms. Gurevitch answered six years. Commissioner Lyons asked for Captain Haseley's input to which he answered that he thought it would be a great tool for preventiveness. He added that when they received an image, if the car had a Gulf Stream decal on it, they would automatically know it was a Gulf Stream vehicle. Mayor Morgan asked what the Commission thought about the aesthetics to which Vice Mayor Stanley stated he thought it was something that people will get used to. Commissioner Lyons wanted to propose if it was no more than $10,000 to hardwire, that it be considered. Mayor Morgan wanted to see how effective it was before going any further. The Commission was in agreement to proceed with a formal agreement to be on the next agenda. 3. Massing in the Core District Assistant Town Attorney Nazzaro stated that massing in the Core had become a concern. He added that with the addition of a third alternate board member on the ARPB, they had asked for a refresher workshop and it was planned for the end of the February 23, 2023, meeting. He added that staff would also be reviewing the Code and address concerns that continue to present themselves relative to massing. Mayor Morgan stated he would be at the workshop and was interested in getting the ARPB members input. Commissioner Lyons suggested getting information from other municipalities that may be experiencing some of the same issues. Town Manager Dunham stated that was the plan. 5 Minutes of Town Commission Regular Meeting February 10, 2023, @ 9:00 A.M. B. Architectural Review & Planning Board 1. Meeting Dates a. February 23, 2023, at 8:30 A.M. b. March 23, 2023, at 8:30 A.M. c. April 27, 2023, at 8:30 A.M. d. May 25, 2023, at 8:30 A.M. e. June 22, 2023, at 8:30 A.M. Mayor Morgan noted the upcoming ARPB dates. C. Finance Director 1. Financial Report for January 2023 Town Manager Dunham stated that both the Financial and Water Reports were normal, and the Financial Report represented 250 of the budget for this fiscal year. 2. Water Report for December 2022/January 2023 D. Police Chief 1. Activity for January 2023 Captain Haseley asked that the report be accepted as submitted. He added that the PD continued to enforce the Construction Manual and had issued eight citations for violations. Captain Haseley stated they were processing one applicant with two more that were applying for positions with the police force. Mayor Morgan accepted all reports as submitted. X. Items for Commission Action A. Gulf Stream School Enrollment Cap - Continued Vice Mayor Stanley recused himself due to a conflict of interest. Assistant Town Attorney Nazzaro stated this item had been reported in The Coastal Star, but the Town had not sent out a notice other than being on the agenda. He added that he had received a comment from a resident stating they thought a notice was going to be forthcoming to the residents and knew there were several who would have been at the meeting to give input. Mr. Nazzaro stated it was not a requirement for this item to be noticed and several residents had spoke in support at the January meeting. Commissioner Orthwein asked if there had been any negative comments. Commissioner Smith stated not everything had been positive and residents were questioning how the enrollment had got to 293 when there was a 250 cap. Mayor Morgan stated he had not heard anything negative but if there was even one negative comment, then this item needed to be postponed to the next meeting to give people a chance to be heard. Town Clerk Basel suggested sending out an "In the Know" postcard to the residents with several items on it including this item, Town meeting schedules, the Town website, and YouTube Channel. The Commission agreed that was a good idea and directed Town Clerk Basel to proceed. 1.1 Minutes of Town Commission Regular Meeting February 10, 2023, @ 9:00 A.M. B. Appointment of ARPB Alternate Commissioner Lyons recused himself from this item due to conflict of interest. Town Manager Dunham stated there were two applications submitted from Teri Power, Town resident for 16 years, and Olivia Lyons, Town resident for two years. Discussion was had and decided to approve one and keep the other in the file. Commissioner Smith made a motion to approve Teri Power as an alternate Architectural and Review Planning Board Member with Olivia Lyons in the que. Commissioner Orthwein seconded the motion with all voting AYE at roll call. C. Agreement for Solid Waste Consulting Services - Kessler Consulting Assistant Town Attorney Nazzaro explained that the Town had utilized this company in the past for successful negotiations and recommended the Commission approve the piggyback contract as presented. Vice Mayor Stanley made a motion to approve the Solid Waste Consulting Services Agreement as presented by the Town Attorney. Commissioner Orthwein seconded the motion with all voting AYE at roll call. D. Recommendation of Bid Award for Replacement of Main Alternator on Town Hall Generator Town Manager Dunham stated after reviewing all the bids the Town was recommending TAW Power Systems, Inc. Commissioner Orthwein made a motion to award a bid to TAW Power Systems, Inc. to replace the main alternator on the Town Hall generator in the amount of $20,413.24. Commissioner Smith seconded the motion with all voting AYE at roll call. E. Recommendation of Bid Award for Relocation of Place au Soleil Water Line Town Manager Dunham stated after reviewing all the bids the Town was recommending Harvel Utility Construction Inc. Commissioner Orthwein made a motion to award a bid to Harvel Utility Construction, Inc. to relocate a section of water line in Place au Soleil in the amount of $13,250.00. Vice Mayor Stanley seconded the motion with all voting AYE at roll call. F. Ordinance No. 23-01 AN ORDINANCE OF THE TOWN COMMISSION OF THE TOWN OF GULF STREAM PALM BEACH COUNTY, FLORIDA, AMENDING THE TOWN CODE OF ORDINANCES AT CHAPTER 30. TRAFFIC AND VEHICLES. SECTION 30-1. OPERATION OF GULF CARTS ON TOWN STREETS. TO PROHIBIT GOLF CARTS FROM WALKING OR TOWING ANIMALS. PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ORDINANCES IN CONFLICT; PROVIDING FOR CODIFICATION; PROVIDING AN EFFECTIVE DATE. This item was deferred to the March 10, 2023, meeting. 7 Minutes of Town Commission Regular Meeting February 10, 2023, @ 9:00 A.M. G. New Police Chief Town Manager Dunham stated the Town had received inquiries and resumes about the job from a PBC Sheriff's Command Officer in Wellington, a Delray Beach Police Lieutenant and a Gulf Stream Police Sergeant. He added they had also explored hiring a headhunter firm and using the Florida Police Chiefs Association. Mr. Dunham explained that while doing this, the Town was approached by Chief Richard Jones. After a lengthy meeting with Mr. Jones, Mayor Morgan, and Assistant Town Attorney Nazzaro, Mr. Dunham highly recommended him to the Town Commission to be the next Chief of Police for the Town of Gulf Stream. Commissioner Lyons stated the Town was down a number of officers and asked Mr. Jones to speak about what he would do to bring that number up. Mr. Jones stated this was problematic on a national scale, not just local. He stated he would begin by building morale within the department and making Gulf Stream an agency that was the go -to law enforcement agency in the County. Mr. Jones stated he would do this by the method of being a worker, not just a police chief; not asking his team to do anything that he isn't willing to do. He added they needed to be pro -active in the search and go beyond the local area. The Commission was impressed with Mr. Jones and all in favor of moving forward. Assistant Town Attorney Nazzaro noted that Mr. Jones had contractual obligation with the Town of Ocean Ridge and Town Manager Dunham asked him to speak on this subject. Mr. Jones noted that he had already begun the process of looking for his replacement so that he could possibly begin with Gulf Stream before the 90-day obligation he had to Ocean Ridge. Commissioner Orthwein made a motion to appoint Mr. Richard Jones as the Chief of Police. Commissioner Smith seconded the motion with all voting AYE at roll call. Commissioner Orthwein made a motion to appoint Captain Haseley as the acting Chief until Mr. Jones arrives on staff. Commissioner Smith seconded the motion with all voting AYE at roll call. Town Clerk Basel swore in Mr. John Haseley as Interim Chief of Police. H. Items by Mayor & Commissioners Mayor Morgan stated that the Commission had asked Commissioner Lyons to get with Town Staff to look at the banking situation and interest rates. He wanted to know if anything had been done to which Town Manager Dunham stated the process had begun and they had already met with one bank and had appointments with others. Commissioner Lyons stated the Town already had an account with Truist and thought monies should be moved over for the time being at the 30 they were offering. Commissioner Smith asked if the artificial grass comment at the beginning of the meeting needed to be addressed. Assistant Town Attorney Nazzaro stated it would be on the next agenda under the Town Manager's Reports. He added that it had been discussed in the recent 111 Minutes of Town Commission Regular Meeting February 10, 2023, @ 9:00 A.M. past, but he would recap what had been discussed in the past at the next meeting. XI. Adjournment Mayor Morgan adjourned the meeting at 11:29 A.M. Renee Basel Town Clerk 9 INTER -OFFICE MEMORANDUM TOWN OF GULF STREAM, FLORIDA OFFICE OF THE TOWN MANAGER GREGORY L. DUNHAM DATE: March 3, 2023 TO: Mayor Morgan and Town Commissioners RE: Recap of Previous Artificial Turf Discussions The Town Commission discussed whether to amend the Town Code to include Artificial Turf during its November 12, 2021 Commission Meeting. The meeting can be viewed on YouTube https://www.youtube.com/watch?v=XiQgd1uE65g with the discussion on this item starting at 37:45 and ending at 52:00. Part of that discussion asked for Civic Association input, which we have not received. This topic came up because many residents had asked me about artificial turf. Last month a resident brought this topic up again, and I mentioned that Staff would provide a review of what we discussed in the past. Backup materials for this item include the Town Commission meeting minutes from November 12, 2021, and Town Codes from Palm Beach and Ocean Ridge that permit and regulate Artificial Turf. Minutes of Town Commission Regular Meeting NovemLer 12, 2021 s- 9:00 A.M. 1. Any minor modifications in the approved landscaping shall be submitted to the Town Manager for review and approval and any major modification shall be brought back to the ARPB for review and approval, prior to commencement of landscaping. 2. The applicant agrees that if the condensing units on the east side of the building create undue noise or generate complaints then they will pursue other sound dampening measures to reduce the noise. Commissioner Orthwein seconded the motion with all voting AYE at roll call. IX. Reports. A. Town Manager 1. Utility Undergrounding Town Manager Dunham stated that Comcast would be doing a scheduled maintenance on November 16 and 18, 2021, which may cause temporary outages. He added once this was complete, they would finish the wrecking of the old equipment and then FPL would be scheduled to take the poles down. Discussion was had regarding whether to take the poles down before or after the Christmas holidays. The consensus was to get them down as soon as possible. 2. Update on Check Valves Mr. Anthony Beltran, Water Supervisor, stated all the check valves had been installed except for one, which should be finished within a week. 3. Update on Gas Powered Leaf Blowers Town Manager Dunham stated he was still trying to get a meeting scheduled with Mr. Shubin, Civic Association President, Curtiss Roach and Place au Soleil HOA President, Chet Snavely. 4. Delray Beach Text Amendment -Motorcycle Sales Assistant Town Attorney Nazzaro gave an update and stated that he had lobbied against this text amendment change and that it was eventually taken off the agenda for the Planning and Zoning Meeting in Delray Beach. Mayor Morgan thanked Mr. Nazzaro for his effort in this matter. S. CIP/Engineering RFQ Town Manager Dunham stated there had been four proposals submitted. He added they had not decided if any oral interviews needed to take place and the committee would have a recommendation for the Commission at the December meeting. 6. Artificial Grass Town Manager Dunham referred to the memo included in the agenda packet regarding this issue and had an Ordinance from the Town of Ocean Ridge as an example. He stated residents and contractors were questioning whether they could put in artificial grass and added that the Town Code currently prohibited this, although there were a few residents who did not know about the prohibition and had the grass in 3 Minutes of Town Commission Regular Meeting November 12, 2021 Cq. 9:00 A.M. their back yards and one in a right of way. Commissioner Orthwein noted that it was allowed between pavers. The consensus of the Commission was to keep the Code as is and put it in the next newsletter reminding residents that artificial grass is prohibited in the Town. 7. Discussion Re: Gatehouses Assistant Town Attorney Nazzaro gave an update since the last meeting. After much discussion the consensus of the Commission was to have Mr. Nazzaro look into amending the Code to have something between a special exception and variance so the Town could regulate the gatehouses. 8. New Concrete Pole on AlA with Small Cell Equipment Assistant Town Attorney Nazzaro stated an application was received for a concrete pole with small cell equipment. The location would be across from Hidden Harbour Drive on the east side of AlA. He added that staff had met with the applicant to find that the range would be approximately 600 yards and cannot be shared with other carriers. Mr. Nazzaro stated the Town's Ordinance prohibits the placement of these types of structures on AlA due to the historic designation of Gulf Stream on AlA. Mr. Nazzaro stated the Town was waiting for the application to be complete and then the Town Manager would deny the application citing the Ordinance from the Town Code. He added that if the Town wanted to allow these 35 ft. cell equipment poles in the future, they would be every 600 yards and each company would have to have their own pole since they cannot be shared with other carriers, as well as changing the Ordinance language. Town Manager Dunham stated that the DOT requires a setback as well that this application did not meet. 9. Lighting Monument Street Signs on AlA Town Manager Dunham stated the staff had received a request from the Civic Association to look into lighting the monument street signs. He added there were 19 signs and that this had been discussed during Phase One of the CIP. After some discussion, the Commission concluded that it be tabled because of the cost involved. Mr. Dunham stated that the Town had plans showing where conduit would be connected if they moved forward with this project. Civic Association President, Curtiss Roach, stated that they only wanted to illuminate the signs that were difficult to see and would be happy to contribute or pay for these if it was cost-effective. Specifically, Banyan and Lakeview, he added. It was decided that solar would not be conducive to these signs. Town Manager Dunham stated the staff would get cost estimates on lighting those two intersections. While they were discussing the signs, Mr. Dunham stated they found someone to clean the signs to get rid of the moss and debris that grows on the coquina stone, so they would be proceeding with that project. B. Architectural Review & Planning Board 1. Meeting Dates 4 Town of Palm Beach PART II - CODE OF ORDINANCES Chapter 66 - NATURAL RESOURCE PROTECTION ARTICLE IV. - VEGETATION DIVISION 5. REGULATIONS Sec. 66-313. Artificial turf —Locations. In all zoning districts, artificial turf shall be reviewed and may be approved in accordance with the ARCOM Project Designation Manual,' or Project Designation Guide for Landmarked and Historically Significant Building properties, and may be installed in limited areas of rear and side yards, or as a driveway accent in any yard, example to include strips of artificial turf placed between stone or concrete driveway pads. Artificial turf shall not be installed in any front yard areas, except as a driveway accent, or in any areas visible from the public right-of-way (regardless of whether it is in the rear or side yard). No artificial turf shall be installed in the public right-of-way. ( Ord. No. 23-2021, § 2, 12-14-21) Sec. 66-314. Artificial turf —Standards. All artificial turf shall comply with the following minimum standards: (a) Artificial turf installation shall be approved by either the Architectural Review Commission or the Landmarks Preservation Commission (depending upon the property designation) and all artificial turf installation requires a building permit. (b) Artificial turf is calculated as impervious surface and shall not count towards landscape open space. (c) Artificial turf material shall be lead-free. ( Ord. No. 23-2021, § 2, 12-14-21 1 The ARCOM Project Designation Manual lists Artificial Turf as one of many "Minor Projects Without Notice" along with such items as: unenclosed structures visible from public rights -of -way; new athletic facilities, e.g. tennis court, on single- or two-family residence; first -story additions greater than 400 square feet on a single family residence that are not visible from the street; substantial changes to driveway design or material; substantial changes to fenestration on single-family residence; and installation of feature, e.g. statue or fountain, that is visible from public right-of-way. There are no additional criteria in the ARCOM Project Designation Manual for artificial turf that are not included in the above Ordinance. Palm Beach, Florida, Code of Ordinances (Supp. No. 26) Created: 2023-03-01 10:50:59 [EST] Page 1 of 1 Town of Ocean Ridge SUBPART B - LAND DEVELOPMENT CODE Chapter 66 - ENVIRONMENTAL REGULATIONS ARTICLE IV. LANDSCAPING ARTICLE IV. LANDSCAPING' DIVISION 2. WATER EFFICIENT LANDSCAPE Sec. 66-142. Artificial turf/synthetic grass. (a) Minimum material standards. All artificial turf also referred to as synthetic grass, shall comply with the following minimum standards: (1) Artificial turf shall consist of green lifelike individual blades of grass that emulate natural turf in look and color, as approved by the town building official, and shall have a minimum pile height of one and one-half inches, unless otherwise approved by the town building official, and shall have a minimum tufted weight of 56 ounces per square yard. (2) Artificial turf installations shall have a minimum permeability of 30 inches per hour per square yard. (3) All artificial turf shall have a minimum eight -year manufacturer's warranty that protects against color fading and a decrease in pile height. (4) Artificial turf shall be lead free. (5) All materials must include test documentation which declares that the artificial turf yarn and backing materials are disposable under normal conditions, at any U.S. landfill station (Total Content Leach Protocol (TCLP) test). (6) The use of indoor or outdoor plastic or nylon carpeting as a replacement for artificial turf or natural turf shall be prohibited. (b) Installation, maintenance and repair. (1) All artificial turf shall at a minimum, be installed according to the manufacturer's specifications. 'Cross reference(s)—Nuisances, ch. 34; fence, wall and hedge regulations, § 64-44; buildings and building regulations, ch. 67. Ocean Ridge, Florida, Code of Ordinances (Supp. No. 11) Created: 2022-08-31 09:41:30 [EST] Page 1 of 3 (2) All artificial turf installations shall be anchored to ensure that the turf will withstand the effects of wind. (3) All seams shall be nailed and glued, not sewn, and edges shall be trimmed to fit against all regular and irregular edges to resemble a natural look. (4) If artificial turf is planned to be installed immediately adjacent to a seawall, the artificial turf shall be pinned or staked behind the seawall. No artificial turf or installation mechanism shall be attached directly to or placed on a seawall or seawall cap. (5) Proper drainage shall be provided for all artificial turf installations to prevent excess runoff or pooling of water. (6) Artificial turf shall be visually level, with the grain pointing in a single direction. (7) An appropriate barrier device (e.g., concrete mow strip, bender board, brick pavers, river rock, landscaping) is required to separate artificial turf from soil and live vegetation. (8) Precautions for installation around existing trees shall be monitored and may be restricted to ensure tree roots are not damaged with the installation of the base material and that the overall health of the tree will not be compromised. (9) All artificial turf shall be maintained in a green fadeless condition and shall be maintained free of dirt, mud, stains, weeds, debris, tears, holes, and impressions. Maintenance shall include, but not be limited to cleaning, brushing, debris removal; repairing of depressions and ruts to maintain a visually -level surface; elimination of any odors, flat or matted areas, weeds, and evasive roots; and all edges of the artificial turf shall not be loose and must be maintained with appropriate edging or stakes. (10) All artificial turf must be replaced if it falls into disrepair with fading or holes or loose areas. Replacement and/or repairs shall be done with like for like materials from the same manufacturer, if possible, and done so in a manner that results in a repair that blends in with the existing artificial turf. (11) An owner or applicant shall obtain a duly -authorized building permit from the town's building department prior to the installation of any artificial turf. (12) The town or other public entity or utility company may remove artificial turf at any time and for any reason, including but not limited to. in order to provide underground access for utility work. The property owner shall bear and pay any and all costs to replace or reinstall the artificial turf. (c) Locations allowed. Artificial turf/synthetic grass shall be allowed in rear and side yards, but not to exceed 25 percent of the total lot area (this area is defined as the total parcel area defined as a side or rear yard minus the area of the primary structure) of the rear and side (Supp. No. 11) Created: 2022-08-31 09:41:30 [EST] Page 2 of 3 yards. Artificial turf/synthetic grass shall not be allowed in any front yard areas or in any area visible from the public right-of-way (regardless of whether it is in the rear or side yard), unless it is placed in between paver blocks or similar items in a manner where the area for the artificial turf does not exceed four inches in width, provided that the synthetic turf area does not exceed 50 percent of the total area using the paver blocks. Screening, as approved by the building official, may be used in order to comply with the visibility requirement, further any turf/synthetic grass placed in between paver blocks shall not count toward the 25 percent maximum amount allowed. No artificial turf shall be installed in the public right-of-way. (d) Existing artificial turf. For those properties where artificial turf is currently installed that is not in compliance with this section, when the existing artificial turf is replaced or repaired, in an amount exceeding 50 percent, then compliance with this section shall be required. Further, all existing artificial turf, not in compliance with this section, must be replaced within ten years of the adoption of this ordinance [from which this section derives]. (e) Pervious area. Artificial turf shall be considered as 100-percent pervious area. (Ord. No. 2019-15, § 4, 3-2-2020) (Supp. No. 11) Created: 2022-08-31 09:41:30 [EST] Page 3 of 3 Gulf Stream Police Department Monthly Activity Report John J. Haseley Interim Chief of Police From 2/1/2023 Through 2/28/2023 Activity Count ALARMS 5 ASSIST OTHER DEPARTMENT 13 BURGLARY AUTO 3 CIVIL MATTER 1 DISTURBANCE 1 EXTRA PATROL 113 RECOVERED PROPERTY 1 POLICE SERVICE 22 SUSPICIOUS INCIDENT 4 TOWN ORDINANCE VIOLATION 11 TOWN ORDINANCE CONST. SITE MANAGEMENT HANDBOOK CITATIONS 3 TRAFFIC COMPLAINT 1 TRAFFIC CRASH 1 TRAFFIC CONTACTS 76 Gulf Stream Police Department IFFUL Monthly Activity Report Edward K. Allen Chief of Police From 2/1/2022 Through 2/28/2022 Activity Count ALARMS 3 ANIMAL COMPLAINT 1 ASSIST OTHER DEPARTMENT 10 CIVIL 2 DIRECTED PATROL 140 DISPATCH ERROR 1 FOLLOWUP INVESTIGATIONS 1 FOUND PROPERTY 2 FRAUD 3 IDENIITY THEFT 2 POLICE SERVICE 23 SUSPICIOUS INCIDENT 7 SUSPICIOUS PERSON 3 SUSPICIOUS VEHICLE 1 THEFT (GRAND) MOTOR VEHICLE (Recovered in Texas from 2019) 1 TOWN ORDINANCE VIOLATION 12 TOWN ORDINANCE VIOLATION (DOG) 1 TRAFFIC COMPLAINT 5 TRAFFIC CONTACTS 78 INTER -OFFICE MEMORANDUM TOWN OF GULF STREAM, FLORIDA OFFICE OF THE TOWN MANAGER GREGORY L. DUNHAM DATE: March 6, 2023 TO: Mayor Morgan and Town Commissioners RE: Amendments to the Developer's Agreement with the Gulf Stream School During the last few meetings the Commission discussed the Gulf Stream School's ("School") request for additional student enrollment that exceeded the limit imposed by the Developer's Agreement. The original Developer's Agreement was entered into between the School and the Town in 1994, and covers a number of land use topics, including the enrollment cap of 250 students. The 250-student cap was affirmed in the "Amendment to Developer's Agreement" in 2001, and again in the "Second Amendment to Developer's Agreement" in 2013. The School is seeking an amendment to the Developer's Agreement to increase student enrollment to 300 students. Earlier this year the Town provided conditional approval to an amendment that would allow the addition of a building outside of the permitted "building envelope" (as defined in the Developer's Agreement) in order to provide food service to its students. I am providing the attached materials from the Town's records for your review in advance of our March 10, 2023, meeting. They include: 1. Correspondence from Gulf Stream School Headmaster Gray Smith, asking to increase the enrollment cap to 300 students. 2. Developer's Agreement, recorded June 20, 1994. a. Initial "WHEREAS" clauses provide a lot of background. b. Imposes many restrictions on the use of the property while allowing it to be operated as a school and provides for penalties of $500 per day for certain violations of these restrictions. c. Permits construction of a multipurpose field house, covered walkway, renovation of the existing auditorium and demolition of an existing maintenance building. i. Required two variances: 1. A variance that allowed a new building that did not replace an existing structure; and 2. A variance with respect to the front yard setback. 3. Amendment to Developer's Agreement, recorded 04/13/2001 (full application materials are posted online, or can be reviewed at Town Hall) a. States in the whereas clauses that "the parties wish to amend said Agreement to provide for the abolishment of the requirement that certain covered walkways be removed when certain construction is performed." b. "Affirms" the 250 student enrollment cap in the WHEREAS clauses. c. Adds a $10,000 annual payment to the Town. This includes an annual adjustment tied to the Consumer Price Index; last year the School paid $12,372.50. The language in the Developer's Agreement states the School "voluntarily agrees" to make this payment "in recognition of the extraordinary services provided it by the Town."' d. The Staff Report for this application stated as follows: Over the last two decades, the school's facilities and curriculum have evolved to keep pace with educational standards and parental expectations, while the absolute enrollment has remained capped at 250 students. Both the school and the Town have put forth great effort to ensure that the school can maintain high educational standards and respond to student needs with out inappropriately impacting the surrounding single - family homes. Particularly with the site improvements conducted in 1997 (drainage, landscaping, sewer connection, new parking layout, relocated basketball area), the school has endeavored to be a better neighbor. Additionally, the headmistress and school president have made themselves available to Town officials and have immediately addressed any request from the Town. For example, last year the school participated in a 50% cost share drainage improvement project, when requested by the Town. The school has made a commitment that additions will not increase enrollment or traffic impacts. However, the mutual efforts to be compatible neighbors must continue. The conditions recommended above should assist in this regard. 4. Second Amendment to Developer's Agreement, dated April 16, 2013 (full application materials are posted online, or can be reviewed at Town Hall) a. Notes a 2012 Application (p.2) with certain demolition and construction work in "Envelope 1 A" from the original agreement: i. Includes a second story addition, which had previously been capped at 6,000 sq ft, to allow a total addition of 7,765 sq ft. ii. Includes a New Pavilion/Classroom Building, consisting of 4,875 sq ft. 1 Gulf Stream Police Officers spend approximately 7.5 hours per week conducting traffic management outside of the School during drop off and pick up times. I believe this is what this "extraordinary service" is referring to. The School also owns the homes located at 330 Old School Road and 3525 Oleander Way and does not pay property tax on either property or the school property, as it is a tax exempt organization. b. Added a requirement that "the School shall provide to the Town a yearly certification that enrollment at the School does not exceed the maximum student enrollment of two hundred fifty (250) students, as established in Section 1(B) of the Developer's Agreement dated June 10, 1994." The Development Agreement was amended by the Second Amendment in 2013 because the 2012 Application by the School conflicted with the Developer's Agreement. This is consistent with prior correspondence with Town Attorney Randolph during that time which stated that only applications for development contrary to the Developer's Agreement required it to be amended. Already this year, the Town has worked with the School and processed an application that did not fall within the subject matter of the Developer's Agreement. The parties would need to amend the Developer's Agreement again to increase the permitted enrollment above 250 students as requested by the School. Amendments to the Developer's Agreement are processed as a Level 3 Architectural/Site Plan review. The Town is awaiting application materials from the School as it relates to the refrigerator/freezer building, which is another amendment to the Developer's Agreement. Town Staff and the School determined that it would make sense to address those two items simultaneously in one document, which would become the Third Amendment to the Developer's Agreement. If you have any questions or would like to speak further about this matter, please contact me at Town Hall. 3 Hello Trey, Greg, and Renee, In preparation for our meeting, I am sending you this short rationale for increasing Gulf Stream School's enrollment cap to 300 students. I covered the two areas that Trey referenced in his message, facilities and traffic, and I included our budgetary reasons for seeking a higher enrollment number. Please give this a read before we meet and I will be prepared to provide additional context and answer any questions. Gulf Stream School's current enrollment is 293. See the chart below for a 5-year enrollment breakdown: School Year Enrollment 2018-19 234 2019-20 226 2020-21 244 2021-22 274 2022-23 293 During the COVID pandemic, South Florida independent schools benefited from an influx of families relocating to the state, and in -state families seeking an alternative to public schools. Gulf Stream School was no exception. Schools also experienced a higher "yield" rate, families accepting a school's offer of admission. GSS's yield is typically high, but over the past two admissions cycles it has been as high as 94%. In March of 2022, Board President JD Dickenson and I met with Town Mayor Scott Morgan to inform him about the increasing demand for Gulf Stream School, and our growing enrollment. Our 3 Pre-K classrooms are all built within the State's mandatory guidelines of 20 square feet per child, and our other classrooms are built within the State's recommendations for space. We seek to enroll 3 sections of Pre-K and 2 sections in all other grades, K-8. See the model below for grade -level capacities: Homerooms No. of students PK3 14 PK4 16 PK4 16 K 16 K 16 1 16 1 16 2 15 2 15 3 15 3 15 4 15 4 15 5 15 5 15 6 15 6 15 7 15 7 15 8 15 8 15 CAPACITY 320 This is to say that we are comfortably accommodating 293 students within our current facility, and could easily accommodate 7 more students, reaching a total enrollment of 300. We do not have the need to erect additional buildings, however we do intend to make the most of the space that we have. Here are some projects we are considering: • Convert the Pre-K courtyard into an outdoor classroom • Convert the space gained from removing the silt tanks into an outdoor learning/play area • Convert the Crocker Pavilion to a "cooking kitchen" in order to provide dining services • Convert the Clough Chapel to a performing arts center All of these projects can be done within the current footprint of the campus and facilities. To meet the needs of a larger number of students, more faculty/staff were hired. This year, the School has 63 total employees. On campus, there are 94 parking spaces, easily accommodating our employees, with 31 spots left over. Adding 7 students will not command hiring additional personnel. Traffic In May, 2022, the School employed Simmons/White to evaluate our traffic patterns on campus and on Gulf Stream Road. As you know, we have split the morning drop-off to incorporate two traffic patterns. Vehicles with students in Grades 4-8 only enter at the Gulf Stream Road entrance and proceed east toward the Clough Chapel steps where they unload. Those vehicles exit through the A1A gate. Vehicles with any other combination of students enter at the Gulf Stream Road gate and proceed north, unloading along our curb, and exiting through the Gulf Stream Road exit gate. These patterns have resulted in a morning arrival that concludes before 8:15 and has relieved morning traffic back-up on Gulf Stream Road, to which the presiding GSPD officers can attest. We are using the same new traffic pattern for our heaviest dismissal times as well, 4:15 on Monday through Thursday, and 2:20 on Friday. Monday through Thursday the school day ends for children in grades PK-4 at 2:20. However, 70% of those children remain on campus for our After School Program, which ends at 4:15. Students in grades 5-8 are also dismissed at 4:15, which means we manage approximately 230 students at the 4:15 dismissal. However, we average 16 daily absentees, another 16 students are faculty children who are not in vehicles in our carline, approximately 20 students walk to and from school (or their parents walk them), and 14 students ride the bus. Once we factor in siblings who ride in the same vehicle and those who carpool, we are looking at a range of only 55-65 vehicles in the carline at 4:15 dismissal, Monday to Thursday. We now offer ASP on Fridays. About 50 students take part, who are picked up at 4:15, not at 2:20. Friday ASP participation, combined with the factors noted above, reduces the number of vehicles at Friday's 2:20 dismissal. While there are more vehicles in Friday's carline, it has not exceeded approximately 70 vehicles. Since the beginning of school, we have regularly timed our 4:15 and 2:20 dismissals, achieving a range between 10 to 18 minutes, start to finish. The GSPD can attest that it moves smoothly and efficiently. As you can see, there are a lot of layers to deducing exactly how many vehicles will be in the carline at a time. However, we feel that adding 7 students will not result in a material increase to the number of vehicles on campus or town roads. Budaet Gulf Stream School has been stewarded well for many years by a Board that practices conservative budgeting and spending policies. While we are fortunate to have an outstanding endowment, our Board seeks to meet our budget through revenue, that comes in the form of tuition and fundraising. In the nearly three decades since the enrollment cap was last raised, a lot has changed in education. Technology, campus security, health, and social/emotional wellness are just some of the major areas in which the School has invested substantial funding. For example, in 1994, when the cap was established at 250, the School did not have a technology budget. This year's technology budget is over $300,000. We have hired and maintained a full-time armed security professional, have undergone a costly security audit for our campus, and re -invested in our gates, locks, cameras, windows, and doors. During the pandemic, we hired a full-time school nurse who has become indispensable to day-to-day operations and will remain a member of the faculty. We partner with The Social Institute (TSI) to deliver social/emotional programming on an online platform, monthly, and we will likely need to hire an additional mental health counselor dedicated to Grades 5-8. This is not to mention the rising cost of operations. For example, in 1994 the School paid $42,376 for campus insurance, this year the cost is $298,000. There is a nation-wide shortage of teachers. In order to hire and retain the best we have to offer compensation packages that are more and more attractive, to stay competitive in the market. For perspective, even at 293 students, we are projecting only a modest end -of -year budget surplus. Thank you for your time and your consideration of our proposal to increase the enrollment cap to 300 students. Maintaining a good relationship with the Town is of utmost importance to the School. We will always seek a supportive and symbiotic relationship with Gulf Stream and its residents. Best wishes, Gray t ' C JUN-20-1994 11:57.-in? c74—`? 1 :34P0 r • .. l�J ORB 83 ?. F, & �1j ! !1 1■ I $ 11111 law i1 1 / ■1! DEVELOPER'S AGREEMENT This Developer's Agreement is entered into as of this O:E4,day of _ KTU h -p— , 1994 by and between THE TOWN OF GU LF FLORIDA, hereinafter referred to as "Town" and THE GULF SSTREAAM SCHOOL FOUNDATION, INC., a Florida not -for -profit corporation, hereinafter referred to as "School". Ln WHEREAS, the Gulf Stream School located at 3600 Gulf Stream Road, Gulf Stream, Florida is situated on a parcel of real property �* (the "Premises") of approximately 5.51 acres and legally described in Exhibit "A" attached hereto, and 0 F WHEREAS, the School has requested that the Town approve the rn construction on the Premises of a multipurpose a fieldhouae and a covered walkway, the renovation of the existing auditorium and the demolition of the existing maintenance building in order to better .Q - provide for the needs of the students of the School, and ::3 U M v WHEREAS, the Town has approved two variances to the School in Q connection with said construction, specifically, a variance with � E respect to adding a building that does not replace an existing �1 0 m structure and a variance with respect to the front yard setback, 0 m w and 1 C +1 wo 3 WHEREAS, the Town has granted other approvals to the School as follows: a) a Demolition Permit to demolish an existing Qa - maintenance and storage building, b) a Vegetation Disturbance ov Permit to add a row of trees and shrubs along State Road A-1-A and m c) a Site Plan Approval, and G x ,•0 WHEREAS, this Agreement and Drawings attached hereto as , Exhibits are a condition of the above -referenced approvals of the z °' Town. xc0 00`• r�r�a NOW, THEREFORE in consideration of the premises contained herein and for other good and valuable consideration, the receipt 0 of which is hereby acknowledged by each party to the other, and for other good and valuable consideration, the parties agree as follows: a' 1. Use of the Premises. The parties agree that the present o use of the Premises is a nonconforminguse under the Town s present r_ zoning code inasmuch as the same is zoned "RS Single -Family m Residential District." The parties agree that in the event the v Premises cease to be used as a school, as defined in Item A. below, o in the future that the same shall conform to the classification then in effect for the Premises and that zoning a Premises shall not be subject to any other term or condition of this Developer's Agreement. co A. Use Requirements. The School agrees to use the Premises as an independent day school in accordance with the 1-1 accreditation requirements of the Florida Council of U Independent Schools or similar accreditation entity and in a accordance with the terms of this Agreement. a H B. The parties agree that the use of the Premises as a school shall be limited as follows: The maximum number of students, both seasonal and full-time, that may be enrolled in said school at one time shall not exceed two hundred fifty (250) students. Said students may be enrolled in grade levels Pre-R through 9. The School will generally be open between the hours of 6:00 A.M. and 6:00 P.M. year round. After school activities will generally not be conducted past the hour of Page 1 GRP 8311 Pa &.31 7:00 P.M. during the weekday, and all events shall conclude by 10:00 P.M. Events or activities which will be attended by more than fifty (50) persons and that are conducted past 7:00 P.M., regardless of the day of the week, shall be limited to a total of twelve (12) per calendar year. Additionally, the Premises will not be used for any activity other than for School and community events involving the residents of Gulf Stream, Florida, the students attending the Gulf Stream School, and the families and friends of those students. The School may not collect a rent, cash or otherwise, from any individual or organization conducting an event on the Premises, nor may the individual or organization receive compensation for conducting the event unless that compensation comes directly from the School. Moreover, only the School may charge an admission fee to any event conducted on the Premises. The maximum number of adults attending said activities shall not exceed five hundred fifty (550). 2. Attached to this Agreement as Exhibits A through J are the following drawings which are incorporated herein: A. Survey prepared by O'Brien, Suiter & O'Brien, Inc., dated November 8, 1993, and identified as Order No. 73-95 XL [Exhibit A]. B. Site Plan, prepared by Gator Engineering Services, Inc., dated February 7, 1994, last revised March 10, 1994 and identified as Job No. 93-145 [Exhibit B]. C. Demolition Plan, prepared by Gator Engineering Services, Inc., dated February 7, 1994, last revised March 1, 1994 and identified as Job No. 93- 145 [Exhibit C]. D. Paving Plan, prepared by Gator Engineering Services, Inc., dated February 7, 1994, last revised March 10, 1994 and identified as Job No. 93-145 [Exhibit D]. E. Drainage Plan, prepared by Gator Engineering Services, Inc., dated February 7, 1994, last revised March 10, 1994 and identified as Job No. 93-145 [Exhibit E]. F. Water and Sanitary Sewer Distribution System Plan, prepared by Gator Engineering Services, Inc., dated February 7, 1994, last revised March 10, 1994 and identified as Job No. 93-145 [Exhibit F]. All buildings will be hooked up to the Gulf Stream Homeowners Improvement Association Sewer System with the exception of the three (3) houses, which have septic tanks. G. Internal Traffic Study Document and Traffic Control Plan, prepared by Gator Engineering Services, Inc., dated April 21 and February 7, 1994, last revised March 1, 1994 respectively, and identified as Job No. 93-145 [Exhibit G]. All parking associated with the Premises shall be on -site or on a prearranged auxiliary site, but in any event off- street. H. Architectural Drawings, Sheets A-1 and A-2, pre ared by rles E. Toth of renr Jr. apAssoci Associates, revised March 2,11994g and [Exhibit H]. Page 2 ORE 8311 P9 6.3' 12 I. Existing Vegetation and Tree Relocation Plan and Proposed Landscape Plan (Sheets 1 and 2, respectively), prepared by A. Grant Thornbrough and Associates, dated March 3, 1994 and last revised March 9, 1994. [Exhibit I]. J. Building Envelope and Building Setback Plan, prepared by Gator Engineering, Inc., dated February 7, 1994, last revised March 10, 1994 and identified as Job No. 93-145 [Exhibit J]. 3. Site Building Envelope. Exhibit "J" reflects broken lines around the proposed one (1) story field house, the existing one (1) story chapel and the existing educational facility (Envelope 1). No buildings shall be erected or expanded outside of this Envelope. Site Building Envelope calculations for the existing building footprint area and for the total building footprint area (new construction included) are reflected for Envelope 1 on Exhibit J. In order to eliminate the need for the School to seek a variance from the Town each time construction (in addition to the fieldhouse and auditorium renovations) is desired in Envelope 1, the parties agree that a variance will not be necessary for such construction provided that (i) the Total Building Area in Envelope 1 is not increased by more than 10,000 square feet over that shown on Exhibits B and J, and (ii) for each square foot of Building Area in excess of 400 square feet that is added, the School removes one square foot of either Building Area or Covered Walkway and Covered Open Structure Area. The parties agree that the only variances from which School is being given relief pursuant to this Agreement are those variances concerning: a) setback or locational requirements, b) the size of structures, and c) the expansion of a nonconforming use or the addition of a building which does not replace or substitute an existing structure. Moreover, the School must comply with the architectural and site plan review processes and other requirements of the Town prevailing at the time of the expansion proposal. Additionally, Envelope 1 contains an inner envelope, identified as Envelope 1(A), to depict a possible future second story area. It is agreed that Envelope 1(A) shall not utilize more than 6,000 square feet of the permitted 10,000 square feet for the second story. In the event a second story is added, it shall not be closer to any lot line than one -hundred twenty (120) feet. The parties agree that neither the fieldhouse and/or auditorium renovations shall be constructed, nor shall any other buildings be erected or expanded within the Envelope, unless all of those site improvements described in Exhibits B through G, inclusive, and Exhibit I ("Site Improvements") of this Agreement are completed before or simultaneously with said construction. Provided, however, and notwithstanding anything contained in this Agreement to the contrary, the Town agrees that the School may add up to 400 square feet of the permitted 10,000 square feet prior to the construction of the Site Improvements without the requirement of one square foot removed per square foot added being enforced. Furthermore, nothing in this Agreement shall preclude the erection of new buildings or additions within the Envelope prior to the construction or completion of the fieldhouse and/or auditorium renovations if the Site Improvements are completed before or simultaneously with said erections or additions. Finally, the parties agree that the Traffic Control Plan described in Exhibit G shall not go into effect until the Site Improvements are completed. 4. Miscellaneous Provisions. A. Compliance With Legal Requirements. The Town has reviewed the construction of the proposed facility and Page 3 ORB 8311 Ps f.33 renovations and believes the same to be consistent with its comprehensive plan and land development regulations and that no reservations or dedications of land by the School are necessary for the Town's purposes at those the present time, except easements generally indicated on Exhibit F. Furthermore, the Town does not believe that the same will cause any detriment to the Town or to its citizens' public health, safety or welfare. The parties agree and acknowledge that the failure to address in this Agreement any particular condition, term or restriction shall not relieve the School of the necessity of complying with any law governing said required condition, term or restriction. RecordationB. T this Agreement shall be recorded in the Public Records of Palm Beach County, Florida within fourteen (14) days of execution by all the parties. C. Enforcement. Either party may file an action for specific performance and/or injunctive relief in the Circuit Court in and for Palm Beach County, Florida, in order to enforce the terms of this Agreement. The Town shall not be required to show irreparable harm in order to enforce the terms of this Agreement through injunctive relief. In addition, in the event of a breach of the terms of Sections 1, 3 or 4 (I) or (J) of this Agreement, the School shall pay to the Town a penalty of $500.00 per day of each day that said breach occurs. D. Binding effect. This Agreement shall be binding on the successors in interest to the School and the Town. Provided, however, in the event the School does not construct the multipurpose fieldhouse or the renovation or expand any buildings pursuant to Paragraph 3 above, and in accordance with the time constraints of Paragraph 4(H) below, then this Agreement shall be deemed null and void and of no further force and effect. In such event the School shall continue to be a nonconforming use under the Town's zoning code, subject to all of the provisions contained herein. Additionally, in the event the School makes no Site Improvements or construction of any type on the premises prior to January 1, 1998, the School may request a termination of this Agreement and the Town agrees to join in the execution of a recordable document evidencing said termination. E. Litigation. In the event of any litigation arising hereunder, jurisdiction and venue shall be in Palm Beach County, Florida, and the prevailing party shall be entitled to recover reasonable attorneys' fees and costs, including those fees and costs in appellate proceedings. F. Complete Agreement. There are no representations, agreements, arrangements or understandings, oral or written, between the parties relating to the subject matter of this Agreement which are not fully expressed in this Agreement. This Agreement cannot be changed or terminated orally or in any manner other than by a written agreement executed by both parties. The above notwithstanding, modifications construction or plans referenced to the in Exhibits B to G, inclusive, of this Agreement may be authorized by the Town, by and through the approval of its Town Manager, without the necessity of amending this Agreement, provided however, that said modifications are not otherwise contrary to any of the terms of this Agreement. G. Effective Date. The effective date of this Agreement shall be the last date on which the parties execute this Agreement. Page 4 ORE, 831 1 PQ 634 H. Building Permit. The parties agree that the School shall have until January 1, 1998 to apply for a building permit for all those Site Improvements shown in Exhibits B - I, inclusive. In the event the School has not filed its application with the Town by that date, then this Agreement shall be of no further force and effect. Provided however, the School may construct the fieldhouse and renovate the auditorium, subject to the terms of this Agreement, if an application is made for a building permit by January 1, 2000 to construct the fieldhouse and/or renovate the auditorium, if application for the building permit for the Site Improvements has been sought by January 1, 1998 and said improvements have been completed by January 1, 1999. If the School has not made application by January 1, 2000 for a building permit to construct the fieldhouse and/or renovate the auditorium, then the site plan approval granted by the Town, for the fieldhouse and auditorium shall expire. I. Landscaping Specifications. The School agrees that all existing and proposed landscaping will be maintained in a condition and size equal to or exceeding the specifications indicated on Exhibit I. J. Use of Houses of the Premises. The one (1) story wood residence adjacent to Oleander Way shall be used as a faculty residence or as an office. The remaining two one (1) story structures shall be used only as residences for faculty, employees and their guests. The School agrees to maintain the residential appearance of these structures. Page 5 ORB 8311 Ps 635 IN WITNESS WHEREOF the parties have executed this Agreement the day and year first above written. THE TOWN OF GULF STREAM, FLORIDA. By: William F. Koch, Jr., Mayo At est: vita Taylor, Tow Clerk GULF STREAM SCHOOL FOUNDATION, � �:• INC.: n f EAL ) By % d Susan A. Ridgle P sident STATE OF FLORIDA ) COUNTY OF PALM BEACH ) The foregoing instrument was acknowledged before me this day of � 1994! by William F. Koch, Jr., as Mayor of �' the Town of Gulf Stream, Florida, is personally has produced as identificatificati t e or who on. ��T7llN7NN777U7N7JNNlNIrlJ.;7)77J:,Y1,7,•i,'; •. Rita L.. T Irk ;> �g 8$7Pylj-lsi c. Stater a 2195 Commis<_ivnNo. �C3y2195 hor n-emy commis:iun E..p;ra; 07121/9d ?" ai»i? STATE OF FLORIDA ) COUNTY OF PALM BEACH ) y' Typed Name of No ary My Commissi9iiExp res The foregoing instrument was acknowledged before me this 4G� day of 3 , 1994, by Susan A. Rid le the Gulf Stream School Foundation, Inc., me or who has produced who is personally known o0 identification. as �!N7l1N71771IllNJTIT!!!l177N!l71177N7NNlN! . Rita L. Taylor Notary f ublic, Stato of florida Comminba No. CC 342193 j orf`°p I�:y Commission Ezpirea 0221198; awe n�a� t,� rr�r s�.� a twoams ca ; Page 6 _Z2�__ N tary public _V T 1. T� Typed Name of wotary My Commissi9 Expires' t fib '7—�.i. 0 Lfr nw.r 1N! y/sM � • is sa SETA/[ ORB 8311 P9 6a6 wry 1• STATE .� 'PO,gp BDUNOA�PY .� TDPDG.PAP/!/C SU.PYE✓ w GULF ST.PE.4M SCff/ODL IYAW //JYLF AM-64M, INW KACN NVNIY, F1nP/RI. ORB 8311 Pe 637 AWC NI �_ G (/L F Sr,PEAM .., rQDAO ,,,� - ' S'• asrrriu!! l!.!ilrr.vwwr rinr.-..uw /�OrO, 7Y' ✓„��, � "ram'• �•J/cr/AJ.v • O• .•Y . ... .... ,.i,,,,r 'Eas'• N.Ya^. BNor 4 !lNCN M � �; --l— •r!ilPMwluv! i l AN +rl• � \v ,� r+1 ✓ 1 i wa w ;: r ca✓ i� $ •• l C •• • J ' r ! ,•r• ... ', 'ter r. • 4 .\ \ : IItrN•j `l rir. t � ~ +r-i..l wl� 40 ✓, ran if . r r' . r r�r ' i W y i lNrr n ♦+ me'µ-� /r •+, ..rw • i?, .. ' MIrIO-!!/AY ,+ j1 /—^-~ + — - poi✓ tin. k r.rlrrrr .rinrlr turn., 1.f' r` Y.r.. wr..nr •• 3m� ORB Ball Ps A.-sa PER PALM BEACH COUNTY UNIFIED LAND --► - TRAFFIC FLOW ARROWS DEVELOPMENT CODE (JUNE 1992). SITE 11=-AN HANDICAPPED SPACE PER ACCESSIBILITY SPILLOVER LIGHT ON TO RESIOENL PROPERTY M -» - NEW 6.0' H. FENCE SHALL NOT EXCEED THREE -TENTHS (o.3) OF ONE FOOTCANDIE SCALE; I' - 30.0' REOUIREMENI FLORIDA BOARD OF BUILDING CC STANDARDS (JANUARY I890) WHEN MEASURED SIX (6) FEET ABOVE GRADE AT THE RESIDENTIAL PROPERTY LINE RE TOTAL PARKING IN LOT AC 6B SPACES ..................................... ORB 8311 P9 639 W'/. STREAM ROAD166.74 i11 °°T. 1 PLeU 111II Yrwr MMYY. �J� /7f � TMm •• fNf Irk. fm Yr v.Y In YYr ��� SCCDiItl ua.[T...Io .LLL _�7UYLS7EB wC U8E E>C&AIH1r B �\ -GROUND �Y ��1 /Iif uurl„a. �,IT[ LIURIY° /Iuf1 IK{.it IL1Yu11.TLat N TI..[YIYatY °. _I I[M W llulli°/Lrpo1WLY ni'TY[ I � ralw .YCY muYTT YYI II[° W/ Nlu'LIY4 a aR..TY'f T °tYtL°M[.i ai°t 1ll�[ .Yt[ 1 r _ .1 O (i] I .ATIu. suLLl IUY.a.I a. u I� I�IYRu W W 8 �� LtuRl.°• WY IMIL YIUYIWR I IK7Y.Y YITYI. , W.. WTIL luY. I 1�' LJ l 2 [� `�—�-i� Ylluiw YY1 Y /TW I/ Pu 1 /YKKYW KYo°L O OILEYWI cow r . .«.«I« I.r 'h i.. .ra«• z Z ......«.. «.«.« ... .... h W ! J 0 [ I 0 D 3 F J tl p Y 0 O W j N _ SPACE COUNT AUIREMENTS MANUAL A 116.40'- '-- 0 20 40 60 80 100 120 U- Y-a �Z i UILDING CODES AND .— 1990) REQUIRED NUMBER OFACCESSIBLE F-ft- SPACES GRAPHIC SCALE 11/"""""""" "" 1 arena PER TOWN OF GULF STREAM 411. A.E.F. � R.F-F. WICE/12 xB NW9E11 93 - 145 2 an/n PER TOWN OF GULF STREAM a11. N.E F. 9�Ei..'r ' I T. NO. DATE DESCRIPTION I BY IAPPn I M ORB 8311 P9 640 LEGEND - DENOTES ASPHALT TO BE DEMOLISHED ® - DENOTES STRUCTURES TO BE REMOVED __ GJLF Sl uax� w .snwt pWuaM �- s.m a.owm.a swu k ut..mso mtest uw shui .c waw3tm . cmme yaw ww�.��ae rugs .� u� T w swi `[ awno .rm un nr sutxc a.wi u Mst.�utn -�F ROADA-__ 551.75 _ d 602536' DEMOLITION PLAN SCALE: 1' 30.0' L� —its- F S EAL ROAD ORB 8311 Pe 641 •fJ._JJ- _ ra a - n�rn ienrir ' _ wK .u+wr r rw iu o.r�vr�u.ra I� uN 41 I[rrrp �/al l \ uun.oai wmm• I EXISTING I'I PIAYGRGUND I�H 1 1 } / 1} m.i.o 1 sjwwy HraAu.wou/¢o a RLUGNO VEM a r � U U W Q to Q p "J N O � U H'f R Z Z M f L tJ0 Ups ajp°t Z MUZtp T .�..mpi S J ¢ p wt FFJ(l Z o zwJ W p ILW A U�Da 116.40' - _ wry b Q ° R 0 20 40 60 BO 100120 a+z aI HinE ia.ir mHmcra �) Yi GRAPHIC SCALE ""' r6}11i / 7/l/17 PER TOWN WrM t1f O'R./R.M. "Mi/7/N •t OF OUL.F BTREAM O.A. R.E,�,R.[.F, GVt I/!/77 7 .qe IAI71Eq � B0 - 14b NO MATE pESCRIPTIDN SHEET Mlupq REV, �e BY APPD. of A EZnr •a..�, m� d.. - —r uaM¢ ORB 83 7 1 P9 642 — DENOTES NEW 1" THICK ASPHALT STATf`- _ L ROq" R 551.75, C s29s — 06 Ot,J - PAVING PLAN SCue: i' a �o.o,— 2Uff STREA61 ROAD 666.74 J n ORB 8311 Pe 643 .. . . ilb's a .> to cn c v m Ln L. U WEli q� V "xl v J O N J � n u m z � z o z h tJ0 00f i0t04 00 0 F OroFr 1' 4IJL°1° I� ,Ot m0 m� J IFpeO I+. 0 IL° 0 20 40 60 80 —100 1I ° GRAPHIC SCALE a•.. a aa.iR.w. m PER TOWN OF GULF STREAM JO° YUYRER PER TOWN OF GULF STREAM °NECT WYBER e 4 -'L- - DRAINAGE FLOW ARROWS - EXISTING ELEVATIONS t 00.0 - NEW ELEVATIONS -:� =A- - NEW BERM ELEV.= 7.0 "' 8311 PS 64.4 urtAWAGE PLAN SCALE: I NOTE: ALL EXALTRATION TRENCHES SHALL BE 8.0- WIDE. SWATSECTION A A I4O1 TO SCALE ORB 8311 P9 645 EXH16,1T E GULF STREAM ROAD -__ ___ 166.74 43.$3 . —7Lt - - +wry ur,ra SWALE SECTION B — E not 10 SCAU ^^� L m V EXISTING _ p PLAYGROUND l'il« Z «», «« ,« «.... ..... « ••«.« ,,, � � Eli out rnw, e.• «« »....« «.«... r. ,.,. «rl a i got- FW0(t 0 0Bm m n it W]i�� C A,.m « UW I- j 116 Ow a 0 20 401 60 80 100120 GRAPHIC SCALE our +ra.N.iR.r. O+iC +nn — A 1 lism PER TOWN OF GULF STREAM p,n, q,+,+ 2 +��o'+ PER TOWN OF GULF STREAM n.n. n,E.+, 83 - 14 145 NO, DATE OESCRIPNON BY APPO. 4EOFy6 tj Y ORB 13311 Pe 646 �. �+�•,-�� R[r•w .Yb ,t.r.c[ . IT 1..[.� awwu 7.52' GULF 5 I + � I �•f� Yn f uR ��/� KS OM RSi 3Cl ,I II Ir tau sn[w 141M re N11 raw,o[ by ,rtsltr [Af[Y[M , �I SAR MEM ExI51 P f�Wi'CE 11! FOR CUt EIA Ortl.: t4rtww 1—R1rW�1 r /011 R17'AUI a' PAYCYUlt SURF, m r ruuarn I) R I r[wa[ lea Inam [Ata[[ur I — �/ v.na R°. •.Y.°pryY[YI r 1:•t[ •'•[K f .[RI,Yu. 1 YWLMIIYIIY U3[I'btN a[WYN 1 r° wr r .• --�'i.� •—__}•_--_1YIN[[ . rA — _ F tl • .[ . -- IORY R MSIY[Ma IdY r w Ortl. cost YW K 1Y4.. 1° RR1 : IG Yu. b YYw K i 1 061. O[•HL � J I F 1 ' �• 1 o f wrt vYKONE SEER, - I 1l —.. n� 2.50' I!i4 [° IYY �Yn f r.vc . wma stst, 1= aar[ . uw 1 rt / loo n. [ rt [n aaX1f + JE _____ ( altar 't•s[w.n� `1 I � [� /AOttrnw O I 1 io snuww srsrtu 1�� I /'� PROPOSED 1 FELD Mop I`OTE: ALL NEW 6" D.I.P SHALL BE oar. Iv r wr vnK FW LEGEND �f—__ STA r to urw _ ROAD A — — - WATER MAIN - C �� 4555`-_-1—�_� — —�--- — SANITARY FORCE MAIN o '36 - WATER & SANITARY SEWER --->— — — GRAVITY SANITARY LINE DISTRIBUTION SYSTEM PLAN POWER LINE, TELEPHONE LINE SCALE: 1' =�+w.o & CABLE T.V. LINE' 1 NOTE: LOCATION do DEP-'-, OF JACK AND BORE SHALL O -BACTERIOLOGICAL SAMPLING POINT DETERMINED BY '.L.^.G. PRIOR TO CONSTRUCTION O - PRESSURE TEST POINT NOTE: POTABLE Vo,-ER FOR NEW ADDITION SHALL BE PROVIDED FROM EXISTING CLASSROOM FACILITY. ORB 8311 P9 647 cxV I I E3 1,-r F= • ®tG _ jig JLF STREAM ROAD �143.93'—_ u'aRT'R�,TD u�roRwtt✓ �" 'f .Darr•--_L . 4.3 TAPPWG SLEEVE irr.ra HEW Jr GTE VALVE —. 1� W T '• � V•t •HT R 1REHCH AS RED•D -I)RCE Wm. SU oEua ` p xT SURFACE. 444—tmATmH Df HEW rogcc TpR+ Bwu BE r410 IOUTED tD AVGD [aKT, F r - P4rGRDUHO LDwvY[HT. 1 Itii�. TE \ crB Rn..nw Rau Tub, ,. '. � gmry tmnw •rm r.iur C ` �H� uam.DRa �«rw. x ���_ O r" ! [eiv r germ• I r` 4 EXISi1NG 11 m ti O , , PLAYGROUND lil x I � 1dp `-Rlx 1 ^M� O Pt61. � Twa +mrRn 'Rv B.Hrtgn nR.[ TD 1 q -, ra qo EE"'sunun urnva- � 'J CO r�� L [rur. DRamEED BoGHo SmE, DE ADWo01Ro J. RE[IDKD `) W N L L BE CLASS 52. o d 2 M O 0 Z 2 �0 r G m2 ° a NOTE: MAINTAIN A MIN. 36a I10o w I B I q0 p COVER ON WATER MAIN. o w o m < NOTE: 48 HOURS BEFORE DIGGING z" 0 e w Z CALL TOLL FREE 1-800-432-4770 U.N.C.L.E. UNDERGROUND <IL J �z UTILITIES NOTIFICATION CENTER TO LOCATE w 3 I m 3 ° o ► 0 o F z, 1 EXISTING LINES. Ow r o IIow I ] as i. l�eea 1 — -- _ 0 20 40 60 BO 100 120 SHALL BE GRAPHIC SCALE ION 1 a/I/B r PER TOWN O a..q TmD.R.1%.w. Tu n rm �3 F GULF STREAM LLR- RAJ. >mw R. q.E.F. B.A: E/r!N all BE 2 )JTB11 PER TOWN OF GULF STREAM OB MuuBER G.R. q.E.r. HD DATE DESCRIP7IDN 8Y APPD Sfi nFu�R REV.k €i 2.50' . r,.J... rrYY � O r Mco I br ORB 8311 Pe 648 - n.sn ruoy .aua --- I GULF STF m rer amr a rtnl 199.121—_�_ _ rVVfi V. q I.tlr. OW xoyr otrrn�Lor i 142.95' f ACT 1 ONF Si1NC C4PTORrEL ❑ o ,. IM l.iM1 E . aN iGC .YI Li wenor aAwit[ w.o. m c,yns - [wr0a( JS rryr W y9 fl .rs r/ .ya nw �m runor.�na LEOEtlO_. LOCATION OF TRAFFIC CONTROL — ATTENOENTS FOR EVENTS W/ MORE THAN 200 PARTICIPANTS 7Sy rnru� f0 r'l rV v SOCCER n OVERFLOW PAR/ONC PROPpSEO FELO HOUSE rar none oai reo r•eielwn, �� WE.CJr[ YMII r(M V rwa m ui oy v n[ non rm o. wn I4trVYfrr in no'rir; ROgp�-�. wa rm .M n.wn 551, R 25. 06 . TRAFFIC CONTROL PLAN SCALE: 1- ORB 8311 Pe 649 - STREAM ROAD - -- D 4Q 166_74 ma rr mur / r•'K Feor�r wl ILT Ii•a1 NI fG °Ar. — Oa /Y• bi1r11 ! e1F fw•p � QT Ipl ab-pI V I11.ClM[ hA• �pp�l 14 i Omar I EXISTING I,I PUYGROUND I:IM CCER FIELD LOT r PARKING a I(6 SPACES •rm i I 20 Z tI00� J I Oe�00 p F op� FigT w•u fwl.c F ► 0 d( F� 0 1moj<F p Op h OcIF� Z < sF 0 m IL C 1 I F o �_ 7- '.ensr 'L; j. 0 m F Um 116.40 Ou E 04Z 0 E" 0 20 40 60 80 100120 a E GRAPHIC SCALE 'r r Ill/F• PER TOWN W>M n1�'/�'�' °lrG Jll/t OP OULr STREAM pL �. F,f, 011�m rY. 11.Ef. pliC )1r/F JOm NUumill NO GATE D£SCRIPnON 91EET N1/ K1 By 1pp0 � o. a I ORB 8311 Ps 650 — J .Mt1' A11N3 OTin.J 21 a U L 1 .:11na a7tpnoa t i J• I � �o e ,fP ORB 8 3 1 py 651 II z W N I Lu W J W 0 1� Q! p W IIW . O¢ �a t :C/) W w.d ° 11. QQ'f...� n _ � U. Z 'o i ..: ..� W (r N 4, ¢ . toy �f/"� V (/� .LLL C7 w A' OCL O CCJ S _ iL g n E...._, HA ORB 8311 Ps 652 | / �. �~�"""�"��"` — - ..~~.~~~_~'_�'~^.~--~~.~�~ �. �~�"""�"��"` — - ..~~.~~~_~'_�'~^.~--~~.~�~ ORB 8311 Pe 6.53 ,F--XA I'L j- A. GRAN! THORNSROUGH AND ASSOCIATES r Ir r•+. SCALE: T . 30' IIl�rr .. I•• •nam PROPOSED FIELD HOUSE GULFSTREAM SCHOOL _ Iw.or EXISTING VEGETATION AND TREE RELOCATION PLAN 14 ORB 8311 Pe 654 i L- ORB 8311 P9 655 %.. �x�; 6► r A. GRAN' THORNBROUOI AND ASSOCIATE! .r...r. aY....r r.r rWr. wn fratlw r{f roam 43.93r� SCALE: PLANT LIST REV OTV FIAM & WEC. TI M N1LL9 a Y p Ir�r,��I•+rr..M ...�.rrrra••r.F{.W .r+wrr. ifl{EE tl • f...r.rrru„1 r. • 1er..r�.r h�w.y _ r..r..� 1•r..t� . ..err EMEOEy, Y11GlMOCOVEII!•{LOC(/IIE a n owrr.r..FYrNt tY � RY•R..-YIRu .Y y •. ��w�wrM �. R�. fa Ia1w.Y.f.1 Nf..M{tl�tl - � - ... •r1 Ifr r .+orl..rrt.. M r .r.r La ow FL t:.. ._,r, MOTE! (rwl.oim worE.n) •'LL nurtw,•wu mf•nuein o.•maR ��w-.�, •W.a.�rl W.Fw.r.�r�.�. D rr.r.v r..w •"i 1�. 1� (,• � ESPEECIFICATIO", - PROPOSED 'FIELD HOUSE OULFSTREAM SCHOOL • wnnular lY...r. rr. r...r. r,. ...•r....y PROPOSED +a`"m`..'. " '•""^""`�'�.•++.r..•..« LANDSCAPE PLAN ��..uL �Y r.wr r'.rY...ww.aWr.ir.rr Y.wb.r mY r..r r►rrr..r..rrr �^4e.lt .•.... IIrIC.F Et a'wr ORB 8311 Ps 656 OA A _ z� R 51.75 4, 5245 06 01., 51 ENVELOPE LAYOUT & SETBACK PLAN SCALE: t" _r 30.0' r ORB 8311 Ps 657 DOROTHY H WILKEN CLERK OF THE COURT - PB COUNTYi FL I NO IDATE EXH161T ,j .. �[...... ,o rr v � oowoa, n ti U EXjSnNG UYGNDII GROU ND r V r W z M I ((yy r_ G7 W wW w.1.[M tltltww. Iw y[w[wLl. ]I,IIt �r 14� j^ U co o V �' T✓ Wlw twtW Ily. w[MLt YWt[U : i[•[[{ N. [[. I• ![ w. R. � manta a+u lay n [..o......, W/41v.1[W Ilw[ U a ? j Ilw1 Wltlw . lt.oN N. [ n,.lnn tt[nllW wttnn Ilttr ,eYltlw . t.tu N. h. O h z D J 00 f 0 z �000 z I o j< Oa,O Q I Op0 SY f ( 4 O D E Q G tl W a m Lt� iao�� z w (u a Q W N m o J h nor zz' I i h 0 O D I�1 i a h a D E-+0, o ,4 n+j 0 20 4060 gp 100 1�20 di d� GRAPHIC SCALE Y PER TOWN OF GULF STREAM ''t"a1p�r�[t OITt IrIM, j PER TOWN OF GULF STREAM .JW tnmaca O smpn— ae, acr. 93 - 145 n TOWN OF GULF STREAM PALM BEACH COUNTY, FLORIDA COMMISSIONERS WILLIAM F. KOCH, JR. Mayor JOAN K. ORTHWEIN, Vice Mayor FRED B. DEVITT III ROBERT W. HOPKINS 11 WILLIAM A. LYNCH March 13, 2002 Barbara F. Crocker, President Board of Trustees Gulf Stream School 3600 Gulf Stream Road Gulf Stream, Florida 33483-7499 Dear Mrs. Crocker: Telephone (561 ) 276-5116 • Fax (561) 737-0188 Town Manager WILLIAM H. THRASHER Town Clerk RITA L TAYLOR This is to confirm that at the meeting held by the Town Commission on March 8, 2002, a 12 month extension of the approval for certain improvements to the Gulf Stream School, File #001-2, was granted. This approval, with the 12 month extension, shall expire on March 9, 2003 if a Building Permit Application, including the aforementioned improvements, has not been applied for. Very truly yours, Rita L. Taylor Town Clerk cc: Mark Marsh TOWN OF GULF STREAM ARCHITECTURAL REVIEW AND PLANNING REPORT Application #: 001-02 Owner: Gulf Stream School Address: 3600 GS Road Agent: Mark Marsh, Architect Proposed Improvement: Two Story additions totaling 6,236 S.F. (net increase of 5,917 S.F.) to be placed over the center portion of the existing classroom complex, with a height not to exceed 30'. Approvals Requested: (a) Amendment to developers agreement in order to delete the following language: "for each square foot of Building Area ...that is added, the school removes one square foot of either building area or covered walkway and covered open structure area" and (b) Site Plan/ Architectural Approval for first and second story additions totaling 6,236 S.F. (net increase of 5,917 S.F.) Variances: (c) Variance to expand a school without corresponding demolition or replacement of existing structures (Sec. 70-50) Gross Lot size: 239,995 S.F. Effective Lot Area: 239,995 S.F. Proposed Total Floor Area: 58,824 S.F. F.A.R.:.25 Zoning District: RS-C (Core) Proposed Height: 30' maximum Finished Floor Elevation: 7.97 NGVD existing' Proposed Architectural Style: G.S. Bermuda Adjacent Residences: Bermuda, one-story -adjacent and across the street Issues Considered During Review: 1. Developers agreement restrictions 2. Variance criteria 3. Impacts on surrounding residential areas Recommendation: If the Board finds that the 8 mandatory variance criteria are met and the proposed additions are approved, the following conditions are recommended for the site plan approval (three separate motions to recommend approval or denial are required, one for each of the approvals reauestedl. 1. The student enrollment shall be permanently capped at 250, as limited by the existing developers agreement. 2. No additional after-hours functions shall be held at the School other than those allowed by the existing developers agreement. 3. The private school campus shall not be expanded onto existing single-family lots, as dictated by RS-C zoning district use regulations. 4. The school shall submit an updated long-range master plan to the Town prior to building permit. 5. A Construction Traffic Management Plan shall be submitted prior to the issuance of a building permit application. This plan shall be reviewed and Approved by the Town Manager and followed during construction. 6. The hedge along Gulf Stream Road shall be supplemented with additional plants to fill in existing gaps, replace dead or dying materials, and create a denser hedgerow. 7. The drainage plan submitted with the application shall be followed. 8. The School shall reimburse the Town for all advertising and Town legal fees associated with this application. ARPB # 001- 02, Page 1 9. The school is respectfully requested to dedicate a 9' utility easement across the entire frontage of A1A, to be used exclusively for future under -grounding of power, phone and utility lines. (A long-term Town goal) Background: A chronology of school construction during the past 50 years and related Town regulations is attached. Over the last two decades, the school's facilities and curriculum have evolved to keep pace with educational standards and parental expectations, while the absolute enrollment has remained capped at 250 students. Both the school and the Town have put forth great effort to ensure that the school can maintain high educational standards and respond to student needs with out inappropriately impacting the surrounding single-family homes. Particularly with the site improvements conducted in 1997 (drainage, landscaping, sewer connection, new parking layout, relocated basketball area), the school has endeavored to be a better neighbor. Additionally, the headmistress and school president have made themselves available to Town officials and have immediately addressed any request from the Town. For example, last year the school participated in a 50% cost share drainage improvement project, when requested by the Town. The school has made a conunitment that additions will not increase enrollment or traffic impacts. However, the mutual efforts to be compatible neighbors must continue. The conditions recommended above should assist in this regard. ARPB Date(s): February 22, 2001 Action(s): Variance -Recommend approval subject to 9 conditions (5-0). Level 3 Architectural/Site Plan Review- Recommend approval subject to same conditions (5-0). Amendment to Existing Developers Agreement: Recommend that the Developers Agreement remain intact, thereby denying the amendment with the understanding that the only revision to same would be for the specific improvements granted by this variance and arclutectural/site plan review (5-0). TC Date: March 9, 2001 Action: Approved Site Plan/Architectural Approval for first and second story additions totaling 6,236 S.F. (net increase of 5,917 S.F.) Approved Variance to expand a school without corresponding demolition or replacement of existing structures (Sec. 70-50) Developer Agreement amendment not approved TC Date: April 6, 2001 Action: Amendment to Developers Agreement approved with revisions addressing payment for extraordinary services (5-0) Attachments: 1) School Construction Chronology 2) Section 70-50 of the GS Code 3) Existing Developers Agreement ARPB # 001- 02, Page 2 BOARD OF TRUSTEES 2000-2001 Mrs. Thomas Crocker President Mr. Christopher K. Malfitano Vice President Dr. Madeleine DuPree Secretary Mrs. Ronald C. Backer Treasurer Miss Anne G. Gibb Headmistress Mrs. Elizabeth C. Armour Mr. Michael Botos Mrs. James R. Byrne Mr. John T. Connelly, Jr. Mrs. Fred B. Devitt, Jr. Dr. Heather Frazer Mr. Nicholas H. Hagoort, Jr. Mr. Rod Kehl Mr. William Kuntz Mr. Thomas P. Losee, Jr. Mr. Ronald A. Lusk '76 Mr. Francis Carpenter Emeritus January 16, 2001 Dear Gulf Stream Neighbors: As you may have read in the newspaper last month, Gulf Stream School is considering how best to provide our students with enhanced space in which to study the Fine Arts. We are planning also for several classrooms to accommodate smaller sections of certain classes. We have no plans to increase the student body. We are designing our plans in accordance with the Developer's Agreement entered into with the Town of Gulf Stream in 1994. And we are taking great care to ensure that the understated charm and beauty of our campus remain to benefit not only those of us working and studying here, but also those who live in this very special community. We want to keep you fully informed about our plans, to share very attractive and appropriate design concepts, and address any questions and concerns you may have before we begin this undertaking. To these ends, we hope you will be able to attend one of two community open houses scheduled for Wednesday evening, January 31, from 5:00 to 7:00 p.m., and Friday morning, February 2, from 9:30 to 11:00 a.m. Members of our Board of Trustees will be on hand to speak with you personally, as will our architects, Digby Bridges and Mark Marsh. We look forward to presenting our plans to you, and I welcome your calls or visits at any time. With warmest wishes, Sincerely, Anne G. Gibb Headmistress R.s.v.p, by January 29 for January 31 by January 31 for February 2 GULF STREAM SCHOOL • 3600 GULF STREAM ROAD • GULF STREAM, FLORIDA 33483-7499 (561) 276-5225 • FAX (561) 276-7115 PREPARED BY/RECORD AND RETURN TO: JOHN C. RANDOLPH, Esquire Jones, Foster, Johnston & Stubbs, P.A. Post Office Box 3475 West Palm Beach, Florida 33402-3475 Apr-13-2NI 04:25ps 01-143202 ORB 12456 pg 15Es3 11111111111111111111 IN 1111111011111 I111 H 1111N1 AMENDMENT TO DEVELOPER'S AGREEMENT THIS AGREEMENT is entered into on the date shown below between the TOWN OF GULF STREAM, FLORIDA, and GULF STREAM SCHOOL, INC., hereinafter referred to as "parties," WITNESSETH: WHEREAS, the parties hereto entered into a Developer's Agreement, dated June 10, 1994, and recorded in Official Record Book 8311, Page 630, public records of Palm Beach County, Florida; and WHEREAS, the parties wish to amend said Agreement to provide for the abolishment ofthe requirement that certain covered walkways be removed when certain construction is performed; and WHEREAS, it is in the best interests of the children of the Gulf Stream School that said walkways remain in place, despite the new construction that is planned at the School; and WHEREAS, the School agrees to continue to use the Premises as an independent day school in accordance with the accreditation requirements of the Florida Council of Independent Schools or similar accreditation entity and in accordance with the terms of this Agreement; and WHEREAS, the agreement that the maximum number of students, both seasonal and full- time, that may be enrolled in said school at one time shall not exceed two hundred fifty (250) students is affirmed. It is additionally affirmed that the Premises will not be used for any activity other than for School and community events involving the residents of the Town of Gulf Stream, Florida, the students attending the Gulf Stream School, and the families and friends of those students. The remainder of the Developer's Agreement is affirmed except to the extent of the amendments included herein; and — each year the sum of Ten Thousand Dollars ($10 000 00) as long as said extraordinary services continue to be provided by the Town. This contribution shall bg tied to the terms of the Consumer Price Index and shall be subject to aniendment upon approval of the School and the Town Commasion. ORB 124513 pg 1564 NOW, THEREFORE, in consideration of the foregoing and the mutual agreement of the parties, the Developer's Agreement is hereby amended as follows: 1. Paragraph 3, Site Building Envelope, is deleted in its entirety and replaced with the following: "3A. Site Building Envelope. Exhibit J reflects broken lines around the proposed one (1) story fieldhouse, the existing one (1) story chapel and the existing educational facility (Envelope 1.) No buildings shall be erected or expanded outside of this Envelope. Site Building Envelope calculations for the existing building footprint area and for the total building footprint area (new construction included) are reflected for Envelope 1 on Exhibit J. In order to eliminate the need for the School to seek a variance from the Town each time construction (in addition to the fieldhouse and auditorium renovations) is desired in Envelope 1, the parties agree that a variance will not be necessary for such construction provided that (ijthe Total Building Area in Envelope 1 is not increased by more than 10,000 square feet over that on Exhibits B and J-ed , The parties agree that the only variances from which School is given relief pursuant to this Agreement are those variances concerning: (a) setback or locational requirements; (b) the size of structures, and (c) the expansion of a nonconforming use or the addition of a building which does not replace or substitute an existing structure. Moreover, the School must comply with the architectural and site plan review processes and other requirements of the Town prevailing at the time of the expansion proposal. Additionally, Envelope 1 contains an inner envelope, identified as Envelope 1(A) to depict a possible future second story area. It is agreed that Envelope 1(A) shall not utilize more than 6,000 square feet of the permitted 10,000 square feet for the second story. In the event a second story is added, it shall not be closer to any lot line than one -hundred twenty (120) feet. The parties agree that neither the fieldhouse and/or auditorium renovations shall be constructed, nor shall any other buildings be erected or expanded within the Envelope, unless all of those site improvements described in Exhibits B through G,. inclusive, and Exhibit I ("Site Improvements") of this Agreement are completed before or simultaneously with said construction. Provided, however, and notwithstanding anything contained in this Agreement to the contrary, the Town agrees that the School may add up to 400 square feet of the permitted 10,000 square feet prior to the construction of the Site Improvements without the requirement of one square foot removed per square foot added being enforced. Furthermore, nothing ORB 12458 pg 156 5 in this Agreement shall preclude the erection of new buildings or additions within the Envelope prior to the construction or completion of the fieldhouse and/or auditorium renovations if the Site Improvements are completed before or simultaneously with said erections or additions. Finally, the parties agree that the Traffic Control Plan described in Exhibit G shall not go into effect until the Site Improvements are completed. 3B. The Gulf Stream School, in recognition of the extraordinary services rovided it by the Town of Gulf Stream voluntarily agrees to pay to the Town annually on October 1 st of each year the sum of Ten Thousand Dollars ($10,000.00) beginning October 1, 2001, as long as said extraordinary services continue to be provided by the Town. This contribution shall remain fixed for a period of three years. Beginning October 1, 2004, this contribution shall be tied to the Consumer shall be the twelve month average for the calendar year precedin each annual adjustment. The annual contribution beginning October 1 2004 and every year thereafter shall be computed under the following formula "New Contribution" _ $10 000 00 x Adjusted CPI Base CPI" 2. All other provisions of the Developer s Agreement shall remain in fill force and effect. 3. The parties agree that this Amendment to Developer's Agreement shall be recorded in the public records of Palm Beach County Florida within fourteen days of execution by all parties ORB 12458 Pg 156C6 IN WITNESS WHEREOF, the parties have executed this Agreement this ' +k day of 2001. Atheres 4ddeliv Print Name z6G Witness Print Name -Ak to W' ess �— Print Name Witness W_E.NDu Z(E�AP--- Print Nathe STATE OF FLORIDA COUNTY OF PALM BEACH TOWN OF WKh, , FLORIDA B illiamF. ,Mayor Attest,„� By Rita Taylor; Town rk (TOWN SEAL) GULF ST1?EAM SCHOOL, INC. By t I � ��- fi (SEAL) The foregoing instrument was acknowledged before me this "I day of 6 Qr� 2001, by William F. Koch, Jr. and Rita Taylor, Mayor and Town Clerk, respectively, of the Town Gulf Stream, Florida, who are personally know to me or who have produced as identification. Noti ry Public My ri $ibn 6a.. -A1 CHAVEZ Y ti1 MON K CC 881474 LI'ik;F5: On 211,?0113 1 -e:A3-N6`A4:1 .:_�y Snrncv6BonMgCo. +mac..:>...+... o.�_;'•aa�svv�V�/i ORB 12458 Pg 15E►? DMTHY H. WILHEN, CLERK PB CIDAJTY, FL STATE OF FLORIDA COUNTY OF PALM BEACH The foregoing instruTent was acknowledged before me this 9 day of , 2001, by )0.r a of Gulf Stream Schoo nc., who is personally know to me or who has produced as identification. Soon A Posey MY CAMMISS!oN N CC995234 EXPIRES . May 21, 2005 Q,Af1yM BONDED THRU TWV FAIN 14WANCE, WC N:VCR\l3147-01\GS School Amcndmcnt Red.wpd No Public My Commission expires: TOWN OF GULF STREAM PALM BEACH COUNTY, FLORIDA COMMISSIONERS JOAN IC ORTHWEIN, Mayor THOMAS M. STANLEY, Vice Mayor MURIEL J. ANDERSON W. GARRETT DERING ROSERT W.GANGER January 13, 2013 Gulf Stream School, Inc. 3600 Gulf Stream Road Gulf Stream, Florida 33483 Attn: Gregory E. Young Dear Mr. Young: Telephone (561) 276-5116 Fax (561) 737-0188 Town Manager WILLIAM H. THRASHER Town Clerk RITA L. TAYLOR This is to confirm that at the Public Hearing held by the Town Commission on January 11, 2013, your application to allow certain improvements to the Gulf Stream School was considered. The application included the following requests: VARIANCE #1 to allow an increase in total floor area that will exceed the 61,737 square feet allowed in the existing Developer's Agreement by 1,617 square feet. VARIANCE #2 to permit an increase of 1,765 square feet over the 6,000 square feet permitted for the second floor area in the existing Developer's Agreement. DEMOLITION PERMIT to demolish the existing one story pavilion consisting of 81 square feet. LEVEL 3 ARCHITECTURAL/SITE PLAN REVIEW to replace and enlarge the first floor pavilion and ada three second floor classrooms, an interior corridor and an exterior covered walkway and stairs, a total of 4,875 square feet. The application was approved with the following conditions: 1. The student enrollment shall be permanently capped at 250, as limited by the existing developers agreement. A yearly certification of the enrollment -shall be provided the Town. 2. No additional after-hours functions shall be held at the School other than those allowed by the existing developers agreement. 3. The private school campus shall not be expanded onto existing single-family lots, as dictated by RS-C and RS-O zoning district use regulations. 100 SEA ROAD, GULF STREAM, FLORIDA 33483 January 13, 2013 Gulf Stream School, Inc. Attn: Gregory E. Young Page 2 4. A Construction Traffic Management Plan shall be submitted prior to the issuance of a building permit application. This plan shall be reviewed and approved by the Police Chief. 5. The School shall reimburse the Town for all advertising and Town legal fees associated with this application, not to exceed $5,000. 6. The School is respectfully requested to dedicate a 9' utility easement across the entire frontage of AlA, to be used exclusivel for future under -grounding of power, phone and utility lines. (A long-term Town goal) 7. The conditions and figures set forth in the application and motions recommending approval shall be incorporated into a Revised Developer's Agreement. The Town has expended $987.00 in legal fees and $1,104.24 for legal advertising in connection with this application. Please make your check payable to the Town of Gulf Stream in the total amount of $2,091.24. This approval shall expire on January 13, 2014 if a Building Permit Application, including the aforementioned improvements, has not been applied for. Very truly yours, Rita L. Taylor Town Clerk CC: Rene Tercilla, AlA TOWN OF GULF STREAM ARCHITECTURAL REVIEW AND PLANNING REPORT Application #: 012-06 Owner: Gulf Stream School Address: 3600 GS Road Agent: Rene Tercilla, Tercilla Courtemanche Arch. Proposed Improvement: To replace and enlarge the first floor pavilion and add three second floor classrooms. Approvals Requested: Variances (1): To allow an increase in total floor area that will exceed the 61,737 SF allowed in the existing Developer's Agreement by 1,617 SF. Variance (2): To permit an increase of 1,765 SF over the 6,000 SF permitted for the second floor area in the existing Developer's Agreement. Level 3 Architectural/Site Plan: To replace and enlarge the first floor pavilion and add three second floor classrooms, an interior corridor and an exterior covered walkway and stairs, a total of 4,875 SF. Gross Lot size: 239,995 S.F. Proposed Total Floor Area: 63,354 S.F. Zoning District: RS-C (Core) Finished Floor Elevation: Effective Lot Area: 239,995 S.F. Total Allowed: 61,737 SF Proposed Height: 30' maximum 7.97 NGVD existing' Proposed Architectural Style: G.S. Bermuda Adjacent Residences: Bermuda, one-story -adjacent and across the street Issues Considered During Review: 1. Developers agreement restrictions 2. Variance criteria 3. Impacts on surrounding residential areas 4. Impacts on services provided. Recommendation: If the Board finds that the 8 mandatory variance criteria are met and the proposed additions are approved, the following conditions are recommended for the site plan approval (three separate motions to recommend approval or denial are required, one for each of the approvals requested). 1. The student enrollment shall be permanently capped at 250, as limited by the existing developers agreement. A yearly certification of the enrollment shall be provided the Town. 2. No additional after-hours functions shall be held at the School other than those allowed by the existing developers agreement. 3. The private school campus shall not be expanded onto existing single-family lots, as dictated by RS-C and RS-0 zoning district use regulations. 4. A Construction Traffic Management Plan shall be submitted prior to the issuance of a building permit application. This plan shall be reviewed and approved by the Police Chief. 5. The School shall reimburse the Town for all advertising and Town legal fees associated with this application. ARM 12-16 December 27, 2023 Page 2 of 2 6. The school is respectfully requested to dedicate a 9' utility easement across the entire frontage of A1A, to be used exclusively for future under -grounding of power, phone and utility lines. (A long-term Town goal) ARPB Date: December 27, 2012 Action: Variance (1): Recommend approval as requested. (4-0) Action: Variance (2): Recommend approval as requested. (4-0) Action: Demolition; Recommend approval as requested. (4-0) Action: Level 3 Architectural/Site Plan Review: Recommend approval as requested with with the 6. conditions listed above and a provision added to #5 that the reimbursement for legal fees not exceed $5,000 plus the addition of a condition, number 7, that the conditions and figures set forth in the application and the motions recommending approval shall be incorporated into a Revised Developer's Agreement. (4-0) TC Date: January 11, 2012 Action: Variance (1): Approved as recommended. (5-0) Action: Variance (2): Approved as recommended. (5-0) Action: Demolition: Approved as recommended. (5-0) Action: Level 3 Architectural/Site Plan Review: Approved as recommended including all conditions recommended by ARPB. (5-0) PCL XL error Warning: IllegalMediaType i�ia�ua��a�l�e�alNa111111� CFN 20130195956 OR BK 25988 PG 1520 RECORDED 04/30/2013 16:21:83 PREPARED BY/RECORD AND RETURN TO: Pale Beach County, Florida Sharon R. Back,CI.ERK & COMPTROLLER JOHN C. RANDOLPH, Esquire Pga 1520 - 1524; (5pgs) Jones, Foster, Johnston & Stubbs, P.A. Post Office Box 3475 West Palm Beach, Florida 33402-3475 SECOND AMENDMENT TO DEVELOPER'S AGREEMENT THIS SECOND AMENDMENTWO DEVELOPER'S AGREEMENT (the "Second Amendment") is entered into on this 14�t day of April 2013, by and between the TOWN OF GULF STREAM, FLORIDA, a Florida municipality (the "Town"), and GULF STREAM SCHOOL, INC., a Florida corporation not -for -profit (the "School") (the Town and the School are collectively referred to herein as "parties"). WITNESSETH: WHEREAS, the parties hereto entered into a Developer's Agreement dated June 10, 1994 and recorded on June 20, 1994 in Official Records Book 8311, Page 630 of the Public Records of Palm Beach County, Florida, as amended and modified by that Amendment to Developer's Agreement dated April 9, 2001 and recorded on April 13, 2001 in Official Records Book 12458, Page 1563 of the Public Records of Palm Beach County (as amended, the "Agreement"). Capitalized terms used herein but not defined shall have the same meaning as set forth in the Agreement; and WHEREAS, in order to better provide for the needs of the students of the School the School filed with the Town on or about November 15, 2012 that Application for Development Approval (for Demolition Perni t, Site Plan Review -Level III and Variance Review)(the "2012 Application") and requested that the Town approve the demolition of the existing one story pavilion that is presently located within Envelope I and the construction within Envelope I of a new, two story pavilion/classroom building, covered walkway, stairs and related improvements (the "New Pavilion/Classroom Improvements'; and WHEREAS, subject to the conditions further described herein on January 11, 2013 the Town granted its approval to the 2012 Application; and WHEREAS, the parties wish to further amend the Agreement to provide for the matters herein addressed. NOW, THEREFORE , for and in consideration of Ten Dollars ($10.00) in hand paid, the foregoing and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by each of the parties, and based upon the mutual agreement of the parties, the Agreement is hereby amended and modified as follows: 1. Recitals. The foregoing recitals are true and correct and are incorporated herein by reference. W ESTPA LMBEACIV603138.1 2. Amendments. The parties hereby agree that the Agreement is amended as follows: a. The 2012 Application included the following requests, all of which have been approved by the Town: i. Request for issuance of a demolition permit to demolish the existing one story pavilion consisting of 1,681 square feet; ii. Request for Level 3 Architectural/Site Plan Review to permit construction of the New Pavilion/Classroom Building, consisting of a total of 4,875 square feet, within Envelope 1 A; iii. Request for variance to permit an increase to the total allowable floor area at the Premises, pursuant to the Agreement, of 61,737 square feet by 1,617 square feet — for a total allowable floor area at the Premises of 63,354 square feet; and iv. Request for variance to permit an increase to the total allowable second floor area within Envelope IA, pursuant to the Agreement, of 6,000 square feet by 1,765 square feet — for a total allowable second floor area within Envelope IA of 7,765 square feet. b. The 2012 Application was approved with the following additional conditions to those already established and ongoing pursuant to the Agreement, as modified by this Second Amendment: i. The School shall provide to the Town a yearly certification that enrollment at the School does not exceed the maximum student enrollment of two hundred fifty (250) students, as established in Section I (B) of the Developer's Agreement dated June 10, 1994; ii. The School's campus shall not be expanded further into existing single-family lots adjacent to the Premises and located in the Town's RS-C (Gulf Stream Core District) and RS-0 (Residential Single -Family — Ocean West) Districts. iii. The School shall submit a Construction Traffic Management Plan to the Town prior to the Town's issuance of a building permit for construction of the New Pavilion/Classroom Improvements; iv. The School shall reimburse the Town for all advertising and Town legal fees associated with the 2012 Application, not to exceed $5,000.00; and V. As reasonably requested in the future by the Town, the School shall dedicate a non-exclusive 9' utility easement across the entire eastern frontage of the Premises at and along the right-of-way for State Highway A-] -A, subject to the following: (A) the Town's usage of such area shall be limited to location, placement and installation of and facilitation for under -ground lines and conduit for transmission of power, phone and other utilities, and (B) implementation of such usage by the Town shall not cause removal or relocation of existing landscaping or improvements, e.g., fences or gates, as presently located upon the Premises. -2- W ESTPALMDEACH/603138.1 c. The remaining provisions of the Agreement shall remain unaltered. 3. Miscellaneous. a. The terms contained in this Second Amendment shall govern in the event of any conflict between the terms hereof and the terns contained in the Agreement. b. Except as herein modified, all of the terms and provisions of the Agreement shall remain in full force and effect. c. The parties agree that this Second Amendment shall be recorded in the Public Records of Palm Beach County, Florida, within fourteen (14) days of execution by all parties. d. This Second Amendment may not be amended or modified, nor shall any waiver of any provision hereof or thereof be effective, except by an instrument in writing executed by the parties. e. This Second Amendment shall be binding upon the parties and their respective legal representatives, successors and assigns. f. The provisions of this Second Amendment shall be construed in accordance with the laws of the State of Florida. g. This Second Amendment may be executed in any number of counterparts each of which shall be considered an original and one and the same document. A facsimile copy of this Second Amendment and any signatures hereon shall be considered for all purposes as originals, (The balance of this page left blank intentionally. See next page for signatures.) -3- W ESTPALMB EACH/603138.1 IN WITNESS WHEREOF, the parties have executed this Second Amendment as of the day and date first set forth above. Signed, sealed and delivered TOWN OF GULF STREAM, FLORIDA, a in the presence of the following witnesses: Florida municipality J" 1 By: vC L;G : Print Name. — . s Jo Ortlnwein, Mayor LL nj) int Name: c L: ,4- t{. � fkevr Signed, sealed and delivered in the presence of the following witnesses --, - Print N e: ZtW Pw-Ca Co(+.reho Attest: ' By: Rita Taylor, Town Cle (TOWN SEAL) GULF STREAM SCHOOL, INC., a Florida corporation not -for -profit By: ego oung, esi t _ - c Print Name: u ulkin (SEAL) WESTPALMBEACW603138.1 Second Amendment to Developer's Agreement — Signature page STATE OF FLORIDA COUNTY OF PALM BEACH The foregoing instrument was acknowledged before me this J_LZday of April, 2013, by Joan Orthwein and Rita Taylor, respectively, Mayor and Town Clerk of the Town of Gulf Stream, Florida, a Florida municipality, V who are personally known to me or o who have produced as identification. (Please affix notarial seal) KELLY L AVERY `4YCOMMISSI0 N/1>8130113 ��76�',rp�'! p4gRE4:Deoem6a01,2013 .mle+otMY PLN�fDL�lAra b. STATE OF FLORIDA Notary PUCC `r - , My Commission Expires: �,(%/ / COUNTY OF PALM BEACH The foregoing instrument was acknowledged before me this' J � day of April, 2013, by Gregory E. Young, as President of Gulf Stream School, Inc., a Florida corporation not -for -profit, who is personally known to me or o who has produced as identification. 1, (Please affix notarial seal) Notary Public My Commission Expires: iDAA ok5 JWrrHWFMff MUM WCOMsslMEEMN E0RM Mamh 9. 2M6 W ESTPALMBEACI 1/603138.1 Second Amendment to Developer's Agreement — Notarial page INTER -OFFICE MEMORANDUM TOWN OF GULF STREAM, FLORIDA OFFICE OF THE TOWN MANAGER GREGORY L. DUNHAM DATE: March 3, 2023 TO: Mayor Morgan and Town Commissioners RE: LPR Camera Agreement with Flock Group, Inc. Last month, staff was directed to proceed with this issue by bringing a formal agreement with Flock Group, Inc. ("Flock") for License Plate Reading ("LPR") cameras before the Town Commission for review and approval. The attached agreement is in draft form, with Attorney Nazzaro sending proposed changes to Flock that will be circulated in advance of the March 10 Commission meeting. Flock has agreed to shorten the initial term under the Agreement from 24 months to 12 months, reflecting the Town Commission's discussion that this be a pilot program that could be expanded in the future. The total cost under this proposal will be $17,100, which includes a $2,100 implementation fee and a recurring base price of $15,000 annually. This price is subject to change upon subsequent renewals. The proposal includes six (6) cameras located at all the public roads entering Town off of Federal Highway and Al A, including: - Avenue Au Soleil - County Road - Sea Road - Banyan Road - Lakeview Drive - Golfview Drive The Town will have final approval on location of the LPR cameras but will largely be located in the areas discussed during last month's meeting. Some landscaping in the right of way, specifically the northwest corner of Lakeview Drive, will need to be removed or modified. FLOCK GROUP INC. SERVICES AGREEMENT This Order Form together with the Terms (as defined herein) describe the relationship between Flock Group Inc. ("Flock") and the customer identified below ("Agency") (each of Flock and Customer, a "Party"). This order form ("Order Form") hereby incorporates and includes the "GOVERNMENT AGENCY AGREEMENT" attached (the "Terms") which describe and set forth the general legal terms governing the relationship (collectively, the "Agreement" ). The Terms contain, among other things, warranty disclaimers, liability limitations and use limitations. The Agreement will become effective when this Order Form is executed by both Parties (the "Effective Date"). Agency: FL - Gulf Stream PD Legal Entity Name: Address: 246 Sea Rd Delray Beach, Florida 33483 Contact Name: John Haseley Phone: (561) 278-8611 E-Mail: jhaseley@gulf-stream.org it Expected Payment Method. i Billing Contact: (if different than above) Initial Term. 24 months Billing Term: Invoice Plan payment due Net 30 per Renewal Term: 24 months terms and conditions Professional Services and One -Time Purchases Name Price/usage Fee QTY Subtotal Professional Services - Standard Implementation Fee 1 $350.00 6.00 $2,100.00 Hardware and Software Products Annual recurring amounts over subscription term Name Price/Usage Fee QTY Subtotal Falcon $2,500.00 6.00 $15,000.00 Subtotal Year 1: $17,100.00 Subscription Term: 24 Months Annual Recurring Total: $15,000.00 Estimated Sales Tax: $0.00 Total Contract Amount: $32,100.00 I have reviewed and agree to the Customer Implementation Guide on Schedule B at the end of this agreement. By executing this Order Form, Agency represents and warrants that it has read and agrees all of the terms and conditions contained in the Terms attached. The Parties have executed this Agreement as of the dates set forth below. FLOCK GROUP, INC. Agency: FL - Gulf Stream PD By: Name: Title: Date: By: Name: Title: Date: flock safety GOVERNMENT AGENCY AGREEMENT This Government Agency Agreement (this "Agreement") is entered into by and between Flock Group, Inc. with a place of business at 1170 Howell Mill Rd NW Suite 210, Atlanta, GA 30318 ("Flock") and the police department or government agency identified in the signature block of the Order Form ("Agency") (each a "Party," and together, the "Parties"). RECITALS WHEREAS, Flock offers a software and hardware situational awareness solution for automatic license plates, video and audio detection through Flock's technology platform (the "Flock Service"), and upon detection, the Flock Services are capable of capturing audio, video, image, and recording data and can provide notifications to Agency upon the instructions of Non -Agency End User (as defined below) ("Notifications"); WHEREAS, Agency desires access to the Flock Service on existing cameras, provided by Agency, or Flock provided Flock Hardware (as defined below) in order to create, view, search and archive Footage and receive Notifications, including those from Non -Agency End Users of the Flock Service (where there is an investigative or bona fide lawful purpose) such as schools, neighborhood homeowners associations, businesses, and individual users; WHEREAS, Flock deletes all Footage on a rolling thirty (30) day basis, excluding Wing Replay which is deleted after seven (7) days. Agency is responsible for extracting, downloading and archiving Footage from the Flock System on its own storage devices for auditing for prosecutorial/administrative purposes; and WHEREAS, Flock desires to provide Agency the Flock Service and any access thereto, subject to the terms and conditions of this Agreement, solely for the awareness, prevention, and prosecution of crime, bona fide investigations by police departments, and archiving for evidence gathering ("Permitted Purpose"). AGREEMENT NOW, THEREFORE, Flock and Agency agree that this Agreement, and any addenda attached hereto or referenced herein, constitute the complete and exclusive statement of the Agreement of the Parties with respect to the subject matter of this Agreement, and replace and supersede all prior agreements, term sheets, purchase orders, correspondence, oral or written communications and negotiations by and between the Parties. 1. DEFINITIONS Certain capitalized terms, not otherwise defined herein, have the meanings set forth or cross-referenced in this Section 1. 1.1 "Advanced Search" means the provision of Services, via the web interface using Flock's software applications, which utilize advanced evidence delivery capabilities including convoy analysis, multi-geo search, visual search, cradlepoint integration for automatic vehicle location, and common plate analysis. 1.2 "Agency Data" means the data, media and content provided by Agency through the Services. For the avoidance of doubt, the Agency Data will include the Footage. 1.3 "Agency Generated Data" means the messages, text, illustrations, files, images, graphics, photos, comments, sounds, music, videos, information, content, ratings, reviews, data, questions, suggestions, other information or materials posted, uploaded, displayed, published, distributed, transmitted, broadcasted, or otherwise made available on or submitted through the Wing Suite. 1.4. "Agency Hardware" means the third -party camera owned or provided by Agency and any other physical elements that interact with the Embedded Software and the Web Interface to provide the Services. 1.5. "Aggregated Data" means information that relates to a group or category of individuals, from which any potential individuals' personal identifying information has been permanently "anonymized" by commercially available standards to irreversibly alter data in such a way that a data subject (i.e., individual person or impersonal entity) can no longer be identified directly or indirectly. 1.6 "Authorized End User(s)" means any individual employees, agents, or contractors of Agency accessing or using the Services through the Web Interface, under the rights granted to Agency pursuant to this Agreement. 1.7 "Deployment Plan" means the strategic geographic mapping of the location(s) and implementation of Flock Hardware, and/or other relevant Services required under this Agreement. 1.8 "Documentation" means text and/or graphical documentation, whether in electronic or printed format, that describe the features, functions and operation of the Services which are provided by Flock to Agency in accordance with the terms of this Agreement. 1.9 "Embedded Software" means the software and/or firmware embedded or preinstalled on the Flock Hardware or Agency Hardware. 1.10 "Falcon Flex" means an infrastructure -free, location -flexible license plate reader camera that enables the Agency to self -install. 1.11 "Flock Hardware" means the Flock cameras or device, pole, clamps, solar panel, installation components, and any other physical elements that interact with the Embedded Software and the Web Interface to provide the Flock Services. 1.12 "Flock IP" means the Services, the Documentation, the Embedded Software, the Installation Services, and any and all intellectual property therein or otherwise provided to Agency and/or its Authorized End Users in connection with the foregoing. 1.13 "Flock Safety FalconTW I means an infrastructure -free license plate reader camera that utilizes Vehicle Fingerprintrm technology to capture vehicular attributes. 1.14 "Flock Safety RavenTM" means an audio detection device that provides real-time alerting to law enforcement based on programmed audio events such as gunshots, breaking glass, and street racing. 1.15 "Flock Safety SparrowTM" means an infrastructure -free license plate reader camera for residential roadways that utilizes Vehicle FingerprintTM technology to capture vehicular attributes. 1.17 "Footage" means still images, video, audio and other data captured by the Flock Hardware or Agency Hardware in the course of and provided via the Services. 1.18 `Hodist(s)" means a digital file containing alphanumeric license plate related information pertaining to vehicles of interest, which may include stolen vehicles, stolen vehicle license plates, vehicles owned or associated with wanted or missing person(s), vehicles suspected of being involved with criminal or terrorist activities, and other legitimate law enforcement purposes. Hotlist also includes, but is not limited to, national data (i.e. NCIC) for similar categories, license plates associated with AMBER Alerts or Missing Persons/Vulnerable Adult Alerts, and includes manually entered license plate information associated with crimes that have occurred in any local jurisdiction. 1.19 "Implementation Fee(s) " means the monetary fees associated with the Installation Services, as defined below. 1.20 "Installation Services" means the services provided by Flock for installation of Agency Hardware and/or Flock Hardware, including any applicable installation of Embedded Software on Agency Hardware. 1.21 "Non Agency End User(s)" means any individual, entity, or derivative therefrom, authorized to use the Services through the Web Interface, under the rights granted to pursuant to the terms (or to those materially similar) of this Agreement. 1.22 "Services" or "Flock Services" means the provision, via the Web Interface, of Flock's software applications for automatic license plate detection, alerts, audio detection, searching image records, video and sharing Footage. 1.23 "Support Services" means Monitoring Services, as defined in Section 2.10 below. 1.24 "Usage Fee" means the subscription fees to be paid by the Agency for ongoing access to Services. 1.25 "Web Interface" means the website(s) or application(s) through which Agency and its Authorized End Users can access the Services, in accordance with the terms of this Agreement. 1.26 "Wing Suite" means the Flock interface which provides real-time access to the Flock Services, location of Flock Hardware, Agency Hardware, third -party cameras, live -stream video, Wing Livestream, Wing LPR, Wing Replay, alerts and other integrations. 1.27 "Wing Livestream" means real-time video integration with third -party cameras via the Flock interface. 1.28 "Wing LPR" means software integration with third -party cameras utilizing Flock's Vehicle Fingerprint TechnologyTM for license plate capture. 1.29 "Wing Replay" means enhanced situational awareness encompassing Footage retention, replay ability, and downloadable content from Hot Lists integrated from third -party cameras. 1.30 "Vehicle Fingerprint "' means the unique vehicular attributes captured through Services such as: type, make, color, state registration, missing/covered plates, bumper stickers, decals, roof racks, and bike racks. 2. SERVICES AND SUPPORT 2.1 Provision of Access. Subject to the terms of this Agreement, Flock hereby grants to Agency a non-exclusive, non -transferable right to access the features and functions of the Services via the Web Interface during the Term, solely for the Authorized End Users. The Footage will be available for Agency's designated administrator, listed on the Order Form, and any Authorized End Users to access and download via the Web Interface for thirty (30) days. Authorized End Users will be required to sign up for an account and select a password and usemame ("User ID"). Flock will also provide Agency with the Documentation to be used in accessing and using the Services. Agency shall be responsible for all acts and omissions of Authorized End Users, and any act or omission by an Authorized End User which, if undertaken by Agency, would constitute a breach of this Agreement, shall be deemed a breach of this Agreement by Agency. Agency shall undertake reasonable efforts to make all Authorized End Users aware of the provisions of this Agreement as applicable to such Authorized End User's use of the Services and shall cause Authorized End Users to comply with such provisions. Flock may use the services of one or more third parties to deliver any part of the Services, (such as using a third party to host the Web Interface for cloud storage or a cell phone provider for wireless cellular coverage) which makes the Services available to Agency and Authorized End Users. Warranties provided by said third party service providers are the agency's sole and exclusive remedy and Flock's sole and exclusive liability with regard to such third -party services, including without limitation hosting the Web Interface. Agency agrees to comply with any acceptable use policies and other terms of any third -party service provider that are provided or otherwise made available to Agency from time to time. 2.2 Embedded Software License. Subject to all terms of this Agreement, Flock grants Agency a limited, non-exclusive, non -transferable, non-sublicensable (except to the Authorized End Users), revocable right to use the Embedded Software as installed on the Flock Hardware or Agency Hardware; in each case, solely as necessary for Agency to use the Services. 2.3 Documentation License. Subject to the terms of this Agreement, Flock hereby grants to Agency a non-exclusive, non -transferable right and license to use the Documentation during the Term in connection with its use of the Services as contemplated herein, and under Section 2.5 below. 2.4 Wing Suite License. Subject to all terms of this Agreement, Flock grants Agency a limited, non-exclusive, non -transferable, non-sublicensable (except to the Authorized End Users), revocable right to use the Wing Suite software and interface. 2.5 Usage Restrictions. 2.5.1 Flock IP. The permitted purpose for usage of the Flock Hardware, Agency Hardware, Documentation, Services, support, and Flock IP are solely to facilitate gathering evidence that could be used in a lawful criminal investigation by the appropriate government agency ("Permitted Purpose"). Agency will not, and will not permit any Authorized End Users to, (i) copy or duplicate any of the Flock IP; (ii) decompile, disassemble, reverse engineer, or otherwise attempt to obtain or perceive the source code from which any software component of any of the Flock IP is compiled or interpreted, or apply any other process or procedure to derive the source code of any software included in the Flock IP; (iii) attempt to modify, alter, tamper with or repair any of the Flock IP, or attempt to create any derivative product from any of the foregoing; (iv) interfere or attempt to interfere in any manner with the functionality or proper working of any of the Flock IP; (v) remove, obscure, or alter any notice of any intellectual property or proprietary right appearing on or contained within any of the Services or Flock IP; (vi) use the Services, support, Flock Hardware, Documentation, or the Flock IP for anything other than the Permitted Purpose; or (vii) assign, sublicense, sell, resell, lease, rent, or otherwise transfer, convey, pledge as security, or otherwise encumber, Agency's rights under Sections 2.1, 2.2, 2.3, or 2.4. 2.5.2. Flock Hardware. Agency understands that all Flock Hardware is owned exclusively by Flock, and that title to any Flock Hardware does not pass to Agency upon execution of this Agreement. Except for Falcon Flex products, which are designed for self -installation, Agency is not permitted to remove, reposition, re -install, tamper with, alter, adjust or otherwise take possession or control of Flock Hardware. Notwithstanding the notice and cure period set for in Section 6.3, Agency agrees and understands that in the event Agency is found to engage in any of the restricted actions of this Section 2.5.2, all warranties herein shall be null and void, and this Agreement shall be subject to immediate termination (without opportunity to cure) for material breach by Agency. 2.6 Retained Rights; Ownership. As between the Parties, subject to the rights granted in this Agreement, Flock and its licensors retain all right, title and interest in and to the Flock IP and its components, and Agency acknowledges that it neither owns nor acquires any additional rights in and to the foregoing not expressly granted by this Agreement. Agency further acknowledges that Flock retains the right to use the foregoing for any purpose in Flock's sole discretion. There are no implied rights. 2.7 Suspension. 2.7.1 Service Suspension. Notwithstanding anything to the contrary in this Agreement, Flock may temporarily suspend Agency's and any Authorized End User's access to any portion or all of the Flock IP or Flock Service if Flock reasonably determines that (a) there is a threat or attack on any of the Flock IP by Agency; (b) Agency's or any Authorized End User's use of the Flock IP disrupts or poses a security risk to the Flock IP or any other customer or vendor of Flock; (c) Agency or any Authorized End User is/are using the Flock IP for fraudulent or illegal activities; (d) Agency has violated any term of this provision, including, but not limited to, utilizing the Services for anything other than the Permitted Purpose; or (e) any unauthorized access to Flock Services through Agency's account ("Service Suspension"). Agency shall not be entitled to any remedy for the Service Suspension period, including any reimbursement, tolling, or credit. 2.7.2 Service Interruption. Services may be interrupted in the event that: (a) Flock's provision of the Services to Agency or any Authorized End User is prohibited by applicable law; (b) any third -party services required for Services are interrupted; (c) if Flock reasonably believe Services are being used for malicious, unlawful, or otherwise unauthorized use; (d) there is a threat or attack on any of the Flock IP by a third party; or (e) scheduled or emergency maintenance ("Service Interruption"). Flock will make commercially reasonable efforts to provide written notice of any Service Interruption to Agency and to provide updates regarding resumption of access to Flock Services. Flock will use commercially reasonable efforts to resume providing access to the Services as soon as reasonably possible after the event giving rise to the Service Interruption is cured. Flock will have no liability for any damage, liabilities, losses (including any loss of data or profits), or any other consequences that Agency or any Authorized End User may incur as a result of a Service Interruption. To the extent that the Service Interruption is not caused by Agency's direct actions or by the actions of parties associated with the Agency, the expiration of the Term will be tolled by the duration of the Service Interruption (for any continuous suspension lasting at least one full day) prorated for the proportion of cameras on the Agency's account that have been impacted. For example, in the event of a Service Interruption lasting five (5) continuous days, Agency will receive a credit for five (5) free days at the end of the Term. 2.8 Installation Services. 2.8.1 Designated Locations. For installation of Flock Hardware, excluding Falcon Flex products, prior to performing the physical installation of the Flock Hardware, Flock shall advise Agency on the location and positioning of the Flock Hardware for optimal license plate image capture, as conditions and location allow. Flock may consider input from Agency regarding location, position and angle of the Flock Hardware ("Designated Location") and collaborate with Agency to design the Deployment Plan confirming the Designated Locations. Flock shall have final discretion on location of Flock Hardware. Flock shall have no liability to Agency resulting from any poor performance, functionality or Footage resulting from or otherwise relating to the Designated Locations or delay in installation due to Agency's delay in confirming Designated Locations, in ordering and/or having the Designated Location ready for installation including having all electrical work preinstalled and permits ready, if necessary. After installation, any subsequent changes to the Deployment Plan ("Reinstalls") will incur a charge for Flock's then -current list price for Reinstalls, as listed in the then -current Reinstall policy (available at https://www.flocksafety.com/reinstall-fee-schedule) and any equipment fees. For clarity, Agency will receive prior notice and provide approval for any such fees. These changes include but are not limited to re -positioning, adjusting of the mounting, re -angling, removing foliage, replacement, changes to heights of poles, regardless of whether the need for Reinstalls related to vandalism, weather, theft, lack of criminal activity in view, and the like. Flock shall have full discretion on decision to reinstall Flock Hardware. 2.8.2 Agency Installation Obligations. Agency agrees to allow Flock and its agents reasonable access in and near the Designated Locations at all reasonable times upon reasonable notice for the purpose of performing the installation work. Although Flock Hardware is designed to utilize solar power, certain Designated Locations may require a reliable source of 120V or 240V AC power. In the event adequate solar power is not available, Agency is solely responsible for costs associated with providing a reliable source of 120V or 240V AC power to Flock Hardware. Flock will provide solar options to supply power at each Designated Location. If Agency refuses recommended solar options, Agency waives any reimbursement, tolling, or credit for any suspension period of Flock Services due to low solar power. Additionally, Agency is solely responsible for (i) any permits or associated costs, and managing the permitting process of installation of cameras or AC power; (ii) any federal, state, or local taxes including property, license, privilege, sales, use, excise, gross receipts, or other similar taxes which may now or hereafter become applicable to, measured by or imposed upon or with respect to the installation of the Flock Hardware, its use (excluding tax exempt entities), or (iii) any other supplementary cost for services performed in connection with installation of the Flock Hardware, including but not limited to contractor licensing, engineered drawings, rental of specialized equipment, or vehicles, third -party personnel (i.e. Traffic Control Officers, Electricians, State DOT -approved poles, etc., if necessary), such costs to be approved by the Agency ("Agency Installation Obligations"). In the event that a Designated Location for Flock Hardware requires permits, Flock may provide the Agency with a temporary alternate location for installation pending the permitting process. Once the required permits are obtained, Flock will relocate the Flock Hardware from the temporary alternate location to the permitted location at no additional cost. Without being obligated or taking any responsibility for the foregoing, Flock may pay and invoice related costs to Agency if Agency did not address them prior to the execution of this Agreement or a third party requires Flock to pay. Agency represents and warrants that it has, or shall lawfully obtain, all necessary right title and authority and hereby authorizes Flock to install the Flock Hardware at the Designated Locations and to make any necessary inspections or tests in connection with such installation. 2.8.3 Flock's Obligations. Installation of Flock Hardware shall be installed in a workmanlike manner in accordance with Flock's standard installation procedures, and the installation will be completed within a reasonable time from the time that the Designated Locations are confirmed. Upon removal of Flock Hardware, Flock shall restore the location to its original condition, ordinary wear and tear excepted. Following the initial installation of the Flock Hardware and any subsequent Reinstalls or maintenance operations, Flock's obligation to perform installation work shall cease; however, for the sole purpose of validating installation, Flock will continue to monitor the performance of Flock Hardware for the length of the Term and will receive access to the Footage for a period of seven (7) business days after the initial installation for quality control and provide any necessary maintenance. Labor may be provided by Flock or a third -party. Flock is not obligated to install, reinstall, or provide physical maintenance to Agency Hardware. Notwithstanding anything to the contrary, Agency understands that Flock will not provide installation services for Falcon Flex products. 2.8.4 Ownership of Hardware. Flock Hardware shall remain the personal property of Flock and will be removed upon the natural expiration of this Agreement at no additional cost to Agency. Agency shall not perform any acts which would interfere with the retention of title of the Flock Hardware by Flock. Should Agency default on any payment of the Flock Services, Flock may remove Flock Hardware at Flock's discretion. Such removal, if made by Flock, shall not be deemed a waiver of Flock's rights to any damages Flock may sustain as a result of Agency's default and Flock shall have the right to enforce any other legal remedy or right. 2.9 Hazardous Conditions. Unless otherwise stated in the Agreement, Flock's price for its services under this Agreement does not contemplate work in any areas that contain hazardous materials, or other hazardous conditions, including, without limit, asbestos, lead, toxic or flammable substances. In the event any such hazardous materials are discovered in the designated locations in which Flock is to perform services under this Agreement, Flock shall have the right to cease work immediately in the area affected until such materials are removed or rendered harmless. 2.10 Support Services. Subject to the payment of fees, Flock shall monitor the performance and functionality of Flock Services and may, from time to time, advise Agency on changes to the Flock Services, Installation Services, or the Designated Locations which may improve the performance or functionality of the Services or may improve the quality of the Footage. The work, its timing, and the fees payable relating to such work shall be agreed by the Parties prior to any alterations to or changes of the Services or the Designated Locations ("Monitoring Services"). Flock will use commercially reasonable efforts to respond to requests for support. Flock will provide Agency with reasonable technical and on -site support and maintenance services ("On -Site Services") in - person or by email at support,flocksafety.com, at no additional cost. Notwithstanding anything to the contrary, Agency is solely responsible for installation of Falcon Flex products. Agency further understands and agrees that Flock will not provide monitoring services or on -site services for Falcon Flex. 2.11 Special Terms. From time to time, Flock may offer certain special terms related to guarantees, service and support which are indicated in the proposal and on the Order Form and will become part of this Agreement, upon Agency's prior written consent ("Special Terms"). To the extent that any terms of this Agreement are inconsistent or conflict with the Special Terms, the Special Terms shall control. 2.12 Upgrades to Platform. Flock may, in its sole discretion, make any upgrades to system or platform that it deems necessary or useful to (i) maintain or enhance (a) the quality or delivery of Flock's products or services to its agencies, (b) the competitive strength of, or market for, Flock's products or services, (c) such platform or system's cost efficiency or performance, or (ii) to comply with applicable law. Parties understand that such upgrades are necessary from time to time and will not materially change any terms or conditions within this Agreement. 3. RESTRICTIONS AND RESPONSIBILITIES 3.1 Agency Obligations. Flock will assist Agency Authorized End Users in the creation of a User ID. Agency agrees to provide Flock with accurate, complete, and updated registration information. Agency may not select as its User ID a name that Agency does not have the right to use, or another person's name with the intent to impersonate that person. Agency may not transfer its account to anyone else without prior written permission of Flock. Agency will not share its account or password with anyone and must protect the security of its account and password. Unless otherwise stated and defined in this Agreement, Agency may not designate Authorized End Users for persons who are not officers, employees, or agents of Agency. Authorized End Users shall only use Agency - issued email addresses for the creation of their User ID. Agency is responsible for any activity associated with its account. Agency shall be responsible for obtaining and maintaining any equipment and ancillary services needed to connect to, access or otherwise use the Services. Agency will, at its own expense, provide assistance to Flock, including, but not limited to, by means of access to, and use of, Agency facilities, as well as by means of assistance from Agency personnel to the limited extent any of the foregoing may be reasonably necessary to enable Flock to perform its obligations hereunder, including, without limitation, any obligations with respect to Support Services or any Installation Services. 3.2 Agency Representations and Warranties. Agency represents, covenants, and warrants that Agency will use the Services only in compliance with this Agreement and all applicable laws and regulations, including but not limited to any laws relating to the recording or sharing of video, photo, or audio content. Although Flock has no obligation to monitor Agency's use of the Services, Flock may do so and may prohibit any use of the Services it believes may be (or alleged to be) in violation of the foregoing. 4. CONFIDENTIALITY; AGENCY DATA 4.1 Confidentiality. To the extent allowable by applicable FOIA and state - specific Public Records Acts, each Party (the "Receiving Party") understands that the other Party (the "Disclosing Party") has disclosed or may disclose business, technical or fmancial information relating to the Disclosing Party's business (hereinafter referred to as "Proprietary Information" of the Disclosing Party). Proprietary Information of Flock includes non-public information regarding features, functionality and performance of the Services. Proprietary Information of Agency includes non-public data provided by Agency to Flock or collected by Flock via the Flock Hardware or Agency Hardware, to enable the provision of the Services, which includes but is not limited to geolocation information and environmental data collected by sensors. The Receiving Party agrees: (i) to take the same security precautions to protect against disclosure or unauthorized use of such Proprietary Information that the Party takes with its own proprietary information, but in no event will a Party apply less than reasonable precautions to protect such Proprietary Information, and (ii) not to use (except in performance of the Services or as otherwise permitted herein) or divulge to any third person any such Proprietary Information. Flock's use of the Proprietary Information may include processing the Proprietary Information to send Agency alerts, or to analyze the data collected to identify motion or other events. The Disclosing Party agrees that the foregoing shall not apply with respect to any information that the Receiving Party can document (a) is or becomes generally available to the public, or (b) was in its possession or known by it prior to receipt from the Disclosing Party, or (c) was rightfully disclosed to it without restriction by a third party, or (d) was independently developed without use of any Proprietary Information of the Disclosing Party. Nothing in this Agreement will prevent the Receiving Party from disclosing the Proprietary Information pursuant to any judicial or governmental order, provided that the Receiving Party gives the Disclosing Party reasonable prior notice of such disclosure to contest such order. For clarity, Flock may access, use, preserve and/or disclose the Footage to law enforcement authorities, government officials, and/or third parties, if legally required to do so or if Flock has a good faith belief that such access, use, preservation or disclosure is reasonably necessary to: (a) comply with a legal process or request; (b) enforce this Agreement, including investigation of any potential violation thereof; (c) detect, prevent or otherwise address security, fraud or technical issues; or (d) protect the rights, property or safety of Flock, its users, a third party, or the public as required or permitted by law, including respond to an emergency situation. Flock may store deleted Footage in order to comply with certain legal obligations, but such retained Footage will not be retrievable without a valid court order. 4.2 Agency Data. As between Flock and Agency, all right, title and interest in the Agency Data, belong to and are retained solely by Agency. Agency hereby grants to Flock a limited, non-exclusive, royalty -free, worldwide license to (i) use the Agency Data and perform all acts with respect to the Agency Data as may be necessary for Flock to provide the Flock Services to Agency, including without limitation the Support Services set forth in Section 2.10 above, and a non-exclusive, perpetual, irrevocable, worldwide, royalty -free, fully paid license to use, reproduce, modify, display, and distribute the Agency Data as a part of the Aggregated Data, (ii) disclose the Agency Data (both inclusive of any Footage) to enable law enforcement monitoring for elected law enforcement Hotlists as well as provide Footage search access to law enforcement for investigative purposes only, and (iii) and obtain Aggregated Data as set forth below in Section 4.5. As between Agency and Non -Agency End Users that have prescribed access of Footage to Agency, each of Agency and Non -Agency End Users will share all right, title and interest in the Non -Agency End User Data. This Agreement does not by itself make any Non -Agency End User Data the sole property or the Proprietary Information of Agency. Flock will automatically delete Footage older than thirty (30) days. Agency has a thirty (30) day window to view, save and/or transmit Footage to the relevant government agency prior to its deletion. Notwithstanding the foregoing, Flock automatically deletes Wing Replay after seven (7) days, during which time Agency may view, save and/or transmit such data to the relevant government agency prior to deletion. Flock does not own and shall not sell Agency Data. 4.3 Agency Generated Data in Wing Suite. Parties understand that Flock does not own any right, title, or interest to third -party video integrated into the Wing Suite. Flock may provide Agency with the opportunity to post, upload, display, publish, distribute, transmit, broadcast, or otherwise make available on or submit through the Wing Suite, messages, text, illustrations, files, images, graphics, photos, comments, sounds, music, videos, information, content, ratings, reviews, data, questions, suggestions, or other information or materials produced by Agency. Agency shall retain whatever legally cognizable right, title, and interest that Agency has in Agency Generated Data. Agency understands and acknowledges that Flock has no obligation to monitor or enforce Agency's intellectual property rights to Agency Generated Data. To the extent legally permissible, Agency grants Flock a non-exclusive, perpetual, irrevocable, worldwide, royalty -free, fully paid license to use, reproduce, modify, display, and distribute the Agency Generated Data for the sole purpose of providing Flock Services. Flock does not own and shall not sell AjZency Generated Data. 4.4 Feedback. If Agency provides any suggestions, ideas, enhancement requests, feedback, recommendations or other information relating to the subject matter hereunder, Agency hereby assigns (and will cause its agents and representatives to assign) to Flock all right, title and interest (including intellectual property rights) with respect to or resulting from any of the foregoing. 4.5 Aggregated Data. Flock shall have the right to collect, analyze, and anonymize Agency Data and Agency Generated Data to create Aggregated Data to use and perform the Services and related systems and technologies, including the training of machine learning algorithms. Agency hereby grants Flock a non- exclusive, worldwide, perpetual, royalty -free right (during and after the Term hereof) to use and distribute such Aggregated Data to improve and enhance the Services and for other development, diagnostic and corrective purposes, other Flock offerings, and crime prevention efforts. Parties understand that the aforementioned license is required for continuity of Services. No rights or licenses are granted except as expressly set forth herein. Flock does not sell Aggregated Data. 5. PAYMENT OF FEES 5.1.1 Software Product Fees. For Order Forms listing Wing Suite, Advanced Search and other software -only products, Agency will pay Flock the fees for the Initial Term (as described on the Order Form attached hereto) on or before the 30' day from the date of invoice. For any Renewal Terms, Agency shall pay invoice on or before the 30' day from the date of renewal invoice. 5.1.2 Hardware Product Fees. For Order Forms listing Falcon, Sparrow, Raven and Falcon Flex products, Agency will pay Flock fifty percent (50%) of the fees for the Initial Term as set forth on the Order Form on or before the 301 day from date of invoice. Upon commencement of installation, Flock will issue an invoice for twenty-five percent (25%) of total fees, and Agency shall pay on or before 301 day following date of invoice. Upon completion of installation, Flock will issue an invoice for the remaining balance and Agency shall pay on or before 30'b day following date of final invoice. Flock is not obligated to commence the Installation Services unless and until the first payment has been made and shall have no liability resulting from any delay related thereto. For any Renewal Terms, Agency shall pay the total invoice on or before the 30th day from the date of renewal invoice. 5.2 Notice of Changes to Fees. Flock reserves the right to change the fees or applicable charges and to institute new charges and fees on subsequent terms by providing sixty (60) days' notice prior to the end of such Initial Term or Renewal Term (as applicable) to Agency (which may be sent by email). 5.3 Invoicing, Late Fees; Taxes. Flock may choose to bill through an invoice, in which case, full payment for invoices must be received by Flock thirty (30) days after the receipt of invoice. If Agency is a non -tax-exempt entity, Agency shall be responsible for all taxes associated with Services other than U.S. taxes based on Flock's net income. If Agency believes that Flock has billed Agency incorrectly, Agency must contact Flock no later than sixty (60) days after the closing date on the first billing statement in which the error or problem appeared, in order to receive an adjustment or credit. Agency acknowledges and agrees that a failure to contact Flock within this sixty (60) day period will serve as a waiver of any claim Agency may have had as a result of such billing error. 6. TERM AND TERMINATION 6.1 Term. The initial term of this Agreement shall be for the period of time set forth on the Order Form and shall commence at the time outlined in this section below (the "Term"). Following the Term, unless otherwise indicated on the Order Form, this Agreement will automatically renew for successive renewal terms of the greater of one year or the length set forth on the Order Form (each, a "Renewal Term") unless either Party gives the other Party notice of non - renewal at least thirty (30) days prior to the end of the then -current term. a. For Win Suite uite products: the Term shall commence upon execution of this Agreement and continue for one (1) year, after which, the Term may be extended by mutual consent of the Parties, unless terminated by either Party. b. For Falcon and Sparrow products: the Term shall commence upon first installation and validation of Flock Hardware. C. For Raven products: the Term shall commence upon first installation and validation of Flock Hardware. d. For Falcon Flex products: the Term shall commence upon execution of this Agreement. e. For Advanced Search products: the Term shall commence upon execution of this Agreement. 6.2 Termination for Convenience. At any time during the agreed upon Term, either Party may terminate this Agreement for convenience. Termination for convenience of the Agreement by the Agency will be effective immediately. Termination for convenience by Agency will result in a one-time removal fee of $500 per Flock Hardware. Termination for convenience by Flock will not result in any removal fees. Upon termination for convenience, a refund will be provided for Flock Hardware, prorated for any fees for the remaining Term length set forth previously. Wing Suite products and Advanced Search are not subject to refund for early termination. Flock will provide advanced written notice and remove all Flock Hardware at Flock's own convenience, within a commercially reasonable period of time upon termination. Agency's termination of this Agreement for Flock's material breach of this Agreement shall not be considered a termination for convenience for the purposes of this Section 6.2. 6.3 Termination. Notwithstanding the termination provisions in Section 2.5.2, in the event of any material breach of this Agreement, the non -breaching Party may terminate this Agreement prior to the end of the Term by giving thirty (30) days prior written notice to the breaching Party; provided, however, that this Agreement will not terminate if the breaching Party has cured the breach prior to the expiration of such thirty (30) day period. Either Party may terminate this Agreement, without notice, (i) upon the institution by or against the other Party of insolvency, receivership or bankruptcy proceedings, (ii) upon the other Party's making an assignment for the benefit of creditors, or (iii) upon the other Party's dissolution or ceasing to do business. Upon termination for Flock's material breach, Flock will refund to Agency a pro-rata portion of the pre -paid fees for Services not received due to such termination. 6.4 No -Fee Term. Flock will provide Agency with complimentary access to Hotlist alerts, as further described in Section 4.2 ("No -Fee Term"). In the event a Non -Agency End User grants Agency access to Footage and/or notifications from a Non -Agency End User, Agency will have access to Non -Agency End User Footage and/or notifications until deletion, subject to a thirty (30) day retention policy for all products except Wing Replay, which is subject to a seven (7) day retention policy. Flock may, in their sole discretion, provide access or immediately terminate the No -Fee Term. The No -Fee Term will survive the Term of this Agreement. Flock, in its sole discretion, can determine to impose a price per No -Fee Term upon thirty (30) days' notice to Agency. Agency may terminate any No -Fee Term or access to future No -Fee Terms upon thirty (30) days' notice. 6.5 Survival. The following Sections will survive termination: 2.5, 2.6, 3, 4, 5, 6.4, 7.3, 7.4, 8.1, 8.2, 8.3, 8.4, 9.1 and 9.6. 7. REMEDY; WARRANTY AND DISCLAIMER 7.1 Remedy. Upon a malfunction or failure of Flock Hardware or Embedded Software (a "Defect"), Agency must notify Flock's technical support as described in Section 2.10 above. If Flock is unable to correct the Defect, Flock shall, or shall instruct one of its contractors to repair or replace the Flock Hardware or Embedded Software suffering from the Defect. Flock reserves the right in their sole discretion to refuse or delay replacement or its choice of remedy for a Defect until after it has inspected and tested the affected Flock Hardware provided that such inspection and test shall occur within a commercially reasonable time, but no longer than seven (7) business days after Agency notifies the Flock of a known Defect. In the event of a Defect, Flock will repair or replace the defective Flock Hardware at no additional cost to Agency. Absent a Defect, in the event that Flock Hardware is lost, stolen, or damaged, Agency may request that Flock replace the Flock Hardware at a fee according to the then -current Reinstall policy (https://www.flocksafety.com/reinstall-fee-schedule). Agency shall not be required to replace subsequently lost, damaged or stolen Flock Hardware, however, Agency understands and agrees that functionality, including Footage, will be materially affected due to such subsequently lost, damaged or stolen Flock Hardware and that Flock will have no liability to Agency regarding such affected functionality nor shall the Usage Fee or Implementation Fees owed be impacted. Flock is under no obligation to replace or repair Flock Hardware or Agency Hardware. 7.2 Exclusions. Flock will not provide the remedy described in Section 7.1 if Agency has misused the Flock Hardware, Agency Hardware, or Service in any manner. 7.3 Warranty. Flock shall use reasonable efforts consistent with prevailing industry standards to maintain the Services in a manner which minimizes errors and interruptions in the Services and shall perform the Installation Services in a professional and workmanlike manner. Services may be temporarily unavailable for scheduled maintenance or for unscheduled emergency maintenance, either by Flock or by third -party providers, or because of other causes beyond Flock's reasonable control, but Flock shall use reasonable efforts to provide advance notice in writing or by e-mail of any scheduled service disruption. 7.4 Disclaimer. THE REMEDY DESCRIBED IN SECTION 7.1 ABOVE IS AGENCY'S SOLE REMEDY, AND FLOCK'S SOLE LIABILITY, WITH RESPECT TO DEFECTIVE EMBEDDED SOFTWARE. FLOCK DOES NOT WARRANT THAT THE SERVICES WILL BE UNINTERRUPTED OR ERROR FREE; NOR DOES IT MAKE ANY WARRANTY AS TO THE RESULTS THAT MAY BE OBTAINED FROM USE OF THE SERVICES. EXCEPT AS EXPRESSLY SET FORTH IN THIS SECTION, THE SERVICES ARE PROVIDED "AS IS" AND FLOCK DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE AND NON -INFRINGEMENT. THIS DISCLAIMER OF SECTION 7.4 ONLY APPLIES TO THE EXTENT ALLOWED BY THE GOVERNING LAW OF THE STATE MENTIONED IN SECTION 9.6. 7.5 Insurance. Flock will maintain commercial general liability policies with policy limits reasonably commensurate with the magnitude of Flock's business risk. Certificates of Insurance can be provided upon request. 7.6 Force Majeure. Parties are not responsible or liable for any delays or failures in performance from any cause beyond their control, including, but not limited to acts of God, changes to law or regulations, embargoes, war, terrorist acts, acts or omissions of third -Party technology providers, riots, fires, earthquakes, floods, power blackouts, strikes, supply chain shortages of equipment or supplies, weather conditions or acts of hackers, internet service providers or any other third Party acts or omissions. Force Majeure includes the novel coronavirus Covid-19 pandemic, and the potential spread of variants, which is ongoing as of the date of the execution of this Agreement. 8. LIMITATION OF LIABILITY; NO FEE TERM; INDEMNITY 8.1 Limitation of Liability. NOTWITHSTANDING ANYTHING TO THE CONTRARY, FLOCK AND ITS SUPPLIERS (INCLUDING BUT NOT LIMITED TO ALL HARDWARE AND TECHNOLOGY SUPPLIERS), OFFICERS, AFFILIATES, REPRESENTATIVES, CONTRACTORS AND EMPLOYEES SHALL NOT BE RESPONSIBLE OR LIABLE WITH RESPECT TO ANY SUBJECT MATTER OF THIS AGREEMENT OR TERMS AND CONDITIONS RELATED THERETO UNDER ANY CONTRACT, NEGLIGENCE, STRICT LIABILITY, PRODUCT LIABILITY, OR OTHER THEORY: (A) FOR ERROR OR INTERRUPTION OF USE OR FOR LOSS OR INACCURACY, INCOMPLETENESS OR CORRUPTION OF DATA OR FOOTAGE OR COST OF PROCUREMENT OF SUBSTITUTE GOODS, SERVICES OR TECHNOLOGY OR LOSS OF BUSINESS; (B) FOR ANY INDIRECT, EXEMPLARY, INCIDENTAL, SPECIAL OR CONSEQUENTIAL DAMAGES; (C) FOR ANY MATTER BEYOND FLOCK'S ACTUAL KNOWLEDGE OR REASONABLE CONTROL INCLUDING REPEAT CRIMINAL ACTIVITY OR INABILITY TO CAPTURE FOOTAGE OR IDENTIFY AND/OR CORRELATE A LICENSE PLATE WITH THE FBI DATABASE; (D) FOR ANY PUBLIC DISCLOSURE OF PROPRIETARY INFORMATION MADE IN GOOD FAITH; (E) FOR CRIME PREVENTION; OR (F) FOR ANY AMOUNTS THAT, TOGETHER WITH AMOUNTS ASSOCIATED WITH ALL OTHER CLAIMS, EXCEED THE FEES PAID AND/OR PAYABLE BY AGENCY TO FLOCK FOR THE SERVICES UNDER THIS AGREEMENT IN THE TWELVE (12) MONTHS PRIOR TO THE ACT OR OMISSION THAT GAVE RISE TO THE LIABILITY, IN EACH CASE, WHETHER OR NOT FLOCK HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. THIS LIMITATION OF LIABILITY OF SECTION 8 ONLY APPLIES TO THE EXTENT ALLOWED BY THE GOVERNING LAW OF THE STATE MENTIONED IN SECTION 9.6. 8.2 Additional No -Fee Term Requirements. IN NO EVENT SHALL FLOCK'S AGGREGATE LIABILITY, IF ANY, ARISING OUT OF OR IN ANY WAY RELATED TO THE COMPLIMENTARY NO -FEE TERM AS DESCRIBED IN SECTION 6.4 EXCEED $100, WITHOUT REGARD TO WHETHER SUCH CLAIM IS BASED IN CONTRACT, TORT (INCLUDING NEGLIGENCE), PRODUCT LIABILITY OR OTHERWISE. Parties acknowledge and agree that the essential purpose of this Section 8.2 is to allocate the risks under the No -Fee Term described in Section 6.4 and limit potential liability given the aforementioned complimentary service, which would have been substantially higher if Flock were to assume any further liability other than as set forth herein. Flock has relied on these limitations in determining whether to provide the complementary No -Fee Term. The limitations set forth in this Section 8.2 shall not apply to claims or damages resulting from Flock's other obligations under this Agreement. 8.3 Responsibility. Each Party to this Agreement shall assume the responsibility and liability for the acts and omissions of its own employees, deputies, officers, or agents, in connection with the performance of their official duties under this Agreement. Each Party to this Agreement shall be liable (if at all) only for the torts of its own officers, agents, or employees. 9. INDEMNIFICATION Agency hereby agrees to indemnify and hold harmless Flock against any damages, losses, liabilities, settlements and expenses in connection with any claim or action that arises from an alleged violation of Section 3.1, a breach of this Agreement, Agency's Installation Obligations, Agency's sharing of any data in connection with the Flock system, Flock employees or agent or Non -Agency End Users, or otherwise from Agency's use of the Services, Flock Hardware, Agency Hardware and any Embedded Software, including any claim that such actions violate any applicable law or third Party right. Although Flock has no obligation to monitor Agency's use of the Services, Flock may do so and may prohibit any use of the Services it believes may be (or alleged to be) in violation of Section 3.1 or this Agreement. 10. MISCELLANEOUS 10.1 Compliance With Laws. The Agency agrees to comply with all applicable local, state and federal laws, regulations, policies and ordinances and their associated record retention schedules, including responding to any subpoena request(s). In the event Flock is legally compelled to comply with a judicial order, subpoena, or government mandate, to disclose Agency Data or Agency Generated Data, Flock will provide Agency with notice. 10.2 Severability. If any provision of this Agreement is found to be unenforceable or invalid, that provision will be limited or eliminated to the minimum extent necessary so that this Agreement will otherwise remain in full force and effect. 10.3 Assignment. This Agreement is not assignable, transferable or sublicensable by either Party, without prior consent. Notwithstanding the foregoing, either Party may assign this Agreement, without the other Party's consent, (i) to any parent, subsidiary, or affiliate entity, or (ii) to any purchaser of all or substantially all of such Party's assets or to any successor by way of merger, consolidation or similar transaction. 10.4 Entire Agreement. This Agreement, together with the Order Form(s), the then -current Reinstall policy (https://www.flocksafety.com/reinstall-fee- schedule), Deployment Plan(s), and any attached addenda are the complete and exclusive statement of the mutual understanding of the Parties and supersedes and cancels all previous written and oral agreements, communications and other understandings relating to the subject matter of this Agreement, and that all waivers and modifications must be in a writing signed by both Parties, except as otherwise provided herein. None of Agency's purchase orders, authorizations or similar documents will alter the terms of this Agreement, and any such conflicting terms are expressly rejected. In the event of any conflict of terms found in this Agreement or any other terms and conditions, the terms of this Agreement shall prevail. 10.5 Relationship. No agency, partnership, joint venture, or employment is created as a result of this Agreement and Agency does not have any authority of any kind to bind Flock in any respect whatsoever. Flock shall at all times be and act as an independent contractor. 10.6 Governing Law; Venue. This Agreement shall be governed by the laws of the State in which the Agency is located. The Parties hereto agree that venue would be proper in the chosen courts of the State of which the Agency is located. The Parties agree that the United Nations Convention for the International Sale of Goods is excluded in its entirety from this Agreement. 10.7 Publicity. Upon prior consent from Agency, Flock has the right to reference and use Agency's name and trademarks and disclose the nature of the Services provided hereunder in each case in business and development and marketing efforts, including without limitation on Flock's website. 10.8 Export. Agency may not remove or export from the United States or allow the export or re-export of the Flock IP or anything related thereto, or any direct product thereof in violation of any restrictions, laws or regulations of the United States Department of Commerce, the United States Department of Treasury Office of Foreign Assets Control, or any other United States or foreign agency or authority. As defined in Federal Acquisition Regulation ("FAR"), section 2.101, the Services, the Flock Hardware and Documentation are "commercial items" and according to the Department of Defense Federal Acquisition Regulation ("DFAR") section 252.2277014(a)(1) and are deemed to be "commercial computer software" and "commercial computer software documentation." Flock is compliant with FAR Section 889 and does not contract or do business with, use any equipment, system, or service that uses the enumerated banned Chinese telecommunication companies, equipment or services as a substantial or essential component of any system, or as critical technology as part of any Flock system. Consistent with DFAR section 227.7202 and FAR section 12.212, any use, modification, reproduction, release, performance, display, or disclosure of such commercial software or commercial software documentation by the U.S. Government will be governed solely by the terms of this Agreement and will be prohibited except to the extent expressly permitted by the terms of this Agreement. 10.9 Headings. The headings are merely for organization and should not be construed as adding meaning to the Agreement or interpreting the associated sections. 10.10 Authority. Each of the below signers of this Agreement represent that they understand this Agreement and have the authority to sign on behalf of and bind the Parties they are representing. 10.11 Notices. All notices under this Agreement will be in writing and will be deemed to have been duly given when received, if personally delivered; when receipt is electronically confirmed, if transmitted by email; the day after it is sent, if sent for next day delivery by recognized overnight delivery service; and upon receipt, if sent by certified or registered mail, return receipt requested. FLOCK NOTICES ADDRESS: 1170 HOWELL MILL ROAD, NW SUITE 210 ATLANTA, GA 30318 ATTN: LEGAL DEPARTMENT EMAIL: legal@flocksafety.com AGENCY NOTICES ADDRESS: ADDRESS: ATTN: EMAIL: INTER -OFFICE MEMORANDUM TOWN OF GULF STREAM, FLORIDA OFFICE OF THE TOWN MANAGER GREGORY L. DUNHAM DATE: March 3, 2023 TO: Mayor Morgan and Town Commissioners RE: Auditor Selection Committee Recommendation The Town -formed Auditor Selection Committee, consisting of Haverhill Town Manager Tracey Stevens and Town Commissioners Paul Lyons, Jr., and Thomas Smith, met on March 2, 2023, to review responses to the Town's RFP No. 23-01 for Annual Audit Services. The Committee ranked and scored the responses based on the following criteria: Qualifications and Experience; Technical; Availability of Key Personnel; Timely Project Commencement/Completion; Office Location; Financial; References; and Rates/Cost. The Town received four proposals and ranked them as follows: 1. Mauldin & Jenkins, LLC 2. Marcum, LLP 3. Caballero, Fierman, Llerena + Garcia, LLP 4. Grau & Associates Paul Lyons, the Chair of the Auditor Selection Committee, will present the Committee's recommendation of Mauldin & Jenkins, LLC during the Commission Meeting. The individual proposals, copy of the RFP, and correspondence checking references are available for your review in advance of the Commission meeting. Please contact Renee if you would like to see any of these materials. MINUTES OF THE PUBLIC HEARING BEING HELD BY THE AUDITOR SELECTION COMMITTEE OF THE TOWN OF GULF STREAM, ON THURSDAY, MARCH 2, 2023, AT 9:00 A.M. IN THE WILLIAM F. KOCH, JR. COMMISSION CHAMBERS OF THE TOWN HALL, l00 SEA ROAD, GULF STREAM, FLORIDA. I. Call to Order Chairman Lyons called the meeting to order at 9:00 A.M. II. Roll Call Present and Participating: Commissioner Paul A. Lyons Jr. Chairman Commissioner Thomas A. Smith Tracey Stevens Town Manager, City of Haverhill Also Present and Participating: Gregory Dunham Town Manager Edward Nazzaro Asst. Town Attorney Reneé Basel Town Clerk III. Minutes A. Discuss Evaluations - Annual Audit Services Chairman Lyons asked if all had been accomplished procedurally to which Assistant Town Attorney Nazzaro stated the meeting had been posted on the Town bulletin board, and the RFP advertised in The Palm Beach Post and on DemandStar, in accordance with the last meeting. The responses were circulated to the committee along with checked references, he added. Chairman Lyons stated that four proposals were received. Assistant Town Attorney stated one was received by courier and the other three by DemandStar. Chairman Lyons stated the proposals were received by Marcum LLP, Caballero, Fierman, Llerena & Garcia, LLP, Mauldin & Jenkins, LLC, and Grau & Associates. Mr. Lyons then asked if everyone had rated the applicants by the eight criteria provided to which everyone answered in the affirmative. The committee agreed that all applicants were equally qualified but felt Caballero and Marcum were using some less experienced staff. As far as technicality, Mrs. Stevens pointed out that Caballero did not give a peer review, and felt the proposal was incomplete for that reason. They all felt the larger firms had more depth than the smaller firms and thought that may come into play using key personnel. Mrs. Stevens noted that Caballero did not have an urgency in timeliness for the first year audit. Commissioner Smith noted that Mauldin & Jenkins and Marcum looked to be the most timely in their completion of the audit. As far as office location, Mauldin & Jenkins received lower scores because they were located in Tampa and not local, although it was decided that all would make themselves available. It was noted that Auditor Selection Committee Mtg. 3-2-2023 @ 9:00 A.M. Mauldin & Jenkins did not have proof of insurance in their packet, but agreed that it had to have been an oversight on their part because they would need to have insurance coverage to get their annual license. Marcum was given the lowest score on cost effectiveness because of the amount of hours (275) to complete the audit, while the other three were all in the same ball park (120-160). Mauldin & Jenkins and Marcum had glowing references, Caballero had positive references, while Grau only had one reference, and it was wrong information. Rates/Cost showed Marcum being the most expensive, Mauldin & Jenkins was the least expensive with the other two falling in between. Chairman Lyons wanted to discuss office location a bit more. Commissioner Smith asked how often the auditors were on location to which Town Manager Dunham stated the last audit was done off-site with the Town supplying documents either on-line or Nowlen, Holt and Miner picking boxes of documents up and taking them to their office. Covid set a new precedent for audits being done on-line through a portal. Mrs. Stevens agreed that was how Haverhill and Ocean Ridge had done it as well. With that information given, the distance of Mauldin & Jenkins location was not as big of an issue. Chairman Lyons stated that he had been leaning towards Marcum except for their hours and cost. He added that since our former auditors were now doing part of our accounting, he wasn’t sure the Town needed to pay an extra $10,000. Commissioner Smith stated that he didn’t think the Town needed that large of a firm and the excessive amount of time and cost was too far off from the other applicants. Chairman Lyons stated Grau didn’t seem to have any depth of their bench with being such a small firm and he didn’t think their presentation was all that impressive. Commissioner Smith stated it was probably because they were a small firm and didn’t have time to compete with a larger firm on packaging submissions, but however, they seemed to work with entities the same size as ours. B. Decide on Recommendation for Commission After going through the ranking/selection evaluation process, the following is how each Committee member voted: Chairman Lyons: 1. Mauldin & Jenkins, LLP 2. Marcum, LLC 3. Caballero, Fierman, Llerena & Garcia, LLP 4. Grau & Associates Commissioner Smith 1. Mauldin & Jenkins, LLP 2. Marcum, LLC 3. Grau & Associates 4. Caballero, Fierman, Llerena & Garcia, LLP Tracey Stevens 1. Mauldin & Jenkins, LLP 2. Caballero, Fierman, Llerena & Garcia, LLP 3. Marcum, LLC 4. Grau & Associates 2 Auditor Selection Committee Mtg. 3-2-2023 @ 9:00 A.M. Chairman Lyons questioned if the Town Commission could negotiate prices. It was noted that Mauldin & Jenkins’ proposal was only $3,000 over what the Town paid for the last audit. Commissioner Smith stated he would not negotiate and did not think that was normal or practiced by municipalities. Mrs. Stevens stated they had never negotiated a bid proposal. Assistant Town Attorney Nazzaro stated we did not negotiate the previous bid for auditing services. It was unanimously decided that the recommendation to the Commission would be to award the bid to Mauldin & Jenkins, LLP. The next in line would be Marcum, then Caballero. IV. Adjournment Chairman Lyons adjourned the meeting at 10:15 A.M. Reneé Basel, CMC Town Clerk 3 TOWN OF GULF STREAM AGREEMENT FOR ANNUAL AUDIT AND RELATED SERVICES THIS AGREEMENT FOR ANNUAL AUDIT AND RELATED SERVICES is entered into and effective this day of March, 2023, by and between the TOWN OF GULF STREAM, a Florida municipal corporation with offices located at 100 Sea Road, Gulf Stream, Florida 33483, organized and existing in accordance with the laws of the State of Florida, hereinafter "the Town"; and MAULDIN & JENKINS, LLC, a Florida profit corporation, with offices located at 1401 Manatee Avenue West, Ste. 1200, Bradenton, Florida, 34205 hereinafter "the Contractor", and collectively with the Town, "the Parties". WITNESSETH The Town and the Contractor, in consideration of the mutual covenants contained herein and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged by both Parties, hereby agree as follows: 1. SCOPE OF SERVICES: The Parties agree to enter into this Agreement for the Contractor's provision of annual audit and related services as outlined in the Town's RFP 23-01 Annual Audit Services (attached hereto as `Exbibit A') and as further described in the Contractor's Audit Engagement Letter (attached hereto as `Exbibit B') and the Contractor's Examination Letter (attached hereto as `Exhibit C'). The Town's RFP 23-01 Annual Audit Services, including its terms, conditions, specifications, and attached Exhibits, are hereby fully incorporated into this Agreement. 2. COMPENSATION: In consideration for the above Scope of Services, pricing shall be pursuant to the figures as provided in Contractor's response to RFP 23-01, attached hereto as `Exhibit D,' which states the total price for Year one is $19,500. Invoices for fees or other compensation shall be submitted in sufficient detail to demonstrate compliance with the terms of this Agreement. 3. TERM; TERMINATION; NOTICE: The term and renewals shall be pursuant to the Town's RFP 23-01 Annual Audit Services, which states as follows: "The term of Page 1 of 7 engagement shall be for the fiscal year ending September 30, 2022, with the option of auditing [the Town's] financial statements for each of the four (4) subsequent fiscal years. The option to renew is subject to an annual review and recommendation by the Town Manager. Thereafter, subsequent renewals will be upon agreement of the parties for additional five (5) year terms." This Agreement may be terminated by either party upon sixty (60) days written notice to the other party. Notice shall be considered sufficient when sent by certified mail or hand delivered to the Parties during regular business hours at the following addresses: Town Contractor Town of Gulf Stream Mauldin & Jenkins, LLC 100 Sea Road 1401 Manatee Avenue West, Ste. 1200 Gulf Stream, FL 33483 Bradenton, FL 34205 Attn: Town Manager Attn: Daniel R. Anderson, CPA 4. INSURANCE: The Contractor shall provide proof insurance at levels no less than presented to the Town in Exhibit `D,' necessary to cover the scope and aspects of this Agreement. 5. SOVEREIGN IMMUNITY: Nothing contained in this Agreement or any exhibits shall be construed or interpreted as consent by the Town to be sued, nor as a waiver of sovereign immunity beyond the waiver provided in Section 768.28, Florida Statutes. 6. PUBLIC ENTITIES CRIMES ACT: As provided in Sections 287.132-133, Florida Statutes, by entering into this Agreement or performing any work in furtherance hereof, the Contractor certifies that it, its affiliates, suppliers, subcontractors and consultants who will perform hereunder, have not been placed on the convicted vendor list maintained by the State of Florida Department of Management Services within thirty-six (36) months immediately preceding the date hereof. This notice is required by Section 287.133(3)(a), Florida Statutes. 7. INDEPENDENT CONTRACTOR: It is specifically understood that the Contractor is an independent contractor and not an employee of the Town. Both the Town and the Contractor agrees that this Agreement is not a contract for employment and that no relationship of employee —employer or principal —agent is or shall be created hereby, nor shall hereafter exist by reason of the performance of the services herein provided. 8. INSPECTOR GENERAL: Pursuant to Sections 2-4212-432 of the Palm Beach County Code of Ordinances, the Office of the Inspector General has jurisdiction to Page 2 of 7 investigate municipal matters, review and audit municipal contracts and other transactions, and make reports and recommendations to municipal governing bodies based on such audits, reviews, or investigations. All parties doing business with the Town shall fully cooperate with the inspector general in the exercise of the inspector general's functions, authority, and power. The inspector general has the power to take sworn statements, require the production of records, and to audit, monitor, investigate and inspect the activities of the Town, as well as contractors and lobbyists of the Town in order to detect, deter, prevent, and eradicate fraud, waste, mismanagement, misconduct, and abuses. 9. E-VERIFY ELIGIBILITY: The Contractor warrants and represents that it is in compliance with Section 448.095, Florida Statutes, as may be amended. No later than January 1, 2021, the Contractor shall: (1) register with and use the E-Verify System (E-Verify.gov) to electronically verify the employment eligibility of all newly hired workers; and (2) verify that all of the Contractor's subconsultants performing the duties and obligations of this Agreement are registered with and use the E-Verify System to electronically verify the employment eligibility of all newly hired workers. The Contractor shall obtain from each of its subconsultants an affidavit stating that the subconsultant does not employ, contract with, or subcontract with an Unauthorized Alien, as that term is defined in Section 448.095(1)(k), Florida Statutes, as may be amended. The Contractor shall maintain a copy of any such affidavit from a subconsultant for, at a minimum, the duration of the subcontract and any extension thereof. This provision shall not supersede any provision of this Agreement which requires a longer retention period. The Town shall terminate this Agreement if it has a good faith belief that the Contractor has knowingly violated Section 448.09(1), Florida Statutes, as may be amended. If the Contractor has a good faith belief that the Contractor's subconsultant has knowingly violated Section 448.09(1), Florida Statutes, as may be amended, the Town shall notify the Contractor to terminate its contract with the subconsultant and the Contractor shall immediately terminate its contract with the subconsultant. In the event of such contract termination, the Contractor shall be liable for any additional costs incurred by the Town as a result of the termination. 10. SCRUTINIZED COMPANIES: For Contracts under $1 M, the Contractor certifies that it is not on the Scrutinized Companies that Boycott Israel List created pursuant to Section 215.4725, Florida Statutes, and that it is not engaged in a boycott of Israel. The Town may terminate this Agreement at the Town's option if the Contractor is found to have submitted Page 3 of 7 a false certification as provided under Section 287.135(5), Florida Statutes, if the Contractor has been placed on the Scrutinized Companies that Boycott Israel List created pursuant to Section 215.4725, Florida Statutes, or if Contractor is engaged in a boycott of Israel. For Contracts over $1 M, the Contractor certifies that it is not on the Scrutinized Companies with Activities in Sudan List, the Scrutinized Companies with Activities in the Iran Petroleum Energy Sector List, or the Scrutinized Companies that Boycott Israel List created pursuant to Section 215.4725, Florida Statutes. The Contractor further certifies that it is not engaged in a boycott of Israel, and that it does not have business operations in Cuba or Syria, as similarly provided in Section 287.135, Florida Statutes. The Town may terminate this Agreement at the Town's option if the Contractor is found to have submitted a false certification as provided under Section 287.135(5), Florida Statutes or if the Contractor has been placed on one of the aforementioned lists created pursuant to Section 215.4725, Florida Statutes. Additionally, the Town may terminate this Agreement at the Town's option if the Contractor is engaged in a boycott of Israel or has been engaged in business operations in Cuba or Syria, as defined in Section 287.135, Florida Statutes. 11. ATTORNEY'S FEES; VENUE: In the event a dispute arises concerning this Agreement, the prevailing party shall be awarded attorney's fees, including fees on appeal. Venue shall be in Palm Beach County should any dispute arise with regard to this Agreement. 12. FORCE MAJEURE: The Contractor shall not be considered in default by reason of any failure in performance under this Agreement if such failure arises out of causes reasonably beyond the control of the Contractor or its subcontractors and without their fault or negligence. Such causes include but are not limited to: acts of God; acts of war; natural or public health emergencies; labor disputes; freight embargoes; and abnormally severe and unusual weather conditions. 13. AMENDMENTS & ASSIGNMENTS: This Agreement, all Exhibits attached hereto, and required insurance certificates constitute the entire Agreement between both parties; no modifications shall be made to this Agreement unless in writing, agreed to by both parties, and attached hereto as an addendum to this Agreement. The Contractor shall not transfer or assign the provision of services called for in this Agreement without prior written consent of the Town. 14. PUBLIC RECORDS: In accordance with Section 119.0701, Florida Statutes, the Contractor must keep and maintain this Agreement and any other records associated Page 4 of 7 therewith and that are associated with the performance of the work described in the Scope of Services. Upon request from the Town's custodian of public records, the Contractor must provide the Town with copies of requested records, or allow such records to be inspected or copied, within a reasonable time in accordance with access and cost requirements of Chapter 119, Florida Statutes. A Contractor who fails to provide the public records to the Town, or fails to make them available for inspection or copying, within a reasonable time may be subject to attorney's fees and costs pursuant to Section 119.0701, Florida Statutes, and other penalties under Section 119.10, Florida Statutes. Further, the Contractor shall ensure that any exempt or confidential records associated with this Agreement or associated with the performance of the work described in Scope of Services are not disclosed except as authorized by law for the duration of the Agreement term, and following completion of the Agreement if the Contractor does not transfer the records to the Town. Finally, upon completion of the Agreement, the Contractor shall transfer, at no cost to the Town, all public records in possession of the Contractor, or keep and maintain public records required by the Town. If the Contractor transfers all public records to the Town upon completion of the Agreement, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If the Contractor keeps and maintains public records upon completion of the Agreement, the Contractor shall meet all applicable requirements for retaining public records. Records that are stored electronically must be provided to the Town, upon request from the Town's custodian of public records, in a format that is compatible with the Town's information technology systems. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, PLEASE CONTACT THE TOWN CLERK, RECORDS CUSTODIAN FOR THE TOWN, AT (561) 276-51169 OR AT rbasel(a,gulf-stream.org OR AT 100 SEA ROAD, GULF STREAM, FLORIDA 33483. 15. HEADINGS: The headings contained in this Agreement are provided for convenience only and shall not be considered in construing, interpreting or enforcing this Page 5 of 7 Agreement. 16. SEVERABILITY: The invalidity or unenforceability of any provision of this Agreement shall not affect the validity or enforceability or any other provision of this Agreement and this Agreement shall be construed and enforced in all respects as if the invalid or unenforceable provision is not contained herein. 17. WAIVER: No waiver by the Town of any provision of this Agreement shall be deemed to be a waiver of any other provisions hereof or of any subsequent breach by the Contractor of the same, or any other provision or the enforcement hereof. The Town's consent to or approval of any act requiring the Town's consent or approval of any act by the Contractor shall not be deemed to render unnecessary the obtaining of the Town's consent to or approval of any subsequent consent or approval of, whether or not similar to the act so consented or approved. 18. ENTIRE AGREEMENT: This seven (7) page Agreement, including any Exhibits, constitutes the entire agreement between the parties; no modification shall be made to this Agreement unless such modification is in writing, agreed to by both parties and attached hereto as an addendum to this Agreement. [REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK] Page 6 of 7 IN WITNESS WHEREOF, the parties hereto have executed this Agreement on the date and year first above written. WITNESSES: ATTEST: Renee Basel, CMC Town Clerk MAULDIN & JENKINS, LLC Its: (Corporate Seal) TOWN OF GULF STREAM By: Gregory L. Dunham, Town Manager (Seal) Page 7 of 7 TOWN OF GULF STREAM PALM BEACH COUNTY, FLORIDA REQUEST FOR PROPOSALS ANNUAL AUDIT SERVICES RFP No. 23-01 DATE: JANUARY 25, 2023 / /1 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 TOWN OFFICIALS SCOTT W. MORGAN, MAYOR THOMAS M. STANLEY, VICE MAYOR JOAN K. ORTHWEIN, COMMISSIONER PAUL A. LYONS, JR., COMMISSIONER THOMAS A. SMITH, COMMISSIONER GREGORY L. DUNHAM, TOWN MANAGER RENEE R. BASEL, TOWN CLERK TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 CONTRACT DATA Contract Title: Annual Audit Services Contract Number: Town RFP No. 23-01 Contract Owner: Town of Gulf Stream Contract Address: 100 Sea Road Gulf Stream, FL 33483 RFP Representative: Renee R. Basel, Town Clerk 100 Sea Road Gulf Stream, FL 33483 Phone: 561-276-5116 Email: rbasel@gulf-stream.org TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 REQUEST FOR PROPOSALS (RFP) Request Proposal Package at: The Office of Renee Basel, Town Clerk, Town Hall, 100 Sea Road, Gulf Stream, Florida 33483, (561) 276-5116. OR Online through DemandStar at www.demandstar.com. The Town of Gulf Stream, Florida, (hereafter, "Town") is seeking annual auditing services from a new accounting firm now that its long-term auditor has been brought in to provide accounting and related services on an as -needed basis to support existing Town staff. The Town will receive sealed Proposals from qualified firms of Certified Public Accountants to provide annual audit services in response to this Request for Proposals (hereafter, "RFP") together with the information and documents required and as referenced herein and any other information relative to the experience, expertise or proficiency of the Proposer, at the office of Renee Basel, Town Clerk, Town Hall, 100 Sea Road, Gulf Stream, Florida 33483, (561) 276-5116 or through DemandStar at www.demandstar.com, for furnishing the services described below: RFP No. 23-01 Annual Audit Services This Request for Proposal (RFP) provides guidelines for submission and outlines the services desired concerning the auditing of the Town's general-purpose financial statements. Responses to this RFP must be clearly marked "RFP No. 23-01, Annual Audit Services" and must be received by the Town Clerk at 100 Sea Road, Gulf Stream, Florida 33483, either by the DemandStar submission process, mail, or hand delivery, no later than 2:00 p.m. local time on February 24, 2023. Proposals must be sealed. It is anticipated that the proposals shall be opened at 2:00 p.m. at Town Hall, located at 100 Sea Road, Gulf Stream, Florida 33483, on the same date. Any proposals delivered or received after 2:00 p.m. local time on said date will not be accepted under any circumstances. Any uncertainty regarding the time a Proposal is delivered or received will be resolved against the Proposer. In accordance with Florida Statutes, Section 119.071, proposals are exempt from public disclosure until such time as the Town provides notice of an intended award or until 30 days after the opening, whichever is earlier. TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 The Town reserves the right to reject any or all Proposals, to waive any informalities or irregularities in any Proposals received, to re -advertise for Proposals, or take any other such actions that may be deemed to be in the best interest of the Town. PUBLISH: Legal Section Palm Beach Post January 25, 2023 Town's Website www.gulfstream.org DemandStar Website at www.demandstar.com TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 PART 1 GENERAL INFORMATION 1-1 PURPOSE AND INVITATION TO PROPOSE The Town of Gulf Stream is requesting proposals from qualified firms of certified public accountants pursuant to Florida Statues, Chapter 473, to audit its financial statements. The audits shall be conducted for the purpose of forming an opinion on the basic financial statements taken as a whole and to determine whether operations were conducted in accordance with legal and regulatory requirements. The term of engagement shall be for the fiscal year ending September 30, 2022, with the option of auditing its financial statements for each of the four (4) subsequent fiscal years. The option to renew is subject to an annual review and recommendation by the Town Manager. Thereafter, subsequent renewals will be upon agreement of the parties for additional five (5) year terms. During the fiscal year ended September 30, 2018, the Town implemented GASB Statement Number 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. For the fiscal year ending September 30, 2022, the Town's financial statements will include the following funds: - General Fund - Special Revenue Funds - Enterprise Fund This Request for Proposal (RFP) provides guidelines for the submission of proposals for auditing services. Proposers should prepare their proposals simply and economically, providing a straight forward and concise description of their ability to meet the requirements of the RFP. This request for proposals is extended to all qualified proposers. 1-2 TOWN OF GULF STREAM The Town of Gulf Stream, Florida is a municipal corporation of the State of Florida, incorporated in 1925. The Town operates as a Commission -Manager form of government and has approximately 20 employees. The population per the 2010 census is 786. More detailed information on the Town can be found in the Annual Financial Report and the Annual Budget Document. Access to these documents TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 can be obtained by contacting Renee Basel, Town Clerk, at (561) 276-5116 or by visiting the Town website at www.gulf-stream.org. 1-3 PROPOSAL SUBMISSION AND OPENING All proposals will be received by the Town of Gulf Stream until no later than 2:00 p.m. as determined by the Town Commission Chamber clock, on February 24, 2023 for a proposal to be considered. The following material is required to be included in the proposal: For hard copy submittals: A. Three (3) copies of the proposal as outlined in this document. B. An original and one (1) copy of a dollar cost bid in a separate sealed envelope marked as follows: TOWN OF GULF STREAM SEALED DOLLAR COST BID PROPOSAL FOR PROFESSIONAL AUDITING SERVICES Proposers should send the completed proposal consisting of two (2) separate envelopes to the following address: Town of Gulf Stream Renee Basel, Town Clerk 100 Sea Road Gulf Stream, FL 33483 For Digital Submittals via DemandStar: A copy of the proposal as outlined in this document and a dollar cost bid. The Town cautions Proposers to assure actual delivery of digital submittals, mailed or hand- delivered proposals by the Town prior to the deadline set for the opening of proposals. Telephone confirmation of timely receipt of the proposals can be made by calling (561) 276-5116 before the proposal opening time. PROPOSALS DELIVERED AFTER THE ESTABLISHED DEADLINE WILL BE RETURNED UNOPENED TO THE PROPOSER. Receipt of a hardcopy proposal by the Town office, receptionist, or personnel other than the Town Clerk does not constitute "deliver" as required by this RFP. TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 The Town shall not accept or consider proposals submitted via facsimile transmission or email. 1-4 PROPOSAL WITHDRAWAL Proposers may withdraw their proposal by notifying the Town in writing at any time prior to the bid opening. Proposers may withdraw their proposal in person or through an authorized representative. Proposers and authorized representatives must disclose their identity and provide receipt for their proposal. 1-5 PROPOSAL DISCLOSURE Upon opening, proposals become "public records" and shall be subject to public disclosure consistent with Chapter 119, Florida Statutes. Proposers must invoke in writing the exemptions to disclosure (provided by law) in the response to the RFP by referencing the specific statutory authority for claimed exemptions, identifying the data or other materials to be protected, and stating the reasons why such exclusion from public disclosure is necessary. 1-6 TIMETABLE The Town and Proposers shall adhere to the following schedule in all actions concerning this RFP: A. January 25, 2023 - Request for Proposals advertised and posted to DemandStar. B. February 24, 2023- Deadline to receive proposals. C. Week of February 27, 2023 - Audit Selection Committee meets to make a recommendation of an accounting firm for professional auditing services to the Town Commission. D. March 10, 2023 - The Town Commission will select the accounting firm for professional auditing services. 1-7 DELAYS The Town may delay or modify scheduled due dates if it is to its advantage to do so. The Town will notify Proposers of all changes in scheduled due dates by written addenda. 1-8 ADDENDA If revisions become necessary, the Town will provide written addenda to all Proposers who have requested the RFP. All addenda issued by the Town will 0 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 include a receipt form which must be signed and included with any proposals that are submitted to the Town. In the event multiple addenda are issued, a separate receipt for each addendum must be included with the proposal at the time it is submitted to the Town. If issued, the Town will mail written addenda and/or post it to DemandStar. All proposers should contact the Town to ascertain whether any addenda have been issued. Failure to do so could result in an unresponsive proposal. 1-9 ORAL PRESENTATION In its discretion, the Town may require oral presentations from all short listed respondents. These presentations provide an opportunity for the Proposer to clarify the proposal for the Town. The Town will schedule any such presentations. 1-10 ACCEPTANCE OR REJECTION OF PROPOSALS The Town reserves the right to reject any and all proposals when (1) such rejection is in the best interest of the Town; or (2) if the proposal contains any irregularities; provided, however, that the Town reserves the right to waive any minor irregularities and to accept the most responsive and responsible proposal. The Town also reserves the right to cancel this RFP at any time and/or to solicit and re -advertise for other proposals. 1-11 DEVELOPMENT COSTS Neither the Town nor its representatives shall be liable for any expenses incurred in connection with the preparation, submission, or presentation of a response to this RFP. 1-12 SWORN STATEMENT ON PUBLIC ENTITY CRIMES The Proposer shall be required, pursuant to Section 287.133, Florida Statutes, to execute the attached "Sworn Statement on Public Entity Crimes" upon the submission of this proposal. By executing this sworn statement, the Proposer is affirmatively stating that neither it nor an affiliate (as defined in the Statute) has been convicted of a public entity crime and that it is not barred from entering into a contract with the Town. The Proposer further acknowledges that any misstatement or lack of compliance with the Statute shall result in the contract being null and void and/or subject to immediate termination by the Town, and in the event of such termination, the Town shall not incur any liability for any work or materials furnished by the Proposer. 10 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 1-13 CODE OF ETHICS If any Proposer violates or is a party to a violation of the code of ethics of the State of Florida with respect to this proposal, such Proposer may be disqualified from performing the work or from furnishing the goods or services for which the proposal is submitted and may be further disqualified from bidding on any future proposals for work, goods or services for the Town. 1-14 CONFLICT OF INTEREST The award of any contract hereunder is subject to the provisions of Chapter 112, Florida Statutes. Proposers must disclose with their Proposals the name of any officer, director, partner, associate, agent, Advisory Board member or client/customer who is also an officer, former officer, or employee of the Town of Gulf Stream or its agencies. 1-15 EQUAL EMPLOYMENT OPPORTUNITY Proposer shall not discriminate against any employee or applicant for employment because of race, religion, color, age, sex or national origin, or physical or mental handicap, or marital status. Proposer shall take affirmative action to ensure that applicants are employed, and that employees are treated during their employment without regard to their race, religion, color, age, sex or national origin, physical or mental handicap, or marital status. 1-16 CONTRACTUAL AGREEMENT Any and all legal action necessary to enforce the award will have venue in Palm Beach County and the contractual obligations will be interpreted according to the laws of the State of Florida. Any contract or agreement required by the vendor must be enclosed at the time of RFP submittal. it TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 PART 2 STATEMENT OF WORK 2-1 INTRODUCTION Section 11.45, Florida Statutes, requires each local government entity to have completed, within nine (9) months of each fiscal year-end, an annual financial audit of its accounts and records. The Town is soliciting proposals from qualified firms of certified public accounts to audit its general-purpose financial statements for the fiscal year ending September 30, 2022, with the option of auditing its financial statements for each of the four (4) subsequent fiscal years. These audits are to be performed in accordance with all applicable regulations and requirements of governmental entities and further requirements of the GFOA Certificate of Achievement including but not limited to: 1. Generally Accepted Auditing Standards as issued by the American Institute of Certified Public Accountants (AICPA) 2. Government Auditing Standards issued by the Comptroller General of the United States 3. OMB Circular No. A-133, Audits of States, Local Governments, and Non -Profit Organizations 4. Federal Single Audit Act, as amended 5. Florida Single Audit Act 6. Rules of the Auditor General, State of Florida 7. Rules of the Florida Department of Financial Services 8. Section 218.39, Florida Statutes and any other applicable Florida Statutes 9. Provisions of any other rule, regulation, statute, ordinance or order which may pertain to the engagement. 2-2 SCOPE OF WORK A. General The auditor's examination will be a financial and compliance audit in order to express an opinion on the fairness with which the statements present the financial positions, results of operations, and changes in financial position in conformity with generally accepted accounting principles. The scope of work will include: Compile, prepare and complete all required Basic Financial Statements. The report is to be consistent with GAAP, including all applicable GASB pronouncements. IRA TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 2. The audit report must include an examination of all funds and account groups of the Town. The auditor is not required to audit the statistical section of the report. 3. An opinion is to be expressed on the combined and individual funds as well as on fund types. 4. The preparation of a Management Letter with appropriate suggestions for improvement of accounting procedures and internal controls for the Town's consideration. 5. Preparation of all Notes to Financial Statements. B. Reports to be Issued Following the completion of the audit of the fiscal year's financial statements, the auditor shall issue all required reports including but not limited to the following: A report of the fair presentation of the financial statements in conformity with generally accepted accounting principles. A report on the internal control structure based on the auditor's understanding of the control structure and assessment of control risk. A report on compliance with applicable laws and regulations. A management letter detailing deficiencies discovered during the course of the audit. Schedules of federal and state financial assistance and related reports on the administering of federal and state financial assistance programs, if applicable. In the required report on internal controls, the auditor shall communicate any reportable conditions found during the audit. A reportable condition shall be defined as a significant deficiency in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. Reportable conditions that are also material weaknesses shall be identified as such in the report. Non -reportable conditions discovered by the auditors shall be reported in a separate letter to management, which shall be referred to in the report on internal controls. The report on compliance shall include all material instances of noncompliance. All non -material instances of noncompliance shall be reported in a separate management letter, which shall be referred to in the report on compliance. Irregularities and Illegal Acts Auditors shall be required to make an immediate, written report of all irregularities and illegal acts or indications of illegal acts of which they become aware to the following parties: 13 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 Mayor/Town Commission Town Manager Reporting to Management Auditors shall assure themselves that the Town is informed of each of the following: 1. The auditor's responsibility under generally accepted auditing standards. 2. Significant accounting policies. 3. Management judgments and accounting estimates. 4. Significant audit adjustments. 5. Other information in documents containing audited financial statements. 6. Disagreements with management. 7. Management consultation with other accountants. 8. Major issues discussed with management prior to retention. 9. Difficulties encountered in performing the audit. C. Special Considerations Included as a part of the annual audit shall be the preparation of the Annual Financial Report of Local Governments. D. Additional Services If during the contractual period covered by the agreement, additional services, such as grants or operational audits, preparation of bond issues, or management advisory services are needed, the accounting firm may, at the option of the Commission, be engaged to perform these services. Total compensation shall be negotiated separately for each service and shall be based on the hourly billing rates included in the sealed cost proposal. E. Working Papers For a period of five (5) years after completion of any work provided herein, unless the firm is notified in writing by the Town of the need to extend the retention period, the auditor's working papers shall be retained. The Town Commission and their representatives shall be entitled, at any time during such five (5) year period, to inspect and reproduce such documents as deemed necessary. 2-3 AUDIT REPORT DEADLINE AND DISTRIBUTION While the Audit for FY 2021-22 will need to be prioritized so its completion can be done timely under the law, the following timeline relates to all subsequent audits 14 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 performed in contract years 2 and on. The Accounting Firm will use the following as a guidance only for year one: A. The auditor shall submit drafts of the audited general-purpose financial statements and all required reports no later than April 15, following the close of the fiscal year. Written responses to management comments will then be prepared by the Finance Department. The responses will be provided to the auditor to be used for the final report. A separate audit exit conference for discussion of audit findings will be held with the administration prior to submission of the final report. B. A final and complete report of the audit shall be submitted no later than April 30, following the close of the fiscal year. C. The partner in charge of the audit and the audit manager shall be free to attend up to two public meetings to discuss the audit report. D. The auditor shall compile, prepare and deliver fourteen (14) copies and a digital copy of the Comprehensive Annual Financial Report. 2-4 PROPOSAL REQUIREMENTS The proposal must name all persons or entities interested in the proposal as principals. In each proposal by an individual or firm, there shall be stated the name and address of every person having an interest in the proposal; and in the case of a corporation, the names and addresses of its officers. Proposals shall be signed by the person or member of the firm making the proposal, and in the case of a corporation, by an authorized officer or agent subscribing the name of the Corporation and his or her own name. The proposal must declare that it is made without collusion with any other person or entity submitting a proposal pursuant to this RFP. The proposer shall provide the following information regarding their desire and ability to conduct the audit in substantially the following format: A. Title Page Proposer's name, address and telephone number (of the accounting firm's principal office nearest to Gulf Stream, Florida) and date of proposal. B. Table of Contents C. Letter of Transmittal A statement of understanding of the services requested and a commitment to perform these services shall be made. The letter should include the principal firm's contact representative and the name of the engagement partner, if different from the contact representative. 15 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 D. Profile of the Proposer 1. The firm should provide an affirmative statement that is independent of the Town of Gulf Stream as defined by generally accepted auditing standards. 2. Submit evidence that the firm is a legal and licensed entity in the State of Florida and has performed continuous certified public accounting services for a minimum of five (5) years. 3. Certify that the firm is a member in good standing of the American Institute of Certified Public Accountants and the firm is independent. 4. Submit a copy of the report on its most recent external quality review, with a statement whether that quality control review included a review of specific government engagements. The firm shall also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three years. 5. Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement. Indicate whether each person is licensed to practice as a certified public accountant in Florida. Provide information on the government auditing experience of each person, including specific engagements and information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit. Provide relevant information regarding the number, qualifications, experience and training, including continuing professional education, of the specific staff to be assigned to this engagement. 6. Provide a list of current or recent governmental audits by the firm, especially in the municipal government field, which are similar in size and nature. Provide names, addresses, and telephone numbers of clients that could be contacted. 7. Describe the firm's specific policies, plans, procedures or techniques used to develop information for management letters including your firm's philosophy on the issuance and purpose of management letters. 8. Describe the nature and extent of electronic data processing (EDP) audit techniques typically employed by the firm in the examination of client's financial statements which have substantial data processing applications. 9. Describe the nature and extent of the use of personal computers during the conduct of an audit. 10. Describe your local office's experience in preparing governmental financial statements in conformance with the Governmental Accounting Standards Board Statements and Interpretations. 16 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 E. Audit Approach The proposal should set forth a written work plan, including an explanation of the audit methodology to be followed, to perform the services required in Part 2 of this RFP. In developing the work plan, reference should be made to such sources of information as the Town's budget and related materials, organizational charts, manuals and programs, and financial and other management information systems. F. Availability of Proposer The proposer shall indicate their ability and willingness to commit and maintain staffing, both number and level, to successfully conclude the audit examination within the time constraints outlined in Section 2-3 of the Request for Proposals. The Proposal must commit in writing the availability of the partners and managers of staff to meet with the administration and Town Commission on any material matters that could affect the financial position or results of operations. G. Compensation - Sealed Cost Proposal This section of the proposal should clearly state the proposed cost for the engagement, in the format delineated in the form titled Dollar Cost Bid Proposal, as well as a proposed schedule for progress payments, if desired. A firm fixed price contract will be awarded by the Town. The total price for the engagement shall include all contractor expenses, including travel, incidentals and "other costs." H. Total All -Inclusive Price The sealed cost proposal should contain all pricing information relative to performing the audit engagement as described in this RFP. The total all-inclusive price should contain all direct and indirect costs including all out-of-pocket expenses. The Town will not be responsible for expenses incurred in preparing and submitting the technical proposal or the sealed cost proposal. Such costs should not be included in the proposal. The first page of the sealed cost proposal should include the following information: - Name of firm, - Certification that the person signing the proposal is entitled to represent the firm and is empowered to submit the proposal, and - Total all-inclusive price for the engagement. 17 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 1. Rates by Partner, Specialist, Supervisory and Staff Level Times Hours Anticipated for Each The second page of the related cost proposal should include a schedule of professional fees and expenses, presented in the format provided in the Dollar Cost Bid Proposal, that supports the total all-inclusive price. 2. Out -of -Pocket Expenses Included in the Total All -Inclusive Price and Reimbursement Rates All estimated out-of-pocket expenses included in the total all-inclusive price should be presented on the second page of the sealed cost proposal in the format in the Dollar Cost Bid Proposal. 3. Rates for Additional Professional Services If it should become necessary for the Town to request the auditor to render any additional services requested in the RFP or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work shall be performed only if set forth in an amendment to the contract between the Town and the firm. Any such additional work agreed to between the Town and the firm shall be performed at the same annual rates set forth in the schedule of fees and expenses included in the sealed cost proposal. 4. Pricing for Contract Years Use the lower section of the Dollar Cost Bid Proposal to provide the total all- inclusive price for contract years 1, 2, 3, 4 and 5, with renewals beyond the five (5) years to be negotiated. If the proposed hourly rates used to calculate the total all-inclusive price for any contract year are different from contract year 1 rates, provide those rates for each staff level and each contract year for which there is a change. Also include a statement as to whether those rates will be applicable for any additional professional services which may be requested during those contract years. 5. Additional Data Additional information that the accounting firm deems appropriate to assist in evaluating the proposal should be submitted. 2-5 LITIGATION STATUS The firm is requested to furnish information on the nature and magnitude of any litigation whereby, a court has ruled against the firm in any matter related to the professional activities of the firm. Similar information should be described for any 18 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 litigation, current or pending. The firm is to include the information on litigation as part of the formal proposal. 2-6 EVALUATION OF PROPOSALS The proposals will be evaluated by the Auditor Selection Committee and a recommendation will be presented to the Town Commission to select the proposal which meets the best interests of the Town. The Town shall be the sole judge of its own best interest, the proposal, and any resulting negotiated agreement. The Town's decision will be final. Evaluation of proposals will include the following categories, as reflected in the Auditing Services Ranking/Selection Evaluation Form: A. Qualifications/Experience. The firm's past experience and performance on comparable municipal engagements with emphasis on familiarity with the GFOA Certificate of Achievement Program. B. Technical. Technical ability of the firm to perform required services and their understanding of the audit engagement requirements involving knowledge of Florida Law, Rules and Regulations. Responsiveness of the proposal shows an understanding of the work to be performed. The proposal indicates a though understanding of the Town's needs while clearly and thoroughly describing the approach and method of the project. C. Availability of Key Personnel. The proposal indicates an appropriate level of personnel are available to adequately provide the necessary services. D. Timely Project Commencement/ Completion. The proposal indicates the commitment to meet an acceptable timeframe. E. Office Location. Firm has a local office with sufficient personnel to provide adequate responsiveness. F. Financial. Firm has financial resources and capabilities, evidence of insurance, and will perform the work in a cost-effective manner. G. References. Upon contacting listed references it was determined that services provided by the firm were satisfactory or above. H. Rates/ Cost. Rates of partners, managers, supervisory staff, staff, and other administrators. 19 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 Dollar Cost Bid Proposal SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR AUDIT OF THE TOWN OF GULF STREAM'S FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR PROFESSIONAL AUDIT SERVICES Hours Hourly Rates Total Partners Manager Supervisory Staff Staff Other (Specify) Subtotal Out-of-pocket expenses Meals and lodging Transportation Other (Specify) TOTAL PRICE FOR AUDIT SERVICES Year one 9/30/22 $ Year two 9/30/23 $ Year three 9/30/24 $ Year four 9/30/25 $ Year five 9/30/26 $ 20 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 BID CERTIFICATION ( ) Individual ( ) Partnership ( ) Corporation ( ) Other (Specify) Name of Company (or Individual): Address: Telephone Number: Email Address: Tax Identification #: Bidder's Representative: Title: Fax Number: Addenda Received: Proposed Total Fee to Provide Requested Services for five (5) years: The undersigned certified under oath the truth and correctness of all statements and of all answers to questions made hereinafter: IN WITNESS WHEREOF, the Proposer hereto has executed this Bid Certification Form this day of , 20 (CORPORATE SEAL) ATTEST: BIDDER: Printed Name Signature Title Date Printed Name Signature Authorized Officer Title 21 Date TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 State of County of On this the day of , 20 , before me, the undersigned Notary Public of the State of Florida, personally appeared (Name(s) of Individual(s) who appeared before Notary) and whose name(s) is/are subscribed to within instrument, and he/she/they acknowledge that he/she/they executed it. WITNESS my hand and official seal Personally known to me: Produced Identification: Type of Identification Produced: 22 NOTARY PUBLIC STATE OF FLORIDA TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 DRUG -FREE WORKPLACE FORM The undersigned firm in accordance with Section 287.087, Florida Statutes, hereby certifies that (Name of Business) DOES/DOES NOT: (Circle appropriate response) Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace, specifying the actions that will be taken against employees for violations of such prohibition. 2. Inform employees about the danger of drug abuse in the workplace, the business's policy of maintaining a drug -free workplace, and any available drug counseling. By: Date: Signature Authorized Officer 23 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 SWORN STATEMENT PURSUANT TO SECTION 287.133(3) (a), FLORIDA STATUTES ON PUBLIC ENTITY CRIMES THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. This sworn statement is submitted to by for (Print name of the public entity) (Print individual's name and title) (Print name of entity submitting sworn statement) Whose business address is and (if applicable) its Federal Employer Identification Number (FEIN) is (If the entity has no FEIN, include the Social Security Number of the individual signing this sworn statement ) 2. 1 understand that a "public entity crime" as defined in Paragraph 287.133(1)(g), Florida Statutes, means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States, including, but not limited to, any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. 3. 1 understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida Statutes, means a finding of guild or a conviction of a public entity crime, with or without an adjudication of guild, in any federal or state trial court of record relating to charges brought by indictment or information after July 1, 1989, as a result of a jury verdict, no jury trial, or entry of a plea of guilty or nol contender. 24 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 4. 1 understand that an "affiliate" as defined in Paragraph 287.133(1)(a), Florida Statues, means: 1. A predecessor or successor of a person convicted of a public entity crime: or 2. Any entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime. The term "affiliate" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in the management of an affiliate. The ownership by one person of shares constituting a controlling interest in another person, or a pooling of equipment or income among persons when not for fair market value under an arm's length agreement, shall be a prima facie case that one person controls another person. A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in the State of Florida during the preceding 36 months shall be considered an affiliate. 5. 1 understand that a "person" as defined in Paragraph 287.133(1)(e), Florida Statutes, means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services let by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in the management of an entity. 6. Based on information and belief, the statement which I have marked below is true in relation to the entity submitting this sworn statement. (indicate which statement applies) Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one or more of its officer's directors, executives, partners, shareholders, employees, members or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one of more of its officer's directors, executives, partners, shareholders, employees, 25 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 members or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. However, there has been a subsequent proceeding before a Hearing Officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list. (Attach a copy of the final order) I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FOR THE PUBLIC ENTITY IDENTIFIED IN PARAGRAPH 1 (ONE) ABOVE IS FOR THAT PUBLIC ENTITY ONLY AND THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION 287.017, FLORIDA STATUTES FOR CATEGORY TWO OF ANY CHANGE IN THE INFORMATION CONTAINED IN THIS FORM. (Signature) STATE OF ) COUNTY OF) (Date) PERSONALLY APPEARED BEFORE ME, the undersigned authority, who, after first being sworn by me, affixed his/her (Name of individual signing) signature in the space provided above on this day of 20 (NOTARY PUBLIC) My Commission expires: 26 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 AUDITING SERVICES RANKING/SELECTION EVALUATION FORM Firm Name: 1. Qualifications and Experience (0-20) Proposers are evaluated on their experience in providing similar services specific to municipal audits 2. Technical (0-20) Does the proposal indicate a thorough understanding of the Town's Needs? Does the proposal specifically and thoroughly describe the approach and method to the project? Is the proposal complete? 3. Availability of Key Personnel (0-10) Proposal indicates an appropriate level of personnel to adequately provide the necessary services. 4. Timely Project Commencement/Completion (0-10) Proposal indicates the commitment to meet an acceptable timeframe. 5. Office Location (0-10) It is important for the firm to have a local office with sufficient personnel to provide adequate responsiveness. 6. Financial (0-10) Financial resources and capabilities. Evidence of insurance, Cost effectiveness. 7. References (0-10) Upon contacting listed references, it was determined that services provided by the firm were satisfactory or above. 8. Rates/Cost (0-10) What are the rates of the various individuals who will be responsible for working on this project. Evaluator: Total Score: out of 100 27 AULDIN & ENKINS CPAs & ADVISORS March 3, 2023 Honorable Mayor and Members of the Town Commission Town of Gulf Stream, Florida 100 Sea Road Gulf Stream, Florida 33483 Attn: Renee Basel, Town Clerk We are pleased to confirm our understanding of the services we are to provide the Town of Gulf Stream, Florida (the "Town") for the year ended September 30, 2022. Audit Scope and Objectives We will audit the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information, and the disclosures, which collectively comprise the basic financial statements, of the Town of Gulf Stream, Florida as of and for the year then ended. Accounting standards generally accepted in the United States of America (GAAP) provide for certain required supplementary information (RSI), such as management's discussion and analysis (MD&A), to supplement the Town's basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the Town's RSI in accordance with auditing standards generally accepted in the United States of America (GARS). These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by GAAP and will be subjected to certain limited procedures, but will not be audited: 1. Management's Discussion and Analysis (MD&A). 2. Schedule of Revenues, Expenditures, and Change in Fund Balance — Budget and Actual — General Fund 3. Notes to the Budgetary Required Supplemental Information 4. Schedule of Changes in the Total OPEB Liability The objectives of our audit are to obtain reasonable assurance as to whether the financial statements as a whole are free from material misstatement, whether due to fraud or error; issue an auditor's report that includes our opinions about whether your financial statements are fairly presented, in all material respects, in conformity with GAAP; and report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Reasonable assurance is a high level of assurance but is not 1401 MANATEE AVENUE WEST, SUITE 1200 • BRADENTON, FLORIDA 34205 •941-747-4483 • 855-891-0070 • FAX 941-747-6035 • www.mj'cpa.com Members of The American Institute of Certified Public Accountants 2022 Audit Engagement Letter Page 2 absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government Auditing Standards will always detect a material misstatement when it exists. Misstatements, including omissions, can arise from fraud or error and are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment of a reasonable user made based on the financial statements. The objectives also include reporting on internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. Auditor's Responsibilities for the Audit of the Financial Statements We will conduct our audit in accordance with GAAS and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the Town of Gulf Stream, Florida and other procedures we consider necessary to enable us to express such opinions. As part of an audit in accordance with GAAS and Government Auditing Standards, we will exercise professional judgment and maintain professional skepticism throughout the audit. We will evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management. We will also evaluate the overall presentation of the financial statements, including the disclosures, and determine whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from: (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of waste and abuse is subjective, Government Auditing Standards do not expect auditors to perform specific procedures to detect waste or abuse in financial audits nor do they expect auditors to provide reasonable assurance of detecting waste or abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is an unavoidable risk that some material misstatements may not be detected by us, even though the audit is properly planned and performed in accordance with GAAS and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. We will also conclude, based on the audit evidence obtained, whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the government's ability to continue as a going concern for a reasonable period of time. +. 2022 Audit Engagement - rage 3 Our ;procedures. -ill include tests of documentary evidence supporting the transactions recorded in the accounts,:tests of the physical existence of inventories, and direct confirmation of receivables and certain -other, assets and liabilities by correspondence with selected customers, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. We ;have identified the following significant risk(s) of material misstatement as part of our audit planning: 1. Management's override of internal controls. We may, from time to time and depending on the circumstances, use third -party service providers in serving your account. We may share confidential information about you with these service providers but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable. precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior . to the sharing.of your confidential information with the third -party service provider. Furthermore, we, will remain responsible for the work provided by any such third -party service providers. Our audit of financial statements does not relieve you of your responsibilities. Audit Procedures —Internal Control We will obtain an, understanding of the government and its environment, including internal control relevant to the audit, sufficient to identify and assess the risks of material misstatement of the financial statements, whether due to error or fraud, and to design and perform audit procedures responsive to those risks and obtain evidence that is sufficient and appropriate to provide a basis for our opinio.nsr Tests of controls may be performed to test the effectiveness of certain controls that we, consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our .tests; if performed,: Will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal control. An audit is not: designed .to ,provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we Will communicate to management and those charged with governance internal control related matters.: that . are; required to be communicated under AICPA professional standards , and Government Auditing Standards. 2022 Audit Engagement Letter Page 4 Audit Procedures --Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of Town of Gulf Stream, Florida's compliance with provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Other Services We will also assist in preparing the financial statements and related notes of the Town in conformity with accounting principles generally accepted in the United States of America based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform these services in accordance with applicable professional standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgement, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, Nvith suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Responsibilities of Management for the Financial Statements Our audit will be conducted on the basis that you acknowledge and understand your responsibility for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, and for evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the. financial statements and all accompanying information in conformity with accounting principles generally accepted in the United States of America, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is responsible for making drafts of financial statements, all financial records, and related information available to us and .for the accuracy and completeness of that information (including information from outside of the general and subsidiary ledgers). You are also responsible for providing us with: (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, identification of all related parties and all related -party relationships and transactions, and other matters; (2) additional information that we may request for the purpose of 2022 Audit Engagement Letter Page 5 the audit; and (3) unrestricted access to persons within the government from whom we determine . it necessary to obtain audit evidence. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by GAAS and Government Auditing Standards. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements of each opinion unit taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving: (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, or grant agreements that we report. With regard to an exempt offering document with which Mauldin & Jenkins is not involved, you agree to clearly indicate in the exempt offering document that Mauldin & Jenkins is not involved with the contents of such offering document. In the event that Mauldin & Jenkins is requested to be involved with an exempt offering document, you agree that the aforementioned auditor's report or reference to Mauldin & Jenkins will not be included without our prior permission or consent. Furthermore, any agreement to perform work in connection with an exempt offering document, including an agreement to provide permission or consent, will be a separate engagement. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Scope and Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management's views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. 2022 Audit Engagement Letter Page 6 You acknowledge the Town of Gulf Stream will not utilize Mauldin & Jenkins, LLC to store documents, data, or records on behalf of the Town in accordance with the "Hosting Services" (see ET section 1.295.143) interpretation of the AICPA Code of Professional Conduct. The Town is solely responsible for maintaining its own data and records. In that regard, SuraLink is used solely as a method of transferring data to Mauldin & Jenkins, LLC and is not intended for the storage of the Town's information. All information you will provide through SuraLink is a copy and you will maintain original documents and data as part of your records. Engagement Administration, Fees, and Other We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing. We will provide copies of our reports to the Town of Gulf Stream, Florida; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Mauldin & Jenkins and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the Florida Auditor General's Office or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Mauldin & Jenkins personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by a regulatory body. If we are aware that a federal awarding agency, pass -through entity, or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. We expect to begin our audit as soon as practice and to issue our reports no later than June 30, 2023. Daniel R. Anderson, CPA, is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be $19,500 for the year ended September 30, 2022. Our hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered as work progresses and are payable upon presentation. The above fees are based on anticipated cooperation from your personnel (including complete and timely receipt by us of the information on the respective client participation listings) and the assumption that unexpected circumstances (including scope changes) will not be encountered during the audit. If significant additional time is necessary, we 2022 Audit Engagement Letter Page 7 will discuss it with management and arrive at a new fee estimate before we incur the additional costs. As a result of our prior or future services to you, we might be requested or required to provide information or documents to you or a third party in a legal, administrative, arbitration, or similar proceeding in which we are not a party. If this occurs, our efforts in complying with such requests will be deemed billable to you as a separate engagement. We shall be entitled to compensation for our time and reasonable reimbursement for our expenses (including legal fees) in complying with the request. For all requests we will observe the confidentiality requirements of our profession and will notify you promptly of the request. Reporting We will issue written reports upon completion of our audit of the Town of Gulf Stream, Florida's financial statements. Our report will be addressed to the Members of the Town Commission for the Town of Gulf Stream, Florida. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which our report may differ from its expected form and content based on the results of our audit. Depending on the nature of these circumstances, it may be necessary for us to modify our opinions or add emphasis -of -matter or other -matter paragraphs to our auditor's report, or if necessary, withdraw from this engagement. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or to issue reports, or may withdraw from this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will state (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. The report will also state that the report is not suitable for any other purpose. If during our audit we become aware that the Town of Gulf Stream, Florida is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. 2022 Audit Engagement Letter Page 8 We appreciate the opportunity to be of service to the Town of Gulf Stream, Florida 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 below and return it to us. MAULDIN & JENKINS, LLC Daniel R. Anderson, CPA RESPONSE: This letter correctly sets forth the understanding of the Town of Gulf Stream, Florida. Management signature: Title: Governance signature: Title: AULDIN & ENHINS CPAs & ADVISORS March 3, 2023 Honorable Mayor and Members of the Town Commission Town of Gulf Stream, Florida 100 Sea Road Gulf Stream, Florida 33483 Attn: Renee Basel, Town Clerk We are pleased to confirm our understanding of the services we are to provide the Town of Gulf Stream, Florida (the "Town") for the year ended September 30, 2022. We will examine the Town's compliance with Section 218.415, Florida Statutes, regarding the investment of public funds as of and for the year ending September 30, 2022. The objectives of our examination are to: (1) obtain reasonable assurance about whether the Town complied with the specified requirements above; and (2) to express an opinion as to whether the Town complied with the specified requirements is fairly stated, in all material respects. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Accordingly, it will include examining, on a test basis, your records and other procedures to obtain evidence necessary to enable us to express our opinion. We will issue a written report upon completion of our examination. Our report will be addressed to the Honorable Mayor and Members of the Town Commission of Gulf Stream, Florida. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion. If our opinion is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or may withdraw from this engagement. Because of the inherent limitations of an examination engagement, together with the inherent limitations of internal control, an unavoidable risk exists that some material misstatements may not be detected, even though the examination is properly planned and performed in accordance with the attestation standards. You understand that the report is intended solely for the information and use of the Town and the Auditor General of the State of Florida, and is not intended to be and should not be used by anyone other than those specified parties. 1401 MANATEE AVENUE WEST, SUITE 1200 • BRADENTON, FLORIDA 34205 •941-747-4483.855-891-0070 • FAX 941-747-6035 • www.mjcpa.com Members of The American Institute of Certified Public Accountants 2022 Examination Engagement Letter Page 2 We will plan and perform the examination to obtain reasonable assurance about whether the Town complied with Section 218.415, Florida Statutes, regarding the investment of public funds is free from material misstatement. Our engagement will not include a detailed inspection of every transaction and cannot be relied on to disclose all material errors, or known and suspected fraud or noncompliance with laws or regulations, or internal control deficiencies that may exist. However, we will inform you of any known and suspected fraud and noncompliance with laws or regulations, internal control deficiencies identified during the engagement, and uncorrected misstatements that come to our attention unless clearly trivial. We understand that you will provide us with the information required for our examination and that you are responsible for the accuracy and completeness of that information. We may advise you about appropriate criteria, but the responsibility for the subject matter remains with you. You are responsible for compliance with Section 218.415, Florida Statutes, regarding the investment of public funds; and for selecting the criteria and determining that such criteria are appropriate for your purposes. You are responsible for, and agree to provide us with, a written assertion about whether the Town is in compliance with the above noted criteria. Failure to provide such an assertion will result in our withdrawal from the engagement. You are also responsible for providing us with: (1) access to all information of which you are aware that is relevant to the measurement, evaluation, or disclosure of the subject matter; (2) additional information that we may request for the purpose of the examination; and (3) unrestricted access to persons within the entity from whom we determine it necessary to obtain evidence. At the conclusion of the engagement, you agree to provide us with certain written representations in the form of a representation letter. We may from time to time, and depending on the circumstances, use third -party service providers in serving your account. We may share confidential information about you with these service providers, but we remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information, and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to the sharing of your confidential information with the third -party service provider. Furthermore, we will remain responsible for the work provided by any such third -parry service providers. Daniel R. Anderson, CPA is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. We expect to begin our examination in January 2023. Our fees for these services are included in the Town's annual audit engagement letter. If significant additional time is 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 each month as work progresses and are payable on presentation. If we elect to terminate our services for nonpayment, our engagement will be 2022 Examination Engagement Letter Page 3 deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket expenditures through the date of termination. 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 the enclosed copy and return it to us. Sincerely, MAULDIN & JENKINS, LLC Daniel R. Anderson, CPA RESPONSE: This letter correctly sets forth the understanding of the Town of Gulf Stream, Florida. Management signature: Title: Governance signature: Title: Town of Gulf Stream, Florida RFP No. 23-01 Proposal to Provide Annual Auditing Services to the Town of Gulf Stream, Florida Fiscal Year Ending September 30, 2022 Mauldin & Jenkins, LLC Certified Public Accountants Contact Persons: Daniel Anderson, CPA, Partner, and Wade Sansbury, CPA, Partner Phone: 941-747-4483 Fax: 941-747-6035 Email: dandersonAmicpa.com wsansbu ry(-)m j cpa.com _February 24, 2023 1 2:00 PM ELECTRONIC COPY Ij Table of Contents Letterof Transmittal...................................................................................................................................1 ExecutiveSummary.....................................................................................................................................3 independence.............................................................................................................................................6 Licenseto Practice in Florida.......................................................................................................................6 FirmQualifications and Experience.............................................................................................................7 - Firm Organization and Size.................................................................................................................... 7 - Location of the Office from which the Work is to be Performed............................................................ 8 - Membership........................................................................................................................................... 9 - Governments Served in the Past Five Years......................................................................................... 10 - Certificates of Achievement and Excellence in Financial Reporting..................................................... 12 - Single Audit Experience........................................................................................................................ 13 - Governmental Attestation Services...................................................................................................... 14 - Governmental ITSolutions...................................................................................................................14 - Governmental Advisory Services.......................................................................................................... 15 - Quality Control Review (Peer Review).................................................................................................. 16 - No Litigation, Federal/State Desk Reviews or Disciplinary Action ....................................................... 18 Partner, Supervisory and Staff Qualifications and Experience....................................................................19 - Individual Resumes of Key Personnel................................................................................................... 19 - Other Key Individuals Available to Serve the Town.............................................................................. 27 - Other Staff Resources (Technology Services and Fraud Examinations) ............................................... 28 - Continuing Education of Partners and Staff......................................................................................... 31 - Partner and Staff Continuity................................................................................................................ 32 - Free Continuing Education for Governmental Clients.......................................................................... 32 Similar Engagements with Other Government Entities..............................................................................33 Processto Produce a Meaningful Management Letter..............................................................................35 Experience with EDP Systems and the Extent of the Use of Audit Software Inthe Engagement.................................................................................................................................36 Assistance with GASB Pronouncements.....................................................................................................38 SpecificAudit Approach............................................................................................................................39 - Audit Methodology.............................................................................................................................. 39 - Proposed Segmentation of the Engagement....................................................................................... 39 - Level of Staff and Number of Hours to be Assigned............................................................................. 43 - Sampling Techniques and the Extent to Which Statistical Sampling Willbe Used in the Engagement...................................................................................................... 43 - Type and Extent of Analytical Procedures to be Used in the Engagement .......................................... 44 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Table of Contents (Continued) Specific Audit Approach (Continued) - Approach to be taken to Gain and Document an Understanding of the Town's InternalControl Structure................................................................................................................. 44 - Approach to be taken in Determining Laws and Regulations to be Subject toAudit Test Work............................................................................................................................ 45 - Approach to be taken in Drawing Audit Samples for Purposes of Tests of Compliance ...................... 46 Availabilityof Proposer.............................................................................................................................48 Identification of Anticipated Potential Audit Problems..............................................................................49 - Single Audits......................................................................................................................................... 49 - Other Potential Problems..................................................................................................................... 49 RequiredForms......................................................................................................................................50 - Bid Certification.................................................................................................................................... 50 - Drug -Free Workplace Form.................................................................................................................. 52 - Public Entity Crimes Form..................................................................................................................... 53 - Auditing Services Ranking/Selection Evaluation Form......................................................................... 56 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Letter of Transmittal February 24, 2023 Town of Gulf Stream, Florida Attention: Renee Basel, Town Clerk 100 Sea Road Gulf Stream, Florida 33483 Ladies and Gentlemen: We appreciate the opportunity to propose on providing audit services to the Town of Gulf Stream, Florida (the "Town"), and we are pleased to submit a qualifications package including cost estimates to provide annual financial and compliance auditing services for the Town. The contract for such audit services will be for the fiscal year ending September 30, 2022, with an option to extend the contract for four additional fiscal years, subject to annual review and recommendation by the Town Manager. We have read the Request for Proposal (RFP) and fully understand its intent and contents. We understand the timeframe for performance of the annual financial audits as stipulated by the Town and agree to provide the services described in the proposal. We will conduct preliminary and final fieldwork and will work with the Town as closely as possible to issue all of the deliverables ahead of the Town deadline. Our Firm is, and all significant personnel listed within this proposal are, licensed to practice in the State of Florida and are qualified to provide all services requested by the Town. We are a southeastern regional firm with Florida offices in Bradenton and Sarasota. Our Bradenton office location has approximately 45 employees available to serve the Town. Mauldin & Jenkins is committed to client service. We are committed to building relationships with our clients, obtaining a thorough understanding of our client's organization and needs, working with clients as trusted advisors, and delivering a high quality final product on time. There are many factors necessary to achieve quality client service. The following are some features we would like to highlight which differentiate us from other firms: Governmental Experience: Our Firm has made the governmental sector a primary industry focus. We have served the audit and compliance needs of numerous governmental entities over the years and remain committed to serving this sector. We provide the following statistics related to our governmental practice: o Over 650 governmental entities served in the Southeast on an annual basis, which includes over 150 municipalities. 0 140+ full-time equivalent professionals with current governmental accounting experience. o We serve over 150 entities who receive the GFOA Certificate of Achievement for Excellence in Financial Reporting on an annual basis. o We serve as the plan auditor for approximately 30 single employer defined benefit pension plans in Florida, and currently audit in excess of $2.5 billion in Florida pension assets. o We serve over 290 entities requiring federal/state Single Audits annually. Experience with Notable Municipalities in the Southeast: We are the current auditor of some of the most notable and recognized municipalities in the Southeast. These clients include Tequesta, Naples, and Fernandina Beach, Florida; Atlanta and Savannah, Georgia; and Charleston, South Carolina. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 ■ Experienced Personnel: The personnel included in this proposal for your engagement have numerous years of professional experience in the governmental sector and are dedicated to serving this industry. We make every effort to retain experienced and qualified staff which will assist in providing staff continuity. The quality of the proposed engagement team is the clearest evidence of our commitment to serve you. • Responsiveness and Large Firm Resources with Small Firm Sensitivity: We pride ourselves in responding to the needs of our clients; not only the ability to meet deadlines, but also to respond to other requests. Our ability to be responsive is enhanced by the open communications and good working relationship we have with our clients. Our resources provide for the flexibility to meet your needs and to perform our services in an efficient and effective manner. ■ Information Technology Services: We are proud to be one of the few firms in the Southeast to utilize Artificial Intelligence tools as part of our audit process. We also use a web -based file transfer software called Suralink. These tools provide for a more effective and efficient audit. We also have resources to address the evolving cybersecurity threats to your government by having Certified Information Systems Auditors ("CISA") on staff and who are certified by the American Institute of CPAs ("AICPA") to provide cybersecurity advisory services and the newly created cybersecurity assessment. ■ Education: Presently, Mauldin & Jenkins clients have the opportunity to register and receive a minimum of sixteen hours of complimentary continuing education on an annual basis. We take our experience in serving governments, and choose timely and relevant topics to provide ongoing education to our clients. We believe education and training to be a key element of serving our governmental clientele. These classes are taught by Mauldin & Jenkins professionals, who also spend time each year teaching at various National and State Governmental Conferences. ■ Nationally Recognized: Mauldin & Jenkins is consistently ranked in the Top 100 by various publications as one of the largest certified public accounting firms in the country. We are a regional firm, but the Firm's influence is shared nationally. Our partners have volunteered to serve as: the American Institute of CPA's (AICPA's) sole representative to Government Accounting Standards Advisory Council (GASAC); the 2015 Chairman of the Board of the AICPA; and a board member of the International Federation of Accountants (IFAC) in 2016. In January 2020, our own Joel Black accepted the opportunity to serve as the Chairman of the Governmental Accounting Standards Board (GASB). Mauldin & Jenkins is a leader nationally. We realize the difficulty in selecting an audit firm. By selecting Mauldin & Jenkins, you will be provided excellent client service and operational best practices stemming from our service to hundreds of governmental entities. We understand the work requested and are committed to meeting your needs. Thank you very much for considering our Firm and allowing us to present our proposal. This proposal represents a firm offer for 180 days from the date of the proposal. As a partner of Mauldin & Jenkins, Daniel Anderson and Wade Sansbury are authorized to bind and make representations for the Firm. They will be the ultimate parties responsible for the quality of the report and working papers. Daniel and Wade are out of our Bradenton, Florida office. Al;?14- Wade Sansbury, CPA, Pa r wsansbury@mlcpa.com 941-741-2255 (direct) Sincerely, MAULDIN & JENKINS, LLC �)D -9.- 2 Daniel Anderson, CPA, Partner danderson@micpa.com 1401 Manatee Ave West, Suite 1200 Bradenton, Florida 34205 941-741-2213 (direct) 855-891-0070 (toll free) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 2 Executive Summary With extensive partner involvement and a team of dedicated governmental specialists, Mauldin & Jenkins will provide the Town of Gulf Stream, Florida with the service and insight needed to achieve your goals. Our Understanding of the Town of Gulf Stream's Requirements/Needs The Town desires our Firm to express an opinion on the fair presentation of its basic financial statements in conformity with generally accepted accounting principles. Our audit will be conducted in accordance with auditing standards and procedures recommended by the American Institute of Certified Public Accountants, the standards for financial audits as set forth in the U.S. General Accounting Off ice's Government Auditing Standards, and the provisions of the U.S. Office of Management and Budget Uniform Guidance (formerly Circular A-133), the Florida Single Audit Act, and the Rules of the State of Florida Auditor General as amended. We will provide the following as required by the Town, as applicable: - An independent auditor's report on the fair presentation of the Governmental Activities, Business - type Activities, each Major Fund, and the aggregate remaining fund information which collectively comprise the Town's basic financial statements in conformity with generally accepted accounting principles, including an opinion on the fair presentation of the supplementary information and the Schedule of Expenditures of Federal and State Awards "in relation to" the audited financial statements, if applicable. - An independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards. Which will include any reportable conditions. - An independent auditor's report on compliance for each major program and on internal control over compliance required by OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Chapter 10.550, Rules of the Auditor General of the State of Florida. These reports will include any reportable conditions or instances of noncompliance. - A management letter that outlines any constructive suggestions for improvement to management. - An independent accountant's report on our examination of the Town's compliance with Section 218.415, Florida Statutes, with respect to the Town's investment of public funds. - Support and assistance in the implementation of any new changes in regulations by the GASB, GAO or the Auditor General. - Any additional auditing services or agreed upon procedures required by the Town. These services/procedures will be performed only upon approval of a written agreement between the Town and Mauldin & Jenkins, LLC. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 K To effectively address these issues and meet your key short- and long-term objectives, the Town needs dependable, objective information. Therefore, as shown in Figure 1, you are seeking a proven, local firm to: With one of the largest Perform an annual audit and report on the financial statements of the Town governmental audit Perform an annual compliance audit for the Town including the performance of practices in the state and federal Single Audits Southeast, our team will ensure a Candidly communicate with management regarding results and industry and efficiency, minimal regulatory updates, allowing for greater efficiency and better decision making disruptions, and 0 Actively involve senior team members in all phases of the engagement, ensuring substantial insight reliable, responsive service and quick issue resolution for the Town's 0Provide value-added recommendations to strengthen the Town's operations and management and internal controls Commission Figure 1. Our Understanding of the Town of Gulf Stream's True Service Needs Members. An Efficient, Value -Added Approach to Achieving Your Objectives Our approach will be rooted in continuous communication with the Town's management and Audit Committee. From day one, our team will take the time to understand your issues and keep you abreast of changing financial demands. This knowledge will allow us to maximize efficiency, minimize disruptions, and tailor our approach to your operations. Further, partners Daniel Anderson and Wade Sansbury will personally oversee each engagement step, ensuring dependable service and guidance. Ultimately, our team will deliver reliable, insightful information, as well as valuable recommendations to improve the Town's controls and strengthen your operations. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 4 Why Mauldin & Jenkins Is Best Suited to Serve the Town As shown in Figure 2, our team's expertise, dedication, and proactive approach are ideally suited to serve the Town. Our team's depth of governmental experience, training, and industry involvement will yield valuable intelligence, allowing the Town to leverage best practices and advance operational performance. Maximizing Efficiency with Deep Governmental Experience In addition to serving more than 650 governmental entities throughout the Southeast, from small special districts to large entities with over $4.5 billion in assets, our professionals serve in leadership and instructor roles for various state governmental associations, governmental schools, and industry organizations including the AICPA. Our team's depth of governmental expertise, combined with their professional and industry involvement, gives them up-to-date knowledge of the trends, regulations, and standards affecting the Town —allowing them to quickly address technical and operational issues. Strengthening Operations with Frequent, Value -Added Communication Our team members and Firm publications, such as our quarterly newsletter and free continuing professional education classes, will provide the Town with regular updates of and guidance on regulatory, industry, and accounting developments. Instead of just resolving your financial statement and grant compliance issues, our governmental specialists will also help prevent them —empowering the Town with the knowledge and best practices to strengthen your operations. Ensuring Dependability with Continuity and Active Leader Involvement Our team will feature ongoing partner involvement throughout every audit phase —including fieldwork —as well as a dedication to staff continuity. And with an annual turnover rate well below the industry average, we can deliver. With dependable oversight and a long- term commitment to team staffing, the Town will enjoy reliable, responsive, and time -saving service from professionals with a deep understanding of your structure and challenges. Fulfilling Long -Tenn Service Needs with a Depth of Finn Resources In addition to being one of the oldest and largest regional accounting firms in the Southeast, Mauldin & Jenkins has a 100+ year track record of providing high -quality service to governmental entities across the Southeast. With 150 governmental specialists and more than 450 professionals across several specialties, we have the resources, capability, and expertise to meet your long-term service needs as the Town grows and changes. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Firm Qualifications and Experience Firm Organization and Size Mauldin & Jenkins was formed in 1918 and has been actively engaged in governmental auditing since its inception. We have been operating in Florida since 2011. Mauldin & Jenkins is considered to be one of the Southeast's largest locally owned providers of audit and accounting services, and one of the largest certified public accounting firms in the country. Mauldin & Jenkins serves clients throughout the southeastern United States. Mauldin & Jenkins is considered to be a large regional firm. Mauldin and Jenkins has offices located in Bradenton and Sarasota. Florida; Atlanta, Macon, Albany and Savannah, Georgia; Chattanooga, Tennessee; Columbia, South Carolina; Raleigh, North Carolina; Athens, Huntsville, Florence, and Birmingham, Alabama. We have a practice structure with the scale to serve governmental clients well due to the efficient allocation of resources in our geographic area. Firm History and Expansion 1 1918 1987 2011 1975 2004 1 2013 2017 1 2020 2018 . .., ,.,i�.. .,s h,, S! I 2021 - Mauldin & Jenkins provides over 139,000 hours of service to governmental entities on an annual basis. The Firm's governmental practice is the largest niche in the Firm representing approximateiv 30% of the Firm's total practice. However, size and resources alone are not the most meaningful measure of success; in the end, our clients remain the best judges of Mauldin & Jenkins' value. Other key information relative to the size and experience of Mauldin & Jenkins is as follows: • 410,000 - approximate total hours of service provided annually to clients of the Firm • 139,000 - approximate total hours of service provided annually to governmental clients • 54% - percentage of governmental practice as compared to Firm's attestation practice • 30% - percentage of governmental practice as compared to Firm's overall practice • 650 - approximate total governmental entities served in past three years • 450 - total number of Firm personnel • 154 - total clients served who obtain the GFOA/ASBO Certificates • 47 - total clients with publicly issued debts in excess of $75 million • 71 -total number of Firm partners • 25 - total number of full-time governmental partners and directors • 16 - total number of full-time governmental managers • 150 - total number of professionals with current governmental experience • 293 - number of federal Single Audits performed by the Firm in 2021 (more than any other firm in our geographic service area) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 FA A Century of Service Mauldin & Jenkins' commitment to government began when our Firm was established in 1918. Since then, we have viewed service to governments as significant to the overall success of the Firm. Today, the governmental sector is an industry that has been specifically identified for our continued growth in professional services. Accordingly, all professionals, from entry-level accountants to partners (who select the governmental sector as their focus), are trained to understand the issues and meet the needs of state and local governmental entities. As noted previously, Mauldin & Jenkins employs over 40 partners, directors and managers who dedicate 100% of their time serving governmental clients. We also have numerous additional professionals with current experience in providing services to governmental entities — many of whom spend their time exclusively on governmental clients. Mauldin & Jenkins' dedicated professionals can bring a comprehensive understanding of the Gk issues that face government entities as well as "bench strength" at all levels, allowing us to respond swiftly and effectively to your evolving needs. a The goal of our governmental practice is to help governments improve their financial processes and strategies so that they can in turn, achieve their goal of improving the lives of their citizens. This shared commitment to the goals of our clients has resulted in a significant government clientele. As noted in our Letter of Transmittal, we currently serve over 650 governments in the Southeast. Location of the Office from which the Work is to be Performed The Bradenton office will be the office providing services to the Town, and employs 15 professionals with current experience in providing services to governmental entities and who will meet the continuing professional education requirements set forth in the U.S. General Accounting Office Government Auditing Standards. In addition to specializing in assurance and consulting services for local governments, the Bradenton office also provides assurance and consulting services for nonprofit and financial institution organization, as well as tax and advisory services for individuals and business. A further profile of the Bradenton office and the Firm's professional staff as a whole is as follows: Partners 8 71 Directors/Managers 6 82 Senior Associates 10 105 Associates 20 195 Total 44 453 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 I Partners 100% Dedicated to Serving Governments Total Firm Personnel Serve " Governments with annual revenues of $750, 000 to $4.5 billion; Membership Our Firm is a member in good standing with all of the following professional organizations: American Institute of Certified Public Accountants (AICPA), Florida Institute of Certified Public Accountants (FCPA), Government Finance Officers Association (GFOA), the Florida FGOA, and the AICPA Governmental Audit Quality Center. We are committed to the governmental sector as well via our involvement with these organizations as well as our volunteer work we provide via training and speaking engagements with these and other organizations. Note that as mentioned in our Letter of Transmittal, our very own Joel Black is now currently serving as Chair of the Governmental Accounting Standards Board. We have also had Firm personnel serve as the Florida Institute of CPAs Board Chairman and the AICPA Board Chairman. These are all evidence of our presence within the national governmental market place and also serves as examples of our commitment to the governmental sector. INDUSTRY EXPERTISE i PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Governments Served in the Past Five Years Perhaps the greatest indicator of our reliability as a professional service provider to state and local governments is our list of governmental clients. The following governmental client listings are provided to demonstrate Mauldin & Jenkins' vast experience serving the governmental sector, and these listings are broken down by type of governmental unit, and the respective listings represents clients we have served in the past five years (and not over a lifetime). Cities. Cities we have served within the past five years are as follows. Please also note that over the past five years we have also provided separate audits for numerous CRA entities as required by the State of Florida. Georgia 43) Jeffersonville 1) Albany 44) Johns Creek 2) Alpharetta 45) Kennesaw 3) Americus 46) Kingsland 4) Ashburn 47) LaGrange 5) Atlanta 48) Lawrenceville 6) Austell 49) Leesburg 7) Bainbridge 50) Lilburn 8) Baldwin 51) Lone Oak 9) Ball Ground 52) Lyons 10) Barnesville 53) Milledgeville 11) Bloomingdale 54) Milner 12) Brookhaven 55) Milton 13) Brunswick 56) Monroe 14) Byron 57) Morrow 15) Cartersville 58) Nashville 16) Cedartown 59) Oxford 17) Centerville 60) Peachtree City 18) Chamblee 61) Peachtree Corners 19) Chattahoochee Hills 62) Pearson 20) Clarkston 63) Perry 21) College Park 64) Pooler 22) Conyers 65) Powder Springs 23) Cordele 66) Port Wentworth 24) Covington 67) Richmond Hill 25) Dalton 68) Riverdale 26) Decatur 69) Rockmart 27) Doraville 70) Rome 28) Douglasville 71) Roswell 29) Duluth 72) Sandy Springs 30) Dunwoody 73) Savannah 31) Fairburn 74) Sharpsburg 32) Fayetteville 75) Social Circle 33) Flovilla 76) South Fulton 34) Forest Park 77) St. Marys 35) Forsyth 78) Stockbridge 36) Garden City 79) Stonecrest 37) Grovetown 80) Suwanee 38) Griffin 81) Temple 39) Hapeville 82) Thomasville 40) Hinesville 83) Thunderbolt 41) Holly Springs 84) Tifton 42) Jefferson 85) Toccoa 86) Tucker North Carolina 87) Turin 123) Asheville 88) Tybee Island 124) Black Mountain 89) Union City 125) Garner 90) Valdosta 126) Hendersonville 91) Villa Rica 127) Jacksonville 92) Waycross 128) Rocky Mount 93) West Point 129) Selma 130) Zebulon Alabama/Mississippi 94) Athens, AL South Carolina 95) Huntsville, AL 131) Aiken 96) Tuscaloosa, AL 132) Beaufort 97) Gulfport, MS 133) Cayce 98) Meridian, MS 134) Chapin 135) Charleston Florida 136) Clemson 99) Apopka 137) Clover 100) Callaway 138) Hanahan 101) Clewiston 139) Hardeeville 102) Crystal River 140) Hemingway 103) Fernandina Beach 141) Hilton Head Island 104) Ft. Myers Beach 142) Hollywood 105) Haines City 143) Georgetown 106) Hallandale Beach 144) Goose Creek 107) Indiantown 145) Johnsonville 108) Islamorada 146) Kiawah Island 109) Jupiter Inlet Colony 147) Mount Pleasant 110) LaBelle 148) North Augusta 111) Lake Placid 149) North Charleston 112) Longboat Key 150) Orangeburg 113) Marco Island 151) Pamplico 114) Naples 152) Rock Hill 115) New Port Richey 153) Seabrook Island 116) North Port 154) Summerville 117) Pensacola 118) Pinecrest Tennessee 119) Plant City 155) Bristol 120) Tarpon Springs 156) Clarksville 121) Tequesta 157) Jamestown 122) Wildwood 158) Jackson 159) Spring Hill INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 10 Water and sewer operations. Below is a listing of water/sewer operations we have served within the past five years: 1) Athens -Clarke County 49) City of Long Boat Key 97) Richland County, SC 2) Augusta -Richmond Co. 50) City of Marco Island 98) Rockdale County 3) Calhoun County 51) City of Milledgeville 99) Spalding County 4) Chatham County 52) City of Monroe 100) Taylor County 5) City of Aiken 53) City of Naples 101) Walton County 6) City of Albany 54) City of North Augusta 102) Barrow Co. Water & Sewer 7) City of Americus 55) City of North Port Auth. 8) City of Arcadia 56) City of Palmetto 103) Bristol Joint Sewer System 9) City of Athens, AL 57) City of Perry 104) Brunswick - Glynn Joint Water 10) City of Ball Ground 58) City of Plant City & Sewer Comm. 11) City of Bloomingdale 59) City of Pooler 105) Chatsworth Water Works 12) City of Bradenton 60) City of Port Wentworth Comm. 13) City of Brunswick 61) City of Powder Springs 106) Clayton Co. Water & Sewer 14) City of Byron 62) City of Richmond Hill Auth. 15) City of Callaway 63) City of Rock Hill, SC 107) Cobb Co. - Marietta Water 16) City of Canton 64) City of Rockmart Auth. 17) City of Cartersville 65) City of Rome 108) Eatonton-Putnam Water & 18) City of Cayce, SC 66) City of Roswell Sewer Auth. 19) City of Clarksville 67) City of Savannah 109) Gladeville Utility District 20) City of Clemson, SC 68) City of St. Marys 110) Gwinnett Co. Water & 21) City of Clover 69) City of Stockbridge Sewerage Auth. 22) City of College Park 70) City of Suwanee 111) Hamilton Co. Water & 23) City of Conyers 71) City of Thomasville Wastewater Treatment 24) City of Cooper City 72) City of Thunderbolt Department 25) City of Cordele 73) City of Tifton 112) Henry Co. Water Authority 26) City of Covington 74) City of Toccoa 113) Lumpkin Co. Water & 27) City of Crystal River 75) City of Tuscaloosa Sewerage Auth. 28) City of Fairburn 76) City of Tybee Island 114) Macon Water Authority 29) City of Fayetteville 77) City of Union City 115) Newton Co. Water & 30) City of Fernandina 78) City of Valdosta Sewerage Auth. 31) City of Ft. Myers Beach 79) City of Villa Rica 116) Peace River/Manasota Reg. 32) City of Garden City 80) City of Wildwood Water Supply Auth. 33) City of Goose Creek 81) Columbia Co. 117) Peachtree City Water & 34) City of Griffin 82) Crisp County Sewerage Auth. 35) City of Gulfport 83) DeKalb County 118) Polk Co. Water Authority 36) City of Haines City 84) Floyd County 119) Middle Chattahoochee 37) City of Hendersonville, NC 85) Forsyth County Regional Water & Sewer 38) City of Hinesville 86) Gates County, NC Auth. 39) City of Islamorada 87) Halifax County, NC 120) Tampa Bay Water Auth. 40) City of Jackson 88) Lee County 121) Town of Black Mountain, NC 41) City of Jamestown 89) Liberty County 122) Town of Chapin, SC 42) City of Jefferson 90) Lincoln County 123) Town of Hemingway, SC 43) City of Johnsonville 91) McIntosh County 124) Town of Pamplico, SC 44) City of Kingsland 92) Mitchell County 125) Town of Selma, NC 45) City of Lagrange 93) Montgomery County, NC 126) Village of Tequesta 46) City of Lake Placid 94) Monroe County 47) City of Lawrenceville 95) Orange County 48) City of Leesburg 96) Paulding County INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 11 Certificates of Achievement and Excellence in Financial Reporting Mauldin & Jenkins has served over 650 governments in the past several years, and 154 governmental units who obtain the GFOA's Certificate of Achievement for Excellence in Financial Reporting (and, or the ASBO's Certificate of Excellence in Financial Reporting). We have never failed to obtain the Certificate! Every Annual Comprehensive Financial Report submitted has received the award. The following are our current clients: Counties: 31) Rockdale 61) Covington 92) N. Augusta, SC 1) Athens -Clarke 32) Spalding 62) Decatur 93) N. Charleston, SC 2) Augusta -Richmond 33) Walton 63) Douglasville 94) North Port, FL 3) Barrow 34) Whitfield 64) Dunwoody 95) Peachtree City 4) Beaufort, SC Cities: 65) Fayetteville 96) Pensacola, FL 5) Cartersville 35) Aiken, SC 66) Fairburn 97) Perry 6) Chatham 36) Albany 67) Forest Park 98) Pinecrest, FL 7) Clayton 37) Alpharetta 68) Garden City 99) Plant City, FL 8) Colleton, SC 38) Americus 69) Griffin 100) Pooler 9) Columbus-Muscogee 39) Apopka, FL 70) Gulfport, MS 101) Port Wentworth 10) Dekalb 40) Austell 71) Haines City, FL 102) Powder Springs 11) Douglas 41) Ball Ground 72) Hallandale Bch, FL 103) Richmond Hill 12) Edgefield, SC 42) Beaufort, SC 73) Hapeville 104) Riverdale 13) Floyd 43) Black Mountain, NC 74) Hardeeville, SC 105) Rockmart 14) Forsyth 44) Bluffton, SC 75) Hendersonville, NC 106) Rome 15) Glynn 45) Bradenton, FL 76) Hinesville 107) Roswell 16) Greenville, SC 46) Bristol, TN 77) Holly Springs 108) St. Marys 17) Gwinnett 47) Brookhaven 78) John's Creek 109) Sandy Springs 18) Halifax, NC 48) Brunswick 79) Kennesaw 110) Savannah 19) Hamilton, TN 49) Callaway, FL 80) Kiawah Island 111) Social Circle 20) Henry 50) Cartersville 81) Kingsland 112) Stockbridge 21) Jackson 51) Cayce, SC 82) Marco Island, FL 113) Suwanee 22) Lancaster, SC 52) Chamblee 83) Lagrange 114) Thunderbolt 23) Liberty 53) Charleston, SC 84) Lawrenceville 115) Tarpon Springs, FL 24) Macon -Bibb 54) Chamblee 85) Longboat Key, FL 116) Thomasville 25) Morgan 55) Chapin, SC 86) Milledgeville 117) Tuscaloosa, AL 26) Newton 56) Clarksville, TN 87) Milton 118) Union City 27) Oconee, SC 57) Clemson, SC 88) Monroe 119) Valdosta 28) Orange, NC 58) College Park 89) Morrow 120) Villa Rica 29) Paulding 59) Conyers 90) Mount Pleasant, SC 30) Richland, SC 60) Cooper City, FL 91) Naples, FL Boards of Education: 121) Atlanta Public Schools 137) Cape Fear Public Utility Authority 122) Beaufort County Schools 138) Central Savannah River Area Regional Comm. 123) Bibb County Schools 139) Charleston Water System 124) Cartersville City Schools 140) Clayton County Water Authority 125) Cobb County Schools 141) Cobb County - Marietta Water Authority 126) Fayette County Schools 142) Emerald Coast Utilities Authority 127) Fulton County Schools 143) Greenville Water System 128) Gwinnett County Schools 144) Greenwood Commissioners of Public Works 129) Horry County Schools 145) Greer Commission of Public Works 130) Lee County School District 146) Henry County Water Authority 131) Marietta City Schools 147) Lowcountry Regional Transportation Authority 132) Richland Co. School District One 148) Macon Water Authority 133) Savannah -Chatham County Schools 149) Mount Pleasant Waterworks State Governmental Entities: 150) North Charleston Sewer District 134) Ga. Environ. Fin. Auth. (GEFA) 151) Port of Corpus Christi Authority 135) Ga. Ports Authority 152) Public Building Authority of Knox Co. & Knoxville Other Governmental Entities: 153) South Florida Transportation Authority 136) Beaufort Jasper Water & Sewer Authority 154) Tampa Bay Water Authority INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 12 Single Audit Experience With the distribution of Coronavirus State and Local Fiscal Recover Funds during 2021 and 2022, many entities will require Single Audits over the expenditures of these funds. Mauldin & Jenkins is a leader in providing audit and Single Audit services to governmental and not -for -profit entities in the Southeast similar to the Town. We also have substantial experience performing Florida State Single Audits as required by the Florida Auditor General's office. Based on the most recent data provided by the Federal Audit Clearinghouse (FAC) which is for calendar year 2021, Mauldin & Jenkins audited 293 entities representing approximately $5.2 billion in federal expenditures for state, local government, and non-profit clients which is the: • Highest among public accounting firms in the Southeast as it relates to the number of Single Audits conducted; and • Highest among public accounting firms in the Southeast as it relates to total expenditures audited under the Single Audit Act. Number of Single Audits Performed Carr, Riggs & Ingram 109 Cherry Bekaert 145 Clifton Larson Allen 116 Mauldin &Jenkins, LLC 293 MSL, Inc. 107 Purvis Gray 35 RSM 54 0 50 100 150 200 250 300 350 Federal Award Dollars Audited (In Thousands) Carr, Riggs & Ingram 1,567,501 Cherry Bekaert 3,471,409 Clifton Larson Allen 1,477,777 Mauldin & Jenkins, LLC 5,173,037 MSL., Inc. 1,971,939 Purvis Gray 505,158 RSM 3,735,115 0 1000000 2000000 3000000 4000000 NOTE: The above information was summarized from the Federal Audit Clearinghouse for audits with fiscal year -ends in calendar year 2021 (the last year for which complete information is available) for states in which our Firm has offices. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 13 Governmental Attestation Services Other attestation services beyond financial and compliance audits which Mauldin & Jenkins currently provides to our clients include: • Forensic audits • Performance audits • Information systems audits • Cybersecurity assessments • Agreed -upon procedures • Bond issuance services • Capital asset inventory services Governmental IT Solutions As noted above, Mauldin & Jenkins performs various IT attestation and non -attestation services. The following are three such services: Cybersecurity Framework Engagements With governments dealing with IT ransoms, cybersecurity is one of the top issues on the minds of nearly every government (large and small). Managing this business issue is especially challenging. A government with a highly mature cybersecurity risk management program still has a residual risk that a material cybersecurity breach could occur and not be detected in a timely manner. Services can be provided via: (1) attestation engagements, or (2) consulting engagements. The AICPA has established standards for performing attestation engagements in this arena with the issuance of the SOC for Cybersecurity as part of its suite of System and Organization Controls (SOC) reporting. Consulting services can be provided while not compromising auditor independence. System Vulnerability Assessments Engagements Unpatched Operating This is the process of defining, identifying, classifying and prioritizing vulnerabilities in computer systems, applications and networks infrastructures, and providing an assessment with necessary knowledge, awareness and risks to understand the threats to determine appropriate reactions. Using specialized tools and applications, we can access networks to scan with automated tools and interrogate every device connected to network with the Unmanaged objective of searching for misconfigu rations, unsupported Mobile Device software, missing software updates and patches, etc. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 14 Penetration Testing Engagements This is the practice of testing a computer system to find security vulnerabilities that a hacker/attacker could exploit using automation or manual applications. The process involves gathering information about the target before the test, identifying possible entry points, attempting to break in — actually or virtually — and reporting back the findings. Tests come from external or internal angles of entry. Our main objective is to identify security weaknesses. Penetration testing can also be used to: test an organization's security policy; its adherence to compliance requirements; its employees' security awareness; and, the government's ability to identify and respond to security incidents. We would like to express our sincere appreciation for the quality of service provided by the staff of Mauldin & Jenkins. We would like to thank you for the level of detail and accountability you have demonstrated on this project and the way you conduct business as a whole. Our team could not be more satisfied with your work and we look forward to continuing this relationship Angela Jackson, City of Fairburn, Finance Director Governmental Advisory Services Beyond traditional audit and accounting services and IT services, we provide advisory services that are wide- ranging in nature. Our experienced government advisory team helps governments, governmental agencies and special purpose governmental organizations balance fiscal responsibility with the latest business strategies to achieve targeted and overarching objectives. Our advisory services can be summarized via the following chart: Operational Efficiency Transformation and Effectiveness Allow for the Ensure business successful change processes and service from current to delivery are provided desired in a manner environment or maximizing targeted outcome. goals. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 15 Quality Control Review (Peer Review) In the mid 70s, the Private Companies Practice Section (PCPS) was founded by the American Institute of CPAs (AICPA) to establish a voluntary quality assurance program for CPA firms. There are requirements for membership in the section, which include mandatory continuing education for each member of the professional staff and a key element is a tri-annual independent review of a firm's quality control system in its practice of public accounting. Mauldin & Jenkins has been a member of the section from its inception. The peer review aspect has evolved from being voluntary to mandatory and Mauldin & Jenkins is in full compliance with the requirements of having a tri-annual review. In the peer reviewer's latest report dated November 12, 2020, our reviewing firm gave a rating of "pass" which is the highest form of assurance a reviewing firm can render on the system of quality control for our accounting and audit practice. A copy of the report on external quality control review is provided on the following page. The quality control review included a review of specific government engagements. No letter of comment was received as a result of this review. We are quite proud to be one of the few Southeast based firms to have undergone this review and to have received such an excellent opinion from a large reputable national firm. Our public company practice is also reviewed in accordance with CAQ requirements as administered through the Public Company Oversight Board (PCAOB). Also note, that as part of our quality control system, we perform internal peer reviews by office to ensure compliance with these standards during the two year break period between external peer reviews. Daniel Anderson, Wade Sansbury and Alison Wester have all participated in this process. Additionally, we perform peer reviews for other firms across the country. As such, we have extensive knowledge and experience in this area which helps our Firm maintain sound quality control over our engagements. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 16 DPBMares- REPORT ON THE FIRM-S SYSTEM OF Qi ALIIl CONTROL November 12.2020 To the Shareholders of Mauldin & Jenkins. LLC and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Mauldin & Jenkins. LLC (the firm) applicable to engagements not subject to PCAOB permanent inspection in effect for the rear ended bfay 31. 2020. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature. objectives. scope. limitations of and the procedures performed in a System Review as described in the Standards may be found at The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer- to determine a peer review rating. Firm's Responsibility The firm it responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards. when appropriate, and for remediating weaknesses in its system of quality connol if any. Peer Retiewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Ciovernnrent Auditing Standards. including compliance audits under the Single Audit Act. audits of employee benefit plans. audits performed under FDICTA an audit of a broker -dealer and an examination of senice organization's SOC 1 engagement. As a part of our peer review, we considered reviews by regulatory entities as co+nirrmucated by the firm. if applicable, in determining the nature and extent of our procedures- pBMaces, r LP 1775 Ac"OC sf,eet, $vita 2-'J VA 224^1 I P i4 r 371 3SAd11600 29t 3710 IF Sop 371 7WA Opinion In our opinion. the system of quality control for the accounting and auditing practice of Mauldin & Jenkins. LLC applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31. 2020, 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 wiM dcf1ciency(iesJ or fail. Mauldin & Jenkins. LLC has received a peer review rating ofpass. P13Mt wtw, L LP PBMares. LLP INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 17 Independence We hereby affirm that Mauldin & Jenkins, LLC is independent with respect to the Town and the Town's component units. We meet the independence standards of Generally Accepted Auditing Standards and the U.S. Government Accountability Office's Government Auditing Standards. We are also independent with respect to the Town within the meaning of Rule 101 of the Code of Professional Ethics of the American Institute of Certified Public Accountants and the applicable published rules and interpretation thereunder. We have not served the Town in any capacity over the last five years. We will conduct our audits objectively and will report findings, opinions and conclusions objectively. As noted above, we are free from personal and external impairments to independence, are organizationally independent and will maintain an independent attitude and appearance so that opinions, conclusions, judgments, and recommendations are impartial and will be viewed as impartial by knowledgeable parties. There are no situations that might lead others to question our independence. Additionally, we will give the Town written notice of any professional relationships entered into during the period of this agreement. License to Practice in the State of Florida Mauldin & Jenkins is licensed to practice public accounting within the State of Florida. Our Firm's Florida license number is AD0007585. Additionally, all assigned key professional staff are properly licensed and registered to practice public accounting within the State of Florida. We have included a copy of the Firm's state licensure below which we have had since the mid-1980s. All other individual licenses are available upon request and can be independently verified at www.mvfloridalicense.com. Ron DeSantis, Governor Julie I. Brown, Secretary STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BOARD OF ACCOUNTANCY LICENSE NUMBER: AD0007585 EXPIRATION DATE: DECEMBER 31, 2023 THE ACCOUNTANCY CORPORATION HEREIN IS LICENSED UNDER THE PROVISIONS OF CHAPTER 473, FLORIDA STATUTES MAULDIN & JENKINS, CERTIFIED PUBLIC ACCOUNTANTS, LLC MAULDIN & JENKINS 200 GALLERIA PKWY SE SUITE 1700 ATLANTA GA 30339 ISSUED: 12/15/2021 Always verify licenses online at MyFloridalicense.com Do not alter this document in any form. This is your license. It is unlawful for anyone other than the licensee to use this document. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Partner, Supervisory and Staff Qualifications and Experience In order to provide the highest quality service in the most cost efficient manner, Mauldin & Jenkins has formed a client service team which will function as a cohesive unit, and would represent a superb assortment of talent and experience for the audit of the Town. The unit would be assembled as follows: Daniel Anderson Wade Sansbury Engagement Partner Quality Control Partner Trey Scott or Alison Wester Jacob Kinsel Support Partner Senior Associate Jameson Miller Certified Info. Systems Auditor Audit Engagement Team Staff The above team dedicated to audit the Town will include (at a minimum): two partners, one senior associate, and at least one staff professionals and will be fully staffed from our Bradenton, Florida office location. The engagement partner and staff professionals will be substantially on -site full-time throughout the conduct of their role in the audit. Other governmental audit professionals will be available to assist throughout the fieldwork and the preparation of the financial reports. The engagement lead partner will correspond with Town management on financial reporting, audit and related issues on an ongoing basis, and this individual will also be dedicated to serve the Town throughout fieldwork, reporting and conclusion in all respective fiscal years. Mauldin & Jenkins has the depth of resources which allows us to provide you with significant resources of knowledgeable professionals to meet your deadlines. Individual Resumes of Key Personnel Please see the following pages for information on key individuals who are slated to serve and who are available to serve the Town during the audit process. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 19 Daniel Anderson, CPA Partner 941-741-2213 Bradenton, Florida danderson@m]cpa.com Daniel Anderson is a partner and a Certified Public Accountant with Mauldin & Jenkins. He is registered and licensed to practice in the State of Florida. Daniel works exclusively in the governmental sector of the Firm's audit practice. Daniel has approximately 15 years of experience serving governmental clients including audit services for cities, counties, school districts, and other entities. Daniel has significant experience with his client's computer systems. This includes specific experience with remote auditing via web access to client information. Daniel will serve as the Town's engagement lead partner, responsible for developing the overall audit approach, supervision of staff, and will be a main contact point for the Town. Daniel's Florida license number is AC42735 and is currently active through December 31, 2023. Technical Experience During his career, Daniel has served numerous governmental clients on behalf of the Firm including 16 municipalities. A condensed listing of governmental audit clients served by Daniel as manager is listed below: Cities 1) Apopka 2) Clewiston 3) Crystal River 4) Fernandina Beach 5) Hallandale Beach 6) Islamorada 7) Jupiter Inlet Colony 8) LaBelle 9) Lake Placid 10) Marco Island 11) Naples 12) Palmetto 13) Plant City 14) Tarpon Springs 15) Tequesta 16) Wildwood Other Governmental Units 17) Tampa Bay Water 18) Hardee Co. School District — Internal Accounts 19) Lakeland Area Mass Transit 20) Polk Transit Authority 21) Captiva Erosion Prevention District 22) Citrus Co. Mosquito Control 23) Seacoast Utility Authority 24) Englewood Water District 25) Area Housing Commission of Clewiston, LaBelle, and Hendry County 26) Hendry County Recreation Board Professional Associations and Education • Bachelor of Science in Accounting from Florida State University in 2008 • Certified Public Accountant licensed by the State of Florida • Member of the American Institute of Certified Public Accountants (AICPA) • Member of the Florida Institute of Certified Public Accountants (FICPA) • Member of the FICPA State & Local Government Committee • Member of the Florida Government Finance Officers Association (FGFOA) Note that Daniel has many years of experience preparing financial statements in accordance with GASB 34, as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 all Audit Training Daniel annually exceeds the professional standards requirements requiring 80 hours of CPE every two year period and GAGAS standards requiring at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. He attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, the FGFOA conference, AICPA sponsored courses, and various other courses. Additionally, Daniel has served as an instructor at Firm sponsored CPE events, as well as FGFOA events at the state and local level. Daniel is a graduate of the FICPA Emerging Leaders Program (2017) as well the Leadership Manatee Program (2018). Listed below are just some of the training courses Daniel has attended over the last few years: ■ 2023 FGFOA Pinellas County Chapter— Implementing GASB 96— Instructor-2 hours ■ 2022 FGFOA School of Government Finance — Preparing your Financial Statements — Instructor— 2 hours ■ 2022 M&J Quarterly Client CPE — Preparing for your Audit — Instructor — 3.5 hours ■ 2022 M&J Governmental Conference — Participant and Instructor —14 credit hours ■ 2022 Octane Conference — Instructor— 2 credit hours ■ 2022 FICPA Nonprofit Conference — Single Audit Update — Instructor-1 credit hour ■ 2021 FGFOA Webinar — Coronavirus State & Local Fiscal Recovery Funds — Instructor — 2 credit hours ■ 2021 FGFOA School of Governmental Finance — Instructor— 2 credit hours ■ 2021 FICPA State and Local Government Conference —14 credit hours ■ 2021 FICPA Ethics: Protecting the Integrity of Florida CPAs —4 credit hours ■ 2021 M&J Governmental Conference — Participant and Instructor —13.5 credit hours ■ 2021 Octane Conference — Instructor — 2 credit hours ■ 2021 FGFOA Conference — 8 credit hours ■ 2020 M&J Governmental Conference — 12 credit hours ■ 2020 AICPA National Governmental Conference —12 credit hours ■ 2020 FGFOA Webinar GASB 84 Fiduciary Activity Implementation — Instructor— 2 credit hours INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 21 Wade Sansbury, CPA Partner 941-741-2255 Bradenton, Florida wsansbury@micpa.com Wade Sansbury is a partner and a Certified Public Accountant with Mauldin & Jenkins. He is registered and licensed to practice in Florida and Georgia. Wade is a partner who works exclusively in the governmental sector of the Firm's audit practice. Wade has over 25 years of experience serving governmental clients similar in nature to the Town. His experience has included serving cities, counties, schools and special districts. His experience also includes serving entities with significant utility operations (including water and sewer, and refuse services). Wade would serve as the quality control review partner. Wade's Florida license number is AC45811 and is currently active through December 31, 2023. Technical Experience During his career, Wade has served numerous governmental clients on behalf of the Firm. The following is a partial listing of governmental clients served by Wade in the capacity of engagement partner in -charge or quality assurance review partner: Cities 25) Milton 49) Monroe County 1) Albany 26) Monrow 50) Stephens County 2) Apopka 27) Naples 51) Forsyth County 3) Arcadia 28) North Port 52) Walton County 4) Beaufort 29) Palmetto 53) Hernando County, FL 5) Bradenton 30) Pensacola 54) Union County, FL 6) Callaway 31) Pinecrest Boards of Education 7) Clewiston 32) Plant City 55) Highlands Co. School District 8) Conyers 33) Roswell 56) Lee Co. School District 9) Cooper City 34) Sandy Springs 57) Forsyth Co. BOE 10) Cordele 35) Social Circle 58) Gwinnett Co. BOE 11) Covington 36) Tarpon Springs 59) Henry Co. BOE 12) Crystal River 37) Tequesta Other Governmental Units 13) Decatur 38) Union City 60) Tampa Bay Water 14) Fernandina Beach Counties 61) Hardee Co. Industrial 15) Fort Myers Beach 39) Liberty County Development Authority 16) Griffin 40) Lumpkin County 62) Ocean Highway and Port 17) Haines City 41) Henry County Authority 18) Hallandale Beach 42) Taylor County 63) South Florida Regional 19) Islamorada 43) Rockdale County Transportation Authority 20) Lake Placid 44) Sumter County 64) Lakeland Area Mass Transit 21) Longboat Key 45) Clayton County 65) Captiva Erosion Prevention 22) Marco Island 46) Bibb County District 23) Milledgeville 47) Dougherty County 24) Morrow 48) Toombs County INDUSTRY EXPERTISE ( PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 22 Professional Associations and Education • Bachelor of Business Administration in Accounting from Valdosta State University in 1995 • Certified Public Accountant licensed by the States of Florida and Georgia • Member of the American Institute of Certified Public Accountants (AICPA) • Member of the Florida Institute of Certified Public Accountants (FICPA) • Member of the Government Finance Officers Association (GFOA) • Member of the Florida Government Finance Officers Association (FGFOA) Wade is currently serving as the Firm's Bradenton office managing partner and is the Firm's lead governmental partner in the State of Florida. He is also a past member of the Firm's seven member Executive Committee, which governs the actions and directions of the Firm. Wade also currently serves on the Bradenton Area EDC Investor Relations Committee and does volunteer work with the Boy Scouts. Wade is also on the Firms Technology Committee which helps to oversee the Firm's usage of technology and the application of that technology in the audit practices. Note that Wade has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. Wade also has extensive experience with multiple client computer systems and software and is a leader in the Firm for auditing such areas. Audit Training Wade annually exceeds the professional standards requirements requiring 80 hours of CPE every two year period and GAGAS standards requiring at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. He attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, the FGFOA conference, AICPA sponsored courses, and various other courses. Wade has additionally volunteered as instructor for various FGFOA Chapter training courses across the state. Listed below are just some of the training courses Wade has attended over the last few years: ■ 2022 FICPA State and Local Government Accounting Conference —16 credit hours ■ 2022 M&J Governmental Conference — Participant and Instructor —14 credit hours ■ 2022 Coronavirus State & Local Fiscal Recovery Fund (Final Rule) —1.5 credit hours ■ 2021 Government Accounting & Auditing Conference — 6.5 credit hours • 2021 FICPA State and Local Government Conference — 14 credit hours ■ 2021 AICPA Understanding the Independence Implications of the New State and Local Government Affiliates Ethics Interpretation — 2 credit hours ■ 2021 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours ■ 2021 M&J Governmental Conference — Participant and Instructor —13.5 credit hours ■ 2021 AICPA Real -World Frauds in Government — 4 credit hours ■ 2021 AICPA Major Firms Group Meeting — Participant — 5.5 credit hours ■ 2020 Advanced Fraud Techniques — 6 credit hours ■ 2020 M&J Governmental Conference — Participant — 6 credit hours ■ 2020 AICPA COVID-19 Audit Implications — 2 credit hours ■ 2020 National AICPA Governmental Update Conference — Participant —17 credit hours ■ 2019 M&J Governmental Client Training—Instructor-8 credit hours ■ 2019 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours ■ 2019 M&J Governmental Conference — Participant —16 credit hours INDUSTRY EXPERTISE I PROACTIVE SERVICE ( PROVEN RESULTS SINCE 1918 23 Jacob Kinsel, CPA Senior Associate Bradenton, Florida 941-741-2207 jkinsel@micpa.com Jacob Kinsel is a senior associate and a Certified Public Accountant with Mauldin & Jenkins. Jacob is a senior who works primarily in the governmental sector of the Firm's audit practice. Jacob has approximately five years of experience serving governmental clients including municipalities, special districts and pension plans. His experience covers governmental accounting and auditing and has provided audit services to numerous governmental and not -for -profit organizations. Jacob will be available to work as an additional senior for the Town audit responsible for the day to day audit procedures on -site with the Town. Jacob's Florida license number is AC57710 and is currently active through December 31, 2024. Jacob has experience assisting in the preparation of governmental financial statements as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. Technical Experience During his career, Jacob has served numerous governmental clients on behalf of the Firm. A condensed listing of governmental audit clients served by Jacob is listed below: Cities Other Governmental Units 1. Apopka 7. Hardee Co. Industrial Development Authority 2. Hallandale Beach 8. Lakeland Area Mass Transit District 3. Jupiter Inlet Colony 9. North Port Firefighters' Pension Plan 4. Marco Island 10. North Port Police Officers' Pension Plan 5. North Port 11. South Florida Regional Transportation Authority 6. Islamorada 12. Trailer Estates Parks & Recreation District 13. Bayshore Gardens Parks & Recreation District Professional Associations and Education • Bachelor of Science in Accounting from University of Central Florida in 2018 • Certified Public Accountant licensed by the State of Florida • Member of the Florida Institute of Certified Public Accountants (FICPA) Audit Training Jacob annually exceeds the professional standards requirements requiring 80 hours of CPE every two year period and GAGAS standards requiring at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. He attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, and various other courses. Additionally, Jacob has served as an instructor and participant at Firm sponsored CPE events. Listed below are just some of the training courses Jacob has attended over the last few years: ■ 2022 M&J Governmental Conference — Participant —13 credit hours ■ 2021 M&J Governmental Conference — Participant —11 credit hours ■ 2021 M&J Governmental In -Charge Training—Participant-4 credit hours ■ 2021 M&J LEAP Conference — Instructor-4 Credit Hours ■ 2021 Thomson Reuters Experienced In -Charge Training — Participant — 24 credit hours ■ 2020 M&J Governmental In -Charge Training—Participant-4 credit hours ■ 2020 M&J LEAP Conference — Instructor — 4 Credit Hours ■ 2020 Thomson Reuters In -Charge Training — Participant — 24 credit hours INDUSTRY EXPERTISE I PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 24 Garrett Marlowe, CPA Senior Staff Associate Bradenton, Florida 941-741-2201 gmarlowe@m4cpa.com Garrett is a senior staff associate and a Certified Public Accountant (2020) with Mauldin & Jenkins specializing in serving local and state governmental entities. He is registered and licensed to practice in the State of Florida. Garrett has five years of experience, all with Mauldin & Jenkins. His experience with the Firm covers a variety of state and local governmental organizations in Florida. He spends 100% of his time serving local governments emphasizing cities and special districts. Garrett will be the senior for the Town audit responsible for the day to day audit procedures on -site with the Town. Garrett's Florida license number is AC55019 and is currently active through December 31, 2024. Technical Experience Garret has experience assisting in the preparation of governmental financial statements as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. During his career, Garrett has served numerous governmental clients on behalf of the Firm. A condensed listing of governmental audit clients served by Garrett is listed below: Cities 1) Apopka 2) Clewiston 3) Crystal River 4) Hallandale Beach 5) Islamorada 6) LaBelle 7) Lake Placid 8) Longboat Key 9) Plant City 10) Tarpon Springs 11) Wildwood Other Governmental Units 12) Tampa Bay Water 13) South Florida Regional Transportation Authority 14) Captiva Erosion Prevention District 15) Emerald Coast Utilities Authority 16) Amelia Island Convention & Visitor's Bureau 17) Ocean Highway and Port Authority 18) Manatee School of Arts and Sciences 19) Sky Academy Englewood 20) Sky Academy Venice Professional Associations and Education • Bachelor of Science in Accounting from the University of Central Florida in 2016 • Masters of Science in Accounting from the University of Central Florida in 2017 • Certified Public Accountant licensed by the State of Florida • Member of the American Institute of Certified Public Accountants (AICPA) • Member of the Florida Institute of Certified Public Accountants (FICPA) Audit Training ■ 2022 M&J Governmental Conference ■ 2022 Ethics and Professional Conduct for CPAs in Florida ■ 2022 Thomson Reuters Audit Watch University Level 5 ■ 2022 M&J GASB Update ■ 2021 M&J Governmental Conference ■ 2021 M&J Single Audit and ACFR Training ■ 2021 Thomson Reuters Audit Watch University Level 4 ■ 2020 M&J Governmental Conference ■ 2020 Thomson Reuters Audit Watch University level 3 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 25 Christopher Baum, CPA Senior Associate Bradenton, Florida 941-714-7972 cbaum@micpa.com Chris Baum is a senior associate and a Certified Public Accountant with Mauldin & Jenkins. He is registered and licensed to practice in the State of Florida. Chris works exclusively in the governmental sector of the Firm's audit practice. Chris has approximately six years of experience serving governmental clients including audit services for cities, counties, school districts, and other entities. Chris has significant experience with his client's computer systems. This includes specific experience with remote auditing via web access to client information. Chris' experience includes three years with the Florida Auditor General's office. Chris' Florida license number is AC52055 and is currently active through December 31, 2024. Technical Experience During his career, Chris has served numerous governmental clients. A condensed listing of governmental audit clients served by Chris is listed below: Cities 1) Destin 2) Gainesville 3) Plant City 4) Sarasota School Districts 5) Charlotte County 6) Citrus County 7) Clay County 8) DeSoto County 9) Flagler County 10) Hardee County 11) Hernando County 12) Manatee County 13) Pinellas County 14) Sarasota County Counties 15) Barrow County 16) DeSoto County 17) Hernando County Other Governmental Units 18) Area Housing Commission of Clewiston 19) Peace River Manasota Regional Water Supply 20) Southwest Florida Water Management District 21) Hillsborough Airport Authority Professional Associations and Education • Bachelor of Science in Accounting from University of South Florida in 2012 • Associate of Arts from Hillsborough Community College in 2009 • Certified Public Accountant licensed by the State of Florida • Member of the American Institute of Certified Public Accountants (AICPA) • Member of the Florida Institute of Certified Public Accountants (FICPA) Audit Training Chris annually exceeds the professional standards requirements requiring 80 hours of CPE every two year period and GAGAS standards requiring at least 24 hours of CPE that directly relates to government auditing, the government environment, or the specific or unique environment in which the audited entity operates. He attends annual Firm sponsored governmental accounting and auditing updates, as well as Single Audit updates, the FGFOA conference, AICPA sponsored courses, and various other courses. Listed below are just some of the training courses Chris has attended over the last few years: ■ 2022 FGFOA Conference — Participant —19 credit hours ■ 2022 FICPA Nature Coast Conference — 6 hours ■ 2022 Compliance Supplement Update — 2 hours ■ 2022 GASB 87 Leases Overview — 2 hours ■ 2022 CPA Academy GASB 87 and 96-4.5 hours ■ 2022 CPA Academy Identifying and Testing of Fraud — 5 hours ■ 2021 FGFOA Conference — 18 hours ■ 2021 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours ■ 2020 Risk Assessment & Internal Controls —1.5 credit hours INDUSTRY EXPERTISE I PROACTIVE SERVICE ( PROVEN RESULTS SINCE 1918 26 Other Key Individuals Available to Serve the Town It should be noted that we have additional managers and seniors who spend the majority of their time on governmental audits, and they are available on an as needed basis. These individuals could be utilized on the Town's audit as needed to ensure timely completion and delivery of services. All staff assigned to the engagement meet the continuing education requirements of Government Auditing Standards issued by the Comptroller General of the United States. On the following pages is information on several additional key individuals who are available to serve the Town during the audit process. Alison N. Wester, CPA, CGMA Partner 941-714-7963 Bradenton, Florida awester@micpa.com Alison Wester is a partner and a Certified Public Accountant (2000) with Mauldin & Jenkins. She is registered and licensed to practice in Florida and Georgia and has been with the Firm since graduation from college. Alison is a partner who works with governmental entities as well as other entities within the Firm's audit practice. Alison has over 25 years of experience serving Firm attestation clients. This experience has included serving cities, special districts, and pension plans. Alison would be available to serve as a supporting resource partner to the Town. Alison's Florida license number is AC43452 and is currently active through December 31, 2023. Technical Experience During her career, Alison has served numerous governmental clients on behalf of the Firm including 10 municipalities, 10 special districts/authorities, and 7 pension plans. A detailed listing of these clients served is available upon request. Professional Associations and Education • Bachelor of Business Administration in Accounting from the University of Georgia in 1996 • Certified Public Accountant licensed by the States of Florida and Georgia • Member of the American Institute of Certified Public Accountants (AICPA) • Member of the Florida Institute of Certified Public Accountants (FICPA) • Member of the Florida Government Finance Officers Association (FGFOA) Alison has served on the Firm's Partner Advisory Board and is a current member of the Firm's Leadership and Career Development Committee. She served on the AICPA's Examination Content Subcommittee for the Financial Accounting and Reporting section of the CPA Examination. She is a current member of the AICPA's Women's Initiatives Executive Committee Task Force. Additionally, Alison is also an executive board member and treasurer for the St. Stephens Episcopal School Parents' Association in Bradenton, as well as a board member and secretary for the Excelsior Education and Training Foundation, also in Bradenton. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 27 Audit Training Alison annually exceeds the minimum training requirements and standards. She has many years of experience preparing financial statements in accordance with GASB 34 as well as preparing Annual Comprehensive Financial Reports meeting all of the requirements of the GFOA Certificate of Excellence Program. Listed below are just some of the training courses Alison has attended over the last few years: ■ 2022 M&J Governmental Conference — Participant and Presenter— 14 credit hours ■ 2021 M&J Governmental Conference — Participant — 6.5 credit hours ■ 2020 M&J Governmental Conference — Participant — 6 credit hours ■ 2020 Remote Audit Best Practices — Participant — 1 hour ■ 2020 Internal Control and Fraud in Governmental and Nonprofits — Participant — 11 hours ■ 2019 M&J Governmental Training — Participant — 16 credit hours ■ 2019 M&J Governmental Conference — Participant ■ 2019 FICPA Ethics: Protecting the Integrity of Florida CPAs — 4 credit hours Other Staff Resources (Technology Services and Fraud Examinations) We have individuals with extensive experience and certifications relative to Information Systems Technology as well as Fraud Examinations. The following individuals are available to be of service to the Town should the need arise: Jameson A. Miller, CPA, CISA, CISSP Partner, Information Technology and Audit Services Jameson Miller is a partner and has been with Mauldin and Jenkins since graduation from the University of Tennessee at Chattanooga. He currently leads the Firm's Information Systems and Cybersecurity practice. For over 12 years, Jameson has provided audit services to public and private entities throughout the Southeast. Jameson's experience includes audits of general controls, application controls, technical audits and security assessments for information systems. Jameson has extensive experience with Sarbanes Oxley, SSAE18 System and Organization Controls (SOC) Audits, National Automated Clearinghouse Association (NACHA) Compliance with Appendix Eight of the Nacha Operating Rules and Guidelines, and Gramm -Leach -Bliley Act (GLBA) compliance program implementation, testing and reporting. His technical expertise includes performing vulnerability assessments and penetration testing of information systems using both technical and social engineering techniques. Further, Jameson has: • Maintained current and relevant information technology and financial accounting continuing professional education credits (CPE); • Obtained the American Institute of Certified Public Accountants' (AICPA) "Cybersecurity Advisory Services" and "Blockchain for Accounting and Finance" Certificates; • Presented a 2018 CPE webinar for the Georgia Governmental Financial Officers Association (GGFOA) members entitled, "Cybersecurity Trends and the AICPA's Cybersecurity Risk Management Program;" • Presented a 2018 CPE breakout session entitled, "What is Blockchain and Why Should I Care?" for the GGFOA's Annual Conference; and • Presenting an upcoming session for the Georgia Society of CPAs Non-profit conference, "Technologies Transforming Accounting." INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 28 Jameson is a member of the AICPA, the Tennessee Society of Certified Public Accountants (TSCPA), and ISACA (formerly the Information Systems Audit and Control Association). In addition, Jameson is an avid outdoor enthusiast and enjoys volunteering as secretary and treasurer of the Board of Directors of the Cumberland Trails Conference, a 501(c)3 non-profit organization. Jameson is a licensed Certified Public Accountant (2010) with the State of Tennessee, a Certified Information Systems Auditor (2018) through ISACA, and a Certified Information Systems Security Professional (2019) granted by the International Information System Security Certification Consortium. Jameson is currently participating in a 40-hour "Penetration Testing with Kali" continuing education self -study course offered through Offensive Security, the creators of the Kali Linux Penetration Testing operating system. Afterwards, he plans to sit for the Offensive Security Certified Professional (OSCP) 24 hour certification examination. Considering the fact that Jameson only provides non-traditional consulting -type services to governmental entities, and he does not (and will not) provide audit and accounting services under the guidance of the Yellow Book educational standards, no such continuing education is required or provided under this proposal. Other Resources For Non -Audit Services (Advisory Services, Information Technology Services and Fraud Examinations) David Roberts Partner, Governmental Advisory Services David Roberts is a widely respected leader in providing consulting and advisory services to public -sector organizations at the federal, state, and local level. David has approximately 20 years at KPMG, one of the "Big 4" international accounting firms, and brings an exceptional understanding of governmental clients' challenges as well as innovative solutions that fit their unique operating and service delivery environment. David now leads our Government Advisory practice, where he will continue to focus on helping governments and individual agencies fulfill and exceed their financial, operational, and regulatory obligations to the public. David has provided a wide array of advisory services in his career. In the past three years alone, David has performed and supervised approximately 70,000 hours of advisory services which are summarized by type of entity and respective services as follows: Cities and Counties: Respective Services Provided: Austin, Texas Zero Based Budgeting Assessment and Strategic Design Charlotte County, Florida Strategic Planning Assistance, and Utilities Dept. Assessments DeKalb County, Georgia Water/Sewer Utility Billing Assessment Fort Lauderdale, Florida Water/Sewer Utility Billing Assessment New Orleans, Louisiana Zero Based Budgeting Assessment and Strategic Design Riverside County, California Finance Function Assessment Savannah, Georgia Water/Sewer Utility Billing Assessment School Districts: Chicago Public Schools Service Delivery Model Assessment DeKalb County (GA) Schools Human Resources Assessment Human Resources Recommendation Implementation INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 29 reaeral ana state Government Entities: District of Columbia Employment Services Dept Florida Department of Management Services Florida Turnpike Enterprise Georgia Department of Administrative Services Georgia Department of Community Health Georgia Department of Economic Development Georgia Department of Labor Georgia State Road and Tollway Authority Kentucky Transportation Cabinet Puerto Rico Dept. of the Treasury Texas Department of Transportation Virginia Department of Transportation Workforce Innovation and Opportunity Act (WIOA) Grant Assistance Quality Assurance/Independent Verification and Validation Over SAP Implementation Back -office Project Management Office (PMO) Human Resources Function Market Scan Finance Function Review Workforce Innovation and Opportunity Act (WIOA) Grant Assistance Back -office Assessment and Project Mgmt. Office Support Agency Merger Assessment Cost Allocation Assistance Strategic Planning Assistance Revenue Control Manager Finance Project Management Office Back -office SAP Implementation Support Workforce Strategy Assessment From management consulting and identifying new opportunities, to increasing stakeholder satisfaction and implementing transformational strategies, David and our government advisory team deliver insights and techniques that help government clients leverage public resources efficiently while achieving overarching goals. Our government advisory practice brings to market a team that has direct experience as government employees, change agents, and transformation consultants to help tackle the industry's toughest issues. Brandon R. Smith, CPA, CCSFP, CHQP Partner, Advisory Services Information Technology and Cybersecurity Brandon Smith joined Mauldin & Jenkins in 2008 after studying Accounting and Information Systems at Georgia Southern University. He works with organizations throughout the Southeast to help deliver a blend of capacity building and advisory services. His experience includes evaluating cybersecurity, internal control, and risk management policies and practices. He helps organizations review posture and identify prioritized, flexible, repeatable, performance -based, and cost-effective approaches to improve measures and controls. Expertise includes NIST Cybersecurity Framework, HITRIST Common Security Framework, System and Organization Controls (SOC) Reporting, COSO Internal Control -Integrated Framework, and Uniform Guidance. Services range from reviewing existing policies and practices and providing targeted recommendations in line with proven frameworks, to helping facilitate technical assessments. Brandon serves on a national Alliance Innovation Committee that represents more than 80 firms nationally, he serves on the AICPA's Stakeholder Advisory Group for its Dynamic Audit Solution currently in development, and he is the chair of M&J's NExT Committee for Innovation. Brandon is enthusiastic about transformative technologies and the impact they have on our clients and our profession, including Data Analytics, Machine Learning, Artificial Intelligence, Robotic Process Automation, and Blockchain. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 30 Additional services provided by Brandon and his team include: • Internal Controls Assessments • IT/Cybersecurity Framework Assessments • GLBA Compliance — Information Security • Vulnerability Assessments • Internal and External Penetration Testing • Social Engineering Campaigns • Cybersecurity Awareness Training Brandon is a regular speaker for the Georgia Society of CPAs and he serves as a volunteer faculty member for Nonprofit University's certificate programs. He is a member of ISACA, AICPA, GSCPA, Georgia Planned Giving Council, Georgia Center for Nonprofits, Technology Association of Georgia, and HITRUST. Continuing Education of Partners and Staff All members (i.e., partners) and staff of Mauldin & Jenkins receive substantial continuing education in audit and accounting —typically over 100 hours of such study per year. As soon as a staff person becomes a key ingredient to any type of niche service such as governmental audit, accounting and consulting, specific continuing education is sought. A good example includes sending our staff with over one year of governmental audit experience to various GFOA and AICPA training for audit, accounting and financial reporting courses. All partners and staff serving in the governmental sector join together in July each year for the M&J Annual Governmental Conference in which three days' worth of audit, accounting and financial reporting training is provided. Mauldin & Jenkins also provides week long audit efficiency training via Audit Watch every June to all staff persons with less than five years of experience. Further, every July staff persons from various levels of experience are provided with four days of training relative to the conduct of Single Audits and the preparation of Annual Comprehensive Financial Reports. All staff associated with the annual audit of the Town will exceed all the continuing professional education requirements contained in the Yellow Book throughout the term of the agreement. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 31 Partner and Staff Continuity We are committed to providing continuity of our engagement team members. We recognize that this is also an important factor for the Town as it limits the amount of retraining that needs to be performed each year. Our staff retention rates of approximately 87% are considered to be among the best in the profession (and much better than national firms). We are able to not only provide consistency with the partners and managers on our engagement teams, but seniors and staff as well. Retention > 87% This indicates that we retain 87% of our staff for a minimum of five years. It is also our goal to minimize disruptions to your management personnel by staffing the engagement so as to provide continuity, both during and between audits. It is the Firm's policy not to rotate key audit staff, consultants or specialists off a multi -year contracted audit engagement. Consequently, it is not anticipated that any key audit personnel will be rotated away from this annual audit. In any business, however, turnover is inevitable. When this happens, we will provide resumes of suggested replacements and any changes in key personnel would always be discussed timely with officials to their satisfaction. Free Continuing Education for Governmental Clients We provide free continuing education for all of our governmental clients. We pick a couple of significant topics tailored to be of interest to governmental entities, and offer the sessions several times per quarter virtually and at a variety of client provided locations resulting in greater networking among our governmental clients. We obtain the input and services of experienced outside speakers along with our in-house professionals. Examples of subjects addressed in past quarters include: • Accounting for Debt Issuances • Achieving Excellence in Financial Reporting • Annual Comprehensive Financial Report Preparation • Coronavirus State & Local Fiscal Recover Program Compliance • Cybersecurity Risk Management • Evaluating Financial and Non -Financial Health of a Local Government • Financial Report Card — Where Does Your Government Stand? • Financial Reporting Model Improvements • GASB Projects & Updates (ongoing and several sessions) • Grant Accounting Processes and Controls • Human Capital Management • Information Technology (IT) Risk Management • Internal Controls Over Accounts Payable, Payroll and Cash Disbursements • Internal Controls Over Receivables & the Revenue Cycle • Internal Revenue Service (IRS) Compliance Issues, Primarily Payroll Matters • Preparing for your Audit • Policies and Procedures Manuals • Segregation of Duties • Single Audits for Auditees • Year-end Close Procedures INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 32 Similar Engagements with Other Government Entities The following is a list of governmental audits performed in the past five years by the Bradenton office included within this proposal as references. Feel free to give any of these clients, or any others listed within this proposal, a call. The information below is intended to demonstrate that we understand the nature of the operations similar in size to the Town and have relevant, current experience serving Florida governments in your area. Mauldin & Jenkins has substantial expertise gained from auditing other governments in the Southeast which also have significant governmental operations and other large utility enterprise operations. This concept touches on one of the more unique qualities Mauldin & Jenkins brings to you, a Firm with vast resources of experienced people normally associated with larger national firms, but sensitivity to client service similar to that provided by many smaller firms. We believe the Town and Mauldin & Jenkins to be a good match. 1) Village of Tequesta, Florida General Municipal government with a population of approximately 6,000. The Village has Information assets and deferred outflows of resources of approximately $57 million and annual revenues of approximately $25 million. The Village provides numerous services including: water, solid waste, stormwater, public safety, transportation, Leisure services, and other customary services. Scope and Type Financial audits and compliance audits in accordance with Uniform Guidance of Engagement (Single Audits) and Florida Single Audit Act. Preparation of the Annual Comprehensive Financial Report and Certificate of Achievement awarded by GFOA. Audit of three single employer DB pension plans. Dates September 30, 2021 through present Partners Daniel Anderson, Wade Sansbury Total Hours 250 hours Contact Mr. Jeffery Snyder— Finance Director— (561) 768-0424 Information 9snyder@teguesta.org 345 Tequesta Drive, Tequesta, FL 33469-0273 2) Town of Jupiter Inlet Colony, Florida General Municipal government with a population of approximately 400. The Town has Information assets of approximately $14 million and annual revenues of approximately $3 million. The Town provides numerous services including: building, public safety, public works, and other customary services. Scope and Type Financial audits and compliance audits in accordance with the Uniform Guidance of Engagement and the Florida State Single Audit requirements, as applicable. Preparation of the Annual Financial Report. Dates September 30, 2021 through present Partners Daniel Anderson, Wade Sansbury Total Hours 100 hours Contact Mr. Kevin Lucas —Town Administrator —(561) 746-3787 Information lucask@lupiterinletcolonv.org 50 Colony Road, Jupiter Inlet Colony, FL 33469 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 33 3) City of Crystal River, Florida General City government with a population of approximately 3,400. The City has assets Information and deferred outflows of resources of approximately $65 million and annual revenues of approximately $15 million. The City provides numerous services including: water and sewer, sanitation, CRA, public safety, culture and recreation, community development, and other customary services. Scope and Type Financial audits and compliance audits in accordance with the Uniform Guidance of Engagement and the Florida State Single Audit requirements. Preparation of the Annual Financial Report. Dates September 30, 2014 through present Partners Daniel Anderson, Wade Sansbury Total Hours 250 hours Contact Ms. Michelle Russell-Mayndard, Finance Director — (352) 795-4216 Information mrussell@crystalriverfl.org 123 NW US-19, Crystal River, FL 34428 4) City of Marco Island, Florida General City government with a population of approximately 45,000. The City has assets of Information approximately $380 million and annual revenues of approximately $69 million. The City provides numerous services including: general government, public safety, parks and recreation, community development, wastewater utility and other customary services. Scope and Type Financial audits and compliance audits in accordance with the Uniform Guidance of Engagement and the Florida State Single Audit requirements. Preparation of the Annual Comprehensive Financial Report and the maintenance of the GFOA Certificate. Dates September 30, 2013 through present Partners Daniel Anderson, Wade Sansbury Total Hours 350 hours Contact Mr. Guillermo Polanco, Finance Director— (239) 389-5016 Information gpolanco@cityofmarcoisland.com 50 Bald Eagle Drive, Marco Island, FL 34145 5) Islamorada, Village of Islands, Florida General Municipal government with a population of approximately 7,000. The Village has Information assets and deferred outflows of resources of approximately $250 million and annual revenues of approximately $41 million. The Village provides numerous services including: general government, public safety, parks and recreation, community development, wastewater utility and other customary services. Scope and Type Financial audits and compliance audits in accordance with the Uniform Guidance of Engagement and the Florida State Single Audit requirements. Preparation of the Annual Comprehensive Financial Report and the maintenance of the GFOA Certificate. Dates September 30, 2013 through present Partners Daniel Anderson, Alison Wester Total Hours 350 hours Contact Ms. Maria Bassett, Finance Director— (305) 664-6445 Information Maria.bassett@islamorada.fl.us 86800 Overseas Hwy, Islamorada, FL 33036 INDUSTRY EXPERTISE PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 34 The following is a list of municipal governmental audits performed in the past five years by the Bradenton office along with contact names and phone numbers for the Town to utilize in evaluating our experience, abilities, and past performances serving similar Florida entities: Client Name Dates of Annual Audit Services Contact Person Phone Number Hours Partner 1 City of Apopka 2020to current Edward Bass, City Administrator 407-703-1750 450 Anderson 2 City of Callaway 2018to current David Schultz, Finance Director 850-871-6000 300 Sansbury 3 City of Clewiston 2019to current Shari Howell, Finance Director 863-983-1484 300 Sansbury 4 City of Crystal River 2014to current Michelle Russell, Finance Director 352-795-4216 300 Sansbury 5 City of Fernandina Beach 2021 to current Pauline Testagrose, Comptroller 904-310-3334 500 Sansbury 6 City of Haines City 2012 to current Omar DeJesus, Finance Director 863-421-9902 400 Sansbury 7 City of Hallandale Beach 2017 to current Geovanne Neste, Finance Director 954-457-1365 550 Sansbury 8 City of LaBelle 2021 to current Gracie Morton, Finance Director 863-675-2872 200 Anderson 9 City of Marco Island 2013 to current Gil Polanco, Finance Director 239-389-5016 350 Anderson 10 City of Naples 2006to current Gary Young, Deputy Finance Director 239-213-1815 550 Sansbury 11 City of New Port Richey 2021 to current Crystal Dunn, Interim Finance Director 727-853-1054 450 Sansbury 12 City of North Port 2013 to current Scott Skipper, Accounting Director 941-429-7108 450 Sansbury 13 City of Palmetto 2021to current Cheryl Miller, Finance Director 941-723-4570 450 Sansbury 14 City of Plant City 2013 to current Diane Reichard, Finance Director 813-659-4215 450 Sansbury 15 City of Tarpon Springs 2020to current Ron Harring, Finance Director 727-943-1150 400 Anderson 16 City of WiIdwood 2018to current Cassandra Smith, City Clerk/Finance Director 352-330-1330 300 Anderson 17 Town of Fort Myers Beach 2019 to current Joan Renaudo, Accounting Manager 239-765-0202 350 Sansbury 18 Town of Jupiter Inlet Colony 2021 to current Kevin Lucas, Town Administrator 561-746-3787 350 Anderson 19 Town of Lake Placid 2012to current Rachel Osborne, Finance Director 863-699-3747 250 Anderson 20 Town of Longboat Key 2014to current Susan Smith, Finance Director 941-316-6882 400 Sansbury 21 Village of Islamorada 2013 to current Maria Bassett, Finance Director 305-664-6445 450 Anderson 22 Village of Tequesta 2021 to current Jeff Snyder, Finance Director 561-768-0424 300 Sansbury Process to Produce a Meaningful Management Letter A written Management Letter containing matters not required to be included in the auditor's report on compliance and on internal control over financial reporting will be prepared and presented to the Town Manager at the conclusion of each audit. Mauldin & Jenkins believes that the Management Letter is the most important way that the Town can learn of any matters that can improve the Town's financial reporting. During the planning phase, the commitment to develop a truly effective Management Letter is communicated with the engagement team. If there are areas for improvement that have already been identified, they are discussed at this time. Also, Management Letter point memo is created and available for all engagement team members to document potential issues. As issues are identified in the memo, the engagement manager will evaluate the issues and discuss with Town management those determined to be significant. Once all items have been discussed with management and any potential issues resolved, a draft of the Management Letter will be prepared. The Management Letter draft will be provided to the Town prior to issuance. INDUSTRY EXPERTISE I PROACTIVE SERVICE ( PROVEN RESULTS SINCE 1918 35 Experience with EDP Systems and the Extent of the Use of Audit Software in the Engagement Mauldin & Jenkins utilizes a 100% paperless audit approach to the performance of all of our audits via the utilization of ProSystems Engagement. This software has been used by our Firm for many years and allows us to streamline the overall audit process. Additionally, standard Microsoft applications are utilized in conjunction with ProSystems; these include Word and Excel. All of our audit team members are equipped with laptop computers and are extensively trained in the use of our computer applications. Our Bradenton office team members have extensive experience with clients utilizing various accounting softwares. We have a thorough understanding of these systems and use of the account inquiry, utility billing, cash management, and various other functions and modules within these different governmental softwares. We are very proficient in its use and functions and thus typically have the ability to work on our own running reports, obtaining audit documentation, etc. during the audit process. If given the access by our clients, we are able to also perform typical testing through client systems remotely from remote locations, such as our office or elsewhere. We believe that this is an efficient way to utilize the Town's resources while also not burdening Town staff with requests for information as we have knowledgeable professionals who can easily access the information through the Town's software. The Management Advisory Services (MAS) department of Mauldin & Jenkins includes certain individuals who have had substantial training in the accounting, auditing, and use of Electronic Data Processing (EDP) Systems. To compliment these highly trained individuals, all members of the audit staff have also had significant training in computer auditing techniques. Mauldin & Jenkins uses a very detailed and structured approach in using computer auditing techniques, which has been extremely successful for us in our past engagements. At the start of the engagement during our planning phase, we will assess the computer systems used by the Town, and plan the specific computer aided auditing techniques to be used. This will decrease time spent in initial file setup, trial balance setup, and data integrity testing. This approach will allow for more effective audits resulting in a fast sort, filter and analysis of multiple transactions in a population, and provide for drilling down on those items that have the highest risk. Examples of uses of extraction and data analysis in our audit approach are listed below: 1) Summarizing disbursements for a period by dollar range and compare to policy guidelines for complying with certain attributes (approvals and signature requirements, etc.); 2) Searching check register listings for unrecorded items or checks written during the fiscal year; 3) Converting bank or investment activity statements to Excel to provide for a quick listing of deposits for an entire period/year; 4) Converting vendor file information to Excel and comparing employee files with addresses for any similar or unusual items related to vendor files; S) Analyzing general ledger detail transactions and journal entries for effective and efficient testing of all activity for the fiscal year as compared to the prior year; 6) Downloading trial balances, detail journals, and selected transaction files into our software through IDEA. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 36 The trial balance downloaded will then be used to agree to the ultimate draft of the Town's financial statements ensuring that all adjustments and balances are brought forward into the financial statements and providing a clean audit trail for review and support of the Town's financial statements. Should the Town desire a need for our computer aided techniques for non -audit purposes, we would be happy to assist management with our expertise in data extraction and analysis. Artificial Intelligence (Al) Mauldin & Jenkins is excited to be one the first accounting firms in the Southeast to utilize an artificial intelligence tool as part of our audit process — the Al Auditor. The Al Auditor allows for us to scan 100% of your transactions and provide new risk based insights during the audit (such as anomalous transaction patterns found). These risk based insights can be opportunities to correct mistakes or point to areas where there may be malicious activity. As part of our audit methodology, Al systems are becoming what sampling used to be. Sampling was a coping mechanism for big data; the new coping mechanism for big data is Artificial Intelligence (AI). As the amount of data in all audits increase, tools like these are more and more necessary to ensure we can provide you the highest quality audits and advice. Workflow Software and Ability to Work in Remote Environment In addition to the usage of technology above, our Firm uses the workflow management tool called Suralink. This platform combines a dynamic and digital client assistance list, assignment workflow, and secure file hosting to deliver a more efficient and organized engagement for our clients and audit team. For the first time, everyone involved in the engagement will have a real time view of the document collection process. Suralink features include: Dynamic Request list The dyna mic request list is integrated with a secure file hosting system for seamless document -request coordination. 0 Dashboard Get a bird's eye view of the document gathering process in real time and easily assess the progress of your engagement Timeline & Notifications Receive instant notification of any new 25 activity performed and what happened while you were away, Approval Workflow 0 Quickly and easily manage the lifecycle of each request. Easily track what's been done and what is still outstanding. 0 Easy Cmmunicaton System increase the effectiveness of our communication with you with the ability to add comments specific to each request. Export • n"' You can always print or export your list -i' for any reason. you can mark items off and always know where your project stands. Security Suralink boasts state of the art encryption, daily backups, and takes advantage of the latest security standards - In addition to the above accumulation of information electronically via the use of Suralink, Mauldin & Jenkins is very effective in working from a remote environment if requested or necessary. In prior audits, our governmental clients have allowed us read-only access to their systems and we are able to run reports, view purchase orders, invoices, reconciliations, etc. with this access. Our staff are very accustomed to working in this manner to reduce the overall disruption the annual audit otherwise could create for our clients. This has become even more important during the current pandemic situation to continue to be able to serve our clients while not being able to physically be with our clients. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 37 Assistance with GASB Pronouncements GASB has issued over 60 pronouncements in the past 20 years, and continues to research various projects of interest to governmental units. Subjects of note include: • Re-examination of the financial reporting model; • Revenue and expense recognition; • Footnote disclosures; • Capital assets reporting; • Contingencies and risk disclosures; and • Investment fees reporting and disclosures. Considering the number of recently issued or pending GASB pronouncements, we believe proactive training on the parts of auditors and auditees to be of great importance. As in the past with our governmental clients (via free CPE and general discussions), our priority is to communicate all significant information to our clients and offer special training sessions relative to these subjects. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 38 Specific Audit Approach Audit Methodology Our audit of the financial statements will be conducted in accordance with auditing standards generally accepted in the United States of America and will conform to the standards as set forth in the following: • "Generally Accepted Auditing Standards" developed by the American Institute of Certified Public Accountants (AICPA). • Government Auditing Standards issued by the Comptroller General of the United States (also referred to as "Yellow Book"). • Audits of State and Local Governmental Units issued by the American Institute of Certified Public Accountants. • Single Audit Acts Federal and State of Florida. • The Uniform Guidance, OMB Circular A-133 and other applicable OMB Circulars. • Sections 11.45 and 218.39 of the Florida Statutes. • Regulations of the State of Florida Department of Financial Services. • Rules of the Auditor General and other Florida agencies as relevant. Tailored Approach — For each engagement we begin with a detailed audit plan based on our detailed understanding of the Town's policies, procedures, and risk areas. We obtain this understanding through the performance of walkthroughs and internal control documentation questionnaires. We then develop audit procedures based on our engagement specific risk assessment. We use Firm manuals specifically designed for governments to develop audit programs tailored to the Town which incorporate the requirements set forth above. We anticipate that these procedures will enable us to express our professional opinion that the financial statements of the Town present fairly, in all material respects, the financial position and results of operations of the various opinion units in conformity with accounting principles generally accepted in the United States of America. Proposed Segmentation of the Engagement Our professionals, who are knowledgeable with respect to audit requirements for governmental entities, will be assigned based on their expertise with respect to each segment. Our audit procedures, related documentation and quality review will be segregated by each segment as follows based on our review of the Town's prior financial statements, budgets, request for proposal, past experience, and other information available. Segment ll Year -End Procedures (Final Fieldwork) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 r The below time frames are estimates based on our understandings of the Town's needs for its 2022 audit. We at Mauldin & Jenkins would be flexible in the timing of certain events as requested by the Town. As noted in the table below, we want to work with Town personnel in an effective manner. We intend to do a great deal of planning and tailoring of our approach from our initial visits. We do not want our clients to feel that they have to reinvent the wheel every time we ask for something. However, to make this process cost the Town as little as possible (both in dollars and their individual time), it is important to start only when ready and avoid auditing a moving target. The following table attempts to depict the timing and key elements of the planned audit process: Timing of Audit Process and Procedures Segments a� �a� PQc tvSegment I - Planning and Interim Procedures Ongoing consultation on major issues and developments throughout the year, and greater discussions as year-end approaches (such as new GASB standards). Meet management to discuss audit risks and scopes. - Engagement team planning meetings and performance of interim audit procedures. Gain understanding of significant processes and key controls. _ Perform testing of key controls with goal of reducing substantive audit testing. Detemine nature, timing and extent of substantive tests to be performed. Finalize audit plan based on results to-date.Segment _ 11 - Final Audit Fieldwork. Perform substantive tests (detail testing of respective general ledger/trial balance accounts, and final analytical procedures and key ratios and relationship of financial data). Conduct a final evaluation of risk assessments. _ Conduct of progress meetings with management as needed and as often as desired. Preparation and delivery of draft financial statements, reports, findings, management letter comments, and any other deliverables. Meeting with management to discuss draft deliverables and final completion and presentation time frames. . Segment III - Review, Completion and Delivery Procedures Upon management's review, delivery of ACFR, internal control reports, and management letter to management. . Presentation of audit deliverables to the governing board. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 Hs Segment I: Planning and Interim Procedures This segment includes: • Obtaining a signed engagement letter for the financial and compliance audit; (� • Meeting with Town management to discuss the scope of the audit, timing of our work, and preparation of client schedules, and to address any concerns; • Reviewing previously issued and interim financial reports, comment letters, monitoring reports, and other supporting workpapers; • Reading minutes of Town meetings; • Reviewing the Town's current year budget, as adopted and revised; • Reviewing new debt agreements, and other various documentation; • Updating our understanding of the Town's accounting policies and procedures, including the financial and other management information systems utilized by the Town; • Updating our already in-depth knowledge of the Town's EDP equipment, software and systems in use; • Performing analytical reviews to determine critical areas and assess risks; • Performing a preliminary evaluation of the internal control structure at the account and assertion level; • Designing and performing applicable tests of controls related to the financial statements and internal accounts; • Making fraud inquiries and assessing the risks of material misstatement; • Obtaining a list of cash, investment, debt, and selected revenue accounts for confirmation purposes, as applicable; • Determining audit strategies for balance sheet and operating statement accounts based on audit risk; • Obtaining a preliminary Schedule of Expenditures of Federal Awards to initiate planning and internal control testing for the Single Audit; • Preparing year-end audit programs; • Meeting with appropriate Town personnel to discuss the results of our preliminary audit work. Segment II: Final Audit Fieldwork Procedures This segment includes: • Conducting an analytical review of account balances based on closing balances; • Testing the valuation, restrictions and cut-offs of cash and investment c balances, as applicable; '{. • Testing receivable cut-offs and balances, including an analysis of subsequent receipts; • Testing cut-off and valuation of inventory; • Reviewing and testing supporting documentation for the allowance for doubtful accounts, prepaid items and other assets; • Vouching capital asset additions and deletions, analyzing charges for appropriate accounting and testing depreciation; • Testing accounts payable cut-offs and balances, including an analysis of subsequent disbursements; • Testing accrued payroll, compensated absences, OPEB payable, and other accrued liability cut-offs and balances; • Testing debt balances and debt covenant compliance; • Testing compliance with applicable laws and regulations; • Testing the classification of net position (unrestricted, restricted and net investment in capital assets); • Performing analytical procedures and substantive testing of revenues and expenditures/expenses; • Obtaining and auditing the final Schedule of Expenditures of Federal Awards; INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 41 • Completing compliance tests for the major programs selected for testing as required by the Federal Single Audit Act, as applicable; • End of fieldwork exit conference. Segment III: Review, Completion and Delivery Procedures This segment includes: • Reviewing workpapers to ensure quality and thoroughness of audit procedures; • Summarizing the results of audit procedures; • Obtaining attorney letters; • Evaluating commitments, contingencies and subsequent events; • Proposing audit adjustments; • Summarizing and evaluating passed audit adjustments; • Evaluating compliance exceptions; • Reviewing draft financial statements and related note disclosures; • Performing financial condition assessment procedures; • Preparing drafts of audit reports and management letter; • Delivering drafts of audit reports and letters to appropriate client officials; • Finalizing all reports and management letter; • Obtaining signed representation letter and the Town's approval of the final financial statements; • Drafting the Data Collection Form and obtaining the Town's approval; • Preparing and providing the Town a PDF document and "camera ready' copy of the audited financial statements; • Final exit conferences and presentations with appropriate Town officials. Following the completion of the audit, we will provide written draft reports to management for review and approval including the following: • An independent auditor's report on the fair presentation of the Governmental Activities, Business -Type Activities, each Major Fund, and the Aggregate Remaining Fund Information, which collectively comprise the Town's basic financial statements in conformity with generally accepted accounting principles, including an opinion on the fair presentation of the supplementary information and the Schedule of Expenditures of Federal and State Awards "in relation to" the audited financial statements. • An independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards, which will include any reportable conditions. • An independent auditor's report on compliance for each major program and on internal control over compliance required by OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Chapter 10.550, Rules of the Auditor General, of the State of Florida. These reports will include any reportable conditions or instances of noncompliance. • A management letter that outlines any constructive suggestions for improvement to management. • Any comments required by the Rules of the Auditor General, Chapter 10.554(1)(i). • Acknowledgement and communication surrounding Statement of Auditing Standards (SAS) No. 114, The Auditor's Communication with Those Charged with Governance. We will provide, as required, communications to management on each of the following: - Our responsibility, as your auditors, under auditing standards generally accepted in the United States of America. - Accounting policies. - Management's judgments and accounting estimates. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 42 - Financial statement disclosures. - Related accounting matters. - Significant difficulties encountered in performing the audit. - Audit adjustments. - Disagreements with management. - Representations from management. - Management consultation with other accountants. - Significant issues discussed with management. - Other information in documents containing audited financial statements. - Independence. Level of Staff and Number of Hours to be Assigned Based on the Town's request for proposal, we have also prepared a schedule of events, including level of staff and number of hours to be assigned to each proposed segment of the engagement, which is representative of the expected 2022 audit in the following tabular presentations: Segmented Hours by Staff Level Segments Engagement Team Members by Level Partner Supervisory Staff Total Segment I - Planning and Interim Procedures 8 10 - 18 Segment II - Final Audit Fieldwork Procedures 12 30 40 82 Segment III - Review, Completion & Delivery Procedures 10 10 - 20 Total Engagement 30 50 40 120 Sampling Techniques and the Extent to Which Statistical Sampling Will be Used in the Engagement Our approach is evolving to utilize artificial intelligence tools to scan entire populations and is fast eliminating the need for sampling. In some situations, sampling will still be necessary or required. When we utilize audit sampling, we do so as provided in U.S. Auditing Standards AU-C Section 530, Audit Sampling. We would plan to utilize audit sampling whenever a decision is made to apply a specific audit procedure to a representative sample of items within the account balance or class of transactions with the objective being reaching a conclusion about the entire balance or class. We anticipate using audit sampling on the following types of audit tests: • Substantive tests of details of balance sheet account balances; • Substantive tests of details of transactions; • Tests of controls; • Tests of compliance with laws and regulations. Our use of audit sampling will be based on the guidance in AU-C Section 530 and the AICPA Audit and Accounting Guide - Audit Sampling. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 43 Type and Extent of Analytical Procedures to be Used in the Engagement Analytical procedures can be applied to almost every financial statement balance in accordance with U.S. Generally Accepted Auditing Standards. It is, therefore, an efficient audit strategy to employ analytical procedures to the maximum extent possible. Analytical procedures may augment substantive tests of details depending on our overall risk assessment of Town accounts. The elements of analytical procedures we plan to consider are as follows: 1. Identify the factors on which a given accounting result should depend; 2. Determine the approximate relationship between the accounting result and those underlying factors; 3. Predict what the current results should be if that relationship continued; 4. Compare the actual current result to the prediction; 5. Investigate and corroborate significant variances between the actual result and the prediction; 6. Reach a conclusion as to the reasonableness of the reported result. Types of analytical procedures employed will include: • Reviewing changes from prior years for reasonableness; • Reviewing accounts for items larger or smaller than expected when compared to budgets or forecasts; • Reviewing and comparing logical relationships between years (e.g., payroll taxes and benefits to wages, etc.). Comparisons between years can be made more effective when logical relationships between elements of the financial statements that would be expected to conform to the predictable pattern are used to develop trends. This is primarily accomplished through the use of ratios; • Analyzing and comparing nonfinancial information, such as number of taxable properties, geographical area, number of employees, etc. All analytical procedures performed as substantive tests are documented on each applicable audit program. Approach to betaken to Gain and Document an Understanding of the Town's Internal Control Structure For purposes of an audit of the financial statements and statutory, regulatory and contractual compliance, the Town's control structure consists of the following five elements as they relate to the Town's ability to conduct operations and use resources in accordance with management's authorization and consistent with laws, regulations, contracts and policies, and to record, process, summarize, and report financial data consistent with assertions embodied in the financial statements: (1) the control environment; (2) risk assessment; (3) control activities; (4) information and communication processes/systems; and (5) monitoring. The internal control structure and its policies and procedures are an important source of information about the types and risks of potential material misstatements that could occur in the financial statements and violations of statutory, regulatory and contractual requirements. This information is essential for effective audit planning and in designing effective and efficient audit tests. In our understanding of the Town's internal control structure, we will obtain knowledge about: How internal control structure policies, procedures and records are designed; Whether internal control structure policies, procedures and records have been placed in operation, i.e., whether the Town is using them; INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 44 • Whether internal control structure policies, procedures and records are designed effectively, i.e., whether they are likely to prevent or detect material misstatements or compliance violations on a timely basis; • Whether internal control structure policies, procedures and records are operating effectively. Auditing standards generally accepted in the United States of America require the auditor to document our understandings of the internal control structure elements. The form and extent of documentation is flexible. Generally, the more complex an entity's internal control structure and the more extensive the procedures performed to obtain the understanding, the more extensive our documentation should be. In addition to memos, we plan to use specific designed forms and questionnaires to document our understanding of the internal control structure. Recent changes in auditing standards, known as the risk assessment standards, denote that the auditor is not required to test internal control so as to rely on them to reduce other test work, but do not allow for only inquiry procedures related to internal control. We are required, and will perform, other procedures, such as walkthroughs and observation, related to controls over significant financial statement and audit assertions. Approach to be taken in Determining Laws and Regulations to be Subject to Audit Test Work Standards for testing and reporting on compliance with laws and regulations are established by Auditing Standards AU-C Section 935, Compliance Audits. We will use this guidance to perform tests to determine the Town's compliance with certain provisions of laws and regulations (Florida Statutes, etc.), contracts, grant agreements, and debt agreements, where noncompliance could have a direct and material effect on the financial statements. Our approach to be taken to determine the laws and regulations that will be subject to audit test work will include procedures designed to identify requirements found in legal or legislative data, administrative regulations, and documents associated with grant and contract arrangements. The following procedures and policies will be applied depending on the nature and materiality of the laws and regulations: • During the planning phase, the type of audit to be performed, as it relates to compliance matters, will be communicated to all personnel assigned to the engagement. • Obtain a list of all federal award programs from which the client received and expended funds and identify, using the prescribed risk -based approach, the major programs required to be audited. If a program -specific audit is required, identify the award program to be audited. • Identify applicable state and local statutory and regulatory requirements and contractual requirements. • Plan and document the audit procedures to be performed relative to material state and local statutory and regulatory requirements and contractual requirements. • Perform and document federal, state, and local statutory, regulatory and contractual compliance audit procedures as deemed to be applicable and appropriate during the planning stage of the engagement. • Make specific inquiries of management concerning the following matters: ■ The Town's compliance with laws and regulations. ■ The Town's policies relative to the prevention of statutory, regulatory and contractual violations. ■ The use of directives issued by the Town and periodic representations obtained by the Town from officials and other management personnel at appropriate levels of authority concerning compliance with laws and regulations. • Specific testing for issues that are unique to Florida governments: ■ Testing as to whether or not the Town and its constitutional officers complied with Section 218.415, Florida Statutes, regarding the investment of public funds. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 45 ■ Testing as to the Town's compliance with Section 166.241, Florida Statutes, regarding adoption and reporting of annual budget, such as the minimum information required to be included in the budget, when the budget must be posted on the Town's website after adoption, requirements on posting budget amendments. ■ Testing of debt covenant compliance requirements. ■ Testing of the financial condition assessment procedures pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, of the State of Florida, and determination as to whether or not the Town has met one or more of the conditions described in Section 218.503(1), Florida Statutes and Chapter 2012-38, Laws of Florida. Approach to be taken in Drawing Audit Samples for Purposes of Tests of Compliance Applicable auditing standards state that, in testing for compliance with laws and regulations, the number, selection, and testing of transactions is based on the auditor's professional judgment. None of the guidelines, primarily AU-C Section 250, explain whether this requirement to select a representative number for testing compliance means that audit sampling is necessary. The two possible approaches to audit sampling are nonstatistical and statistical. AU-C Section 530, Audit Sampling, indicates that both of these approaches are capable of producing sufficient evidential matter, if properly applied. The types of procedures that are applied are not determined by the sampling approach used. Either approach may be used to apply whatever tests of details deemed necessary in the circumstances. The importance of professional judgment cannot be overemphasized as it applies to the evaluation of the adequacy of evidential matter generated by the sampling approach. Regardless of the sampling approach selected, we will properly plan, perform, and evaluate the results of the sample. Professional judgment must be used to relate the sample results to other evidential matter when we form a conclusion about compliance with laws and regulations. It should be noted, however, that not all tests of compliance or controls are transaction related. If we decide to use audit sampling, attention is focused on which sampling approach (statistical or non -statistical) to use. Substantial information is given in the AICPA Sampling Guide and several college and professional books on the use of various statistical sampling approaches. The basic requirements that relate to all compliance related samples, statistical and nonstatistical, are as follows: • Planning. We will relate the population to the objective of the audit test; i.e., defining the population and sampling unit. • Selection. We will select items that can be expected to be representative of the population. • Evaluation. We will project sample results to the population and consider sampling risk. In a compliance sampling application, the population is defined as all items that constitute the account balance or class of transactions, or the portion of the balance or class, being tested (i.e., all expenditures of the Town above a certain threshold required to be bid). The population for a substantive sample usually is the account balance or class of transactions excluding those items selected for testing because of individual significance. The term individually significant item encompasses two types of items: • Individually significant dollar items. • Unusual items (that is, items that have audit significance by their nature). INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 46 Due to the nature of tests of controls or compliance, we ordinarily are not concerned with identifying individually significant items when tests of controls or compliance are performed using audit sampling. Sampling results can be projected only to the population from which the sample is drawn. The use of the wrong population for a sampling application could mean that conclusions based on the sample are invalid for our purpose. The sampling units are the individual items that are subjected to tests and that represent the components of the population. It is important to properly identify the sampling unit before the sample is selected to produce an efficient and effective sampling application. Examples of sampling units would be individual capital disbursements, etc. The determination of the specific sampling unit is influenced by the following considerations: • The sampling unit should produce an efficient sampling plan. • The sampling plan must be effective to accomplish its objectives. • The nature of the audit procedures can determine the sampling unit to be used. AU-C Section 530, requires a "representative sample". There are several commonly used methods of selecting samples that meet the criteria of representativeness stipulated by AU-C Section 530. The following are some of those methods: random (can be statistical or nonstatistical), systematic (can be statistical or nonstatistical), or haphazard (nonstatistical). We will evaluate whether the sample selected seems representative of the population to be tested. If the sample does not seem representative, we would reselect. For all items in the population to have a chance to be selected, we will determine that the sample population actually includes all the items (e.g., capital disbursements, etc.) comprising the balance. There are many ways to determine the completeness of a sample population, including: • If the sample is selected from a trial balance, we can foot the trial balance and reconcile the total to the account balance. • If the items are numerically sequenced, we can scan the accounting records to account for the numerical sequence of items in the population and select the sample from that sequence. The two sampling forms presented both include a step that allows the auditor to document how the completeness of the sample population was considered. Whenever practical, we will consider using random selection (with a random number table or microcomputer -generated numbers) or systematic selection. Haphazard selection may be used when the population is not numbered or when other circumstances make use of a random -based method impractical. Using one of these random -based methods does not make the sampling application statistical. The evaluation of sample results has two aspects. We will need to project the noncompliance. Also, we will need to consider the sampling risk. In a statistical sample, sampling risk must still be considered and restricted to a relatively low level but cannot be objectively measured. This is the primary conceptual distinction between statistical and nonstatistical sampling. In the two nonstatistical sampling approaches presented in this section, sampling risk is assessed by considering whether the rate or amount of exceptions identified in the sample exceed the expected rate or amount of exceptions used in designing the sample. INDUSTRY EXPERTISE I PROACTIVE SERVICE ( PROVEN RESULTS SINCE 1918 47 Availability of Proposer While the performance of the audit only occurs during a brief portion of the year, we are available to Town management throughout the year to discuss any material matters that could affect the financial position or results of operations of the Town. This availability not only benefits management in allowing timely decision to be made, but it also makes for a more efficient audit process, as significant events and transactions are dealt with as they occur, as opposed to solely during the audit fieldwork. Lastly, we commit to ensuring adequate staff resources are available to complete the audit within the time constraints desired by the Town. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 48 Identification of Anticipated Potential Audit Problems Single Audits Single Audits can be quite cumbersome — especially during a time when new programs are being created and new funding streams are available from the federal government. Since 2020, we have seen a significant amount of new federal funding made available via the Coronavirus Aid, Relief, and Economic Security Act ("CARES"), the Omnibus Appropriations and Coronavirus Relief Package, the American Rescue Plan Act, and most recently, the Infrastructure Investment and Jobs Act. Obtaining the needed information from a compliance and financial perspective can be difficult for the auditor and auditee. We anticipate similar difficulties in performing the audit of the Town if a Single Audit is required. However, we do believe that with proper planning and communication by all sides, and with the assistance of Town personnel, all potential problems should be easily overcome. The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), entails more than 100 pages of regulations in applying for, managing, and auditing federal grants and cooperative agreements. The Uniform Guidance includes many complex requirements for you as the auditee to adhere to — including those related to procurement (which seemingly continue to evolve), sub recipient monitoring, and indirect costs. We have a very good understanding of both the auditor and grant recipient requirements of the Uniform Guidance, and are available to assist you in adhering to the provisions thereof. Additionally, we are active members of the AICPA's Government Audit Quality Center (GAQC) which continues to provide significant updates and guidance to the funding created by the federal government in response to the COVID-19 pandemic. As members of the GAQC, we have direct access to the information as soon as it is made available and can be a valued resource to the Town as a recipient of any of this new funding. Other Potential Problems In addressing any issue, communication and timely resolution are critical. Mauldin & Jenkins prides itself in developing professional relationships and rapport with clients which facilitate open and honest communication. Mauldin &Jenkins' stance would be based on reporting meaningful information to the financial statement users, but understanding that the financial statements are the Town's representations. To do less would compromise our independent status. We use the following approach to seek a mutually agreeable resolution of accounting and reporting issues. Step 1 Define and understand the issue through discussion with the Town's management and verified audit information. Step 2 Make an initial assessment of the impact of alternative accounting treatments. Step 3 If the impact has significant potential, gather research which may include the following: obtain the Town's research and rationale for their position; gather additional details; draw on common practices within other similar sized governments; utilize recognized Firm experts. Step 4 Discuss with Town staff the Firm's preferred position and rationale. Step 5 Resolve the issue. INDUSTRY EXPERTISE I PROACTIVE SERVICE PROVEN RESULTS SINCE 1918 49 No Litigation, Federal/State Desk Reviews or Disciplinary Action Mauldin & Jenkins has had no cases brought forth against the Firm over the past three years in which our Firm was a named party. Additionally, Mauldin & Jenkins has not had a federal or state desk review or field review of its audits during the past three years. Mauldin & Jenkins has not had any disciplinary actions taken (nor are any pending) against the Firm during the past three years with any state or federal regulatory bodies or professional organizations. We have a long standing history of providing excellent services to our clients and have had no prior record of substandard audit work. As noted above, there is no pending litigation against our Firm that may be of relevance to the fulfillment of a contract between Mauldin & Jenkins and the Town. Additionally, we note no problems that may affect our ability to complete the project as defined in the Town's request for qualifications. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 18 Required Forms TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No, 23-01 BID CERTIFICATION ( ) Individual ( ) Partnership ( ) Corporation ( X) Other (Specify) LLC Name of Company (or Individual): Mauldin & Jenkins, LLC Address: 1401 Manatee Ave W, Suite 1200, Bradenton. FL 34205 Telephone Number: 941-747-4483 Fax Number: 941-747-6035 Email Address: danderson@mjcpa.com Tax Identification #: 58-0692043 Addenda Received: Bidder's Representative: Daniel R. Anderson, CPA Title: Partner Proposed Total Fee to Provide Requested Services for five (5) years: $ 103,500 The undersigned certified under oath the truth and correctness of all statements and of all answers to questions made hereinafter: IN WITNESS WHEREOF, the Proposer hereto has executed this Bid Certification Form this 24th day of February , 20 23 (CORPORATE SEAL) ATTEST: BIDDER: Jacqualyn McGlaughlin Daniel R. Anderson Printed Name Signature Admin 2-24-2023 Title Date Printed Name Signature Authorized Officer Partner 2-24-2023 Title Date 21 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 50 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 State of } Florida County of } Manatee On this the 24th day of February , 20 23, before me, the undersigned Notary Public of the State of Florida, personally appeared Daniel R. Anderson (Name(s) of Individual(s) who appeared before Notary) and whose name(s) is/are subscribed to within instrument, and he/she/they acknowledge that he/she/they executed it. WITNESS my hand and official seal Personally known to me: X Produced Identification: Type of Identification Produced: 22 NOTARY PUBLIC STATE OF FLORIDA CARA KRUSCH f NOTARY State of Florida nwc ' Commission: HH 148319 Expires: 07/01/2025 INDUSTRY EXPERTISE I PROACTIVE SERVICE ! PROVEN RESULTS SINCE 1918 51 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 DRUG -FREE WORKPLACE FORM The undersigned firm in accordance with Section 287.087, Florida Statutes, hereby certifies that By: Mauldin & Jenkins, LLC (Name of Business) DOES/DOES NOT: (Circle appropriate response) Publish a statement notifying employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance is prohibited in the workplace, specifying the actions that will be taken against employees for violations of such prohibition. 2. Inform employees about the danger of drug abuse in the workplace, the business's policy of maintaining a drug -free workplace, and any available drug counseling. Signature Authorized Officer 23 Date: 2-24-2023 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 52 AULDIN ENKINS & TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 SWORN STATEMENT PURSUANT TO SECTION 287.133(3) (a), FLORIDA STATUTES ON PUBLIC ENTITY CRIMES THIS FORM MUST BE SIGNED AND SWORN TO IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICIAL AUTHORIZED TO ADMINISTER OATHS. This sworn statement is submitted to Town of Gulf Stream, Florida (Print name of the public entity) by Daniel R. Anderson, Partner (Print individual's name and title) for Mauldin & Jenkins, LLC (Print name of entity submitting sworn statement) Whose business address is 1401 Manatee Avenue West, Suite 1200 Bradenton, Florida 34205 and (if applicable) its Federal Employer Identification Number (FEIN) is 58-0692043 (If the entity has no FEIN, include the Social Security Number of the individual signing this sworn statement I understand that a "public entity crime" as defined in Paragraph 287.133(1)(g), Florida Statutes, means a violation of any state or federal law by a person with respect to and directly related to the transaction of business with any public entity or with an agency or political subdivision of any other state or of the United States, including, but not limited to, any bid or contract for goods or services to be provided to any public entity or an agency or political subdivision of any other state or of the United States and involving antitrust, fraud, theft, bribery, collusion, racketeering, conspiracy, or material misrepresentation. I understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida Statutes, means a finding of guild or a conviction of a public entity crime, with or without an adjudication of guild, in any federal or state trial court of record relating to charges brought by indictment or information after July 1, 1989, as a result of a jury verdict, no jury trial, or entry of a plea of guilty or nol contender. 24 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 53 &�AULDIN ENKINS TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 4. 1 understand that an "affiliate" as defined in Paragraph 287.133(1)(a), Florida Statues, means: 1 . A predecessor or successor of a person convicted of a public entity crime: or 2. Any entity under the control of any natural person who is active in the management of the entity and who has been convicted of a public entity crime. The term "affiliate" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in the management of an affiliate. The ownership by one person of shares constituting a controlling interest in another person, or a pooling of equipment or income among persons when not for fair market value under an arm's length agreement, shall be a prima facie case that one person controls another person. A person who knowingly enters into a joint venture with a person who has been convicted of a public entity crime in the State of Florida during the preceding 36 months shall be considered an affiliate. 5. 1 understand that a "person" as defined in Paragraph 287.133(1)(e), Florida Statutes, means any natural person or entity organized under the laws of any state or of the United States with the legal power to enter into a binding contract and which bids or applies to bid on contracts for the provision of goods or services let by a public entity, or which otherwise transacts or applies to transact business with a public entity. The term "person" includes those officers, directors, executives, partners, shareholders, employees, members, and agents who are active in the management of an entity. Based on information and belief, the statement which I have marked below is true in relation to the entity submitting this sworn statement. (indicate which statement applies) X Neither the entity submitting this sworn statement, nor any of its officers, directors, executives, partners, shareholders, employees, members or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one or more of its officer's directors, executives, partners, shareholders, employees, members or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. The entity submitting this sworn statement, or one of more of its officer's directors, executives, partners, shareholders, employees, 25 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 54 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 members or agents who are active in the management of the entity, nor any affiliate of the entity has been charged with and convicted of a public entity crime subsequent to July 1, 1989. However, there has been a subsequent proceeding before a Hearing Officer of the State of Florida, Division of Administrative Hearings and the Final Order entered by the Hearing Officer determined that it was not in the public interest to place the entity submitting this sworn statement on the convicted vendor list. (Attach a copy of the final order) I UNDERSTAND THAT THE SUBMISSION OF THIS FORM TO THE CONTRACTING OFFICER FOR THE PUBLIC ENTITY IDENTIFIED IN PARAGRAPH 1 (ONE) ABOVE IS FOR THAT PUBLIC ENTITY ONLY AND THAT THIS FORM IS VALID THROUGH DECEMBER 31 OF THE CALENDAR YEAR IN WHICH IT IS FILED. I ALSO UNDERSTAND THAT I AM REQUIRED TO INFORM THE PUBLIC ENTITY PRIOR TO ENTERING INTO A CONTRACT IN EXCESS OF THE THRESHOLD AMOUNT PROVIDED IN SECTION 287.017, FLORIDA STATUTES FOR CATEGORY TWO OF ANY CHANGE IN THE INFORMATION CONTAINED IN THIS FORM. (Signature) STATE OF } Florida COUNTY OF} Manatee 2-24-2023 (Date) PERSONALLY APPEARED BEFORE ME, the undersigned authority, Daniel R. Anderson (Name of individual signing) who, after first being sworn by me, affixed his/her signature in the space provided above on this 24th day of February 20 23 My Commission expires: 07/07/2025 (NOTARY PUBLIC) 26 CARA KRUSCH NOTARY State of Florida weuc ' Commission: HH 148319 Expires: 07/012025 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 55 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 AUDITING SERVICES RANKING/SELECTION EVALUATION FORM Firm Name; Mauldin & Jenkins, LLC 1. Qualifications and Experience (0-20) Proposers are evaluated on their experience in providing similar services specific to municipal audits 2. Technical (0-20) Does the proposal indicate a thorough understanding of the Town's Needs? Does the proposal specifically and thoroughly describe the approach and method to the project? Is the proposal complete? 3. Availability of Key Personnel (0-10) Proposal indicates an appropriate level of personnel to adequately provide the necessary services. 4. Timely Project Commencement/Completion (0-10) Proposal indicates the commitment to meet an acceptable timeframe. 5. Office Location (0-10) It is important for the firm to have a local office with sufficient personnel to provide adequate responsiveness. 6. Financial (0-10) Financial resources and capabilities. Evidence of insurance, Cost effectiveness. 7. References (0-10) Upon contacting listed references, it was determined that services provided by the firm were satisfactory or above. 8. Rates/Cost (0-10) What are the rates of the various individuals who will be responsible for working on this project. Evaluator: Total Score: out of 100 27 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 56 INTEGRITY. INNOVATION. INSPIRATION. 100+ year history of quality & expertise Continued advancements. opportunities & solutions to drive us into the future A Culture guided by our vision of service and cammunity MAULDIN&JENKINS www.mjcpa.com Town of Gulf Stream, Florida RFP No. 23-01 Sealed Dollar Cost Bid Professional Auditing Services Fiscal Years September 30, 2022 through 2026 Mauldin & Jenkins, LLC Certified Public Accountants Contact Persons: Daniel Anderson, CPA, Partner, and Wade Sansbury, CPA, Partner Phone: 941-747-4483 Fax: 941-747-6035 Email: danderson(d,mjcpa.com wsansburynmjcpa.com February 24, 2023 1 2:00 PM ELECTRONIC COPY Cost Proposal February 24, 2023 Town of Gulf Stream, Florida Attention: Renee Basel, Town Clerk 100 Sea Road Gulf Stream, Florida 33483 Ladies and Gentlemen: Mauldin & Jenkins, LLC is pleased to submit its proposal, including this cost portion of the proposal, to provide annual financial and compliance auditing services for the Town of Gulf Stream, Florida (the "Town"). The contract for such audit services will be for the fiscal years ending September 30, 2022, with the opportunity to extend the contract for four additional fiscal years, subject to annual review and recommendation by the Town Manager. As requested by the Town, we have enclosed below the all-inclusive maximum fee for the financial and compliance audit services for the September 30, 2022 through 2026 year-end audits. This sealed cost proposal contains all pricing information relative to their performance. The detail of each year's fee can be found on the following pages. • 2022 - $19,500 • 2023 - $20,000 • 2024 - $20,500 • 2025 - $21,500 • 2026 - $22,000 As a Member of Mauldin & Jenkins, LLC, I am certified and authorized to represent Mauldin & Jenkins; empowered to submit the bid; and authorized to sign a contract with the Town. The Town of Gulf Stream, Florida would continue to be an important client to us and one we would be proud to serve. We offer you a team with significant government experience in Florida and the Southeast. We sincerely appreciate the opportunity to serve the Town, and look forward to hearing from you. A�� PC5►m Wade Sansbury, CPA, Pa er wsansburv@micpa.com 941-741-2255 (direct) Sincerely, MAULDIN & JENKINS, LLC c�� Daniel Anderson, CPA, Partner danderson@micpa.com 1401 Manatee Ave West, Suite 1200 Bradenton, Florida 34205 941-741-2213 (direct) 855-891-0070 (toll free) INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 1 TOWN OF GULF STREAM, FLORIDA Request for Proposals, RFP No. 23-01 Dollar Cost Bid Proposal SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR AUDIT OF THE TOWN OF GULF STREAM'S FINANCIAL STATEMENTS: SUPPORTING SCHEDULE FOR PROFESSIONAL AUDIT SERVICES Hours Hourly Rates Total Partners 30 280 8,400 Manager Supervisory Staff 50 180 9,000 Staff 40 150 6,000 Other (Specify) Subtotal Out-of-pocket expenses Meals and lodging1,500 Transportation 500 Other (Specify) (M&J Discount) TOTAL PRICE FOR AUDIT SERVICES Year one 9/30/22 $ 19,500 Year two 9/30/23 $ 20,000 Year three 9/30/24 $ 20,500 Year four 9/30125 $ 21,500 Year five 9/30/26 $ 22,000 20 INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2022 FINANCIAL STATEMENTS Hours Hourly Rate Total Partners 30 $280 Supervisory Staff 50 180 Staff Professionals 40 150 Total for Services Described in RFP 120 Out -of -Pocket Expenses: Meals and Lodging Transportation Mauldin & Jenkins Discount from Standard Fees and Expenses Total All Inclusive not to Exceed Price for 2022 Audit $ 8,400 9,000 6,000 23,400 1,500 500 it nnni $ 19,500 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2023 FINANCIAL STATEMENTS Hours Hourly Rate Total Partners 30 $285 Supervisory Staff 50 185 Staff Professionals 40 155 Total for Services Described in RFP 120 Out -of -Pocket Expenses: Meals and Lodging Transportation Mauldin & Jenkins Discount from Standard Fees and Expenses Total All Inclusive not to Exceed Price for 2023 Audit INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 $ 8,550 9,250 6,200 W nnn 1,500 500 (6,000) $ 20,000 3 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2024 FINANCIAL STATEMENTS Hours Hourly Rate Total Partners 30 $285 $ 8,550 Supervisory Staff 50 185 9,250 Staff Professionals 40 155 6,200 Total for Services Described in RFP 120 24,000 Out -of -Pocket Expenses: Meals and Lodging 1,500 Transportation 500 Mauldin & Jenkins Discount from Standard Fees and Expenses (5,500) I All Inclusive not to Exceed Price for 2024 Audit $ 20,500 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2025 FINANCIAL STATEMENTS Hours Hourly Rate Total Partners 30 $290 $ 8,700 Supervisory Staff 50 190 9,500 Staff Professionals 40 160 6,400 Total for Services Described in RFP 120 24,600 Out -of -Pocket Expenses: Meals and Lodging Transportation Mauldin & Jenkins Discount from Standard Fees and Expenses Total All Inclusive not to Exceed Price for 2025 Audit INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 1,500 500 (5,100) $ 21,500 4 SCHEDULE OF PROFESSIONAL FEES AND EXPENSES FOR THE AUDIT OF THE 2026 FINANCIAL STATEMENTS Partners Supervisory Staff Staff Professionals Total for Services Described in RFP Hours Hourly Rate Total 30 $295 $ 8,850 50 195 9,750 40 165 6,600 120 25,200 Out -of -Pocket Expenses: Meals and Lodging 1,500 Transportation 500 Mauldin & Jenkins Discount from Standard Fees and Expenses (5,200) I All Inclusive not to Exceed Price for 2026 Audit $ 22,000 Important Notes to be Considered: Note (1) — Unlimited Correspondence: It is Mauldin & Jenkins' policy to not charge for routine conversations that occur between the Town and Mauldin & Jenkins. We encourage communication throughout the year. If significant research is involved, we will discuss with you any potential fees prior to beginning. Note (2) — Free Periodic Continuing Education: As noted in our Technical Proposal, we provide free continuing education classes to our clients. This could amount to approximately $2,000 of annual savings for the Town's estimated finance department per person. Note (3) — Additional Services: If it should become necessary for the Town to request Mauldin & Jenkins to provide any additional services (such as bond assurances, etc.), then such additional work shall be performed only if set forth in an addendum to the contract between the Town and Mauldin & Jenkins. Costs for providing additional services would be agreed -upon with management, utilizing hourly rates as listed above for each respective year. Note (4) — No Hidden Fees or Costs: The pricing schedules contain all pricing information relative to performance of the audit as required by the Town including all reimbursement for travel, lodging, communications, etc. Our estimated number of hours and the associated fee estimate indicated are based on our professional judgment and experience with similar governmental entities. So long as there are no significant changes in the operations of the Town and or the scope of services requested or significant problems requiring additional time, our quoted fees will not change. Note (5) — Single Audit Costs: Because the Town does not always meet the Single Audit requirement, we have elected to price this service separately. This way the Town will only pay for this service if and when needed. We propose a cost of $4,500 per major program over the term of the Town contract. INDUSTRY EXPERTISE I PROACTIVE SERVICE I PROVEN RESULTS SINCE 1918 5 INTEGRITY. INNOVATION. INSPIRATION. 100+ year history of quality & expertise Continued advancernents. opportunities & solutions to drive us into the future A culture guided by our vision of service and community MAULDIN &JENKIINS www.mjcpa.com