HomeMy Public PortalAbout09-7928 Harvey, Covington and Thomas of South Florida Sponsored by: City Manager
RESOLUTION NO. 09-7928
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF OPA-LOCKA, FLORIDA, AUTHORIZING A ONE
(1) YEAR RENEWAL OPTION FOR AUDIT SERVICES
PURSUANT TO THE CURRENT AGREEMENT BETWEEN
THE CITY OF OPA-LOCKA AND HARVEY,COVINGTON&
THOMAS OF SOUTH FLORIDA, LLC, BEGINNING
OCTOBER 1, 2009 AND ENDING SEPTEMBER 30, 2010
WHEREAS,pursuant to Section 218.391,Florida Statutes,the City of Opa-locka("City")is
required to have an annual financial audit of its accounts and records completed within twelve (12)
months after the end of its fiscal year by an independent certified public accountant retained by the
City and paid with City public funds; and
WHEREAS, pursuant to Section 218.391, Florida Statutes, certain auditor selection
procedures are required and such procedures were duly complied with by the City Commission of
the City of Opa-locka ("City Commission") sitting as the Audit Selection Committee; and
WHEREAS, on October 8, 2008, the City Commission adopted Resolution 08-7376,
authorizing the City Manager to enter into an Agreement with the firm of Harvey, Covington and
Thomas of South Florida, L.L.C., ("HCT") for financial auditing services; and
WHEREAS,the Agreement between the City and HCT expires on September 30,2009 and
provides for a one (1)year option to renew consistent with RFP No. 08-012; and
WHEREAS, the City Commission desires to exercise the renewal option set forth in the
Agreement between the City and HCT for a period of one (1) additional year beginning October 1,
2009 through September 30,2010,on the same terms as provided for in the Agreement between the
City and HCT.
Resolution No. 0 9—7 9 2 8
NOW,THEREFORE,BE IT DULY RESOLVED BY THE CITY COMMISSION OF
THE CITY OF OPA-LOCKA, FLORIDA:
Section 1. The recitals to the preamble herein are incorporated by reference.
Section 2. The City Commission of the City of Opa-locka hereby authorizes the City
Manager to renew the Agreement between the City and Harvey, Covington and Thomas of South
Florida,L.L.C.,("HCT"),dated November 17,2008,for a period of one(1)year beginning October
1, 2009 through September 30, 2010, on the same terms as provided for in the Agreement between
the City and HCT, and as is consistent with RFP No. 08-012.
Section 3. The City Manager is authorized to take all necessary and expedient action to
effectuate the intent of this Resolution.
Section 4. This resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED this 2 3 day of SEPTEMBER , 2009.
T PH . ELLEY
MAY Pi R
Attest: Approved as to form and legal sufficiency:
Debor. . Irby Burnadette No iWeeks
City City Attorney
Resolution No. 09-2928
Moved by: TAYLOR
Seconded by: HOLMES
Commission Vote: 5-0
Commissioner Holmes: YES
Commissioner Johnson: YES
Commissioner Tydus: YES
Vice-Mayor Taylor: YES
Mayor Kelley: YES
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Memorandum
TO: Mayor Joseph Kelley
Vice-Mayor Myra L. Taylor
Commissioner Doro Johnson
Commissioner othy Holmes
Commissioner ose Tydus
FROM:
::: . m. Finni City Manager
DATE: ! i '
RE: ' • • • t for Extension of Audit Services Agreement
Request: STAFF IS REQUESTING THAT THE CITY COMMISSION OF OPA-
LOCKA AUTHORIZES THE EXTENSION OF AUDIT SERVICES
AGREEMENT BETWEEN THE CITY OF OPA-LOCKA AND HARVEY,
COVINGTON & THOMAS OF SOUTH FLORIDA, LLC FROM OCTOBER
1,2009 TO SEPTEMBER 30,2010.
Description: The City entered into Audit Services Agreement with Harvey, Covington and Thomas LLC
effective Nov. 17, 2008 and terminating not later than September 30, 2009 with one-year
option to renew. Staff is recommending that the one-year option to renew be exercised.
Financial Impact: Professional fees for auditing services is provided for in the current year's budget.
Implementation Timeline: Immediately
Legislative History: Resolution No. 08-7376
Recommendation(s): Staff recommends approval.
Analysis: Independent audit is required to be performed on the City's annual financial statements in
accordance with Section 218.39,Florida Statutes.
Attachments: Audit Services Agreement dated Nov. 17, 2008.
PREPARED BY: Ezekiel Orji
Sponsored by: City Manager
RESOLUTION NO. 0 8-7 3 7 6
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF OPA-LOCKA, FLORIDA AUTHORIZING THE
CITY MANAGER TO ENTER INTO AND EXECUTE AN
AGREEMENT WITH HARVEY, COVINGTON AND
THOMAS, L.L.C., FOR AUDITING SERVICES IN AN
AMOUNT NOT TO EXCEED SIXTY FOUR THOUSAND
SEVEN HUNDRED DOLLARS($64,700.00),PAYABLE FROM
ACCOUNT NO. 17-513320
WHEREAS, the City Commission of the City of Opa-locka ("City Commission") issued
RFP No. 08-012 for Financial Auditing Services for the City of Opa-locka("City"); and
WHEREAS, the firm of Harvey, Covington and Thomas, L.L.C., ("HCT") was the
successful bidder under the terms and conditions of the issued RFP; and
WHEREAS,the City Commission desires to have HCT perform Financial Auditing Services
with the option to perform other specialized auditing services for the City; and
WHEREAS, the City Commission desires that the City enter into an agreement witRT
consistent with the RFP and the Contract attached as Exhibit "A ". E F "fl
NOW,THEREFORE,BE IT DULY RESOLVED BY THE CITY COMMISSION OF
THE CITY OF OPA-LOCKA, FLORIDA:
Section 1. The recitals to the preamble herein are incorporated by reference.
Section 2. The City Commission of the City of Opa-locka hereby authorizes the City
Manager to enter into and execute the agreement attached as Exhibit "A" with Harvey, Covington
and Thomas, L.L.C. for Financial Auditing Services in an amount not to exceed ($64,700.00),
payable from Account No. 17-513320 and in a contract form acceptable to the City Attorney.
.Section 3. This resolution shall take effect immediately upon adoption.
•
PASSED AND ADOPTED this 22 day of OCTOBER , 2008.
(---):,
JOSEPH L. LLE
MAYOR
Attest: Approved as to form and legal sufficiency:
itirliV 4°P /
i
De e S. - Burnadette No ' - eeks
City Clerk City Attorney
DEC 1 2 2003 Moved by: HOLMES n - 2 7
Seconded by: MILLER _,"'`
Commission Vote: 5-0
Commissioner Tydus: YES
Commissioner Holmes: YES s 0
Commissioner Miller: YES
Vice-Mayor Johnson: YES
Mayor Kelley: YES
•
DORIGINAL
Audit Services Agreement
THIS AGREEMENT is entered into this 17th day of November 2008 between the City
of Opa-Locka ("CITY") and Harvey, Covington & Thomas of South Florida, L.L.C.,
Certified Public Accountants, hereinafter referred to as the "AUDITORS").
WHEREAS, the CITY seeks to retain the services of AUDITORS as independent
AUDITORS; and
WHEREAS, the CITY is charged with the responsibility of controlling the
disbursement and collecting public funds; and
WHEREAS, the CITY put forth a Request for Proposals (RFP) #08-012 for
financial audit services; and
WHEREAS, on September 17, 2008 the Audit Committee of the CITY ranked
AUDITORS as the top candidate to provide financial audit services to the CITY; and
WHEREAS, AUDITORS perform auditing services including other cities and
AUDITORS have been found by the Audit Committee to be capable of providing the
audit services that are sought at a reasonable cost; and
WHEREAS, the AUDITORS desire to be associated with the CITY for the
primary purpose of auditing books, accounting records and finances for the CITY for the
fiscal year ending September 30, 2008, with a one-year op to renew consistent with
the Attached RFP; and
WHEREAS, additional work may be provided through amendments to-this
Agreement with terms and conditions acceptable to the CITY and AUDITORS and
approved as to form and legal sufficiency by the City Attorney.
NOW THEREFORE, in consideration of the premises and the mutual
covenants herein CITY and AUDITORS mutually agree as follows:
1. This Agreement shall be effective as of November 17, 2008 and shall terminate
not later than September 30, 2009 (the "Term"), unless the City exercises its
option.
2. The CITY retains AUDITORS as independent AUDITORS to perform Audit
Services (hereinafter"Services").
3. The CITY shall pay the Auditors, as compensation for the services required, an
aggregate professional staff fees not to exceed $64,700.00 for the year ending
September 30, 2008 as follows: 1/3 upon signing of engagement letter and receipt of
the CITY of the pre-audit letter; 1/3 upon presentation of the draft Comprehensive
Annual Financial Report (CAFR) and the Compliance Reports; and 1/3 upon
delivery final bound CAFR and Compliance Reports.
Page 1
Fees for additional work requested by CITY shall be conducted pursuant to an
Amendment to this Agreement or a letter of engagement which shall be signed by all
parties and include a negotiated cost breakdown, which shall be reflected as an
attachment/exhibit to the Amendment,as applicable.
4. AUDITORS agree to conduct an evaluation of internal controls, including
accounting systems and specific control procedures and assess the extent to which
the controls can be relied upon to ensure accurate information and compliance with
the applicable laws and regulations.
5. AUDITORS agree to perform the requested services consistent with the objectives
set forth in the Request For Proposals (RFP) #08-012 for Financial Auditing
Services and further agrees that the exhibit is incorporated and otherwise
considered a part of this Agreement. Additionally, the following basic services
shall be provided as a part of the Financial Statement audit:
a. An audit and report on the CITY's Comprehensive Annual Financial Report,
including data collection form and the following funds and account groups of the
CITY:
General Fund
Special Revenue Funds n-±
Enterprise Fund
Debt Service Funds DEC -I- •'}
Capital Projects Funds 7 •, 5 2 1,
Trust and Agency Funds
b. Prepare and issue reports relating to applicable compliance with covenants, laws
and regulations, efficiency and economy of operations, internal control structure,
operating and management procedures and effectiveness in achieving program
results pursuant to OMB Circular A-133, and the Rules of the Auditor General.
AUDITORS shall review said reports in draft form with appropriate CITY staff.
c. Accumulate records containing data that should be reflected in the CITY's
books and records. The City will not expect AUDITORS to maintain copies of such
records in their possession.
d. THE COMPLETION TIME FOR ALL AUDITS SHALL BE NINETY(90)
DAYS AFTER NOTIFICATION BY THE FINANCE DIRECTOR OF THE
AVAILABILITY OF THE CITY'S FINAL TRIAL BALANCES. The ninety (90)
day period may be extended by the CITY, provided no additional work is required as
set forth herein. Such audits will be Federal and State Single Audits and shall be
done conformity with the auditing standards set forth in the publication, Government
Auditing Standards issued by the Comptroller General of the United States; the
Single Audit Act Amendments of 1996; and the provisions of OMB Circular A-133
and Chapter 10.550, Rules of the Auditor General; and requirements of Federal And
State agreements and statutory requirements, as each may be applicable. The Finance
Director will coordinate and aid the activities of the Auditors in order to facilitate the
Page 2
audit. Should the Auditors meet with any difficulties in the conduct of their audit
which can not be resolved by the Finance Director or his staff, the Auditor shall
provide him with a written report of the problem, the CITY will compensate the
Auditors for the additional work through an additional fee to be determined by the
parties.
e. AUDITORS shall not be reimbursed for any travel, per diem of related
expenses.
f. For a period of five (5) years after completion of any work provided herein,
the Auditors shall make its work papers, records and other evidence and documents
relating to such available to its successors and the CITY including its designee. The
CITY and its representative shall be entitled, at any time during such five (5) year
period, to inspect such documents and to reproduce same, at its expense, for which
provision will be made at the time needed for reproduction arises.
6. CITY is responsible for (1) the preparation of the CITY's financial statements, (2)
establishing and maintaining effective internal control over financial reporting and
safeguarding assets, (3)properly recording transactions in the records, (4) identifying
and ensuring that the CITY complies with the laws and qpg bons applic4e to its
activities, (5) making all financial records and related information availab1' o the
Auditors and(6)for adjusting the financial statements t rrect misstatements,
Ell 1 2 2008 7 4 5 2 7
It shall also be the responsibility of the CITY to prepare trial balances and financial
schedules for each fund, account group and fund group, type all cash and/or other
confirmations the Auditors request and to locate any invoices selected by the
Auditors for testing,and schedule of all federal awards and state projects.
Further, CITY shall provide adequate work space for the Auditors which shall be
near the accounting records.
7. AUDITORS agree to furnish to the CITY with written progress reports at such
times and with such frequency as the CITY may reasonably request in writing.
8. AUDITORS agree to use best efforts, attention, knowledge and skill in carrying
out Services.
9. AUDITORS acknowledge the importance of completing the Services as set forth
in this Agreement and further agree that time is of the essence in all matters
relating to fulfilling the obligations of this Agreement.
10. The CITY shall not have any obligation hereunder to provide the AUDITORS or
its dependents with medical, health, pension or any other employee benefits.
11. AUDITORS acknowledge and agree that it shall be solely and exclusively its
obligation and responsibility to report to the appropriate governmental agencies
Page 3
and other authorities all compensation received by AUDITORS hereunder and to
report and pay all taxes or impositions thereon. AUDITORS shall indemnify and
hold harmless the CITY for and against any and all claims, damages, losses or
obligations asserted or imposed against the CITY by AUDITORS, any
governmental agency or any other person in connection with the payment or
recovery of such sums.
12. The CITY expressly reserves the right, at any time or for any reason whatsoever,
to retain any other AUDITORS to perform Services that are similar or identical to
the Services being performed by AUDITORS if AUDITORS fail to comply with
this Agreement.
13. AUDITORS acknowledge that, in the course of performing the Services, it may
originate, develop, receive or otherwise become aware of knowledge and
confidential information concerning the CITY and such knowledge and
information, whether oral or written which is developed or acquired by, or
communicated or delivered to AUDITORS or of which AUDITORS may
otherwise become aware are and shall be and remain the confidential information
of the CITY ("Confidential Information"). The AUDITORS shall not use or
disclose any information concerning a recipient of services under this Agreement
for any purpose not in conformity with state statute and applicable federal
regulations. AUDITORS further acknowledge that, in the course of performing
the Services, it may have access to certain other information that relates, directly
or indirectly, to the CITY or its agents, statistical, business or technical research,
development, trade secrets, processes, formulae, specifications, programs,
software packages, technical know-how, methods rid-procedures operation,
business or confidential plans ("Proprietary Information"). This paragraph shall
not apply to appropriately secured public recte is ,{ cdb y Chapter 119,
Florida Statutes. Ll 5
14. AUDITORS agree to hold such Confidential Information and Proprietary
Information in strict confidence; not to disclose such Confidential Information
and Proprietary Information with others or use the same in any way,
commercially or otherwise, except in performance of the Services at anytime
without the prior written consent; to take all actions reasonably necessary to
protect the confidentiality of the information and, at termination of this
Agreement, to return all Confidential Information and Proprietary Information to
the CITY whether written, printed, machine readable or in any other form
whatsoever.
15. All Services provided by AUDITORS are deemed Services done for hire. The
CITY shall be deemed to be the absolute and unqualified owner of and
AUDITORS hereby assigns to the CITY all rights, title and interests in and to any
and all work product furnished to the CITY including, but not limited to, any
developments, additions, or enhancements to the CITY's Proprietary Information
provided by AUDITORS while engaged by the CITY.
Page 4
16. AUDITORS' use of the CITY's seal in any manner, expressly or implied, which
might tend to convey the impression that AUDITORS services indicate an
endorsement by the CITY of AUDITORS services, without the prior written
consent of the CITY is prohibitive.
17. It is understood and agreed that the AUDITORS relationship with the CITY is not
to exercise supervision of the AUDITORS in the performance of the Services nor
shall the CITY require the AUDITORS compliance with detailed orders or
instructions, it being intended that AUDITORS shall serve as independent
AUDITORS to the CITY with the time, manner and place of performance of the
obligations required by this Agreement, in the sole discretion and judgment as
independent AUDITORS.
18. With exception of this Audit Services Agreement,AUDITORS acknowledges and
agree that it does not have the authority to bind or attempt to bind the CITY by
contract or otherwise, or represent to third parties that AUDITORS has any right
to so bind the CITY whatsoever.
19. AUDITORS shall not commence work under this contract until it has obtained all
insurance required under this paragraph and such insurance has been approved by the
City Manager. Certificates of insurance, reflecting evidence of the required
insurance, shall be filed with the CITY Manager's Office prior to the commencement
of the work. These Certificates shall contain a provision that coverages afforded
under these policies will not be canceled until at least thirty days (30) prior written
notice has been given to the CITY. Policies shall be issued by companies authorized
to do business under the laws of the State of Florida. Insurance shall be in force until
all work required to be performed under the terms of the Contract is satisfactorily
completed as evidenced in writing by the CITY. In the event the insurance
certificate provided indicates that the insuranr 1s11� terminate and lapse during the
period of this contract,then in that event,the AUDITORS shallcfihi'nsh, at least thirty
(30) days prior to the expiration of the date of such insurance, a renewed certificate
of insurance as proof that equal and like coi E elf 1pncf of tteperiod of the
contract and extension thereunder is in effect. The AUDITORS strall not continue to
work pursuant to this contract unless all required insurance remains in full force and
effect.
Comprehensive General Liability insurance to cover liability bodily injury and
property damage. Exposures to be covered are: premises, operations,
products/completed operations, and certain contracts. Coverage must be written on
an occurrence basis,consistent with the attached Request for Proposals.
20. Workers Compensation insurance shall be maintained during the life of this contract
to comply with statutory limits for all employees consistent with the RFP.
The AUDITOR shall hold the CITY, its agents, and employees, harmless on account
of claims for damages to persons, property or premises arising out of the operations
Page 5
to complete this Agreement and name the CITY as an additional insured under their
policy.
The CITY reserves the right to require any other insurance coverage it deems
necessary depending upon the exposures.
21. The AUDITORS agree to release the CITY from and against any and all liability and
responsibility in connection with the services performed under this Agreement. The
AUDITORS agrees to indemnify and hold harmless the CITY, its trustees, elected
and appointed officers, agents, servants and employees, from and against any and all
claims, demands, or causes of action of whatsoever kind or nature, and the resulting
losses, costs, expenses, reasonable attorneys' fees, liabilities, damages, orders,
judgments, or decrees, sustained by the CITY or any third party arising out of, or by
reason of,or resulting from the AUDITORS's negligent acts,errors, or omissions.
The parties recognize that various provisions of this Agreement, including but not
necessarily limited to this Section, provide for indemnification by the AUDITORS
and that Section 725.06, Florida Statutes, requires a specific consideration be given
therefore. The parties therefore agree that the sum of Ten Dollars and 00/100
($10.00), receipt of which is hereby acknowledged, is the specific consideration for
such indemnities, and the providing of such indemnities is deemed to be part of the
specifications with respect to the services to be provided by AUDITORS.
Furthermore, the parties understand and agree that the covenants and representations
relating to this indemnification provision shall serve the term of this Agreement and
continue in full force and effect as to the party's responsibility to indemnify.
22. This Agreement is personal in nature to AUDITORS and the rights and
obligations of AUDITORS may not and shall not be assigned, subcontracted,
delegated or otherwise transferred by AUDITORS by operation of law or
otherwise.
23. In the event that any one or more of the provisions of this Agreement shall be held
to be invalid, the remaining provisions of the Agreement shairipit in any way be
affected or impaired thereby.
DEC 1 2 2008 7
24. This Agreement shall be governed by and construed in acdordaticerWith the laws
of the State of Florida applicable to contracts made and to be performed in such
State. The parties further agree to abide by all applicable Federal and State law
and applicable CITY policies and Ordinances.
25. This Agreement or any part of this Agreement may be terminated by either party
at any time upon no less than thirty (30) days notice to the other party delivered in
person or by confirmed delivery.
Page 6
26. All agreements and covenants herein are severable, and in the event any one of
them shall be held to be invalid by any competent court, this Contract shall be
interpreted as if such invalid agreements or covenants were not contained herein.
27. If a court of competent jurisdiction holds the City of Opa-Locka liable for certain
tortuous acts of its agents, officers, or employees, such liability shall be limited to
the extent and limit provided in 768.28, Florida Statutes. This provision shall not
be construed as a waiver of any right or defense that the CITY may possess. The
CITY specifically reserves all rights as against any and all claims that may be
brought as a result of this Contract.
28. Auditors confirm that there are no conflicts of interest in the performance of
services to be provided under this Agreement.
29. The CITY is aware that illegal acts may be discovered during the audit. However, it
is recognized that the audit cannot be relied upon to assure the discovery of illegal
acts, nor is the audit primarily or specifically designed to disclose defalcations and
other illegal acts, though their discovery may result. The Auditors agree to
immediately disclose the discovery of any and all illegal acts to the CITY and if
significant additional work is necessitated, to request that additional fees be made
available before significant additional expenses are incurred. Any request for
additional fees shall be in writing and shall contain a detailed explanation of why that
appropriation is necessary and shall be agreed to by both parties.
30. Federal laws require that Auditors provide the CITY with a copy of their
client disclosure policy. The Auditors 2008 policy should be provided at the
time that this contract is signed.
31. Government Auditing Standards requires that the Auditors provide the City
with a copy of their most recent quality control review report. The.Auditors
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most recent peer review report should be provided no later than the£imethat
this Agreement is executed.
DEC 1 2 2000 7 4 2 7
32. Auditors shall use all efforts to effectively communicate with City staff and
City staff shall use all efforts to work with Auditors to achieve the services
required by this Agreement. The Parties to this engagement agree that any
dispute that cannot be resolved and that may arise regarding the meaning,
performance or enforcement of this engagement will be submitted to
mediation. All mediations initiated as a result of this engagement may be
administered by the American Arbitration Association (AAA) and in
accordance with the Mediation Rules for Professional Accounting and
Related Disputes as then adopted by the AAA. The results of this mediation
shall be binding upon each party. Costs of any mediation proceedings shall
be shared equally by both parties.
33. Professional standards require that the Auditors perform certain additional
procedures whenever their reports are included, or they are named as
Page 7
Accountants, auditors or experts in a document used in a public or private
securities offering of equity or debt securities. Accordingly, the CITY agrees
that it will not include the auditor's reports, or otherwise make reference to
them, in any public or public securities offering without first obtaining their
written consent. Any request to consent is a matter for which separate fee
arrangements will be necessary.
34. During the course of our engagement, the CITY and AUDITORS may need
to electronically transmit confidential information to each other and to
outside specialists or other entities by either the Auditors or the CITY.E-mail
is a fast and convenient way to communicate. However, e-mail travels over
the public internet, which is not a secure means of communication and,thus,
confidentiality, could be compromised. The CITY agrees to the use of e-mail
and other electronic methods to transmit and receive information, including
confidential information, between the Auditors and outside specialist or the
entities engaged by either the Auditors or the CITY.
35. This Agreement, or any interest herein, shall not be assigned, transferred or
otherwise encumbered, under any circumstances, except as agreed by the
CITY.
The Auditors shall comply with the provisions of any and all Federal, State,
County and CITY orders, Statutes, ordinances, rules and regulations
which may pertain to the work required under this Agreement, including
specifically those which pertain to "Conflicts of Interest" and
"Employment Discrimination".
36. It is the intention of the parties that this Agreement supersedes all prior
agreements, representations and understandings and that it shall not be modified
or amended in any respect except in a writing signed by both parties.
DEC 1 2 2008 7 4 5 27.
City of Opa-Locka("CITY") Harvey, Covington &
Thomas, L.L.C. of
South Fl• ,a, CPA
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Dated Dated
Tax ID Number or Social Security
Number
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City of Opa-locka ("CITY")
Attest:
Deborah S. Irby
City Clerk
11474
Dated
Approved as to form and legal sufficiency:
'`/
!
urnadette ■ •rris-Weeks, P.A.
City Attorney
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Dated DEC 1 2 2008 7 4 5 2 E
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a INFANTE & COMPANY
OERTIfIEO PUBLIC ACCOUNTANTS • BUSINESS CONSULTANTS
Members of:
American Iowa of CPAs Harrison Elleougve c row•SOW Kt
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tNepnou(954)3221384
Florida s'0a0" (oa4)•aa�essa
National Meoclaud OerJid Pubic Accounting Films
www.infente000p l,com
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November 6,2007
To The Members
Harvey,Covington&Thomas,LLC
We have reviewed the system of quality control for the accounting and auditing practice of Harvey,
Covington&Thomas,LLC(the"Firm")in effect for the year ended June 30,2007. A system of
quality control encompasses the Finn's organizational structure,the policies adopted and procedures
established to provide it with reasonable assurance of conforming with professional standards. The
elements equality control are described in the Statements on Quality Control Standards issued by
the American Institute of Certified Public Accountants (AICPA). The firm is responsible for
designing a system of quality control and complying with it to provide the Finn reasonable
assurance of coáforining with professional standards in all material respects. Our responsibility is to
express an opinion on the design of the system of quality control and the Finn's compliance with its
system of quality control based on our review.
Our review was conducted in accordance with standards established by the Peer Review Board of
the AICPA. During our review,we read required representations from the firm,interviewed firm
personnel and obtained an understanding of the nature of the Firm's accounting and auditing
practice,and the design of the Firm's system of quality control sufficient to assess the risks implicit
in its practice. Based on our assessments,we selected engagements andadministrative files to test
for confonmity with professional standards and compliance with the Firm's system of quality control.
The engagements selected represented a reasonable cross-section of the firm's accounting and
auditing practice with emphasis on higher-risk engagements. The engagements selected included
among others;an engagement performed under Governmental Auditing Standards and an audit of an
Employee Benefit Plan. Prior to.concluding the review,we reassessed the adequacy
the peer review procedures and met with fine management to discuss the resuts our review. We
believe that the procedures we performed provide.a reasonable basis for our opinion.
In performing our review,we obtained an understanding of the system of quality control for the
Firm's accounting and auditing practice. In addition,we tested compliance with the Firm's quality policies olicies and procedures to the extent we considered appropriate. These tests covered the
application of the Finn's policies and procedures on selected engagements. Our review was based
on selected tests therefore it would not necessarily detect all weaknesses in the system of quality
control or all instances of noncompliance with it. There are inherent limitations in the effectiveness
of any system of quality control and therefore noncompliance with the system of quality control may and not be detected, Projection of any evaluation of a system of quality control to &tuns
periods is subject to the risk that the system of quality control may become inadequate because of
changes in conditions, or because the degree of compliance with the policies or procedures may
deteriorate.
In our opinion, the system of quality control for the accounting and auditing practice of Harvey,
Covington&Thomas,LLC in effect for the year ended June 34,2007,has been designed to meet the
requirements of the quality control standards for an accounting and auditing practice established by
the AICPA-and was complied with during the year then ended to provide the Finn with reasonable
assurance of conforming with professional standards.
As is customary in a system review,we have issued a letter under this date that sets forth comments
that were not considered to be of sufficient significance to affect the opinion expressed in this report.
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CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
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EMPLOYEE POLICY HANDBOOK
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Harvey, Covington&Thomas, LLC. A Rev 06/2007 Employee Handbook
115 Non-Disclosure
The p rotection of confidential business information and trade secrets is vital to the
interests and the success of Harvey, Covington & Thomas. Such confidential information
includes, but is not limited to, the following examples:
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* salaries and compensation data
* employee handbook
* accounting information
* client lists
* financial information
* marketing strategies
* pending projects and proposals
* proprietary production processes and information
* all information pertaining to client operations and financial statements
All employees shall be required to sign a confidentiality/non-disclosure and non-compete
agreement as a condition of employment. Employees who improperly use or disclose
trade secrets or confidential business information will be subject to disciplinary action, up
to and including termination of employment and legal action, even if they do not actually
benefit from the disclosed information.
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Harvey, Covington &Thomas, LLC. o Rev 06/2007 Employee Handbook
Request for a Certicate of Insurance Page 1 of 2
From: "Office Admin" <admin @hctcpas.com>
Subject: Request for a Certicate of Insurance
Date: Tue, November 18, 2008 9:35 am
To: "'Navarro-Perez, Yolanda\(Comm Lines, San Antonio/SCIC\)"'
<Yolanda.Perez @thehartford.com>
Cc: rharvey @hctcpas.com
Good Morning Yolanda,
I hope this email finds you doing well. I am requesting a certificate of
insurance naming the City of Opa-Locka as the additional insured. Please
find the information below:
City of Opa-Locka
Attn: Ezekiel 0. Orji, PhD, C.P.A.
Assistant City Manager/ Finance Director
215 North Perviz Avenue
Opa Locka, FL 33054
Thank you in advance for your help,
Ella McAfee
Executive Admin & Office Mgr.
Harvey Covington & Thomas, L.L.C.
3816 Hollywood Boulevard, Suite 203
Hollywood, FL 33021
Office (954) 966-4435 Ext 100
Fax (954) 962-7747
Building Respected Business With Quality Service
In compliance with IRS Circular 230: Any tax advice contained in this
communication (including attachments) is not intended or written to be used,
and cannot be used, by the recipient or any other person or entity for the