Audit Services AD 01-02-06-10CITY OF OKEECHOBEE
PROFESSIONAL SERVICES AUDITING
AD 01- 02 -06 -10
Table of Contents
Professional Services Auditing
Bid No. AD 01- 03 -06 -10
Invitation to Bid 3
Purpose and Scope of Work 4 -5
Bid Requirements 6
Preparation and Submittal 7-
Base Bid 10
Public Entities 11 -12
Vendor Form 13
2
INVITATION TO BID
Professional Auditing Services
BID NO. AD 01- 02 -06 -10
Sealed Bids will be received by the City of Okeechobee at City Hall,
55 SE 3 Avenue, Rm. 101, Okeechobee, FL 34974, no later than
Monday, June 21, 2010 at 10:00 a.m. at which time the bids will be
publicly opened and read aloud in the City Council Chambers. Bids
may not be revoked after bid opening. Any BIDS received after the
time specified will not be accepted.
Bid packets can be obtained from the Office of the General Services
Department, 863 763 -3372 ext. 218, during normal hours, Monday
through Friday, 8 a.m. to 4:30 p.m., except holidays, or you may e-
mailed your bid request to bclement cityofokeechobee.com.
Envelopes should be clearly marked "Professional Services
Auditing Bid No. AD 01- 02- 06 -10" and may be hand delivered or
mailed to the address listed above. Facsimile or emailed bids will not
be accepted.
The City has the right to accept or reject any and or all bids, with or
without cause, to waive technical errors deemed most advantageous
to the City. All bids shall remain open for a period not to exceed
ninety (90) days from the date of the bid opening.
India Reidel, Accounts Supervisor
3
City of Okeechobee
AD 01-02-06-10
Professional Services Auditing
I. Purpose: The purpose of this Request for Bid is to provide the City a way to determine the
best qualified certified public accountant(s), firm or corporation which, in the City's opinion, is best
suited to undertake auditing and accounting services required by the City of Okeechobee. Factors
such as capability, experience and the ability to work within established time and budget
constraints will be used in selection process.
Currently the City is requesting bids for qualified individuals, firms and corporations capable of
providing full certified public accounting services related to the financial operation of the City of
Okeechobee. The city of Okeechobee (CITY) desires the auditor express an opinion on the
fairness with which its financial statements present financial position, and an audit in accordance
with Government Auditing Standards issued by the Comptroller General of the United States and
the State of Florida.
II. Scope of Work; The successful bidder shall, among other tasks:
1. Perform in accordance with generally accepted auditing standards and the standards of
financial and compliance audits as required by Chapter 10.550 of the Rules of the State of
Florida Auditor General applicable to local governmental entity audits.
2. The audit shall be a financial audit as defined in Chapter 11.45 1(c), Florida Statutes, and
shall be conducted in accordance with generally accepted auditing standards.
3. The audit shall include if required, a single audit in accordance with OMB Circular A -133.
4. The audit report shall contain the opinion of the auditor of the financial statements and a
report on compliance with applicable legal provisions and bond covenants.
5. Upon delivery of Final Financial Statements, the auditor shall provide the City financial
staff with a copy of their audited adjusting entries, and reclassifying entries.
6. The auditor shall submit, no later than January 31 each year, a written draft report of any
weaknesses found in internal controls.
7. The auditor shall submit, no later than January 31 each year, a draft management letter
which shall identify management weaknesses observed, assess their effect on financial
management, and propose steps to eliminate them.
8. The auditor shall discuss all comments that will be in included in the audit report with
management, each member of the governing body and each member of an audit
committee charged with governance
9. The auditor shall provide 20 copies of the Audited Financial Statements.
10. The partner in charge of the audit and /or the audit manager shall be available to attend
public meetings for discussion of the audit report.
4
11. The auditor shall, without charge, make available their work papers to any Federal or State
Agency upon request and in accordance with Federal and State Laws and Regulations,
12. The auditor shall assist the City with other related professional auditing and accounting
services as required, including but not limited to, bond issuance, financing, auditor of city
contracts and franchises.
13. The auditor shall assist the City with routine consultations as requested by the City.
14. The fees quoted in your bid and included in the contract will be the maximum paid for
standard audit services, including direct and indirect cost, unless both parties complete an
amendment to the contract. If material problems arise which were not reasonably
anticipated during the firm's bidding response, a contract amendment may be negotiated
based on the fee schedule accompanying the bid. No additional work should be
performed by the CPA, nor will it be paid for by the City, without a written amendment to
the contract.
15. Upon request, the firm will provide a copy of the work papers pertaining to any questioned
costs identified in the audit. The work papers must be concise and provide the basis for
the questioned costs as well as an analysis of the problem.
5
III. Bid Requirements: Bids must be submitted, with an original and twelve (copies) in a sealed
envelope clearly marked with the name of the firm,
Bid No and Title Bids not including the outlined information will be deemed non responsive and
excluded from consideration.
1. Title Page: Name of individual /firm /corporation, address and telephone
number, the name of the contact person and the date of the bid.
2. Table of Contents
3. Transmittal Letter. A signed letter of transmittal briefly stating the bidder's
understanding of the work to be done, the commitment to perform the work
within the time period, a statement why the bidder believes itself to be the best
qualified to perform the work and a statement that the bid must have the
authority to bind the bidder to the submitted bid.
4. Profile of the Bidder
a. Bidder must have adequate organization, facilities, equipment, and
personnel to ensure prompt and efficient services to the City. The City
reserves the right before recommending any award to inspect the
facilities, organization, and financial condition or to take any other
action necessary to determine the ability to perform in accordance with
specifications, terms, and conditions.
b. Bidder must complete and submit the Professional Auditing and
Accounting Services.
c. Bidder must submit a copy of the report on its most recent external
quality control review, the letter of comments and a statement as to
whether that quality control review included a review of specific
governmental engagements.
d. The bid should list the most significant engagements performed in the
last 5 years that are similar to the engagement described in this Bid.
Indicate the scope of work, engagement partners, total hours, and the
name and telephone umber of the principal client contact. Identify all
current government clients and their fiscal year end date. Provide the
number of funds maintained by and the total revenues of the client for
the most recent fiscal year audited.
e. The bidder may submit any other information believed relevant to the
selection of auditing services.
6
IV. Preparations: The bidder if selected for inclusion on a short list may be required to make a
brief (5 to 10 minute) oral presentation to the City of Okeechobee Audit Committee. The bidder
should be prepared to discuss, at a minimum, the following issues during the
presentation /interview:
1. The firm's qualifications, including the qualifications /abilities of professional, in -house
personnel; (Primary contact person should be identified as part of this requirement.)
2. Approach /methods to be employed;
3. The firm's ability to furnish services within required or necessary time constraints and /or
budget constraints;
4. A demonstrated understanding of municipal requirements as they relate to financial and
management operations of a local government; and
5. Related issues as may be posed by a member of the Audit Committee.
Note: Bidders selected to make presentations will be notified in writing in advance
of the presentation date. At the end of the presentation (interview) process,
the Audit Committee shall rank, in order of preference, the preferred three (3)
firms for submittal and approval to City of Okeechobee Council.
V. Submittal Requirements: Bids shall be submitted as follows:
A. The form contained on page 10 of this Bid shall precede the required information presented
in the order in which it is outlined Section III. Bid Requirements. Any additional information
submitted in support of the bid shall follow the required information.
B. Each bid shall contain evidence of proper licensing to perform required services in the
State, County, and City.
C. Each bid is subject to the provisions of Florida Statutes, Chapter 112, providing that all
bidders must disclose with the bid submittal the name of any officer, director or agent who
is also a public officer or an employee of the city of Okeechobee. Further, all bidders must
disclose the name of any City officer or employee who owns, directly or indirectly, an
interest of five percent or more in the bidding firm.
D. An original and twelve (12) copies of the bid shall be submitted in a sealed envelope
dearly marked "AD 01- 02 -06 -10 Professional Services Auditing
E. Sealed bids must be received by the City of Okeechobee no later than Monday, June 21,
2010 at 10:00 a.m., at which time they will be opened and read out loud, at the following
address:
Mailing and hand Delivered Address
City of Okeechobee
Attn: General Services -Bids
55 SE 3rd Avenue
Okeechobee, FL 34974
7
F. Questions regarding BID Number may be directed to the following City contact:
India Riedel
Account Supervisor
Phone: 863 763 -3372
G. Only those bids fulfilling all the requirements outlined on this solicitation will be considered.
H. The Audit Committee will evaluate each bid submitted based on all submittals received
and rank the preferred 3 bids and recommend to the City Council for award of contract.
The Audit Committee will evaluate the bids from the submission and may ask questions of
a clarifying nature, if necessary. The award of contract by the City Council shall list the 3
bids in a ranking to determine the order of negotiation.
I. The bid, as submitted, will be considered the final submission, and shall remain binding
ninety (90) calendar days.
J. The successful bidder will enter into a one -year service contract with the option for two (2)
additional one- year renewals for a total three year contract., This invitation for bid shall be
included and incorporated in the final contract. When applicable, a contract may be
renewed contingent upon cost factors, mutual agreement, satisfactory performance
evaluations, availability of funds and the approval of the City Council of Okeechobee. The
City of Okeechobee performance and obligation to pay for the purchase of services of a
period in excess of one (1) fiscal year under any contractual relationship is contingent
upon an annual budget appropriation approved by the Okeechobee City Council.
K. During the term of the contract, City Staff shall evaluate the performance of the
successful bidder annually. Any concerns or deficiencies noted by such report
shall be forwarded to the firm for comment and connection within 60 days of the
notice. The contract may be terminated by either party without cause upon
written notice to the other. Such notice shall provide a minimum 90 days advance
notification to permit the City to obtain the services of another provider. Upon
termination date, the firm shall be paid its prorated compensation up to said date.
L. The City reserves the right to reject any and all bids, to waive minor defects in the
process and to accept the bid deemed by the City to be in the City's best interest.
All issues addressed in the Bid will be given consideration in determining the
successful bidder. The ranking of bids establishes an order of preference and
consideration of bids and does not confer or vest any bid with priority over
another.
8
M. The successful bidder will be provided a contract for services containing terms as
outlined herein, and any additional terms in the discretion of the City. If not
negotiated and approved within 30 days, the City may proceed to negotiate with
the next bidder.
N. The successful bidder shall purchase and maintain professional liability errors or omissions
insurance with the minimum limits of $3,000,000.00 per occurrence.
0. In the event of any state or federal audit, the successful bidder shall assist the City in
any and or all irregularities and or investigations required.
P. Should additional services, over and above those set out in the bid document be required,
supplemental services must be presented prior to performance of the work and approved
in writing by the City.
The City may make a determination that it is in the City's best interest to
conduct additional discussions or changes in the requirements and request
another submission of best and final offers from those bidders deemed
qualified for any short list.
Where bidders are required to enter on City of Okeechobee property to deliver materials or
perform work or services, as a result of the bid award, the successful bidder shall assume full
duty, obligation and expense of obtaining all necessary licenses, permits, inspections, and
insurance, as required.
9
CITY OF OKEECHOBEE
Professional Services Auditing
AD 01- 02 -06 -10
BASE BID
Full, certified public accounting services related to the financial operation of the
City of Okeechobee in accordance with Government Auditing Standards issued
by the Comptroller General of the United States and the State of Florida.
Total yearly fee written in dollars:
To be paid monthly as work progresses and are payable on presentation.
Total fee for single audit, if required in accordance with OMB Circular A -133
Written in dollars:
10
Sworn Statement Pursuant to Section 287.133(3)(a),
Florida Statutes, on Public Entity Crimes
AD 01-03-06-10
This form must be signed and sworn to in the presence of a Notary Public or other official
authorized to administer oaths.
1. This sworn statement is submitted to
(Print name of the public entity)
by
(Print individual's name and title)
for
(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 the
sworn statement:
2 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.
3. I understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida
Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an
adjudication of guilt, 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, non -jury trial, or
entry of a plea of guilty or nolo contendere.
4. I understand that an "affiliate" as defined in Paragraph 287.133.(1)(a), Florida Statutes,
means:
A. A predecessor or successor of a person convicted of a public entity crime; or
B. An entity under the control of any natural person who is active in the management
of the entity and who has been convicted entity crime. The term "affiliate" includes
those officers, directors, executives, partners, shareholders, employees, members,
and agents who area 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 Florida during the
preceding 36 months shall be considered an affiliate.
11
5. I 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 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 officers, directors,
executives, partners, shareholders, employees, members, or agents who are active in the
management of the entity, or an 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 officers, directors,
executives, partners, shareholders, employees, members, or agents who are active in the
management of the entity, or an 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 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 one (1) 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.
Sworn to and subscribed before me this
Signature
day of 20
Personally known
Produced Identification Notary Public State of
My Commission expires:
(Type of Identification)
(Printed, Typed, or Stamped
Commissioned Name of Notary Public)
12
VENDOR REQUEST FORM
CITY OF OKEECHOBEE
55 SE THIRD AVENUE
OKEECHOBEE, FL 34974
Tele: 863 763 -3372 extension 218
Fax: 863 763 -1686
e -mail: bclement@cityofokeechobee.com
Status Information
Ref. Sec. 2 -290 Local Vendor
Preference
Local Business
Other
Sec. 2 -282 Definitions: Local Business is a business located within the City of
Okeechobee/County
VENDOR CONTACT
INFORMATION:
Vendor Name:
Street Address:
PO Box:
City State:
Zip Code:
COMMODITY /SERVICE
PROVIDED: (please list)
e -mail address:
Tax Id Number:
Tele. Number:
Fax Number:
This form MUST BE ACCOMPANIED WITH A W -9 if this is a new vendor setup.
13
Bidding Company:
Address: 2/5 e -1-ree. Dr.
Address: melbouIrrlN i t- 3 ,A-9
Tele: 3 ,1/-x55- oog Fax: 3,2l- 3 86
e -mail address: J pe_+ ro n e. Ao 9 rr,a n co
Bidding Company:
Address:
Address:
Tele: -Z1- .30 60 Fax:
e -mail address: Kok ci. nh m c p a. corn
3. Bidding Company: 1 a-X Acc.o rf nq
Address: 555 ale 4 t •J
Address: \ji er 1'c& 3.2
Tele: �-I O'7 3 7 o Fax: 4 tO 7- 63 7- 8'..2c) 7
e -mail address: n ei L K a o. cc cck
,c 4. Bidding Company:
Address: A. 5,..
Address: j4 fil t ex &o c o
Tele: 5 333 0 i Fax: j- 3S
e -mail address: 1401 Co nS t4 Il'' reY0 r'e e r, Corr,
5. Bidding Company:
Address:
Address:
Tele:
e -mail address:
Professional Services Auditing
AD 01- 02 -06 -10 Receipt of Bid
Opening Date 6/21/10
Q 1g
all1
6. Bidding Company:
Address:
Address:
Tele:
e -mail address:
Fax:
7. Bidding Company:
Address:
Address:
Tele: Fax:
e -mail address:
INDEPENDENT
NEWSPAPERS
OKh'LCHOBEL
NEWS
MEM
J
STATE OF FLORIDA
COUNTY OF OKEECHOBEE
Before the undersigned authority personally
appeared Judy Kasten, who on oath says she is
Advertising Director of the Okeechobee News, a three
times a week Newspaper published at Okeechobee, in
Okeechobee County, Florida, that the attached copy of
advertisement being a
inthematterof t. l- f,i Vii" 1=1.t
in the 19th Judicial District of the Circuit Court of
Okeechobee County, Florida, was published in said
newspaper in the issues of
Affiant further says that the said Okeechobee News
is a newspaper published at Okeechobee, in said
Okeechobee County, Florida, and that said newspaper
has heretofore been published continuously in said
Okeechobee County, Florida each week and has been
entered as second class mail matter at the post office in
Okeechobee, in said Okeechobee County, Florida, for a
period of one year next preceding the first publication
of the attached copy of advertisement, and affiant fur-
ther says that she has neither paid nor promised any
person, firm or corporation any discount, rebate, com-
mission or refund for the purpose of securing this
advertisement for publication in the said newspaper.
Judy Kasten
Sworn to and subscribed before me this
k day of t ''l i f AD
Notary Public, State of Florida at Large
J
NOTARY PUBLIC-STATE OF FLORIDP.
Angie Bridges
Commission DD779718
Expires: APR. 20, 2012
BON E» TURD ATLANTIC BONDING CO., LNe,
707 SW. 171h Stnret, Suite U, Oh chuhee, R_ 34974
India Riedel, Accounts Supervisor
356602 ON 06/06,13/10
(863) 763 -3134
INVITATION TO BID
PROFESSIONAL AUDITING SERVICE
BID NO. AD-01 -02 -06-10
Sealed Bids will be received by the City of Okeechobee, no later than 10:00
a.m., Monday, lune 21, 2010, at which time the bids will be publicly
opened and read aloud in the City Council Chambers. Bids may not be re-
voked after bid opening. Any bids received after the time specified will not
be accepted.
Bid packets may be obtained from the Office of the General Services De-
partment, 55 SE 3rd Avenue, Rm. 101, Okeechobee, Fl 34974,
863 763 -3372 x218, during normal hours, Mon. to Fri., 8 am to 4:30 pm,
excepptt holidayso or you may email your bid request to bdement@dtyofo-
keec
All bids shall be placed in an envelope, sealed, and dearly marked prates-
gang Servkws- AudlBng Bid No. AD-01 -02. 06-10" May be hand deliv-
ered or mailed to the address listed above. Facsimile or emailed bids wiN
not be accepted. reject
mall es. All reserves the reemainn in force for and all bids and to date waive any ing
f
days after the date of opening.
To:
From:
Mayor City Council
RE: Contract for Professional Audit Services
Bid #AD 01- 02 -06 -10
Date: 07/02/2010
MEMORANDUM
Brian Whitehall, City Administrator
India Riedel, Finance Dept.
Advertisement dates for the Professional Audit Services contract were
June 6 and June 13 Notice of Bid was also posted on our local website
on June 7 We received 5 direct inquiries for copies of the RFP. Two (2)
firms responded.
The Audit committee was given copies of the proposals by June 22 and
were individually reviewed. The committee met on June 30 compiled
each scoring and ranked the firms based on the prior established evaluation
criteria.
Firm Scoring
Hoyman Dobson Certified Public Accountants 4.67
MK Tax Accounting, LLC 3.67
It is the committee's recommendation to approve Hoyman Dobson
Certified Public Accountants as the audit firm for the 2010 year and
include the option of annual extensions as per the RFP.
Annual cost: $27,300
Additional cost if single audit required: 4,000
bclement
From: "India" <iriedel @cityofokeechobee.com>
To: "Kara Peterson" <KDP @nhmcpa.com>
Cc: "Betty Clement" <bclement @cityofokeechobee.com>
Sent: Tuesday, June 15, 2010 12:34 PM
Subject: Re: RFP For Audit Services
Thank you for your interest and I will advise all parties.
India Riedel
Original Message
From: Kara Peterson
To: iriedel(cr7citvofokeechobee
Sent: Tuesday, June 15, 2010 12:26 PM
Subject: RFP For Audit Services
India,
Thank you for considering Nowlen, Holt Miner P.A. in your request for auditing services. The City's
current auditors Hoyman and Dobson are apart of the same CPAmerica International group as Nowlen,
Holt Miner and therefore we are not going to submit a proposal. We appreciate the City's
consideration.
Kara D. Peterson, CPA
KDP(a�,NHMCPA COM
Nowlen, Holt, Miner, P.A.
215 Fifth Street
West Palm Beach, FL 33402 -0347
Phone: (561) 659 -3060
Fax: (561) 835 -0628
Statement Required by U.S. Treasury Department. To the extent this message contains tax advice, the U.S.
Treasury Department requires us to inform you that any advice in this email is not intended or written by our firm
to be used, and cannot be used, for the purpose of: (i) avoiding any penalties that may be imposed under the
Internal Revenue Code; or (ii) be used in promoting, marketing or recommending any entity, investment plan or
arrangement to any taxpayer.
The information contained in this transmission is privileged and confidential. It is intended only for the use of the
person(s) named above. If you are not the intended recipient, do not review or distribute this communication.
Please contact the sender by reply email and delete the original message.
6/17/2010
Page 1 of 1
Proposed time lime for
City of Okeechobee
Audit Services RFP 2010
What
Committee formed
RFP ready to advertise
Advertisement dates of Audit RFP
Due date of Proposal (opening of bid
packets)
Proposal Evaluation completed (short
list if more than 3)
Oral Presentation of Audit firm (if
required by committee)
Presentation of Audit firm for approval
for services to City Council
Send Engagement letter to approved
firm
Who, Where
Administrator, Acct
Supervisor, Mayor, and
Attorney
Betty to forward to Clerk
for advertisement
Okeechobee News, Post
on Web, send to vendors
on file
General Services
Coordinator;
Administrator; one other
committee member
Committee members
meet
Review proposals short
list 3. Decide if oral
presentations required.;
Council Chambers
15 minutes to speak, 15
minutes for committee to
rank/score /summarize;
Council Chambers
Submittal to Council
Within 7 days of council
approval submit approved
firm engagement letter
No later than
May 27th
Jun 4th
Jun 9 13th
Jun 21st
Jun 28th
July 1st
July 20
July 27th
J: \Betty \Bids \Professional Auditing Svcs. 61710 \Proposed time lime for Audit RFP 2010.doc
5/28/2010
Florida Government Finance Officers Association
Certified Government Finance Officers Exam
Reference Materials Guide
All CGFO exams and related reference materials are copyrighted. Accordingly, no printing, reproduction, or distribution of
any of the exams or related reference material is permitted without the prior written consent of the FGFOA.
Accounting Financial Reporting
Florida Statutes
http://www.leg.state.fl.us/
Florida Statutes Chapter 218 Financial Matters Pertaining to Political Subdivisions (all sections)
(specifically)
Florida Statutes 218.32 Annual financial reports; local governmental entities
Florida Statutes 218.39 Annual financial audit reports
Florida Statutes 218.391 Auditor selection procedures
Florida Statutes 218.503 Determination of financial emergency
Florida Statutes Chapters 11.4 The Auditor General (all sections)
(specifically)
Florida Statutes 11.40 Duties of the Auditor General
Florida Statutes 11.45 Definitions; duties; authorities; reports; rules
Rules of the Auditor General Chapter 10.550 (all sections)
http://www.state.fl.us/audpen/papes/rules.htm
(specifically)
Rules of the Auditor General Chapter 10.556
Governmental Accounting, Auditing, and Financial Reporting, Using the GASB 34 Model 2005 GFOA
All chapters
Appendix A Illustrative Journal Entries
Appendix F Glossary
Other Recommended Readings
Debt Issuance and Management: A Guide for Smaller Governments GFOA
Government Auditing Standards (Yellow Book) U. S. General Accounting Office (all chapters)
(specifically)
Chapter 3 General Standards
Recommended Practices Accounting, Auditing and Financial Reporting GFOA
http://www.gfoa.orp/services/rp/caafr.shtml
Public Policy Statements Accounting, Auditing and Financial Reporting GFOA
http://www.pfoa.orp/services/policy/pfoapp1.shtml
10.551 PURPOSE
(1) Local governmental entities located in Florida are, in general, required by Florida law
(Section 218.39, Florida Statutes) to have an annual "financial audit." Under the Federal
Single Audit Act Amendments of 1996 and United States Office of Management and
Budget (OMB) Circular No. A -133, a local governmental entity may also be required to
have an annual audit of Federal awards.
(2) The Comptroller General of the United States has adopted professional auditing standards
for the audit of entities, including "local governmental entities," receiving Federal awards.
These standards are contained in the publication entitled Government Auditing Standards
(July 2007 Revision), and amendments thereto.
Under the Florida Single Audit Act (Section 215.97, Florida Statutes) and Chapter 691 -5,
Rules of the Florida Department of Financial Services, Florida Administrative Code,
Schedule of Expenditures of State Financial Assistance, a local governmental entity may
also be required to have an annual audit of State financial assistance. The audit threshold
defined in Rule 10.554(1)(b) applies to audits of State financial assistance. Under Florida
law, a local governmental entity "financial audit" would include an audit of State financial
assistance.
(3)
(4) The Auditor General has adopted the auditing standards set forth in Government Auditing
Standards (July 2007 Revision) as the standards for auditing local governmental entities
pursuant to Florida law. Hence, the same auditing standards are applicable to Federal
awards audits, State financial assistance audits, and financial audits required by Florida
law and should eliminate duplication of audit activity.
(5) There are statutory differences between Federal and Florida audit requirements as to what
is to be audited. There may also be differences in the way similar terms are defined in
Federal law and Florida law. Auditors must preserve these distinctions.
(6) The purpose of these Rules is to implement, interpret, or make specific various provisions
of Sections 11.45, 215.97, and 218.39, Florida Statutes.
(7) These Rules will also form the basis of the review of local governmental entity audit
reports and financial reporting packages pursuant to Sections 11.45(7)(b) and
215.97(11)(f), Florida Statutes.
General Authority and Law Implemented Sections 11.45 and 215.97, Florida Statutes.
History: New 08 -01 -86
Last Amended 09 -30 -09
Statutes Constitution :View Statutes Online Sunshine Page 1 of 10
The 2009 Florida Statutes
Select Year: 2009
11.45 Definitions; duties; authorities; reports; rules.
Title 111 Chapter 11
LEGISLATIVE BRANCH; LEGISLATIVE ORGANIZATION,
COMMISSIONS PROCEDURES, AND STAFFING
View Entire
Chapter
(1) DEFINITIONS. -As used in ss. 11.40- 11.515, the term:
(a) "Audit" means a financial audit, operational audit, or performance audit.
(b) "County agency" means a board of county commissioners or other legislative and governing body of a
county, however styled, including that of a consolidated or metropolitan government, a clerk of the
circuit court, a separate or ex officio clerk of the county court, a sheriff, a property appraiser, a tax
collector, a supervisor of elections, or any other officer in whom any portion of the fiscal duties of the
above are under law separately placed.
(c) "Financial audit" means an examination of financial statements in order to express an opinion on the
fairness with which they are presented in conformity with generally accepted accounting principles and
an examination to determine whether operations are properly conducted in accordance with legal and
regulatory requirements. Financial audits must be conducted in accordance with generally accepted
auditing standards and government auditing standards as adopted by the Board of Accountancy.
(d) "Governmental entity" means a state agency, a county agency, or any other entity, however styled,
that independently exercises any type of state or local governmental function.
(e) "Local governmental entity" means a county agency, municipality, or special district as defined in s.
189.403, but does not include any housing authority established under chapter 421.
(f) "Management letter" means a statement of the auditor's comments and recommendations.
(g) "Operational audit" means a financial- related audit whose purpose is to evaluate management's
performance in administering assigned responsibilities in accordance with applicable laws,
administrative rules, and other guidelines and to determine the extent to which the internal control, as
designed and placed in operation, promotes and encourages the achievement of management's control
objectives in the categories of compliance, economic and efficient operations, reliability of financial
records and reports, and safeguarding of assets.
(h) "Performance audit" means an examination of a program, activity, or function of a governmental
http://www.leg.state.fl.us/Statutes/index.cfm?App mode=Display Statute&Search_String... 5/28/2010
Company Name
1. Hoyman Dobson
215 Baytree Drive
Melbourne, FL 329401
2. MK Tax Accounting, LLC
5558 Lake Howell Road
Winter Park, FL 32792
Posted: June 21, 2010 through June 24, 2010
Bid Tabulation Sheet
City of Okeechobee
Professional Services Auditing
Bid No. AD 01- 02 -06 -10
Bid Opening:
June 21, 2010 10:00 a.m.
Proposed Time Line
Committee Review, June 28, 2010
Oral Presentation, July 1, 2010
Submittal to Council, July 20, 2010
Engagement Letter within 7 days of Council approval.
Bids documents are available for review in the General Services Department located in City
Hall, Room 101, 55 SE Third Avenue, Okeechobee, FL 34974.
August 3, 2010
re: Professional Services Auditing Bid AD 01- 02 -06 -10
Dear Sir,
On behalf of the City of Okeechobee, I would like to thank you for submitting a proposal for the
Professional Services Auditing Bid. The contract has been awarded to Hoyman Dobson. This
award was approved by the City Council on July 20, 2010.
Your company's name has been placed on the vendors list and you will be automatically notified of
any upcoming bidding opportunities on projects within your scope of work.
Although your company was not awarded these contracts, the City of Okeechobee appreciates
your participation in this process.
Sincerely,
Betty J. Clement
General Services Coordinator
CITY OF OKEECHOBEE
55 SE THIRD AVENUE
OKEECHOBEE, FL 34974
Tele: 863 -763 -3372 Fax: 863 763 -1686
VIA EMAIL:
mkuntz @mktaxandaccounting.com
To:
From: Brian Whitehall, City Administrator
a Riedel, Finance Dept.
RE:
MEMORANDUM
Mayor City Council
.�j
Contract for Professional Audit Services
Bid #AD 01- 02 -06 -10
Date: 07/02/2010
Advertisement dates for the Professional Audit Services contract were
June 6 and June 13 Notice of Bid was also posted on our local website
on June 7 We received 5 direct inquiries for copies of the RFP. Two (2)
firms responded.
The Audit committee was given copies of the proposals by June 22 and
were individually reviewed. The committee met on June 30 compiled
each scoring and ranked the firms based on the prior established evaluation
criteria.
Firm Scoring
Hoyman Dobson Certified Public Accountants 4.67
MK Tax Accounting, LLC 3.67
It is the committee's recommendation to approve Hoyman Dobson
Certified Public Accountants as the audit firm for the 2010 year and
include the option of annual extensions as per the RFP.
Annual cost: $27,300
Additional cost if single audit required: 4,000
City of Okeechobee, RFP #01- 025 -06 -10
Summarization of:
Hoyman Dobson
1. Expertise experience
a. The firm has extensive experience with auditing government entities within the last 5 years.
Are the current auditors for the City of Okeechobee and have been since 2001.
b. The individuals which would be assigned specifically to the cities audit:
Director /Overseer 20 yrs with government internal controls
Co- Director, 20+ yrs with government audits internal audits
Audit Manager, 7 yrs audit and internal audit primarily governmental entities, including
State Federal Single Audits
Audit Associate, 2 yrs audit work with commercial, non profit employee benefit
plans.
c. Key personnel have listed extensive continuing Professional Education specific to
governmental accounting and auditing.
Total personnel: 15 CPA; 7 directors; 10 Managers, Spvrs, Seniors
d. Additional Services: As required, including routine consultations, questions, bonding
issuance, financing, auditor of city contracts franchises.
2. Audit approach
3. Fees
a. One onsite CPA and assistant on -site for field work, One Director of Audit (CPA) along
with cold reviewer (CPA). All the mentioned CPA's have documented governmental audit
work within the last 5 years.
b. Already understand past City of Okeechobee business operations, and will be updating
their understanding for any new issues which have occurred since 2009. Documenting and
walking through transactions ensure internal controls are in place.
c. Will primarily focus on policies and procedures that pertain to the City's ability to record,
process, summarize, and report financial data with the assertions embodied in the financial
statements financial related items.
d. Will classify the significant internal control structure policies procedures into control
procedures and if in place. Will assess control risk. Testing related to applicable laws
regulations, and direct their attention primarily to matters of direct financial impact on the City
of Okeechobee's resources. Directors will review the audit conclusions and if they support the
audit findings.
a. Includes all inclusive maximum prices and advise if additional service required it must be
approved by the city prior to commencement.
b. Yearly Fee: $27,300 State /Federal Single Audit: $4,000
City of Okeechobee, RFP #01- 025 -06 -10
Professional Services Auditing
Summarization of:
MK Tax Accounting LLC
1. Expertise experience
a. The firm is newly established, Feb. 2010. The co- owners have considerable experience
in auditing governmental entities.
b. Auditor, 21 yrs CPA; 7 yrs exp. in auditing FL governmental entities. Auditor in charge
at Okeechobee 03 -06. Outsourced internal audit services, worked in government and audited.
Auditor, 26 year CPA; 15 years licensed in FL. Auditor in charge at Okeechobee 01 -02.
Work experience in public private sector. Extensive work experience with State Federal
Single Audits
c. Key personnel have listed past teaching experiences with professional account classes
within universities.
Total personnel: 2 CPA
d Additional Services: As required, including routine consultations, and responding to
state or federal audit request.
2. Audit approach
a. Both CPA will be assigned to the segments of the audit and they have had previous
experience in governmental auditing.
b. Take time to get to know the City and its operations enable us to focus their time and
attention on high -risk areas, and draw on extensive knowledge experience to accomplish the
objective of a high quality audit. No delegation, doing the work themselves.
c. Audit will be conducted based on Government Auditing Standards. Test of accounting
records other procedures will be conducted as necessary to enable a fair opinion. Based on their
judgment, determination on the number of transactions areas to be examined to obtain
evidence supporting the amounts disclosures in the financial statements
d. Adjustments, weaknesses in internal control, management recommendations, etc will be
developed throughout the audit process. Communication of findings to management during
fieldwork as they gather clarifying information. Adequacy of study and evaluation of internal
accounting and administrative controls.
3. Fees
a. Includes all inclusive maximum prices and advise if additional service required it must
be approved by the city prior to commencement.
b. Yearly Fee: $26,900 State /Federal Single Audit: $3,500
AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
CITY OF OKEECHOBEE
Professional Services Auditing
AD 01- 02 -06 -10
BASE BID
Full, certified public accounting services related to the financial operation of the
City of Okeechobee in accordance with Government Auditing Standards issued
by the Comptroller General of the United States and the State of Florida.
Total yearly fee written in dollars:
Twenty Six Thousand Nine Hundred Dollars ($26,900) per year
To be paid monthly as work progresses and are payable on presentation.
Total fee for single audit, if required in accordance with OMB Circular A -133
Written in dollars:
Three Thousand Five Hundred Dollars ($3,500) per year
Proposal for
Professional Services Auditing
Bid No. AD 01- 02 -06 -10
mk
Submitted by
MK Tax Accounting, LLC
Certified Public Accountants
We listen...We care...We deliver...
Contact Person: Marguerite Kuntz
Date of Bid: June 21, 2010
5558 Lake Howell Road
Winter Park FL 32792
Phone: 407 637 -8206
ell
AD 01- 02 -06 -10
Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
Table of Contents
Page
1 -2
Transmittal Letter
Profile of Bidder
Firm Profile 3
Personnel Profiles 4 -6
Professional Auditing and Accounting Services 7 -10
Peer Review 11
Government Audits Performed in Past Five Years 11
Other Information 12
Licenses 13 -14
Sworn Statement Pursuant to Section 287.133(3)(a),
Florida Statutes, on Public Entity Crimes 15 -16
Vendor Request Form 17
W -9 18
mk
We listen...We care...We deliver...
June 21, 2010
To the Honorable Mayor and
Members of the City Council of
the City of Okeechobee, Florida
MK Tax Accounting, LLC
Certified Public Accountants
www.mktaxandaccounting.com
5558 Lake Howell Road
Winter Park FL 32792
Phone: 407 -637 -8206
Fax: 407 -637 -8207
MK Tax Accounting, LLC, is pleased to present this proposal to furnish audit services to the City of
Okeechobee, Florida, as described in Bid No. AD 01- 02 -06 -10 Professional Services Auditing. The
proposal is for a one -year service contract for the year ended September 30, 2010, with the option for
two (2) additional one -year renewals for a total three -year contract.
We will conduct a financial audit, as defined in Chapter 11.45(1)(c), Florida Statutes, of the basic
financial statements of the City of Okeechobee, FL. We will conduct our audit in accordance with U.S.
generally accepted auditing standards; the standards for financial audits contained in Governmental
Auditing Standards, issued by the Comptroller General of the United States; the requirements of
Chapter 10.550 of the Rules of the Auditor General; and, if required, a Single Audit, in accordance with
the provisions of OMB Circular A -133.
We will be available to respond to questions from management, members of the governing body, and
members of the audit committee, as well as attend public meetings for discussion of the audit report.
We will provide the City with 20 copies of Audited Financial Statements.
Upon request, we will assist the City of Okeechobee, FL, in other matters.
We are committed to performing the work requested in this bid and delineated in our proposal within
the timeframes specified.
We are a women -owned certified public accounting firm committed to providing high quality, cost
effective services to our clients in a timely manner. We believe that our firm is the best qualified to
perform the work for the following reasons:
The audit will be performed by the two owners of the firm, who have extensive
governmental auditing experience;
By performing the work ourselves, and not delegating to less experienced staff, we are
able to capitalize on the efficiencies gained through that experience;
For the years 2001 through 2006, while employed by another firm, the two owners of this
firm were, in fact, the on -site, in- charge auditors for the audit of the City of Okeechobee;
and therefore,
The two owners of this firm have more direct, hands -on experience auditing the City of
Okeechobee during the past 10 years than any other bidder.
The knowledge that we have of the City of Okeechobee from having audited it in the past, combined
with a new firm perspective, will provide mutually beneficial efficiencies in the performance of the
current year audit.
-1-
City of Okeechobee, FL
June 21, 2010
Page 2
Marguerite Kuntz, CPA, as one of the Manager /Members of the firm, is legally authorized to bind MK
Tax Accounting, LLC, to this bid as submitted.
Don't fall into the trap of equating size with quality, professionalism, experience, and ability to
perform. We know auditing, we know governmental accounting and reporting, and we will deliver a
quality audit!
Respectfully submitted,
7 7 [62)1602, euxt
Marguerite Kuntz, CPA
Manager /Member
MK Tax Accounting, LLC
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Firm Profile:
AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
MK Tax Accounting, LLC, is a Florida licensed certified public accounting firm.
The firm was started in February 2010 and is a women -owned small business.
The two owners /members of the firm are both Florida certified public
accountants:
Marguerite Kuntz, CPA
Kathryn Vetter, CPA, MBA.
We are a full- service certified public accounting firm and our services include
audits, reviews, and compilations of financial statements, tax preparation for
businesses and individuals, tax problem resolution, small business accounting,
and payroll.
The office address is 5558 Lake Howell Road, Winter Park, FL. It is located in
the City of Casselberry, FL, in Seminole County. We have adequate facilities,
equipment, and personnel, to ensure prompt and efficient service to the City of
Okeechobee. Due to our extensive experience auditing governmental entities,
we are fully aware of the equipment, costs, and time needed to perform an
audit of an entity the size of the City of Okeechobee.
We founded this firm with the belief that integrity and service are the foremost
attributes a public accounting firm should have. We developed our mission
statement by asking ourselves "What would we want from an accounting firm
and how would we want to be treated Our question generated three
predominant responses: (1) rather than being talked to, we would want to be
listened to and know that what we had to say mattered, (2) we would want to
be sure that the product received or work that was being performed for us was
done right, and (3) we would want to get what we were promised and get it on
time. From this we created our mission statement:
We listen to our clients. We care about quality. We deliver on our promises.
We take this mission statement seriously because it reflects who we are as a
firm, as professionals, and as individuals.
We realize that since we are a new firm, you cannot judge our firm on its own
merits. We hope that you can look through the firm to the education,
experience, professionalism, and commitment of its owners.
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AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
Personnel Profiles:
Marguerite Kuntz, CPA
Marguerite Kuntz, CPA, began her audit career in 1985 after passing all
parts of the extensive CPA exam on the first sitting, an accomplishment
few people achieve with only one try. She has been a CPA for 21 years and
has 7 years experience auditing Florida governmental entities. Her first
governmental audit assignment was the audit of the City of San
Bernardino, CA.
Other audits she supervised and managed were for government
contractors, nonprofit entities, and financial institutions. She also provided
outsourced internal audit services to a county and university. In addition,
she has experience working for the State of Arizona, Department of
Corrections, and the U.S. Air Force Ballistic Missile Office Logistics Division,
so she has seen government from both perspectives, as the auditor and as
an employee.
Licenses and Professional Affiliations:
Certified Public Accountant Florida
Certified Public Accountant California
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Institute of Internal Auditors
Education:
BS Business Administration Concentration in Accounting Information
Systems from California State University San Bernardino
Governmental Entities Audited:
Marguerite has audited the following governmental entities.
City of Okeechobee, FL
City of Satellite Beach, FL
City of Sebastian, FL
Viera East Community Development District, FL
Celebration Community Development District, FL
Enterprise Community Development District, FL
Sebastian Inlet District, FL
City of Palm Bay, FL
City of San Bernardino, CA
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AD 01- 02 -06 -10
Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
Personnel Profiles (Continued):
Kathryn Vetter, CPA, MBA
Kathryn Vetter, CPA, MBA, started her career in public accounting
performing audits of governmental agencies. Her first governmental audit
was for the City of Las Cruces, NM, in 1983. A large portion of Kathryn's
auditing career has been performing governmental audits in Florida, New
Mexico, and Texas. In addition to municipalities, she has audited counties,
public universities, school districts, appraisal districts, community
development districts, and nonprofits. She has extensive experience with
Single Audits and with the complexities of federal and state grant
requirements.
She has taught accounting and auditing college courses in Florida and New
Mexico. Included in those courses were auditing and governmental
accounting classes. She was at the forefront of the implementation of
GASB 34 and taught classes in the subject matter. Early in her career she
taught CPA review classes to aspiring certified public accountants. As an
employee, she also organized, designed, and taught in -house continuing
professional education programs.
Kathryn has been a licensed CPA for 26 years and a Florida licensed CPA
since 1996. She has work experience in both the public and private sector.
In addition to public accounting and teaching, she has also been employed
as an internal auditor for a national bank, a comptroller for a government
contractor, and a financial director at a public university. She not only has
experience auditing entities, but also experience dealing with external
auditors.
Licenses and Professional Affiliations:
Certified Public Accountant Florida
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Education:
1 MBA New Mexico State University
BS State University of New York at Stony Brook
Teaching Experience:
Visiting Assistant Professor of Accounting New Mexico State University,
Las Cruces, NM
Adjunct Faculty Florida Southern College, Orlando, FL
Instructor Becker CPA Review, El Paso and Dallas, TX
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AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
Personnel Profiles (Continued):
Kathryn Vetter, CPA, MBA (Continued)
Governmental Entities Audited:
The audits of governmental entities that Kathryn has supervised or
managed include, but are not limited to, the following:
City of Okeechobee, FL
City of Cocoa, FL
City of Palm Bay, FL
City of Melbourne, FL
City of Satellite Beach, FL
City of Sebastian, FL
Maple Ridge Community Development District, FL
Urban Orlando Community Development District, FL
City of Las Cruces, NM
City of Alamogordo, NM
Dona Ana County, NM
New Mexico State University, NM
New Mexico Institute of Mining and Technology, NM
Las Cruces Independent School District, NM
Gadsden Independent School District, NM
Ysleta Independent School District, TX
El Paso Appraisal District, TX
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AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
Professional Auditing and Accounting Services:
Audit Scope
We will audit the governmental activities, the major fund(s), and the aggregate
remaining fund information of the City of Okeechobee, Florida, for the year
ended September 30, 2010, which collectively comprise the City's basic
financial statements. Our responsibility is to express an opinion on these
financial statements based upon our audit. We will not audit the financial
statements of the fiduciary fund type and the discretely presented component
unit. Those financial statements are audited by other auditors and our opinion,
insofar as it relates to the fiduciary fund type and the discretely presented
component unit, will be based upon the reports of the other auditors.
The management's discussion and analysis and required supplementary
information are not a required part of the basic financial statements but are
supplementary information required by accounting principles generally
accepted in the United States of America. We will apply certain limited
procedures, which consist principally of inquiries of management regarding the
methods of measurement and presentation of the required supplementary
information. We will not audit the information or express an opinion on it.
Our audit will be conducted in accordance with U.S. generally accepted
auditing standards and Government Auditing Standards, issued by the
Comptroller General of the United States. Tests of the accounting records of
the City and other procedures will be conducted as considered necessary to
enable us to express an opinion as to whether the financial statements present
fairly, in all material respects, the financial position of the governmental
activities, the major fund(s), and the aggregate remaining fund information of
the City of Okeechobee, Florida, as of September 30, 2010, and the respective
changes in financial position thereof for the year ended in conformity with
accounting principles generally accepted in the United States of America.
We will issue a report on internal control over financial reporting and on our
tests of compliance with certain laws, regulations, contracts, and grant
agreements as required by Government Auditing Standards. We will not
express an opinion on the internal control over financial reporting or on
compliance and this report is intended solely for the information and use of
management, the Honorable Mayor and Members of City Council, and other
legislative or regulatory bodies.
We will also conduct our audit in accordance with Chapter 10.550, Rules of the
Auditor General, and will issue a management letter as required by those
Rules.
The audit will include, if required, a Single Audit in accordance with OMB
Circular A -133, and we will issue a report on compliance with requirements
applicable to each major program and on internal control over compliance.
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AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing
Professional Auditing and Accounting Services (Continued):
General Audit Approach:
MK Tax Accounting, LLC
We are committed to providing a cost effective, quality audit to the City of
Okeechobee, FL. We will do this by following two basic principles. First, we will
take the time to get to know the City and its operations in order to plan our
engagement and provide you with the greatest value for your dollar. Due to
this understanding, we will be able to focus our time and attention on high -risk
areas where the potential for misstatements and the effects of noncompliance
have the greatest likelihood of being material. Second, we will draw from our
extensive knowledge and experience with governmental audits to design the
most effective and efficient audit approach that will accomplish the objective
of a high quality audit, yet timely delivered. By performing the audit work
ourselves, and not delegating the work to less experienced staff, we are able
to capitalize on the efficiencies of the learning curve.
We will plan and perform our audit to obtain reasonable rather than absolute
assurance about whether the financial statements are free of material
misstatement, whether from errors, fraudulent financial reporting,
misappropriation of assets, or violations of laws or governmental regulations
that are attributable to the City or to acts by management or employees acting
on behalf of the City. Based on our judgment, we will determine the number of
transactions and areas to be examined to obtain evidence supporting the
amounts and disclosures in the financial statements. We will not perform a
detailed examination of all transactions, therefore, there is a risk that material
misstatements may exist and not be detected by us. Also, 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 you of any material errors that
come to our attention. Our responsibility, as auditors, is limited to the period
covered by our audit and does not extend to matters that might arise during
any later periods for which we are not engaged as auditors.
We will request written representations from your attorneys as part of the
engagement. At the conclusion of our audit, we will require certain written
representations from you about the financial statements and related matters.
Adjustments, weaknesses in internal control, management recommendations,
and management letter items are identified and developed throughout the
audit process. We will communicate our findings to management during
fieldwork as we gather additional clarifying information. These items will be
reviewed with management in order to obtain management's perspective.
All comments included in the audit report will be discussed with management,
each member of the governing body and each member of the audit committee
charged with governance and we will provide City financial staff with a copy of
all audit adjustments and reclassifying entries.
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Professional Auditing and Accounting Services (Continued):
Audit Personnel:
The personnel assigned to the audit of the City of Okeechobee, FL, will be
Marguerite Kuntz, CPA, and Kathryn Vetter, CPA, MBA. Marguerite will be the
partner -in- charge of the audit and will be the primary contact. She will be
available to attend public meetings for discussion of the audit report.
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Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
AD 01- 02 -06 -10
Audit Timeline:
We will schedule the engagement based in part on the availability of your key
personnel, deadlines, and working conditions. Our tentative schedule is:
Planning As soon as contract is awarded.
Interim fieldwork First or second week in August (2 -4 days)
Fieldwork Beginning of November (1 2 weeks) dependent upon when
year -end information is available.
Auditors prepare draft of financial statements End of December
(information from other auditors will be included as soon as available)
Auditors prepare draft report on internal controls and compliance and
management letter End of December deliver drafts to City no later than
January 31.
Meeting with City personnel to review drafts At convenience of City
management.
Obtain responses from City for inclusion in report
Delivery of Final Report (20 copies) Dependent upon receipt of
information from other auditors for fiduciary type fund and component unit and
responses from City management.
Presentation to City Council
Audit Workpapers:
The work papers for this engagement are the property of MK Tax Accounting,
LLC, and constitute confidential information. However, upon request we will
make certain work papers available to certain regulatory agencies without
charge pursuant to authority given them by law or regulation. Also, upon
request, we will provide to the City a copy of the work papers pertaining to any
questioned costs identified in the audit.
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AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
Professional Auditing and Accounting Services (Continued):
Other Services:
We will assist the City with other related professional auditing and accounting
services as required (subject to independence rules), and assist the City with
routine consultations as requested by the City. In the event of any state or
federal audit, we will be available to assist the City in responding to such audit.
Management Responsibilities:
Fees:
Other:
Management is responsible for making all financial records and related
information required for our audit available to us and is responsible for the
accuracy and completeness of that information. We may propose standard,
adjusting, or correcting journal entries to your financial statements. You are
responsible for reviewing the entries and understanding the proposed entries
and their impact on the financial statements. The final responsibility for the
financial statements remains with you. Management is responsible for
adjusting the financial statements to correct material misstatements and for
confirming to us in the representation letter that the effects of any uncorrected
misstatements aggregated during the engagement are immaterial, both
individually and in the aggregate, to the financial statements as a whole.
You are responsible for designing and implementing controls to prevent and
detect fraud and for informing us about all known or suspected fraud or illegal
acts by management or employees and others that would have a material
effect on the financial statements.
Our fee for this engagement will include expenses, such as report
reproduction, postage, travel, and copies, and will not exceed $26,900 for the
year ended 2010. Any optional renewal periods will be billed at the same rate.
If additional services outside the scope of the audit are required, we will
communicate to you the scope of the additional services and the estimated fee
for approval by the City before any work commences.
This bid is for a one -year service contract with the option for two (2) additional
one -year renewals for a total three -year contract. The aforementioned
information included in this section titled "Professional Auditing and
Accounting Services" applies to any renewal period.
AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
Peer Review:
The requirements to have and external quality control review (peer review) are
as follows:
Governmental Auditing Standards (the Yellow Book), Sec. 3.55, requires an
external peer review at least once every three years for audit firms performing
audits in accordance with governmental auditing standards. The external peer
review requirement is effective within 3 years from the date an audit
organization begins fieldwork on its first assignment in accordance with
GAGAS. Generally, the deadlines for peer review reports are established by
the entity that administers the peer review program.
According to the AICPA Standards for Performing and Reporting on Peer
Reviews, effective for peer reviews commencing on or after January 1, 2009,
the peer review deadline is eighteen months from the year -end of the firm's
first engagement requiring a peer review, if the firm had not previously
performed an engagement requiring a peer review. Since MK Tax
Accounting, LLC, began in February 2010, it has not been subject to, nor
required to have, a peer review. Once our first peer review is performed, we
would submit a copy to you.
Marguerite and Kathryn were both employed by Florida CPA firms that passed
their peer reviews. Kathryn was the person responsible for the peer review at
her previous firm and through her diligence to foster compliance, no comments
were received from the peer reviewer for that firm's first ever peer review. In
fact, the reviewer stated that it was highly unusual for a first time peer review
to pass the review with no comments or deficiencies.
Government audits performed in the last five years:
As noted above, MK Tax Accounting, LLC was formed in February 2010. The
City of Okeechobee, FL, would be the first governmental audit that MK Tax
Accounting, LLC, would audit as a firm, but it would not be the first time that
either Marguerite or Kathryn audited the City of Okeechobee. While employed
by another firm, Kathryn was the in- charge auditor for the 2001 and 2002 audit
years; Marguerite was the in- charge auditor for the years 2003 through 2006.
This experience with the City's audits included all aspects of the audit process
from planning the audit, performing the fieldwork, preparing the financial
statements, writing the footnotes, writing the reports on internal control and
compliance, identifying weaknesses and control deficiencies, making
management recommendations, performing Single Audits, as required, and
interacting with City personnel and management.
MK Tax Accounting does not have any other current government clients.
AD 01- 02 -06 -10 Submitted By:
Professional Services Auditing MK Tax Accounting, LLC
Other Information:
Professional Liability Insurance:
Part V. Submittal Requirements, N. requires the successful bidder to
purchase and maintain professional liability insurance with minimum limits of
$3,000,000.00 per occurrence. We have contacted our insurance carrier and
have been told that the maximum amount that we can obtain under our
current policy is $1,000,000 per occurrence and $2,000,000 in the aggregate.
We are requesting that the City reconsider the $3,000,0000 minimum
requirement and accept the lower minimum of $1,000,000. If that is not
possible, and we are the successful bidder, we will make every attempt to
obtain a new policy with the $3,000,000 minimum. Since we are a new firm,
our acceptance would be dependent upon the underwriting of the policy.
Licenses:
DATE BATCH NUMBER
DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
BO ARD OF ACCOUNTANCY SEQ# L1 002190064
LICENSE NBR
02/19/2010 098111330 AD66535
The ACCOUNTANCY CORPORATION
Named below IS LICENSED
Under the provisions of Chapter 473 F
Expiration date: DEC 31, 2011
MK TAX ACCOUNTING, LLC
5558 LAKE HOWELL ROAD
WINTER PARK FL 32792
STATE OF F LORI
CHARLIE LIE
INTERIM SECRETARY
Ac# 4828688
AD 01- 02 -06 -10
Professional Services Auditing
State License to Practice Public Accountancy (Firm)
CHARLIE CRIST
GOVERNOR
DISPLAY AS REQUIRED BY LAW
State Licenses to Practice Public Accountancy (Individual)
AC38680
STATE OF FLORIDA AC# 4715906
DEPARTMENT OF BUSINESS AND
PROFESSIONAL REGULATION
CERTIFIED
Kurtz, MAR
1 1/10/09 098087976
3 LIC ACCOUNTANT
RITE JANINE
IS LICENSED` under the provisions of ch.473 83.
Expiration date e:: DEC 31, 2011 L09111001281
Submitted By:
MK Tax Accounting, LLC
STATE OF FLORIDA
DEPARTMENT OF
PROFESSIONAL
AC 0029551 1
CERTIFIER PUBLIC
VETTER,
AC# 472867D
BUSINESS BUSINESS AND
REGULATION
Mown=
09 090236468
IS LICENSED under the provisions of Ch 473 F8.
Expiration. data DEC 31, 2011 L09111900790
AD 01- 02 -06 -10
Professional Services Auditing
City and County Licenses
Submitted By:
MK Tax Accounting, LLC
Business name:
Location address:
City/State:
MK TAX ACCOUNTING LLC
5558 LAKE HOWELL RD
WINTER PARK FL 32792 -1036
ISSUE DATE: February 26, 2010
LOCAL BUSINESS TAX RECEIPT
CITY OF CASSELBERRY
95 TRIPLET LAKE DRIVE
CASSELBERRY, FLORIDA 32707
MK TAX ACCOUNTING LLC
5558 LAKE HOWELL RD
WINTER PARK FL 32792 -1036
TAX
10- 00008865 SERVICES 1 5v MPLO YE a t 77.18
SEMINOLE CO MY LIC 45.0 L X 1.0 45.00
x 1_
TOTAL: 122.18
Comments: ACCOUNTING/NO UNSCREENED OUTSIDE STORAGE
Restrictions: DISPLAY OF GOODS /MATERIALS /SVC/EQUIP/VEHICLES
EXPIRATION DATE: September 30, 2010
IMPORTANT: THIS TAX RECEIPT MUST BE POSTED CONSPICUOUSLY IN YOUR PLACE OF BUSINESS.
PENALTY FOR FAILURE TO DO SO.
14
Sworn Statement Pursuant to Section 287.133(3)(a),
Florida Statutes, on Public Entity Crimes
AD 01- 02 -06 -10
This form must be signed and sworn to in the presence of a Notary Public or other official
authorized to administer oaths.
1. This sworn statement is submitted to
of tom°kee c...11() 'to e e
(Print name of the public entity)
b M ec v- j b t f e- 4 u vi t vr% ILL e toy r v�r e vrJ 6 e r
(Print individual's nam and title)
for t" 4ci Acr(.)u✓
(Print name of entity submitting sworn statement)
whose business address is:
555 5 t4o 1 RRoc.d
/1 ter 2,4 r 1 1- 3 2 7 cf 2
and (if applicable) its Federal Employer Identification Number (FEIN) is:. 7 S' 2. 7
(If the entity has no FEIN, include the Social Security Number of the individual signing the
sworn statement:
2 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.
3. I understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida
Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an
adjudication of guilt, 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, non jury trial, or
entry of a plea of guilty or nolo contendere.
4. I understand that an "affiliate" as defined in Paragraph 287.133.(1)(a), Florida Statutes,
means:
A. A predecessor or successor of a person convicted of a public entity crime; or
B. An entity under the control of any natural person who is active in the management
of the entity and who has been convicted entity crime. The term "affiliate" includes
those officers, directors, executives, partners, shareholders, employees, members,
and agents who area 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 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
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).
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 officers, directors,
executives, partners, shareholders, employees, members, or agents who are active in the
management of the entity, or an 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 officers, directors,
executives, partners, shareholders, employees, members, or agents who are active in the
management of the entity, or an 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 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
swom 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 one (1) 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.
Sworn to and subscribed before me this 13 day of J v+^ 20 i
Personally known .i' i tA, J Q
Produced Identification Notary Public State of Ez A
My Commission expires: 6 I8 5
(Type of Identification)
(Printed, Typed, or Stamped
Commissioned Name of Notary Public)
BRUCE S. TANNENBAUM
Notary Public State of Florida
My Comm. Expires Jun 8, 2014
Commission DD 981765
C o(
U Signature
16-
VENDOR CONTACT
INFORMATION:
Vendor Name:
MK Tax Accounting, LLC
Street Address:
5558 Lake Howell Road, Winter Park, FL 32792
PO Box:
Mailing address: P 0 Box 977
City State:
Windermere, FL
Zip Code:
34786
COMMODITY /SERVICE
PROVIDED: (please list)
Professional Services Auditing
e mail address:
mkuntz @mktaxandaccounting.com
Tax Id Number:
27 1826507
Tele. Number:
407 637 8206
Fax Number:
407 637 -8207
VENDOR REQUEST FORM
CITY OF OKEECHOBEE
55 SE THIRD AVENUE
OKEECHOBEE, FL 34974
Tele: 863 763 -3372 extension 218
Fax: 863 763 -1686
e- mail: belement@cityolokeechobee.com
Status Information
Ref. Sec. 2 -290 Local Vendor
Preference
Local Business
Other
X
Sec. 2 -282 Definitions: Local Business is a business located within the City of
Okeechobee /County
This form MUST BE ACCOMPANIED WITH A W -9 if this is a new vendor setup.
Form W -9
(Rev. October 2007)
Department of the Treasury
Internal Revenue Service
Request for Taxpayer
Identification Number and Certification
Give form to the
requester. Do not
send to the IRS.
Print or type
See Specific Instructions on page 2.
Name (as shown on your income tax return)
MK Tax Accounting, LLC
Business name, if different from above
Check appropriate box: Individual/Sole proprietor II Corporation III Partnership
Limited liability company. Enter the tax classification (D= disregarded entity, C= corporation, P= partnership) P
IIII Other (see instructions)
Exempt
payee
Address (number, street, and apt. or suite no.)
5558 Lake Howell Road
Requester's name and address (optional)
City, state, and ZIP code
Winter Park, FL 32792
List account number(s) here (optional)
Part 1
Part 11
Taxpayer Identification Number (TIN)
Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid
backup withholding. For individuals, this is your social security number (SSN). However, for a resident
alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is
your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.
Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose
number to enter.
Sign
Here
Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal
Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has
notified me that I am no longer subject to backup withholding, and
3. I am a U.S. citizen or other U.S. person (defined below).
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup
withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply.
For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement
arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must
provide your correct TIN. See the instructions on page 4.
Signature of
US. person
General Instructions
Section references are to the Internal Revenue Code unless
otherwise noted.
Purpose of Form
A person who is required to file an information return with the
IRS must obtain your correct taxpayer identification number (TIN)
to report, for example, income paid to you, real estate
transactions, mortgage interest you paid, acquisition or
abandonment of secured property, cancellation of debt, or
contributions you made to an IRA.
Use Form W -9 only if you are a U.S. person (including a
resident alien), to provide your correct TIN to the person
requesting it (the requester) and, when applicable, to:
1. Certify that the TIN you are giving is correct (or you are
waiting for a number to be issued),
2. Certify that you are not subject to backup withholding, or
3. Claim exemption from backup withholding if you are a U.S.
exempt payee. If applicable, you are also certifying that as a
U.S. person, your allocable share of any partnership income from
a U.S. trade or business is not subject to the withholding tax on
foreign partners' share of effectively connected income.
Note. If a requester gives you a form other than Form W -9 to
request your TIN, you must use the requester's form if it is
substantially similar to this Form W -9.
Date
Social security number
or
Employer identification number
27 1826507
Definition of a U.S. person. For federal tax purposes, you are
considered a U.S. person if you are:
An individual who is a U.S. citizen or U.S. resident alien,
A partnership, corporation, company, or association created or
organized in the United States or under the laws of the United
States,
An estate (other than a foreign estate), or
A domestic trust (as defined in Regulations section
301.7701 -7).
Special rules for partnerships. Partnerships that conduct a
trade or business in the United States are generally required to
pay a withholding tax on any foreign partners' share of income
from such business. Further, in certain cases where a Form W -9
has not been received, a partnership is required to presume that
a partner is a foreign person, and pay the withholding tax.
Therefore, if you are a U.S. person that is a partner in a
partnership conducting a trade or business in the United States,
provide Form W -9 to the partnership to establish your U.S.
status and avoid withholding on your share of partnership
income.
The person who gives Form W -9 to the partnership for
purposes of establishing its U.S. status and avoiding withholding
on its allocable share of net income from the partnership
conducting a trade or business in the United States is in the
following cases:
The U.S. owner of a disregarded entity and not the entity,
Cat. No. 10231X Form W-9 (Rev. 10 -2007)
1 8
Proposal for
Annual Independent Audit Services
a max pi9-6
Certified Public Accountants
Firm Contact
Mrs. Deborah A. Goode
215 Baytree Drive
Melbourne, Florida 32940
321- 426 -3040
1- 800 946 -2720
Bid date: June 17, 2010
Base Bid Sheet
Letter of Transmittal
Audit Services Proposal
Hoyman Dobson's Government Auditing Experience
Your Audit Team
Resumes
External Peer Review
Hoyman Dobson Audit Approach Segmentation
Audit Timetable
Location of the Office From Which the Audit Will Be Performed
Federal and State Desk Reviews, No Disciplinary Actions
Sworn Statement Pursuant to Section 287.133(3)(a)
Letters of Recommendation
Sworn Statement Pursuant to Section 287.133(3)(a)
Licenses
Hic)-(,.D4,94t,
Table of Contents
Insurance Coverage Maintained by Hoyman Dobson
License to Practice in Florida
Independence
Ability to Meet Time Requirements and Serve the City
Summary
Firm Profile
General Description and History of the Firm
Truth in Negotiations Certificate
Additional Information
5
9
12
16
19
24
25
25
25
25
25
26
26
27
30
34
36
Total yearly fee written in dollars:
CITY OF OKEECHOBEE
Professional Services Auditing
AD 01- 02 -06 -10
$27,300
BASE BID
Full, certified public accounting services related to the financial operation of the
City of Okeechobee in accordance with Government Auditing Standards issued
by the Comptroller General of the United States and the State of Florida.
To be paid monthly as work progresses and are payable on presentation.
Total fee for single audit, if required in accordance with OMB Circular A -133
Written in dollars:
$4,000
C7 max/
d4M
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Letter of Transmittal
Certified Public Accountants
ID
alt Daea.fru
Mrs. India Riedel and the Audit Committee
City of Okeechobee
55 SE 3 Avenue
Okeechobee, FL 34974
RE: AD 01- 02 -06 -10 Professional Services Auditing
Dear Mrs. Riedel and the Audit Committee:
June 18, 2010
Thank you for the opportunity to provide a proposal to conduct the annual independent financial statement
audit for the City of Okeechobee (the "City for the year ending September 30, 2010 with the option of
auditing your financial statements for each of the two subsequent years, for a total of a three year contract. By
selecting Hoyman Dobson the City will receive exceptional service from our uniquely qualified team.
According to your request for proposal, Hoyman Dobson will provide the following services to the City.
Perform the audit in accordance with generally accepted auditing standards and the standards of
financial and compliance audits as required by Chapter 10.550 of the Rules of the State of Florida
Auditor General applicable to local governmental entity audits and as defined in Chapter 11.45 1(c)
Florida Statues. The Single Audit will be performed, if required, in accordance with OMB Circular A-
133.
The audit report will contain the auditor's opinion of the financial statements and a report on
compliance with applicable legal provisions and bond covenants.
Upon delivery of the final financial statements Hoyman Dobson will provide the City financial staff
with a copy of the audited adjusted entries and reclass entries.
No later than January 31 of each year, Hoyman Dobson will submit a written draft report of any
weaknesses found in the internal controls.
No later than January 31 of each year, Hoyman Dobson will submit to the City a draft management
letter which will identify management weaknesses observed, assess their effect on financial
management, and propose steps to eliminate them.
We will discuss all comments that will be included in the audit report with manage 1 each mei
t
ertilied r hrr of the body and each member of the audit committee charged with gove ance.
215 Baytree Drive Melbourne, FL 32940 p: (321) 255.0088 f: (321) 259.864
4767 New Broad Street Orlando, FL 32814 p: (407) 422.1681 f: (407) 514.2604
www.hoyman.com
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FD
Mrs., India Riedel and the Audit Committee
City of Okeechobee
Page Two
Hoyman Dobson will provide the City of Okeechobee with 20 copies of the Audited Financial
Statements.
Debbie Goode, CPA and the audit engagement director will be available to attend public meetings for
discussion of the audit report.
At no extra charge Hoyman Dobson will make available the work papers to any Federal or State
Agency upon request and in accordance with Federal and State Laws and Regulations.
Hoyman Dobson will assist the City with other related professional auditing and accounting services
as required, including, but not limited to bond issuance, financing, auditor of city contracts and
franchises.
We will be available throughout the year, at no extra cost, for routine consultations. In fact, we
encourage you to call us when issues or questions arise. This will result in more accurate internal
financial statements and a more efficient audit.
The fees quoted in our bid are all- inclusive. The City of Okeechobee is not completely in control of
the scope of work for future years. Required changes may be mandated by federal, state, other
regulatory agencies or accounting and auditing standards boards or by significant staff changes within
the City. For these reasons, if the scope of the audit changes significantly from the scope outlined in
the RFP, we will present to the City for approval, prior to completing the work, the specific reasons an
increase in fees is warranted. We understand the City will not pay Hoyman Dobson for any additional
work not covered in this bid that is not agreed upon by a contract amendment.
Upon request, Hoyman Dobson will provide a copy of the work papers pertaining to any questioned
costs identified in the audit. Our work papers will be concise and provide the basis for the questioned
costs as well as an analysis of the problem.
Hoyman Dobson is committed to meeting and exceeding the City's timeline to perform the services noted
above.
We have outlined below the major points which we believe demonstrate we are the most qualified group of
professionals with the desire and ability to service the City. The advantages to you are:
Hoyman Dobson has a superior team of professionals with extensive governmental experience
to commit to this engagement. Our firm is currently the auditor for sixteen governmental entities.
We perform at least seven Federal and /or State single audits each year. We have ten government
qualified auditors on our team. Each year we help prepare or review four Certificates of
Achievement for Excellence in Financial Reporting (CAFR).
aYrtAxDokm,
Mrs. India Riedel and the Audit Committee
City of Okeechobee
Page Three
Hoyman Dobson will be a valuable resource to the City. Our clients and your staff can attest to
the fact that we are always just a phone call away. Our team members will work with your staff to
address any accounting issues and/or concerns that arise throughout the year. We will consult
with you on the new Single Audit rules and sampling guidance that are required to be
implemented in 2010. We will also consult with you on the new Fund Balance standard that must
be implemented by the City in 2011. This will result in more accurate internal financial
statements and a more efficient audit.
Hoyman Dobson will consider the City to be a significant client. The City will therefore
command the attention of the directors of our fine. As the audit director, I will be involved hands -on
in the planning, review and supervision of the engagement. I will be present at the planning meeting
and exit conference and will present the report to the City. In addition, we will have a significant
amount of audit manager time on this job.
Hoyman Dobson is a member of the AICPA Government Audit Quality Center. Membership
in the Center means we have implemented additional quality control standards on our governmental
audits. This includes additional educational requirements for our auditors, attendance in required
webcasts and performance of our peer review by other members enrolled in the Audit Quality
Center.
Hoyman Dobson offers your finance team free continuing education. We sponsor, at least every
other year, eight hours of in -house continuing education, geared specifically to government
accounting and auditing. As our client, your finance team can attend these classes free of charge.
This results in a cost savings for the City.
Our clients speak highly of our Firm, our team members, and our services. Your City Manager and Accounts
Supervisor can attest to the timely quality services we have provided to the City over the last several years as the
City's auditors. In addition, we have included three letters of recommendation beginning on page 30.
Hoyman Dobson hereby confirms this bid has the authority to bind our firm to the submitted bid. We are
convinced that after you review our proposal, you will find that we have the desire, experience, and personnel for
the City necessary to provide a superior level of service that cannot be matched by any other firm. We look
forward to continuing to be the independent auditors for the City of Okeechobee.
Sincerely,
,40.4.401-- dit&
Deborah A. Goode, CPA
Director
Hoyman Dobson
-4-
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Audit Services Proposal
Certified Public Accountants
FD
Hoyman Dobson's Government Auditing Experience
15 Certified Public Accountants
7 Directors
10 Managers, Supervisors and Seniors
Our staff includes 10 qualified governmental auditors. Your audit team:
Hoyman Dobson has a total of thirty -seven professional personnel to serve the City. Our staff includes the
following:
Will bring extensive governmental audit experience to this engagement. Our firm is currently the
auditor for sixteen governmental entities. Most of these entities are municipalities. Therefore, we are
very familiar with the laws, rules and issues unique to municipalities.
Will serve as a valuable resource to the City. Our team will be available to you throughout the year
for any questions you may have. This will result in more accurate internal financial statements and a
more efficient audit.
Is a member of the AICPA Government Audit Quality Center. Membership in the Center means
we have implemented additional quality control standards on our governmental audits. This includes
additional educational requirements for our auditors, attendance in required webcasts and performance
of our peer review by other members enrolled in the Audit Quality Center.
Has the required continuing education necessary to perform government audits under the
Yellow Book. All members of the audit team are in compliance with the continuing professional
education requirements of Government Auditing Standards, issued by the Comptroller General of the
United States (Yellow Book) and Chapter 11.45, Florida Statutes.
Is experienced with CAFR review and preparation. Each year we review and help prepare and /or
review four CAFRs, Debbie Goode, the Audit Director and Chas Hoyman, the engagement co-
director, have reviewed over 20 CAFRs during their careers.
Is highly experienced in both State and Federal single audits. We will consult with you on the
new Single Audit rules and sampling guidance that must be implemented in fiscal year 2010. Our
team members have performed multiple single audits for government entities. This means experienced
governmental auditors will work on your engagement.
Has extensive knowledge in internal audits of government entities. The team members assigned to
this engagement have worked on internal audits of governmental entities. This experience gives them
more insight and a special focus on issues unique to the City.
By using our fine you will benefit from a high number of hours being performed by the directors and manag
and the entire audit being performed by experienced government auditors.
ci(vntaxiDekm,
_..5
Hoyman Dobson's Government Auditing Experience (continued)
The firm has established quality control policies and review procedures, which are followed on each audit
engagement. These policies comply with the requirement for peer review of Government Auditing Standards,
issued by the Comptroller General of the United States. The firm and /or employees of the firm are currently
members of the following governmental organizations:
Government Finance Officers Association of the United States
Space Coast Governments Finance Officers Association
Florida Government Finance Officers Association
AICPA Government Audit Quality Center
Debbie and Justin are active members of the Florida Government Finance Officers Association and the Space
Coast Government Finance Officers Association.
At your request, on the next pages we have provided a list of some of our government audit clients who are
of similar size and for which we have provided similar services in the last 5 years. The outline indicates the
scope of work, engagement directors, approximate total hours invested on the most recent engagements, and
the contact information for each client. In addition we have provided the entities year end, number of funds
and total revenues for the most recent fiscal year audited.
Please feel free to contact them with questions regarding their audit experience with us. Our clients will
attest to the benefits and advantages of having Hoyman Dobson as their auditor.
Entity/Years/
Engagement Directors/Fiscal
Year End
Scope of Work/
Total Hours of the Most Recent
Engagement/
i
Number
of
Funds
Total Revenues
for the
Most Recent
Fiscal Year
Audited
T Name/Title/
Telephone Number
r
i
City of Daytona Beach Shores
___t__
Audit and preparation of financial
statements, including preparation of
CAFR and Annual Financial Report.
Approximate total hours: 330
6
24
1
I
$17.4 million
$121.5 million
Stephen Whitmer
Finance Director
(386) 763 -5329
t
Michele Ennis,
Finance Director
(321) 953 -6247
I
2008 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year End September 30
City of Melbourne
Audit of financial statements,
including Federal and State Single
Audit; issued comfort and consent
letters for bond closings;
prepared /reviewed arbitrage rebate
calculations; provide guidance in
preparation of CAFR.
Approximate total hours: 340
1978 to present
Charles W. Hoyman, Jr.
Deborah A. Goode
Year End September 30
City of Cocoa
Audit of financial statements,
including Federal and State Single
Audit; issued comfort and consent
letter for bond closing; efficiency
study; preparation of CAFR.
Approximate total hours: 550
20
$161 million
Micki Abdi,
Deputy Finance
Director
(321) 639 -7515
1997 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year End September 30
City of Okeechobee
Audit and preparation of financial
statements. In previous years,
Federal and State Single Audit
required.
Approximate total hours: 200
7
$6.35 million
India Riedel,
Account Supervisor
(863) 763 -3372
2001 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year End September 30
Canaveral Port Authority
Audit and preparation of financial
statements, including State Single
Audit; preparation of Annual
Financial Report; preparation of
CAFR; performed arbitrage
calculations; various special
projects.
Approximate total hours: 420
1
$51.7 million
Pat Poston
Director of Finance
(321) 783 -7831
J
1976 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year End September 30
Celebration Community
Audit and preparation of financial
statements.
2 $7.9 million Gary Moyer
District Manager
(954) 753 -03
Development District
1999 to present
Deborah A. Goode
r
Hoyman Dobson's Government Auditing Experience (continued)
arses w. Hoyman, Jr.
Year End September 30
aYvnuut,D914,2„,
Approximate total hours: 145
—7_
Entity/Years/
Engagement Directors/Fiscal
Year End
Scope of Work/
Total Hours of the Most Recent
Engagement/
j
Number j
o f
Funds
Total Revenues
for the
Most Recent
Fiscal Year
Audited
Name/Title/
Telephone Number
-t
9
City of Satellite Beach
Audit and preparation of financial
statements, including State Single
Audit and Annual Financial
Report.
Approximate total hours: 195
$11.13 million
Mike Crotty,
Town Manager
773
1978 to present
Charles W. Hoyman, Jr.
Deborah A. Goode
Year end September 30
(321) -4407
Town ofIndialantic
Audit and preparation of financial
statements.
Approximate total hours: 140
6
j
$3.6 million
Laura Eaton,
Town
Clerk/Finance
(321) 723 -2242
2001 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year end September 30
Sebastian Inlet Tax District
Audit and preparation of financial
statements; preparation of Annual
Financial Report; assistance with
TRIM compliance.
Approximate total hours: 110
1
$2.96 million
Marty Smithson,
District
Administrator
(321) 724 -5175
1
1991 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year end September 30
Melbourne Tillman Water
Audit and preparation of financial
statements; computer consulting.
Approximate total hours: 100
l
$1.56 million
Al Pennell,
District Manager
(321) 723-7233
Control District
1983 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year end September 30
Space Florida
Audit and preparation of financial
statements, including State Single
Audit.
Approximate total hours: 190
i
1
$18.89 million
Denise Swanson,
Controller
(321) 730 -5301
2004 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year end June 30
Town of Melbourne Beach
Audit and preparation of financial
statements.
Approximate total hours: 150
10
i
$1.88 million
Jane Antonsen,
Town Accountant
(321) 724 -5860
2008 to present
Deborah A. Goode
Charles W. Hoyman, Jr.
Year end September 30
Hoyman Dobson's Government Auditing Experience (continued)
Our team of professionals is the best suited to provide the City of Okeechobee with the highest quality, most
efficient and timely services available.
,l(vphapt,Dge40_11,
8
Your Audit Team
The quality of our work and your satisfaction depend on the commitment of the people assigned to your audit. We
believe that Hoyman Dobson is best qualified to serve you because of the experience, professional commitment,
and quality of the personnel that we have assigned to this engagement. As the City of Okeechobee's current
auditors, we are very familiar with the City's operations, funds and your unique needs. For continuity purposes and
to ensure an effective and efficient audit, we will maintain the same personnel on this engagement as in the last two
years.
The key people of the audit team who would serve the City are:
Deborah (Debbie) A. Goode, CPA, Audit Director, will serve as engagement director and will have
overall responsibility for the efficiency, timeliness and delivery of the services we provide, including
developing and maintaining effective lines of communication with City staff. Her responsibilities on the
audit will include being involved in planning the engagement, including the pre -audit meeting with
management, reviewing the audit work papers, the exit conference and presenting the audit report to the
City.
Debbie has been involved as a manager or director of audits of Florida municipalities for over twenty years.
Debbie stresses a heads -up approach to auditing, which emphasizes pre -audit planning to help insure that we
consider all significant audit issues and client concerns before beginning fieldwork. This results in an
effective and efficient audit where the audit objectives are met in a timely manner.
Charles (Chas) W. Hoyman, Jr., CPA, Engagement Co Director, will be responsible for providing a
second "cold" technical review of the audited financial statements and reports to be issued. Chas brings over
thirty years of experience auditing over fifty different governmental units to the audit team. He will address
challenges and concerns discovered during the audit and is available to help the City at any time.
Justin A. Petrone, CPA, Audit Manager, will oversee and be involved in planning the engagement and
supervising the audit associate. Justin has over eight years of government audit experience. Some of
Justin's audit clients include the City of Cocoa, the City of Daytona Beach Shores and the City of
Satellite Beach.
Joseph Peterson, Audit Associate, will be responsible for performing audit procedures under the direct
supervision of the Audit Manager. Joe graduated from Stetson in 2008 and joined our firm. Joe has been
involved in auditing the City of Satellite Beach, Sebastian Tax Inlet Tax District, Melbourne Tillman
Water Control District, and Daytona Beach Shores.
FD
Your A udit Team (continued)
The key people of the audit team who would serve the City are shown on the chart below. None of the team
members have ever had any complaints filed against them by the state board of accountancy or other regulatory
entities.
DEBORAH A. GOODE, CPA
ENGAGEMENT DIRECTOR
JUSTIN A. PETRONE, CPA
AUDIT MANAGER
JOSEPH C. PETERSON
AUDIT ASSOCIATE
CHARLES W. HOYMAN, JR., CPA
ENGAGEMENT CO- DIRECTOR
Detailed resumes of the audit team assigned to this engagement, including educational background, career
experience, professional association and activities and relevant continuing education, are included on pages 13
through 16.
Below we have outlined governmental entities that the team members assigned to your audit have audited or are
currently involved in the audits of:
City of West Melbourne
Canaveral Port Authority
City of Cape Canaveral
City of Melbourne
City of Sebastian
Space Coast Area Transit Authority
City of Satellite Beach
City of Okeechobee
Viera East Community Development District
Celebration Community Development District
Enterprise Community Development District
Montecito Community Development District
Melbourne Tillman Water Control District
cit
1 Goode
V
10
FD
Your Audit Team (continued)
Sebastian Inlet Tax District
Town of Melbourne Beach
Dovera Community Development District
Port Malabar Mobile Home Park Recreation District
Baytree Community Development District
Barefoot Bay Recreation District
Brevard County Housing Authorities
Brevard County:
Board of Commissioners
Water Sewer Utility System
Clerk of County Circuit Court
Property Appraiser
Sheriff's Department
Tax Collector
Internal Audit
City of Cocoa
City of Tampa
Housing Authority City of Tampa
City of Plant City
City of Temple Terrace
City of Daytona Beach Shores
The Town of Indialantic
City of Bartow
City of Ft. Meade
City of Inverness
City of Wildwood
City of Bushnell
Citrus County Clerk of Circuit Court
Hernando County Clerk of Circuit Court
Hillsborough County:
Board of Commissioners
Sheriff
Polk County
Goode
J
Hoyman
Petrone
Peterson
As you can see, the team we have assembled for the audit of the City is comprised of highly qualified members of
our firm. You can be assured of the quality of our staff over the term of the engagement.
Canaveral Port Authority
City of Satellite Beach
City of Cocoa
City of Melbourne
City of Daytona Beach Shores
Town of Indialantic
Melbourne Airport Authority
Celebration Community Development District
City of Okeechobee
Sebastian Inlet Tax District
Melbourne Tillman Water Control Dist.
Space Florida
F
1
1
1
1
1
1
1
1
1
1
FD
Deborah A. Goode, CPA
Audit Director
Office: Melbourne
Debbie has been a resident of Brevard County since 1989 and is an active member of her community. She has attended leadership training
and is past president of Lead Brevard. In addition, she serves on the Board and Executive Committee of EDC and is on the board of FIT's
Women's Business Center. Debbie spent the first four years of her career with the national accounting firm Coopers and Lybrand as an
auditor. Her practice since joining Hoyman Dobson 20 years ago has been focused completely in the audit arena and specifically in working
with governmental entities. She is also a Diplomate of the American College of Forensic Examiners. Debbie's knowledge of governments
and internal controls coupled with her forensic accounting knowledge make her an excellent professional to oversee your audit. She will be
involved in planning, reviewing, supervising and communicating with management during the audit process.
Local Government Entities:
Debbie is currently responsible for overseeing the audits of 16 governmental entities and 3 governmental internal audit clients.
She has a team at Hoyman Dobson of 8 government qualified auditors that directly report to her.
Debbie currently heads up the "Best Practices" committee of the firm's national association, CPAmerica. She is also on the national
associations Accounting and Auditing Committee and often assists other members of the association with their governmental
accounting issues.
Debbie's local public sector clients include:
Education, Professional Certifications and Affiliations
Master of Accounting from University of South Florida, Tampa
Bachelor of Science, Accounting from Florida State University, Tallahassee
Florida Government Finance Officers Association, Active member
Space Coast Government Finance Officers Association, Active member
Economic Development Commission, Board of Directors and Executive Committee
Women's Business Center at Florida Tech, Board member
Brevard Small Business Assistance Council, Past Chair, Vice Chair, and Past Treasurer /Secretary
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
CPAmerica, Accounting and Auditing Committee, Past Chair
Leadership Brevard, Past Chair
Diplomate of the American College of Forensic Examiners
Continuing Professional Education Specific to Government Accounting and Auditing
Course
Government Accounting Update for 2008
Government Accounting Update for 2009
FGFOA 2009 Annual Conference
FGFOA 2010 Annual Conference
c2 Ddlag,
Credit Hours Course
8 2010 Governmental Audit Quality Center
8 Sampling in a Single Audit Environment
17 Yellow Book
18
1 2
Total
For the period July 1, 04113 June 30,
Credit Hours
2
2
8
Canaveral Port Authority
City of Satellite Beach
City of Okeechobee
City of Cocoa
City of Melbourne
City of Daytona Beach Shores
Melbourne Airport Authority
Celebration Community Development District
Town of lndialantic
Space Florida
Sebastian Inlet Tax District
Melbourne Tillman Water Control Dist.
FD
Charles W. Hoyman, Jr., CPA
Audit Co- Director
Office: Melbourne
Chas moved to Brevard County in 1964 and has been a resident since that time except for the four years he spent at the University of
South Florida and two years immediately following when he worked in the Tampa Bay area. Chas has been very involved in the
business community with leadership roles in organizations such as Circles of Care, Economic Development Commission of Florida's
Space Coast, and the United Way of Brevard. Since 1973 Chas has provided services to Port Authorities, counties, municipalities,
and special district governmental agencies in the State of Florida. These services include audits, internal audits, agreed upon
procedures, and special projects.
Local Government Entities:
Chas brings thirty five years of experience auditing over 50 different governmental units to the audit team.
He is Managing Director of the firm overseeing 6 additional directors and their departments including the Audit team. He is Co-
Engagement Director on all of the firm's governmental audits.
In 1978 Chas helped form a national association of CPA's. This organization, CPAmerica International, Inc., has grown to 75 firms
covering the United States. Chas served as Chair for this national association.
Chas's local public sector clients include:
Education, Professional Certifications and Affiliations
University of South Florida, Tampa
Duke University, Duke /AICPA Managing Partner Leadership Institute
American Institute of Certified Public Accountants (AICPA)
Florida Institute of Certified Public Accountants (FICPA)
CPA Mutual Insurance Company, Board of Directors
United Way of Brevard County Board of Directors
Economic Development Commission of Florida's Space Coast past Board Member, past Chairman, past Treasurer, Recipient
of Volunteer of the Year Award, Recipient of the Gary R Cunningham Distinguished Service Award
CPAmerica International Past Chairman of the Board
University of Florida, Fisher School of Accounting Steering Committee
Florida Institute of Technology, School of Business, Board of Overseers
Circles of Care past Chairman and past Board Member
Melbourne /Palm Bay Chamber of Commerce
Continuing Professional Education Specific to Government Accounting and Auditing
Course Credit Hours
Auditing Reporting on Local Govt's in Florida 8
2009 Governmental Accounting Auditing Update 8
2007 Revised Yellow Book Gov't Auditing Standards 8
Current Events Affecting Financial Condition
Gov't Not -For Profit Organizations 3
U
13
Course Credit Hours
Implementing the Risk Assessment Standards 8
Government Accounting Update for 2008 8
GFOA 2010 Annual Conference 14
Total
For the period July 1, t?8 June 30,
Canaveral Port Authority
City of Daytona Beach Shores
Town of lndialantic
City of Cocoa
Brevard Community College Foundation
City of Okeechobee
Town of Melbourne Beach
City of Satellite Beach
Space Florida
Justin A. Petrone, CPA
Audit Manager
Office: Melbourne
Justin has lived in Brevard County since 2002, and was previously a resident of Martin County for nearly 11 years. Justin's young
children, Riley and Addison, were born in Brevard and Riley currently attends Trinity Lutheran preschool. Justin started his career with
the national accounting firm Arthur Andersen as an auditor. His practice since joining Hoyman Dobson 7 years ago has focused
solely on the audit and internal audit areas. During that time, Justin has served primarily governmental entities, where he has worked
creatively to efficiently manage GOA Yellow Book external audits, State and Federal Single Audits, internal audits and other
attestation engagements.
Local Government Entities:
Justin's local public sector clients include:
Education. Professional Certifications and Affiliations
Bachelor of Accounting from Indiana University
Certified Public Accountant (CPA)
Associate Member, Florida Government Finance Officers Association (FGFOA) and Space Coast Government Finance Officers
Association (SCGFOA)
Member. American Institute of Certified Public Accountants (AICPA),
Member, Florida Institute of Certified Public Accountants (FICPA)
Participant, Brevard Insight
Regularly attends government accounting and auditing seminars in compliance with Yellow Book standards, as well as Hoyman
Dobson required CPE for public sector auditing and internal audit consulting
Continuing Professional Education Specifi
Course
Sampling in a Single Audit Environment
Current Events Affecting Financial Condition
Gov't Not -For Profit Organizations
FGFOA 2009 Annual Conference
Employee Benefit Plans 2009 Audit Briefing
c to Government Accounting and Auditing
Credit Hours
2
3
18
1
Course
Audit of 401(k) Plans
2009 Governmental Update
GFOA 2010 Annual Conference
Credit Hours
8
8
18
Total 58
For the period July 1, 2008- June 30, 2010
City of Satellite Beach
Town of Melbourne Beach
Sebastian Inlet Tax District
City of Okeechobee
Melbourne Tillman Water Control District
City of Daytona Beach Shores
Joseph C. Peterson
Audit Associate
jpeterson @hoyman.com
In 2008, Joe joined Hoyman Dobson after successfully graduating from Stetson University with a Master of Accountancy. Joe
was been working exclusively in the audit department since day one and at Hoyman Dobson Joe has been involved in over 15
audits, ranging from commercial entities and non profit organizations and employee benefit plans. Joe passed two parts of the
CPA exam this last year and is geared to pass the last two parts this summer in order to call himself a full fledged CPA.
Local Government Entities:
Joe's local public sector clients include:
Joes public sector clients include:
Education. Professional Certifications and Affiliations
Master of Accountancy, Stetson University
Bachelor of Business Administration in Accounting Information Systems, Stetson University
Florida Institute of Certified Public Accountants (FICPA)
American Institute of Certified Public Accountants (AICPA)
Continuing Professional Education Specific to Government Accounting and Auditing
Course Credit Hours
2008 Governmental Accounting Update 8
2009 Governmental Accounting Update 8
Government Accounting Principles 10
Current Events Affecting Financial Conditions Government Not for Profit Organizations 3
Revised Yellow Book 2008 7
Audits of 401(k) Plans 8
44
For the period July 1, 2008 June 30, 2010
FD
External Peer Review
Hoyman Dobson is a member of the American Institute of Certified Public Accountants, Division of CPA
Firms PCPS Firm Practice Section, which requires, among other things, that we submit to a periodic quality
control peer review by an independent, AICPA supervised, peer review team. The AICPA quality control
program further requires us to conduct annual internal control inspections on specific audit engagements and
on a firm -wide basis. The firm has established quality control policies and review procedures which are
followed on each audit engagement. These policies comply with the requirement for peer review of
Government Auditing Standards, issued by the Comptroller General of the United States.
The most recent peer review conducted on Hoyman Dobson earned an unqualified report, which confirms that
our practice conforms to the quality control standards established by the AICPA. In addition, Hoyman Dobson
received no letters of comment, a goal only approximately 25% of all firms reviewed are able to achieve. The
sample reviewed by the peer review team included specific governmental engagements and audits
performed under the Single Audit Act and fully satisfied the strict criteria required for an acceptable
audit.
A copy of the most recent opinion letter from our peer review follows:
alt
16
CRI
CAR R
RIGGS
INGRAM
To the Directors
Hoyman, Dobson Company, P.A.
We have reviewed the system of quality control for the accounting and auditing practice of
Hoyman, Dobson Company, P.A. (the fine) in effect for the year ended May 31, 2008.
A system of quality control encompasses the firm's organizational structure, the policies
adopted and procedures established to provide it with reasonable assurance of conforming
with professional standards. The elements of quality control are described in the
Statements on Quality Control Standards issued by the American Institute of CPAs
(AICPA). The firm is responsible for designing a system of quality control and complying
with it to provide the fine reasonable assurance of conforming 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 firm'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 fine's system of quality control
sufficient to assess the risks implicit in its practice. Based on our assessments, we selected
engagements and administrative files to test for conformity with professional standards and
compliance with the fine's system of quality control. The engagements selected
represented a reasonable cross section of the fine's accounting and auditing practice with
emphasis on higher -risk engagements. The engagements selected included among others,
audits of Employee Benefit Plans and engagements performed under Government Auditing
Standards. Prior to concluding the review, we reassessed the adequacy of the scope of the
peer review procedures and met with firm management to discuss the results of 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 fine's accounting and auditing practice. In addition, we tested compliance with the
fine's quality control policies and procedures to the extent we considered appropriate.
These tests covered the application of the firm'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
-17-
Carr, Riggs Ingram, LLC
1713 Mahan Drive
Tallahassee, Florida 32308
(850)878 -8777
(850) 878 -2344 (fax)
www.cricpa.com
September 9, 2008
Hoyman, Dobson Company, P.A.
Page 2
and therefore noncompliance with the system of quality control may occur and not be detected.
Projection of any evaluation of a system of quality control to future 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 Hoyman,
Dobson Company, P.A. in effect for the year ended May 31, 2008, 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 film
with reasonable assurance of conforming with professional standards.
q.
4cpa
Carr, Riggs Ingram, LLC
Hoyman Dobson Audit Approach Segmentation
In order to conduct highly effective audits, many years ago Hoyman Dobson adopted the risk based approach
to auditing. This approach requires extensive upfront planning to determine where the "true" audit risks for
each particular entity lie. We then focus our audit procedures more heavily on the higher risk areas. We
update this risk analysis each year and therefore the areas of focus vary from year to year. As a result of this
approach, you benefit from a more effective and efficient audit.
Awareness and testing related to applicable laws and regulations during every phase of the audit is essential
to the competent conduct of a financial and compliance audit. In determining those laws and regulations which
we will test as a part of the audit of the City of Okeechobee, we will direct our attention primarily to those matters
we feel might have a direct financial impact on the City's resources or the use of those resources.
Our approach to the identification of the relevant compliance criteria will include the following steps:
obtain the City's charter and other organizational documents
obtain representations from City officials and legal counsel as to current compliance requirements
obtain relevant ordinances and resolutions
review the minutes of City Council meetings to determine local ordinances, resolutions, and actions
that have been approved that have a financial impact
obtain documents relating to current grant funding to determine compliance requirements
obtain representations from state agencies, grantor agencies, fiscal agents and other third party
organizations
obtain information from the State Auditor General on any changes to audit requirements for local
governmental units by the State of Florida
obtain evidence of the City's compliance with applicable budget laws
This identification of compliance criteria will be done early in audit fieldwork, primarily during interim work, so
the audit team may be aware of the relevant issues throughout the audit.
Hoyman Dobson has developed an audit program to specifically test compliance with Florida laws. This
program is updated annually and meets the requirements of SAS 68 for other compliance auditing
responsibilities in government audits and Chapter 10.550 of the Rules of the Auditor General. The Florida
laws related to travel, budgeting and trim compliance are included in this audit program and are tested durin
each audit to ensure the municipality is in compliance.
oqvistax,Qye14e4,
19—
1
Hoyman Dobson Audit Approach Segmentation (continued)
Our tests of compliance with laws and regulations may take many forms. They are substantive tests and may
relate to criteria as well as to groups of transactions. Therefore, certain tests may use audit sampling effectively,
while others may require more detailed testing. The level and methodology of testing will depend on several
factors:
the number of major federal and state financial assistance programs
the effectiveness of the City's internal control policies and procedures to ensure compliance with laws
and regulations
the size of the universe of transactions subject to certain compliance requirements (i.e., travel
expenditures)
Our audit segmentation consists of four throughly planned audit phases.
1. Audit Planning
A well thought out and designed audit plan is the foundation for a successful audit. To achieve the audit
objectives, our audit team will focus on understanding the City of Okeechobee's business operations. Since
our team has a thorough understanding of the City already, we will be updating our understanding for any new
issues that have occurred, thereby limiting the time it will take your staff to familiarize us with the City.
Materiality and audit risk are also two important factors in developing our audit plan. Materiality depends on
the size and nature of the potential omissions and the surrounding circumstances. During this phase we will also
evaluate the audit risk in three areas: inherent risk, control risk, and detection risk.
Our planning phase will include documenting and walking through transactions to ensure the internal controls are
in place.
2. Execution of the Audit Fieldwork
During this phase, Hoyman Dobson's audit team will perform more detailed testing of the City's internal
controls. When testing the internal controls as it relates to financial reporting, we are primarily focused on
policies and procedures that pertain to the City's ability to record, process, summarize, and report financial data
consistent with the assertions embodied in the financial statements and financial related items as well as to ensure
compliance with laws and regulations.
0 1 v max pillesm,
20
Hoyman Dobson Audit Approach Segmentation (continued)
For the purpose of our audit, we will classify the significant internal control structure policies and procedures into
control categories. For all of the control categories, we will obtain an understanding of the design of relevant
policies and procedures and whether they have been placed in operation. Afterwards, we will assess control risk.
Awareness and testing related to applicable laws and regulations is essential to the competent conduct of a
financial and compliance audit. In determining those laws and regulations which we will test as a part of the City
of Okeechobee audit, we will direct our attention primarily to those matters we feel might have a direct financial
impact on the City of Okeechobee's resources or the use of those resources.
The auditors will arrive on -site to perform the fieldwork procedures and will be dedicated to work on your audit
and only your our audit during the time frame we outline with the Accounts Supervisor. Justin and Joe, who will
perform the majority of the audit work, have sufficient time during the months of November and December to
complete the City's Audit.
3. Review Phase
It is critical the testing and the documentation behind the auditors' findings accurately support our final
conclusions. As such, during this phase, our directors will meticulously review the audit conclusions to make
sure they precisely support the audit findings. During this phase we will also discuss our findings and
recommendations with the City of Okeechobee's management team.
4. Audit Reports and Presentation
During this phase we will prepare a report on our understanding of The City of Okeechobee's internal control
structure. The report will include:
N An overview of controls established to insure compliance with laws and regulations that have a material
impact on the financial statements
Assessment of control risk made as part of the financial statement audit
Material weaknesses, if any, as identified during our audit
Significant deficiencies and management letter comments
The audit team will have an exit conference with the Accounts Supervisor and City Manager, Once the financial
statements are finalized, Debbie Goode will make the presentation to Council on the financial condition of the
City and ensure any questions they have are answered.
Hoyman Dobson Audit Approach Segmentation (continued)
Analytical procedures will be used during the three segments of the engagement:
in the planning phase, to assist in determining the nature, timing and extent of other work to be
performed
Ai during the course of fieldwork, as a substantive audit procedure
in the final review stage of the audit
We anticipate that the analytical procedures in the planning phase will consist of comparisons between current
and prior year amounts in each fund -type to be applied at the financial line level in the balance sheet as well as to
revenues and expenses /expenditures. During fieldwork, analytical procedures will be applied where they will be a
more effective method of obtaining audit evidence than would tests of details in accounts, i.e., salaries and wages
compared to budgeted amounts by function or department and total assessed value times the current tax rate
compared to the actual property taxes billed. Analytical procedures in the final phase of the audit will consist
primarily of ratio analysis and examining relationships in specific funds.
Hoyman Dobson Audit Approach Segmentation (continued)
1. Strategic Audit
Planning
2. Audit Fieldwork
3. Review Phase
4. Audit Reports and
Presentation
C &*ltit.Q.liiD9eii 23
Gain Understanding of
Operations
Evaluate Internal Controls
Design Audit Plan and
Procedures
Identify Audit Methodology
Test of Internal Controls
Test of Transactions
Directors' Review of Audit
Documentation
Documentation of Auditors'
Conclusions
Preliminary Audit Findings
Discussion with Appropriate
City Officials
Auditors' Reports and
Management Letter
Deliver final financial
statements to Accounts
Supervisor
Presentation to the City
Council
T
am IIIIIII INN all INS MIL lit MI III MK MIL Mk MI MIR
06/21/2010 7/15/2010
X Deadline for RFP
CITY OF O E.ECHOBEE
AUDIT TIMETABLE
FISCAL YEAR 2009-2010
8/15/2010 9/15/2010 10/15/2010 11/15/2010 12/15/2010 1/15/2010 2/15/2010 3/15/2010
1 1
X Planning meetini with Auditors
X -X Auditors begin interim work
X X Audit fieldwork
X X Progress conferences
X Present final report
to City Council
We can and will adjust this timetable to fit your schedule. Our goal is to get the financial statements to you in a timely manner.
X Draft financial statements and notes with
AJE's, supporting schedules and draft to
Accounts Supervisor
1
X Obtain actuary information
to complete audit
1
X Exit conference with
management f
X Final financial statements to
Accounts Supervisor and City
Council
Location of the Office From Which the Audit Will Be Performed
This audit will be staffed and supervised from our office located at 215 Baytree Drive, Melbourne, FL
32940. This location is our head office and has been located in Brevard County since 1964.
Our clients and your staff can attest to the fact that we are always just a phone call away. Our team members
will work with your staff throughout the year to address any accounting issues and /or concerns that arise
throughout the year.
Federal and State Desk Reviews, No Disciplinary Actions
Hoyman Dobson is subject to federal and state desk reviews and field reviews of its audits on an annual basis.
During the past three years, although we have been subject to such reviews, we have not been required to revise or
reissue any of our audit reports.
The firm has never been disbarred by the Federal Government or any State Government. In addition, the firm has
never had any disciplinary actions taken or pending against it with state regulatory bodies or professional
organizations. The firm and members of the firm have never been involved in any disciplinary actions or
malpractice litigation. The firm prides itself on the quality of its work.
Sworn Statement Pursuant to Section 287.133(3)(a)
On page 30 we have included the sworn statement pursuant to Section 287.133 (3)(a), Florida Statues, on public
entities crimes.
Insurance Coverage Maintained by Hoyman Dobson
Throughout this engagement Hoyman Dobson will maintain insurance for professional liabilities errors or
omissions with the minimum limits of $3,000,000.00 per occurrence.
License to Practice in Florida
Hoyman Dobson CPAs as well as the directors and manager assigned to this engagement are licensed by the State
of Florida. Department of Business Professional Regulation, and the State Board of Accountancy to practice in
the State of Florida. On page 36 through 38 we have included copies of our office occupational license along wit
our team members licenses to perform audit services in the state of Florida.
c)(vntaxDdspit,
25
Independence
Hoyman Dobson is affirmatively independent of the City as defined below by generally accepted auditing
standards (GAAS), approved and adopted by the membership of the American Institute of Certified Public
Accountants, and by Government Auditing Standards, issued by the Comptroller General of the United States.
GAAS: "A member should maintain objectivity and be free of conflicts of interest in discharging
professional responsibilities. A member in public practice should be independent in fact and appearance
when providing auditing and other attestation services."
Government Auditing Standards: "In all matters relating to the audit work, the audit organization and
the individual auditors, whether government or public, should be free from personal and external
impairments to independence, should be organizationally independent, and should maintain an
independent attitude and appearance."
Pursuant to Florida Statutes, Chapter 112, Hoyman Dobson hereby confirms we do not have any officers,
directors, or agents who are also public officers or employees of the City of Okeechobee. None of the City
officers or employees own, directly or indirectly, any interest in Hoyman Dobson.
Ability to Meet Time Requirements and Serve the City
Hoyman Dobson's Audit Team is effectively staffed to fully meet and exceed the needs of the City. Our
current resources, team members, and work schedules are more than adequate to retain the City as a client, We
will be able to provide the City with timely and highly reliable audit services while remaining easily accessible
and responsive to your service needs. Our team will meet and exceed the City's desired time schedule.
111 oli(vntaxiDektlit,
26
mAHJ.DtleaA,
Summary
Certified Public Accountants
Summary
We would like to thank the City of Okeechobee for allowing Hoyman Dobson to submit a proposal for the annual
audit services.
Hoyman Dobson, as the finn profile below outlines, is a group of individuals who are interested in providing
high quality, professional services to the City. Our audit approach will allow us to use the in -depth knowledge
we have of governmental entities, as well as our technical audit knowledge to provide superior service to you.
The selection of Hoyman Dobson as your independent certified public accountants will insure that the City's
financial statements are completed in an efficient and effective manner and delivered on a timely basis. We are
committed to providing timely, quality service to the City of Okeechobee.
We believe our qualifications set us apart from the rest. We hope you will agree and allow us the privilege of
continuing to be the City's auditors.
v mAH,D 4.eit,
Certified Public Accountants
Firm Profile
General Description and History of the Firm
Hoyman Dobson, Certified Public Accountants, is a local firm with offices at 215 Baytree Drive, Melbourne,
Florida 32940. In January 2004 we expanded our practice by opening an office in Winter Park, Florida and later
relocated to Baldwin Park, Orlando. Members of our firm have provided professional services to non profit
organizations, governmental agencies, and commercial clients in Brevard since 1964. Throughout the years our
firm has been recognized for its excellence and commitment to provide quality services to our clients and a
positive working environment for our employees. Some of our most recent awards and recognitions include:
2010: Debbie Goode, Hoyman Dobson's Audit Director won the FICPA's Women to Watch Award in
the Experienced Leaders category.
2010: Chas Hoyman, the Managing Director, is inducted into The Junior Achievement Space Coast
Business Hall of Fame
2010: Space Coast Business Magazine recognizes Chas Hoyman as one of Brevard's 100 Most
Influential Business People
2009: Space Coast Business Magazine: One of 50 Most Influential Businesses in Brevard County
2009: Cocoa Beach Area Chamber "Business of the Year" Award
2008: Melbourne Palm Bay Area Chamber "Best Business" Award
2008: National Alfred P. Sloan Award for Business Excellence and Workplace Flexibility
2007: Space Coast Business Magazine's "Top 50 Most Influential Companies in Brevard County"
2007: EDC of Florida's Space Coast awarded Chas Hoyman, our Managing Director, with "Gary R.
Cunningham Distinguished Service Award for Economic Development"
2006: Melbourne Palm Bay Area Chamber "Best Places to Work"
2003: Melbourne Palm Bay Area Chamber "Best Places to Work"
2002: Orlando Sentinel's "Top 100 Companies for Working Families"
2002 2003: Bowman's Accounting Report "One of America's 25 Best Firms"
The firm is a founding member of CPAmerica. This is a worldwide association comprised of seventy-six firms
located in forty-one states and more than ninety firms located in most of the countries throughout the rest of the
world. This represents a pool of staff in excess of 2,200 professionals in the United States that generally cannot
be provided by a local public accounting firm. Through our association with these firms, we can provide the
expertise, talent, and resources of much larger accounting firms but still offer our clients personalized services at a
reasonable cost.
General Description and History of the Firm (continued)
While similarities exist among Hoyman Dobson and other local accounting firms, there are some real differences
differences with a potentially significant impact to the City. We feel that our firm provides an added measure of
experience, depth, strength, responsiveness, and size which enables us to supply the best service to the City.
Truth in Negotiations Certificate
Hoyman Dobson certifies that the fees, rates and costs as proposed are accurate and complete. Hoyman
Dobson will not increase the fee over the agreed amount as long as the scope of the audit is consistent with the
scope outlined in the request for proposal.
The City of Okeechobee is not completely in control of the scope of work for future years. Required changes may
be mandated by federal, state, other regulatory agencies or accounting and auditing standards boards or by
significant staff changes within the City. For these reasons, if the scope of the audit changes significantly from
the scope outlined in the RFP, we would present to Council for their approval, prior to completing work, the
specific reasons an increase in fees is warranted. With our governmental clients this is rarely done.
a m,mi/pdeag,
Certified Public Accountants
Additional Information
Serving the Community
To Whom It May Concern:
FLORIDA
City of
Cocoa, Florida
FINANCE DEPARTMENT
603 Brevard Avenue Cocoa, Florida 32922
PHONE (407) 639 -7516 FAX (407) 639 7575
Hoyman, Dobson Company, P.A. has been engaged by the City of Cocoa to perform
auditing and various other services since 1997. The scope of their services has been as
follows:
1. Perform an audit of the City's financial statements in conformity with
generally accepted auditing standards as well as Government Auditing
Standards and Circular A -133, Audits of States, Local Governments, and
Non Profit Organizations for fiscal years 1997, 1998, and 1999.
2. Perform agreed -upon procedures related to various bond issues for fiscal
years 1997, 1998 and 1999.
3. Assist Finance Department with specialized accounting issues related to fixed
asset subsidiary ledgers and cash flow statement preparation.
The City's experience with Hoyman, Dobson and Company in relation to all the services
mentioned above has been very positive. Work and time schedules are prepared in
advance, and are adhered to. Any deviance from schedules are usually at the request of
the City, not the firm_ Hoyman, Dobson and Company staff are always pleasant and
courteous. Our questions are answered as expediently as possible, and phone calls are
returned promptly. City staff knows they always have access to the firm, on a year -round
basis. We do not have to wait until the firm comes out to do the audit before we can ask
any questions.
Auditing firms always have staff turnover. As a result, the auditee will usually have new
staff working on the audit every year. One of the things I particularly enjoy about
Hoyman, Dobson and Company is that although there may be one or two new staff
members working on the audit, the managing partner and the audit staff manager have
been the same from year to year. Consequently, there is not so much of learning curve
and there is greater efficiency each year because there has been at least some staff
consistency.
30
The Hoyman, Dobson and Company staff is well- trained. In fact, City staff have
attended seminars on upcoming issues presented by Hoyman, Dobson and Company.
The firm has demonstrated more than adequate technical abilities in the performance of
their auditing, accounting and bond issuance services. In fact, in the last fiscal year, the
City refunded a previous bond issue. The auditors were of tremendous assistance to us in
recording the effects of the bond transaction.
I would not hesitate in recommending the services of Hoyman, Dobson Company, P.A.
In the event there are questions or if further information is required, please do not hesitate
to contact either Ric Holt or me at the numbers listed below.
Very truly yours,
dJ 11 la
Donna M. Mince
Acting Finance Director
(321) 639 -7515
James R. (Ric) Holt
Acting City Manager
(321) 639 -7550
PORT AUTHORITY
To Whom It May Concern:
The film currently provides the following services to us:
Audit of Port's Comprehensive Annual Financial Report
Preparation of Port's Annual Financial Report
Arbitrage Calculations
Preparation of Port's 125 Plan and Employee Benefit Plan Tax Returns (Foul]. 5500)
Assistance with preparation of Port's Annual Report
JOE D. MATHENY
Chairman
RODNEY S. KETCHAM
Vice- Chairman
DONALD N. MOUTOR
Secretary- Treasurer
RALPH J. KENNEDY
CommGsioner
RAYMOND P. SHARKEY
Commissioner
MALCOLM E. McLOUTH
Executive Director
Hoyman, Dobson Company, P.A. has been the auditors for the Canaveral Port Authority since
1976. We have always received a superior level of service from this film.
These are the services the fiitm has been engaged to perform on an annual basis. In addition, the
firm has provided many management advisory services, such as internal control studies of the
parking lot, assistance with interpreting new standards and deteiniining compliance with Florida
Statutes from an accounting standpoint.
I have always found Hoyman, Dobson Company, P.A.'s team to be professional and
technically competent. They have an extensive government accounting practice and have people
who specialize in all areas of accounting. The film provides services in line with the National
accounting films, but yet offers a much more personal touch to their clients. Members of the
firm are always available to assist us as issues arise.
Our audit has always been done within the agreed upon time frame and at the agreed upon fee. I
am very confident in the film and the abilities of the individuals at the firm who serve the Port. I
would highly recommend Hoyman, Dobson Company, P.A. to be your accounting consultants.
Sincerely,
CANAVERAL P •RT AUTHORITY
Albert J. Fra is II, CPA
Deputy Exec tive Director/
Director of Finance, Administration Risk Mgmt.
PORT CANAVERAL FEIGN TRADE ZONE 136
P.O. Box 2"07 Cape Canaveral, Florida 32920, USA 321.783.7631 Fax: 321.784.6223. 1.88e.PORTCAN
E -mail: portcan @aol.com httpJ/www.portcanaveral.org
February 20, 2009
To Whom It May Concern:
Office of the Finance Director
City of Daytona Beach Shores
"Life is Better Here"
The purpose of this letter is to serve as a testimonial for our experience with the firm of
Hoyman Dobson in their role of perfouuing audit services for the City.
After 24 years with the same audit firm, last year the City issued an RFQ for comprehensive
audit services. We received proposals from six firms (including our current vendor), and interviewed
all respondents before selecting Hoyman for contract award. This decision was based on both the
tangible (the fine's professional credentials, capabilities, and references), and the intangible...what we
perceived as Hoyman's ability to work with us as partners and colleagues in our pursuit of continual
improvement to our financial management. After our first year of experience with Hoyman, we are
confident that we made the right decision.
First year engagements are typically a bit stiff, as each party goes through the process of
understanding each other's organizational cultures and personalities. What we found with Hoyman was
that they immediately grasped both the substance of our organization (its strengths, weaknesses, and
opportunities) as well as (and perhaps more importantly) the non governmental focus on outcome over
process that we believe is fundamental to our success with our constituents. Our communications with
Hoyman staff were open, honest, cordial, and effective. Hoyman made extra effort to discuss issues
with us to insure that we all on the same page, and was both fair in its assessments and responsive to
our suggestions. The audit was completed well within the expected time frame, the billings were as
anticipated, and the presentation and resulting CAFR well- received.
In a nutshell, I could not have been more pleased with the substance, style, timing,
communications, and professional result the City achieved by the engagement of Hoyman- Dobson. I
cannot help but believe that our experience mirrors that of other clients, and would encourage anyone
considering their engagement to give them that opportunity. If I may be of further assistance in your
evaluation, please feel free to contact me.
Sincerely,
Dr. Stephen R. Whitener
Finance Director
2990 S. Atlantic Avenue, Daytona Beach Shores, 32118 Phone 386- 763 -5329; Fax 386 763 -5320
Sworn Statement Pursuant to Section 287.133(3)(a),
Florida Statutes, on Public Entity Crimes
AD 01-02-06-10
This form must be signed and sworn to in the presence of a Notary Public or other official
authorized to administer oaths.
1. This sworn statement is submitted to the City of Okeechobee
(Print name of the public entity)
b Deborah A. Goode, Audit Director /Owner
(Print individual's name and title)
for Hoyman Dobson
(Print name of entity submitting sworn statement)
whose business address is:
215 Baytree Drive
Melbourne, Florida 32940
and (if applicable) its Federal Employer Identification Number (FEIN) is: 59- 2369629
(If the entity has no FEIN, include the Social Security Number of the individual signing the
sworn statement:
2 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.
3. I understand that "convicted" or "conviction" as defined in Paragraph 287.133(1)(b), Florida
Statutes, means a finding of guilt or a conviction of a public entity crime, with or without an
adjudication of guilt, 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, non -jury trial, or
entry of a plea of guilty or nolo contendere,
4. I understand that an "affiliate" as defined in Paragraph 287.133.(1)(a), Florida Statutes,
means:
A. A predecessor or successor of a person convicted of a public entity crime; or
B. An entity under the control of any natural person who is active in the management
of the entity and who has been convicted entity crime. The term "affiliate" includes
those officers, directors, executives, partners, shareholders, employees, members,
and agents who area 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 Florida during the
preceding 36 months shall be considered an affiliate.
-34-
5. I 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 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).
Jt 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 officers, directors,
executives, partners, shareholders, employees, members, or agents who are active in the
management of the entity, or an 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 officers, directors,
executives, partners, shareholders, employees, members, or agents who are active in the
management of the entity, or an 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 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 one (1) 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.
Sworn to and subscribed before me this l 7 us day of
Personally known
Produced Identification
(Type of Identification)
Signature
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2009 2010
THE PERSON(S), OR ENTITY BELOW:
CHARLES W HOYMAN JR CPA
215 BAYTREE DR
MELBOURNE FL 32940 -2027
215 BAYTREE DR
UNINCORP. DISTR. 4, FL 32940
CHARLES W HOYMAN JR
INDIVIDUAL PROF'L LIC
'BUSINESS CLASSIFICATIONS, DISCLAIMERS, AND RELATED FEES:
460101
820005
BREVARD COUNTY BUSINESS TAX RECEIPT
2009 2010 SUBJECT RESTRICTIONS
TAX RECEIPT SHOULD BE DISPLAYED ON PREMISES
[HE PERSON(S), OR ENTITY BELOW:
HOYMAN, DOBSON CO PA
215 BAYTREE DR
MELBOURNE FL 32940 -2027
215 BAYTREE DR
UNINCORP. DISTR. 4, FL 32940
HOYMAN, DOBSON CO PA
PENALTY:
ACCOUNTANT C.P.A.
2009 2010 RECEIPT AMT
BUSINESS CLASSIFICATIONS, DISCLAIMERS, AND RELATED FEES:
460198
820005
PENALTY:
PROF'L. BRANCH OFFICE
2009 2010 RECEIPT AMT
BUSINESS PERIOD: OCTOBER 1, 2009
EXPIRES:
AC0004775
38
EXEMPTIONS: NON EXEMPT
$37.00
$.00
EXEMPTIONS: NON EXEMPT
$37.00
$.00
71335
BREVARE pia NTI EIS ii. r ,Eir i ACCO EN
SUBJECT TO COUNTY ZONING RESTRICTIONS
TAX RECEIPT SHOULD BE DISPLAYED ON PREMISES
SEPTEMBER 30, 2010
SEPTEMBER 30, 2010
ISSUED PURSUANT AND SUBJECT TO FLORIDA STATUTES AND BREVARD COUNTY CODE ISSUANCE
DOES NOT CERTIFY COMPLIANCE WITH ZONING OR OTHER LAWS.
BUSINESS TAX RECEIPT IS SUBJECT TO REVOCATION FOR ZONING VIOLATIONS, AND OR FAILURE
TO MAINTAIN REGULATORY PRE REQUISITES AS REQUIRED FOR BUSINESS CLASSIFICATION(S), OR
SUBSEQUENT ACTIVITIES. NOTIFY TAX COLLECTOR UPON CLOSING OF BUSINESS.
A PERMIT IS REQUIRED TO ADVERTISE (Including with signage) "GOING OUT OF BUSINESS
LISA CULLEN, CFC, Brevard County Tax Collector
P 0 Box 2500, Titusville, Florida 32781 -2500
(321) 264 -6910
UPON A CHANGE OF OWNERSHIP OR LOCATION,
BUSINESS TAX RECEIPT SHOULD BE TRANSFERRED WITHIN 30 DAYS.
ACCOUNT NO.
42831
BUSINESS PERIOD: OCTOBER 1, 2009 SEPTEMBER 30, 2010
EXPIRES: SEPTEMBER 30, 2010
ISSUED PURSUANT AND SUBJECT TO FLORIDA STATUTES AND BREVARD COUNTY CODE ISSUANCE
DOES NOT CERTIFY COMPLIANCE WITH ZONING OR OTHER LAWS.
BUSINESS TAX RECEIPT IS SUBJECT TO REVOCATION FOR ZONING VIOLATIONS, AND OR FAILURE
TO MAINTAIN REGULATORY PRE REQUISITES AS REQUIRED FOR BUSINESS CLASSIFICATION(S), OR
SUBSEQUENT ACTIVITIES. NOTIFY TAX COLLECTOR UPON CLOSING OF BUSINESS.
A PERMIT IS REQUIRED TO ADVERTISE (Including with signage) "GOING OUT OF BUSINESS
LISA CULLEN, CFC, Brevard County Tax Collector
P 0 Box 2500, Titusville, Florida 32781 -2500
(321) 264 -6910
UPON A CHANGE OF OWNERSHIP OR LOCATION,
BUSINESS TAX RECEIPT SHOULD BE TRANSFERRED WITHIN 30 DAYS.