HomeMy WebLinkAbout1994-07-05 Workshop City Commission Meeting MinutesROLL GALL:
Mayor:
Vice Mayor:
Commissioners:
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City Clerk:
ilINUTES
DANIA GlrY COMMISSION
WORKSHOP MEEIII{G
JULY 5, 1994
Bob Mikes
Bobbie Grace
John Bertino
Bill Hyde
Albert Jones
Robert Flatley
Frank Adler
Wanda Mullikin
1,. City Manager Flatley mentioned that three auditing proposals were received as a result
of the RFP sent out for auditing services. He advised that the Commission can rank the firms
on a point system as defined in the attached backup material and that the firms were asked to
submit a sealed envelope for a one year and three year engagement tonight. The envelopes can
be opened in accordance with the ranking determined by the Commission after each
presentation.
Mike Smith, Personnel Director, assisted in the audit proposal process as Marie Jabalee,
Finance Director, was unavailable due to the recent passing of her husband. Mr. Smith
explained to Commissioner Jones that a minority firm, Coopers & Lybrinth, declined to bid
at this time and that Ma&en Sapp, one of the proposers, is a minority firm. Vice Mayor
Grace advised that Shawn Davis did not submit a proposal but would like to hear the audit
firm presentations.
Mayor Mikes explained the categories being used for the point system and requested the first
auditing firm to give their presentation:
WORKSHOP MEETING JULY 5, 1994
Present:
1
GRANT THORNTON - Bun Emmer, Managing Partner and Government Services Partner,
explained that his experience covers 21 years in Broward County and that Grant Thornton
was the City's auditors last year. Grant Thornton is the 7th largest firm in the United States
and holds offices in Ft. Lauderdale, Miami, West Palm Beach, Tampa and St. Petersburg. Mr.
Emmer advised that his firm has been practicing in the governme ntal a,rea since 1969 and has
audited numerous cities in Broward, Dade and Palm Beach Counties. He distributed a
booklet showing additional services and experience provided by Grant Thornton.
Debra Sears, CPA, Government Services Audit Manager for Grant Thornton, explained the
number of people who would be working on the audit and the firm's ability to be flexible in
scheduling.
Mr. Emmer addressed the problem that arose this past audit when the auditors for the Police
& Fire Pension Board requested a letter from his firm, on behalf of the City, that involved
legal exposure. He explained that his firm eventually provided the letter through their New
York office but that it was not customary and other firm s would not have issued the letter
either.
Commissioner Jones questioned Mr. Emmer on the number of people who would be doing
the audit and the number of minority people in his firm. Mr. Emmer advised that two or
three people would be assigned to the audit depending on how fast the information is
provided from the City. Mr. Emmer stated that there are a number of minority persons on
his professional staff (African American, Hyspanic and Female) but that there are no minority
partners in the South Florida branch.
City Manager Flatley and Personnel Director Smith, presented their staff recommendation for
Grant Thornton based on their performance that provided a thorough audit with minimum
inconvenience to staff this p:lst year.
One year - $31,500
Three year package - 93/94 ty audit $30,500
94/95 fy audit $32,500
95/95 fy audit $34,500
City Manager Flatley advised that action will be taken on July 12 to choose a firm and Mr
Emmer was thanked for his services this last year.
2WORKSHOP MEETING JULY 5, 1994
City Manager Flatley presented the following quotes from Grant Thornton:
RACHLIN S. COHEN - G. Jerry Chiocca, CPA, PA, Director of Municipal Services
Dept., explained his responsibilities during his 25 years of experience with Rachiin & Cohen.
He advised that Ralph Perrino, CPA, Quality Control Director, has over 20 years in the
municipal sector practicing both in New York and Florida and will be the person reviewing
the financial statements. Michael Futterman, CPA, Audit Manager, will be the engagement
manager and he has 4-5 years experience in municipal audits and other functions. Further
information was presented on the firm's experience and procedures that are utilized to
conduct governmental audits. Presently the firm is involved with 30 governmental
engagements and the firm and members are active within the AICPA, FICPA, GFOA and
Broward/Dade County League of Cities. Discussion followed on the percentage of time the
firm is involved with consulting and auditing work and a list of clients was read into the
record. Mr. Perrino clarified the firm's recent legal problems with the City of Hollywood.
City Manager Flatley presented the following quotes from Rachlin & Cohen:
One year - $29,000
MADSEN, SAPP, MENA & RODRIGUEZ - Ramon A. Rodriguez, CPA, Executive
Director and Managing Partner, introduced Thomas H. Evans, Jr., CPA and Engagement
Director, and Daniel J. O'Keefe, CPA and Team Leader with the firm of !(ynn, Dexter &
Sampey, P.A Mayor Mikes explained the point system being used to rank each firm.
Mr. Rodriguez explained that the firm was founded rn 1926 and was the original CPA firm in
Ft. Lauderdale. The professional staff belongs to an association of firms called Associated
Regional Accounting Firms which provides 50 member firms around the country and
Madsen, Sapp, et al is one of the founding members of the Independent Governmental
Auditors Association of Florida which has seven firms in the State of Florida. The firm has
an extensive Human Resource Consulting practice to assist clients in Personnel Management
and is based locally in Plantation. Mr. Rodriguez stated that the firm has been fortunate to
have a very low turn over in staff and has retained consistent clients for many years.
Dan O'Keefe, \i ynn, Dexter & Sampey, P.A., explained that the IGAAF (Independent
Governmental Auditors Association of Florida) has a network of CPA firms in the State of
Florida with offices located in Tallahassee, Lakeland, Tampa, Orlando, Orange City, New
Smyrna Beach, Vero Beach, Ft. Pierce, Jensen Beach, Plantation and Ft. Myers. The
objectives of IGAAF are to provide quality services to the government sector by sharing
personnel and services in specialized areas of consulting and auditing.
Thomas Evans mentioned that the City needs to take into consideration that they have clients
who have remained with their firm for decades and that they have technical/training services
available through the IGAAF organization. Mr. Evans assured the City that a team of
professional personnel would be gathered through the IGAAF organization to conduct the
City's audit. He would be responsible for the planning phase, development of the audit
approach, supervision of the staff and communication with the City's Finance Depanment.
Further information was provided on the professional individuals who would make up the
audit team and the approach that would be used to conduct the audit in compliance with
3WORKSHOP MEETING JULY 5, 1994
Three Year package - 93 /94 fy- $29,000
94/9s fy - $30,000
9s/96 fy - $32,000
Governmental Auditing Standards, AICPA Audit Guide, and the Rules of the Florida
Auditor General.
Vice Mayor Grace asked the number of black and women minorities in the firm. Mr.
Rodriguez stated that they do not have black minorities but they do have Hispanic minorities
and 50o/o of the audit staff are women. It was mentioned that .Wynn, Dexter & Sampey, P.A,
has one black, three Hispanics and close to 75olo women on staff..
City Manager Flatley presented the following quotes from Madsen, Sapp, Mena &
Rodriguez:
One Year - $39,500
Three Year - 93/94 fy - $39,500
94/9s Iy - $42,s00
9s/96[y - $4s,000
Mayor Mikes advised that no action can be taken tonight but that an evaluation will be made
of the proposals submitted and a recommendation will be made on luly 12, 1994, for the
Commission to take action on selecting a firm.
City Manager Flatley mentioned that the procedure has changed where the City can look at
the qualifications and the dollar figures instead of having to rank the firms before being aware
of the dollar figures in selecting an audit firm.
Shawn Davis joined the meeting at this time to hear the comments from the Commission on
the proposals that were submitted.
The Commission discussed the benefit of granting the audit on a one year basis, audit
approach, staff experience and need to negotiate price on the audit proposals. The
Commission turned in their rating sheets to City Manager Flatley in order for staff to begin
the negotiation process for a recommendation to be presented at the July 12 regalar meeting.
2. Jeffrey Gross, Architect, explained his meetings with staff to prepare plans for the
proposed Conference Room that will be used to support the Commission Chambers for
employee educational and staff meetings, public information meetings, and additional City
Board meetings. Mr. Gross presented his report which was compiled and documented based
on a visual on-site inspection of the area and review of the available existing construction
document plans dated Mar ch 1, 1977 . He presented three schematic floor plans; Public Board
Hearings Use No 3 - (seating 8 at table and 42 public), Staff Meetings Use No. 4 (seating 20)
and Emergency Operations Center lJse No. 5 (seating 20). Mr. Flatley mentioned that the
City has been given permission by the County to use City Hall as an emergency center {or
staff during hurricane emergency since it is higher ground than the Sheraton Hotel that was
used during Hurricane Andrew. The Shutter Grant is in the process of being sent to the City
which will protect all ground floor windows and BSO will use MEBA for their emergency
operarion sration. Further discussion followed on whether or not to include costs to build a
4WORKSHOP MEETING tuLY 5, 1994
concrete bunker room for hurricane protection as Mr. Gross' costs were based on normal
constmction. Mr. Gross advised that the structural building code standards are changing and
that roofs were the major problem during this past hurricane. He mentioned that the existing
building is built out of reinforced concrete in a twin-T design and that the roof and walls are
concrete which provides a stronger building than most. The building program for a 1,445 sq.
ft. facility is $137 ,369.56 which does not include permit costs, performance and payment bond
costs or furniture and equipment that will be needed.
Mayor Mikes asked if Police funds could be utilized if the facility was used for training
sessions and City Attorney Adler felt that Police Capital Impact funds could be used but no
one knew the balance on account. The Commission decided to discuss this issue further
during the budget hearing scheduled on July 20.
3. Commissioner Benino mentioned that citizens are complaining about the fence behind
the I.T. Parker Community Center which deters persons from fishing from the dock. He
recommended to leave the fence open when functions are not being held at the center so that
the public can use the facility.
Charlie McKenna, Center Coordinator, felt that the fence has assisted staff personnel during
events at the center and that liability increases when fishing is ailowed at the facility. A
resident requested that he be allowed to use the dock for crabbing as he takes good care of the
grounds and Mayor Mikes stated that the Commission cannot allow one person and exclude
others. Discussion followed on the success of the facility which is being booked well in
advance. Peggy Breeschoten, Community Center Board, mentioned her personal experience
in finding bloody fish stains from fish being cut for bait on the picnic tables and dock and
graffiti. The Commission generally agreed that the facility has to be maintained and that
some people just do not respect the facility when they fish and that the Dania Fishing Pier is
being constructed for people to fish.
City Manager Flatley mentioned that there is a church group that has been meeting at the
facility and would like to have the center on a consistent basis. Mr. McKenna mentioned that
the organization has met at the facility to form their own church and the Commission
recommended that this be taken to the Community Center Advisory Board for
recommendation as they didn't feel that church services should be conducted at the center.
4. Commissioner Hyde suggested the City conserve water by using gray water from the
Hollywood Water Plant for sprinkler purposes.
5. City Manager Flatley advised that the latest communication with BSO is that they will
not reduce the Contract increase from 5o/o to 4olo. He recommended to suggest five
community service aides rather than the six at present to reduce the contract to a 4olo increase
in next year's costs.
WORKSHOP MEETING JULY 5, 19945
This workshop meetlng aqiourned.
City Clerk Auditor
6WORKSHOP MEETING JULY 5, 1994