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HomeMy WebLinkAboutR-2021-080 Financial Auditing Services Authorization to Bid and Audit Committee EstablishmentRESOLUTION NO.2021-080 A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DANIA BEACH, FLORIDA, REQUESTING ADVANCE APPROVAL FROM THE CITY COMMISSION FOR ADVERTISEMENT TO CONTRACT FINANCIAL AUDITING SERVICES FOR THE FISCAL YEARS ENDING SEPTEMBER 30, 2021, 2022, 2023, 2024 AND 2025 WITH THREE (3) ONE (1) YEAR CITY OPTIONAL RENEWALS; PROVIDING FOR CONFLICTS; FURTHER, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City is required to conduct an annual financial audit by qualified public accounting firms under rules of the State Auditor General; and WHEREAS, the City Commission approved entry by the City into a financial audit agreement with HCT Certified Public Accountants which originated on December 21, 2018 covering a three (3) year term beginning with the fiscal year ending September 30, 2018; and WHEREAS, the agreement for financial audit services provided for two optional one (1) year periods for the fiscal year ending September 30, 2021 and September 30, 2022 respectively; and WHEREAS, rather than renew the existing agreement, the City now seeks to solicit bid proposals for financial auditing services for the fiscal year ending September 30, 2021 and beyond, to be brought back for City Commission consideration and engagement approval; and WHEREAS, Florida Statutes Section 218.391 establishes specific procedures pursuant to which local governments shall solicit for and select a qualified certified public accountant and further requires that the local government must establish an audit committee to assist in the selection process; and WHEREAS, the City Commission desires to establish an audit committee as a subset of the City Commission, whose members must possess or obtain a basic understanding of governmental financial reporting and auditing as recommended by the Florida Government Finance Officers Association ("FGFOA") and the Florida Auditor General to recommend to the City Commission a choice from the top three (3) audit firms which may respond to the new solicitation to conduct the City's annual financial audit; NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF DANIA BEACH, FLORIDA: Section 1. That the above "Whereas" clauses are true and correct and they are incorporated by this reference into this Resolution. Section 2. That the City Commission of the City of Dania Beach directs the Administration to develop and publish a solicitation for proposals for City financial audit services and make recommendations to the City Commission regarding proposals received for annual City financial auditing services. Section 3. That the audit committee shall be comprised of City of Dania Beach Elected Official Commissioner Lauren Odman; Susan Nabors — Finance Director, City of North Lauderdale; Kelly Schwartz — Assistant Finance Director, City of Margate; and Andrew Jean- Pierre — Finance Director, City of Pompano Beach. Section 4. That the purpose of the Audit Committee is to establish factors to use for the evaluation of professional audit services to be provided by a CPA, publicly announce for requests for proposals, evaluate the proposals, and rank and recommend firms in order of preference, proposing the top three (3) firms to be considered by the City Commission for an auditor to conduct an annual financial audit of the City in accordance with Florida Statutes Section 218.39 for audit years of September 30, 2021, 2022, 2023, 2024 and 2025 with three one year renewals at the City's option. Section 5. That the existence of the Audit Committee shall terminate upon the selection of an auditor by the City Commission. Section 6. That all resolutions or parts of resolutions in conflict with any portion of the provisions in this Resolution are repealed to the extent of such conflict. Section 7. That this Resolution shall be in force and become effective immediately upon its passage and adoption. PASSED AND ADOPTED on June 8, 2021. ATTEST: THOMAS SC EIDER, CMC TAMARA CITY CLERK �►� �O� MAYOR Q I1 2 RESOLUTION 92021-080