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HomeMy WebLinkAboutR-2002-181 RESOLUTION NO. 2002-181 A RESOLUTION OF THE CITY OF DANIA BEACH FLORIDA, AUTHORIZING FINANCE DIRECTOR VARNEY TO NEGOTIATE WITH FIRM #1, GRAU & COMPANY, FOR A THREE-YEAR PERIOD FOR FISCAL YEARS ENDING SEPTEMBER 30, 2002, SEPTEMBER 30, 2003, AND SEPTEMBER 30, 2004 IN AN AMOUNT NOT TO EXCEED $150,000; PROVIDING FOR STAFF TO MOVE TO FIRM #2, KEEFE, MCCULLOUGH & CO., WITH THE SAME CAVEAT FOR NEGOTIATIONS SHOULD NEGOTIATIONS NOT BE SUCCESSFUL WITH FIRM #1 AND FOR STAFF TO RETURN TO THE CITY COMMISSION FOR FURTHER DIRECTION IF NEGOTIATIONS ARE NOT SUCCESSFUL WITH EITHER FIRM; FURTHER, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Dania Beach (the "City") prepares and has audited its general purpose financial statements in the form of an annual Comprehensive Annual Financial Report ("CAFR"); and WHEREAS, said financial statements are audited in order to obtain an opinion that they are accurately presented in conformity with accounting principles generally accepted in the United States; and WHEREAS, the audit tests the accounting records of the City in order to provide information upon the reliability of such accounting records- to the City Commission, City management, and other users of the CAFR; and WHEREAS, the Government Accounting Standards Board ("GASB") has issued GASB Statement 34 which will significantly change both the material presented in the CAFR and the presentation format of the material, which will require considerable supplemental work in the preparation of the CAFR during the next three year period; and WHEREAS, in order to facilitate the transitions associated with GASB 34 and to accomplish the objective of having City staff prepare the annual financial statements it is 1 RESOLUTION NO: 2002-181 desirable to obtain the services of an independent auditor that is familiar with the City's ® accounting records and practices. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF DANIA BEACH, FLORIDA: Section 1. That the City will engage , Grau & Company, P.A., to provide auditing services for the City of Dania Beach for a three-year period for fiscal years ending September 30, 2002, September 30, 2003 and September 30, 2004. Section 2. That the City Manager is authorized to pay $150,000.00 from the General Fund as stated in the response of the "Request for Proposal", on an annual basis, for the fiscal years ending September 30, 2002, September 30, 2003 and September 30, 2004. Section 3. That the cost for the preparation, review and printing of the CAFR should not exceed the amount of$150,000.00 for three year audit fees; Section 4. That this resolution shall be in force and take effect immediately upon its passage and adoption. PASSED AND ADOPIR PERTH. OF�SjEPTELBER, 2002. HUNN, JR. MMISSIONER AT ES ROLL CALL: COMMISSIONER BERTINO - YES COMMISSIONER MCELYEA -YES CHARLENE AFINSON COMMISSIONER MIKES - ABSENT CITY CLERK VICE-MAYOR FLURY - YES MAYOR CHUNN - YES is 2 RESOLUTION NO: 2002-181 APPROVED AS TO FO M AND CORRECTNESS: BY: ell,i—" 1 -v �5 T O S J:-ANSBRO CITY'ATTORNEY 3 RESOLUTION NO: 2002-181 Q� �y 1110 Brickell Avenue,PH#2 Grau Company,P.A. Miami, Florida 33131-3132 certified public accountants Ph:(305)373-0123•(800)330-4728 G Fax:(305)374-4415 www.graucpa.com October 2, 2002 Ivan Pato, City Manager City of Dania Beach 100 West Dania Beach Boulevard Dania Beach, Florida 33004 Dear Mr. Pato: We are pleased to confirm our understanding of the services we are to provide to the City of Dania Beach (the "City"), for the fiscal years ending September 30, 2002 through 2004. We will audit the financial statements (including the Governmental Funds Type, Proprietary Fund, Fiduciary Fund Type and the Account Groups) of the City of Dania Beach as of and for the fiscal years ending September 30, 2002 through 2004. Also, the document we will submit to you will include the following additional information that will be subjected to the auditing procedures applied in our audit of the financial statements: 1. Combining and individual funds, account groups financial statements and supplemental schedules. ® 2. Schedule of Expenditures of Federal Awards The document will also include additional information that will not be subjected to the auditing procedures applied in our audit including the GASB required supplementary pension information and the information required for the Comprehensive Annual Financial Report ("CAFR") including financial schedules and statistical data. Audit Objectives The objective of our audit is the expression of an opinion as to whether your financial statements are fairly presented, in all material respects, in conformity with accounting principles generally accepted in the United States of America and to report on the fairness of the additional information referred to in the first paragraph when considered in relation to the financial statements taken as a whole. The objective also includes reporting on - • Internal control related to the financial statements and compliance with laws, regulations and the provisions of contract or grant agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. • Internal control related to major programs and an opinion on compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Government, and Non-Profit Organizations. An Independent Member of BKR INTERNATIONAL F.In principal Cidn Woddwid Ivan Pato, City Manager City of Dania Beach Page 2 The reports on internal control and compliance will each include a statement that the report is intended for the information and use of the City Commission, management, specific legislative or regulatory bodies and federal awarding agencies, and if applicable, pass-through entities. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of OMB Circular A-133, and will include tests of accounting records, a determination of major programs in accordance with Circular A-133, and other procedures we consider necessary to enable us to express such an opinion and to render the required reports. If our opinion on the financial statements or the Single Audit compliance opinion is other than unqualified, we will fully discuss the reasons with you in advance. If, for any reason, we are unable to form or have not formed an opinion, we may decline to express an opinion or to issue a report as a result of this engagement. Management Responsibilities Management is responsible for establishing and maintaining internal control with the provisions of contracts, agreements, and grants. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of the controls. The objectives of internal control are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorizations and recorded properly to permit the preparation of financial statements in accordance with accounting principles generally accepted in the United States of America, and that federal awards programs are managed in compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is responsible for making all financial records and related information available to us. We understand that you will provide us with such information required for our audit and that you are responsible for the accuracy and completeness of that information. We will advise you about appropriate accounting principles and their application and will assist in the preparation of your financial statements, including the schedule of expenditures of federal awards but the responsibility for the financial statements remains with you. That responsibility includes the establishment and maintenance of adequate records and effective internal control over financial reporting and compliance, the selection and application of accounting principles, and the safeguarding of assets. , 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 by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. Additionally, as required by OMB Circular A-133, it is management's responsibility to follow up and take corrective action on reported audited findings and to prepare a summary schedule of prior audit findings and a corrective action plan. ®� Grau&Company,P.A. '%:certified public accountants Ivan Pato, City Manager City of Dania Beach Page 3 The summary schedule of prior audit findings should be available for our review on November 4, 2002. Management is responsible for monitoring the City's financial condition and to apply financial condition assessments procedures pursuant to Rule 10.556(8). Audit Procedures - General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether caused by error or fraud. As required by the, Single Audit Act Amendments of 1996 and OMB Circular A-133, our audit will include tests of transactions related to major federal awards programs for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Because an audit is designed to provide reasonable but not absolute assurance and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements (whether caused by error or fraud), or illegal acts, or noncompliance may exist and not be detected by us. In addition, an audit is not designed to detect immaterial misstatements, immaterial illegal acts, or illegal acts that do not have a direct effect on the financial statements or major program. However, we will inform you of any material errors and any fraud that has come to our attention. We will also inform you of any other illegal acts that come to our attention, unless clearly inconsequential. We will include such matters in the reports required for a Single Audit. 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. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about the financial statements and related matters. Auditing Procedures - Internal Controls In planning and performing our audit, we will consider the internal control sufficient to plan the audit in order to determine the nature, timing, and extent of our auditing procedures for the purpose of expressing our opinions on the City's financial statements and on its compliance with requirements applicable to major programs. We will obtain an understanding of the design of the relevant controls and whether they have been placed in operation, and we will assess control risk. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting �1 Grau&Company,P.A. ':certified public accountants ® Ivan Pato, City Manager City of Dania Beach Page 4 errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Tests of controls relative to the financial statements are required only if control risk is assessed below the maximum level. Our tests, if performed, will be less in scope than would be necessary to render an opinion on the internal control and, accordingly, no opinion will be expressed in our report on internal control pursuant to Govemment Auditing Standards. As required by OMB Circular A-133, we will perform tests of controls to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal awards program. However, our tests will be less in scope than would be necessary to render an opinion on these controls and, accordingly, no opinion will be expressed on internal control pursuant to OMB Circular A-133. An audit is not designed to provide assurance on internal control or to identify reportable conditions. However, we will inform the governing body of any matters involving internal control and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters ® coming to our attention relating to significant deficiencies in the design or operation of the internal control, that in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. We will also inform you of any nonreportable conditions or other matters involving the internal control, if any, as required by OMB Circular A-133. Audit Procedures - Compliance Our audit will be conducted in accordance with the standards referred to in the section titled Audit Objectives. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the City's compliance with applicable laws and regulations, and the provisions of contracts and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. OMB Circular A-133 requires that we plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with applicable laws and regulations and the provisions of contracts and grant agreements applicable to major programs. Our procedures will consist of the applicable procedures described in the OMB Circular A-133 Compliance Supplement for the type of compliance requirements that could have a direct and material effect on each of the City's major programs. The purpose of those procedures will be to express an opinion on the City's compliance with requirements applicable to major programs in our report on compliance issued pursuant to OMB Circular A-133. ,-q . Grau&Company,PA. EZMpcerrified public accountants • Ivan Pato,,City Manager City of Dania Beach Page 5 Audit Administration, Fees and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and we will locate any invoices selected by us for testing. At the conclusion of the engagement, it is management's responsibility to submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors' reports, and a corrrective action plan) along with the Data Collection Form to the designated federal clearinghouse and, if appropriate, to pass- through entities. The Data Collection Form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audits. At the conclusion of the engagement, we will provide information to management as to where the reporting packages should be submitted and the number to submit. The workpapers for this engagement are the property of Grau & Company, P.A. and constitute confidential information. However, we may be requested to make certain workpapers available to various governments agencies, pursuant to the authority given to them by law or regulation. If requested, access to such workpapers will be provided under the supervision of Grau & ® Company, P.A.'s personnel. Furthermore, upon request we may provide photocopies of selected workpapers to the various governmental agencies. These governmental agencies may intend, or decide, to distribute photocopies or information contained herein to other governmental agencies. The workpapers for this engagement will be retained for a minimum of three years after the date of the auditors' report is issued or for any additional period requested by any specified agencies. If we are aware that a federal agency, pass-through entity, or auditee is contesting an audit - finding, we will contact the party contesting the audit finding for guidance prior to destroying the workpapers. We expect to begin our fieldwork on November 4, 2002 and to issue the reports no later than January 20, 2003. For the years subsequent to September 30, 2002, we will follow the schedule outlined by the City under Section IV B of the request for proposal. Our fees for these services will be at our standard hourly rates except that we agree that our gross fee, including expenses, will be as follows: September September September 30, 2002 30, 2003 30, 2004 Financial Statement Audit $ 38,000 $ 39,500 $ 43,500 Single Audit 2,500 2,500 2,500 Assistance in CAFR preparation and printing 3,500 4,000 4,000 Financial Condition Assessment 1,000 1,000 1,000 Assistance in Implementation of GASB 34 - 7,000 - Total Audit Fee $45,000 $ 54,000 $ 51,000 'lip � Gra u&Co m pa ny,P.A. ercertified public accountants • Ivan Pato, City Manager City of Dania Beach Page 6 This agreement may be terminated by the City by giving Grau & Company 45 days written notice, sent by certified United States mail, return receipt requested, addressed to Grau & Company at its place of business. It is also understood that this agreement may be terminated by Grau & Company by giving the City written notice, sent by certified United States mail, return receipt requested, at the City's place of business not later than five (5) months after the beginning of the next fiscal year (October) 1 to be audited. Our invoice for these fees will be rendered each month as work progresses and are payable on presentation. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Government Auditing Standards require that we provide you with a copy of our most recent quality control review report. Our June 30, 2001 peer review report accompanies this letter. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your Internet website, you understand that electronic • sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. We appreciate the opportunity to be of service to City of Dania Beach and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Yours very truly, GRAU & COMPANY, P.A. Pablo R. Llerena, C.P.A. RESPONSE: CITY OF DANIA BE Signatur . Ivan Pato, Cit Manager Date: 1z Grau&Company,P.A. ssrcertified public accountants CPA James L Hammer C.PA ® ASSOCIATES W11hamH. Hawthorne, C.PA Dale R. Hoffner, CPA C�PusuC AccouNTArns Jeffrey L. King, CPA i�OArro CoNsuuAmB Any 0. Marlar, C.PA Gina L Mascio, CPA M.Dennis Modrak CPA Burdette R. Parent CPA October 3,2001 slam w. Stathis, C.PA Kenneth L Thomas, CPA To the Shareholders A Donald varnadore, CPA Grau&Company,P.A. David R. Winlerrowd, CPA We have reviewed the system of quality control for the accounting and auditing practice of Grau & Company, P.A. (the firm) in effect for the year ended June 30, 2001. A system of quality control encompasses the firm's organizational structure and 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 Certified Public Accountants (AICPA). The design of the system and compliance with it are the responsibility of the firm. Our responsibility is to express an opinion on the design of the system, and the firm's compliance with the system based on our review. Our review was conducted in accordance with standards established by the Peer Review Board of the AICPA. In performing our review, we obtained an understanding of the system of quality control for the firm's accounting and auditing practice. In addition, we tested compliance with the ® firm's quality 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. Because our review was based on selective tests, it would not necessarily disclose all weaknesses in the system of quality control or all instances of lack of compliance with it. Because there are inherent limitations in the effectiveness of any system of quality control, departures from the system may occur and not be detected. Also, 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 Grau & Company, P.A. in effect for the year ended June 30, 2001, 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 firm with reasonable assurance of conforming with professional standards. C l4tJ I CPA Associates Bradenton,Florida Raur Tor.E 1301 Sa'tx AVeAM Wwr,SLM 600 0 40 S.PwsAPnE Avetus,SuM 200 BRAnfa m,Ftoium 3420.5-7440 SAxA9mk RtomA 34236 (941)747-4483 (941)955-1095 t3 FAx(941)747-6035 0 FAx(941)74&4868 &6x(941)7474396 FAX(941)955-1097 Members:is American lnsdtute of Certified Public Accountants a SEC Practice Section a Private Companies Practice Section a Florida Institute of Certified Public Accountants 1 1 ADVANTAGES 1 ° ° 9§se Cat (o Dame 0eace 1 ° �or�da 1 1 1 OF WORKING WITH Grau&ComPanyP. A,, certified public accountants 1 r An Independent Member of B K R INTERNATIONAL Firms in Principal Cities Worldwide WE ASK THE CITY MAYORCOMMISSION ® TO OBJECTIVELY COMPARE THE FOLLOW FOLLOWNG AREAS OF EXPEWENCE & PROFESSIONAL APPROACH WHEN COMPARING COMPANY VS. the COMPETITION WHILE MAKING YOUR DECISIG ON THE CITY COMMISSIONNS A UDNTOR GRA U vs. RA CHLIN 5 of 6 last publicly advertised & AWARDED, LAUDERHILL Broward Municipal engagements: LAUDERDALE LAKES OAKLAND PARK SOUTHWEST RANCHES POMPANO BEACH (40%) L-B-T-S New Governmental Jobs in last 2 years 47 � Number of Assigned Team Members 4 PARNTERS 1 MANAGER 1 SENIOR SUPERVISOR 1 IIT MANAGER 1 STAFF 8 TOTAL ? Number of Assigned Firm Partners 4 Years Partners have Worked Together as a Team 20 ? % of Participation by Management 80% ? % of Participation by Sr. Management 50% ? Years of Govt. Auditing Experience 98 ? Years Working Together as a Team 89 ? continued on back GRA U vs. RACHLIN CUSTOMER SATISFACTION Reference 20 Client Recommendation ? Letters True Computer Professional Stan Sherman vs. 21 years ? Computer-literate auditors LITIGATION NEVER BEEN SUED IN 27 YEARS ? Personalized Services *Reachable 24 / 7 ? *Answer calls same Morning/Afternoon ? *8 Assigned Team Members ? *Proactive/ resolve problems before they become issues ? *Ref. Client Recommendation Letters ? Community Involvement EXTENSIVE(reff, listing of groups involved in) ? WE BELIEVE THE COTY MAYOR & COMMISSION WILL SEE gSTBNCT DIFFERENCES BETWEEN GRAU and the CO PET0THO GRAU & COMPANY HAS BEEN AWARDED 5 OF THE L ( %) ADVERTISED MUNICIPAL AUDITING ENGAGEMENTS 1IN BROWARD COUNTY City of Lauderdale Lakes -AWARDED To GRAD (2001) City of Lauderhill -AWARDED To GRAD (2001) City of Pompano Beach (Joint Venture) -AWARDED ToGRAU (2001) • Town of Southwest Ranches -AWARDED To G (2001) 10 ❖ City of Oakland Park -AWARDED To GRAD (2002) Town of Lauderdale-By-The-Sea - RANKED SECOND (2002) 1 1 1WHY IS GRA U & COMPANY BEING AWARDED SUCH MUNICIPAL AUDIT K? 1 1 1 ®Grau&Company,PA. certified public accountants Page 1 1 o Grau &Company has been awarded 47 NEW Public Sector Engagements Awarded in 2001 & 2002: MUNICIPALITIES/Components: City of Lauderhill—financial and single audit (CAFR) •o• City of Lauderdale Lakes -financial and single audit •o+ City of Oakland Park—financial and single audit (CAFR) ❖ City of Pompano Beach (Joint Venture)—financial and single audit (CAFR) Town of Southwest Ranches —financial audit; NEW MUNICIPALITY % Town of Miami Lakes —financial audit; NEW MUNICIPALITY •o+ City of Miami(Joint Venture) —financial and single audit (CAFR) d+ City of Miami Springs—financial and single audit (CAFR) •:+ City of Pembroke Pines— audit of public service taxes /franchise fees due City of Lauderhill General Employees Pension Fund—financial audit OTHER: •e• Palm Beach County School District- performance audits '• •o+ Broward County School District- performance audits •:+ School Board of Miami-Dade County- impact fees audit ❖ School Board of Miami-Dade County-quality review of Internal Audit Department + Housing Authority of the City of Miami Beach -financial and single audit + +o+ Miami Beach Housing, Inc. -financial audit West Palm Beach Housing Authority-financial and single audit +o• Delray Beach Housing Authority—financial and single audit •o• Orlando Housing Authority—financial and single audit •o+ Boca Raton Housing Authority-financial and single audit Atlanta Housing Authority (Joint Venture)—financial and single audit •e+ Peninsula Housing XV—financial and single audit + Central Broward Water Control District-financial audit •o• Mediterra North Community Development District-financial audit Parklands West Community Development District-financial audit Bonnett Creek Community Development District-financial audit Miromar Lakes Community Development District-financial audit (Continued on next page) /Grcau&Compcany,PA. certified public accountants Page 2 2 47 NEW Public Sector Engagements Awarded in 2001 & 2002 (Continued): • ❖ Lake Powell Residential Golf Community Development District-financial audit 4- Lakewood Ranch No. 4 Community Development District-financial audit •a• Lakewood Ranch No. 5 Community Development District-financial audit •o• Stoneybrook West Community Development District-financial audit •o• Sampson Creek Community Development District-financial audit •o• River Place Community Development District-financial audit •% Capital Region Community Development District-financial audit Fleming Island Plantation Community Development District-financial audit ❖ Lake Ashton Community Development District-financial audit ❖ Walnut Creek Community Development District-financial audit •a• Waterchase Community Development District-financial audit 4- Marshall Creek Community Development District-financial audit r County Human Rights Board/Div. Joint Venture -management audit •v Browa d Cou y g ( ) g •o• CNC Foundation —financial audit; NEW ENTITY • Friends of Audubon Society—financial and single audit; NEW ENTITY 4- Florida Immigrant Advocacy Center-financial and single audit •d• Aspira South Charter School-financial audit •e• Aspira North Charter School-financial audit ❖ O'Farrill Learning Center-financial and single audit ❖ Junior Achievement of Southwest Florida-financial and single audit Y IS GRA U & COMPANY BEING AWARDED SUCH PUBLIC SECTOR ? 1 1 1 Grau&Company,PA. certified public accountants Page 3 1 • Grau understands we 1 UL TIMA TEL Y answer to the City of Dania each Commission 1 We understand and are sensitive to t1 he fact that the BUCK, in the PUBLI 0 C's eyes, stops with the City Commission and the Mayor. 1� We pledge to WORK WITH an1 d be RESPONSIVE to you, the DANIA BEACH 1 CITY COMMISSION and MAYOR. Our firm believes in fostering a professional / quality INDEPENDENT relationship with City Staff. 1 1 1 Grau&Com any'PA. ON/ .certified public accountants Pagel.} 1 ® QUAUTY / EXPERIENCE / DEPTH • 1OF AUDITINGENGAGEMENT Grau is assigning the following Engagement Team Members to your City's Engagement: 4 Partners 1 Senior Manager 1 Senior Accountant 1 Staff Accountant 7 Total Team Members ® We are confident you will not see another firm assigning as large a team to your engagement. o Of these 7 team members, 6 members are Management® level with 98 years of total governmental auditing experience ® Of these 98 years, your team members have worked together for 89 of these ors ,T� Grau&Company,PA. certified public accountants Page 5 1® QUALITY / EXPERIENCE / DEPTH OF AUDITING ENGAGEMENT TEAM (Continued) Thus, Grau and Company brings the City® nearly ONE T o experience to your Cty's engagement and true Engagement Team depth ®Grau&Company,PA. certified public accountants Page 6 1® QUALITY / EXPERIENCE / DEPTH OF AUDITING ENGAGEMENT TEAM (Continued) G U's AUDIT MANAGEMENT TFAM's YEARz of GOVIERNMENTAL AUDITING MPERIENCE and YFARS G TOGETHER a TEAM ANTONIO GRAU, Sr., CPA (Concurring Review &Advisory Partner): 0 24 YEARS of TOTAL GOVERNMENTAL AUDITING EXPERIENCE 0 20 YEARS WORKING as a TEAM on GOVERNMENTAL AUDITS MANUEL M. GARCIA, CPA (Client Service Partner): i E) 20 YEARS of TOTAL GOVERNMENTAL AUDITING EXPERIENCE 0 20 YEARS WORKING as a TEAM on GOVERNMENTAL AUDITS PAELO R. LLERENA, CPA (Engagement Partner): lie0 20 YEARS of TOTAL GOVERNMENTAL AUDITING EXPERIENCE 20 YEARS WORKING as a TEAM on GOVERNMENTAL AUDITS ANTONIO GRAU,Jr., CPA (Advisory Partner): 0 20 YEARS of TOTAL GOVERNMENTAL AUDITING EXPERIENCE 0 20 YEARS WORKING as a TEAM on GOVERNMENTAL AUDITS ELIAS CASTELI.ANOS, CPA (Senior Audit Manager): 0 9 YEARS of TOTAL GOVERNMENTAL AUDITING EXPERIENCE 0 4 YEARS WORKING as a TEAM on GOVERNMENTAL AUDITS RRENT ROGERS, CPA (Senior Accountant): G 5 YEARS of TOTAL GOVERNMENTAL AUDITING EXPERIENCE 0 5 YEARS WORKING as a TEAM on GOVERNMENTAL AUDITS 98 TOTAL YEARS GOVT. AUDITING EXPERIENCE 89 TOTAL YEARS WORKING TOGETHER as a TEAM if Grau&Company,PA. certified public accountants Page 7 1. QUALITY / EXPERIENCE / DEPTH • OF AUDITING ENGAGEMENT TEA (Continued) QUALOTY AND EXPERHENCE OF OUR AUDOT MANAGER RIJAS S. CASTELLANOS, CPA 1 Clients Served: 1 A partial list of municipal audits on which Elias has served: ® City of Miami Springs (3 years Supervisor / Manager) City of Lauderdale Lakes (1 year - Senior Audit Manager) ®®© Village of Biscayne Park (1 year - Senior Audit Manager) City of Hialeah (2 years - Supervisor / Manager) ®®® City of North Miami (3 years - Supervisor / Manager) cp Town of Golden Beach (2 years - Supervisor / Manager) ®®® Village of Pinecrest (2 years - Supervisor / Manager) 1 4 City of Florida City (1 year - Supervisor / Manager) t ®®® City of Sweetwater (2 years - Senior) ""Tor T Z Grau&Connpany,PA. certified public accountants Page 8 E' 1® QUALITY / EXPERIENCE / DEPTH • OF A AUDITING ENGAGEMENT (Continued) C� Knowledgeable Management Team: t >- averages over 16s of professional practice in Governmental Audit field over 14 nears working together as a Tea C� resultin in an:Verb Low Staff Turnoverg ® En a ement® x erienced Team © 6 of your 7 Team Members have worked together for over 4 yea - f 0 0% of your Engagement will be performed by "Management" anaemen Z 0% of your Engagement will be performed by "Senior Management" ,,1� Grau&Company,P.A. NNI=—, public accountants Page 9 1 1® QUALITY / EXPERIENCE / DEPTH OF AUDITING ENGAGEMENT TEAM (Continued) QUALITY EXPERIENCE OF FORM'FORM'S PROFESSIONAL EDP PERSONNEL ASSIGNED TO ENGAGEMENT tGrau will assign our firm Director of Information Technology Manager, Stanley Sherman, as the Engagement EDP Manager. He will review the City's Management Information System and work in conjunction with the Engagement Senior Audit Manager, Elias Castellanos, to evaluate the City's Computer internal control. Mr. Sherman's resume next page)which details his: Please reference ( p g ) 21 years of experience with complex systems 4 years of public experience in evaluating controls of I/T !• Systems. Mr. Sherman is currently working on the following two current municipal engagements for Grau: Village of Biscayne Park (in process): extracting data (Trial Balance / Chart of Accounts / General Ledger) from their HTE accounting software, redoing payroll code in HTE to ensure accurate fund data consulting on network and system upgrades. 1 Pembroke Pines (in process): >- assisting in data analysis using AC L for the Franchise Audit of Bell South. SGrau&Company,P.A. certified public accountants Page 10 i 1® QUALITY / EXPERIENCE / DEPTH OF AUDITING ENGAGEMENT TEAM (Continued) QUALOTY & EXPEROENCE PROFESSOONAL EDP PERSONNEL ASSOGNED TO ENGAGEMENT e-mail: stan ucp .com ra a µ` 9_ Position Director and Information Technology Specialist n, Education ❖ University of Arizona,Tucson,Arizona, Electrical Engineering, 1979 r Microsoft University, Microsoft Certified Professional, Seattle, Washington, 1992 ❖ IBM Education (Several Sites), OS/2 LAN Server Certified, 1992 to 1995 IBM Education(Several Sites), 1990 to 1995 ❖ New Horizons,Atlanta, Georgia, Microsoft Certified Systems Engineer,April 1998 to July 1998 o MCSE—Windows NT o MCP—MS Access o MCP—MS Power Point Professional Director of Information Technology Specialist of Grau&Company, P.A.,2002 History ❖ Director of Information Technology,Atlanta CPA firm, 1998 to 2002 ❖ Owner/Manager,Atlanta business, 1995 to 1998 Network Support Specialist, IBM,Atlanta, Georgia, 1990 to 1995 ❖ Customer Engineer, IBM,St. Louis, Missouri, 1988 to 1990 Component Approval Technician, IBM, Tucson,Arizona o While working for IBM, networks were set up at the following: o Lexmark France in 1992 o The White House in 1993 o Fleet Center Boston 1994 Clients Served A list of audit and other clients served during the last four years follows: ❖ Pembroke Pines(in process): assisting in data analysis using ACL for the Franchise Audit of Bell South ❖ Village of Biscayne Park(in process): extracting data(Trial Balance/Chart of Accounts/General Ledger)from their HTE accounting software,redoing payroll code in HTE to ensure accurate fund data; consulting on network and system upgrades Atlanta Housing Authority(1 year)—evaluation and determination of network security and data integrity ❖ Atlanta Regional Commission (1 year)—evaluation and determination of network security and data integrity d• Germania of America(3 years)—designed,installed and maintained NT network. Installed and configured MRI accounting software ❖ Larsen Strayer Consulting (2 years)—designed, installed and maintained NT network ❖ Hudson Sawyer/ Bowmans accounting (3.5 years) — designed, installed and maintained NT network ❖ North Atlanta National Bank(1/2 year)—consulted on network, installed and updated software, and updated hardware ❖ Dexter Co. (3.5 years)—consulted on network and repaired several PCs. ❖ C.Weeks Interiors(3 years)—installed and configured Quickbooks Accounting software and PC hardware Additional Mr. Sherman has strong technical skills in networking hardware and software including Novell, Information Microsoft NT(MCSE),and OS/2 LAN Server. He has designed and implemented single segment and • multi-segment LANs. He is proficient with all topologies, media and most software. ,�'T®Grau&Company,P.A. 001=cerlijied public accountants Page 11 i a FOCUS on GOVERNMENTAL SERVICES Z We are a 26 year old, 46 member firm with 2 professionals specializing exclusively in the governmental audit environment. Q Last year, Grau & Company performed: + 122 governmental audits 39 Single Audits 1& 6 Utility Audits ®®® in excess of 33,000 hours of services to the public sector. �* Q Grau & Company presently services 131 Governmental and Public Sector Clients (ref. Att. A Client Listing, pages 20-26). Q Grau & Company has provided more than 600 cumulative ears of professional audit services to our Public Sector �— Clients. Of our current Public Sector Clients, Grau has handled 65 since their inception, showing our firm's ability and desire to build and nurture: Iona-lasting / Iona-term relate nshi s with Our C11 oT� Graau&Company,P.A. `'certified public accountants Page 12 i ® FOCUS on GOVERNMENTAL ER VI ES S � (Continued) GASB 0 34 / Certificate of Excellence1 Financial Reporting (CAFR) Two of our clients iMplemented GASS No. 3 earl i e are assisting five of our clients in the • implementation of GASB No. 34, for the year 2002 >- During the past 14 years, we have assisted 12 of our clients in obtaining the annual Certificate of Excellence in Financial Reporting (CERJ The Certificate ofAchieveent has been awarded on all financial statements Grau has reported in the certificate grogram �1 Grau&Com any,P.A. certified public accountants Page 13 ® IMPECCABLE REPUTATION Grau & Company has never been involved in any litigation, proceeding or disciplinary action. Grau & Company has never been charged with or convicted of a public entity crime. Grau & Company's audit engagement and related i issued reports, are subject to rigorous review: Participation in the AICPA Peer Review Program, combined with our internal quality control system, ensure our services not only conform to industry requirements, but meet the �• highest standards of quality. Grau & Company has been enrolled in the AICPA Peer Review program since March 1 , 1989, and has consistently received an unqualified opinion on the quality control of our CPA practice. Grau's consistent unqualified opinions demonstrate the highest level of achievement and recognition in the Peer Review Pro ra . ref. Att. , pages es 27-30)g i -,1rGrau&Company,P.A. p certified public accountants Page 14 f 4, WE AREA LOCAL CPA FIRM � OFFERING PERSONALIZED & � DEDICATED SERVICES 1 � o SATISFIED CLIENTS: Our Public Sector Clients are More than ' satisfied with our seevecesPe Reference enclosed booklet of � CHent Recommendation Letters 1 1 1 1 1 10 Grau&Company,P.A. �ceniJied public a«ountanis Page 15 a WE AREA LOCAL CPA FIRM OFFERING PERSONALIZED & DEDWA TED SERVICES (Continued) GRAU IS THE 99RIGHT" CHOICE z ImmediateService Responsiveness: Accessible to Clients 24 hours/ 7 days a week regarding ANY comments/questions/concerns Z Take a "Get the Job Done" approach to your Engagement: will dedicate as much manpower as necessaryto complete the engagement for the proposed cost Z Involved the Entire Year: will make suggestions to improve Client's Performance/ Procedures/ Controls (ref enclosed booklet of Client Recommendation Letters) Q Offer a " ment-Fr endl pproach will work with the Clients to resolve any issues and open the lines of communication, so there will be no surprises! rau provides value and services above and be on the traditional auditor's "product" �Jr,r Grau&Cornpany,PA. Fcertified public accountants Page 16 1 . COMMUNITY INVOLVEMENT ® Grau& Company and its principals/employees have historically been very involved 1 in the South Florida community as a civic participant. Some of the wonderful groups and community based organizations we are/have been involved with as Board Members, Volunteers, and/or Philanthropic contributors are: Broward League of Cities Greater Dania Beach Chamber of Commerce 1 American Cancer Society HospiceCare of Southeast Florida University of Miami AID to Victims of Domestic Abuse Care Resources (formerly Health Crisis Network) Avon Breast Cancer 3-D 1 Board of Hispanic Cultural Arts Broward Community College Foundation Broward Alcohol and Drug Abuse Advisory Council Broward County Housing Authority Broward School Board District Advisory Council Broward County Land Preservation Advisory Board Camillus House Children MacLemore Center City of Hope 1 Cuban American National Foundation Dade County School Board/Role Model for African American Youths, Lillie C. Evans Comm. School Florida Firefighters Fund Health Crisis Aids Network Walk Hispanic Unity of Florida Hispanic Chamber of Commerce Hispanic Human Resources Council Juvenile Justice Voluntary Advisory Board Latin Chamber of Commerce (Broward and Palm Beach County Chambers) Leadership Miami Leukemia & Lymphoma Society Mae Volen Senior Center March of Dimes National Multiple Sclerosis Society Norton Museum of Art One Nation Citizenship Drive Our Lady of Lourdes Palm Beach County Cultural Council Pembroke Pines Police Athletic League Saint Coleman's Catholic Church Special Olympics The Children's Fund The National Museum of American Jewish Military The American Jewish Community oT� Grau&Compar ly,PA. ®MMp�--,-certijied public accountants Page 17 1 ® CONCL USION. • iGRAU IS THE rrR1 GHT9-' cHoicE FOR THE CITY OF DAIA BEACH i G4AU PLEDGES THE FOLLOWING GUARANTEES: We will: iProvide a qualified and experienced audit team (98 years of experience) possessing hands-on knowledge of the operation i and administration of the City of Dania Beach's compliance and legal requirements, and accounting and reporting for operations pursuant to auditing standards and legal requirements 1 .®® Demonstrate our commitment to quality client service through: i• cw ease of accessibility ow prompt response to questions, comments, or requests insight and suggestions regarding internal controls, imanagement, and operation, as proper, for both financial and compliance considerations i n services above and be .g0 Provide value and and the traditional s y iauditor's "product" a we will "go the extra mile„ -00 Coordinate with City of Dania Beach personnel, to ensure iminimum of disruption and the maximum contribution of City staff io0® Develop and maintain open lines of communication with the City to help expedite the audit process and avoid awkward end-of- engagement "surprises" i • Grau&Company,PA. ,certified public accountants Page 18 1 1 1� 6. CONCLUSION: (continued) 1 � NET RESULT: � GRAU would be honored to have and � wants the CITY of DAN/A BEACH's ' BUSINESS! 1 1� 1 1 1 1 1 1 1 1 • ��Grau&Company,PA: ATTACHMENT A 0 u o cy°i ayi Listing of Government Clients .z Q Seared and Related Experience d . > _ = 0 d O y c am U v ti .� Q Q c C c C N C •N N N � LLJ. LL. L City of Lauderdale Lakes ✓ ✓ ✓ ✓ ✓ 1 9/30 Town of Hypoluxo ✓I✓ ✓ ✓ _ ✓ 23 9/30 City of Lauderhill ✓ ✓ ✓ ✓ ✓ 1 9/30 City of Lauderhill—General Employees Retirement System _ ✓ ✓ 1 9/30 Town of Southwest Ranches ✓ ✓_ ✓ 1 9/30 City of Pompano Beach (Joint Venture,40%) % ✓ ✓ ✓ ✓ 1I 9/30 Town of Miami Lakes ✓ ✓ _ ✓ 11 9130 City of Miami (Joint Venture, 17%) ✓ ✓ ✓ ✓ ✓ 1 9/30 Village of Biscayne Park _ _ ✓ ✓ 2 9/30 City of Sweetwater _ �✓ ✓ _ 6 City of West Miami J ✓}✓ ✓ 3 ,• Department of Offstreet Parking of the City of Miami (Component Unit) ✓( ✓ ✓ 10 9/30 City of Sweetwater—Retirement Plan (Component Unit) I ✓� If 10 Downtown Development Authority of the City of Miami (Component Unit) _✓ ✓ ✓ ✓ 8 9/30 Bayfront Park Management Trust(Component Unit) ✓ ✓ 2 Miami Beach Redevelopment Agency _ ✓ ✓ ✓ 2 City of Miami (Joint Venture,20%) ✓ 2 N/A West Palm Beach Golf Commission(Component Unit) ✓ ✓ I 6 TOTAL 2 -- -- 5 17 7 7 7 -- 11 81 • �T Grau&Company,PA. ® certifled public accountants Page 20 ATTACHMENT A (Continued) • e m c d a w Listing of Government Clients z z a Served and Related Experience = `C ° `� = -= Z c V a C W c W a '— Q Q rn C c S 7 E W C w pp _ LL tC13 (a V Q m U U (n U Q U >T Broward County School District(Joint Venture,20%) ✓ ✓ ✓ 5 Florida Community College at Jacksonville(Internal Audit) ✓ ✓ 2 6/30 Highland County School District(Internal Funds Audit) ✓1 ✓ 2 6/30 Miami-Dade County School District(Impact Fees Audit) ✓ ✓ 1 6/30 Miami-Dade County School District(Joint Venture,20%) ✓ ✓ ✓ ✓ 10 6/30 Miami-Dade County School District(Internal Audit-Quality Review) ,/ ✓ 1 N/A Palm Beach County School District(Joint Venture,20%) ✓ ✓ _ ✓ ✓ 3 6/30 Palm Beach County School District(Assessment of audit requirements for Facility and Property Management) ✓ _ ✓ 1 6/30 Palm Beach County Workforce Development Board(Joint Venture, ✓ 3 6/30 Southwest Florida Workforce Development Board ✓ ✓� ✓ ✓ ✓ 3 6l30 • TOTAL 1 4 -- 2 6 4 — 3 1 -- 7 31 ing,bis"in East Central Regional Wastewater Treatment Facility (Joint Venture, 50%) _ _ �I ✓ ✓ ✓ 5 9/30 Baytree Community Development District------ ✓ _ ✓ ✓ 3 9/30 Beacon Trade Port Community Development District ✓ ✓ ✓ 3 9/30 Bobcat Trail Community Development District l✓ j ✓ ✓ ✓ 5 9/30 Bonnett Creek Community Development District ✓ I I ✓f ✓ 1 9/30 Capital Region Community Development District ✓ j ✓ ~ ✓ 1 9/30 Capron Trail Community Development District ✓ ✓ ✓ 4 9/30 City Place Community Development District i ✓ ✓ ✓ ✓ 4 9/30 Crossing at Fleming Island Community-Development District ✓ ✓ ✓ 2 9/30 Cypress Cove Community Development District ✓ ✓ ✓ 1 9/30 Dovera Community Development District J ✓ ✓ ✓ 3� 9/30 Dunes Community Development District ✓ _ ✓ ✓ ✓ ✓ 4 9130 East Lakes Oaks Community Development District — ✓ ✓ ✓ 6 9/30 Falcon Trace Community Development District ✓ C _ I ✓ ✓ 3 9/30 Special Taxing Districts (Continued) • �,TSGrau&Company,PA. Ell ,certified public accountants Page 21 ATTACHMENT A (Continued) o n Q � � Listing of Government Clients = N N w d Served and Related Experience U) w E a a Cn w o N d °° � W t° a� E w _ _ U. = t V Q 12 U U0 to U U } Fleming Island Plantation Community Development District_ ✓ ✓ ✓ 1 9/30 Golden Lakes Community Development District ✓ �✓ _ ✓ _6 9/30 Grand Haven Community Development District ✓{ ✓ ✓ ✓ 5 9/30 Hamal Community Development District 1✓ ✓ _ ✓ ✓ 2 9/30 Harmony Community Development District _ ✓ ✓ �_ ✓ 2 9/30 Heritage Pines Community Development District ��✓ ✓ _ ✓ ✓ 4 9/30 Heritage Isles Community Development District ✓ ✓_ ✓ ✓ 4 9/30 Heritage Greens Community Development District ✓ ✓ _ ✓ 2 9/30 Heritage Springs Community Development District ✓ ✓ ✓ ✓ 3 9/30 Heritage Harbor Community Development District ✓ _✓ ✓ 4 9/30 Lake Ashton Community Development District f ✓ ✓ _ _ ✓I 1 9/30 ,i Lake Powell Residential Golf Community Development District ✓ ✓ _ ✓ 1 9/30 Lakeside Plantation Community Development District ✓ ✓ __ ✓ ✓ 3 9/30 Lakewood Ranch Community Development District#5 ✓ _ ✓ _ ✓ 1 9/30 ■ Lakewood Ranch Community Development District#4 ✓ _ ✓ _ ✓ 1 9/30 Marshall Creek Community Development District ✓ _ ✓ ✓ 1 9/30 Meadowpointe II Community Development District ✓ ✓ � �✓ ✓ 7 9/30 Mediterra North Community Development District ✓ ✓ I ✓ 1 9/30 Mediterra South Community Development District ✓ ✓ ✓ 2 9/30 Miromar Lakes Community Development District _1✓ ✓ { 1 9/30 Naples Heritage Community Development District - L_ ✓� l ✓ 2 9/30 Northwood Community Development District `✓ ✓I ✓ 7 9/30 Oakridge Community Development District ✓ ✓ ✓ 6 9/30 ---- --- — Pal Mar Water Control District ✓ ✓ 7 9/30 Parklands West Community Development District ✓ ✓ ✓ 1 9/30 Parkway Center Community Development District ✓ ✓ ✓ 9 9/30 Pinellas Park Water Management District _ 1�— ✓ ✓ 4 9/30 Special Taxing Districts (Continued) • 11�Grau&Company,P.A. certified public accountants Page 22 ATTACHMENT A (Continued) 'a C_Ot O CD 'G N a Z � Z Q v tOi Listing of Government Clients = CO R N w = d Z r > tm -0 �, Served and Related Experience w E d a o W w LL d � ¢ CO ci 0 U) � 0 �¢ L) } r Pinetree Water Control District ✓ ✓ 12 9/30 Pinney-Z Community Development District ✓ _ _{✓ ✓ 5 9/30 Poinciana Community Development District ✓ _ ✓ _ ✓ 2 9/30 Remington Community Development District ✓ ✓ _ ✓ 7 9/30 River Place Community Development District ✓ ✓ j _ ✓ 1 9/30 Sampson Creek Community Development District ✓ I7I_ ✓ ✓ 1 9/30 South Indian River Water Control District ✓ ✓ 2 9/30 Stoneybrook West Community Development District ✓ ✓ ✓ 1 9/30 Tampa Palm Community Development District ✓ 4 9/30 Tampa Post Community Development District ✓ ✓ ✓ 4 9/30 Walnut Creek Community Development District ✓ ✓ ✓ 1 9/30 Waterchase Community Development District ✓ ✓ _ _ ✓ 1 9/30 West Lakeland Water Control District `✓ _ ✓ `-G—i ✓ 7 9/30 Wes Community Development District ✓ ✓ ✓ 7 9/30 t Lake 17 54188 Broward County Housing Authority I ✓ ✓ ✓ ✓ 3 Housing Authority of the City of Miami Beach ✓ ✓ ✓} ✓f 2 6/30 Miami Beach Housing, Inc. J —� --1✓ — _ ✓ 2 6/30 Orlando Housing Authority ✓ _ ✓ ✓ _ ✓ 1 3/31 West Palm Beach Housing Authority ✓ ✓E✓ ✓ 1 3/31 Atlanta Housing Authority(Joint Venture/BKR Metcalf,40%) I ✓ ✓ ✓ ✓ 1 6/30 TOTAL 5 -- 1 6 5 -- -- 5 10 ®T� Grau&Company,PA. . certified public accauntanis Page 23 ATTACHMENT A t (Continued) • ' a o u d Listing of Government Clients a z Served and Related Experience V c > Q7 y 'D N 0 o y c E ii' ° 3 E d a m w �rn _ t c U Q m 0 0 hit. Martin County(Various Agreed Upon Procedures) ✓ ✓ 1 N/A Miami-Dade County Aviation Department(Joint Venture) _ ✓ ✓ ✓ 10 Miami-Dade County Aviation Department(Lease Agreements) _ ✓ ✓ 2 N/A Miami-Dade County Water and Sewer Department(Joint Venture) ✓ ✓ ✓ 1 Orange County ✓r�_ _ ✓ 10 N/A Palm Beach County Airport —� _ ✓ 5 N/A Seminole County I ✓ — ✓ 4 N/A ' TOTAL -- 1 2 1 3 1 1 2 — 5 33 '• Florida Transit Association Finance Corporation ✓I ✓ ✓ ✓ ✓ 5 6/30 Migrant Health Services of Palm Beach County ✓ ✓ 2 South Florida Water Management District ✓ T_ ✓ 3 9/30 South Florida Water Management District(Joint Venture 10%) Fl— ✓ ✓ 3 9/30 ✓State of Florida Department of Management Services(Construction) ✓ ✓ 3 N/A State of Florida Department of Revenue _ ✓_ _ 8 State of Florida Department of Transportation (Various) j {✓f f✓ ✓ 18 N/A TOTAL 7 17 1 1 1 5 3 -- 1 -- 51 42 • 1 �jGrau&Company,PA. /certified public accountants Page 24 ATTACHMENT A ' (Continued) • c ' C M ill � Z •Z a d Listing of Non-profit Clients c y z Served and Related Experience w M _ *E' a z U_ Q `� )� , R LL >� c!0 ii U 0 77777— o• or.Rel.Wd ftbk — Aspira North Charter School ✓ ✓ ✓ ✓ 1 6/30 Aspira South Charter School ✓ ✓ ✓ ✓ 1 6/30 Cuban American National Council ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 20 12/31 Hispanic Human Resources Council ✓ ✓ ✓ ✓ ✓�✓ ✓ ✓ 15 9/30 Lincoln Marti Community Center ✓ ✓ ✓ ✓ ✓ ✓ I ✓ ✓ 2 12/31 Little Havana Senior Center ✓ ✓ ✓ ✓ ✓ I ✓ ✓ 2 12/31 Miami Book Fair International ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 17 3/31 O'Farill Learning Center ✓ l ✓ �✓ 1 12/31 TOTAL I3 4 7 4 8 F5 1 5 7 8 59 ==MEN Codec • •• — ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 15 12/31 Peninsula Housing II ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 15 12/31 Peninsula Housing III I ✓ ✓ �✓ ✓ ✓ ✓ ✓ ✓ ✓ 12 12/31 Saga Lake Housing ✓ ✓ �✓ ✓ ✓ ✓ ✓ ✓ ✓ 11 12/31 Peninsula Housing IV ✓ ✓ ✓ f ✓ ✓ ✓ ✓ ✓ ✓ 10 12/31 Peninsula Housing VI ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 9 6/30 Peninsula Housing V ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 9 12/31 Peninsula Housing VII ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 5 6/30 Peninsula Housing VIII ✓ f ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 4 6/30 Peninsula Housing XI ( ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 3 6/30 Peninsula Housing X ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 3 6/30 Peninsula Housing XII _ _ _ _ _ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 2 9/30 Peninsula Housing XIII ✓ ✓ ✓ ✓ I ✓ ✓ ✓ ✓ ✓ 2 9/30 Peninsula Housing XIV _ ✓ � ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 1 3/31 Peninsula Housing XV _ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 1 9/30 Christian Manor ✓ ✓ ✓ ✓ ✓ ✓ ✓ 21 Northwood Development Corporation ✓ I ✓ j ✓ ✓ ✓ ✓ ✓ ✓ ✓ { 2I 12/31 TOTAL 16 17 17 17 17 17 17 17 16 125 /Grau&Company,PA. certified public accounionts Page 25 ATTACHMENT A (Continued) • c _ Q Listing of Non-profit Clients N W = y C Served and Related Experience o -a N C y W •C y y V7 m d Lad N C C > C t m m U N LL U 8 05 tai U >T CNC Foundation ✓ ✓ ✓ ✓ ✓ 1 12/31 Friends of the Audubon Society ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 1 12/31 ' Lynn and Louis Wolfson II Family Foundation_ _ ✓ ✓ ✓ ✓ 5 12/31 Mitchell Wolfson Family Foundation ✓ { ✓ ✓ 5 12/31 Mitchell Wolfson, Sr. Foundation ✓ ✓ ✓ 5 12/31 6 Palm Beach Community College Foundation `+ I ✓ ✓ ✓ _ The Wolfsonian, Inc. ✓ �✓ I 3 ' TOTAL 2 1 2 6 3 1 7 2 5 26 Social Services Aid to Victims of Domestic Assault ✓ ✓ ✓ ✓ LV.1 ✓ 5l 6/30 CNC Management ✓ ✓ _ ✓ 1 ✓ ✓ 5 12/31 Florida Immigrant Advocacy Center ✓ i ✓ ✓ ✓ �✓ 1f 12/31 Hands in Action ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ 15 9/30 Mae Volen Senior Center ✓ i ✓ ✓ ✓ ✓ ✓ ✓ 10 6/30 National Board for Registration of Registrars ✓ ✓ f_ ✓ ✓ ✓ 7 3/31 National Cancer Registration Board ✓ I ✓ ✓ 6 TOTAL 3 . 217 -- 4 3 7 7 1 6 F491 In addition,we have been awarded the following government engagements for which the work has not yet been completed: ➢ City of Oakland Park—Governmental Audit for 2002 ➢ City of Miami Springs—Governmental Audit for 2002 ➢ City of Pembroke Pines—Audit of Public Service Taxes/ Franchise Fees Due ➢ Broward County School District— Performance Audits ➢ Broward County Human Rights Board/Division—Management audit (Joint Venture, 30%) ➢ Central Broward Water Control District—Governmental Audit for 2002 ➢ Delray Beach Housing Authority—Governmental Audit for 2002 ➢ Boca Raton Housing Authority—Governmental Audit for 2002 ➢ Junior Achievement of Southwest Florida—Governmental Audit for 2002 • �,Tf/Grau&Company,PA. ljn -certified public accountants Page 26 ATTACHMENT B J+1�`✓+'4"Ft�y07 FLORIDA INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 325WESTCOLLEGEAVENUE•P.O.BOX5437•TALLAHASSEE,FLORIDA32314 - CPia TELEPHONE(850)224-2727•FAX(850)222-8190 �3U1143 December 20, 2001 Antonio S. Grau, CPA Grau & Company, P. A. 2700 N Military Trl Ste 350 Boca Raton, FL 33431-6394 Dear Mr. Grau: It is my pleasure to notify you that on December 18, 2001 the Fl.ori.da Peer. Review Committee accepted the report on the most recent peer review of your firm. The due date for your next review is December 31, 2004. This is the date by which all review documents should be completed and submitted to the administering entity. As you know, the reviewer's opinion was unmodified. The Committee asked me to convey its congratulations to the firm. • Sincerely, Paul N. Brown Peer Review Director of Technical Services CC: William H Hawthorne Jr, CPA Firm Number: 10091492 Review Number. : 174122 �T Grau&Gompany,P.A. Mill 'certified public. accountants Page 27 ATTACHMENT B (Continued) 1 1 O � G 1 � U y❑, L9 U O CO w 64, IL V � tl tl :o • G� V z. 1 1 1 i Grau&Cornpany,PA. 1 certified public accountants Page 28 ATTACHMENT B (Continued) • CPAJames L Hammer, C.N. Wllfi4m H,Hav4ftomere, CYA ASSOCLATES ONOR. Ifotfa ,CP& CERTIMU)RU5Uc.Ac(:c)uzrtA,.-,,rs Jeffmy L King. C.P.A. AND CONSULTANRI Jury A W1 I ar, CPA Gina L Masdo, C,PA M.Nnnis ModiA CPA. Su O,-R. Parepr, CPA. Stam W. Stathis. C,R A. Kenneth L Thomas, CPA. N.Nnald tfamadora, C.N. OaWdR Wintaftowd, C.P.A. October 12,.2001 Grau&Company,P.A. 2760 North.Nfilitary Trail Suite 350 B.oca.Raton,Florida 33431 Dear Tony: Enclosed are two,copies-of your peer review report for the-year'ending June 30,2001. As we • discussed,,the report is unqualified,and there is no letter of comments. You should send a copy.of the report to,the FICPA Peer Review Committee. Tony,I enjoyed working on this engagement and your hospitality very much. You have an excellent firm and the dedication to_quality work is apparent. If we,can evenbe of help or if you have any questions!please call me. sincerely, 4-�t William H.Hawthorne,CPA INIVIR Enclosures K11" '1' Y1301 Socri i AVr,4UE WEYT,Sum 600 U 40 S;rLNEA1,1,Lr,.pwE,-jui�Surly 200 BRADF,VM,v,'RoRrD,%34205-7440 SARksrjrA,RORMA 34236 (941)747-1483 (941)955-1095 C1 F.,,x(941)747-6035 U FAx(941),74&4868 -ZF,,,1(941)747,9396 FA)((941)955-1097 )VIC41*1 lm"iWw of CaflfW public Accountants 0 SEC P—dee Selti-I a plicate C­p1nj. S,,Ltion a'1,,rid.Institute of C,rWied Nblic Ammo vents • Grau&Company,PA. certified public accountants Page 29 ATTACHMENT B (Continued) ), CPA James L Hammer, C.P.A, ' ASSOCIATES Wil?iamK Hoome;CPA, _ bale R,R, Holfner, CPA, CrRTI 0TURUCAC000IN DWIS J?FreyL piny, C.P.A. ,%ND CONSCtLTitir'7ti Jerry D:Mar?a< CPA. GIna'L ktascio, C.N. M.0e11nis Modrak,C.P.A. Burdett,R. Pawnt C.P.A. October 3,2001 Stam W slalhis.C.P.A. KennethL. Thomas. C.PA. To the Shareholders N.Donald Vamadora, C.PA. Grau&Company,P.A. David Winterrot,% C.N. We have reviewed the system of quality control for the:accounting and auditing practice of Grau & Company,P A. (the firm) in effect for the,year ended June 30,2001. A system of quality control encompasses the firm's organizational structure and the policies adopted and-procedures established to pro`vide'it with reasonabl6-affsii'ranee-of?conformirigwith;professional+standards"=The elements.of quality control are described in the Statements on Quality Control Standards issued by the American Institute of Certified Public Accountants (AICPA), The design of the system and compliance.with it are the responsibility of the firm. Our responsibility is to express an opinion on the,design of tt e•systcm;and the firm's compliance with the-system based on our review. Our review was conducted in accordance with standards established by the Peer Review Board of the AICPA_ In,pe6orming our review, we obtained an understanding of the system of quality control for the firm's accounting and auditing practice. In addition, we-tested,compliance with the firm's quality 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. Because our review was based on selective'tests, it would not necessarily disclose all weaknesses in the system of quality control or aft instances of lack of compliance with it. Because there are inherent limitations in the effectiveness of any system of quality control, departures from the system may occur and not be detected. Also, 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 Grau & Company, P.A. in effect for the year ended June 30, 2001, has been designed to meet the. t requirements of thequahty control standards for an accounting and auditing practice established by the AICPA and was complied with during-the year then ended to provide the firm with reasonable assurance of conforming with professional standards. CPA Associates Bradenton,Florida RF.rr.Y'TO: 11 I301 S,n t A,,, VV.,S,,n 600 O 40 S.PINI?AtTLL AVENUE,Sum.200 BRAf»~vioN,FLORIDA34205-7440 SARASOTA,FLORiDA 3,06 (941)747-4453 (941)955-1095 O FAx(941)747.5035 0 FA.x(941)749-t868 �Ax(941)747 b396 FAx(94'I)9551097 Members:.•Ame scan tnsfit.t,etCcrtiCivi Public A vountvnN N SEC Ptart rc S,Ttion a Privntr Campanics PnicfLr,Sretion a Flaridn Catiilled Public AcruuntanLw �1 Grau&company,PA. certified public, accountants Page 30 t 1 1 1 1 1 1 1 CLIENT LETTERS RECOMMENDATION N 1 1 1 � Grau&companyP.A. certified public accountants 1 1 0 • r,� dune 5. 2002 To Whom It May Concern: ' Grau& Company has been the Cite of T auderhill's auditors since September 2001. Grau & Co. has provided a professional and thorough work product, while conducting themselves in a professional and courteous mamier. They have provided many helpful and legitimate recommendations and their staff has been available with prompt responses to City queries. "Their knowledge of their subject matter is thorough and extensive. We are very pleased with their work to date and recommend thern for their auditing skills and professionalism. ,• Sinc rel . i ti`jr D n Id Giancoli Director of Finance 40 `lea a� �xce�i°eace„ 1 1Town of Southwesth John Canada Town Administrator 6589 S.W. 160 Avenue f Southwest Ranches, FL 33331 Phone: (954)434-0008 Fax:(954)434-1490 FQUNDSD JONS 1@00 Email:jcanadaCaasouthwestranches.org a4t o -' May 21, 2002 Grau & Company, P.A. This letter is a letter of recommendation for Grau & Company, P.A. The Town of Southwest Ranches is a current client for our annual financial audit with Grau & Company, P.A. The Town has been very satisfied with the quality and tcompleteness of the audit. Their professional approach has been excellent and their open willingness to work with out Town has also been exceptional. ,. I have had over thirty years of experience in local government financial and management and would place Grau & Company, P. A. at the top of my list of quality local government auditing firms. We have selected Grau & Company, P. A. for a five (5) year agreement. If we can provide any additional information or input, please contact my office at 954-434-0008. Sincerely, john Canada Town Administrator o v TOWN OF HYPOLUXO "Home of the Barefoot Mailman" 7580 South Federal Highway Q Hypoluxo,Florida 33462-6034 9C y co June 25, 2001 MAYOR Kenneth M.Schultz To Whom It May Concern: VICE MAYOR Ronald E.Young l am pleased to recommend Grau and Company to you as auditors. COUNCIL The Town of Hypoluxo has used the services of Grau and Company in Frank Naccarato excess of 17 years,the._nurnber of years 1 have been associated;with..the Mark Hull governance of Hypoluxo. Karen C.Miller I!I Al Merion I The services of Grau and Company are always done in a professional and PLANNING AND courteous manner. They are thorough. The annual report is clear and ZONING BOARD concise. A member of the-firm is always present when the report is Claude Edwards presented to the Town's council for acceptance. Grau and Company also (Chairperson) prepares a brochure of the audited conditions for the residents of the Daniel L.Monahan Town it is clear and explains in detail to the citizens the financial (Vice Chairperson) Eddie Albright conditions of the Town. Hank Beiderbecke Richard E.Lopez On only one occasion has the"Town of Hypoluxo gone to bid to obtain the ,® Jeanette Cooke best price for auditing services. This was two years ago and the Town (Alternate) learned it could not obtain a more thorough and complete audit for the TOWN CLERK price than currently being provided by Grau and Company. Baibara Searls Ross In additional to providing the annual audit for the Town of Hypoluxo, BUILDING OFFICIAL Grau and Company are available throughout the year to answer questions Joe Crisafulle as we organize the financial data for the Town. They are always TOWN ATTORNEY available and have suggestions on how to handle every situation that has Leonard'Rubin _. - , arisen. This helps when it is time to due the annualaudit. Telephone it is with complete confidence that I recommend Grau and Company for (561)582-0155 auditing services. The Town of Hypoluxo is grateful for their services. Fax (561)582-0703 Cordially, E-Maii Address: hypoluxo@hypoluxo.org Web Site enneth M. Schultz hftp:llwww.hypoluxo.org Mayor • iffage of Biscayne Par • ��- 640 NORTHEAST 114th STREET 7. 1933 BISCAYNE,PARK,FLORIDA 33161 ��OR1�7Q' PHONE: (305) 893-7490 ' FAX: (305')891-7241 May 14, 2002 rTo Ucthorrr{ `May ioncern: _._-_-- The Village has been associated with Grau & Company from October of 2000, when they were selected to perform our annual audit and they have been performing services for us since that time. Grau & Company has provided us with consulting services and audited financial reports. We often seek and receive their expertise and suggestions throughout the year on numerous other matters. The audit and consulting personnel have been very well informed and professional. Grau & Company is always prompt in replying to our inquiries. We believe that Grau & Company is a highly qualified firm and as such highly recommend them for the performance of audit and/or consulting services. Sincerely, VILLAGE OF BISCAYNE PARK Richard N. Ederr Mayor RNE:cros • Titer rrf Aiiami 1 }� SCOTT51MPSON �� ' 6 CARLOS A.GIMENEZ Director City Manager May 21, 2002 Re: Letter of Reference To Whorn It May Concern: The City of Miami has used the firm of Grau &Company, P.A. during the fiscal year 2001 as one of the minority firms to audit.the general purpose financial statements and we would not hesitate to recommend this firm to any entity requiring auditing services. The work done by the firm has always been the highest quality and the audit team has always acted in a very professional manner. Grau &Company is always available throughout the year to answer questions and made valuable suggestions on how to handle every situation thatt has arisen. We highly recommend this firm to any entity requiring their services. Please call me if you require additional information about the services provided by Grau &Company, P.A. I can be reached at (305)416-1340. ncer y, 1 Diana M. )me Assistan TAirector rinance e arrrriq DEPARTMENT OF FINANCE 444 S.W.2nd Avenue,6th Floor-Miami,FL 331304305)416-1330-Fax:(305)416-1987 MailingAddrees:P.O.DOX 330708-Miami,Fl.33233.0708 1 Finance Department �q O P.O.Drawer 1300 Pompano Beach,.Florida 33061 > (954)786.4680 ' ..A City of Pompano Beach, Florida May 23, 2002 To Whom It May Concern: Grau and Company, P.A. worked with KPMG as a minority subcontractor on the City of Pompano Beach's annual independent audit for fiscal year ended September 30, 2001. Grau and Company staff performed the audit in a professional and competent manner. They were very knowledgeable, efficient and thorough in their work. ,• Our experience with Grau and Company was a positive one. We welcome the opportunity to continue work with them. Sincerely, r Lawrence McNerney Director of Finance and Administrative Services LM.tc FIN.REC.02-220 • The City of Pompano Beach is An Equal Opportunity Employer And Does Not Discriminate On The Basis Of Handicapped Status rowardl County 14busing Authority ® 1.Z 1773 North State Road 7•Lauderhill,Florida 33313•(954)739-1114•TDD(954)735-4371 Fax(954)484-5650 EXECUTIVE DIRECTOR Kevin Cregan TO: BCHA Commissioners FROM: Kevin Cregan, Executive Director DATE: April 13, 2000 SUBJECT: AUDIT FOR NEW YEAR ENDING SEPTEMBER 30, 1999 When I sent you our most recently, completed audit last week, I had intended to draw your attention to the separately bound "Independent Accountant's Report on Applying Agreed Upon Procedures." These are the procedures that go beyond what is required of the auditors under the Single Audit Act. You will recall that I expanded the audit scope after I discovered that our smaller programs such as our public housing subsidy ® were not necessarily being oudited. By the way, in my opinion you made an excellent choice in selecting Grou and Company. They did a very thorough job. Their work was completed in a timely manner and they were very responsive to our needs and questions. They also showed an ability to quickly familiarize themselves with our business. If you have any questions, please let me know. Board of Commissioners Sandra G.Friedman,Chair•Gloria Shirley-Brown,Vice Chair Vincent R.Grande•Margaret V.Mayes-Seth E.Gelman ® - - - ---- ------ ------ M I L D R E D A N D C L A U D E P E P P E R 1 • M A N A G E M E N T T R U S T 301 N. BISCAVNE BOULEVARD, MIAMI. FL 33132 TELEPHONE: (305) 35B-7550 FAX: (305) 358-1211 t Jline 26, 2001 Mr. Pablo Llerena Grau & Company, P.A. 1 I I NE- 1"Street, 5`)' Floor Miami,Florida 33132 Dear Mr. Llerena, 1 want to compliment you and your staff for the professional and personable manner with which you all approached the Bayf-ont Park Management Trust audit. I know that this has been a very time intensive and difficult procedure, and Grau &Company rose to the occasion. Thank you, again. Sincerely Jay C. onstantz Exec iv Director cc: file ..` DI • '�.,_ � N�� SOUTH FLORIDA WATER MANAGEMENTTRICT S 3301 Gun Club Road,West Palm Beach,Florida 33406 • (561)686-8800 • FL WAT51-800-432-2045 TDD(561)697-2574 4. Mailing Address: P.O.Box 24680,West Palm Beach,FI.334164680 ivww.sfwmci.gov May 23, 2002 To Whom It May Concern: For the past three years Grau & Company, P.A., has been engaged by our agency to perform annual audits of State and Federal programs (Single Audits). In addition, they have performed program specific audit work. This period has been marked by significant changes in State Single Audit reporting. Grau & Company has provided extensive assistance in identification of audit requirements, even interceding with State agencies to get required information. Grau & Company has performed their work in a professional manner. Staff has always been courteous and thorough in their review of our activities. Their reports have been ,• accurate and delivered promptly. Sincerely, P&4 � Robert N. Gray, Dlvfsron Director Accounting and Financial Services RNGlpns GovER.NuvG BOARD EXE'CUrfVE OrNCE • Trudi K.Williams,RE.,atair Michael Collins Patrick J.Gleason,Ph.D.,P.G. FlenrV Dean,Executive Director Lennart F.Lindahl,P.E.,Vice-Chair Hugh Yt.English NicolSs J.Guti6rrez,Jr.,Esq. Pamela Brooks-Thomas Gerardo B.FemSndez Harkley R.Thornton 151 S West Palmetto Park Road Mae Volen Boca Raton, Florida 33486 Senior Center, Inc.. Boca Raton Area (561) 395-8920 • Center, West Palm Beach Area (561) 736-3820 The Lifeline for Seniors Fax (561) 338-9127 1 oveniber 6, 2001" I'o who177,7t slay concern Grau and Company,P.A. have beCh:our auuditors-for about 13 years.They are :professional in all phases.of the work they do for'the Centel One of the keys for me is �their availab,ihty. I""aways receive--an ansvver to any ques,U1on tiavc as1 y ::- fashion. They attend Finance Committee.meetings, when necessarya"nvited, to review our financial staternentsand explainalry:cl aliges in accounting procedures orstatemei�t presentation. . The Center is a 501c(3) corpoiatioii.<Graii and Coinpaiiy has been helpful in reviewing and:keeping us updated with all,pertinent.tax matters and forms to.he filed. I continue to be pleased with our association gild would.welcome any questions you may have. Sincerely, • narold Finkelstein Chieffinancial Officer un[tee 111taH - .- dPAnpagrTlamN I • A DA AID TO VICTIMS Of DOMES IC ABUSE,INC P.O. Box 667 • Delray Beach • Florida 33447-0667 • 561-265-3797 Fax 561-265-2102 November 30, 2001 Mr. Tony Grau Jr. Grau &Company, P.A. 2700 North Military Trail, Suite 350 Boca Raton, FL 33431 Dear Tony: fI am writing this letter of support and commendation for your outstanding professional services over the past five years. Aid to Victims of Domestic Abuse, Inc. appreciates your assistance and the support you have given us over the years. Your contribution and commitment has made a positive difference to our agency. We value your expertise and recommendations and look forward to working with you as we embark on our capital improvement plan for the emergency shelter. Please extend my sincere thanks to Michelle and Shruti for their assistance during this past audit. I wish you every success in developing your business proposal. Please feel free to list our agency as a professional reference. Very Truly Yours LLI QC f Chem 1 Ro te),Zc JD Executivetor FUNDERS w 0-1111)RENS I104D�D/Ipl/MIM O, CIVIL®REM Iiousingacommunity Sa�,� UnitedW,'y °a"°'°"Te"t i CITY OF DELRAY BEACH CCUNCIt r> ie I`AMILIEf CommunM Sen es r, l alm Rrarb rlwn(j, PHONE:(3.05)_642-1381- - � FAX:(305)642-5487 tj cj -1 N _ -- 1223 S.W.4 STREET •. SUITE 202, 2ND FL06R':'• MIAMI 'FL-ORIDA 331,35 :-October 10,2001 10 hom It f�;uy tsn,ern: 1-would`likc this opport-unity to commend-Grau and Company, P.A. on the job t1jey-do For COD.EG I nc. Jnau and'Goinpany'has been subcouttactect by ths.conipanv ior"over fi#teen years to perform auditing end tag_services Throughout the years, ,they has c detiinstratetl,professionalism �tnd � , 'complete knowledgc jn all asj)ects of•accouiiting. There,assistance-has been greatly appreciateel;: In summation f,recornmend-Grau and Company for any and all accouiitin .re uireme5its•YgLt iilav 1 > a have. ' Very tru a. i Jos c egas <` } ecuJ' e biiector of p_e ations., . s _ • COMMUNITY &,ECONOMIC_DEVELOPMENT i DOWNTOWN DEVELOPMENT AUTHORITY First Union Financial Center 200 S.Biscayne Boulevard Suite Miami, FloridaMiami,,Flo 33131 Tel:(305)579-6675 Fax:(305)371-2423 E-Mail:dda6aclamlaml.com June 26, 2001 TO WHOM IT MAY CONCERN We have been working with the firm of Grau & Company, P.A. of Miami, Florida, since 1992 and in this regard the Downtown Development Authority of the City of Miami recommends this firm for auditing services. The Authority has been associated with Grau& Company from 1992, when they were selected to perform our annual audit and they have been our auditor since that time. We rely on them to provide us with consulting services and audited financial reports as well as ,• seeking their expertise and suggestions throughout the year on other pertinent matters. The auditing teams are very well informed and professional. Grau &Company is always prompt in replying to our inquiries while offering the Authority concise and useful information when needed. We highly recommend their auditing and consulting services. Alonso Menendez Chief of Staff PPP' , FLORID+ COMMUNITY C O L L E G E k AT I CK CC1NV 1 t.LE 1 June 26, 2001 1 To Whom 1t May Concern: We have known the firm of Giau and Company, P.A. since January 2000. The firm has been providing auditing and agreed-upon procedure services to us since that time. The firm has always conducted itself in a professional manner and acted promptly in answering our questions. Gran and Company P.A. seems very well informed. I� All of the services that have been provided have been extremely beneficial to our organization. We highly recommend the Ginn. Sincerely; Steven Bow �s Vice President of Administrative Services 1 Administrative Offices 1 501 West State Street I Jacksonville. FI, 32202-11030 Phone 904.633.8100 1 www.fccj.org 1 2P G�VMAN-gFSOG9 HHR HISPANIC HUMAN RESOURCES COUNCIL, INC. 1427 S.Congress Avenue • West Palm Beach,FL 33406 •Tel.:(561)641-7400• Fax:(561)641-3607 R ' ' November 1,2001 To Whom.It May Concern: It is with great pleasure and without any reservations,that l provide this letter of recommendation for the services provided by Grau&Co. Our Agency is a non-profit organization administering a multiple service programs, foundation and governmental We have been utilizing the financial services of Grau& Co. for approximately fifteen (15)years, and we must say that we are extremely pleased and satisfied with the services that they have provided to our organization. The work performed by Grau& Co. is to be commended. All.audit reports were conducted in a timely,orderly and accurate fashion, following to the letter,all of the requirements of our contracts as stipulated in the Government Auditing Standards. Their services have always been performed to the highest degree of professionalism. Staff has always been very courteous,always willing to provide any required information ' and offering suggestions to improve systems, methods of operation and facilitate the financial processes in our organization. The audit team was always ve4ry thorough and extremely well informed. We highly recommend the finn of Grau&Co. to any organization requiring auditing and financial services. Do not hesitate to contact my offices if there are any questions and/or comments regarding this letter of recommendation. incerely, Luciano Martinez Executive Director LWar GR &j7SMR TM E NT O f Accredited b y dic CNd �4 N160W AC CHILDREN ��� -if Early ChUhwd �.� Programs FAMI L!ES "A Resource Management & Development.Corporation " LITTLE October 30, 2001 RNMNA ACTIVITIES rrne Pablo Llerena fs NUTRITION Grau & Company, P.A. 111 NE CENTERS OF 5`" Floor First Street DADS COUNTY Miami, FL 33132 Inc. Dear Mr. Llerena: 700 S.W.8th Street Miami.Florida 33130-3300 305-858-2610 Grau & Company has been our independent auditing firm since 1998. Little Executive Offices Havana Activities & Nutrition Centers of Dade County, Inc. ("LHANC") is a 305-858-0887/Ext.223 Fax 305-854-2226 non-profit organization with over 19 different programs and as many funding sources. Ratil Toratlo Chairman of the Board The work performed by your firm is commendable. The audit reports were Ram6n PBrez Dorrbecker performed in a timely and orderly fashion and as per the requirements President stipulated within each of our contracts. Management and staff have been Sergio Pereira helpful, knowledgeable and courteous, providing our agency with Vice Chair suggestions for improving our systems. Luis M. Borges .Secretary As we continue to expand our programs and services we look forward to a Manuel Marrero continued relationship with your firm. Vice Secretary Carlos A. Sabater Sinc rely, Treasurer 4!Y' �. Ram6n Perez-Dcirrcker Alberto A.Ayala,M.D. President Modesto W.Burgos Sylvia G.Iriondo Francisco J.Paredes Orlando F.Torres,M.D. RPD/br Ra61 Villaverde Rafael Villaverde Founder Unned Way Member Agency MIAMI-DADE COUNTY PUBLIC SCHOOLS SCHOOL BOARD ADMINISTRATION BUILDING • 1450 NORTHEAST SECOND AVENUE - MIAMI, FLORIDA 33132 Roger C. Cuevas Miami-Dade County School Board Superintendent of Schools Ms. Paris Tabares Hantman, Chair Dr. Michael M. Krop, Vice Chair June 26, 2001 Dr.Robert B. Ingram Ms. Betsy H. Kaplan Mrs. Manty Sabatds Morse Ms.Jacqueline V. Pepper Dr. Marta Pdrez Dr. Solomon C. Stinson Mr. Pablo Llerena, CPA Grau & Company, P.A. 11 1 N.E. First Street, Fifth Floor Miami, FL.33132-2501 ' Dear Mr. Llerena: For many years, we have been associated with and received copies of audits done by your company of various organizations. Additionally, your company was for many years the minority co-partner in the financial statements audit of the school system. The work done by your company has always been of the highest quality. I recommend your firm, without reservations, for any auditing work being proposed by your firm. Sincerely, George Balsa, CPA Chief Auditor Office of Management and Compliance Audits GB:em t 1t Arthur Noriega, V. Executive Director 190 N.E. 3rd Street Miami Florida, FL 33132 Phone (305) 373-6789 11�1°! 1 t'4� Fax (305) 371-9451 r y www.miamiparking.com Miami Parking Authority June 25, 2001 ' TO WHOM IT MAY CONCERN We have used the firm of Grau & Company, P.A. since June 1990 to audit the financial reports of various parking garages and we would not hesitate to recommend this firm to any entity requiring auditing services . The firm has been providing auditing services to us and the audit team have always acted in a very professional manner. ' Grau & Company is always available throughout the year to answer questions and made valuable suggestions on how to handle every situation that has arisen. We are completely satisfied with all the services which they have provided and especially in the way in which these services were performed. We highly recommend this firm to any entity requiring their services . Albert Manduca Chief Financial Officer 1 PINELLAS PARK WATER MANAGEMENT DISTRICT Phone(813)528.8022 June 25,2001 Fax(813)528-9444 ' TO WHOM TT MAY CONCERN; 1 It is with pleasure that the Pinellas Park Water Management District recommends the firm of Grau&Company,P.A. of Boca Raton,Florida. The District first became associated with Gmu&Company in 1998,when they 1 were selected to perform out annual 1998 audit Grau&Company has been our auditor since that time. lieWe rely on them for our annual financial reports to the State of Florida as well RICIARD 0,FRAZE.P.E. as seeping their expertise throughout the year on other pertinent matters.The ch,rnan auditing teams are very well informed and professional. CHARLE5 L.nNGLER vice cha+�n Grau&Company is always prompt in replying to our inquiries, offering the WHAEL S.FARRELL District concise and useful information when needed. Tmesurer tWe highly recommend their auditing and ancial services. RICHARD KUSMIERCZYK,P.E. � Exew tw Director •-. ;,. �t_ j) r MeIUL ` Richard Kusmjaczyk i'' Elaine Phillips Executive actor Executive Secretary RAK:ep 1W60 351h Street N. ' Plnellat Park.Florlda 33781-8221 C.N.C. ' Cuban American National Council, Inc. October 30, 2001 ' To Whom II May Concern: Grail & Company, P.A., has been associated with our organization since 1983 and they have been providing Cuban American National Council, Inc., with auditing services since that time. We highly recommend this firm to any entity requiring auditing and financial services. The services are always done in a professional and courteous manner. The ' audit team is very thorough and well informed. in addition to providing the amu►al audit, we rely on them to provide us with consulting services as well as seeking their expertise and suggestions throughout the year on other pertinent matters. Grau & Company is always prompt. in replying to inquiries and offering concise and useful information when needed. This information is also very helpful when it is time to do the audit. We are completely satisfied with all the services that this firm has provided. Sincerely, L-A 1 Andres Pazos Executive Vice President 1223 S.W. 4th Street, Miami, Florida 33135-2407 Tel: (305) 642-3484 Fax: (305) 642-7463 http://www.cnc.org AWmdWYSUCow4M�P��Y