HomeMy WebLinkAboutResolution No. 2026-52 CBIZ CPAs Audit Engagement Agreement - September 8, 2026CITY OF AVENTURA
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AGREEMENT NO. 26-005
Independent Audit Services
Prepared by: Peggy Cadeaux, CPPO, NIGP-CPP, CPPB
Procurement Manager
AGREEMENT BETWEEN THE CITY OF AVENTURA AND
CBIZ CPAS, P.C.
FOR
INDEPENDENDT AUDIT SERVICES
THIS AGREEMENT (this "Agreement") is made effective as of the day of
September, 2026 (the "Effective Date") by and between the CITY OF AVENTURA,
FLORIDA, a Florida municipal corporation, whose principal address is 19200 West
Country Club Drive, Aventura, Florida, 33180 (hereinafter the "CITY"), and CBIZ CPAS,
P.C., whose address is 700 W. 47th Street, Suite 1100, Kansas City, MO, 64112
(hereinafter, the "CONTRACTOR").
WHEREAS, on May 11, 2026, the City issued Request for Proposals No. 26-005
(the "RFP") for Independent Audit Services (the "Services" as further defined herein); and
WHEREAS, in response to the RFP, the Contractor submitted a proposal
("Proposal"), which is incorporated herein by reference, for the Services after evaluation
of price and other evaluation criteria specified in the RFP, the City staff and the City
Commission has determined that the responsive and primary responsible Proposal was
submitted by CONTRACTOR and that CONTRACTOR has the necessary resources,
experience and ability to perform the Contract at a competitive price; and
WHEREAS, on July 7, 2026, the City Commission passed Resolution No. 2026-
45 approving the Selection Committee's ranking of the firms to enter into negotiations
with the Contractor; and authorizing the execution of this Contract upon successful
negotiations; and
WHEREAS, the Contractor will perform Services on behalf of the City, all as
further set forth in the General Requirements of the RFP, together with
CONTRACTOR'S response to the RFP, which is attached hereto as Exhibit "A"; and
WHEREAS, the Contractor and City, through mutual negotiation, have agreed
upon a rate schedule as set forth in Exhibit "B" (the "Schedule of Values") in
connection with the Services; and
WHEREAS, the City desires to engage the Contractor to furnish all materials,
supplies, equipment, labor, and supervision required to perform the Services as
specified below; and
NOW, THEREFORE, in consideration of the mutual covenants and conditions
contained herein, the Contractor and the City agree as follows:
ARTICLE 1
INTRODUCTION AND SCOPE OF SERVICES
RFP No. 26-005, Independent Audit Services
1.1 The above referenced Whereas clauses are true and correct and made a part
hereof.
1.2 This Contract, the RFP, together with CONTRACTOR'S response to the RFP,
attached as Exhibit "A" and the Professional Auditing Standards Letter (Exhibit
C) shall constitute the entire Contract. The parties agree that the Scope of
Services included in the RFP, (attached as Exhibit "A") and the Professional
Auditing Standards Letter (attached as Exhibit "C") are a description of
obligations and responsibilities and is deemed to include preliminary
considerations and prerequisites, and all labor, parts, equipment, tools and tasks
which are such an inseparable part of the work described that exclusion would
render performance by CONTRACTOR impractical, illogical, or unconscionable.
1.3 Except as specifically modified herein, CONTRACTOR shall be bound by the
terms and conditions and prices as set forth in the RFP and the
CONTRACTOR'S Response to the RFP. When the terms and conditions of this
Contract may be read as consistent with the RFP, then and in that respect, the
terms of both the RFP and this Contract shall be read as being consistent and
shall be binding on both parties. Where terms and conditions of this Contract
contradict anything as set forth in the RFP or the response to the RFP, then the
terms and conditions of this Contract shall be binding and in full force and effect
to the extent of any inconsistency.
1.4 This is a non-exclusive Contract. The CITY may, in its sole and absolute
discretion, utilize other parties to provide any of the services listed in the RFP,
or any aspect of the Services if the CITY deems it to be in the best interest of
the CITY.
1.5 CONTRACTOR acknowledges and agrees that the Contract Administrator has
no authority to make changes that would increase, decrease, or otherwise
modify the Scope of Services to be provided under this Contract.
ARTICLE 2
TERM AND TIME OF PERFORMANCE
2.1 The initial Contract term shall be for three (3) years and shall commence on the
Effective Date and end on September , 2029. The City reserves the right to
renew the Contract for two (2) additional one (1) year optional renewal terms,
providing City Manager approval and providing all terms, conditions, and scope
of services remain the same, and both parties agree to the renewal.
2.2 In the event Services are scheduled to end because of the expiration of the
Contract, the CONTRACTOR shall continue the service upon the request of the
City Manager or designee. The extension period shall not extend for more than
one hundred eighty (180) days beyond the expiration date of the existing
Contract. The CONTRACTOR shall be compensated for the service at the rate
in effect when this extension clause is invoked by the City.
RFP No. 26-005, Independent Audit Services
2.3 Time shall be deemed to be of the essence in performing the duties, obligations
and responsibilities required by this Contract.
ARTICLE 3
COMPENSATION
3.1 The CITY agrees to compensate the CONTRACTOR for Services provided by
the CONTRACTOR on an as needed -basis as specified in the RFP in an annual
amount not to exceed $89,250.00 based upon the prices for each of the
categories set forth in CONTRACTOR'S response for the work actually
performed and completed pursuant to this Contract which amount shall be
accepted by CONTRACTOR as full compensation for all such work. It is
acknowledged and agreed by CONTRACTOR that this amount is the maximum
payable to the CONTRACTOR. This amount, however, does not constitute a
limitation, of any sort, upon CONTRACTOR's obligation to perform all items of
work required by or which can be reasonably inferred from the Scope of
Services. No amount shall be paid to CONTRACTOR to reimburse its expenses.
3.2 The obligation of the CITY for payment to the CONTRACTOR is limited to the
availability of funds appropriated in a current fiscal period, and continuation of
the contract into a subsequent fiscal period, regardless of contract term, is
subject to appropriation of funds, unless otherwise authorized by law.
3.3 The CONTRACTOR and the CITY shall abide by the Florida Prompt Payment
Act, FL SS. 218.70-218.80.
ARTICLE 4
TERMINATION OR SUSPENSION
4.1 This Contract may be terminated for convenience by the CITY. Termination for
convenience by the CITY shall be effective on the termination date stated in the
written notice provided by CITY, which termination date shall be not less than
thirty (30) days after the date of such written notice. This Contract may also be
terminated by the City Manager upon such notice as the City Manager deems
appropriate under the circumstances in the event the City Manager determines
that termination is necessary to protect the public health, safety, or welfare.
4.2 This Contract may be terminated for cause for reasons including, but not limited
to, CONTRACTOR's repeated (whether negligent or intentional) submission for
payment of false or incorrect bills or invoices, failure to suitably perform the work,
failure to continuously perform the work in a manner calculated to meet or
accomplish the objectives as set forth in this Contract, or other breach of this
Contract. The termination date shall be not more than ten (10) days after the
date of such written notice. The parties agree that if CITY erroneously,
improperly or unjustifiably terminates for cause, such termination shall be
deemed a termination for convenience, which shall be effective thirty (30) days
after such notice of termination for cause is provided.
4.3 In the event of the default of any of the terms, obligations, restrictions, or
RFP No. 26-005, Independent Audit Services
conditions of the Contract, inclusive of the requirements set forth in the RFP, by
the CONTRACTOR, the CITY will consider the CONTRACTOR in breach of the
Contract and shall give the CONTRACTOR written notice of such breach by
registered, certified mail. Upon receipt of the notification, CONTRACTOR shall
have three (3) business days to cure the default. In the event that
CONTRACTOR fails to cure the default within the three (3) business day
period, or the default is not remedied to the satisfaction and approval of the
CITY, the CITY shall have all legal remedies available to it, including but
not limited to termination of the Contract in which case the CONTRACTOR
shall be liable for any and all damages permitted by law arising from the
default and breach of Contract.
4.4 Notice of termination shall be provided in accordance with the "NOTICES"
section of this Contract except that notice of termination by the City Manager,
which the City Manager deems necessary to protect the public health, safety, or
welfare may be verbal notice that shall be promptly confirmed in writing in
accordance with the "NOTICES" section of this Contract.
4.5 In the event this Contract is terminated for convenience, CONTRACTOR shall
be paid for any services properly performed under the Contract through the
termination date specified in the written notice of termination. CONTRACTOR
acknowledges and agrees that it has received good, valuable and sufficient
consideration from CITY, the receipt and adequacy of which are, hereby
acknowledged by CONTRACTOR, for CITY's right to terminate this Contract for
convenience.
4.6 In the event this Contract is terminated for any reason, any amounts due
CONTRACTOR shall be withheld by CITY until all documents are provided to
CITY pursuant to Section 7.2 of Article 7.
4.7 Should at any time during the term of this Contract, including any option terms,
the CONTRACTOR is in violation of any of the terms and conditions of this
Contract, the City shall have the right to suspend the CONTRACTOR until the
violation is resolved to the satisfaction of the City. If the violation is not promptly
resolved or is of such serious nature that the City determines that suspension is
not adequate, the City reserves the right to terminate for cause.
4.8 In the event a CONTRACTOR is terminated, the City may assign the Contract
to another CONTRACTOR, or seek a new CONTRACTOR, until the contract is
re -let, or until the end of the contract term then in effect, at its sole option and
shall reserve all legal remedies for damages and other relief.
ARTICLE 5
EEO AND ADA COMPLIANCE
5.1 CONTRACTOR shall not unlawfully discriminate on the basis of race, color,
RFP No. 26-005, Independent Audit Services
national origin, sex, religion, age, political affiliation or disability in the
performance of this Contract, the solicitation for or purchase of goods or
services relating to this Contract, or in subcontracting work in the performance
of this Contract. CONTRACTOR shall include the foregoing or similar language
in its contracts with any subcontractors or subconsultants, except that any
project assisted by the U.S. Department of Transportation funds shall comply
with the non- discrimination requirements in 49 C.F.R. Parts 23 and 26, as
amended. Failure to comply with the foregoing requirements is a material breach
of this Contract, which may result in the termination of this Contract or such other
remedy as CITY deems appropriate.
5.2 CONTRACTOR shall not unlawfully discriminate against any person in its
operations and activities or in its use or expenditure of funds in fulfilling its
obligations under this Contract. CONTRACTOR shall affirmatively comply with
all applicable provisions of the Americans with Disabilities Act (ADA) in the
course of providing any services funded by CITY, including Titles I and II of the
ADA (regarding nondiscrimination on the basis of disability), and all applicable
regulations, guidelines, and standards. In addition, CONTRACTOR shall take
affirmative steps to ensure nondiscrimination in employment against disabled
persons.
ARTICLE 6
INSI IRANf'.F
6.1 CONTRACTOR shall provide to the CITY evidence of insurability meeting the
insurance requirements stated herein. CONTRACTOR shall not commence the
work or otherwise perform the work as required by the resulting Contract until
the requirements stated herein are met and the Certificate(s) of Insurance are
approved by the CITY. CONTRACTOR shall assume full responsibility and
expense to obtain all necessary insurance.
A. General
1. CONTRACTOR shall furnish to the Procurement Office a Certificate of
Insurance or endorsements evidencing the insurance coverage specified
herein upon execution of this Contract. The required Certificates of
Insurance shall name the types of policies provided, refer specifically to
the CONTRACT (Solicitation Title and Number), and state that such
insurance is as required by this Contract. CONTRACTOR's failure to
provide to CITY the Certificates of Insurance or endorsements evidencing
the insurance coverage within fifteen (15) calendar days of notification of
award shall provide the basis for the termination of the Contract.
2. Such policy or policies shall be issued by approved companies authorized
RFP No. 26-005, Independent Audit Services
to do business in the State of Florida. CONTRACTOR shall be responsible
to pay all deductible amounts, if any. CONTRACTOR shall specifically
protect CITY and the Aventura City Commission by naming CITY and
the Aventura City Commission as additional insured under all required
liability policies except for Workers Compensation and secure waivers of
subrogation, in favor of the City of Aventura, on all liability and workers'
compensation policies.
3. Coverage is not to cease and is to remain in force (subject to cancellation
notice) until all performance required of CONTRACTOR is complete
including all renewal terms. All policies must be endorsed to provide CITY
with at least thirty (30) days' notice of expiration, cancellation and/or
restriction. If any of the insurance coverages will expire prior to the
completion of the work, copies of renewal policies shall be furnished at
least thirty (30) days prior to the date of their expiration.
4. CITY reserves the right to review and revise any insurance requirements
at the time of renewal or amendment of this Contract, including, but not
limited to, deductibles, limits, coverage, and endorsements based on
insurance market conditions affecting the availability or affordability of
coverage, or changes in the scope of work or specifications that affect the
applicability of coverage. If CONTRACTOR uses a subcontractor,
CONTRACTOR shall ensure that subcontractor names CITY and the
Aventura City Commission as additional insured under the Commercial
Liability Policy as well as on any Excess Liability Policy coverage.
B. Coverages
CONTRACTOR shall, at a minimum, provide, pay for, and maintain in
force at all times during the term of this Contract the following insurance as
indicated with exes:
Z Commercial Liability Insurance - Contractor agrees to maintain Commercial
General Liability at a limit of liability not less than $1,000,000 for each
Occurrence, $2,000,000 Aggregate. Contractor agrees its coverage shall not
contain any restrictive endorsement(s) excluding or limiting Ongoing
Operations, Product/Completed Operations, Independent Contractors, Broad
Form Property Damage, X -C -U Coverage, Contractual Liability or Separation
of Insureds. General Liability coverage must apply on a Primary and Non -
Contributory basis.
Z Additional Insured Endorsement - Contractor agrees to endorse the City as
an Additional Insured on the Commercial General Liability with the following,
or similar endorsement providing equal or broader Additional Insured
coverage: CG 20 10 and CG 20 37 07/04 or 04/13 edition, or its equivalent.
Blanket endorsement with "as required by a written contract" language is
RFP No. 26-005, Independent Audit Services
acceptable. If blanket not available, Scheduled Endorsement is required
listing "City of Aventura".
❑ Business Automobile Liability - Contractor agrees to maintain Business
Automobile Liability covering vehicles owned by the Contractor and non -
owned vehicles used by the Contractor, at a minimum limit not less than
$1,000,000 per occurrence providing coverage for bodily injury, death of any
person, and property damage arising out of the ownership, maintenance,
and use of those motor vehicles along with any other statutorily required
automobile coverage.
® Workers Compensation Insurance - Worker's Compensation Insurance in
accordance with Florida Statute, including limits not less than: (1) $1,000,000
each accident for bodily injury; (2) $1,000,000 each employee for bodily injury
caused by disease.
❑ Umbrella or Excess Liability - Contractor agrees to maintain either a
Commercial Umbrella or Excess Liability at a limit of liability not less than
$5,000,000 Each Occurrence $5,000,000 Aggregate. Umbrella or Excess
Policy must be follow -form coverage over the Commercial General Liability,
Automobile Liability, and Employers' Liability policies. Excess
Liability/Umbrella coverage must apply on a Primary and Non -Contributory
basis.
Z Waiver of Subrogation - Contractor agrees by entering into this Agreement to
a Waiver of Subrogation. The General Liability, Auto Liability and Workers
Compensation policies must all be endorsed with a Waiver of Transfer of
Rights of Recovery Against Others endorsement, or its equivalent.
Z Professional Liability (Errors & Omissions) Insurance - Professional Liability
Insurance with the limits of liability provided by such policy for each claim and
on a claim made basis or on an occurrence basis to be no less than one
million Dollars ($1,000,000) per occurrence with a limit of no less than two
million dollars ($2,000,000) aggregate with a deductible per claim not to
exceed ten percent (10%) of the limit of liability. Consultant shall notify the
City in writing within thirty (30) days of any claim filed or made against its
Professional Liability Insurance Policy. Consultant acknowledges that the City
is relying on the competence of the Consultant to design the project to meet
its functional intent. If it is determined during construction of the project that
changes must be made due to Consultant's negligent errors and omissions,
Consultant shall promptly rectify them at no cost to City and shall be
responsible for additional costs, if any, of the project to the proportional extent
caused by such negligent errors or omissions.
❑ Other
Insurance required of the Contractor shall be primary to, and not contribute with,
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any insurance or self-insurance maintained by the City. Such insurance shall not
diminish Contractor's indemnification and obligations hereunder. The insurance
policy shall be issued by companies authorized to do business under the laws of
the State of Florida and acceptable to the City with a minimum A.M. Best rating
of A -Excellent. Before any work under this Agreement is performed, and at any
time upon request, Contractor shall furnish to the City certificates of insurance
evidencing the minimum required coverage and shall be appropriately endorsed
for contractual liability. All policies and certificates shall be in forms and issued
by insurance companies acceptable to the City Manager or his designee. All
insurance policies and certificates of insurance shall provide that the policies may
not be canceled or altered without thirty (30) days prior written notice to the City.
Contractor shall also require and ensure that each of its Contractors or sub -
Contractors providing services hereunder (if any) procures and maintains, until
the completion of the services, insurance of the types and to the limits specified
herein. ANY EXCEPTIONS TO THE INSURANCE REQUIREMENTS IN THIS
SECTION MUST BE APPROVED IN WRITING BY THE CITY.
ARTICLE 7
MISCELLANEOUS
7.1 RIGHTS IN DOCUMENTS AND WORK
The Contractor acknowledges that all non -confidential reports, photographs,
surveys, and other data and documents provided or created in connection with
this Contract are and shall remain the property of CITY; and, if a copyright is
claimed, CONTRACTOR grants to CITY a non-exclusive license to use the
copyrighted item(s) indefinitely, to prepare derivative works, and to make and
distribute copies to the public. In the event of termination of this Contract, any
reports, photographs, surveys, and other data and documents prepared by
CONTRACTOR, whether finished or unfinished, shall become the property of
CITY and shall be delivered by CONTRACTOR to the Contract Administrator
within seven (7) days of termination of this Contract by either party. Any
compensation due to CONTRACTOR shall be withheld until all documents are
received as provided herein.
7.2 AUDIT RIGHT; RETENTION OF RECORDS; PUBLIC RECORDS
CITY shall have the right to audit the books, records, and accounts of
CONTRACTOR and its subcontractors that are related to this Project.
CONTRACTOR and its subcontractors shall keep such books, records, and
accounts as may be necessary in order to record complete and correct entries
related to the Project. All books, records, and accounts of CONTRACTOR and
its subcontractors shall be kept in written form, or in a form capable of conversion
into written form within a reasonable time, and upon request to do so,
CONTRACTOR or its subcontractor, as applicable, shall make same available
at no cost to CITY in written form.
CONTRACTOR and its subcontractors shall preserve and make available, at
RFP No. 26-005, Independent Audit Services
reasonable times for examination and audit by CITY, all financial records,
supporting documents, statistical records, and any other documents pertinent
to this Contract for the required retention period of the Florida Public Records
Act, Chapter 119, Florida Statutes, as may be amended from time to time, if
applicable, or, if the Florida Public Records Act is not applicable, for a minimum
period of three (3) years after termination of this Contract . If any audit has been
initiated and audit findings have not been resolved at the end of the retention
period or three (3) years, whichever is longer, the books, records, and accounts
shall be retained until resolution of the audit findings. If the Florida Public
Records Act is applicable to CONTRACTOR's and its subcontractors' records,
CONTRACTOR and its subcontractors shall comply with all requirements
thereof; specifically, to:
a. Keep and maintain public records that ordinarily and necessarily would be
required by the public agency in order to perform the service.
b. Provide the public with access to public records on the same terms and
conditions that the public agency would provide the records and at a cost
that does not exceed the cost provided in Chapter 119 or as otherwise
provided by law.
c. Ensure that public records that are exempt or confidential and exempt from
public records disclosure requirements are not disclosed except as
authorized by law.
d. Meet all requirements for retaining public records and transfer, at no cost,
to the public agency all public records in possession of the CONTRACTOR
upon termination of the Contract and destroy any duplicate public records
that are exempt or confidential and exempt from public records disclosure
requirements. All records stored electronically must be provided to the
public agency in a format that is compatible with the information technology
systems of the public agency. If CONTRACTOR does not comply with this
section, the CITY shall enforce the Contract provisions in accordance with
the CONTRACT and may unilaterally cancel this Contract in accordance
with state law.
No confidentiality or non -disclosure requirement of either federal or state law
shall be violated by CONTRACTOR or its subcontractors. any incomplete or
incorrect entry in such books, records, and accounts shall be a basis for CITY's
disallowance and recovery of any payment upon such entry.
CONTRACTOR shall, by written contract, require its subcontractors to agree to
the requirements and obligations of this Section 7.2.
IF CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF
CHAPTER 119, FLORIDA STATUTES, TO CONTRACTOR'S DUTY TO
PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT
RFP No. 26-005, Independent Audit Services
THE CUSTODIAN OF PUBLIC RECORDS.
CITY CUSTODIAN OF PUBLIC
RECORDS:
ELLISA L. HORVATH, MMC, CITY CLERK
19200 WEST COUNTRY CLUB DRIVE,
AVENTURA, FL 33441, (305) 466-8901
HORVATHE(a-CITYOFAVENTURA.GOV
7.3 INDEMNIFICATION
To the fullest extent permitted by law, CONTRACTOR agrees to indemnify,
defend and hold harmless the CITY, its officers, agents, volunteers, and
employees from and against all claims, damages, losses, and expenses,
including but not limited to attorney fees, court costs, or other alternative dispute
resolution costs arising out of or resulting from the performance of work under
this Agreement; provided that any such claims, damages, losses or expenses
are attributable to bodily injury, sickness, disease, death, or personal injury, or
property damage; but only to the extent caused in whole or in part by the
negligent acts, errors, or omissions of the CONTRACTOR, CONTRACTOR'S
subcontractor(s), or anyone directly or indirectly employed or hired by
CONTRACTOR or anyone for whose acts CONTRACTOR may be liable. The
CITY reserves the right, but not the obligation, to participate in defense without
relieving CONTRACTOR of any obligation hereunder. CONTRACTOR agrees
this indemnity obligation shall survive the completion or termination of the
Agreement.
Nothing in this Agreement shall be deemed or treated as a waiver by the CITY
of any immunity to which it is entitled by law, including but not limited to the
CITY'S sovereign immunity as set forth in Section 768.28, Florida Statutes. The
Contractor shall not be obligated to indemnify, defend or hold harmless the City
for any claims, damages, losses or costs caused by the negligence, gross
negligence or willful misconduct of the City, its officers, employees or agents.
7.4 COMPLAINTS AND DISPUTES:
All complaints concerning misconduct on the part of the CONTRACTOR or
disputes between City staff and the CONTRACTOR are referred to the City
Manager or his designee, who shall conduct investigations and inquiries,
including discussions with the CONTRACTOR and involved staff. The
determinations of the City Manager or designee shall be binding upon the
parties, and failure of the CONTRACTOR to follow any such determination could
be considered a material breach and subject the CONTRACTOR to termination
for cause. The CONTRACTOR agrees that any complaints received by the CITY
concerning misconduct on the part of the CONTRACTOR, such as excessive
charges, poor business practices etc., will be referred to the Office of the City
Manager for appropriate action. The CONTRACTOR agrees to make any
complaints concerning the City of Aventura available to the Office of the City
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Manager for action as required.
7.5 THIRD PARTY BENEFICIARIES
Neither CONTRACTOR nor CITY intends to directly or substantially benefit a
third party by this Contract. Therefore, the parties agree that there are no third -
party beneficiaries to this Contract and that no third party shall be entitled to
assert a right or claim against either of them based upon this Contract.
7.6 NOTICES
Whenever either party desires to give notice to the other, such notice must be in
writing, sent by certified United States Mail, postage prepaid, return receipt
requested, or sent by commercial express carrier with acknowledgement of
delivery, or by hand delivery with a request for a written receipt of
acknowledgment of delivery, addressed to the party for whom it is intended at
the place last specified. The place for giving notice shall remain the same as set
forth herein until changed in writing in the manner provided in this section. For
the present, the parties designate the following:
FOR CITY: Bryan Pegues, City Manager
City of Aventura
19200 West Country Club Drive
Aventura, FL 33441
With a copy to: Robert Meyers, Esq.
City Attorney
Weiss Serota Helfman Cole & Bierman, P.L
2555 Glades Road, Suite 200E
Boca Raton, Florida 33431
For Contractor: Branden Lopez, CPA
CBIZ CPAS P.C.
2811 Ponce De Leon Blvd. Suite 1100
Coral Gables, FL 33134
Branden. Lopez(a)cbiz. com
305-995-9687
7.7 MATERIALITY AND WAIVER OF BREACH
CITY and CONTRACTOR agree that each requirement, duty, and obligation set
forth herein was bargained for at arms -length and is agreed to by the parties in
exchange for quid pro quo, that each is substantial and important to the formation
of this Contract and that each is, therefore, a material term hereof.
CITY's failure to enforce any provision of this Contract shall not be deemed a
waiver of such provision or modification of this CONTRACT. A waiver of any
breach of a provision of this Contract hall not be deemed a waiver of any
subsequent breach and shall not be construed to be a modification of the terms
of this Contract.
RFP No. 26-005, Independent Audit Services
7.8 SEVERANCE
In the event a portion of this Contract found by a court of competent jurisdiction
to be invalid, the remaining provisions shall continue to be effective unless CITY
or CONTRACTOR elects to terminate this Contract. An election to terminate this
Contract based upon this provision shall be made within seven (7) days after the
finding by the court becomes final.
7.9 JOINT PREPARATION
Each party and its counsel have participated fully in the review and revision of
this Contract and acknowledge that the preparation of this Contract has been
their joint effort. The language agreed to expresses their mutual intent and the
resulting document shall not, solely as a matter of judicial construction, be
construed more severely against one of the parties than the other. The language
in this Contract shall be interpreted as to its fair meaning and not strictly for or
against any party.
7.10 VENUE AND WAIVER OF JURY TRIAL
By entering into this CONTRACT, CONTRACTOR, and CITY hereby expressly
waive any rights either party may have to a trial by jury of any civil litigation
related to this CONTRACT. This Contract shall be interpreted and construed in
accordance with and governed by the laws of the state of Florida. The Parties
agree that the exclusive venue for any lawsuit arising from, related to, or in
connection with this Contract shall be in the state courts of the
Seventeenth Judicial Circuit in and for Miami -Dade County, Florida. If any
claim arising from, related to, or in connection with this Contract must be
litigated in federal court, the Parties agree that the exclusive venue for any
such lawsuit shall be in the United States District Court or United States
Bankruptcy Court for the Southern District of Florida.
7.11 AMENDMENTS
No modification, amendment, or alteration in the terms or conditions contained
herein shall be effective unless contained in a written document prepared with
the same or similar formality as this Contract and executed by the CITY's
Signature and CONTRACTOR or others delegated authority to or otherwise
authorized to execute same on their behalf.
7.12 PRIOR CONTRACTS
This document represents the final and complete understanding of the parties
and incorporates or supersedes all prior negotiations, correspondence,
conversations, Contracts, and understandings applicable to the matters
contained herein. The parties agree that there is no commitment, Contract, or
understanding concerning the subject matter of this Contract that is not
contained in this written document. Accordingly, the parties agree that no
deviation from the terms hereof shall be predicated upon any prior
representation or Contract, whether oral or written.
RFP No. 26-005, Independent Audit Services
7.13 REPRESENTATION OF AUTHORITY
Each individual executing this CONTRACT on behalf of a party hereto hereby
represents and warrants that he or she is, on the date he or she signs this
Contract, duly authorized by all necessary and appropriate action to execute this
Contract on behalf of such party and does so with full legal authority.
7.14 MULTIPLE ORIGINALS
Multiple copies of this Contract may be executed by all parties, each of which,
bearing original signatures, shall have the force and effect of an original
document.
7.15 SCRUTINIZED COMPANIES
a. CONTRACTOR certifies that it and its subcontractors are not on the
Scrutinized Companies that Boycott Israel List. Pursuant to Section
287.135, F.S., the CITY may immediately terminate this Contract at its sole
option if CONTRACTOR or its subcontractors are found to have submitted
a false certification; or if CONTRACTOR, or its subcontractors are placed
on the Scrutinized Companies that Boycott Israel List or is engaged in the
boycott of Israel during the term of the Contract.
b. If this Contract is for more than one million dollars, CONTRACTOR certifies
that it and its subcontractors are also not on the Scrutinized Companies with
Activities in Sudan, Scrutinized Companies with Activities in the Iran
Petroleum Energy Sector List, or engaged with business operations in Cuba
or Syria as identified in Section 287.135, F.S. Pursuant to Section 287.135,
F.S., the CITY may immediately terminate this CONTRACT at its sole option
if CONTRACTOR, its affiliates, or its subcontractors are found to have
submitted a false certification; or if the CONTRACTOR, its affiliates, or its
subcontractors are placed on the Scrutinized Companies with Activities in
Sudan List, or Scrutinized Companies with Activities in the Iran Petroleum
Energy Sector List, or engaged with business operations in Cuba or Syria
during the term of the Contract .
c. CONTRACTOR agrees to observe the above requirements for applicable
subcontracts entered into for the performance of Work under this Contract.
d. As provided in Subsection 287.135(8), F.S., if federal law ceases to authorize
the above- stated contracting prohibitions then they shall become
inoperative.
7.16 VERIFICATION OF EMPLOYMENT ELIGIBILITY
CONTRACTOR and any subcontractor of CONTRACTOR shall comply with
Sections 448.09 and 448.095, Fla. Stat., "Employment Eligibility," including the
registration and use of the E -Verify system to verify the work authorization status
of employees. Failure to comply with Section 448.095, Fla. Stat. shall result in
termination of this Contract. Any challenge to termination under this provision
must be filed in the Circuit Court no later than 20 calendar days after the date of
RFP No. 26-005, Independent Audit Services
termination. If this Contract is terminated for a violation of the statute by
CONTRACTOR, CONTRACTOR may not be awarded a public contract for a
period of 1 year after the date of termination. All cost(s) incurred to initiate and
sustain the aforementioned program shall be the responsibility of the
CONTRACTOR. In accordance with Section 448.095, Florida Statutes,
CONTRACTOR is liable for any additional costs incurred by CITY as a result of
termination of this Contract.
7.17 COMPLIANCE WITH LAWS
CONTRACTOR shall comply with all federal, state, and local laws, codes,
ordinances, rules, and regulations in performing its duties, responsibilities, and
obligations related to this Contract.
7.18 NON -COERCION AFFIDAVIT FOR LABOR OR SERVICES. In accordance with
Section 787.06(13), Florida Statutes, as Contractor is a nongovernmental entity doing
business with the City, Contractor is required to attest that it does not use coercion for
labor or services. At the time of execution of this Agreement, Contractor shall submit the
required Affidavit, which will be provided by the City's Procurement Division.
7.19 FOREIGN COUNTRIES OF CONCERN AFFIDAVIT. In accordance with Section
287.138, Florida Statutes, the Contractor is required to attest that it does not meet any
of the criteria set forth in Paragraph 2 (a) -(c) of Section 287.138, Florida Statutes, as
such terms are defined therein, as updated. At the time of execution of this Agreement,
Contractor shall submit the required Affidavit, which will be provided by the City's
Procurement Division.
RFP No. 26-005, Independent Audit Services
IN WITNESS WHEREOF, the CITY and CBIZ CPAS P.C. have executed or
caused their duly authorized representatives to execute this agreement.
CITY OF AVENTURA
By:
Bryan Pegues, City Manager
Date:
Attest:
Ellisa L. Horvath, MMC, City Clerk
Date:
CONTRACTOR: CBIZ CPAS P.C.
By:
Printed Name:
Title:
Date:
Attest:
Witnesses:
Signature
Signature
Approved as to form and legal
sufficiency for the use of and
reliance by the City of Aventura,
Florida, only:
Robert Meyers, Esq, City Attorney
Date:
RFP No. 26-005, Independent Audit Services
EXHIBIT A
Independent Audit Services
City of Aventura RFP No. 26-005
I. NATURE OF SERVICES REQUIRED
A. General
The City of Aventura is soliciting the services of qualified firms of Independent Certified
Public Accountants to audit the City's financial statements for the fiscal year ending
September 30, 2026, and the financial statements of the Aventura City of Excellence
School and the Don Soffer Aventura High School for the fiscal year ending June 30, 2027,
and any required Special Reports such as Grants or other compliance reporting, as well as
auditing those financial statements and other Special Reports for the subsequent fiscal
year. These audits are to be performed in accordance with the provisions contained in this
Request for Proposal.
B. Scope of Work to be Performed
The City desires the independent auditor to express an opinion as to whether the
financial statements of the City and the Aventura City of Excellence School and the
Don SofferAventura High School chartered by the City and Miami -Dade County Public
School District, present fairly, in all material respects, and in accordance with
accounting principles generally accepted in the United States of America.
2. The City also desires the auditor to express an opinion on the fair presentation of its
government -wide and fund financial statements and schedules in conformity with
accounting principles generally accepted in the United States of America. The auditor
is not required to audit the supporting schedules contained in the comprehensive
annual financial report. However, the auditor is to provide an "in -relation -to" opinion
on the supporting schedules based on the auditing procedures applied during the audit
of the government -wide and fund financial statements and schedules. The auditor is
not required to audit the introductory section of the report or the statistical section of
the report.
3. The auditor shall also be responsible for performing certain limited procedures
involving required supplementary information required by the Governmental
Accounting Standards Board in accordance with auditing standards generally
accepted in the United States of America.
4. The auditor is required to audit the schedule of expenditures of federal awards and
state financial assistance in accordance with the Federal and Florida Single Audit Act
respectively.
The auditor is not required to audit the Aventura City of Excellence School or the Don Soffer
Aventura High School for the fiscal year ending June 30, 2026, as both schools will be
audited by Citrin Cooperman, LLP who will furnish their report to the City's principal
Independent Auditor during the engagement.
C. Auditing Standards to be Followed
To meet the requirements of this request for proposals, the audit shall be performed in
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accordance with:
1. Generally Accepted Auditing Standards (GAAS) issued by the AICPA;
2. The standards for financial audits set forth in the most recent revision of the U.S.
Government Accountability Office's (GAO) Government Auditing Standards (Yellow
Book);
3. The provisions of the Federal Single Audit Act of 1984 (as amended in 1996 and
subsequent updates);
4. The Florida Single Audit Act;
5. The provisions of the Uniform Guidance 2 CFR Part 200;
6. Audits of States, Local Governments, and Non -Profit Organizations, Audits of State
and Local Governments (Revised) — Audit and Accounting Guide (AICPA).
7. Section 11.45, Florida Statutes;
8. State of Florida Department of Banking and Finance Regulations;
9. Rules adopted by the State of Florida Auditor General for form and content of
governmental unit audits;
10. Any other applicable Federal, State and local laws or regulations, and professional
standards governing governmental audits;
Any updates of, or amendments to, these described auditing standards are to be
incorporated in future audits performed by the selected auditor performing auditing
engagements for the City in future fiscal years.
D. Reports to be Issued
Following the completion of the audit of the City's financial statements for the fiscal year
ending September 30th, and subsequently, following the completion of the audit of the
Aventura City of Excellence School and the Don Soffer Aventura High School's financial
statements for the fiscal year ending June 30th, the auditor shall issue:
1. An Independent Auditor's Report on the fair presentation of the financial statements
in accordance with accounting principles generally accepted in the United States of
America, pursuant to an audit conducted in accordance with auditing standards
generally accepted in the United States of America and the standards applicable to
financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States.
2. An Independent Auditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters based on an audit of Financial Statements Performed
in Accordance with Government Auditing Standards.
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3. If applicable, an Independent Auditor's Report on Compliance for Each Major Federal
Program and Major State Project; Report on Internal Control over Compliance; and
Report on the Schedule of Expenditures of Federal Awards and State Financial
Assistance, in accordance with the Uniform Guidance 2 CFR Part 200, Section
215.97, Florida Statutes, and Chapter 10.550, Rules of the Auditor General.
4. An Independent Auditor's Report to City Management in Accordance with Audits of
States, Local Governments, and Non -Profit Organizations; and Chapter 10.550,
Rules of the Florida Auditor General.
5. In the Independent Auditor's Report on Internal Control over Financial Reporting and
on Compliance and Other Matters, the auditor shall communicate any material
weakness found during the audit. A material weakness is a deficiency, or
combination of deficiencies in internal control such that there is a reasonable
possibility that a material misstatement of the entity's financial statements will not be
prevented, or detected and corrected on a timely basis.
The reports on compliance and internal controls shall include all instances of
noncompliance.
Irregularities and illegal acts. The auditors shall be required to make an immediate, written
report to the Finance Director and City Manager of all irregularities and illegal acts or
indications of illegal acts of which they become aware.
Reporting to the Finance Director and the City Manager. Auditors shall also disclose the
following:
a) The auditor's responsibility under auditing standards generally accepted in the
United States of America, and assurances that the independent auditor is
currently licensed, and that the members of the audit team have the minimum
required Continuing Professional Education credits required for performing
audits under Governmental Auditing Standards.
b) Significant accounting policies.
c) Management judgments and accounting estimates.
d) Significant audit adjustments.
e) Other information in documents containing audited financial statements.
f) Disagreements with management.
g) Management consultation with other accountants.
h) Major issues discussed with management prior to retention.
i) Difficulties encountered in performing the audit.
E. Special Considerations
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The City will submit its Annual Comprehensive Financial Report (ACFR) to the
Government Finance Officers Association (GFOA) of the United States and Canada
for review in their Certificate of Achievement for Excellence in Financial Reporting
program. It is anticipated that the auditor will be required to provide any assistance
deemed necessary to the City in order to meet the requirements of that program.
2. The City currently anticipates that it will not issue any official statements in connection
with the sale of debt securities. However, if the City determines it to be in their best
interest to issue new debt or refinance existing debt the official statements may be
required which will contain the general purpose financial statements and the auditor's
report thereon. The auditor shall be required, if requested by the fiscal advisor and/or
the underwriter, to issue a "consent and citation of expertise" as the auditor and any
necessary "comfort letters."
3. The City owns two (2) charter schools that are chartered by the Miami -Dade County
Public School District. Both schools are included as Major Special Revenue Funds
of the City and operate on a fiscal year that begins on July 1st and ends on June 30th
The Aventura City of Excellence Charter School ("ACES") is operated by the City
while the Don Soffer Aventura High School ("DSAHS") is operated under a separate
Planning/Management Services Agreement with Charter Schools USA ("CSUSA").
The DSAHS audit will be done at the offices of:
Charter Schools USA
800 Corporate Drive, Suite 700
Fort Lauderdale, FL 33334
Phone: (954) 202-3500
4. The Schedule of Expenditures of Federal Awards and State Financial Assistance
Projects and related auditor's report, as well as the reports on compliance and
internal controls are to be issued as part of the ACFR.
5. A list of findings and other weaknesses from the City's most recent financial
statement audit are attached to this document (Attachment 1).
F. Working Paper Retention and Access
All working papers and reports must be retained, at the auditor's expense, for a minimum
of five (5) years, unless the firm is notified in writing by the City of the need to extend the
retention period. The auditor will be required to make working papers available, upon
request, to the following parties or their designees:
City of Aventura
Cognizant agency(ies) for federal and state oversight
U.S. General Accounting Office (GAO)
Auditor General of the State of Florida
Parties designated by the federal or state governments or by the City as part of an audit
quality review process.
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City of Aventura RFP No. 26-005
Auditors of entities of which the City is a recipient or a sub -recipient of grant funds.
In addition, the firm shall respond to the reasonable inquiries of successor auditors and
allow successor auditors to review working papers relating to matters of continuing
accounting, reporting or auditing significance.
II. DESCRIPTION OF THE GOVERNMENT
A. Contact Persons
Name: Melissa Cruz, Finance Director
Telephone: (305) 466-8920
Fax: (305) 466-8939
Email: cruzm(a�cityofaventura.gov
Name: Brent Rogers, Controller
Telephone: (305) 466-8953
Fax: (305) 466-8939
Email: brogers cityofaventura.gov
The auditor's principal contact with the City will be Melissa Cruz, Finance Director, or a
designated representative, who will coordinate the assistance to be provided by the City to
the auditor.
B. Background Information
The City of Aventura is located within Miami -Dade County, Florida, and serves an area of
approximately 3.2 square miles with an estimated population of 40,171. The City was
incorporated in November 1995 and operates under a Commission -Manager form of
government. The City's fiscal year begins on October 1st and ends on September 30th. The
City owns and operates two (2) charter schools with fiscal years that begin on July 1 st and
end on June 30th
The City provides the following services to its citizens:
• Public Safety (Police)
• Highways and Streets
• Building
• Licensing and Code Compliance
• Culture and Recreation
• Public Works and Stormwater Management
• Public Records and General Administrative Services
At September 30, 2025, the City had an annual gross payroll of approximately $17.2M
covering 195 employees (186 full-time and 9 part-time). Additionally, the City's adopted
FY 2026 budget for all funds totals approximately $70M. Government services are
privatized as much as possible.
The City is organized into thirteen (13) departments with centralized accounting and
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City of Aventura RFP No. 26-005
financial reporting functions.
The City's ACFR, the Aventura City of Excellence School and Don Soffer Aventura High
School's Financial Statements are available upon request.
C. Fund Structure
The City uses the following fund types in its financial reporting:
General Fund
1
1
Special Revenue Funds
American Rescue Plan Act Fund (1)
1
1
Charter School Fund - ACES (1), (2)
1
N/A
Charter High School Fund - DSAHS (1), (2)
1
N/A
Citizens' Independent Transportation Trust Fund - CITT (1)
1
1
Transportation and Street Maintenance Fund
1
1
Building Fund
1
1
Police Education Fund
1
1
911 Fund
1
1
Fedral Forfeiture Fund
1
N/A
Law Enforcement Trust Fund
1
N/A
Special Revenue Subtotal
10
6
Debt Service Funds
Series 2010 & 2011
1
1
Series 2012 (A)
1
1
Series 2012 (B)
1
1
Series 2018
1
1
Debt Service Subtotal
4
4
Capital Project Funds
Capital Projects Fund
1
1
High School Construction Fund
1
1
Capital Projects Subtotal
2
2
Proprietary Fund - Stormwater Utility Fund (1)
1
N/A
Fiduciary Fund - Police Officers' Retirement Plan (3)
1
N/A
Total Funds
19
13
Legend:
(1) Major Fund
(2) has a June 30th year-end and a separate audit and budget are maintained
(3) has a September 30th year-end but is audited as a separate stand alone report to the Police
Pension Board
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City of Aventura RFP No. 26-005
D. Budgetary Basis of Accounting
The City prepares its budgets on a basis consistent with accounting principles generally
accepted in the United States of America.
E. Federal and State Awards
The City does receive various Federal and State awards during a given fiscal year and as
a result may be required to undergo a Federal and/or State Single Audit if the audit
threshold is exceeded. In FY 2025, the amounts received for Federal and State awards
exceeded their respective audit thresholds and therefore a Single Audit was required.
F. Pension Plans
The City participates in the following defined benefit and defined contributions retirement
plans:
1. Police Officers' Retirement Plan — A qualified single -employer defined benefit
plan providing retirement benefits to the City's sworn police officers.
2. General Employee's Plan — A 401(a) defined contribution plan for all general
employees, excluding police officers.
3. Department & Assistant Department Director's Plan — A 401(a) defined
contribution plan.
4. Assistant Principals' Plan — A 401(a) defined contribution plan.
5. City Manager's Plan — A 401(a) defined contribution plan.
6. Deferred Compensation Plan — An elective 457(b) defined contribution plan
available to eligible employees.
G. Finance Department Positions
The Finance Department consists of seven (7) full-time employees that provide a variety of
functions as listed below:
Position Title 2025/26 FTE
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City of Aventura RFP No. 26-005
H. Computer Systems
The City uses Tyler EERP and CentralSquare Trackit cloud -based applications. The
applications include:
Accounts Rec. Accounting Cash Receipts Fixed Assets
Payroll Purchasing Inventory Permits
Licenses Code Compliance Accounts Payable.
I. Availability of Prior Audit Reports and Working Papers
Copies of prior year audited financial statements are available on request. Interested
proposers who wish to review the prior years' audit reports and management letters should
contact Ms. Peggy Cadeaux, Procurement Manager via email at
cadeauxp(a)-cityofaventura. cloy.
Prior year's audit workpapers are available for inspection at the previous auditor's office:
Citrin Cooperman, LLP
6550 N Federal Highway, 4th Floor
Ft Lauderdale, FL 33308
(954) 771-0896
III. TIME REQUIREMENTS
A. Schedule for the 2026 and 2027 Fiscal Year -End Audits
The City will have all records ready for audit and all management personnel available to
meet with the firm's personnel as of December 1, 2026 for the City audit and August 8,
2027 for the ACES and DSAHS audits.
Each of the following should be completed by the auditor no later than the dates indicated.
AUDITOR COMPLETION DATE
Workload
City
ACES
DSAHS
Interim Work
September 30, 2026
May 15, 2027
May 15, 2027
Detailed Audit Plan (1)
October 31, 2026
June 1, 2027
June 1, 2027
Fieldwork
December 31, 2026
August 10, 2027
August 10, 2027
Draft Reports (2)
January 31, 2027
August 12, 2027
August 12, 2027
Final Audit Reports (Electronic and Paper)
February 15, 2027
August 19, 2027
August 19, 2027
(1) Must include a detailed list of all schedules to be prepared by the City's Finance Dept/CSUSA (if applicable)
(2) Must include any and all recommendations to Management.
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Independent Audit Services
City of Aventura RFP No. 26-005
C. Date Final Reports are Due
The Finance Director and Controller and CSUSA staff (if applicable) will review the draft
reports as expeditiously as possible (this process should not exceed one [1 ] week). During
that period, the auditor should be available for any meetings that may be necessary to
discuss the audit reports.
The auditor shall provide the final signed report and all recommendations, revisions and
suggestions for improvement to the Finance Director/CSUSA staff (if applicable) by
February 15, 2027 for the City audit and August 19, 2027 for the ACES audits.
The final report will include twenty (20) hard copies for the City audit and twenty (20) hard
copies for both the ACES and DSAHS audits as well as "converted" (not scanned) signed
electronic copies in PDF for all three (3) audits. All documents will be delivered by courier
to:
City and ACES audits:
Melissa Cruz
Finance Director
19200 West Country Club Drive, 5th Floor
Aventura, FL 33180-2403
IV. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT PREPARATION
A. Finance Department and Clerical Assistance
The Finance Department staff, responsible management personnel as well as CSUSA
personnel (if applicable) will be available during the various audits to assist the firm by
providing information, documentation and explanations.
B. Schedules and Confirmations to be Prepared by City Staff
The City/CSUSA staff (if applicable) will prepare all schedules and confirmations for the
auditor based on the agreed -upon list designed during the interim audits.
C. Work Area, Telephones, Photocopying and Fax Machines
The City/CSUSA (if applicable) will provide the auditor with reasonable workspace, desks
and chairs along with access to telephone lines, photocopying facilities and a fax machine.
All such facilities will only be utilized for purposes of conducting the City and Charter School
audits and related reports.
D. Report Preparation
Report preparation, editing and printing shall be the responsibility of the auditor, unless
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Independent Audit Services
City of Aventura RFP No. 26-005
otherwise mutually agreed upon.
The auditor should provide the following:
Fifteen (15) bound copies of the City's ACFR and a "converted" (not scanned)
signed electronic copy in PDF.
2. Fifteen (15) copies of the Basic Financial Statements of the Aventura City of
Excellence School and a "converted" (not scanned) signed electronic copy in PDF.
3. Fifteen (15) copies of the Basic Financial Statements of the Don Soffer Aventura
High School and a "converted" (not scanned) signed electronic copy in PDF.
[INTENTIALLY LEFT BLANK]
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Independent Audit Services
City of Aventura RFP No. 26-005
ATTACHMENT 1 — FINDINGS FROM RECENT EXTERNAL AUDITS
External Audits:
Report
ACFR
Finding Resolved
None N/A
Aventura City of Excellence School's
Basic Financial Statements None N/A
Don Soffer Aventura High School's
Basic Financial Statements None N/A
Federal/State Single Audit
None N/A
Revised 312012026
90
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Independent Audit Services
City of Aventura RFP No. 26-005
ATTACHMENT 3- BONDS OUTSTANDING (Audited)
Title
Balance as of September 30,
2025 (Audited)
Series 2010 Revenue Bonds
$ 2,880,000
Series 2011 Revenue Bonds
1,555,000
Series 2012 Revenue Bonds
1,455,000
Series 2018 Revenue Bonds
5,100,000
Total
$ 10,990,000
NO BONDS WERE ISSUED AFTER SEPTEMBER 30, 2025 (as of the date of issueance of this RFP)
Revised 312012026
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Exhibit B
RFP No. 26-005, Independent Audit Services
TAB 8: Fees Proposal
Independent Audit Services
City of Aventura RFP No. 26-005
The fee proposal should contain all pricing information relative to performing the audit engagement
as described in this request for proposal. The total all-inclusive maximum price to be bid is to
contain all direct and indirect costs including all out-of-pocket expenses.
The City will not be responsible for expenses incurred in preparing and submitting the technical
and price proposal. Such costs should not be included in the proposal.
Costs should be for hourly rates by discipline. Such hourly rates should be fully burdened or
loaded, including full compensation for all overhead and profit. A Total All -Inclusive Maximum
Price for the 2026 and 2027 financial statements for the City and Charter School engagements,
respectively.
Rates by Partner, Specialist, Supervisory and Staff Level Times and Hours Anticipated for Each.
The fee proposal should include a schedule of professional fees and expenses, presented in the
format provided below that supports the total all-inclusive maximum price.
a) Rates for Additional Professional Services.
If it should become necessary for the City to request the auditor to render any additional
services to either supplement the services requested in this RFP or to perform additional work
as a result of the specific recommendations included in any report issued on this engagement,
then such additional work shall be performed only if set forth in an amendment to the contract
between City and the firm. Any such additional work agreed to between City and the firm shall
be performed at the same rates set forth in the schedule of fees and expenses included in the
dollar cost bid.
b) Pricing for Contract Year 3 and if applicable, any subsequent extensions
The audit fees for subsequent fiscal years will be adjusted using the change in the Consumer
Price Index for All Urban Consumers for Miami/Fort Lauderdale Florida, as published by the
U.S. Department of Labor Statistics or its successor agency for the twelve months ending July
of each year to be effective for the next engagement.
c) Manner of Payment
Progress payments will be made on the basis of hours of work completed during the course of
the engagement and out-of-pocket expenses incurred in accordance with the firm's dollar cost
bid proposal. Interim billing shall cover a period of not less than a calendar month.
Are bond issues and special reports based on time and rates used for the regular audit?
Yes ❑X No❑
2. Will the Proposer offer brief consultations over the phone at no extra cost?
YesEl No ❑
3. Are the audit papers available to authorized representatives of the cognizant Federal or
State Audit Agency, the City and/or successor auditing firms at no extra charge?
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Independent Audit Services
City of Aventura RFP No. 26-005
Yes ❑X
No ❑
4. Are the Auditor CPE trainings and firm -provided staff trainings included in the consultant's
fee at no additional charge?
Yes
No ❑
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
COMBINING SCHEDULE - ALL SERVICES
Audit of the City's 2026 Financial Statements (ACFR)
Audit of the Aventura City of Excellence and
the Don Soffer Aventura High School School's
2027 Basic Financial Statements
$51,750
ACES Audit - $18,750
DSAHS Audit - $18,750
FOR THE AUDITS OF THE 2026 FINANCIAL STATEMENTS OF THE CITY OF AVENTURA AND THE 2027
FINANCIAL STATEMENTS OF THE AVENTUPA CITY OF EXCELLENCE CHARTER SCHOOL AND DON
SOFFER AVENTURA HIGH SCHOOL, SUPPORTING SCHEDULE FOR INDEPENDENT AUDITING
SERVICES
Category Hourly Rates
Standard Hours Quoted
ACER
Estimated
Standard Hours Fee
Aventura City of Excellence
School
Estimated
Standard Hours Fee
Don softer Aventura High School
Estimated
Standard Hours Fee
Total
Partners
See att
ched
See att
ched
See att
ched
See at
ached
Managers
Supervisory staff
other (specify{
Additional Audit Services — Hourly Rate
Subtotal
out-of-pocket expenses
Meals and lodging
Transportation
Other (specify)
Total
See attached
$51,750
$18,750
$18,750
$89,250
Note: The rate quoted should not be presented as a general
percentage of the standard hourly rate or as a gross deduction
from the total all-inclusive maximum price.
Revised 3/20/2026
11
City of Aventura (ACFR)
2026
Standard Discounted
Level Rate Hours Rate Total
Partner $700 25 $375 $9,375
Manager $400 50 $300 $15,000
Supervisor $300 90 $200 $18,000
Staff $175 125 $75 $9,375
290 $51,750
Total Fees $51,750
Note: No "out-of-pocket" expenses, transpor
Aventura City of Excellence Charter School
2027
Standard Discounted
Level Rate Hours Rate Total
Partner $700 10 $375 $3,750
Manager $400 20 $300 $6,000
Supervisor $300 30 $200 $6,000
Staff $175 40 $75 $3,000
100 $18,750
Total Fees $18,750
tation or meals and lodging.
Don Soffer Aventura High School
2027
Standard Discounted
Level Rate Hours Rate Total
Partner $700 10 $375 $3,750
Manager $400 20 $300 $6,000
Supervisor $300 30 $200 $6,000
Staff $175 40 $75 $3,000
100 $18,750
Total Fees $18,750
..1CBIZCPAs
CBIZCPAs P.C.
2811 Ponce De Leon Blvd., Suite 1100
Coral Gables, FL 33134
P: 305.995.9600
Exhibit "C"
Professional Auditing and Regulatory Standards Documentation Letter
Auditor and Management Responsibilities
ENGAGEMENT OBJECTIVES AND OUR RESPONSIBILITIES
CBIZ CPAs P.C. ("CBIZ CPAs," "Firm," "we," "us," or "our") will audit the governmental
activities, the business -type activities, each major fund, and the aggregate remaining fund
information of the City of Aventura, Florida (the "City"), as of September 30, 2026, 2027 and
2028, and for the fiscal years then ended and the related notes to the financial statements, which
collectively comprise the City's basic financial statements as listed in the table of contents. This
letter encompasses and applies to the audit of the fiscal years ending September 30, 2026 through
September 30, 2028.
Our audit will be conducted with the objectives of our expressing an opinion on each opinion unit.
The objectives of our audit of the financial statements are to obtain reasonable assurance about
whether the financial statements as a whole are free from material misstatement, whether due to
fraud or error, and to issue an auditors' report that includes our opinion. The procedures selected
depend on the auditors' judgment, including the assessment of the risks of material misstatement
of the financial statements, whether due to error, fraudulent financial reporting, misappropriation
of assets, or violations of laws, governmental regulations, grant agreements, or contractual
agreements. Reasonable assurance is a high level of assurance but is not absolute assurance and
therefore is not a guarantee that an audit conducted in accordance with auditing standards generally
accepted in the United States of America ("GAAS") and in accordance with Government Auditing
Standards will always detect a material misstatement when it exists. Misstatements, including
omissions, can arise from fraud or error and are considered material if there is a substantial
likelihood that, individually or in the aggregate, they would influence the judgment made by a
reasonable user based on the financial statements.
Accounting principles generally accepted in the United States of America ("U.S. GAAP") as
promulgated by the Governmental Accounting Standards Board (GASB) require that certain
information, such as management's discussion and analysis ("MD&A"), the budgetary comparison
for the General Fund and major special revenue funds, and various pension and other post -
employment benefits (OPEB) schedules, be presented to supplement the basic financial statements.
Such information, although not a part of the basic financial statements, is required by the GASB,
who considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. As part of our
engagement, we will apply certain limited procedures to the City's required supplementary
information ("RSI") in accordance with GAAS. These limited procedures will consist of inquiries
of management regarding their methods of measurement and presentation, and comparing the
information for consistency with management's responses to our inquiries. We will not express an
opinion or provide any form of assurance on the RSI, because the limited procedures do not
provide us with sufficient evidence to express an opinion or provide any assurance. The following
CBIZCPAS.COM
RSI is required by U.S. GAAP. This RSI will be subjected to certain limited procedures but will
not be audited:
• Management's Discussion and Analysis
• Schedule of Changes in Net Pension Liability and Related Ratios - Police Officers'
Retirement Plan
• Schedule of Contributions - Police Officers' Retirement Plan
• Schedule of Investment Returns - Police Officers' Retirement Plan
• Schedule of Changes in Total OPEB Liability and Related Ratios — Other Post -Employment
Benefits
• Budgetary Comparison Schedules
• Notes to Budgetary Comparison Schedules
Supplementary information other than RSI will accompany the City's basic financial statements.
We will subject the following supplementary information to the auditing procedures applied in our
audit of the basic financial statements and perform certain additional procedures, including
comparing and reconciling the supplementary information to the underlying accounting and other
records used to prepare the basic financial statements or to the basic financial statements
themselves, and additional procedures in accordance with GAAS. We intend to provide an opinion
on the following supplementary information in relation to the basic financial statements as a whole:
Combining and Individual Fund Financial Statements and Schedules
Schedule of expenditures of federal awards and state financial assistance, as applicable
Also, the document we submit to you will include the following other additional information that
will not be subjected to the auditing procedures applied in our audit of the financial statements.
Management of the City is responsible for the other information included in the annual report. Our
opinions on the basic financial statements do not cover the other information listed below, and we
do not express an opinion or any form of assurance thereon:
• Introductory Section
• Statistical Section
It is our understanding that our auditors' report will be included in the City's Annual
Comprehensive Financial Report and that this annual report will be issued within 9 months after
fiscal year end.
Auditor Responsibilities
We will conduct our audits in accordance with GAAS, the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United
States of America; the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part
200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance), the Florida State Single Audit Act and Chapter 10.550, Rules of the
Auditor General of the State of Florida, as applicable. As part of an audit of financial statements
in accordance with GAAS, Government Auditing Standards, the Florida State Single Audit Act
and Chapter 10.550, Rules of the Auditor General, we will exercise professional judgment and
maintain professional skepticism throughout the audit. We will also:
1. Identify and assess the risks of material misstatement of the financial statements, whether due
to fraud or error, design and perform audit procedures responsive to those risks, and obtain
audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of
not detecting a material misstatement resulting from fraud is higher than for one resulting from
error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or
the override of internal control.
2. Obtain an understanding of the system of internal control relevant to the audit in order to
design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity's internal control. However, we will
communicate to you in writing concerning any significant deficiencies or material weaknesses
in internal control relevant to the audit of the financial statements that we have identified
during the audit.
3. Evaluate the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluate the overall presentation of the
financial statements, including the disclosures, and whether the financial statements represent
the underlying transactions and events in a manner that achieves fair presentation.
4. Conclude, based on the audit evidence obtained, whether there are conditions or events,
considered in the aggregate, that raise substantial doubt about the City's ability to continue as
a going concern for a reasonable period of time.
Because of the inherent limitations of an audit, together with the inherent limitations of internal
control, an unavoidable risk that some material misstatements or noncompliance may not be
detected exists, even though the audit is properly planned and performed in accordance with
GAAS, the Uniform Guidance, Government Auditing Standards of the Comptroller General of the
United States of America, the Florida Single Audit Act, and Chapter 10.550, Rules of the Auditor
General. Please note that the determination of abuse is subjective and Government Auditing
Standards does not require auditors to detect abuse.
Our responsibility as auditors is limited to the period covered by our audit and does not extend to
any other periods.
We will issue a written report upon completion of our audit of the City's basic financial statements.
Our report will be addressed to the governing body of the City. Circumstances may arise in which
our report may differ from its expected form and content based on the results of our audit.
Depending on the nature of these circumstances, it may be necessary for us to modify our opinions,
add an emphasis -of -matter or other -matter paragraph(s) to our auditors' report, or if necessary,
withdraw from the engagement. If our opinions on the basic financial statements are other than
unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to
complete the audit or are unable to form or have not formed opinions, we may decline to express
opinions or to issue a report as a result of this engagement.
In accordance with the requirements of Government Auditing Standards, we will also issue a
written report describing the scope of our testing over internal control over financial reporting and
over compliance with laws, regulations, and provisions of grants and contracts, including the
results of that testing. However, providing an opinion on internal control and compliance over
financial reporting will not be an objective of the audit and, therefore, no such opinion will be
expressed.
In addition, we will audit the City's compliance over major federal award and state programs for
the fiscal years ended September 30, 2026, 2027 and 2028, as applicable. Our audit will be
conducted with the objectives of our expressing an and an opinion on compliance regarding the
City's major federal and state award.
The objectives of our compliance audit is to obtain sufficient appropriate audit evidence to form
an opinion and report at the level specified in the governmental audit requirement about whether
the entity complied in all material respects with the applicable compliance requirements and
identify audit and reporting requirements specified in the governmental audit requirement that are
supplementary to GAAS and Government Auditing Standards, if any, and perform procedures to
address those requirements.
Audit of Major Program Compliance
Our audit of the City's major federal and state award programs compliance will be conducted in
accordance with the requirements of the Uniform Guidance and Florida Single Audit Act, as
amended; and will include tests of accounting records, a determination of major programs in
accordance with the Uniform Guidance, Florida Single Audit Act and other procedures we
consider necessary to enable us to express such an opinion on major federal and state award
program compliance and to render the required reports. We cannot provide assurance that an
unmodified opinion on compliance will be expressed. Circumstances may arise in which it is
necessary for us to modify our opinion or withdraw from the engagement.
The Uniform Guidance and the Florida Single Audit Act requires that we also plan and perform
the audit to obtain reasonable assurance about whether material noncompliance with applicable
laws and regulations, the provisions of contracts and grant agreements applicable to major federal
and state award programs, and the applicable compliance requirements occurred, whether due to
fraud or error, and express an opinion on the entity's compliance based on the audit. Reasonable
assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee
that an audit conducted in accordance with GAAS, Government Auditing Standards, the Uniform
Guidance, and the Florida Single Audit Act, will always detect material noncompliance when it
exists. The risk of not detecting material noncompliance resulting from fraud is higher than for
that resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control. Noncompliance with the compliance
requirements is considered material if there is a substantial likelihood that, individually or in the
aggregate, it would influence the judgment made by a reasonable user of the report on compliance
about the entity's compliance with the requirements of the federal and state programs as a whole.
As part of a compliance audit in accordance with GAAS and in accordance with Government
Auditing Standards, and in accordance with the Florida Single Audit Act, we exercise professional
judgment and maintain professional skepticism throughout the audit. We also identify and assess
the risks of material noncompliance, whether due to fraud or error, and design and perform audit
procedures responsive to those risks.
Our procedures will consist of determining major federal and state programs and, performing the
applicable procedures described in the U.S. Office of Management and Budget OMB Compliance
Supplement for the types of compliance requirements that could have a direct and material effect
on each of the City's major programs, and performing such other procedures as we consider
necessary in the circumstances. The purpose of those procedures will be to express an opinion on
the entity's compliance with requirements applicable to each of its major programs in our report
on compliance issued pursuant to the Uniform Guidance and the Florida Single Audit Act.
Also, as required by the Uniform Guidance and the Florida Single Audit Act, we will obtain an
understanding of the City's internal control over compliance relevant to the audit in order to design
and 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 of the City's major federal and state award programs. 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 in our report. However, we will communicate to you,
regarding, among other matters, the planned scope and timing of the audit and any significant
deficiencies and material weaknesses in internal control over compliance that we have identified
during the audit.
We will issue a report on compliance that will include an opinion or disclaimer of opinion
regarding the entity's major federal and state award programs, and a report on internal controls
over compliance that will report any significant deficiencies and material weaknesses identified;
however, such report will not express an opinion on internal control.
MANAGEMENT'S RESPONSIBILITIES
Our audit will be conducted on the basis that management and, when appropriate, those charged
with governance acknowledge and understand that they have responsibility:
1. For the preparation and fair presentation of the financial statements in accordance with U.S.
GAAP;
2. For the design, implementation, and maintenance of an effective system of internal control
over the financial reporting relevant to the preparation and fair presentation of financial
statements that are free from material misstatement, whether due to fraud or error;
3. For identifying, in its accounts, all federal awards and state received and expended during the
period and the federal and state programs under which they were received;
4. For maintaining records that adequately identify the source and application of funds for
federally funded activities;
5. For preparing the schedule of expenditures of federal and state awards (including notes and
noncash assistance received) in accordance with the Uniform Guidance and Florida Single
Audit Act;
6. For designing, implementing, and maintaining effective internal control over federal awards
that provides reasonable assurance that the entity is managing federal awards in compliance
with federal statutes, regulations, and the terms and conditions of the federal awards;
7. For identifying and ensuring that the entity complies with federal laws, statutes, regulations,
rules, provisions of contracts or grant agreements, and the terms and conditions of federal and
state award programs, and implementing systems designed to achieve compliance with
applicable federal and state statutes, regulations, and the terms and conditions of federal award
and state programs;
8. For disclosing accurately, currently, and completely the financial results of each federal and
state award in accordance with the requirements of the award;
9. For identifying and providing report copies of previous audits, attestation engagements, or
other studies that directly relate to the objectives of the audit, including whether related
recommendations have been implemented;
10. For taking prompt action when instances of noncompliance are identified;
11. For addressing the findings and recommendations of auditors, for establishing and maintaining
a process to track the status of such findings and recommendations and taking corrective action
on reported audit findings from prior periods and preparing a summary schedule of prior audit
findings;
12. For addressing the findings and recommendations of auditors, for establishing and maintaining
a process to track the status of such findings and recommendations and taking corrective action
on current year audit findings and preparing a corrective action plan for such findings;
13. For submitting the reporting package and data collection form to the appropriate parties;
14. For making the auditor aware of any significant contractor relationships where the contractor
is responsible for program compliance;
15. To provide us with:
a. Access to all information of which management is aware that is relevant to the preparation
and fair presentation of the financial statements including the disclosures, and relevant to
federal and state award programs, such as records, documentation, and other matters;
b. Additional information that we may request from management for the purpose of the audit;
c. Unrestricted access to persons within the entity and others from whom we determine it
necessary to obtain audit evidence;
d. A written acknowledgement of all the documents that management expects to issue that
will be included in the annual report and the planned timing and method of issuance of that
annual report (if applicable); and
e. A final version of the annual report (including all the documents that, together, comprise
the annual report) in a timely manner prior to the date of the auditors' report (if applicable).
16. For adjusting the financial statements to correct material misstatements and confirming to us
in the management representation letter that the effects of any uncorrected misstatements
aggregated by us during the current engagement and pertaining to the current year period(s)
under audit are immaterial, both individually and in the aggregate, to the financial statements
as a whole;
17. For acceptance of non -attest services, including identifying the proper party to oversee non -
attest work;
18. For maintaining adequate records, selecting and applying accounting principles, and
safeguarding assets;
19. For informing us of any known or suspected fraud affecting the entity involving management,
employees with significant role in internal control and others where fraud could have a
material effect on compliance;
20. For the accuracy and completeness of all information provided;
21. For the evaluation of the effectiveness of the entity's internal control over financial reporting
using suitable and available criteria;
22. For providing us with management's written assessment about the effectiveness of the entity's
internal control over financial reporting;
23. For supporting management's assessment about the effectiveness of the entity's internal
control over financial reporting with sufficient evaluations and documentation (e.g., policy or
accounting manuals, narrative memoranda, flowcharts, decision tables, procedural write-ups,
or completed questionnaires)
24. For taking reasonable measures to safeguard protected personally identifiable and other
sensitive information; and
25. For confirming your understanding of your responsibilities as defined in this letter to us in
your management representation letter.
With regard to the schedule of expenditures of federal awards and state financial assistance, you
acknowledge and understand your responsibility (a) for the preparation of the schedule of
expenditures of federal awards and state financial assistance in accordance with the Uniform
Guidance and Florida Single Audit Act, (b) to provide us with the appropriate written
representations regarding the schedule of expenditures of federal awards and state financial
assistance, (c) to include our report on the schedule of expenditures of federal awards and state
financial assistance in any document that contains the schedule of expenditures of federal awards
and state financial assistance and that indicates that we have reported on such schedule, and (d) to
present the schedule of expenditures of federal awards and state financial assistance with the
audited financial statements, or if the schedule will not be presented with the audited financial
statements, to make the audited financial statements readily available to the intended users of the
schedule of expenditures of federal awards and state financial assistance no later than the date of
issuance by you of the schedule and our report thereon.
As part of our audit process, we will request from management and, when appropriate, those
charged with governance, written confirmation concerning representations made to us in
connection with the audit.
We understand that your employees will prepare all confirmations we request and will locate any
documents or invoices selected by us for testing.
Management is responsible for all management decisions and performing all management
functions including critical judgments and conclusions, and for designating an individual,
preferably from senior management, with suitable skill, knowledge, or experience to oversee any
financial statement preparation services, assistance with the preparation of the Data Collection
Form, bookkeeping services, tax services, or other services we or our associated company CBIZ,
Inc. (or its related entities (collectively with CBIZ, Inc., "CBIZ")) provides.
Professional standards prohibit us from being the sole host and/or the sole storage for your
financial and non -financial data. As such, it is your responsibility to maintain your original data
and records and we cannot be responsible to maintain such original information. If you are missing
any documents or workpapers from our prior years' engagements (if applicable), it is your
responsibility to inform us. By signing this engagement letter, you affirm that you have all the
data and records required to make your books and records complete.
You agree to inform us of facts that may affect the financial statements of which you may become
aware during the period from the date of the auditors' report to the date the financial statements
are issued.
Schedule of Expenditures of Federal Awards and State Financial Assistance
We will subject the schedule of expenditures of federal awards and state financial assistance, as
applicable, to the auditing procedures applied in our audit of the basic financial statements and
certain additional procedures, including comparing and reconciling the schedule to the underlying
accounting and other records used to prepare the financial statements or to the financial statements
themselves, and additional procedures in accordance with auditing standards generally accepted
in the United States of America. We intend to provide an opinion on whether the schedule of
expenditures of federal awards and state financial assistance is presented fairly in all material
respects in relation to the financial statements as a whole.
Data Collection Form
Prior to the completion of our engagement, we will complete the sections of the Data Collection
Form that are our responsibility. The form will summarize our audit findings, amounts and
conclusions. It is management's responsibility to submit a reporting package including
financial statements, schedule of expenditure of federal awards, summary schedule of prior
audit findings and corrective action plan along with the Data Collection Form to the federal
audit clearinghouse. The financial reporting package must be text searchable, unencrypted, and
unlocked. Otherwise, the reporting package will not be accepted by the federal audit clearinghouse.
We will assist you in the electronic submission and certification. You may request from us copies
of our report for you to include with the reporting package submitted to pass -through entities.
Per federal requirements, the Data Collection Form is required to be submitted within the earlier
of 30 days after receipt of our auditors' reports or nine months after the end of the audit period,
unless specifically waived by a federal cognizant or oversight agency for audits. Data Collection
Forms submitted untimely are one of the factors in assessing programs at a higher risk.
Group Audit Considerations
Our audit will be a group audit as defined by AU -C Section 600. We have identified Citrin
Cooperman & Company, LLP ("Citrin") as a component of our group audit. Citrin will be auditing
the Aventura City of Excellence School and the Don Soffer Aventura High School for the fiscal
year ended June 30, 2026. Citrin will act as the auditor for the components of the group and we
will communicate to the other auditors our intention to rely on their opinion on the applicable
components' financial statements. At the conclusion of our audit, we will obtain this representation
and approval to rely on such opinion.
COMMUNICATION WITH THOSE CHARGED WITH GOVERNANCE
At the conclusion of our audit engagement, we will communicate to those charged with governance
the following significant findings from the audit:
• Our view about the qualitative aspects of the entity's significant accounting practices;
• Significant difficulties, if any, encountered during the audit;
• Uncorrected misstatements, other than those we believe are trivial, if any;
• Disagreements with management, if any;
• Other findings or issues, if any, arising from the audit that are, in our professional judgment,
significant and relevant to those charged with governance regarding their oversight of the
financial reporting process;
• Material, corrected misstatements that were brought to the attention of management as a result
of our audit procedures;
• Representations we requested from management;
• Management's consultations with other accountants, if any; and
• Significant issues, if any, arising from the audit that were discussed, or the subject of
correspondence, with management.
Auditors' Report and Reproduction
We will issue a written report upon completion of our audit of the City's financial statements. Our
report will be addressed to those charged with governance. Circumstances may arise in which our
report may differ from its expected form and content based on the results of our audit. Depending
on the nature of these circumstances, it may be necessary for us to modify our opinion, add an
emphasis -of -matter or other -matter paragraph(s) to our auditors' report. If for any reason, we are
unable to complete the audit or we are unable to form or have not formed an opinion, we may
decline to express an opinion or decline to issue a report as a result of the engagement. If, in our
professional judgment, the circumstances require us to do so, we may resign from the engagement
prior to completion.
Except to the extent prohibited by law, if you intend to publish or otherwise reproduce the financial
statements and/or make reference to our Firm, you agree that the City's management will provide
us with a draft for our review and approval before disclosure, inclusion or incorporation by
reference of any of our reports or the reference to CBIZ CPAs before such document or information
is published, printed, or distributed. You also agree to provide us with the final reproduced material
for our approval before it is distributed. In addition, to avoid unnecessary delay or
misunderstanding, you agree to provide us timely notice of your intention to issue any such
document. Our fees for any additional procedures or services we require to provide approval to
you would be in addition to those fees discussed above. Notwithstanding the foregoing, you may
distribute the financial statements "as is," without our written consent; provided such financial
statements are not inserted in any other document or are not altered or revised in any manner,
including without limitation, the alteration, addition or removal of data or information to or from
such financial statements.
Background Checks
As a matter of our Firm policy, we may perform background checks. The terms and conditions of
this engagement are expressly contingent upon the satisfactory completion of our investigatory
procedures, and we reserve the right to withdraw from any engagement should information we
deem to be adverse come to our attention.
Predecessor Auditor
Before formally accepting this engagement, we are required by auditing standards generally
accepted in the United States of America to make certain communications with your predecessor
auditor. Soon after our appointment as your new auditors, we will request your permission to
contact your predecessor auditor, and they will require your authorization to respond fully to our
inquiries and to provide us with copies of certain of their working papers. Our continued
acceptance of this engagement is subject to the results of such communication. We will notify you
immediately if we become aware of anything from your predecessor auditor that results in our not
being able to continue this engagement and resulting in us terminating and resigning from this
engagement.
Independence and Our Personnel
Professional standards require that a firm and its members maintain independence throughout the
duration of the professional relationship with a City. These services are being provided under the
AICPA and Government Accountability Office (GAO) independence standards. If the City
becomes subject to Public Company Accounting Oversight Board ("PCAOB") or Securities and
Exchange Commission ("SEC") independence standards, those standards will need to be followed.
As a result, certain non -attest services that would not impair our independence under the AICPA
and Government Auditing Standards may have impaired our past or may impair our future
independence under the PCAOB and SEC standards. CBIZ CPAs' acceptance of this engagement
is conditioned on confirming that it is independent under applicable standards. We will inform you
promptly if we determine that we are not independent.
In addition, we will periodically reevaluate our independence as part of our customary City
continuance process or more frequently, should circumstances arise that may require us to
investigate whether our independence may have been impaired in which case we may terminate
and resign from this engagement in our sole and absolute discretion. You agree to promptly advise
us of any matters or changes in circumstances that could affect our independence or give rise to
conflicts including, changes in senior management or the City Commission, or entities that may
have preexisting relationships with CBIZ or CBIZ CPAs or conflicts that could affect our
independence.
Any discussions that the City has with personnel of CBIZ CPAs or CBIZ regarding potential
employment with the City could impair our independence with respect to this engagement.
Therefore, we request that you inform us prior to any such discussions so that we can implement
appropriate safeguards to maintain our independence. Employment offers to any staff member
working on your engagement without our prior knowledge may require substantial additional
procedures to ensure our independence on this engagement. Any additional costs incurred due to
these procedures will be discussed with the City and billed at our standard hourly rates.
Furthermore, during the term of this Agreement and for one year thereafter, the City agrees not to
directly solicit for employment any CBIZ CPAs employee who is materially involved in
performing services for the City under this engagement; provided, however, that this limitation
shall not apply to employment resulting from a general solicitation, public advertisement, openjob
ob
posting, recruitment process not specifically targeted at such employee, or an employee's
independent inquiry or application.
In the event of a conflict between this paragraph and the Agreement, the Agreement shall control.
Access to Working Papers; Confidentiality
Our workpapers and files for this engagement are the property of CBIZ CPAs. If we receive a
subpoena or other administrative, judicial, or government demand or request requiring it to provide
information or documents, we will, unless prohibited by law, provide written notice to the City of
such demand or request. The City shall reimburse CBIZ CPAs for our time at standard rates and
reasonable expenses (including reasonable attorneys' fees and expenses) incurred in responding to
such demands or requests.
Certain professional standards, including American Institute of Certified Public Accountants Code
of Professional Conduct 1.700 and similar rules adopted by state boards of accountancy, prohibit
the disclosure of City confidential information without City consent, except in limited
circumstances. CBIZ CPAs will treat the City's confidential information in accordance with
applicable professional standards. The City acknowledges and agrees that we may disclose
confidential information as directed by the City or as permitted by law, rule, regulation,
professional standards or guidelines, or the terms of this engagement letter. The City authorizes
CBIZ CPAs to use email and other electronic methods to transmit and receive information,
including confidential information, related to this engagement. CBIZ CPAs will employ
commercially reasonable efforts to protect the confidentiality of transmitted information.
In performing our engagement, we will utilize professional and administrative staff who are
employed by or otherwise associated with CBIZ or other entities. These individuals will be under
the direct control and supervision of CBIZ CPAs, which is solely responsible for the professional
performance of our engagement. Additionally, the professional staff is subject to the standards
governing the accounting profession, including the requirement to maintain the confidentiality of
City information, and CBIZ CPAs has contractual agreements requiring confidential treatment of
all City information.
In addition, the City agrees that we may provide CBIZ with access to the City's accounting,
financial, and other records in our possession so that CBIZ can provide the City with any services
it has engaged them to perform.
Should you request that we use a third -party electronic file transfer service in connection with this
engagement, you acknowledge that CBIZ CPAs makes no representations or warranties regarding
the security of data transmitted to and from, or stored by, that third -party electronic file transfer
service. You also agree that CBIZ CPAs is not responsible for any loss, or unauthorized
interception, of data transmitted to and from, or stored by, third -party electronic file transfer
service.
You agree that we may use confidential information we receive as part of this engagement for
internal and/or third -party data analysis or other insight generation. Information developed in
connection with these purposes may be disclosed to you or current or prospective Cities, but only
on an anonymous basis; we will not use or disclose confidential information in a way that would
permit you to be identified by third parties without your consent.
In addition, you agree that we may use your name and logo and a brief description of our services
solely for the purpose of identifying you as a City of the Firm in the Firm's marketing and
promotional materials, including proposals.
Nothing in this letter is intended to limit your rights and obligations pursuant to the Florida
"Sunshine Law", Florida Statute 286.011.