09/21/2015 AgendaD P -o
Heritage Greens Community Development Distri
BYA�q �-
Board of Supervisors
George Coombs, Chairman Calvin Teague, District Manager
Jim Marshall, Vice Chairman Greg Urbancic, District Counsel
Marsha Coghlan, Assistant Secretary James Carr, PE, District Engineer
Henry Michaelson, Assistant Secretary
John Jordan, Assistant Secretary
Meeting Agenda
September 21, 2015 — 6:00 p.m.
Audit Committee Meeting
1. Roll Call
2. Ranking of the Audit Firm Proposals and Recommendation of Selected Audit Firm
3. Adjournment
Regular Business Meeting
1. Roll Call
2. Approval of the Minutes of the August 17, 2015 Meeting
3. Consideration of Audit Committee Recommendations to Enter into a Three -Year Contract
with the Selected Audit Firm
4. Audience Comments
5. Old Business
A. Resident Data Base Update
B. Sidewalk Repairs Update
C. Security Contract Update
6. New Business
A. Northeast Property Brazilian Pepper Removal
B. Traffic Engineering Feedback
C. Century Link Invoice Review
7. Manager's Report
A. Follow -Up Items — Vehicle Violations Report
B. Financial Statements
8. Attorney's Report
9. Engineer's Report
10. Supervisors' Requests and /or Comments
11. Audience Comments
12. Adjournment
NEXT MEETING IS SCHEDULED FOR OCTOBER 19, 2015.
District Office: Meeting Location:
210 N. University Drive, Suite 702 Heritage Greens Community Center
Coral Springs, Florida 2215 heritage Greens Drive
954- 753 -5841 Naples, Florida
www.heritagcgreensedd.org
Naples Daily News
Naples, FL 34110
Affidavit of Publication
Naples Daily News
-------------------------------------------------- +------------------ - - - - --
HERITAGE GREENS COMMUNITY
DEVELOPMENT DISTRICT
210 N UNIVERSITY DR 4702
CORAL SPRINGS FL 33071
REFERENCE: 027769
59776924 REQUEST FOR PROPOSAL
State of Florida
Counties of Collier and Lee
Before the undersigned authority, personally
appeared Dan McDermott, says that he serves as the
Inside Sales Supervisor, of the Naples Daily News,
a daily newspaper published at Naples, in Collier
County, Florida: distributed in Collier
and Lee counties of Florida; that the attached
copy of advertising was published in said
newspaper on dates listed.
Affiant further says that the said Naples Daily
News is a newspaper published at Naples, in said
Collier County, Florida, and that the said
newspaper has heretofore been continuously
day and has been entered as second class mail
matter at the post office in Naples, in said
Collier County, Florida, for a period of 1 year,
next preceding the first publication of the
attached copy of advertisement; and affiant
5eyern T
further says that he has neither paid nor Nyijw
Public -li
promised any person, firm or corporation any auraoje
discount, rebate, commission or refund for the
purpose of securing this advertisement for rt�br
tlrm hc5
publication in the said newspaper. Fou�aaE
PUBLISHED ON: 08/24
AD SPACE: 68 LINE
FILED ON: 08/24/15
---- ------ -- --- -- -- ---- -- --- - ^ --?' - --
Signature of Affiant
Sworn to and Subscribed before me this _11D day of �— 20J�
Personally known by me �•C2t^
vw Notary Public State of Florida
Susan D Flora
y; . My commission FF 040250
OF Expires 07 /28/2017
Naples Daily News
Naples, FL 34110
Affidavit of Publication
Naples Daily News
-------------------------------------------------- +------------------ - - - - --
HERITAGE GREENS CO
DEVELOPMENT DISTRI
210 N UNIVERSITY D
CORAL SPRINGS FL
REFERENCE: 027769
59754500
State of Florida
County of Collier
Before the undersig
appeared Daniel McDer
serves as Inside Sale
News, a daily newspap
Naples, in Collier Cc
attached copy of adve
newspaper on dates li
Affiant further say
News is a newspaper p
Collier County, Flori
newspaper has heretof
published in said Col
day and has been ente
matter at the post of
Collier County, Flori
next preceding the fi
attached copy of adve
further says that he
promised any person,
discount, rebate, core
purpose of securing t
publication in the sa
PUBLISHED ON: 09/12
AD SPACE: 76 LINE
FILED ON: 09/12/1
---------------------
Signature of Affiant
Sworn to and Subscrib
Personally known by m
TEE- RfT—AGff GREENS COMB
HERITAGE GREENS CON
210 N UNIVERSITY DR
CORAL SPRINGS FL 33C
REFERENCE: 531310
690519
State of Florida
Counties of Collier
Before the undersi4
appeared Dan McDermc
the Inside Sales Sur
news, a daily newspa
Collier County, Flor
advertising was publ
listed.
Affiant further say:
News is a newspaper
Collier County, Flor
has heretofore been
entered as second cl
office in Collier Cou
1 year next precendi
attached copy of adv
any person, firm or c
commission or refund
this advertisement f_
newspaper.
AD SPACE:43
FILED ON:10 /01/15
PUBLISHED ON:
September 14, 2015
Signature of Affiant
Sworn to and Subscri
Personally known by
Naples Daily News
Naples, FL 34110
Affidavit of Publication
Naples Daily News
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4DGrau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
Proposal to Provide
Financial Auditing Services
HERITAGE GREENS
COMMUNITY DEVELOPMENT DISTRICT
Proposal Due: September 4, 11:OOAM
Submitted to:
Heritage Greens Community Development District
Attn: Auditing Services
210 N University Drive, Suite 702
Coral Springs, Florida 33071
Submitted by:
Antonio J. Grau, Partner
Grau & Associates
2700 North Military Trail, Suite 350
Boca Raton, Florida 33431
Tel (561) 994 -9299 / (800) 229 -5728
Fax (561) 994 -5823
tonyCZD-araucpa.com / www.graucpa.com
Table of Contents
PAGE
EXECUTIVE SUMMARY / TRANSMITTAL LETTER ....................... ..............................1
FIRM QUALIFICATIONS & EXPERIENCE ..................................... ............................... 3
STAFFQUALIFICATIONS . ........................................................... ............................... 21
REFERENCES............................................................................... ............................... 28
COSTOF SERVICES ...................................................................... .............................31
SUPPLEMENTAL INFORMATION ................................................ ............................... 33
Graze &Associates 2700 North Military Trail, Suite 350
Boca Raton, Florida 33431
6 CERTIFIED PUBLIC ACCOUN'T'ANTS (561) 994 -9299 - (800) 299 -4728
Fax (561) 994 -5823
September 4, 2015
Heritage Greens Community Development District
Attn: Auditing Services
210 N University Drive, Suite 702
Coral Springs, Florida 33071
Re: Request for Proposal for Professional Auditing Services for the fiscal years ended
September 30, 2015 -2017
Grau & Associates (Grau) is pleased to respond to the Heritage Greens Community
Development District's (the "District ") Request for Proposal (RFP), and look forward to working
with you on your audit. We are a team of knowledgeable professionals with extensive
experience in audits for organizations just like yours, and we know how to work with you to
complete an effective and efficient audit.
Since our focus is on government, we fully understand the professional services and
work products required to meet your RFP requirements. Our team provided services in
excess of 19,000 hours for our public sector clients last year, and we currently audit over 300
governmental entities. Our practice is unique as 98% of work is either audit or work related to
government and non - profit entities.
In addition to our firm's focus, Grau & Associates is a great fit for your audit for a variety
of other reasons, Including:
Experience
Grau is proud of the fact that the personnel we assign to your audit are some of the most
experienced auditors in the field. Unlike many other firms, our auditors work almost
exclusively with governmental entities, which mean they are more knowledgeable and
efficient on audits like yours. Our engagement partners have decades of experience and
take a hands -on approach to our assignments, which all ensures a smoother process for
you. Also, due to Grau's very low turnover rate for our industry, you won't have to worry
about retraining your auditors from year to year.
Service
Our clients are pleased with the level of personalized service they receive from our
talented professionals. Because of our extensive experience, we are adept at making the
transition to a new firm as smooth as possible. We work with you to resolve any issues
and keep in regular contact so there are no surprises when the final report delivers. In
fact, your engagement team will report any potential audit adjustments to you on a
regular basis so you will have adequate time to research and respond. Additionally, we
have a disaster recovery plan that includes daily data back -ups and offsite file storage, so
in the case of an emergency, your records would be safe.
Heritage Greens Community Development District
September 4, 2015
Responsiveness
We pride ourselves on our high level of responsiveness. We answer emails and
telephone calls within 24 hours, and usually right away. We are always accessible to
clients during business hours, and make every effort to answer any questions as they
arise. Additionally, we don't just complete your audit and disappear. We understand the
"big picture" and think beyond the traditional auditor's perspective. We remain in touch for
the entire year, suggesting ways you can improve your District's performance,
procedures and controls. We will update, advise and educate you on new or revised
reporting requirements so you are sure to always remain compliant.
Reputation
Our reputation in our field is impeccable. We have never been involved in any
litigation, proceeding or received any disciplinary action. Additionally, we have
never been charged with, or convicted of, a public entity crime of any sort We have
the professional staff available to perform the engagement and resources required to
complete the work. We are financially stable and have never been involved in any
bankruptcy proceedings.
Standards
Grau & Associates is a professional association / licensed certified public accounting firm
serving clients through the state of Florida. We are a member of the American Institute of
Certified Public Accountants (AICPA) and the Florida Institute of Certified Public
Accountants (FICPA). Additionally, individuals are members of both the (GFOA) and
(FGFOA). Grau is also a member of the Governmental Audit Quality Center (GAQC). Our
audit will follow the Auditing Standards of the AICPA, Generally Accepted Government
Auditing Standards, issued by the Comptroller General of the United States, and the
Rules of the Auditor General of the State of Florida, and any other applicable federal,
state and local regulations. We will deliver our reports in accordance with your
requirements.
This proposal is a firm and irrevocable offer for 90 days. We certify this proposal is made
without previous understanding, agreement or connection either with any previous firms or
corporations offering a proposal for the same items. We also certify our proposal is in all
respects fair, without outside control, collusion, fraud, or otherwise illegal action, and was
prepared in good faith. Only the person(s), company or parties interested in the project as
principals are named in the proposal. Grau has no existing or potential conflicts, and anticipates
no conflicts during the engagement. Our Federal I.D. number is 20- 2067322.
We would be happy to answer any questions or provide additional information as needed.
Please do not hesitate to call or email either of our Partners, Antonio J. Grau, CPA
(tgraua-graucpa.com) or Racquel McIntosh, CPA (rmcintoshCa)-araucpa.com) at 561.994.9299.
We thank you for considering our firm's qualifications and experience, and look forward to
serving you.
Very truly yours,
Grau & Associates
cw�
Antonio J. Grau
2
Grau &Associates
CERTIFIED PUBLIC ACCOUNTANTS
Firm Qualifications &
Experience
Grau & Associates is a medium -sized accounting firm providing comprehensive financial and compliance
auditing, attestation and accounting, and other management consulting services and we are properly
registered and licensed by the State of Florida. The Partners, Consultant and Managers of Grau are
members of the American Institute of Certified Public Accountants and the Florida Institute of Certified Public
Accountants.
Grau & Associates is a properly registeredilicensed State of Florida professional corporation and all assigned
supervisory professional staff are properly registered /licensed to practice in the State of Florida.
Grau's Focus and Experience
• We are dedicated to serving Special Districts.
• We currently audit over 300 Special Districts.
• Last year, Grau performed in excess of 19,000 hours of services for our Public Sector Clients under
Governmental Auditing Standards.
• Grau currently only provides audit and attestation services principally for governmental and non-
profit entities under government auditing standards. The firm and staff are 100% dedicated to the
audit practice.
During Grau's history we have consistently focused on providing service to the public sector. By focusing
our resources on this industry, we provide the highest level of services to our Public Sector Clients.
Grau & Associates has a total of 16 employees, 14 professional staff, including 2 Partners and 12
professionals who specialize in providing accounting, consulting, monitoring and auditing services to the
Public Sector and 2 administrative professionals. The number of professional staff by employee classification
is as follows:
Partners * 2 2 2
Managers * 1 1 1
Advisory Consultant 1
In order to maintain our high level of technical competence, we provide continuing professional education
programs for all partners and professional staff members, which exceed national and state standards. All
of the audit professionals of Grau & Associates exceed the education requirements as set forth in
Government Auditing Standards, published by the Comptroller general of the United States, and our
continuing professional education programs ensure that all audit professionals meet the requirements to
participate in audits of government agencies.
4
Professional Staff Tr
Partners - All of our Partners are CPA's and have diversified public accounting experience. They are
responsible for overall engagement performance, policy, direction and quality control and have far
exceeded minimum CPE requirements.
Managers - All of our Audit Managers are CPA's who have demonstrated the ability to plan audit
engagements, supervise personnel and maintain frequent contact with clients. They continually upgrade
their skills through the firm's continuing education programs and courses sponsored by the AICPA, FICPA
and GFOA. They have far exceeded minimum CPE Requirements.
Seniors - All of our Seniors have a minimum of 3 years of diversified public accounting experience. They
perform audits, evaluate staff, review findings and prepare audit reports. They possess the potential for
upward mobility and have far exceeded minimum CPE requirements.
Memberships
All of the firm's CPA's are properly licensed as CPA's and members in good standing of both the American
Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. In addition,
certain firm professionals are members or have been members of the following professional groups:
• FICPA Committee on State and Local Government
• Florida Government Finance Officers Association
• Technical Resource Committee of the Government Finance Officers Association
• Special Review Committee of the Government Finance Officers Association
• Florida Institute of CPA Non - Profit Conference Committee
• Florida Association of Special Districts
• Florida Public Pension Trustees Association
In addition, we have an ongoing recruitment program that seeks only those accountants with a proven
record of academic success. When we recruit at the senior and manager level, we select CPA's with proven
governmental accounting and auditing experience.
Quality Control and Confidentiality
Grau participates in an external quality review program requiring an on -site independent examination of our
auditing practice. Grau has consistently received an unqualified opinion on the quality of our audit practice.
During our firm's last external quality control review, six audits were reviewed, including five government
audits. A copy of the report on the firm's most recent quality review can be found on the following pave.
In addition to scheduled Peer Reviews, our firm continually monitors performance to ensure the h /ghest
quality of services. Under the supervision of the Audit Partner, an Audit Manager is responsible for
monitoring quality control of a// appropriate engagements.
Results of State and Federal Reviews
All state and federal reviews of the firm's reports and working papers have been accepted without change
or revision to issued reports.
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Partial List of Clients
The following is a partial list of clients served and related experience:
COMMUNUDEVBLOPWD�CTS
y
Aberdeen Community Development District
✓
9/30
Allen Plantation Community Development District
✓
9/30
Amelia Concourse Community Development District
✓
9/30
Amelia National Community Development District
✓
9/30
Amelia Walk Community Development District
✓
9/30
Anthem Park Community Development District
✓
9/30
Antigua at St. Augustine Community District
✓
✓
9130
Aqua Isles Community Development District
✓
9/30
Arbor Green Community Development District
✓
9130
Arlington Ridge Community Development District
✓
9/30
Artisan Lakes Community Development District
✓
✓
9/30
_
Ave Maria Stewardship Community Development District �Y
✓
✓
9/30
Aventura lies Community Development District
✓
✓
9/30
Bahia Lakes Community Development District
✓
✓
9/30
_ _
Ballantrae Community Development District
✓
✓
9/30
Ballantrae Hillsborough Community Development District
✓
✓
9/30
Bartram Park Community Development District _
✓
✓
9/30
Bartram Springs Community Development District —�
✓
✓
9/30
Bay Creek Community Development District
✓
✓
9/30
Bay Laurel Community Development District
✓
✓
✓
9/30
Bay Tree Community Development District
✓
✓
9130
Bayside Improvement Development District
✓
✓
9130
Baywinds Community Development District T— _
✓
9/30
Beach Community Development District —� — s
✓
✓
9130
Beacon Tradeport Community Development District
✓
9/30
Beeline Community Development District
✓
✓
9130
Bella Verda East Community Development District
✓
9/30
Bella Verda Lake Community Development District
✓
9/30
Bella Vida Community Development District
✓
✓
9/30
Bellagio Community Development District
✓
✓
9130
_
Belmont Community Development District
✓
✓
9/30
Belmont Lakes Community Development District_^
✓
✓
9/30
Blackburn Creek Community Development District
✓
✓
9/30
Bluewaters Community Development District
✓
✓
9/30
Bobcat Trail Community Developement District
Boggy Creek Community Development District
✓
✓
✓
9/30
9/30
Bonnett Creek Resort Community Development District _ y
✓
✓
9/30
OOMMiJI+ UDEMPMENTD�('I'3
(Continued)
t
Bonita Village Community Development District
✓
✓
9130
Brandy Creek Community Development District
✓
✓
9130
Bridgewater Community Development District
✓
✓
9/30
Bridgewater of Wesley Chapel Community Development District
✓
9/30
Briger Community Development District
✓
✓
9/30
Brooks of Bonita Springs 1 Community Development District
✓
✓
9/30
Brooks of Bonita Springs II Community Development District
✓
✓
9/30
Candler Hills East Community Development District
✓
✓
9/30
Capital Region Community Development District
✓
9/30
Captain's Key Dependent District
✓
✓
9/30
Caribe Palm Community Development District
✓
✓
9/30
Cascades at Groveland Community Development District
✓
9/30
Catalina at Winkler Preserve Community Development District
✓
✓
9130
CBUBM Port Orange West Community Development District
✓
9130
Cedar Pointe Community Development District
✓
✓
9/30
Celebration Point Community Development District
✓
9/30
Central Lake Community Development District
✓
✓
9/30
Century Gardens Community Development District
✓
✓
9/30
Century Gardens at Tamiami Community Development District
✓
✓
9130
Century Parc Community Development District
✓
✓
9/30
CFM (Coolidge Fort Myers) Community Development District
✓
9/30
Chapel Creek Community Development District
✓
9/30
Champions Gate Community Development District _
✓
✓
9/30
Channing Park Community Development District
✓
✓
9/30
City Center Community Development District
✓
9/30
City Place Community Development District
✓
✓
9130
Clearwater Cay Community Development District
✓
9/30
Coastal Lake Community Development District
✓
9/30
Cuconut Cay Community Development District
✓
✓
9130
Concorde Estates Community Development District
9/30
Concorde Station Community Development District
✓
✓
9/30
Connerton West Community Development District
✓
9130
Copper Creek Community Development District
✓
✓
9/30
Copper Oaks Community Development District
✓
9130
Copperstone Community Development District
✓
✓
9130
Coral Bay Community Development District
✓
✓
9/30
Coral Keys Homes Community Development District
✓
✓
9130
Coral Town Park Community Development District
✓
9130
Coronado Community Development District
✓
✓
9130
Cory Lakes Community Development District
✓
✓
9/30
(Continued)'
Q
'
"
Country Club of Mount Dora Community Development District
✓
9/30
Country Greens Community Development District
✓
✓
9/30
Country Walk Community Development District
✓
✓
9/30
Covington Park Community Development District
✓
✓
9/30
Creekside Community Development District y
✓
✓
9/30
Crestview 11 Community Development District
✓
✓
9/30
Crestview West Community Development District
✓
✓
9/30
Cross Country Home Services Community Development District
✓
9130
Cross Creek Community Development District
✓
✓
9/30
Cutler Gay Community Development District
✓
9/30
Cypress Cove Community Development District
✓
✓
9/30
Cypress Grove Community Development District
✓
✓
9/30
Cypress Lakes Community Development District
✓
✓
9/30
Cypress Shadows Community Development District
✓
✓
9/30
Deer Island Community Development District
✓
9/30
Deer Run Community Development District
✓
9/30
Diamond Hill Community Development District
✓
_
✓
9/30
Double Branch Community Development District
✓
✓
9/30
Dove Pond Community Development District
✓
9/30
Downtown Doral Community Development District
✓
✓
9/30
Dunes Community Development District
✓
✓
✓
9/30
Dupree Lakes Community Development District
✓
✓
9/30
Eagle Point Community Development District
✓
9/30
East Bonita Bridge Road Community Development District
✓
✓
9/30
East Park Community Development District
✓
✓
9/30
Easton Park Community Development District
✓
✓
9/30
Enclave at Black Point Marina Community Development District
✓
✓
9130
Encore Community Development District
✓
✓
_
9/30
Enterprise Community Development District _
✓
✓
✓
9/30
Estancia at Wiregrass Community Development District
✓
✓
9/30
Estates at Cherry Lake Community Development District
✓
✓
9/30
Estates at Cherry Lake Community Development District
✓
✓
9/30
Estuary Community Development District
✓
✓
9130
Fallschase Community Development District
✓
✓
9130
Fiddler's Creek Community Development District —
✓
✓
9/30
Fishhawk I Community Development District
✓
✓
9/30
Fishhawk 11 Community Development District
✓
9/30
Fishhawk III Community Development District
✓
9130
Fleming Island Plantation Community Development District _
_
_✓
✓
9130
Founder's Ridge Community Development District �~
✓
9130
COMMUNITY DEVELOPMENT DMCT3
(Continued)
s
_
r
Fountainbleau Lakes Community Development District
✓
✓
9/30
Forest Creek Community Development District �— —
- - - -- --. __—.___.__...._..__.. .______._.__- ....._- .- ._.__.._.
Gardens at Millenia Community Development District
✓
....._✓ _
__ --
_ --
9130
- - - -- -_
9130
Glen St. Johns Community Development District
✓
✓
9/30
Gramercy Farms Community Development District
✓
9130
Grand Hampton Community Development District
✓
✓
9130
Grand Haven Community Development District
✓
✓
9130
Greater Lakes /Sawgrass Community Development District
✓
✓
9130
Greyhawk Landing Community Development District —
✓
9130
Groves Community Development District
✓
✓
9130
Habitat Community Development District
✓
✓
9730
Hacienda Lakes Community Development District
✓
✓
9130
Hamal Community Development District
✓
✓
9/30
Hammocks Community Development District
Harbor Bay Community Development District
✓
✓
9130
9/30
Harbour Isles Community Development District
✓
✓
9/30
Harbourage at Braden River Community Development District
✓
✓
9/30
Harmony Community Development District
✓
✓
9130
Harrison Ranch Community Development District
✓
9/30
Hawk's Point Community Development District
✓
✓
9130
Hemmingway Point Community Development District
✓
✓
9/30
Heritage Bay Community Development District
✓
✓
9/30
Heritage Greens Community Development District
✓
✓
9/30
Heritage Harbor Community Development District
✓
9/30
Heritage Harbour Market Place Community Development District
9/30
Heritage Harbour South Community Development District
✓
9/30
Heritage Isles at Viera Community Development District _
✓
—
9130
Heritage Isles Community Development District
HeritageL'andirig' Comm "urntyC7everopinen�Ttistncf _ . _..:.... _ . _..._.._ _......_..
✓
_..y.....
-., ._
..._.�....
9130
__9_
Heritage Oak Park Community Development District
✓
✓
9130
Heritage Park Community Development District
✓
✓
9130
_
Heritage Springs Community Development District - -- __
✓
✓
9/30
Heron Isles Community Development District — _.
LL
9/30
_
Hickory Hammock Community Development District
_✓
✓
9130
High Ridge/Quantum Community Development District
✓
✓
9/30
Highlands Community Development District
✓
✓
9130
Homestead 50 Community Development District
✓
✓
9/30
Hypoluxo- Haverhill Community Development District
✓
✓
9/30
Independence Park Community Development District
Indigo Community Development District
✓
✓
✓
9130
9130
Indigo East Community Development District
✓
✓
9130
I�
COMMUNITY DUMPMENT D1�TRIG'1'�
�i
Interlaken Community Development District
✓
✓
9/30
Islands at Doral III Community Development District
✓
✓
9/30
Islands at Doral (NE) Community Development District
✓
✓
9/30
Islands at Dora[ (SW) Community Development District
- ...--
✓
-------
_
✓
- - --
9/30
Islands at Doral Townhomes Community Development District
✓
✓
9/30
Journey's End Community Development District
✓
✓
9/30
Jurlington Creek Plantation Community Development District
✓
9/30
Kendall Breeze Community Development District
✓
✓
9/30
Kendall Breeze West Community Development District
✓
✓
9/30
_
Keys Cove Community Development District
✓
✓
9/30
Keys Cove II Community Development District
✓
✓
9/30
Laguna Estates Community Development District
✓
✓
9/30
Laguna Lakes Community Development District
✓
✓
9/30
Lake Ashton Community Development District
✓
9/30
Lake Ashton II Community Development District
✓
✓
9/30
Lake Padgett Estates Community Development District
✓
9/30
Lake Powell Residential Golf Community Development District
✓
✓
9/30
Lakes by the Bay South Community Development District
✓
✓
9130
Lakeshore Ranch Community Development District
✓
✓
9130
Lakeside Community Development District
✓
9/30
Lakeside Landings Community Development District
✓
✓
9/30
Lakeside Plantation Community Development District
✓
9130
Lakewood Ranch 1 Community Development District
✓
9/30
Lakewood Ranch 2 Community Development District
✓
9/30
Lakewood Ranch 3 Community Development District
✓
9130
Lakewood Ranch 4 Community Development District
✓
9130
Lakewood Ranch 5 Community Development District -�
✓
—
9/30
Lakewood Ranch 6 Community Development District
✓
9/30
Legacy Springs Community Development District
✓
9130
Legends Bay Community Development District
✓
9/30
Lexington Community Development District
✓_
✓
9/30
_ _
Live Oak No. 1 Community Development District A
✓
✓
9130
Long Lake Ranch Community Development District
✓
✓
9/30
Longleaf Community Development District
✓
9130
_
Lucaya Community Development District
- --------- - - - -----
Madeira Community Development District
✓
✓
✓
✓
9/30
9/30
Magnolia Park Community Development District
✓
9/30
Magnolia West Community Development District _
✓
9/30
Main Street Community Development District
✓
9/30
Mainstreet Community Development District
✓
9/30
ijl
COMMUNITY DEVELOPMENT DffMC S
(Continued)
�
E
{
e'
Majorca Isles Community Development District
✓
✓
9/30
Maple Ridge Community Development District
✓
✓
9130
Marsh Harbour Community Development District
✓
✓
9/30
Marshall Creek Community Development District
✓
9130
Mayfair Community Development District
✓
_ _
Meadow Pines Community Development District
�✓
✓
_9130
9130
Meadow Point 1 Community Development District
✓
✓
9130
Meadow Point III Community Development District
✓
✓
9/30
Meadow Point IV Community Development District
✓
9130
Meadow Woods Community Development District
✓
9/30
Mediterra North Community Development District
✓
✓
9/30
Mediterra South Community Development District
✓
9/30
Mediterranea Community Development District
✓
✓
9/30
Middle Village Community Development District
✓ y
✓
9/30
Mira Lago West Community Development District
✓
✓
9130
Miromar Lakes Community Development District
✓
9130
Montecito Community Development District
✓
✓
9/30
Monterey /Congress Community Development District
✓
✓
9/30
Moody River Estates Community Development District
✓
✓
9/30
Myrtle Creek Community Development District
✓
9/30
Naples Heritage Community Development District
✓
✓
9130
Narcoossee Community Development District
✓
9130
Newport Tampa Bay Community Development District
✓
9130
North Dade Community Development District M`
✓
✓
9130
Northern Riverwalk Community Development District w
Northwood Community Development District
✓
✓
9130
✓
✓
9/30
Oak Creek Community Development District
✓
✓
9/30
Oakridge Community Development District
✓
✓
9130
Oak-sFead Community tseve-Fop-m-ent -District
°
9130
Old Palm Community Development District w
✓
✓
9130
Orchid Grove Community Development District
✓
✓
9130
Osprey Oaks Community Development District
✓
✓
9130
Community Development District
✓
✓
9130
_OTC
Pal Mar Water Control District
9130
Palm Bay Community Development District
✓
✓
9130
Palm Beach Plantation Community Development District
✓
9/30
Palm Coast Park Community Development District v
�✓
✓
9130
Palm Glades Community Development District
✓
9130
Palma Scla Trace Community Development District
✓_
✓
9/30
Pan American West Community Development District
✓
9130
Panther Trace I Community Development District
9/30
12
DOM[btUNU DEVELOPMENT DL�TRIC'l
(Continued)
Panther Trace II Community Development District
✓
✓
9/30
Panther Trails Community Development District
✓
✓
9/30
Parker Road Community Development District
✓
✓
9/30
Parklands Lee Community Development District
✓
✓
9/30
Parklands West Community Development District
✓
✓
9/30
Parkway Center Community Development District
✓
✓
9130
Paseo Community Development District
✓
✓
9/30
PBR Community Development District
✓
9130
Pebblewalk Village Community Development District
✓
9130
Pelican Marsh Community Development District
✓
9/30
Pembroke Harbor Community Development District
✓
✓
9/30
Pentathlon Community Development District
✓
✓
9/30
Pine Air Lakes Community Development District
✓
✓
9/30
Pine Island Community Development District
✓
9/30
Pine Island South Community Development District
✓
9/30
Piney -Z Community Development District
✓
9/30
Pioneer Community Development District
✓
✓
9/30
Poinciana Community Development District
✓
9/30
Poinciana West Community Development District
✓
✓
9/30
Portico Community Development District
✓_
9/30
Portofino Cove Community Development District
✓
✓
9/30
Portofino Isles Community Development District
✓
✓
9/30
Portofino Landings Community Development District
✓
✓
9130
Portofino Shores Community Development District
✓
9130
Portofino Springs Community Development District
✓
✓
9130
Portofino Vineyards Community Development District
✓
9/30
Portofino Vista Community Development District
✓
✓
9130
Preserve at Wilderness Lake Community Development District
✓
9130
Principal One Community Development District
✓
✓
9/30
Quantum Community Development District
✓_
✓
9/30
Quantum Park Overlay Community Development District —
✓
✓
9130
Randal Park Community Development District
✓
✓
9/30
Remington Community Development District
✓
9130
Renaissance Independent Development District
✓
✓
9130
Reserve Community Development District
✓
9130
Reserve 2 Community Development District
✓
✓
9130
Reunion East Community Development District T ^�
✓
9/30
Reunion West Community Development District
✓
9/30
River Bend Community Development District
✓
9130
River Glen Community Development District
✓
✓
9130
_
River Hall Community Development District _
✓
✓
9/30
13
a0 DEMP'MENT DISTRICTS
(Continued),
_...— - ..._ -. - - - - -- - - - - -- -- — - - - -- - - - -- --
River Place on the St. Lucie Community Development District
a
✓
-- -
y
- --
--
9130
River Ridge Community Development District
✓
✓
9130
Rivercrest Community Development District
✓
✓
9/30
Rivers Edge Community Development District i
✓
✓
9/30
Sabal Palm Community Development District
✓
✓
9130
Sail Harbour Community Development District
✓
✓
9/30
Sampson Creek Community Development District
✓
9/30
Sandy Creek Community Development District
✓_
9/30
Sausalito Bay Community Development District
✓
_
✓
9/30
_ _
Seven Oaks I Community Development District _
✓
✓
9130
Seven Oaks II Community Development District
✓
9/30
Silver Palms Creek Community Development District
✓
✓
9/30
Six Mile Creek Community Development District
✓
9/30
Somerset Community Development District
✓
9/30
_
Sonoma Bay Community Development District
✓
9/30
South Bay Community Development District
✓
9130
South -Dade Venture Development District
✓
✓
9/30
South Fork Community Development District
✓
9/30
South Fork East Community Development District
✓
✓
9/30
South Kendall Community Development District
✓
9/30
South Village Community Development District
✓
9130
Southaven Community Development District
✓
✓
9130
Southern Hills Plantation I Community Development District
✓
9130
Southern Hills Plantation II Community Development District
✓
9130
Southern Hills Plantation III Community Development District
✓
9130
Spicewood Community Development District
✓
✓
9/30
Split Pine Community Development District _
Springridge Community Development District (formerly Killarney) T
✓
✓
✓
9/30
9/30
St. John's Forest Community Development District
✓
9130
Sterling HIII Community Development District
✓
9/30
Stonebrier Community Development District
✓
9/30
Stonegate Community Development District
✓
✓
9/30
Stoneybrook Community Development District
✓
✓
9130
Stoneybrook at Vonico Community Development District
✓
✓
0130
Stoneybrook Oaks Community Development District
✓
9/30
Summerville Community Development District
✓
✓
9130
Sunny Hills Units 12 -15 Dependent District
✓
9/30
SWI Community Development District
✓
9/30
Tails Park Community Development District
✓
✓
9/30
Tampa Palms Community Development District �^
✓
✓
9/30
Tampa Palms Open Space and Transport Community Development District
✓
✓
9130
14
OO DEMOPENTDLSTRICT�
(Continued)
a,
Tara Community Development District
✓
9/30
Terra Bella Community Development District
✓
✓
9/30
Tesoro Community Development District
✓
✓
9/30
Thousand Oaks Community Development District
✓
✓
9/30
Tison's Landing Community Development District
✓
✓
9/30
Tolomato Community Development District
✓
9/30
Tomoka Community Development District
✓
✓
9/30
Town Center at Palm Coast Community Development District
✓
✓
9/30
Tradition Community Development District
✓
9130
Trails at Monterey Community Development District
✓
✓
9130
Trails Community Development District
✓
✓
9/30
Treaty Oaks Community Development District
✓
✓
9/30
Tree Island Estates Community Development District
✓
✓
9/30
Treeline Preserve Community Development District
✓
✓
9/30
Triple Creek Community Development District
✓
✓
9/30
Turnbull Creek Community Development District
✓
✓
9/30
Turtle Run Community Development District
✓
9/30
Tuscany Reserve Community Development District
✓
9130
Twelve Oaks Community Development District
✓
9/30
Two Creeks Community Development District
✓
✓
9/30
University Place Community Development District
✓
✓
9/30
University Square Community Development District
✓
9/30
Urban Orlando Community Development District
✓
✓
9/30
Valencia Acres Community Development District
9130
Vasari Community Development District
✓
9130
Venetian Community Development District
✓
✓
9/30
Venetian Isles Community Development District
✓
9/30
Verandah East Community Development District
✓
✓
9/30
Verandah West Community Development District
✓
9/30
Verandahs Community Development District w
✓
9/30
Verano Center Community Development District
✓
✓
9/30
Verona Walk Community Development District
✓
9/30
Viera East Community Development District
✓
✓
9130
Villa Portofino East Community Development District
✓
✓
9/30
Villa Portofino West Community Development District�y
✓_
✓
9/30
Villa Vizcaya Community Development District
✓
✓
9/30
Village Walk of Bonita Springs Community Development District
✓
9130
Villages at Bloomingdale Community Development District
✓
9130
Village at Gulfstream Park Community Development District
✓
✓
9130
Villages of Westport Community Development District
✓
✓
9130
Vista Community Development District
✓
✓
9/30
15
CO DEVELOPIVNT DL�TRICI'�
(Continued)
r
V
E
$
�
e
C
V
9
IY
9
Vista Lakes Community Development District
✓
✓
9130
Vizcaya in Kendall Community Development District
✓
9/30
Walnut Creek Community Development District
✓
�✓
9/30
Water chase Community Development District — �—
✓
9/30
Waterford Estates Community Development District
✓
✓
9/30
Watergrass Community Development District
✓
✓
9130
Waterlefe Community Development District
9130
_
Water's Edge Community Development District
✓
✓
9/30
Waterset North Community Development District
✓
9/30
Waterstone Community Development District
✓
✓
9/30
Wentworth Estates Community Development District
✓
9130
West Lake Community Development District
✓
✓
9/30
West Villages Independent District
✓
✓
9/30
Westchase Community Development District
✓
✓
9/30
Westchester Community Development District
✓
9/30
Westridge Community Development District
✓
9/3_0
Willow Creek Community Development District
✓
9/30
Winston Trails East Community Development District
✓
9/30
Winter Garden Village at Fowler Groves Community Development District
✓
9130
Woodlands Community Development District
✓
9/30
World Commerce Community Development District
9 /30
Wyndam Park Community Development District
✓
✓
9/30
Wynnfield Lakes Community Development District
✓
✓
9/30
Wynnmere West Community Development District
✓
✓
9/30
TOTAL
386:
3
245'
16
MUMPALMES
OR
rA1� OOMFONBNT UNITS
�Er
�i
Broward County School District (Joint Venture)
Assessment of Maintenance Operations)
City of Cooper City
✓
✓
✓
✓
✓
9130
City of Lauderhill
✓
✓
✓
✓
✓
✓
✓
9/30
City of North Lauderdale
✓
6130
✓
✓
✓
9/30
City of North Palm Beach (Internal Audit)
✓
✓
6/30
Highland County School District (Internal Funds Audit)
✓
9/30
City of Pompano Beach (Joint Venture, 40 %)
6 /30
✓
✓
✓
✓
9/30
Town of Cloud Lake
6/30
Palm Beach County School District (Joint Venture, 20 %)
✓
✓
✓
✓
9130
Town of Davie
Migrant Health Services of Palm Beach County
✓
✓
✓
✓
9/30
Town of Glen Ridge
✓
✓
✓
9130
Town of Haverhill
✓
N/A
_
✓
9/30
Town of Hillsboro Beach
✓
✓
N/A
State of Florida Department of Transportation (Overhead Audits - Various)
✓
9/30
Town of Hypoluxo
✓
✓
N/A
TOTAL
!
✓
9/30
Town of Lantana
✓
✓
✓
9/30
Town of Lauderdale by the Sea
✓
✓
✓
✓
9/30
Town of Mangonia Park
✓
✓
9/30
Village of Golf
✓
✓
✓
9/30
Village of Wellington
✓
✓
✓
9/30
TOTAL
17
�Er
�i
Broward County School District (Joint Venture)
Assessment of Maintenance Operations)
✓
NIA
Broward County School District (Joint Venture, 20 %)
✓
✓
✓
6/30
Florida Community College at Jacksonville (Internal Audit)
✓
6130
Florida Transit Association Finance Corporation
✓
✓
✓
6/30
Highland County School District (Internal Funds Audit)
✓
6 /30
Palm Beach County School District (Assessment of maintenance for Facility
and Pro a Mana ement internal Funds Audit
✓
✓
6/30
Palm Beach County School District (Joint Venture, 20 %)
✓
✓
✓
6/30
Migrant Health Services of Palm Beach County
✓
✓
N/A
South Florida Water Management District
✓
9/30 .
South Florida Water Management District CERP Program
_ Management Services (Joint Venture)
✓
N/A
_
State of Florida Department of Management Services (Construction)
✓
N/A
State of Florida Department of Transportation (Overhead Audits - Various)
✓
✓
N/A
TOTAL
!
a
4.
17
NON - PROFIT CLIB M SAS ww
AND
RHLAIM
y
✓
✓
✓
✓
✓
Aid to Victims of Domestic Abuse, Inc.
City of Cooper City General Employee Retirement Plan
✓
✓
✓
✓
✓_
✓
6/30
Alliance for Human Services, Inc.
Brevard Workforce Development Board, Inc.
✓
✓
✓
✓
✓
✓
✓
6130
6/30
N/A
Broward County Human Rights Board /Division (Joint Venture, 30 %)
Broward Education Foundation
✓
Florida Public Utilities 401(k) and Pension Plans
✓
✓
✓
✓
6130
Christian Manor
✓
✓
✓
✓
✓
✓
12/31
Delray Beach Community Land Trust
_- _.__..._..................
-
✓
Town of Hypoluxo Defined Contribution Retirement Plan
✓
9/30
Family Promise
✓
✓
✓
9/30
TOTAL
✓
12/31
Hispanic Human Resources Council
✓
✓
✓
✓
✓
✓
✓
✓
✓
✓
✓ I
i ✓
✓
9/30
6/30
Mae Voien Senior Center
National Board for Registration of Registrars
✓
✓
3/31
National Cancer Registration Board
✓
✓ (
6/30
North Lauderdale Academy High School
Northwood Development Corporation
✓
✓
✓
✓
✓
✓
✓
I
✓
6/30
9/30
Palm Beach Community College Foundation
__ _ _._..... _...__._
Palm Beach County Workforce Development Board (Joint Venture,
_25%)
✓
�
✓
✓
—
__.T
✓
—__
6/30
--
�
i
6130
Pasco-Hernandez Workforce Board
-- .._._. ._- ---- _._ ..........
✓
✓
✓
_
✓
6130
_. - - - - -- —'
Southwest Florida Workforce Development Board
Urban League of Palm Beach County
_
✓
✓
_
_6130
6130
TOTAL
NMS
Campbell Property Management 401(k)
✓
✓
✓
✓
✓
12/31
9/30
City of Cooper City General Employee Retirement Plan
City of Lauderhill General Employee Retirement Plan
✓
9/30
City of Parkland Police Pension Fund
✓
✓
9130
Cross County Home Services and Affiliates 401(k) Plan
✓
✓
9/30
_ _
Danmar Corporation 401(k) Plan
✓
✓
12/31
Florida Public Utilities 401(k) and Pension Plans
✓
✓
12131
Jacksonville Police and Fire Pension Fund
✓
9/30
Pinetree Water Control District Defined Contribution Retirement Plan
✓
9/30
Town of Davie General Employees Retirement Plan
✓
9/30
Town of Hypoluxo Defined Contribution Retirement Plan
✓
✓
9/30
Town of Lauderdale By The Sea Volunteer Firefighters Pension Plan
✓
✓
9/30
TOTAL
12",
18
RMAL DL�TRIC'l�
i
9
401,
.
v
,
a
Belle Fontaine Improvement District
19130
Boca Raton Airport Authority
✓
✓
9130
Central Broward Water Control District
✓
✓
9130
Central County Water Control District
✓
✓
9130
Citrus County Mosquito Control District
✓
9130
East Central Regional Wastewater Treatment Facility
✓
✓
✓
9130
East Naples Fire Control and Rescue District
✓
✓
9/30
_
Greater Boca Raton Beach and Park District
✓
✓
9/30
Greeneway Improvement District
✓
9/30
Hobe -St. Lucie Conservancy District
✓
✓
9/30
Homestead Educational Facilities Benefits District
✓
9/30
Horizons Improvement District
✓
9/30
Key Largo Waste Water Treatment District
19130
Lake Padgett Estates Independent Special District
✓
9/30
Lakewood Ranch Inter - District Authority
✓
9/30
Lost Rabbit Public Improvement District
✓
9/30
Loxahatchee Groves Water Control District
✓
✓
9130
Myakka City Fire Control District
✓
9/30
_
Pal Mar Water Control District T
✓
✓
9130
Palm Beach Soil and Water Conservation District
✓
9/30
Pinellas Park Water Management District
✓
9/30
Pinetree Water Control District
✓
✓
9/30
Ranger Drainage District
'Renaissance
✓
✓
9130
Improvement District
19130
San Carlos Park Fire Protection and Rescue Service District
✓
✓
9/30
South Indian River Water Control District
✓
✓
✓
9130
South Trail Fire Protection & Rescue District
✓
✓
9130
_
St. Lucie West Special District
✓
�✓
9/30
Sun 'N Lake of Sebring Improvement District
Sunshine Water Control District
✓
✓
9130
✓
✓
9130
Twelve Oaks Improvement District.
✓
✓
9130
West Lakeland Water Control District
✓
9/30
West Villages Independent District
✓
✓
9130
_ TOTAL..;"
"
19
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20
IM
Grau &Associates
CERTIFIED PUBLIC ACCOUNTANTS
Staff Qualifications,,
Experience & Resumes
21
QUALITY AND EXPERIENCE OF FIRM'S ASSIGNED AUDITING PERSONNEL
You will have two partners available and our consultant for any technical assistance. In addition, an audit
manager will be available for the engagement and a senior will be assigned to the engagement that will
perform the majority of fieldwork. Additional staff are available to assist with the engagement should the
need arise,
Name _
Years
CPE within last 2 years
Professional
performing
Memberships
government
audits
ANTONIO 7. GRAD, CPA /CFP/
Over 30
Government Accounting,
AICPA
PFS /ABV (Partner)
Auditing: 36 hours
FICPA
FGFOA
Accounting, Auditing and Other:
GFOA
198 hours
ANTONIO S. GRAD, CPA
Over 40
Government Accounting and
AICPA
(Concurring Review Consultant)
Auditing: 32 hours
FICPA
ICPA
Accounting, Auditing and Other:
62 hours
RACQUEL MCINTOSH, CPA
Over 10
Government Accounting and
_
AICPA
(Partner)
Auditing hours:41
FICPA
Accounting, Auditing and Other
45 hours
22
POSITION DESCRIPTIONS
Engagement Partner
The engagement will be performed under the direct supervision of an Engagement Partner. The
Engagement Partner will participate extensively during the various stages of the engagement and has
direct responsibility for engagement policy, direction, supervision, quality control, security, confidentiality
of information of the engagement and communication with client personnel.
The Engagement Partner will also be involved in:
coordinating all services;
directing the development of the overall audit
approach and plan;
:• performing an overriding review of work papers;
o resolving technical accounting and reporting issues;
reviewing, approving and signing reports,
management letters, and other audit engagement
products; and,
e• ascertaining client satisfaction with all aspects of our
engagement, such as services and the personnel
assigned.
Concurring Review and Advisory Consultant
A Concurring Review Consultant will be available as a sounding board to advise in those areas where
problems are encountered. He will also perform a second review of all reports to be issued by Grau &
Associates.
Audit Manager and Senior
The assigned personnel will work closely with the partner and the District to ensure that the financial
statements and all other reports are prepared in accordance with professional standards and firm policy.
Responsibilities will include:
planning the audit;
preparing or modifying audit programs, as needed;
evaluating internal control and assessing risk;
communicating with the client and the partners the progress of the audit; and
determining that financial statements and all reports issued by the firm for accuracy, completeness
and that they are prepared in accordance with professional standards and firm policy.
Information Technology Consultants and Personnel
In addition to the assigned personnel above, Grau and Associates has staff with significant IT auditing
experience that will assist in the evaluation and testing of internal controls. Because our staff has both a
financial audit and IT background, they are able to communicate effectively all IT related concerns to
management. In addition, Grau contracts with an outside group of IT management consultants to assist with
matters including, but not limited to; network and database security, internet security and vulnerability testing.
CONTINUITY Grau's engagement team's workload is organized in such a way that additional
OF STAFF AND,, activities brought about by this engagement will not impact our current commitments
AUDIT TIEAM to our clients. We have sufficient staff capacity to integrate these professional services
into our present operations, while continuing to maintain the highest standards of
quality and time lines for our clients.
23
COMPOSITION OF ENGAGEMENT TEAM
In contrast to the majority of both national and local firms, Grau's proposed engagement team is
comprised of an exceptionally large percentage of high -level audit professionals. This gives us the
ability to quickly recognize problems and be more efficient as a result of our Team's DECADES of
governmental auditing experience.
30%
Grau & Associates
30%
V PARTNER! CONSULTANT
- MANAGER
■ SENIOR
STAFF
20%
80 percent of engagement will be performed by
POFY"ers, Kanagelne"t and Sevier SAai'xi
VS.
Typical Local CPA Firm: Typical National CPA Firm
- PARTNERS
-
PA NOS 10% , MANAGERS
- MANAGERS E SENIOR
• SENIOR 37AFF
37AFF
15%
20%
Fifty -five percent of engagement is Forty -five percent of engagement is
performed by "Management" performed by "Management"
24
Antonio J. Grau, CPA /CFP /PFS /ABV, Partner
e -mail: tgrayAgraucp xom
Education
Bachelor of Arts, Business Administration, 1983 University of South Florida; Accredited in Business Valuation
by the AICPA, 1998; Personal Financial Specialist, 1997
Professional History
CPA, in Florida since February 28, 1985, Certificate No. 15330
Grau & Associates
Partner
2006 - Present
Grau & Company
Partner
1995 -2005
Grau & Company
Audit Manager
1987 -1995
International Firm
Auditor
1985 -1986
Grau & Company
Staff Accountant
1983 -1984
Clients Served (partial rst)
( >300) Various Special Districts
Brevard Workforce Board
Broward Education Foundation
City of Cooper City
City of Lauderdale Lakes
City of Lauderhill
City of Lauderhill General Pension
City of North Lauderdale
City of Oakland Park
Delray Beach Housing Authority
East Central Regional Wastewater Treatment Fad
Florida Community College at Jacksonville
Florida Department of Management Services
Greater Boca Raton Park & Beach District
Highland County School District
Hispanic Human Resource Council
Key Largo Water Treatment District
Mae Volen Senior Center, Inc,
North Lauderdale Academy High School
Orlando Housing Authority
Palm Beach County Workforce Development Board
Peninsula Housing Programs
School Board of Broward County
School Board of Miami -Dade County
School Board of Palm Beach County
South Florida Water Management District
Southwest Florida Workforce Development Board
Town of Davie
Town of Hypoluxo
Village of Wellington
West Palm Beach Housing Authority
Professional Education (over the last two years)
Course Hours
Government Accounting and Auditing 36
Accounting, Auditing and Other 198
Total Hours 234
Other Qualifications
As a member of the Government Finance Officers Association Special Review Committee, Mr. Grau
participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting.
Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School
Board of Miami -Dade County.
Professional Associations /Memberships
American Institute of Certified Public Accountants Florida Government Finance Officers Association
Florida Institute of Certified Public Accountants Government Finance Officers Association Member
25
Antonio S. Grau, CPA, Concurring Review Consultant
e -mail. asarau(�graucpa.com
Education
Bachelor Degree, Business Administration, 1966, University of Miami, Certificate of Educational Achievement
from the AICPA in Governmental and Not - For - Profit Accounting and Auditing, 199411995.
Professional History
CPA in Florida since April 29, 1970, Certificate No. 2623
Grau & Company Partner 1977 -2004
Public Company Financial Officer 1972 -1976
International Firm Auditor 1966 -1972
Clients Served (partial list)
Mr. Grau was the head of the governmental audit department of Grau & Company, and performs the
concurring review and advises on all the governmental audits of the firm.
Atlanta Housing Authority Hispanic Human Resource Council
Broward County Housing Authority Mae Volen Senior Center, Inc.
City of Dania Beach Miami Beach Housing Authority
City of Lauderdale Lakes North Lauderdale Academy High School
City of Lauderhill Palm Beach County Workforce Development Board
City of Lauderhill General Pension School Board of Miami -Dade County
City of Miami Springs South Florida Water Management District
City of Oakland Park Town of Hypoluxo
City of Sweetwater Pension Town of Miami Lakes
Florida Community College at Jacksonville Town of Southwest Ranches
Highland County School District Village of Biscayne Park
Downtown Development Authority of the City of West Palm Beach Housing Authority
Miami I Community Development Block Grants
Professional Education (over the last two years)
Course Hours
Government Accounting and Auditing 32
Accounting, Auditing and Other 62
Total Hours 94
Other Qualifications
Mr. Grau was the review team leader for the Quality Review of the Office of Management Audits of School
Board of Miami -Dade County.
Professional Associations
Member, American Institute of Certified Public Accountants
Member, Florida Institute of Certified Public Accountants
Past member, State and Local Government Committee, Florida
Institute of Certified Public Accountants (1996 -1997)
Past member, Quality Review Acceptance Committee, Florida
Institute of Certified Public Accountants (1991 -1993)
Past member of BKR International Committee on Government and Non - Profit Accounting and Auditing
26
Racquel C. McIntosh, CPA, Partner
e -mail: rmcintoshAgraucpa.com / 661 -939 -6669
Education
Master of Accounting, MACC; Florida Atlantic University, December 2004; Bachelor of Arts - Majors:
Accounting and Finance; Florida Atlantic University, May 2003
Professional History
Grau & Associates
Grau & Associates
Grau & Associates
Grau & Associates
Grau & Company
FAU Foundation
Partner
Manager
Senior Auditor
Staff Auditor
Staff Auditor
Graduate Assistant
Clients Served (partial list)
( >300) Various Special Districts
Brevard Workforce Development Board
Broward Education Foundation
Central Broward Water Control District
City of Cooper City
City of Pompano Beach (Joint Venture)
East Central Regional Wastewater Treatment Fac.
East Naples Fire Control & Rescue District
Greater Boca Raton Beach & Park District
Key Largo Wastewater Treatment District
2014 - Present
2009 -2014
2007 -2009
2006 -2007
2005 -2006
2002 -2004
Pinetree Water Control District (Broward /Palm Beach)
Ranger Drainage District
San Carlos Park Fire Protection & Rescue District
Southwest Florida Workforce Development Board
South Trail Fire Protection & Rescue
Sun N Lake of Sebring Improvement District
Town of Hypoluxo
Town of Lantana
Town of Mangonio Park
Town of Hillsboro Beach
Village of Golf
Professional Education (over the last two years)
Course Hours
Government Accounting and Auditing 41
Accounting, Auditing and Other 48
Total Hours 889
Professional Associations/ Memberships
American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
FICPA Young CPAs Committee
FICPA Accounting Careers Committee
27
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28
(*I
Grau &Associates
CFRTIFIFD PUBLIC ACCOUNTANTS
References
29
We have included three references of government engagements that require compliance with
laws and regulations, follow fund accounting, and have financing requirements, which we
believe are similar to the District.
Scope of Work Financial audit
Engagement Partner Antonio J. Grau
Dates Annually since 2001
Client Contact Stephen Bloom
210 North University Drive, Suite 702
Coral Springs, Florida 33071
954-753-6841
Scope of Work Financial
Engagement Partner ~ Antonio J. Grau
Dates Annually since 1998
Client "on C�t Darrin Mossing, Finance Director
476 W. Town Place, Suite 114
St. Augustine, Florida 32092
904-940-5850
Scope of Work Financial audit
Engagement Partner Antonio J. Grau
Dates Annually since 2004
Client Contact Todd Wodraska, Vice President
2601 A Burns Road
Palm Beach Gardens, Florida 33410
661-630-4922
�CEI
Grau & Associates
CERTIFIED PUBLIC ACCOUNTANTS
Cost of Services
31
Our proposed all - inclusive fees for the financial audit for the fiscal years ended September 30,
2015 -2017 is as follows:
Year Ended September 30, Fee
2014 $2,800
2016 $2,900
2017 $3,000
The above fees are based on the assumption that the District maintains its current level of
operations. Should conditions change or Bonds are issued the fees would be adjusted
accordingly upon approval from all parties concerned.
32
*1
Grau &Associates
CERTIFIED PUBLIC ACCOUNTAN'T'S
Supplemental Information
33
Specific Audit Approach
SCOPE / WORK PRODUCTS / RESULTS
Grau's Understanding of Work Product / Scope of Services:
We recognize the District is an important entity and we are confident our firm is eminently qualified to
meet the challenges of this engagement and deliver quality audit services. You would be a valued
client of our firm and we pledge to commit all firm resources to provide the level and quality of
services (as described below) which not only meet the requirements set forth in the RFP but will
exceed those expectations. Grau & Associates fully understands the scope of professional services
and work products requested. Our audit will follow the Auditing Standards of the AICPA, Generally
Accepted Government Auditing Standards, issued by the Comptroller General of the United States, and
the Rules of the Auditor General of the State of Florida and any other applicable Federal, State of Local
regulations. We will deliver our reports in accordance with your requirements and will perform
field work at the office where the District records are maintained.
Proposed segmentation of the engagement
Our approach to the audit engagement is a risk -based approach which integrates the best of traditional
auditing techniques and a total systems concept to enable the team to conduct a more efficient and
effective audit. The audit will be conducted in three phases, which are as follows:
Phase I - Preliminary Planning
A thorough understanding of your organization, service objectives and operating environment is
essential for the development of an audit plan and for an efficient, cost- effective audit. During this
phase, we will meet with appropriate personnel to obtain and document our understanding of your
operations and service objectives and, at the same time, give you the opportunity to express your
expectations with respect to the services that we will provide. Our work effort will be coordinated so
that there will be minimal disruption to your staff.
During this phase we will perform the following activities:
• Review the regulatory, statutory and compliance requirements. This will include a review of
applicable federal and state statutes, resolutions, bond documents, contracts, and other
agreements.
Read minutes of meetings.
• Review major sources of information such as budgets, organization charts, procedures,
manuals, financial systems, and management information systems.
• Obtain an understanding of fraud detection and prevention systems.
• Obtain and document an understanding of internal control. Consider the methods that are used
to process accounting information which influence the design of the internal control. This
understanding includes knowledge about the design of relevant policies, procedures, and
records, and whether they have been placed in operation.
• Assess risk and determine what controls we are to rely upon and what tests we are going to
perform. Perform test of controls.
• Develop audit programs to incorporate the consideration of financial statement assertions,
specific audit objectives, and appropriate audit procedures to achieve the specified objectives.
• Discuss and resolve any accounting, auditing and reporting matters which have been identified.
34
Phase II - Execution of Audit plan
The audit team will complete a major portion of transaction testing and audit requirements during this
phase. The procedures performed during this period will enable us to identify any matter that may
impact the completion of our work or require the attention of management. Tasks to be performed in
Phase II include, but are not limited to the following:
• Apply analytical procedures to further assist in the determination of the nature, timing, and
extent of auditing procedures used to obtain evidential matter for specific account balances or
classes of transactions.
• Perform tests of account balances and transactions through sampling, vouching, confirmation
and other analytical procedures.
• Perform tests of compliance.
Phase III - Completion and Delivery
In this phase of the audit, we will complete the tasks related to year -end balances and financial
reporting. All reports will be reviewed with management before issuance, and the partners will be
available to meet and discuss our report and address any questions. Tasks to be performed in Phase III
include, but are not limited to the following:
• Perform final analytical procedures.
• Review information and make inquiries for subsequent events.
• Meeting with Management to discuss preparation of draft financial statements and any potential
findings or recommendations.
You should expect more from your accounting firm than a signature in your annual financial report, Our
concept of truly responsive professional service emphasizes taking an active interest in the issues of
concern to our clients and serving as an effective resource in dealing with those issues. In following this
approach, we not only audit financial information with hindsight but also consider the foresight you
apply in managing operations.
Application of this approach in developing our management letter is particularly important given the
increasing financial pressures and public scrutiny facing today's public officials. We will prepare the
management letter at the completion of our final procedures.
In preparing this management letter, we will initially review any draft comments or recommendations
with management. In addition, we will take necessary steps to ensure that matters are communicated
to those charged with governance.
In addition to communicating any recommendations, we will also communicate the following, if any:
• Significant audit adjustments;
• Significant deficiencies or material weaknesses;
• Disagreements with management; and,
• Difficulties encountered in performing the audit,
Our findings will contain a statement of condition describing the situation and the area that needs
strengthening, what should be corrected and why. Our suggestions will withstand the basic tests of
corrective action:
35
• The recommendation must be cost effective;
• The recommendations are to be the simplest to effectuate in order to correct a problem;
• The recommendation must go to the heart of the problem and not just correct symptomatic
matter; and
• The corrective action must take into account why the deficiency occurred.
To assure full agreement with facts and circumstances, we will fully discuss each item with
Management prior to the final exit conference. This policy means there will be no "surprises" in the
management letter and fosters a professional, cooperative atmosphere.
LI•uu
We emphasize a continuous, year -round dialogue between the District and our management team. We
typically begin our audit process with an entrance conference before the onsite fieldwork begins. We
regularly communicate through personal telephone calls and electronic mail throughout the audit and
on a regular basis. Our clients have the ability to transmit information to us on our secure client portal
with the ability to assign different staff with separate log on and viewing capability. This further
facilitates efficiency as all assigned users receive electronic mail notification as soon as new
information has been posted into the portal. We strive to continue to keep an open line of
communication through the fieldwork and ending with an exit conference.
KL�
Additional Services
Grau & Associates also provide a broad range of other management consulting services. Our expertise
has been consistently utilized by Governmental and Non - Profit entities throughout Florida. Examples of
engagements performed are as follows:
• Accounting systems
• Development of budgets
• Organizational structures
• Financing alternatives
• IT Auditing
• Fixed asset records
• Cost reimbursement
• Indirect cost allocation
• Grant administration and compliance
ARBITRAGE
The federal government has imposed complex rules to restrict the use of tax - exempt financing. Their
principal purpose is to eliminate any significant arbitrage incentives in a tax - exempt issue. We have
determined the applicability of these requirements and performed the rebate calculations for more than
150 bond issues, including both fixed and variable rate bonds. Please find a partial list of clients served
on the following pages.
37
GRAU HAS PROVIDED ARBITRAGE SERVICES FOR
GOVERMENTAL CLIENTS INCLUDING:
■ Aberdeen Community Development District
• Amelia Walk Community Development District
• Arlington Ridge Community Development District
• Bertram Park Community Development District
• Bartram Springs Community Development District
■ Bayside Improvement District
■ Baywinds Community Development District
■ Beacon Lakes Community Development District
■ Beacon Tradeport Community Development District
■ Bobcat Trait Community Development District
■ Boynton Village Community Development District
• Brandy Creek Community Development District
• Briger Community Development District
• Brighton Lakes Community Development District
• Brooks of Bonita Springs Community Development District
• Candller Hills East Community Development District
• Capital Region Community Development District
• Cedar Pointe Community Development District
• Championsgate Community Development District
• Chevel West Community Development District
• City Place Community Development District
• Coconut Cay Community Development District
• Colonial Country Club Community Development District
• Cory Lakes Community Development District
• Country Greens Community Development District
• Creekside Community Development District
• Double Branch Community Development District
• Dunes Community Development District
• Durbin Crossing Community Development District
• East Bonita Beach Road Plantation Comm. Development District
■ East Homestead Community Development District
■ East Park Community Development District
• Enclave at Black Point Marina Community Development District
• Falcon Trace Community Development District
• Fiddler's Creek Community Development District I
■ Fiddler's Creek Community Development District 11
■ Fleming Island Plantation Comm. Dev. District
■ Grand Haven Community Development District
• Griffin Lakes Community Development District
• Habitat Community Development District
• Hamal Community Development District
• Hammocks Community Development District
• Harbour Lakes Estates Comm. Development District
■ Harmony Community Development District
■ Heritage Bay Community Development District
• Heritage Palms Community Development District
• Heritage Pines Community Development District
• Heritage Springs Community Development District
• Huntington Community Development District
• Indigo East Community Development District
• Islands of Doral III Community Development District
• Julington Creek Plantation Comm. Dev. District
• Laguna Lakes Community Development District
• Lake Ashton Community Development District
• Lake Ashton II Community Development District
• Lake Powell Residential Golf Community Dev. District
• Lakes By The Bay South Community Dev. District
• Lakewood Ranch 1 Community Development District
• I andmark at Doral Community Development District
• Juritngton Creek Plantation Community Dev. District
• Lakewood Ranch 2 Community Development District
• Lakewood Ranch 3 Community Development District
• Lakewood Ranch 4 Community Development District
• Lakewood Ranch 5 Community Development District
• Lakewood Ranch 6 Community Development District
• Legacy Springs Improvement District No. 1
• Live Oak Community Development District
• Main Street Community Development District
• Marshall Creek Community Development District
■ Meadow Pointe It Community Development District
■ Mediterra North Community Development District
■ Mediterre South Community Development District
• Mediterranea Community Development District
■ Midtown Miami Community Development District
■ Moody River Community Development District
■ Monterra Communty Development District
■ Narcossee Community Development District
• North Springs Improvement District
• Oakstead Community Development District
■ Old Palm Community Development District
• Orchid Grove Community Development District
■ OTC Community Development District
• Overoaks Community Development District
■ Palm Glades Community Development District
• Parklands Lee Community Development District
■ Parklands West Community Development District
• Parkway Center Community Development District
• Pine Air Lakes Community Development District
■ Pine Island Community Development District
• Pine Ridge Plantation Community Development District
38
ARBITRAGE SERVICES (Continued)
• Portofino Cove Community Development District
• Portofino Isles Community Development District
• Portofino Landings Community Development District
• Portofno Shores Community Development District
• Portofino Vista Community Development District
• Reunion East Community Development District
• Reunion West Community Development District
• Ridgewood Trails Community Development District
• River Place on the St. Lucie Community Dev. District
■ Rolling Hills Community Development District
• Sampson Creek Community Development District
■ South Dade Venture Community Development District
■ South Village Community Development District
• Spicewood Community Development District
• Split Pine Community Development District
• Stonegate Community Development District
• Stoneybrook Community Development District
• Stoneybrook West Community Development District
• The Crossings at Fleming Island Comm. Dev. District
• Tison's Landing Community Development District
■ Treeline Preserve Community Development District
• Turnbull Creek Community Development District
• Tuscany Reserve Community Development District
■ University Place Community Development District
■ Urban Orlando Community Development District
• Vasari Community Development District
■ Verandah East Community Development District
• Verandah West Community Development District
■ Verano Center Commun ity Development District
• Villa Portofino East Community Development District
■ Villa Vizcaya Community Development District
• Villages of Westport Comm. Development District
■ Villasol Community Development District
■ Vista Lakes Community Development District
■ Vizcaya Community Development District
■ Vizcaya in Kendall Community Development District
• Walnut Creek Community Development District
■ Waterchase Community Development District
• Waterford Estates Community Development District
• Waterstone Community Development District
• Wentworth Estates Community Development District
■ Westchester Community Development District #1
• Woodlands Community Development District
■ Wynnfield Lakes Community Development District
Grain provides value and service
W above and beyond
K
K,{ onal auditor's "product"
We look forward to providing Heritage Greens Community Development
District with our resources and experience to accomplish not only those
minimum requirements set forth in your Request for Proposal, but to
exceed those expectations!
For even more information on Grau & Associates
please visit us on www.graucpa.com.
39
HERITAGE GREENS COMMUNITY
DEVELOPMENT DISTRICT
PROPOSAL FOR AUDIT SERVICES
PROPOSED BY:
Berger, Toombs, Elam, Gaines & Frank
CERTIFIED PUBLIC ACCOUNTANTS, PL
600 Citrus Avenue, Suite 200 (772) 461 -6120
Fort Pierce, Florida 34950
CONTACT PERSON:
J. W. Gaines, CPA, Director
DATE OF PROPOSAL:
September 4, 2015
TABLE OF CONTENTS
DESCRIPTION OF SECTION PAGE
A.
Letter of Transmittal
1 -2
B.
Profile of the Proposer
Description and History of Audit Firm
3
Professional Staff Resources
4 -5
Ability to Furnish the Required Services
5
Arbitrage Rebate Services
6
C.
Governmental Auditing Experience
7 -13
D.
Fee Schedule
14
E.
Scope of Work to be Performed
14
F.
Resumes
15 -28
G.
Peer Review Letter
29
H.
Additional Documents Required
Notice of Request for Proposal
30
Instructions to Proposers
31 -33
Evaluation Criteria Sheet
34
<<1 Gaies & Fra bk, Elam,
Certified Public ACCOLMHnLi PL
600 Citrus Avenue
Suite 200
Fort Pierce, Florida 34950
772/461 -6120 // 461 -1155
FAX: 772/468 -9278
September 4, 2015
Heritage Greens Community Development District
Severn Trent Management Services
210 N. University Drive, Suite 702
Coral Springs, Florida 33071
Thank you very much for the opportunity to present our professional credentials to provide
audit services for Heritage Greens Community Development District.
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL has assembled a
team of governmental and nonprofit specialists second to none to serve our clients. Our firm
has the necessary qualifications and experience to serve as the independent auditors for
Heritage Greens Community Development District. We will provide you with top quality,
responsive service.
Experience
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL is a recognized
leader in providing services to governmental and nonprofit agencies throughout Florida. We
have been the independent auditors for a number of local governmental agencies and through
our experience in performing their audits, we have been able to increase our audit efficiency
and; therefore, reduce costs. We have continually passed this cost savings on to our clients
and will continue to do so in the future. As a result of our experience and expertise, we have
developed an effective and efficient audit approach designed to meet or exceed the
performance specifications in accordance with auditing standards generally accepted in the
United States of America, the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States and
the standards for financial and compliance audits contained in OMS Circular A -133, "Audits of
States, Local Government, and Nonprofit Organizations ", with minimal disruption to your
operations. Our firm has frequent technical updates to keep our personnel informed and up-
to -date on all changes that are occurring within the industry.
Fort Piercg ! Stuart
Member AICPA Member AICPA Division For CPA Firms Member FICPA
Privare Companies Practice Section
1'' Berger, Toombs, Elam,
Cep Gaines & Frank
Heritage Greens Community Development District
September 4, 2015
To facilitate your evaluation of our qualifications and experience, we have arranged this
proposal to include a resume of our firm, including our available staff, our extensive prior
governmental and nonprofit auditing experience and clients to be contacted.
You need a firm that will provide an efficient, cost - effective, high - quality audit within critical
time constraints. You need a firm with the prerequisite governmental and nonprofit experience
to perform your audit according to stringent legal and regulatory requirements, a firm that
understands the complex nature of community development districts and their unique
compliance requirements. You need a firm with recognized governmental and nonprofit
specialists within the finance and governmental communities. And, certainly, you need a firm
that will provide you with valuable feedback to enhance your current and future operations.
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL is that firm. J. W.
Gaines is the person authorized to make representations for the firm.
Thank you again for the opportunity to submit this proposal to Heritage Greens Community
Development District.
Very truly yours,
Berger, Toombs, Elam, Gaines & Frank
Certified Public Accountants PL
Fort Pierce, Florida
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PROFILE OF THE PROPOSER
Description and History of Audit Firm
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL is a Treasure
Coast public accounting firm, which qualifies as a small business firm, as established by the
Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We
are a member of the Florida Institute of Certified Public Accountants and the American
Institute of Certified Public Accountants. The firm was formed from the merger of Edwards,
Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated
in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004.
Our tremendous growth rate experienced over the last 55 years is directly attributable to the
firm's unrelenting dedication to providing the highest quality, responsive professional
services attainable to its clients.
We are a member of the Private Companies Practice Section (PCPS) of the American
Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards.
Membership in this practice section requires that our firm meet more stringent standards
than standard AICPA membership. These rigorous requirements include the requirement of
a triennial peer review of our firm's auditing and accounting practice and annual Continuing
Professional Education (CPE) for all accounting staff (whether CPA or non -CPA). For
standard AICPA membership, only a quality review is required and only CPAs must meet
CPE requirements.
We have been extensively involved in serving local government entities with professional
accounting, auditing and consulting services throughout the entire 63 year history of our
firm. Our substantial experience over the years makes us uniquely qualified to provide
accounting, auditing, and consulting services to these clients. We are a recognized leader
in providing services to governmental and nonprofit agencies on the Treasure Coast and in
Central and South Florida, with extensive experience in auditing community development
districts and water control districts. We were the independent auditors of the City of Fort
Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County
since 2002, and for 30 of the 34 years that the county has been audited by CPA firms.
Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, St.
Lucie County, Indian River County and Martin County, We also presently audit over 50
Community Development Districts throughout Florida.
Our firm was founded on the belief that we are better able to respond to our clients needs
through education, experience, independence, quality control, and personal service. Our
firm's commitment to quality is reflected in our endeavor of professional excellence via
continuing education, the use of the latest computer technology, professional membership in
PCPS and peer review.
We believe our approach to audit engagements, intelligence and innovation teamed with
sound professional judgment enables us to explore new concepts while remaining sensitive
to the fundamental need for practical solutions. We take pride in giving you the assurance
that the personal assistance you receive comes from years of advanced training, technical
experience and financial acumen.
-3-
Professional Staff Resources
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL has a total of
26 professional and administrative staff (including 11 professional staff with extensive
experience servicing government entities). The work will be performed out of our Fort
Pierce office with a proposed staff of one senior accountant and one or two staff
accountants supervised by an audit manager and audit partner. With the exception of the
directors of the firm's offices, the professional staff is not specifically assigned to any of our
individual offices. The professional and administrative staff resources available to you
through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL are as
follows:
Total
Partners /Directors (CPA's) 5
Principals (CPA) 1
Managers (CPA) 1
Senior /Supervisor Accountants (CPA) 1
Staff Accountants (1 CPA) 8
Computer Specialist 1
Paraprofessional 6
Administrative 3
Total — all personnel 26
Following is a brief description of each employee classification:
Staff Accountant — Staff accountants work directly under the constant supervision of the
auditor -in- charge and, are responsible for the various testing of documents, account
analysis and any other duties as his /her supervisor believes appropriate. Minimum
qualification for a staff accountant is graduation from an accredited university or college with
a master's degree in accounting or equivalent.
Senior Accountant — A senior accountant must possess all the qualifications of the staff
accountant, in addition to being able to draft the necessary reports and financial statements,
and supervise other staff accountants when necessary.
Managers — A manager must possess the qualifications of the senior accountant, plus be
able to work without extensive supervision from the auditor -in- charge. The manager should
be able to draft audit reports from start to finish and to supervise the audit team, if
necessary.
Principal — A principal is a partner /director in training. He has been a manager for several
years and possesses the technical skills to act as the auditor —in- charge. A principal has no
financial interest in the firm.
Partner /Director — The director has extensive governmental auditing experience and acts
as the auditor -in- charge. Directors have a financial interest in the firm.
-4-
Professional Staff Resources (Continued)
Independence — Independence of the public accounting firm, with respect to the audit
client, is the foundation from which the public gains its trust in the opinion issued by the
public accounting firm at the end of the audit process. This independence must be in
appearance as well as in fact. The public must perceive that the accounting firm is
independent of the audit entity to insure that nothing would compromise the opinion issued
by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public
Accountants PL is independent of Heritage Greens Community Development District,
including its elected officials and related parties, at the date of this proposal, as defined by
the following rules, regulations, and standards:
Au Section 220 — Statements on Auditing Standards issued by the American Institute
of Certified Public Accountants;
ET Sections 101 and 102 — Code of Professional Conduct of the American Institute
of Certified Public Accountants;
Chapter 21A -1, Florida Administrative Code;
Section 473.315, Florida Statutes; and,
Government Auditing Standards, issued by the Comptroller General of the United
States.
On an annual basis, all members of the firm are required to confirm, in writing, that they have no
personal or financial relationships or holding that would impair their independence with regard to
the firm's clients.
Independence is a hallmark of our profession. We encourage our staff to use professional
judgment in situations where our independence could be impaired or the perception of a conflict
of interest might exist. In the governmental sector, public perception is as important as
professional standards. Therefore, the utmost care must be exercised by independent auditors
in the performance of their duties.
Ability to Furnish the Required Services
As previously noted in the Profile of the Proposer section of this document, our firm has been in
existence for over 65 years. We have provided audit services to some clients for over 30 years
continually, Our firm is insured against physical loss through commercial insurance and we also
carry liability insurance. The majority of our audit documentation is stored electronically, both
on our office network and on each employee laptop or computer assigned to each specific job.
Our office computer network is backed up on tape, so in the event of a total equipment loss, we
can restore all data as soon as replacement equipment is acquired. In addition, our field laptop
computers carry the same data and can be used in the event of emergency with virtually no
delay in completing the required services. As evidence of our stability, we were able to resume
business after the 2004 hurricanes within one week after the first hurricane and within three
days after the second.
-5-
ADDITIONAL SERVICES PROVIDED
Arbitrage Rebate Services
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL also provides
arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act
of 1986 requires issuers of most tax - exempt obligations to pay (i.e., "rebate ") to the United
States government any arbitrage profits. Arbitrage profits are earnings on the investment of
bond proceeds and certain other monies in excess of what would have been earned had such
monies been invested at a yield equal to the yield on the bonds.
Federal tax law requires that interim rebate calculations and payments are due at the end of
every fifth bond year. Final payment is required upon redemption of the bonds. More frequent
calculations may be deemed advisable by an issuer's auditor, trustee or bond counsel or to
assure that accurate and current records are available. These more frequent requirements are
usually contained in the Arbitrage or Rebate Certificate with respect to the bonds.
Our firm performs a comprehensive rebate analysis and includes the following:
• Verifying that the issue is subject to rebate;
• Calculating the bond yield;
• Identifying, and separately accounting for, all "Gross Proceeds" (as that term is defined
in the Code) of the bond issue, including those requiring analysis due to "transferred
proceeds" and /or "commingled funds" circumstances;
• Determining what general and/or elective options are available to Gross proceeds of the
issue;
• Calculating the issue's excess investment earning (rebate liability), if any;
• Delivering appropriate documentation to support all calculations;
• Providing an executive summary identifying the methodology employed, major
assumptions, conclusions, and any other recommendations for changes in
recordkeeping and investment policies;
• Assisting as necessary in the event of an internal Revenue Service inquiry; and,
• Consulting with issue staff, as necessary, regarding arbitrage related matters.
IMI
GOVERNMENTAL AUDITING EXPERIENCE
Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL has been
practicing public accounting in Florida for 65 years. Our success over the years has been the
result of a strong commitment to providing personalized quality service to our clients.
The current members of our firm have performed audits of over 350 community development
districts, and over 900 audits of municipalities, counties and other governmental entities such as
the City of Fort Pierce and St. Lucie County.
Our firm provides a variety of accounting, auditing, tax litigation support, and consulting
services. Some of the professional accounting, auditing and management consulting services
that are provided by our firm are listed below:
• Performance of annual financial and compliance audits, including Single Audits of state
and federal financial assistance programs, under both OMB A -133 audit criteria and the
Single Audit Act Amendments of 1996;
• Performance of special compliance audits to ascertain compliance with the applicable
local, state and federal laws and regulations;
• Issuance of comfort letters and consent letters in conjunction with the issuance of tax -
exempt debt obligations, including compiling financial data and interim period financial
statement reviews;
• Calculation of estimated and actual federal arbitrage rebates;
• Assistance in compiling historical financial data for first -time and supplemental
submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting;
• Preparation of indirect cost allocation systems in accordance with Federal and State
regulatory requirements;
• Providing human resource and employee benefit consulting;
• Performance of automation feasibility studies and disaster recovery plans;
• Performance feasibility studies concerning major fixed asset acquisitions and utility plant
expansion plans (including electric, water, pollution control, and sanitation utilities); and
• Assistance in litigation, including testimony in civil and criminal court.
• Assist clients who utilize QuickBooks software with their software needs. Our Certified
QuickBooks Advisor has undergone extensive training through QuickBooks and has
passed several exams to attain this Certification.
Continuing Professional Education
All members of the governmental audit staff of our firm, and audit team members assigned to
this engagement, are in compliance with the Continuing Professional Education (CPE)
requirements set forth in Government Auditing Standards issued by the Comptroller General of
the United States. In addition, our firm is in compliance with the applicable provisions of the
Florida Statutes that require CPA's to have met certain CPE requirements prior to proposing on
governmental audit engagements.
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GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED)
Our firm has completed successive Peer Reviews. These reviews included a representative
sample of our firm's local governmental auditing engagements. As a result of these reviews,
our firm obtained an unqualified opinion on our quality control program and work procedures.
On page 29 is a copy of our most recent Peer Review report. It should be noted that we
received an unqualified report.
Certificate of Achievement for Excellence in Financial Reporting (CAFR)
We are proud and honored to have been involved with the City of Fort Pierce and the Fort
Pierce Utilities Authority when they received their first Certificates of Achievement for
Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994,
respectively. We were also instrumental in the City of Stuart receiving the award, in our first
year of performing their audit, for the year ended September 30, 1999. We are equally proud of
the fact that the City of Fort Pierce and the Fort Pierce Utilities Authority have received this
highest honor in governmental financial reporting for each subsequent fiscal year to the present.
We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing
their first Comprehensive Annual Financial Report, and St. Lucie County has received their
Certificate of Achievement for Excellence in Financial Reporting every year since.
As continued commitment to insuring that we are providing the highest level of experience, we
have had at least one employee of our firm serve on the GFOA — Special Review Committee
since the mid- 1980s. This committee is made up of selective Certified Public Accountants
throughout the United States who have demonstrated their high level of knowledge and
expertise in governmental accounting. Each committee member attends a special review
meeting at the Annual GFOA Conference. At this meeting, the committee reports on the
Certificate of Achievement Program's most recent results, future goals, and common reporting
deficiencies.
Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary
membership center for CPA firms that perform governmental audits. This center promotes the
quality of governmental audits.
We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities
Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to
receive a CAFR and our firm's continued involvement with the GFOA, and the CAFR review
committee make us a valued asset for any client in the field of governmental financial reporting.
GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)
References
Capron Trail Community Development
District
Jeff Walker, Special District Services
(561) 630 -4922
The Reserve Community Development District
Darrin Mossing, Governmental Management
Services LLC
(407) 841 -5524
Port of the Islands Community Development
District
Stephen Bloom, Severn Trent Management
(954) 753 -5841
Anthem Park Community Development District
John Daugirda, Development Planning &
Financial Group, Inc.
(407) 644 -4381
In addition to the above, we have the following additional governmental audit experience:
Community Development Districts
Aberdeen Community Development District
Amelia Concourse Community Development
District
Anthem Park Communnity Development
District
Arborwood Community Development
District
Beacon Lakes Community Development
District
Boggy Creek Community Development
District
Capron Trail Community Development
District
Cedar Hammock Community Development
District
Celebration Pointe Community
Development District
Cheval West Community Development
District
Colonial Country Club Community
Development District
Deer Run Community Development District
Dovera Community Development District
Durbin Crossing Community Development
District
Eastlake Oaks Community Development
District
Forest Brooke Community Development
District
Golden Lakes Community Development
District
Greyhawk Landing Community
Development District
Griffin Lakes Community Development
District
Heritage Isles Community Development
District
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GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)
Community Development Districts (Continued)
Heritage Lake Park Community
Development District
Heritage Palms Community Development
District
Julington Creek Community Development
District
Lake Bernadette Community
Development District
Live Oak No 2 Community
Development District
Magnolia Park Community Development
District
Midtown Miami Community
Development District
Myrtle Creek Community Development
District
Narcoossee Community Development
District
Overoaks Community Development District
Pine Island Community Development
District
Pine Ridge Community Development District
Piney -Z Community Development District
Renaissance Commons Community
Development District
Reserve Community Development District
Ridgewood Trails Community
Development District
Riverwood Community Development Distric
Rolling Hills Community Development
District
Sampson Creek Community Development
District
Solterra Resort Community Development
District
South Village Community Development
District
Southern Hills Plantation I Community
Development District
St. John's Forest Community Development
District
Stoneybrook West Community
Development District
Terracina Community Development District
The Crossings at Fleming Community
Development District
Turnbull Creek Community Development
District
Valencia Acres Community Development
District
Verandahs Community Development Distric
Villages of Bloomingdale Community
Development District
Westside Community Development District
Willow Creek Community Development
District
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GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)
Other Governmental Organizations
Office of the Medical Examiner,
Coquina Water Control District District 19
Florida Inland Navigation District
Fort Pierce Farms Water Control
District
Indian River Regional Crime
Laboratory, District 19, Florida
Jobs and Education Partnership
Rupert J. Smith Law Library
of St. Lucie County
St. Lucie Education Foundation
Town of Ocean Breeze Park
Troup Indiantown Water
Control District
Current or Recent Audits in Accordance with OMB Circular A -133,
St. Lucie County, Florida
Members of our audit team have acquired extensive experience from performing or participating
in over 900 audits of governments, independent special taxing districts, school boards, and
other agencies that receive public money and utilize fund accounting.
Much of our firm's auditing experience is with compliance auditing, which is required for publicly
financed agencies. In this type of audit, we do a financial examination and also confirm
compliance with various statutory and regulatory guidelines.
Following is a summary of our other experience, including Auditor General experience, as it
pertains to other governmental and fund accounting audits.
Counties
(Includes elected constitutional officers, utilities and dependent taxing districts)
Indian River
Martin
Okeechobee
Palm Beach
Municipalities
City of Port St. Lucie
City of Vero Beach
Town of Orchid
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GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED)
Special Districts
Lakewood Ranch Community Development District
Martin Soil and Water Conservation District
St. Lucie County — Fort Pierce Fire District
The Crossings at Fleming Island
St. Lucie West Services District
Indian River County Mosquito Control District
St. John's Water Control District
Westchase and Westchase East Community Development Districts
Pier Park Community Development District
Schools and Colleges
Federal Student Aid Programs — Indian River Community College
Indian River Community College
Okeechobee County District School Board
St. Lucie County District School Board
State and County Agencies
Central Florida Foreign -Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie
County Board of County Commissioners)
Florida School for Boys at Okeechobee
Indian River Community College Crime Laboratory
Indian River Correctional Institution
-13-
FEE SCHEDULE
We propose the fee for our audit services described below to be $2,870 for the year ended
September 30, 2015, and thereafter subject to an annual renewal. The annual renewal will be
negotiated each year. This fee is contingent upon the financial records and accounting systems
of Heritage Greens Community Development District being "audit ready ". If we discover that
additional preparation work or subsidiary schedules are needed, we will consult with your
authorized representative. We can assist with this additional work at our standard rates should
you desire.
SCOPE OF WORK TO BE PERFORMED
if selected as the District's auditors, we will perform a financial and compliance audit in
accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual
basis on the financial statements of Heritage Greens Community Development District as of
September 30, 2015. The annual renewal will be negotiated each year. The audits will be
performed to the extent necessary to express an opinion on the fairness in all material respects
with which the financial statements present the financial position, results of operations and
changes in financial position In conformity with generally accepted accounting principles and to
determine whether, for selected transactions, operations are properly conducted in accordance
with legal and regulatory requirements. Reportable conditions that are also material
weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial
Reporting and on Compliance and Other Matters. Other (non - reportable) conditions discovered
during the course of the audit will be reported in a separate letter to management, which will be
referred to in the Auditors' Report on Internal Control over Financial Reporting and on
Compliance and Other Matters.
Our audit will be performed in accordance with standards for financial and compliance audits
contained in Government Auditing Standards, as well as in compliance with rules and
regulations of audits of special districts as set forth by the State Auditor General in
Chapter 10,550, Local Governmental Entity Audits, and other relevant federal, state and county
orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and
procedures, or rules and regulations which may pertain to the work required in the engagement.
The primary purpose of our audit will be to express an opinion on the financial statements
discussed above. It should be noted that such audits are subject to the inherent risk that errors
or irregularities may not be detected. However, if conditions are discovered which lead to the
belief that material errors, defalcations or other irregularities may exist or if other circumstances
are encountered that require extended services, we will promptly notify the appropriate
individual.
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Commitment to Quality Service
Personnel Qualifications and Experience
J. W. Gaines, CPA, CITP
Director — 35 years
Education
• Stetson University, B.B.A. —Accounting
Registrations
• Certified Public Accountant — State of Florida, State Board of Accountancy
• Certified Information Technology Professional (CITP) — American Institute of
Certified Public Accountants
Professional Affiliations /Community Service
• Member of the American and Florida Institutes of Certified Public Accountants
• Affiliate member Government Finance Officers Association
• Past President, Vice President - Campaign Chairman, Vice President and Board
Member of United Way of St. Lucie County, 1989 - 1994
• Past President, President Elect, Secretary and Treasurer of the Treasure Coast
Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991
• Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member /Board Member since
1982
• Past President, Vice President and Treasurer of St. Lucie County Chapter of the
American Cancer Society, 1980 -1986
• Member of the St. Lucie County Chamber of Commerce, Member Board of Directors,
Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past
Chairman 2009
• Member Lawnwood Regional Medical Center Board of Trustees, 2000 — Present,
Chairman 2013 - Present
• Member of St. Lucie County Citizens Budget Committee, 2001 — 2002
• Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 — 2011
• Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present
Professional Experience
• Miles Grant Development /Country Club — Stuart, Florida, July 1975 — October 1976
State Auditor General's Office — Public Accounts Auditor — November 1976 through
September 1979
• Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL,
responsible for numerous government and nonprofit audits,
• Over 30 years experience in all phases of public accounting and auditing experience,
with a concentration in financial and compliance audits. Mr. Gaines has been
involved in all phases of the audits listed on the preceding pages.
-15-
Commitment to Quality Service
Personnei Qualifications and Experience
J. W. Gaines, CPA, CITP (Continued)
Director
Continuing Professional Education
♦ Has participated in numerous continuing professional education courses provided by
nationally recognized sponsors over the last two years to keep abreast of the latest
developments in accounting and auditing such as:
Governmental Accounting Report and Audit Update
Analytical Procedures, FICPA
Annual Update for Accountants and Auditors
Single Audit Sampling and Other Considerations
-16-
Commitment to Quality Service
Personnel Qualifications and Experience - -�
David S. McGuire, CPA, CITP
Accounting and Audit Principal — 7 years
Accounting and Audit Manager — 5 years
Staff Accountant — 11 years
Education
University of Central Florida, B.A_ — Accounting
♦ Barry University — Master of Professional Accountancy
Registrations
♦ Certified Public Accountant — State of Florida, State Board of Accountancy
♦ Certified Information Technology Professional (CITP) — American Institute of
Certified Public Accountants
Professional Affiliations /Community Service
♦ Member of the American and Florida Institutes of Certified Public Accountants
♦ Associate Member, Florida Government Finance Office Associates
• Assistant Coach — St. Lucie County Youth Football Organization (1994 — 2005)
♦ Assistant Coach — Greater Port St. Lucie Football League, Inc. (2006 — 2010)
♦ Board Member — Greater Port St. Lucie Football League, Inc, (2011 — present)
• Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 —
2003)
♦ Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross
(2004 — 2010)
• Member /Board Member of Port St. Lucie Kiwanis (1994 — 2001)
• President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 — present)
♦ St. Lucie District School Board Superintendent Search Committee (2013 — present)
Professional Experience
♦ Over twenty years public accounting experience with an emphasis on nonprofit and
governmental organizations.
• Audit Manager in- charge on a variety of audit and review engagements within
several industries, including the following government and nonprofit organizations:
St. Lucie County, Florida
19th Circuit Office of Medical Examiner
Troup Indiantown Water Control District
Exchange Club Center for the Prevention of Child Abuse, Inc.
Healthy Kids of St. Lucie County
Mustard Seed Ministries of Ft. Pierce, Inc.
Reaching Our Community Kids, Inc.
Reaching Our Community Kids - South
St. Lucie County Education Foundation, Inc.
Treasure Coast Food Bank, Inc.
North Springs Improvement District
♦ Four years of service in the United States Air Force in computer operations, with a
top secret (SCI /SBI) security clearance.
-17-
Commitment to Quality Service
Personnel Qualifications and Experience _
David S. McGuire, CPA, CITP (Continued)
Accounting and Audit Principal
Continuing Professional Education
♦ Mr. McGuire has attended numerous continuing professional education courses and
seminars taught by nationally recognized sponsors in the accounting auditing and
single audit compliance areas. He has attended courses over the last two years in
those areas as follows:
Not - for - Profit Auditing Financial Results and Compliance Requirements
Update: Government Accounting Reporting and Auditing
Annual Update for Accountants and Auditors
-18-
Commitment to Quality Service
Personnel Qualifications and Experience
David F. Haughton, CPA
Accounting and Audit Manager — 27 years
Education
• Stetson University, B.B.A. — Accounting
Registrations
Certified Public Accountant — State of Florida, State Board of Accountancy
Professional Affiliations /Community Service
Member of the American and Florida Institutes of Certified Public Accountants
Former Member of Florida Institute of Certified Public Accountants Committee on State
and Local Government
Affiliate Member Government Finance Officers Association (GFOA) for over 10 years
• Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10
years
♦ Technical Review — 1997 FICPA Course on State and Local Governments in Florida
♦ Board of Directors — Kiwanis of Ft. Pierce, Treasurer — 1994 -1999; Vice President —
1999 -2001
Professional Experience
Twenty -seven years public accounting experience with an emphasis on governmental
and nonprofit organizations.
♦ State Auditor General's Office — West Palm Beach, Staff Auditor, June 1985 to
September 1985
♦ Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified
Public Accountants PL, responsible for audit and accounting services including
governmental and not - for - profit audits.
♦ Over 20 years of public accounting and governmental experience, specializing in
governmental and nonprofit organizations with concentration in special districts,
including Community Development Districts which provide services including water and
sewer utilities. Governmental and non - profit entities served include the following:
Counties:
St. Lucie County
Municipalities:
City of Fort Pierce
City of Stuart
Commitment to Quality Service
Personnel Qualifications and Experience
David F. Haughton, CPA (Continued)
Accounting and Audit Manager
Professional Experience (Continued)
Special Districts:
Bluewaters Community Development District
Country Club of Mount Dora Community Development District
Fiddler's Creek Community Development District #1 and #2
Indigo Community Development District
North Springs Improvement District
Renaissance Commons Community Development District
St, Lucie West Services District
Stoneybrook Community Development District
Summerville Community Development District
Terracina Community Development District
Thousand Oaks Community Development District
Tree Island Estates Community Development District
Valencia Acres Community Development District
Non - Profits:
The Dunbar Center, Inc.
Hibiscus Children's Foundation, Inc.
Hope Rural School, Inc.
Maritime and Yachting Museum of Florida, Inc.
Tykes and Teens, Inc.
United Way of Martin County, Inc.
Workforce Development Board of the Treasure Coast, Inc.
While with the Auditor General's Office he was on the staff for the state audits of the
Martin County School District and Okeechobee County School District.
During 1997 he performed a technical review of the Florida Institute of Certified Public
Accountants state CPE course on Audits of State and Local Governments in Florida.
His comments were well received by the author and were utilized in future updates to the
course.
Continuing Professional Education
♦ During the past several years, he has participated in numerous professional development
training programs sponsored by the AICPA and FICPA, including state conferences on
special districts and governmental auditing in Florida. He averages in excess of 100
hours bi- annually of advanced training which exceeds the 80 hours required in
accordance with the continuing professional education requirements of the Florida State
Board of accountancy and the AICPA Private Companies Practice Section, He has over
75 hours of governmental CPE credit within the past two years.
-20-
Commitment to Quality Service
Personnel Qualifications and Experience
Rhonda Wigglesworth, CPA
Senior Accountant —13 years
Education
• Florida Atlantic University, B.S. — Accounting , B. S. — Business Management
Registrations
♦ Certified Public Accountant — State of Florida, State Board of Accountancy
♦ Certified General Contractor
Professional Affiliations /Community Service
♦ Florida Institute of Certified Public Accountants
♦ American Institute of Certified Public Accountants
♦ Treasure Coast Builders Association
♦ Royal Palms of St. Lucie
♦ Member Sunrise Kiwanis of Fort Pierce
Professional Experience
♦ Thirteen years public accounting experience specializing in nonprofit and
governmental organizations.
♦ Five years private accounting experience in for profit construction company.
♦ Performed audits of nonprofit and governmental organizations in accordance with
Governmental Accounting Auditing Standards (GAAS).
♦ Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-
133, Audits of State, Local Governments, and Non - Profit Organizations.
♦ Conducted audits, reviews, and compilations of private entities and closely held
corporations in accordance with Generally Accepted Accounting Principles (GAAP).
♦ Managed audit staff overseeing all planning, fieldwork and financial statement
preparation of nonprofit, governmental and private entities.
Continuing Professional Education
Ms. Wigglesworth has participated in numerous continuing professional education
courses provided by nationally recognized sponsors to keep abreast of the latest
developments.
-21-
Commitment to Quality Service
Personnel Qualifications and Experience.
Matthew R. Gonano
Senior Accountant — 4 years
Education
• University of North Florida, B.B.A. — Accounting
University of Alicante, Spain
• Florida Atlantic University — Masters of Accounting
Professional Experience
Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional
services to nonprofit and governmental entities.
Performed audits of nonprofit and governmental organizations in accordance with
Governmental Accounting Auditing Standards (GAAS).
Performed Single Audits of nonprofit organizations in accordance with OMB Circular A -133,
Audits of State, Local Governments, and Non - Profit Organizations.
Continuing Professional Education
• Working to pass the Certified Public Accounting (CPA) exam.
-22-
Commitment to Quality Service
Personnel Qualifications and Experience _
Paul Daly
Staff Accountant
Education
• Florida Atlantic University, B.S. Accounting
Professional Experience
• Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional
services to nonprofit and governmental entities.
Continuing Professional Education
• Working to attain the requirements to take the Certified Public Accounting (CPA)
exam.
-23-
Commitment to Quality Service
Personnel Qualifications and Experience
Melissa Arnold
Staff Accountant
Education
Indian River State College, A.A. — Accounting
Florida Atlantic University, B.B.A. — Accounting
Professional Experience
♦ Accounting graduate beginning her professional career with Berger, Toombs, Elam,
Gaines, & Frank providing professional services to nonprofit and governmental
entities.
Continuing Professional Education
Ms. Arnold participates in numerous continuing professional education courses
provided by nationally recognized sponsors to keep abreast of the latest
developments.
-24-
Commitment to Quality Service
Personnel Qualifications and Experience
Bryan Snyder
Staff Accountant
Education
• Florida Atlantic University, B.B.A. - Accounting
Professional Experience
• Accountant beginning his professional auditing career with Berger, Toombs, Elam,
Gaines, & Frank.
• Mr. Snyder is gaining experience auditing governmental & nonprofit entities.
Continuing Professional Education
• Mr. Snyder participates in numerous continuing education courses and plans on
working to acquire his CPA certificate.
-25-
Commitment to Quality Service
Personnel Qualifications and Experience
Melinda Gwilt
Staff Accountant
Education
♦ Florida Atlantic University, B.B.A. - Accounting
Professional Experience
♦ Staff Accountant beginning her professional auditing career with Berger, Toombs,
Elam, Gaines, & Frank.
♦ Ms. Gwilt previously worked as a Staff Accountant in private companies.
Continuing Professional Education
♦ Ms. Gwilt participates in numerous continuing education courses and plans on
acquiring her CPA.
-26-
Commitment to Quality Service
Personnel Qualifications and Experience
W. Michael Lofley
Staff Accountant
Education
• Florida Atlantic University, B.B.A. -Accounting
Professional Experience
• Staff Accountant beginning his professional auditing career with Berger, Toombs,
Elam, Gaines, & Frank.
• Mr. Lofley previously worked as a Staff Accountant in private companies.
Continuing Professional Education
• Mr. Lofley participates in numerous continuing education courses and plans on
acquiring his CPA.
-27-
Commitment to Quality Service
Personnel Qualifications and Experience
Maritza Ahrens
Staff Accountant
Education
♦ Indian River State College, B.S.A. - Accounting
Professional Experience
♦ Staff Accountant beginning her professional auditing career with Berger, Toombs,
Elam, Gaines, & Frank.
Continuing Professional Education
♦ Ms. Ahrens participates in numerous continuing education courses and plans on
acquiring her CPA.
-28-
Baggett, Reutimann & Associates, CPAs PA
Certified Public Accountants
Judson B. Raggett, MBA, CPA, CVA, Partner 6815 Dairy Road
Marti Reutimana, CPA, Partner Upbyrhills, FL 33542
Phone: (813) 788 -2135
Fax: (813) 782-8606
System Review Report
To the Partners October 31, 2013
Berger, Toombs, Elam, Gaines & Frank, CPAs PL
and the Peer Review Committee of the Florida Institute of Certified Public Accountants
We have reviewed the system of quality control for the accounting and auditing practice
of Berger, Toombs, Elam, Gaines & Frank, CPAs PL, (the firm), in effect for the year
ended May 31, 2013. Our peer review was conducted in accordance with the Standards
for Performing and Reporting on Peer Reviews established by the Peer Review Board of
the American Institute of Certified Public Accountants. As a part of our peer review, we
considered reviews by regulatory entities, if applicable, in determining the nature and
extent of our procedures, The film is responsible for designing a system of quality control
and complying with it to provide the firm with reasonable assurance of performing and
reporting in conformity with applicable professional standards in all material respects.
Our responsibility is to express an opinion on the design of the system of quality control,
and the firm's compliance therewith based on our review. The nature, objectives, scope,
limitations of, and the procedures performed in a System Review are described in the
standards at www.aiMa..org/prsummary.
As required by the standards, engagements selected for review included engagements
performed under Government Auditing Standards and audits of employee benefit plans.
In our opinion, the system of quality control for the accounting and auditing practice of
Berger, Toombs, Elam, Gaines & Frank, CPAs PL, in effect for the year ended May 31,
2013, has been suitably designed and complied with to. provide the firm with reasonable
assurance of performing and reporting in conformity with applicable professional
standards in all material respects. Firms can receive a rating of pass, pass with deficiency
(ies), or fail. Berger, Toombs, Elam, Gaines & Frank, CPAs PL, has received a peer
review rating of pass.
Bag eutliann & Associates, CPAs,
®n1Oa RFMl4n
Member: American Institute of Certified Public Accountants (AJCPA); Fiorida institute of Certified Public Accountants (FICPA);
National Association ofCertilh Valuation Analysts (NACVA)
Request for Proposals for Annual Auditing Services for
Heritage Greens Community Development District
Severn Trent Management Services, on behalf of the Heritage Greens Community Development
District, is requesting proposals from qualified independent Certified Public Accounting firms
for independent annual audit of the District's general purpose financial statements for the fiscal
year 2015, and thereafter subject to an annual renewal of the engagement.
A community development district is a special purpose local government established under
Chapter 190, Florida Statutes. The certified public accounting firm licensed under chapter 473,
Florida Statutes, responding to this proposal shall be qualified to audit according to government
auditing standards under the Florida Board of Accountancy, AICPA, the General Accounting
Office, and rules of the Auditor General of the State of Florida.
Proposals packages, which include evaluation criteria and instructions to proposers are available
from the District's Management Advisory Company at the address and telephone number listed
below.
More information related to the proposal may be obtained by contacting Severn Trent
Management Services at the address and telephone number listed below. Personal solicitation of
clients directly with the district board members is prohibited.
Ten (10) copies of a proposal shall be sent to the address below by 11:00 a.m. on Friday,
September 4, 2015. The envelope must be marked "Auditing Services ".
Severn Trent Management Services
Attn: Auditing Services
210 North University Drive, Suite 702
Coral Springs, Florida 33071
Telephone (954) 753 5841
-30-
HERITAGE GREENS
COMMUNITY DEVELOPMENT DISTRICT
REQUEST FOR PROPOSALS
District Auditing Services for Fiscal Years 2015, 2016 and 2017
Collier County, Florida
INSTRUCTIONS TO PROPOSERS
SECTION 1. DUE DATE. Sealed proposals must be received no later than 11:00
a.m., Friday, September 4, 2015, at the offices of the District Manager, located at 210
North University Drive, Suite 702, Coral Springs, FL 33071. Proposals will be publicly
opened at that time.
SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the
Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules
and regulations that in any manner affect the work. Ignorance on the part of the Proposer
will in no way relieve it from responsibility to perform the work covered by the proposal
in compliance with all such laws, ordinances and regulations.
SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will
only be awarded to a responsible Proposer who is qualified by cxpericncc and licensing
to do the work specified herein. The Proposer shall submit with its proposal satisfactory
evidence of experience in similar work and show that it is fully prepared to complete the
work to the satisfaction of the District.
SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be
disqualified and their proposals rejected if the District has reason to believe that collusion
may exist among the Proposers, the Proposer has defaulted on any previous contract or is
in arrears on any previous or existing contract, or for failure to demonstrate proper
licensure and business organization.
SECTION 5. SUBMISSION OF PROPOSAL. Submit ten (10) copies of the
Proposal Documents, and other requested attachments at the time and place indicated
herein, which shall be enclosed in an opaque sealed envelope, marked with the title
"Auditing Services — Heritage Greens Community Development District" on the face of
it.
SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified
or withdrawn by an appropriate document duly executed and delivered to the place where
proposals are to be submitted at any time prior to the time and date the proposals are due.
No proposal may be withdrawn after opening for a period of ninety (90) days.
SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of
the notice announcing the request for proposals, these instructions, the Evaluation
Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of
these instructions (the "Proposal Documents ").
-31-
SECTION S. PROPOSAL. In making its proposal, each Proposer represents that
it has read and understands the Proposal Documents and that the proposal is made in
accordance therewith,
SECTION 9. BASIS OF AWARWRIGHT TO REJECT. The District reserves the
right to reject any and all proposals, make modifications to the work, and waive any
informalities or irregularities in proposals as it is deemed in the best interests of the
District.
SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the
Notice of Award from the District, the Proposer shall enter into and execute a Contract
(engagement letter) with the District.
SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as
or constitute a waiver of District's limited waiver of liability contained in Section 768.2R,
Florida Statutes, or any other statute or law.
SECTION 12. MISCELLANEOUS. All proposals shall include the following
information in addition to any other requirements of the proposal documents.
A. List position or title of all personnel to perform work on the District audit.
Include resumes for each person listed; list years of experience in present
position for each party listed and years of related experience.
B. Describe proposed staffing levels, including resumes with applicable
certifications.
C. Three references from projects of similar size and scope. The Proposer
should include information relating to the work it conducted for each
reference as well as a name, address and phone number of a contact
person.
D. The lump sum cost of the provision of the services under the proposal
E. Must perform the audit field work at the office where the District records
are maintained.
SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must
be filed in writing, at the offices of the District Manager, within seventy -two (72) hours
after the receipt of the proposed contract documents. The formal protest setting forth
with particularity the facts and law upon which the protest is based shall be filed within
seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a
notice of protest or failure to timely file a formal written protest shall constitute a waiver
of any right to object or protest with respect to aforesaid contract award.
-32-
SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the
evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within
the Proposal Documents.
-33-
AUDITOR SELECTION
EVALUATION CRITERIA
L Ability of Personnel (20 Points)
(E.g., geographic locations of the firm's headquarters or permanent office in relation to
the project; capabilities and experience of key personnel; present ability to manage this
project; evaluation of existing work load; proposed staffing levels, etc.)
2 Proposer's Experience. (20 Points)
(E.g. past record and experience of the Proposer in similar projects; volume of work
previously performed by the firm; past performance for other Community Development
Districts in other contracts; character, integrity, reputation of respondent, etc.)
3. Understanding of Scope of Work. (20 Points)
Extent to which the proposal demonstrates an understanding of the District's needs for
the services requested.
4. Ability to Furnish the Required Services. (20 Points)
Extent to which the proposal demonstrates the adequacy of Proposer's financial resources
and stability as a business entity necessary to complete the services required. (E.g., the
existence of any natural disaster plan for business operations)
S Price. (20 Points)
Points will be awarded based upon the price bid for the rendering of the services and
reasonableness of the price to the services.
-34-
Dear Audit Selection Committee:
Carr, Riggs & Ingram, LLC (CRI) appreciates the opportunity to propose on auditing services to Heritage
Greens Community Development District (the "District"). We are genuinely excited about the prospect of
serving you and establishing a long -term relationship. We pride ourselves on getting to know our clients and
illuminating solutions by providing innovative IDEAS to move them from compliance to providing them a
competitive advantage.
nvestment in You. We believe in developing long -term, mutually beneficial relationships and
quickly demonstrating value with a fee structure and service solutions that provide
immediate and continued savings. Our investment starts on "Day 1" as your assigned team
begins with our proven, streamlined process that minimizes your time and disruption during
the service provider change and continues throughout the relationship.
edicated Team. CRT's team consists of more than 1,250 professionals, which allows us to
tailor your service team by aligning their industry, service, and specialty skills with your
needs. Our dedicated teams deliver the highest level of business acumen and knowledge to
your organization; our commitment to consistent staffing allows you to maximize savings
and remain focused on your needs.
quilibrium. CRI delivers big firm expertise with small firm service. Of approximately 45,000
public accounting firms in the United States, CRI currently ranks among the top 25.
Additionally, as a part of PrimeGlobal, an association of independent accounting firms, we
have access to international resources as — and when — needed. Leveraging these resources
while maintaining local decision- making authority means that simplified solutions are only a
phone call away. And we believe that's the best of both worlds for our clients.
dive Partner Participation. Collectively, our partners deliver expertise derived from more
than 4,200 years of business experience. With this level of talent, we thoughtfully choose a
partner that aligns with your business' needs and industry. Our hands -on, working partners
"show up" to convey our genuine commitment to your success. They strive to earn trusted
advisor roles by digging in, proactively learning your business, and producing long -term
value for you.
implified Solutions. Having partners with approximately 200 cumulative partner
certifications and designations is an impressive statistic, but we measure our success by our
ability to translate complex concepts into easily understandable solutions for our clients.
While accounting is the language of business, we're here to decipher the jargon and help
you make educated decisions.
We welcome the opportunity to demonstrate to you the same teamwork, expertise, and responsiveness that
have made us one of the fastest growing public accounting firms in the United States over the past ten years.
Please contact me with any questions. Again, we appreciate your consideration.
Sincerely,
�J
K. Alan lowers, CPA
Engagement Partner
CRlcpa.com I blog.cricpa.com CARR, RIGGS & INGRAM
■
TABLE OF CONTENTS
YOUR NEEDS
UNDERSTANDING & MEETING YOUR NEEDS ................................................... ............................... 4
YOUR SERVICES & FEES
YOURSERVICES & FEES .................................................................................... ............................... 5
YOUR CHOICE: CRI
FIRMPROFILE ................................................................................................... ............................... 6
GOVERNMENTALCREDENTIALS ....................................................................... ............................... 7
RELEVANTEXPERIENCE .................................................................................... ............................... 8
YOURSOLUTION TEAM .................................................................................... ............................... 9
DELIVERINGQUALITY TO YOU ....................................................................... ............................... 17
WORKING TOGETHER: OVERVIEW
SHARINGCRI'S VALUES WITH YOU ................................................................ ............................... 19
JOINING OUR CONVERSATION ....................................................................... ............................... 20
WORKING TOGETHER: DETAILS
CRIAUDIT FRAMEWORK ................................................................................ ............................... 21
CRIAUDIT APPROACH .................................................................................... ............................... 23
APPENDIX
APPENDIXA —PEER REVIEW .......................................................................... ............................... 25
APPENDIXB— RFP DOCUMENTS .................................................................... ............................... 26
CRlcpa.com 1 blog.cricpa.com CARR, RIGGS & INGRAM 3
■
UNDERSTANDING & MEETING YOUR NEEDS
From the RFP, we understood your team to express the following needs, requests, and /or issues. We've
detailed our proposed solutions below and are happy to discuss other related projects as they arise and upon
request.
CRlcpa.com I blog.cricpa.com CARR, RIGGS & INGRAM
NEEDS & ISSUES
SOLUTIONS
Technical
The District is required to have independent
Perform external audit services in
audits performed on its financial statements.
accordance with auditing standards
generally accepted in the United
States of America (GARS), in order
to express an opinion on the
District's financial statements.
Relational
The District's Board of Supervisors and
• Communicate
management expect open and continuous
contemporaneously and
communication with their CPA firm in order to
directly with management
avoid surprise findings at the end of the audit.
regarding the results of our
procedures.
• Anticipate and respond to
concerns of management
and /or the Audit Committee
(if /when formed).
CRlcpa.com I blog.cricpa.com CARR, RIGGS & INGRAM
YOUR SERVICES & FEES
We value creating mutually- rewarding, long -term relationships with our clients. Our goal is to provide high
quality, responsive service that yields returns far greater than your investment in our professional fees.
Please find below our proposal of fees to provide the requested services for the upcoming three respective
fiscal years.
The above fee quote is based in part on the fact that the District has not yet issued bonds or other debt
instruments to finance capital asset acquisition and construction. In the event the District issues such debt
instruments or upon construction of major infrastructure additions, the audit fee will increase by an amount
not to exceed $3,000 per year.
If the District requests additional services outside of this proposal, professional fee hourly rates are as
follows, but may be negotiated depending on the project request:
CLASSIFICATION
Partner
i
HOURLY RATE
$225
Manager
$140
Senior
$100
Staff
$80
IT Specialist
$200
Fraud Specialist
$200
CRlcpa.com I blog.cricpa.com CARR, RIGGS & INGRAM
■
FIRM PROFILE
1997 42 200 1250+
Y 'elr 1"ounded Pffices flartners llrqj ssionals
Professional Organization Membership
American Institute of Certified Public
Governmental Audit Quality Center of
Accountants (AICPA) Alliance for
the AICPA
CPA firms
Information Systems Audit and Control
AICPA Private Companies
Association (ISACA)
Practice Section
Institute of Internal Auditors (11A)
Center for Audit Quality (CAQ)
Public Company Accounting Oversight
Employee Benefit Plan Audit Quality
Board (PCAOB)
Center of the AICPA
FARM
AEP
041
Text CRI to 66866 to receizw CRI
News and Alerts.
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CMPE
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CMA
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AEP
MCP
MCSE
CFE
CITP
Cr.FA
CFP
CFSA
CGEIT
CFE
CISA
CCIFP
Cni-rentRanking. 22nd in the U.S.
CRIcpa.com I blog.cricloaxom CARR, RIGGS & INGRAM 6
U
GOVERNMENTAL CREDENTIALS E
Our
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CRIcpa.com 1 blog.cricpa.com CARR,RIGGS&INGRAM
RELEVANT EXPERIENCE •
CRI delivers a depth of resources that ensures our understanding of your challenges and innovative solutions
for overcoming them. Our governmental team's 1,100+ years of combined experience is derived from
providing audit and accounting outsourcing services to a client base that includes:
• 450+ governmental entity clients across the South totaling approximately $22 billion in total
revenues,
• Perform single audits for approximately 30%of all governmental clients,
• Municipality clients of up to$550 million in total revenues,and
• Audit clients expending nearly$6 billion in federal funds annually.
We parlay this vast experience and derived best practices into proven solutions that benefit you.
Below we share specific,relevant client references;we encourage you to consult with them.
RELATIONSHIP TIMELINE SERVICE DESCRIPTION RELEVANT POINTS TO
CONSIDER
Rizzetta&Company 2006— Present Annual Financial • Client service experience
Shawn Wildermuth Statement Audits of • Responsiveness to client
3434 Colwell Avenue Multiple CDDs needs
Suite 200 • Long-term relationship
Tampa,FL 33614 • CDD management co.
813.933.5571
GMS,LLC 2006— Present Annual Financial • Client service experience
Dave DeNagy Statement Audits of • Responsiveness to client
14785 Old St.Augustine Multiple CDDs needs
Road,Suite 4 • Long-term relationship
Jacksonville,FL 32258 • CDO management co.
904.288.9130
DMS 2006— Present Annual Financial • Client service experience
Brian Lamb Statement Audits of • Responsiveness to client
5680 W.Cypress Street Multiple CDDs needs
Suite 5680A • Long-term relationship
Tampa,FL 33607 • CDD management co.
813.873.7300
Wrathell,Hart,Hunt& 2006— Present Annual Financial • Client service experience
Associates,LLC Statement Audits of • Responsiveness to client
Jeffrey Pinder Multiple CDDs needs
6131 Lyons Road • Long-term relationship
Suite 100 • CDD management co.
Coconut Creek,FL 33073
877.276.0889
Fishkind&Associates 2007— Present Annual Financial • Client service experience
Jennifer Glasgow Statement Audits of • Responsiveness to client
12051 Corporate Blvd. Multiple CDDs needs
Orlando,FL 32817 • Long-term relationship
407.382.3256 • CDD management co.
CRlcpa.com ( blog.cricpa.com CARR,RIGGS&INGRAM 8
■ 3
YOUR SOLUTION TEAM
We have assembled a team of professionals who will ensure the highest level of personal dedication and
professional excellence to you. Our team delivers exceptional services through a balanced blend of skills
(service-driven,industry-specific,technical,and business)and experience that we know are important to you.
Brief profiles of each member of the team identified below follow on subsequent pages.
Alan Dowers
i
ENGAGEMENT I
PARTNER
Stephen Bruce
Riggs,IV Nunnally
l
CONCURRING f CONSULTING
PARTNER l PARTNER
Grace Jonathan
1 Katie Sidrony ;i Ali Gorman 1
Hartness , I Hartness
1 MANAGER MANAGER ! ;
MANAGER MANAGER [
J
CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 9
■ .1
YOUR SOLUTION TEAM
K. Alan Jowers
Engagement Partner
(850)837-3141 phone Aoowers @cricpa.com
A
Experience
Representative Clients,;. Alan has over 20 years' experience in public accounting,
• Santa Rosa County ',-- primarily on financial statement assurance engagements. His
District School Board practice includes audits, reviews and compilations of local
• :City of Crestview,Florida _' governmental entities, condominium and homeowner
• ,Okaloosa Gas.District associations, non-profit organizations and nonpublic companies.
He currently has direct engagement responsibility for over 50•• S,n�ta o a liar
', �z t s ,,,, t audits of local governmental entities, including cities, county
.� y' ��a 4�o> wxir school boards, utility districts and Florida community
f +1,�
,1 .)4. : � -� � development districts.
a s flo t Alan is licensed to practice as a certified public accountant in the
?�r a-n , , a •. 4 states of Florida and Georgia. He is a member of the Board of
Governors of the Florida Institute of Certified Public Accountants
ee ,, .�3$ sL'.4 (FICPA). In addition, he is a member of the FICPA's State and
Local Governmental Committee and chairs its Common Interest
' 3 g V, Realty Association Committee.He is also active in the Panhandle
a�, n� E W z ,� � Chapter of the Florida Governmental Finance Officers
4k � � '- Association (FGFOA)and is a member of the FGFOA's statewide
4 ` �� :W Technical Resource Committee.
k-.'*„ �,dai .`, Education,Licenses&Certifications
;4 • " , , - l • Masters of Accountancy,University of Alabama
- ,• 1A,f', .a ss= •
1�� • BS,Accounting,Florida State University
5 ,� r� i P OC:r: ��_ • Certified Public Accountant
r t �r 4,t „. Professional Affiliations
i�; , ¢ `; m • American Institute of Certified Public Accountants
!` ?$3- 1
,z �g • Florida Institute of Certified Public Accountants
�' uT �� 4� l � • (FICPA)—member of the Board of Governors
r 0 • Governmental Finance Officers Association(GFOA)
� . r*.N ` x #*. i, x- • Florida Governmental Finance Officers Association
(FGFOA)—member of Technical Resource Committee
CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 10
■
YOUR SOLUTION TEAM II
Stephen Riggs
Concurring Partner
(850)837-3141 phone SCRiggs @cricpa.com
Experience
Representative Clients Stephen has over 11 years accounting and audit experience,
• BainebndgeCDDS t,�-'o including three years with the international public accounting
4 -, firm, Ernst & Young, LLP. His experience includes numerous
�{ ?C �� r 34 clients in industries including governmental, not-for-profit,
x �1, 1 healthcare,SEC and privately held corporations.
i„::{'_ . _,ia �, Stephen is licensed to practice as a certified public accountant in
l 0 ,ti , sz Florida. He is as
member of the State and local Governmental
.,
��' "` a 0$ section of the Florida Institute of Certified Public Accountants
`s ° t :i. • ` and exceeds all continuing professional education requirements
_ + ,� a 1 related to Government Auditing Standards.
a £Forens � He is currently a partner on engagements for many special
''''''f': Clkaloi, o � riff%y ' districts in the State of Florida, including community
� ; � c development districts, fire districts and school districts. In
'' • �8 ma b� �. Er
. addition to his public accounting experience,Stephen has served
s#r 7 i on the Board of Directors fora Community Development District
>tttlgtfni ka �t-K ��
g - 1,, and a non-profit organization.
� bi ns a .n�� 4 Education, Licenses&Certifications Aol
• � i
. ,', time; t • Masters of Accountancy,University of West Florida
• BA,Economics,University of Florida
k Y
✓ tyt4.. s het4x .- • �'" -a r"�.x;
f, t ` @ S • Certified Public Accountant
°� �� • o� � Professional Affiliations
� A ill i tats • American Institute of Certified Public Accountants
} (AICPA)
t,r - t 1''- * • Florida Institute of Certified Public Accountants(FICPA)
x ��
�' 107 'sue . • Past President,Emerald Coast Chapter of Florida
� ,,Ar'u- 3 . . t. Institute of Certified Public Accountants(FICPA)
• , :4 `s %
, �.: , 4e;s x'Fa y �±
CARR,RIGGS&INGRAM t
CRlcpa.com i blog.cricpa.com
III 1
YOUR SOLUTION TEAM
Bruce Nunnally
Consulting Partner
^ ;°� t , (850)837-3141 phone BNunnally @cricpa.com
Experience
Representative Clients Bruce Nunnally has over 30 years of public accounting
• Okaloosa County Schools experience, including over 10 years with the international public
accounting firm,Ernst&Young,LLP.
• Pinellas County Schools
• Santa Rosa County School'. Currently, Bruce serves as Engagement Partner on 8 significant
District governmental audit engagements which encompass 50%of his
• City of Destin client responsibility time. Bruce has extensive experience in
• Destin Fire Control reviewing financial and internal controls of governmental
District W''
entities, and serves as technical reviewer on over 50
• North Bay Fire District governmental audits.
• Ocean City—Wright Fire
Control District Bruce is a nationally sought-after lecturer and serves as an
• Mid Bay Bridge Authority, instructor of accounting and auditing issues for the American
• ;;.,Florida Community Institute of Certified Public Accountants. He has presented
Services Corp. accounting and auditing continuing education classes for a
"M quarter of the top 30 CPA firms in the U.S. Before Bruce was
",-4 { i, ;, t ', tiN 4 recognized as a national speaker,he was awarded by the Florida
„S f ,,2zl -z� ' ' `��' Institute of Certified Public Accountants as the "Outstanding
rFi i e - . 0 0 01 Discussion Leader"in 2000.
2 to .x, „r lltedi eA 'F '0Y
,cf 4 4 £ ; Bruce has been a partner with CRI since its inception.
r 4 { `' Education, Licenses&Certifications
',-"�4° �` • BS,Accounting,summa cum laude,Harding University
z ,, 1 ,, , • Certified Public Accountant
.,:� 'i k� " 41,44 Professional Affiliations
{ ? • American Institute of Certified Public Accountants
x (AICPA)
• AICPA Technical Issues Committee—Government Section
t.. �x4I����� ;, • Florida Institute of Certified Public Accountants(FICPA)
,:' .e, ,,g,t ay S kvk te4V. • Government Finance Officers Association(GFOA)
• Florida Government Finance Officers Association(FGFOA)
CRlcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 12
i
YOUR SOLUTION TEAM
III
Grace Hartness
Manager
(850)837-3141 phone GHartness @cricpa.com
Experience
Representative Service Areas Grace has over eight years accounting and audit experience with
• Community Development CRI. She has worked on several major construction companies,
government entities, community development districts,
Districts.
condominium and homeowner associations and non-profit
• Condominium and `, organizations. In addition,she has been involved in special audit
Homeowner Associatiol projects for the Miami-Dade Airport Authority.
• Utility Services 7 At a
.School Di ;1 s ° '° Grace is licensed to practice as a certified public accountant in
4 ore ,Z z t ,;,,,...4t.-1 t Florida and exceeds all continuing professional education
'4'.‘. '41:.-1.'M a requirements related to Government Auditing Standards. In
o , t
40 f
5 ( ; addition, Grace fluently speaks several languages including
" . French and Arabic.
�; �. �z�.5.,'�`'Sir'a��ir�y�t'A dy n*sv' � 3ri'Fs'�,b„.
Ali�y . .x„44, is, Grace currently supervises engagements for many special
fr � eg C :A, t�"° t districts in the State of Florida including community
: iit r ly ,,rr *A development districts and school districts. She g active in our
iritit` -04# 414 z
.i # ok r ;, firm's condominium and homeowner association practice.
/.44 4-50r0oft#4,400410 `� Grace started with CRI in August 2006, upon completion of her
�r��,i 44s35.ww�s f c
� master's degree,and was promoted to manager in 2011.
11,14;7''; it�� x Education,Licenses&Certifications
. Ate+ 4 � • MAcc,Accounting,University of West Florida
>� � ' V41 • Certified Public Accountant
IPA , ` r lti • Community Association Manager(CAM),Licensed in
,Y pw t° Florida
� �'k ' ”a..Zso, :k s Professional Affiliations
' �t s` • American Institute of Certified Public Accountants
h e (AICPA)
' '- , , �.a �� 02 • Florida Institute of Certified Public Accountants
:,w�. .i, V' (FICPA)
• Accounting&Financial Women's Alliance(AFWA)
CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 13
d
ILA
YOUR SOLUTION TEAM
III
Katie Sidrony
Manager
(850)837-3141 phone KSidrony @cricpa.com
R
a, a f rt „ e`
w s3 `a uz> 0 Experience
• Katie has over eight years accounting and audit experience with
• , CRI. She is in-charge of fieldwork on audits of clients in a variety
•x�
� ,� �.��,���, ,s ��,��,��'��: of industries including governmental entities,condominium and
r��etE .44 r. homeowner associations,non-profit organizations and privately
on NnJu -' held corporations.
(, ,y' P
xt► % Katie is licensed to practice as a certified public accountant in
,. a' a Florida. She is a member of the Florida Institute of Certified
l t $ "' P, s, , a � Public Accountants and exceeds all continuing professional
,�, � - education requirements related to Government Auditing
' ., , ,x Standards.
�� '' ',��1 Katie currently supervises engagements for many special districts
as Y a ' $ '*'-'f` I, k,
' k 1: in the State of Florida including community development
• x , districts,fire districts, utility districts and school districts. She is
e � . active in our firm's condominium and homeowner association
�.`f x • .,,-. , practice.
1 WP*'1 15,,, i hart' ik aj 0
r PU1 ,� 4�, � �� g• Education,Licenses&Certifications
'a 4 .�, ok • Master of Business Administration,Troy University
. t i' � � " • BSBA Professional Accountancy University of West
; 1,,• .; Florida
� � t • Certified Public Accountant
4; k si • Community Association Manager(CAM),Licensed in
gFlorida
,‘ ; �� i Professional Affiliations
16/4A- 3
' _ 4 k_k. ` NN s • American Institute of Certified Public Accountants
^a 3`,3 t S 4 t6,4.,",j'- � S:s 1•. c k` (AICPA)
' • Florida Institute of Certified Public Accountants
S
� ' (FICPA)
, r a , i P..
CRlcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 14
YOUR SOLUTION TEAM •
All Gorman
Manager
t
t. (850)837-3141 phone AGorman @cricpa.com
Experience
Representative Service Areas All has over seven years auditing and accounting experience in
• Community Development both the Tallahassee and Destin offices of CRI. She is an audit
manager with primary responsibility for fieldwork and reporting
DISt,I•ic on audits of clients in a variety of industries including local
• Cat� ▪ idwm and governmental and non-profit entities as well as financial•Hamner Associations
fir. institutions and commercial businesses. She is currently the
• Utility Services ` k T ' 1 audit manager for over 25 community development districts,
�� ��-�, and works with several CDD management companies in the State
rwi QIS-R� is
:�g�r' n � a t of Florida.
a � svivoo
All is licensed to practice as a Certified Public Accountant in
;• .• '�, � ,Z , �; Florida. She is a member of the American Institute of Certified
�� ` `` x * � ' < Public Accountants and the Florida Institute of Certified Public
� r �41 i.} Accountants. She exceeds all continuing professional education
" P4x � $ , 2
,�� � ��5�
requirements related to Government Auditing Standards.
g:kLic'"' 't N L+'flJr'�7
, bq * Ali currently supervises engagements for many governmental
1 � 4�� 'i '4,��"�1' s entities in the State of Florida including community development
„. �� i�3 10 }1�
x. , .;��� ���;������r �4�`����; districts, municipalities, utility districts, and other special
1», �s
ix°'���' -�x���� "a,�� � �.��}�-��;t �g governments. She is active in our firm's governmental industry
.t r ' ���:10,-
;��y� �� _ � �� � 4�;"�'.,�� y4 ,�# line as well as the condominium and homeowner association
� � �,.�� ��s��� practice. In addition, Ali has performed many single audits of
{ 4 '�• K4 �3 federal grants under OMB Circular A-133.
-?e. }
• p tufty� - Education,Licenses&Certifications
X ' ' i
r"Y t` � i • BS,Accounting,Florida State University
- > >-° � 1 tt • Certified Public Accountant
B �` *x • Community Association Manager(CAM),Licensed in
y� - ' f !. x .'': Florida
`" A
rr '<-0�� � i K Professional Affiliations
"b � �� �0 � • American Institute of Certified Public Accountants
(AICPA)
• Florida Institute of Certified Public Accountants
(FCPA)
CARR,RIGGS&INGRAM 15
CRlcpa.com I blog.cricpa.com
■
YOUR SOLUTION TEAM
II
Jonathan Hartness
Manager
(850)837-3141 phone JHartness @cricpa.com
Experience
Representative Service Areas Jonathan has over eight years auditing and accounting
experience with CRI. He is an audit manager with primary
+ Community pevelopmeni res onsibilit for fieldwork and reporting on audits of clients in a
k a P Y g
16 ,w
�. - variety m of industries including local governments, condominium
ti•` m�m anti
and homeowner associations, and small businesses. He is
(1.ot15t� ,,„44, ssoclafiohs currently the audit manager for approximately 20 community
Non— l om o g nizaihoi'?V development districts and works with several CDD management
` x �e � � companies in the State of Florida.
`� ,�"�"�^=p�€�°v"��!'i��,���a�,�sus�€� '� r
` a V .- ,' Jonathan is licensed to practice as a Certified Public Accountant
,e �'> � �� k ' in Florida. He is a member of the American Institute of Certified
x� �, " Public Accountants and the Florida Institute of Certified Public
^� t * Accountants. He exceeds all continuing professional education
+ � 3 , a 7F requirements related to Government Auditing Standards.
lto
�� ������,���-����� Jonathan currently supervises engagements for many
, * ;14att� 1* governmental entities in the State of Florida including
x a�� =41 y community development districts. He is active in our firm's
I�
'.l„ ° "� b y� � r governmental industry line as well to our condominium and
" x � s '' homeowner association practice. Jonathan is an integral part of
q � E 1 ::',t441-',4 4,P 414' our community development district practice.
4
A} '�„_ ri � ' Education,Licenses&Certifications
` : �� • MAcc,Accounting,University of West Florida
3 • Certified Public Accountant
� ,t,"--M � • Community Association Manager(CAM),Licensed in
,� 1,,,,,,,,,,01:1,� Florida
4 :0ACW £ � Professional Affiliations
� . tt n{ AmericanlnstituteofCertified Public Accountants
is, i �,� -<�s m3 (AICPA)
� r
uk�".�„ • Florida Institute of Certified Public Accountants
(FICPA)
CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 16
MIL.
DELIVERING QUALITY TO YOU •
TECHNICAL TRAINING LEADERSHIP TRAINING
CRI'S CPE WEEK CRI'S LEADERSHIP ACADEMY
You expect your service team iobeuiito date regarding In today's world of constant communication,business
hot topics in the following service areas skills are as important as technical expertise.Building
Ac<onto r the next generation of leaders is key to our success
and essential for excellent client service.Therefore,we
Attestation&Auditing make a unique investment in our professionals through
• Business Consulting the CRI Leadership Academy,which is designed to
Tax provide training on the"soft skills"of business leadership
• including,but not limited to,teamwork,time and
Our ion 'r.' '. 'nals gather annually for"CPC Week° project management,business writing,communication,
a continuing professional education series designed to Presentation and our core values
provldeneeded technical updates to keep our teams of client service,respect ;
informed of the latest from the various and rrrlevant
and integrity.
standai d getters Additionally,it provides a
forum for our professionals ro share hest r „z",:-,..!
practices ensuring that you receive -
the benefit of expertise from our - -
E
OUR PEOPLE
firm4;profesunnals. #p
The quality of a professional services
firm is determined by its people and r ;,
the firm's investment in them.To ensure r z
the highest possible level of quality €� '`
for every client,we employ carefully
�V
� ' ..`!P4TZ
designed protocols for recruiting,
developing,promoting,and su p ervising a�ti � ' '
4
r
our staff.Our comprehensive,
formalized training programs focus s
c
on five areas of development training: r > <
SPECIALTY p TM
technical,leadership,ongoing,role/
rs
TRAINING responsibility,and specialty. 9 a
lust as every business is different,so
3'a4r a;4:
are the accounting best practices for
each industry and specialty service.Because
of these differences,we deliver progressive
training courses that address the current accounting
issues affecting our clients served by our industry and
specialty service teams,such as:
• Business valuations • SEC/PCAOB ROLE/RESPONSIBILITY
• International Accounting • Financial Institutions TRAINING
&Tax &Insurance
• IT Audit&Assurance Construction Ii addition to basic technical and leadership skills,we
know that our team requires specialized training for
• Employee Benefit Plan • Governmental their individual responsibilities.So CRI has developed
(EBP)Audits &Not-for-Profits role-based training scenarios that include service-
: • Forensic Accounting • Healthcare specific training and tools presented in a case study
•Service Organization format.Our goal is to prepare all team members for
Controls(SOC) their new level of responsibilities.
CRlcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 17
■
DELIVERING QUALITY TO YOU
AUDIT METHODOLOGY
Our audit, tax, consulting, and client accounting services documentation is maintained electronically.
Compliance with our methodology is regularly reviewed and evaluated as part of our internal quality
program, which is further discussed in this section under ",i11
P ;. Comprehensive policies and procedures governing all of our practices and addressing
professional and regulatory standards and implementation issues are constantly updated for new
professional developments and emerging issues. See for a more detailed description of the
relevant approach and methodology.
ENGAGEMENT QUALITY REVIEW PARTNER(CONCURRING PARTNER)
Each audit has an assigned engagement quality review (EQR) partner with the appropriate experience.This
role is one of the most important elements of our quality assurance process, as it provides for a timely,
independent review of all key accounting and auditing issues. The EQR partner also reviews the financial
statements and related supporting documentation—including the disclosures—to evaluate their fair
presentation under accounting principles generally accepted in the United States of America(GAAP).
INTERNAL QUALITY CONTROL REVIEWS AND EXTERNAL REVIEWS
Experienced partners and professional staff of our firm conduct quality control reviews of our audits. Our
partners'work is reviewed annually,and the inspection process includes periodic testing of the effectiveness
of our quality controls and a continuous improvement program.
Peer reviews are performed every three years by another independent public accounting firm. The most
recent review of our firm was performed in 2013 by EideBailly, whose report was the most favorable
possible.
In addition, we are registered with the PCAOB and our 2006 and 2009 PCAOB inspection reports were also
the most favorable possible—no audit deficiencies or quality control defects identified. The 2009 PCAOB
report can be viewed at Nvo,` _. 3O.: .._'....la� >t'�_.,.�.. ---._,.2_... A r _!.iM. t' .
CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 18
■
SHARING CRI'S VALUES WITH YOU •
We are proud of our hands-on,service-centric,and results-oriented approach.Combining that
approach with quality controls and superior talent allows us to help you achieve your goals
and strengthen your management systems and processes.This approach is further emphasized
through our three core values which guide our team's behavior and function as the foundation
for interactions with our clients and each other.
Qs
L 6,40
•
C1a.sii� y
...............
Unyielding Integrity
•
CLIENT.SERVICE INTEGRITY RESPECT
Defining our Living with integrity, Building productive.
brand by meeting transparency, long-term relationships
or exceeding the and honesty with each other that
highest expectations are based on •
of our clients. £ mutual respect,trust,_
and sharing.
CRI ARE S
Additionally,using a separate 501(c)3,CRI aids team members during emergencies
or hardships beyond control.What does it mean to our clients?CRI lives our values.
We demonstrate respect and service to our team—just as we do for our clients.
CRlcpa.com ( blog.cricpa.com CARR,RIGGS&INGRAM 19
■ ., a
JOINING OUR CONVERSATION •
,, V:—"^ WEBSITE(CRIcpa.com)
=" CRI's website features financial calculators,current tax and
. w „-, estate tax guides,a record retention schedule,glossary of
,;,,, common financial terms,and hundreds of articles with topics
,,... cn, ,l,t ranging from current legislation to industry-specific news.
Idc'mow .. �•
\ \ '''‘'A ,lAI1,17 ,,'' :,,,,
C r t,
SLOG SITE (blog.CRIcpa.com)
Featuring articles and videos,CRI's interactive blog site
provides helpful tips for readers both personally and
professionally.Written by our partners from their perspective
and experiences,these plain English explanations of current
a
regulations and trends exemplify our commitment to open
dialogue.
`�
tel
:.4tEC
ei x'
-� CRlnsights(CRIcpa.com)
We understand that just because a topic makes perfect sense
(��, C to a CPA doesn't mean that it will to our clients.That's why
Cj \1"
\ J we developed CRlnsights,our in-depth yet down-to-earth
IRA\-. -) a�`�aec explanations of complex topics.
-
NEWSLETTER(Sign up at CRIcpa.com)
0 3 v ' Our team is dedicated to keeping our clients informed,and
1.': N we prove it by creating a custom monthly e-newsletter with
"""N' widely-applicable to ics.The articles are designed to help you
�\C�`�. P 9 P Y
s improve your business and personal finances.Popular recent
topics include:
` • Reportable Health Care Coverage on W-2s
• Navigating Alternative Minimum Tax(AMT)
" • Key Considerations of Health Care Law
• Six Commandments of Estate Planning
CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 20
■
CRI AUDIT FRAMEWORK
Our proposed services require a coordinated effort between us and Heritage Greens Community
Development District's team. Planning and continual communication are essential to developing the
appropriate procedures,working collaboratively to resolve any identified issues,and meeting your timelines.
CRI's audit approach occurs within a framework of our client's business and industry; therefore, we assess
risk by:
• Understanding management's perspectives and goals,and
• Considering business conditions and threats that could prevent management from achieving its
business objectives.
We assess risks in the following areas:
Materials • Acquisition,Divestiture
• Materiality &Reorganization
• Financial Reporting • Audit Committee&
Compliance Management Expectations
• New Accounting - Operating Results
Pronouncements
Operational . Banking Covenant
Requirements
Financial &
Governance
C p
Business,
Environment
• Internal Control • Investor/Market
Environment t Expectations
• IT Systems&Support ' ? • • Technological Innovation
•
• Legislative/Regulatory
Changes
CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 21
■
CRI AUDIT FRAMEWORK
Our ultimate intent is to drill down from these broad risks to specific financial reporting risks.We understand
both these risks and management's processes and procedures for mitigating them (i.e. internal controls) in
order to develop our procedures to carry out our audit responsibilities.
Although our audits are conducted through a structured, risk-based model, we focus on understanding the
client's needs, requirements, and expectations. We work collaboratively with management and the Audit
Committee (or similar function) to develop a communication and work plan to continuously improve client
service, by doing so we help in moving your team from simple compliance to providing you with a
competitive advantage.
In planning,we concentrate on "key risks,"(items with a greater risk of a material misstatement,a material
weakness in internal controls,or other matters resulting in the issuance of an inappropriate audit report).We
focus on"material"items(i.e.those items that would be important to the user of your financial statements).
When evaluating materiality of identified misstatements,certain quantitative and qualitative factors must be
considered—which may include:
• Impact on operating trends(revenue/income,expenses,net income,etc).
• Nature of the misstatement(i.e.,did the misstatement result from an unlawful
transaction?).
• Impact on liquidity,capital/surplus,earnings capacity,etc.
• Impact to loan covenants and contractual and regulatory requirements.
Consistent communication is a key to completion of the audit.By ensuring constant involvement,we are in a
better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your
management to:
• Set-up the audit by reviewing the mapping of Heritage Greens Community Development District's
financial information (financial statements and notes) to significant processes and IT systems to
ensure that all significant account balances, transactions, procedures, and systems are tested as
deemed necessary.
• Discuss ongoing changes—specifically new accounting pronouncements and key business
transactions in their early stages,enabling us to agree on the resolution of various complex business
issues on a timely basis.
CRlcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 22
ail
CRI AUDIT APPROACH
Il
Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and
risk assessment procedures (as noted on the previous page) occur during detailed conversations and
observations with your team. The results of those procedures allow us to tailor an audit program to your
specific risks and needs. We then execute the audit, report the results, and evaluate continuous
improvement opportunities for ongoing service and benefit to you.
CLIENT �# a gv , , rA a'�`lint, w V,
AGCEPTANGE& sw f ) PUNT REPORT&
1 r EXEC17Tf(N MONITOR
PREPLANNING ,,.t..P7ii ? ,_6 �. , s, �s ., ,,
Client OperaUonaJ Information , 0k Substantive Audit
&Governance &Transaction
Acceptance E, 3z . An alytic s Wrap-up
r.: : is t0 fir.
.�, 'ga "'*2*�SiEa s3 Cy g g
Engagement ¢ �- a �a Test Issue
Scoping � Details Opimonls)
Heritage Greens CDD '
�: f r 7 -i1;-;0 „„ -< # "1 yam.
Team
Team �.: ,.fr ;k: T > '< tf, Audit.
Orientation , ` .h, Clebrief
t �L `,,l' �y + Procedures
Atigitaw 7:.
CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 23
i
CR1 AUDIT APPROACH III
Stage 1: Client Acceptance&Pre-planning Stage 3: Audit Execution
• Perform client acceptance procedures where • Where possible,develop detailed analytical
necessary. procedures to use as substantive tests to reduce
• Collaborate with management to agree to tests of details. Examples include:
expectations and scope. - ratio analysis,
• Assign appropriate staff to engagement based - regression analysis,
on client needs and assessed risk. - trend analysis,
• - predictive tests or
... .. .. ,,..... - reasonableness tests.
,,. ;:;, • Where possible utilize Computer-Assisted Audit
Interview client personnel and others,as Techniques(CAATs),such as IDEA or ACL to
necessary to understand client-specific automate testing for more coverage and less
• objectives and risks. disruption to the client.
• Assess environmental and other external risks • Where possible,perform targeted testing
and potential impact on the audit planning. (also known as'coverage"testing)of account
Assess entity level controls including: control balances to tests large portions of account
environment,risk assessment,information& balances.
communication,and monitoring controls. • Perform tests of details,including sampling,if
Assess management's fraud and IT risk applicable or necessary.
assessment models. Develop independent • Perform general audit procedures,as and if
fraud and IT risk assessment. applicable,such as tests related to:
Assess IT General Computer(ITGC)controls, -commitments and contingencies,
such as IT Environment,Developing&Delivering - legal letters,
IT,and Operating IT&Monitoring IT. - management representations,
- reviews of Board minutes,
Assess materiality.
- related party transactions,
Perform preliminary analytical procedures. -debt covenants and
Map financial statements to significant - going concern.
transactions,processes,IT systems and related • Perform other tests for compliance such as
controls. ,
Yellow Book or Single Audit Tests. •
Develop understanding of significant processes
and related controls.
Determine existence of/reliance on SSAE 16 Stage 4: Report&Monitor
(formerly SAS 70(s)). • Continually monitor the audit and provide
• Test controls including ITGC,as and if deemed feedback as agreed during scoping or more
appropriate.Tests will include a mix of: frequently,as deemed appropriate.
- inquiry, • Conclude the audit(i.e.issue opinions and/or
- observation, reports).
- examination and • Develop and present required communications,
- re-performance. including management letter comments.
Determine reliance on Internal Audit,if • Perform an internal team de-briefing to identify
applicable(e.g.controls or detailed tests). areas for improvement.
Determine reliance on specialist(s),if applicable • Welcome the opportunity for an external de-
(e.g.valuations,pension costs,etc.). briefing with our clients to improve.
Finalize risk assessments and develop final audit
strategy.
CRIcpa.com i blog.cricpa.com CARR,RIGGS&INGRAM 24
■ t
APPENDIX A - PEER REVIEW
EideBailly
(TA,a BUSINESS ADVISORS
System Review Report
January 31,2014
To the Partners of Carr.Riggs&Ingrain,I.I.0
and the National Peer Review Committee
We have reviewed the system of quality control for the accounting and auditing practice of Carr,Riggs&Ingram,
LLC(the firm)applicable to non-SEC issuers in effect for the year aided June 30,2013.Our peer review was
conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the
Peer Review Board of the American Institute of Certified Public Accountants.As a part of our peer review,we
considered reviews by regulatory entities,if applicable,in determining the nature and extent of our procedures.
The firm is responsible for designing a system of quality control and complying with it to provide the fine with
reasonable assurance of performing and reporting in conformity ormity with applicable professional standards in all
material respects.Our responsibility is to express an opinion on the design of the system of quality control and the
firm's compliance therewith based on our review.The nature,objectives,scope,limitations of,and the procedures
performed in a System Review are described in the standards at www.aicna.org/prsummarv.
As required by the standards,engagements selected fir review included engagements performed under
Government Auditing Standards;audits of employee benefit plans,and audits performed under PDICIA.
In our opinion,the system of quality control for the accounting and auditing practice of Carr,Riggs&Ingram,
LLC applicable to non-SEC issuers in Abet for the year ended June 30,2013,has been suitably designed and
complied with to provide the firm with reasonable assurance of performing and reporting in conformity with
applicable professional standards in all material respects.Films can receive a rating of pars,pass with
deficienc,'(ies)or Pd.Carr,Riggs&Ingram,LLC has received a peer review rating of pass.
Eide t3ailly L,LP
www.nidohailly.com
506 NI<orae Mat,Si..1300 I Minnaapaia.MN 65402-7033 I T 612.25353600 I F 612.253.6600 I EOE
CRlcpe.com I blog.cricpa.com CARR,RIGGS&INGRAM 25
1111"11
APPENDIX B - RFP DOCUMENTS
Request for Proposals for Annual Auditing Services for
Heritage Greens Community Development District
Severn Trent Management Services,on behalf of the Heritage Greens Commzmity Development
District,is requesting proposals from qualified independent Certified Public Accounting firms
for independent annual audit of the District's general purpose financial statements for the fiscal
year 2015,and thereafter subject to an annual renewal of the engagement.
A community development district is a special purpose local government established under
Chapter 190,Florida Statutes_ The certified public accounting firm licensed under chapter 473,
Florida Statutes,responding to this proposal shall be qualified to audit according to government
auditing standards under the Florida Board of Accountancy, AICPA,the General Accounting
Office,and rules of the Auditor General of the State of Florida_
Proposals packages,which include evaluation criteria and instructions to proposers are available
from the District's Management Advisory Company at the address and telephone number listed
below.
More information related to the proposal may be obtained by contacting Severn Trent
Management Services at the address and telephone number listed below_ Personal solicitation of
clients directly with the district board members is prohibited
Ten(10)copies of a proposal shall be sent to the address below by 11.00 am on Friday,
September 4,2015. The envelope must be marked"Auditing Services
Severn Trent Management Services
Atitn:Auditing Services
210 North University Drive,Suite 702
Coral Springs,Florida 33071
Telephone(954)753 5841
CRIcpa.com I blog.cricpa.com CARR,RIGGS&INGRAM 26
■
APPENDIX B - RFP DOCUMENTS
HERITAGE GREENS
Comsr NrrY DEVELOPMENT Drs rsicr
REQUEST FOR PROPOSALS
District Auditing Services for Fiscal Years 2015,2016 and 2017
Collier County,Florida
INSTRUCTIONS TO PROPOSERS
SECTION 1. DUE DATE. Sealed proposals must be received no later than 11:00
am,Friday,September 4,2015,at the offices of the District Manager,located at 210
North University Drive,Suite 702,Coral Springs,FL 3307L Proposals will be publicly
opened at that time
SECTION 2. FAMILIARITY wrrH THE LAW. By submitting a proposal, the
Proposer is assumed to be familiar with all federal,state,and local laws,ordinances,rules
and regulations that in any manner affect the work. Ignorance on the part of the Proposer
will in no way relieve it from responsibility to perform the work covered by the proposal
in compliance with all such laws,ordinances and regulations.
SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded,will
only be awarded to a responsible Proposer who is qualified by experience and licensing
to do the work specified herein. The Proposer hall submit with its proposal satisfactory
evidence of experience in airnilar work and show that it is frilly prepared to complete the
work to the satisfaction of the District.
SECTION 4. SUBMISSION OF ONLY ONE. PROPOSAL. Proposers %hall be
disqualified and their proposals rejected if the District has reason to believe that collusion
may exist among the Proposers,the Proposer has defaulted on any previous contract or is
in arrears on any previous or existing contract, or for failure to demonstrate proper
licenstue and business organization.
SECTION S. SUBMISSION Of PROPOSAL. Submit ten (10) copies of the
Proposal Documents, and other requested attachments at the time and place indicated
herein,which shall be enclosed in an opaque sealed envelope, marked with the title
"Auditing Services—Heritage Greens Community Development District"on the face of
it.
SECTION 6. l[ODIFICATION AND WITHDRAWAL. Proposals may be modified
or withdrawn by an appropriate document duly executed and delivered to the place where
proposals are to be submitted at any time prior to the lime and date the proposals are due.
No proposal may be withdrawn after opening for a period of ninety(90)days.
SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of
the notice announcing the request for proposals, these instructions, the Evaluation
Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of
these insttuctioms(the"Proposal Doc rents').
CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 27
APPENDIX B - RFP DOCUMENTS
SECTION 8. PROPOSAL. In making its proposal,each Proposer represents that
it has read and understands the Proposal Documents and that the proposal is made in
accordance therewith
SECTION 9. Basis OF AWARD/RIGHT TO RrIECT. The District reserves the
right to reject any and all proposals,make modifications to the work, and waive any
informalities or iiregularities m proposals as it is deemed in the best interests of the
District.
SECTION 10. CONTRACT Await. Within fourteen(14)days of receipt of the
Notice of Award from the District,the Proposer shall enter into and execute a Contract
(engagement letter)with the District
SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as
or constitute a waiver of District's limited waiver of liability contained in Section 768.28,
Florida Statutes,or any other statute or law.
SECTION 12. Mrcrerr MIEOIIS. All proposals shall inrhrri. the following
information in addition to any other requirements of the proposal documents.
A. List position or title of all personnel to perform work on the District audit.
Jnrhid,resumes for each person listed;list years of experience in present
position for each party listed and years of related experience_
B. Describe proposed staffing levels, including resumes with applicable
certifications.
C. Three references from projects of similar size and scope. The Proposer
should include information relating to the work it conducted for each
reference as well as a name, address and phone number of a contact
person.
D. The lump sums cost of the provision of the services under the proposal
E. Must perform the audit field work at the office where the District records
are maintained
SECTION 13. PROTESTS. Any protest regarding the Proposal Documents,must
be filed in writing,at the offices of the District Manager,within seventy-two(72)hours
after the receipt of the proposed contract documents. The formal protest setting forth
with particularity the facts and law upon which the protest is based shall be filed within
seven(7)calendar days alter the initial notice of protest was Sled Failure to timely file a
notice of protest or failure to timely file a formal written protest shall constitute a waiver
of any right to object or protest with respect to aforesaid contract award
2
CRIcpa.com ( blog.cricpa.com CARR,RIGGS&INGRAM 28
APPENDIX B - RFP DOCUMENTS •
SECTION 14. EvALRATLON OF PROPOSALS. The cntena to be used in the
evaluation of proposals are presented in the Evaluation Criteria Sheet,contained within
the Proposal Documents_
3
CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 29
APPENDIX B - RFP DOCUMENTS
Evaluation and Ranking Form
Rank Firm Professional District experience Staff dept! Fee Score
Name Standing/ability and knowledge ability to perform
of personnel
25 pts 25 pts 25 pts 25 pts
CRIcpa.com blog.cricpa.com CARR,RIGGS&INGRAM 30
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Bill To: rystaI- ... Ship to:
Heritage Greens CDD Heritage Greens Guard House
c/o Severn Trent Services at entrance of 2215 Heritage Greens
210 N.University Dri Ste#702 Dr
Coral Springs,FL 33071 Naples,FL 34119
Date: 7/27/2015 Cleaning Agreement Estimate: 1579 Rep: NE
We are pleased to quote the following scope of work for Heritage Greens CDD&Severn Trent Services:
S`IRIP AND WAX BATHROOM VCT TILE:
Completely remove existing wax&sealer with emulsifier stripper.Apply stripper solution and machine scrub tile to dissolve old wax and
embedded soil,scrub and scrape edges and corners with hand tools.Wet vacuum emulsified slurry and rinse tile repeatedly with pH neutral
cleaner to remove any slurry remnants and leave tile pH neutral.Use Rayon mops to recoat tile with 2 coats of floor sealer and then apply 3
coats of wax finish.
Service Fee:$390.00
Taxable Sale
*Price includes:Worker's Compensation and General Liability Insurance,Employer Social Security Federal and State Unemployment Taxes
*Commercial cleaning equipment and cleaning solutions,supervised and trained personnel.
*Florida State Sales and Use Tax(when applicable)is not included.
*Upon acceptance of this proposal the Customer hereby agrees NOT to offer employment to any employees or subcontractors that worked for
*SWFL Crystal Clean LLC during the tern of this agreement and for a period of 24 months following termination of this agreement.
*All prices are good for 90 days from the date of the estimate.
*Either party may terminate this agreement upon 30 days written notification.Crystal Clean may terminate services for non payment.
*The Customer agrees to pay any costs incured by Crystal Clean to collect past due money owed to Crystal Clean.
*A late fee of.04%per day will be assessed to invoices not paid within 30 days.
Crystal Clean Signature Date Agreement Accepted by: (Customer Signature) Date
3120 Winkler Ave.•6u16e 11 Poo\Ayers,Fl 33916 www(.leamiiug,FortMyems.com
Tel 2.39.936.7700 Fax 239.936.7065
HERITAGE GREENS
Community Development District
Financial Report
August 31, 2015
Prepared by
SEVERN
TRENT
SFRV IC FS
HERITAGE GREENS
Community Development District
FINANCIAL STATEMENTS
Balance Sheet i Page 1
Statement of Revenues, Expenditures and Changes in Fund Balances
General Fund Page 2-3
SUPPORTING SCHEDULES
Non-Ad Valorem Special Assessments Page 4
Cash and Investment Report Page 5
Bank Reconciliation Page 6
Check Register Page 7-9
HERITAGE GREENS
Community Development District
Financial Statements
(Unaudited)
August 31, 2015
HERITAGE GREENS
Community Development District General Fund
Balance Sheet
August 31,2015
ACCOUNT DESCRIPTION TOTAL
ASSETS
Cash-Checking Account $ 45,740
Acct Receivable-Returned Items 25
Investments:
Money Market Account 176,785
SBA Account 627
TOTAL ASSETS $ 223,177
LIABILITIES
Accounts Payable $ 3,774
Accrued Expenses 806
TOTAL LIABILITIES 4,580
FUND BALANCES
Assigned to:
Operating Reserves 50,947
Reserves-Drainage 6,000
Reserves-Fountains 5,500
Reserves-Irrigation System 7,500
Reserves-Roads and Sidewalks 24,651
Reserves-Signage 1,000
Reserves-Wall Painting 6,000
Reserves-Wall Replacement 12,786
Unassigned: 104,213
TOTAL FUND BALANCES $ 218,597
TOTAL LIABILITIES&FUND BALANCES $ 223,177
Report Date:9/8/2015 Page 1
HERITAGE GREENS
Community Development District General Fund
Statement of Revenues,Expenditures and Changes in Fund Balances
For the Period Ending August 31,2015
AMENDED YEAR TO DATE YEAR TO DATE VARIANCE(8) AUG-15
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL
REVENUES
Interest-Investments $ 400 $ 366 $ 421 $ 55 $ 46
Interest-Tax Collector - - 7 7 -
Special Assmnts-Tax Collector 242,903 242,903 242,787 (116) -
Special Assmnts-Discounts (9,716) (9,716) (8,675) 1,041 -
Other Miscellaneous Revenues - - 425 425 25
Gate Bar Code/Remotes 1,200 1,100 1,100 - -
ITOTAL REVENUES 234,787 234,653 236,065 1,412 71 I
EXPENDITURES
Administration
P/R-Board of Supervisors 7,200 6,800 5,600 1,000 600
FICA Taxes 551 506 428 78 46
ProfServ-Engineering 1,000 913 987 (74) -
ProfSery-Legal Services 2,000 1,837 4,185 (2,348) 260
ProfSery-Mgmt Consulting Sery 38,081 34,903 34,908 (5) 3,173
ProfSery-Property Appraiser 3,644 3,644 3,644 -
ProfServ-Special Assessment 5,463 5,463 5,463 - -
ProfServ-Web Site Development 650 650 814 (164) 42
Auditing Services 3,200 3,200 3,200 - -
Postage and Freight 850 781 547 234 46
Insurance-General Liability 8,225 8,225 7,557 668 -
Printing and Binding 1,000 913 927 (14) 135
Legal Advertising 1,500 1,375 655 720 -
Misc-Bank Charges 575 528 650 (122) 59
Misc-Assessmnt Collection Cost 4,858 4,858 4,652 206 -
Office Supplies 175 165 162 3 -
Annual District Filing Fee 175 175 175 - -
Total Administration 79,147 74,736 74,554 182 4,361
Public Safety
Contracts-Security Services 48,000 44,000 45,100 (1,100) 4,333
Contracts-HVAC 350 320 189 131 -
Contracts-Sheriff 3,000 2,750 7,013 (4,263) -
Communication-Telephone 1,500 1,375 1,586 (211) 146
Electricity-Entrance 2,200 2,018 1,762 254 341
Utility-Water&Sewer 900 825 601 224 55
Lease-Carts 1,500 1,500 1,500 - -
R&M-Gate 7,000 6,413 138 6,275 -
R&M-Gatehouse 1,130 1,034 830 204 160
Report Date:9/8/2015 Page 2
HERITAGE GREENS
Community Development District General Fund
Statement of Revenues,Expenditures and Changes in Fund Balances
For the Period Ending August 31,2015
AMENDED YEAR TO DATE YEAR TO DATE VARIANCE($) AUG-15
ACCOUNT DESCRIPTION BUDGET BUDGET ACTUAL FAV(UNFAV) ACTUAL
OpSupplies-Transmitters 1,200 1,100 794 306 -
Op Supplies-Gatehouse 800 734 613 121 66
Cap Outlay-Equipment 6,200 5,687 - 5,687 -
Total Public Safety 73,780 67,754 60,126 7,628 5,101
Landscape Services
Contracts-Landscape 18,000 16,500 19,896 (3,396) 1,381
Contracts-Preserve Management 2,000 2,000 1,760 240 -
Electricity-Irrigation 2,200 2,013 1,867 146 326
R&M-Renewal and Replacement 1,000 913 - 913 -
R&M-Canals 2,600 2,600 - 2,600 -
R&M-Fountain 2,700 2,475 1,669 806 150
R&M-Grounds 4,000 3,663 1,750 1,913 -
R&M-Irrigation 1,500 1,375 628 747 228
R&M-Preserves 100 90 - 90 -
Misc-Special Projects 8,000 7,337 1,415 5,922 -
Total Landscape Services 42,100 38,966 28,985 9,981 2,085
Road and Street Facilities
Electricity-Streetlighting 11,000 10,084 9,583 501 1,744
R&M-Drainage 2,500 2,291 - 2,291 -
R&M-Roads&Alleyways 2,000 1,837 800 1,037 -
R&M-Sidewalks 3,000 2,750 - 2,750 -
TrafficSignageRehabilitation 1,260 1,155 - 1,155 -
Reserve-Roadways 20,000 20,000 - 20,000 -
Total Road and Street Facilities 39,760 38,117 10,383 27,734 1,744
'TOTAL EXPENDITURES 234,787 219,573 174,048 45,525 13,291 1
Excess(deficiency)of revenues
Over(under)expenditures - 15,080 62,017 46,937 (13,220)
Net change in fund balance $ - $ 15,080 $ 62,017 $ 46,937 $ (13,220)
FUND BALANCE,BEGINNING(OCT 1,2014) 156,580 156,580 156,580
FUND BALANCE,ENDING $ 156,580 S 171,660 $ 218,597
Report Date:9/8/2015 Page 3
HERITAGE GREENS
Community Development District
Supporting Schedules
August 31, 2015
HERITAGE GREENS
Community Development District
Non-Ad Valorem Special Assessments-Collier County Tax Collector
Monthly Collection Distributions
For the Fiscal Year ending September 30,2015
Discount/ Gross
Date Net Amount (Penalties) Collection Amount
Received Received Amount Costs Received
Assessments Levied FY 2015 $ 242,905
Allocation % 100%
11/12/14 1,536 1,536
11/14/14 21,248 904 434 22,585
11/25/14 111,443 4,739 2,274 118,456
12/12/14 65,327 2,732 1,333 69,392
01/06/15 4,865 154 99 5,118
01/29/15 9,501 238 194 9,934
03/05/15 2,674 37 55 2,766
03/31/15 7,509 14 153 7,676
05/05/15 2,100 (45) 43 2,098
06/03/15 931 (28) 19 922
06/22/15 2,326 (69) 47 2,305
TOTAL $ 229,460 $ 8,675 $ 4,652 $ 242,787
%Collected 99.95%
TOTAL OUTSTANDING $ 118
Report Date:9/8/2015 Page 4
HERITAGE GREENS
Community Development District
Cash and Investment Balances
August 31, 2015
ACCOUNT NAME BANK NAME MATURITY YIELD BALANCE
GENERAL FUND
Operating Account-Checking SunTrust n/a 0.10% $45,740
Money Market Account BankUnited n/a 0.45% $176,785 (1)
State Board Account SBA n/a 0.18% $627
Total $223,153
NOTES:
(1) Invested in Money Market Account at Bank United-rate increased from .35%to.449%in August.
Report Date:9/9/2015 Page 5
Heritage Greene CDD
Bank Reconciliation
Bank Account No. 9920
Statement No. 08-15
Statement Date 08/31/15
G/L Balance(5) 49,169.26 Statement Balance 49,808.24
GIL Balance 49,169.26 Outstanding Deposits 0.00
Positive Adjustments 0.00
Subtotal 49,808.24
Subtotal 49,169.26 Outstanding Checks 638.98
Negative Adjustments 0.00 Total Differences 0.00
Ending GIL Balance 49,169.26 Ending Balance 49,169.26
Difference 0.00
Posting Cleared
Date Document Type Document No. Description Amount Amount Difference
Outstanding Checks
08/18115 Payment 3134 JOHN L JORDAN 184.70 0.00 184.70
08/28/15 Payment 3138 CRYSTAL CLEAN 226.28 0.00 226.28
08/28/15 Payment 3139 EXECTUTIVE HOME WATCHING,LLC 228.00 0.00 228.00
Total Outstanding Checks 638.98
Page 6
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