Agenda 09/10/2013 Item #16J12 9/10/2013 16.J.12.
EXECUTIVE SUMMARY
To obtain Board approval of Contract #13-6132, "Auditing Services for Collier County", and
authorize execution of an official engagement letter.
OBJECTIVE: To obtain Board approval of Contract #13-6132, "Auditing Services for Collier
County", and authorize execution of an official engagement letter.
CONSIDERATIONS: The selection of CliftonLarsonAllen, CLA for Contract #13-6132 was in
compliance with the provisions outlined in Chapter 11.45, Florida Statutes. At the Budget Hearing of
September 5, 2013 the Board discussed entering into negotiations with CliftonLarsonAllen, CLA. The
result of this negotiation, Contract #13-6132, is attached and awards a three year auditing services
contract for Collier County to CliftonLarsonAllen, CLA, with two (2) one (1) year extensions. This
request begins the 2013 audit process, including interim audit services and planning.
FISCAL IMPACT: The proposed annual amount of$330,000 is 46% less than the cost of the FY-
2012 audit, performed by Ernst and Young LLP. The proposed amount includes costs of up to fifteen
(15) major grant program audits. Should the number of major grant programs exceed fifteen (15) in
any of the three audit years, the contract states that additional programs will be billed at $4.500 per
major program. For purposes of comparison, there were thirteen (13) major programs in FY-2012.
Funds will be encumbered in the amount of$330,000 during FY-2013, as interim services will begin
prior to the fiscal 2013 year end, and unspent amounts will roll forward into FY-2014 as the audit
progresses. The payments made in the respective fiscal years will not exceed contracted amounts, and
the Board will be informed via executive summary if the number of major programs audited exceeds
fifteen (15) for FY-2013. No budget amendment is required pursuant to this action as sufficient funds
are currently available in the General Fund, account assignment 001-103010-632100 — "Other General
and Administrative Services" for year one of this procurement.
GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with
this executive summary.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as
to form and legality, and requires majority vote for approval. -JAK
RECOMMENDATION: That the Board of County Commissioners approves Contract #13-6132, as
negotiated and attached, with CliftonLarsonAllen, CLA for audit services in the amount of$990,000
for three fiscal year audits (2013, 2014 and 2015) and authorizes the County Manager or his designee
to execute the engagement letter for audit year 2013.
Prepared By: Derek M. Johnssen, Assistant Finance Director, Office of the Clerk of the Circuit Court
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COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.J.16.J.12.
Item Summary: To obtain Board approval of Contract#13-6132, "Auditing Services for
Collier County", and authorize execution of an official engagement letter.
Meeting Date: 9/10/2013
Prepared By
Name: JohnssenDerek
Title: Gen. Accnt Manager-Clerk of Courts
8/12/2013 8:55:11 AM
Submitted by
Title: Gen. Accnt Manager- Clerk of Courts
Name: JohnssenDerek
8/12/2013 8:55:12 AM
Approved By
Name: MarkiewiczJoanne
Title: Manager-Purchasing Acquisition.Purchasing& Gene
Date: 8/12/2013 11:52:27 AM
Name: MarkiewiczJoanne
Title: Manager-Purchasing Acquisition,Purchasing& Gene
Date: 8/12/2013 11:57:45 AM
Name: WardKelsev
Title: Manager- Contracts Administration.Purcnasir�_ & G_
Date: 8/112013 1:52:3 7 PN
Name: KinzelCrystal
Date: 8/24/2013 9:19:50 AM
Name: KlatzkowJeff
Title: County Attorney
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Date: 8/26/2013 9:15:47 AM Avow
Name: PryorCheryl
Title: Management/Budget Analyst, Senior,Office of Manag
Date: 8/26/2013 11:35:42 AM
Name: Klatzkowieff
Title: County Attorney
Date: 8/27/2013 11:18:23 AM
Name: OchsLeo
Title: County Manager
Date: 8/29/2013 4:39:07 PM
Amok
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AGREEMENT13-6132
for
Annual Auditing Services
THIS AGREEMENT, made and entered into on this day of 2013, by
and between Clifton Larson Allen, authorized to do business in the State of Florida, whose
business address is 6810 International Center Blvd, Fort Myers, Florida 33912, (the "Auditor")
and Collier County, a political subdivision of the State of Florida, (the "County"):
WITNESSETH:
1. COMMENCEMENT. The Contract shall commence upon date of Board Award and
Work shall commence upon issuance of a Purchase Order. The County Manager, or his
designee, may, at his discretion, extend the Agreement under all of the terms and
conditions contained in this Agreement for up to one hundred eighty (180) days. The
County Manager, or his designee, shall give the Auditor written notice of the County's
intention to extend the Agreement term not less than ten (10) days prior to the end of the
Agreement term then in effect.
2. CONTRACT TERM. The contract shall be for a three (3) year period, commencing on
Date of Board award, and terminating (3) years from that date. The County may, at its
discretion and with the consent of the Auditor, renew the Agreement under all of the
terms and conditions contained in this Agreement for two (2) additional one (1) year
periods. Pricing after year three (3) will be based on the lesser of the South Urban
Consumer Price Index (CPI) based on the previous twelve (12) months over prior year,
or three percent (3%) as evidenced in writing between the County and the Auditor.
Audit engagement letters for FY-2014 and 2015 must be signed by March 31 of the
respective audit year.
3. STATEMENT OF WORK. The Auditor shall provide Auditing Services in accordance
with the terms and conditions of RFP #13-6132, the Scope of Services set forth in Exhibit
A, attached herein and incorporated by reference, and the Auditor's proposal, as referred
to herein and made an integral part of this agreement.
Th;.. Agreemen- wit include auditing services for other County departments and
Constitutional Officers, as well as additional related services as requested and mutually
agreed upon by County and Auditor in writing. Additional services related to the
annual audit that are not included in Exhibit B Tasks 1 through 7 shall be evidenced by a
Change Order to this Agreement. Additional services not related to the annual audit, but
requested by other departments and not included in Exhibit B Tasks 1 through 7 shall be
evidenced by an Amendment to this Agreement. In either case, these additional services
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shall be negotiated on an individual basis in compliance with the County Purchasing
Policy, and pricing shall be in conformance with the hourly rates identified in Exhibit B.
This Agreement contains the entire understanding between the parties and any
modifications to this Agreement shall be mutually agreed upon in writing by the Auditor
and the County Project or Contract Manager or his designee, in compliance with the
County Purchasing Policy and Administrative Procedures in effect at the time such
services are authorized.
4. SCHEDULE. The Auditor agrees to complete the services as required pursuant to this
Agreement within the time period(s) established by mutual written agreement between
Auditor and the Finance and Accounting Director, or her designee, for completion of the
various tasks of the project (see attached Exhibit C - Basis of Compensation and
Schedule, FY-2013-2015.)
5. THE CONTRACT SUM. The County shall pay the Auditor for the performance of this
in accordance with Exhibit B Pricing. This amount is based on the prices set forth in the
Auditor's proposal, subject to written contract modifications as approved in advance by
the County.
5.1 Payments will be made for services furnished, delivered, and accepted, upon receipt
and approval of invoices submitted on the date of services or within six (6) months after
completion of contract. Any untimely submission of invoices beyond the specified
deadline period is subject to non-payment under the legal doctrine of "laches" as
untimely submitted. Time shall be deemed of the essence with respect to the timely
submission of invoices under this agreement.
5.2 Any County agency may purchase products and services under this contract,
provided sufficient funds are included in their budget(s). Payment will be made upon
receipt of a proper invoice and upon approval by the Contract Manager or his designee,
and in compliance with Chapter 218, Fla. Stats., otherwise known as the "Local
Government Prompt Payment Act".
6. SALES TAX. Auditor shall pay all sales, consumer, use and other similar taxes
associated with the Work or portions thereof, which are applicable during the
performance of the Work.
7. NOTICES. All notices from the County to the Auditor shall be deemed duly served if
mailed or faxed to the Auditor at the following .vddress�
CliftonLarsonAlien, CLA
6810 International Center Blvd.
Fort Myers, Florida 33912
Attention: Martin A. Redovan, Partner
Martin.redovan @CLAconnect.com
Telephone: 239-226-9900 Amok
Facsimile: 239-226-9950
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All Notices from the Auditor to the County shall be deemed duly served if mailed or
faxed to the County to:
Collier County Government Center
Purchasing Department
3327 Tamiami Trail, East
Naples, Florida 34112
Attention: Purchasing &General Services Director
Telephone: 239-252-8407
Facsimile: 239-252-6480
The Auditor and the County may change the above mailing address at any time upon
giving the other party written notification. All notices under this Agreement must be in
writing.
8. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a
partnership between the County and the Auditor or to constitute the Auditor as an agent
of the County.
9. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits and
licenses necessary for the prosecution of the Work shall be obtained by the Auditor.
Payment for all such permits and licenses issued by the County shall be processed
internally by the County. All non-County permits necessary for the prosecution of the
Work shall be procured and paid for by the Auditor. The Auditor shall also be solely
responsible for payment of any and all taxes levied on the Auditor. In addition, the
Auditor shall comply with all rules, regulations and laws of Collier County, the State of
Florida, or the U. S. Government now in force or hereafter adopted. The Auditor agrees
to comply with all laws governing the responsibility of an employer with respect to
persons employed by the Auditor.
10. NO IMPROPER USE. The Auditor will not use, nor suffer or permit any person to use in
any manner whatsoever, County facilities for any improper, immoral or offensive
purpose, or for any purpose in violation of any federal, state, county or municipal
ordinance, rule, order or regulation, or of any governmental rule or regulation now in
effect or hereafter enacted or adopted. In the event of such violation by the Auditor or if
the County or its authorized representative shall deem any conduct on the part of the
Auditor to ire objectionable or improper, the Count shall have the right to suspenc th_
contract of the Auditor. Should the Auditor fail to correct any such violation, conduct, or
practice to the satisfaction of the County within twenty-four (24) hours after receiving
notice of such violation, conduct, or practice, such suspension to continue until the
violation is cured. The Auditor further agrees not to commence operation during the
suspension period until the violation has been corrected to the satisfaction of the County.
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11. TERMINATION. Should the Auditor be found to have failed to perform his services in a
manner satisfactory to the County as per this Agreement, the County may terminate said imik
agreement for cause; further the County may terminate this Agreement for convenience
with a thirty (30) day written notice. The County shall be sole judge of non-performance.
In the event that the County terminates this Agreement, Auditor's recovery against the
County shall be limited to that portion of the Contract Amount earned through the date
of termination. The Auditor shall not be entitled to any other or further recovery against
the County, including, but not limited to, any damages or any anticipated profit on
portions of the services not performed.
12. NO DISCRIMINATION. The Auditor agrees that there shall be no discrimination as to
race, sex, color, creed or national origin.
13. INSURANCE. The Auditor shall provide insurance as follows:
A. Commercial General Liability: Coverage shall have minimum limits of$1,000,000 Per
Occurrence, $2,000,000 aggregate for Bodily Injury Liability and Property Damage
Liability. This shall include Premises and Operations; Independent Auditors; Products
and Completed Operations and Contractual Liability.
B. Business Auto Liability: Coverage shall have minimum limits of N/A Per
Occurrence, Combined Single Limit for Bodily Injury Liability and Property Damage Amok
Liability. This shall include: Owned Vehicles, Hired and Non-Owned Vehicles and
Employee Non-Ownership.
C. Workers' Compensation: Insurance covering all employees meeting Statutory Limits
in compliance with the applicable state and federal laws.
The coverage must include Employers' Liability with a minimum limit of $100,000 for
each accident.
D. Professional Liability: Shall be maintained by the Auditor to ensure its legal liability
for claims arising out of the performance of professional services under this Agreement.
Auditor waives its right of recovery against County as to any claims under this insurance.
Such insurance shall have limits of not less than $1,000,000 each claim and in the
aggregate.
Specia Requirements: Collier County Government shall be listed as the Certificate
Holder and included as an Additional Insured on the Comprehensive General Liability
Policy.
Current, valid insurance policies meeting the requirement herein identified shall be
maintained by Auditor during the duration of this Agreement. The Auditor shall provide
County with certificates of insurance meeting the required insurance provisions. Renewal
certificates shall be sent to the County ten (10) days prior to any expiration date.
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Coverage afforded under the policies will not be canceled or allowed to expire until the
greater of: ten (10) days prior written notice, or in accordance with policy provisions.
Auditor shall also notify County, in a like manner, within twenty-four (24) hours after
receipt, of any notices of expiration, cancellation, non-renewal or material change in
coverage or limits received by Auditor from its insurer, and nothing contained herein
shall relieve Auditor of this requirement to provide notice.
Auditor shall ensure that all sub-consultants comply with the same insurance
requirements that he is required to meet.
14. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Auditor
shall indemnify and hold harmless Collier County, its officers and employees from any
and all liabilities, damages, losses and costs, including, but not limited to, reasonable
attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this
Agreement by Auditor, any statutory or regulatory violations, or from personal injury,
property damage, direct or consequential damages, or economic loss, to the extent caused
by the negligence, recklessness, or intentionally wrongful conduct of the Auditor or
anyone employed or utilized by the Auditor in the performance of this Agreement. This
indemnification obligation shall not be construed to negate, abridge or reduce any other
rights or remedies which otherwise may be available to an indemnified party or person
described in this paragraph.
This section does not pertain to any incident arising from the sole negligence of Collier
County.
14.1 The duty to defend under this Article 14 is independent and separate from the duty
to indemnify, and the duty to defend exists regardless of any ultimate liability of the
Auditor, County and any indemnified party. The duty to defend arises immediately
upon presentation of a claim by any party and written notice of such claim being
provided to Auditor. Auditor's obligation to indemnify and defend under this Article 13
will survive the expiration or earlier termination of this Agreement until it is determined
by final judgment that an action against the County or an indemnified party for the
matter indemnified hereunder is fully and finally barred by the applicable statute of
limitations.
15. CONTRACT ADMINISTRATION. This Agreement shall be administered on behalf of
the County by the Clerk's Finance and Accounting Department.
16. CONFLICT OF INTEREST: Auditor represents that it presently has no interest and shall
acquire no interest, either direct or indirect, which would conflict in any manner with the
performance of services required hereunder. Auditor further represents that no persons
having any such interest shall be employed to perform those services.
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17. COMPONENT PARTS OF THIS CONTRACT. This Contract consists of the following
component parts, all of which are as fully a part of the contract as if herein set out
verbatim: Auditor's Proposal, Insurance Certificate, RFP #13-6132 Specifications/Scope
Services and Addenda, Exhibit A Scope of Services, Exhibit B Pricing, and Exhibit C
Basis of Compensation and Schedule.
18. SUBJECT TO APPROPRIATION. It is further understood and agreed by and between
the parties herein that this agreement is subject to appropriation by the Board of County
Commissioners.
19. PROHIBITION OF GIFTS TO COUNTY EMPLOYEES. No organization or individual
shall offer or give, either directly or indirectly, any favor, gift, loan, fee, service or other
item of value to any County employee, as set forth in Chapter 112, Part III, Florida
Statutes, Collier County Ethics Ordinance No. 2003-53, as amended, and County
Administrative Procedure 5311. Violation of this provision may result in one or more of
the following consequences: a. Prohibition by the individual, firm, and/or any employee
of the firm from contact with County staff for a specified period of time; b. Prohibition by
the individual and/or firm from doing business with the County for a specified period of
time, including but not limited to: submitting bids, RFP, and/or quotes; and, c.
immediate termination of any contract held by the individual and/or firm for cause.
20. COMPLIANCE WITH LAWS. Auditor agrees to comply, at its own expense, with all
federal, state and local laws, codes, statutes, ordinances, rules, regulations and
requirements applicable to the Project, including but not limited to those dealing with the
Immigration Reform and Control Act of 1986 as located at 8 U.S.C. 1324, et seq. and
regulations relating thereto, as either may be amended; taxation, workers' compensation,
equal employment and safety (including, but not limited to, the Trench Safety Act,
Chapter 553, Florida Statutes); and the Florida Public Records Law Chapter 119
(including specifically those contractual requirements at F.S. § 119.0701(2)(a)-(d) and (3))).
If Auditor observes that the Contract Documents are at variance therewith, it shall
promptly notify County in writing.
Failure by the Auditor to comply with the laws referenced herein shall constitute a breach
of this agreement and the County shall have the discretion to unilaterally terminate this
agreement immediately.
21. OFFER EXTENDED TO OTHER GOVERNMENTAL ENTITIES. Collier County
encourages and agrees to the successful proposer extending the pricing, terms and
conditions of this solicitation or resultant contract to other governmental entities at the
discretion of the successful proposer.
22. AGREEMENT TERMS. If any portion of this Agreement is held to be void, invalid, or
otherwise unenforceable, in whole or in part, the remaining portion of this Agreement
shall remain in effect.
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23. ADDITIONAL ITEMS/SERVICES. Additional items and/or services may be added to
this contract in compliance with Sections 3 and 5 of this contract and in accordance with
the Purchasing Policy.
24. DISPUTE RESOLUTION. Prior to the initiation of any action or proceeding permitted
by this Agreement to resolve disputes between the parties, the parties shall make a good
faith effort to resolve any such disputes by negotiation. The negotiation shall be attended
by representatives of Auditor with full decision-making authority and by County's staff
person who would make the presentation of any settlement reached during negotiations
to County for approval. Failing resolution, and prior to the commencement of
depositions in any litigation between the parties arising out of this Agreement, the parties
shall attempt to resolve the dispute through Mediation before an agreed-upon Circuit
Court Mediator certified by the State of Florida. The mediation shall be attended by
representatives of Auditor with full decision-making authority and by County's staff
person who would make the presentation of any settlement reached at mediation to
County's board for approval. Should either party fail to submit to mediation as required
hereunder, the other party may obtain a court order requiring mediation under section
44.102, Fla. Stat.
25. VENUE. Any suit or action brought by either party to this Agreement against the other
party relating to or arising out of this Agreement must be brought in the appropriate
federal or state courts in Collier County, Florida, which courts have sole and exclusive
jurisdiction on all such matters.
26. KEY PERSONNEL/PROTECT STAFFING: The Auditor's personnel and management to
be utilized for this contract shall be knowledgeable in their areas of expertise. The
County reserves the right to perform investigations as may be deemed necessary to
ensure that competent persons will be utilized in the performance of the contract. The
Auditor shall assign as many people as necessary to complete the required services on a
timely basis, and each person assigned shall be available for an amount of time adequate
to meet the dates set forth in the Schedule. The Auditor shall not change Key Personnel
unless the following conditions are met: (1) Proposed replacements have substantially the
same or better qualifications and/or experience. (2) that the County is notified in writing
as far in advance as possible. The Auditor shall make commercially reasonable efforts to
notify Collier County within seven (7) days of the change. The County retains final
approval of proposed replacement personnel.
2- ORDER OF PRECEDENCE: In the event of any conflict betweer or anion; the term= a
am of the Contract Documents, the terms of the Request for Proposal (RFP) and/or tn.:,
Auditor's Proposal, the Contract Documents shall take precedence.
28. ASSIGNMENT: Auditor shall not assign this Agreement or any part thereof, without the
prior consent in writing of the County. Any attempt to assign or otherwise transfer this
Agreement, or any part herein, without the County's consent, shall be void. If Auditor
does, with approval, assign this Agreement or any part thereof, it shall require that its
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assignee be bound to it and to assume toward Auditor all of the obligations and
responsibilities that Auditor has assumed toward the County Ank************************Remainder of page intentionally left blank********************************
Agnik
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IN WITNESS WHEREOF, the Auditor and the County, have each, respectively, by an
authorized person or agent, hereunder set their hands and seals on the date and year first above
written.
BOARD OF COUNTY COMMISSIONERS
ATTEST: COLLIER COUNTY, FLORIDA
Dwight E. Brock, Clerk of Courts
By: By:
Georgia A. Hiller, Esq., Chairwoman
Dated:
(SEAL)
CliftonLarsonAIlen,CLA
Auditor
By:
First Witness Signature
TType/print witness nameT TType/print signature and title 1'
Second Witness
TType/print witness nameT
Approved as to Form and Legality_:
County Attorney
Print Nam;
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Exhibit A
Scope of Services
Ask
13-6132 Annual Auditing Services
This contract is for use by all County Departments, with a Scope of Services including; but not
limited to, the following: an annual financial audit, single audits and specific financial assistance and
reporting as described in the Scope of Work below. The Auditor shall provide audit services, to
include the provision of resources related to the implementation of pronouncements, changes in
accounting procedures, laws, regulations and general reporting guidance.
Responsibilities of the Auditor:
a. The audit shall be performed in accordance with generally accepted auditing standards as set
forth by the American Institute of Certified Public Accountants, and the standards for
financial audits set forth in the U.S. Government Accountability Office's Government
Auditing Standards, and per the provisions of section 11.45. F.S.
b. All working papers and reports must be retained, at the auditor's expense, for a minimum of
five (5) years, unless the firm is notified in writing by Collier County of the need to extend
the retention period. The auditor will be required to make working papers available, upon
request, without charge, to any federal, state or Collier County agency upon request.
c. In addition, the firm shall respond to the reasonable inquiries of successor auditors and allow
successor auditors to review working papers relating to matters of continuing accounting
significance.
d. The Auditor has provided an affirmative statement that it is independent of Collier County.
including the Board and each County Officer, as defined by the U.S. Government •
Accountability Office's Government Auditing Standards. In addition, the auditor shall give
Collier County written notice of any professional relationships entered into during the period
of this agreement.
Additional requirements:
a. Audit the separate financial statements of the Board of County Commissioners and each
Constitutional Officer and express an opinion on the fair presentation of the financial
statements of each Constitutional Officer and the County as a whole based on GASB
standards. In addition, the Auditor will provide separate Representation Letters for the Board
of County Commissioners' financial statement audit. One will be addressed to Collier
County Administration and the other to the Clerk of the Circuit Court. The dual
Representation Letters will allow the two agencies to make their respective assertions
regarding the underlying financial statements.
b. Express an opinion on the fair presentation of its basic financial statements in accordance
with generally accepted accounting principles. Per the requirements of GASB Statement Nc.
14. Nc. 3t and GASB Statement Nc. 61. tine basic financia statements of Collier C:ounr.
include the Board of County Commissioners and the Constitutional Officers along wits:
blended and discretely presented component units.
c. Provide an "in-relation-to" report on the combining information based on the auditing
procedures applied during the audit on the basic financial statements. The auditor is not
required to audit the statistical section of the report or express an opinion on the fair
presentation of its combining information.
d. Audit the individual financial statements of the Collier County Water and Sewer District for Amok
the purpose of expressing an opinion on the fair presentation of the financial statements.
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e. Audit the Statement of County Funded Court Related Functions required by Florida Statutes,
Section 29.0085.
f. Perform agreed-upon procedures for the Sheriffs Investigative Trust Fund Report.
g. Review the Annual Financial Report with the Department of Financial Services in
accordance with section 218.32, F.S.
h. Attend public meetings, as necessary, to discuss the audit report. The partner-in-charge and
audit manager may be required to attend these meetings.
i. Be established as a legal entity status in the State of Florida and have performed continuous
CPA services for a minimum of five (5)years.
j. Affirm and place Florida licensed professional staff on the Collier County audit team.
k. Capable of conducting research using inquiry access to the County's SAP Financial platform
for the purposes of auditing the Board of County Commissioners, Clerk the Circuit Court and
Supervisor of Elections. The Property Appraiser, Tax Collector and Sheriff maintain
individual systems.
1. Membership in the American Institute of Certified Public Accountants and the Florida
Institute of Certified Public Accountants.
m. Meets the standards for financial audits contained in Government Auditing Standards issued
by the Comptroller General of the United States (the Yellow Book) and Laws and Rules of
Florida Board of Accountancy, Chapters 455 and 473, Florida Statutes (F.S.), and Florida
Administrative Code.
n. Affirms compliance with the Code of Ethics of the Collier County Board of County
Commissioners or the State of Florida. A copy of the County and State Ethics Codes is
available at the Human Resources Department, Collier County Government, 3303 Tamiami
Trail East,Naples, Florida 34112-4961.
o. Provide agenda for annual Interim and Audit Kick Off Meeting; meeting must occur by May
15th each year, subsequent to first year engagement.
p. Begin interim audit work after the execution of the contract; generally this work should occur
from June 1 — September 30, first year of engagement negotiable but no later than 9/30/13 if
an interim is to be performed.
q. Adhere to the annual audit timeline described below, for FY-2014 and 2015 audits, unless
otherwise directed in writing by the County Contract Manager:
Timeline Action
June 1 — Sept. 30 1 Interim field work, subsequent to first year
September 30 Fiscal year end
Sept. 30—Oct. 30 ( Books are closed for Constitutional Officers
November The general ledgers are provided to the
independent auditor: begin field work on
Constitutional Officers
Oct. 30—Nov. 22 Financial statements for Constitutional Officers
preparec.
Early December Constitutional Exit interviews
Sept. 30—Dec. 31 Books are closed for Board of County
Commissioners and the general ledger is provided I
to the independent auditor; field work begins on the
Board. First draft of County financial statements is
provided to the independent auditor
January Board field work complete
January Comments provided by independent auditor
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regarding draft of financial statements
January Final review of financial statements, conduct exit
conference
February I Commence CAFR printing
Last Board Meeting in February Presentation of CAFR to the Board of County
Commissioners in conjunction with the Clerk of the
Circuit Court
Notes:
The Clerk of Courts in his role as Chief Financial Officer oversees preparation of draft
financial statements, notes and all required supplementary schedules and statistical data. The
draft financial statements will be available to audit no later than January 21 of any given
year. The auditor shall provide all recommendations, revisions and suggestions for
improvement to the Clerk's Finance Department and Accounting no later than January 31.
The Finance Department will complete their review of the draft report as expeditiously as
possible. It is not expected that this process should exceed one (1) week. During that period,
the auditor should be available for any meetings that may be necessary to discuss the audit
reports. Once all issues for discussion are resolved, the final signed report shall be delivered
to the Clerk of the Circuit Court within seven (7) working days. It is anticipated that this
process will be completed and the final report delivered by early February.
r. Submit the final report to:
The Honorable Dwight E. Brock Amok
Clerk of the Circuit Court
Finance and Accounting Department
3299 Tamiami Trail East, Suite 403
Naples, Florida 34112-5746
s. Provide the following reports to the County:
1) Presentation of the financial statements in conformity with generally accepted accounting
principles. In addition to the report for the County as a whole, a separate report is
required for each of the five (5) elected Constitutional Officers. Fifteen (15) copies will
need to be provided to each Constitutional office, the Finance and Accounting Office will
incorporate the auditor issued opinions and reports and assemble the consolidated CAFR.
2) Internal control structure based on the auditor's understanding of the control structure and
assessment of control risk. A separate report is required for each of the five elected
Constitutional Officers.
3) Compliance with applicable laws and regulations. A separate report is required for each
of the five (5) elected Constitutional Officers.
4 Internal control structure used in administering iederai. stau2. anc iocal financial assistan:
programs.
5) Compliance with laws and regulations related to major and non-major federal, state, and
local financial assistant programs. These reports should include an opinion on
compliance with specific requirements applicable to major federal financial assistance
programs, and a report on compliance with laws and regulations applicable to non-major
federal and state financial assistance program transactions tested.
6) Fair presentation of Supplementary Information Schedules of Federal, State, and Local Aosook
financial assistance in relation to the County's financial statements taken as a whole.
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7) A separate report on the Collier County Water and Sewer District as to the fair
presentation of the financial statements in accordance with generally accepted accounting
principles. Ten (10) copies will be provided to the Finance and Accounting Department.
8) A separate report on the Sheriffs Investigative Fund Trust Report. Five (5) copies will
be provided to the Sheriffs Office.
9) Any other attestations as may be required by Florida Statutes or Florida Administrative
Code. This includes, but is not limited to, the Statement of County Funded Court Related
Functions.
10)Management letters for the Board of County Commissioners and all Constitutional
Officers with required elements as required by the Rules of the Auditor General.
11)An immediate, written report of all irregularities and illegal acts of which they become
aware. Such report shall be made to the elected official responsible for the operations of
the unit of the County being audited.
12)Present CAFR to the Collier County Board of County Commissioners, including
condensed financial data and audit results. Presentation must be provided for edit at least
two (2) weeks prior to the public meeting.
The County will:
a. Send its comprehensive annual financial report to the Government Finance Officers' Association
of the United States and Canada for review in its Certificate of Achievement for Excellence in
Financial Reporting program. It is expected that the auditor will provide any special assistance
necessary to ensure Collier County continues to meet the requirements of that program. Collier
County has received this award for the last twenty-six fiscal cycles.
b. Potentially prepare one or more official statements in connection with the sale of debt securities,
which would contain the basic financial statements and the auditor's report thereon. The auditor
shall be required, if requested by the fiscal advisor and/or the underwriter, to issue a "consent
and citation of expertise" as the auditor and any necessary "comfort letters."
c. Prepare the Schedule of Expenditures of Federal Awards and State Projects and related notes as
part of the Comprehensive Annual Financial Report (CAFR).
d. Schedule the Finance and Accounting Department staff and responsible management personnel
to be available during the audit to assist the firm by providing information, documentation and
explanations. The Clerk's Finance and Accounting Department will prepare the financial
statements for the Clerk of the Circuit Court, Supervisor of Elections and the consolidated
CAFR: other offices provide their owr.. Any additional information provided will be in the
format maintained by the Clerk's Finance and Accounting Department. The preparation of
confirmations will be the responsibility of the Clerk's Finance and Accounting Department for
the Board of County Commissioners, Clerk of the Circuit Court, and Supervisor of Elections:
other offices will prepare their own.
e. Provide the auditor with reasonable work space, desks and chairs. The auditor will also be
provided with access to one (11 telephone line. photocopying facilities. facsimile machine and
wireless connectivity,
Preparation of Inc CAFE. repor.. including editing ana printing shall be the responsibilit of the
Clerk's Finance and Accounting Department.
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Exhibit B
Pricing Amok
13-6132 Annual Auditing Services
I. Complete price for Collier County audit scope of work for S 330,000.00
all constitutional officers and the Board of County
Commissioners, inclusive of administrative fees,travel
and incidental costs,for year one(I).
2. Complete price for up to fifteen(15)major grant program Included above
audits, inclusive of administrative fees,travel and
incidental costs. for year one(I).
3. Complete price for Collier County audit scope of work for S 330,000.00
all constitutional officers and the Board of County
Commissioners, inclusive of administrative fees, travel
and incidental costs, for year two(2).
4. Complete price for up to fifteen (15)major grant program Included above
audits, inclusive of administrative fees,travel and
incidental costs. for year two(2).
5. Complete price for Collier County audit scope of work for $330,000.00
all constitutional officers and the Board of County
Commissioners, inclusive of administrative fees, travel
and incidental costs, for year three (3).
6. Complete price for up to fifteen(15)major grant program Included above
audits, inclusive of administrative fees,travel and
incidental costs, for year three(3).
7. Additional single price for major program audit in the $4,500 per program per year
event that the County surpasses fifteen(15)audits *ow.
inclusive of administrative fees,travel and incidental
costs.
Hourly rates for additional services, inclusive of administrative fees,travel and incidental costs:
Personnel Category Hourly Rate
Partner S 265
Senior Manager S 225
Manager 5 200
Senior $ 150
Staff $ 115
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Exhibit C
Basis of Compensation and Schedule
13-6132 Annual Auditing Services
Year 1 - FY-2013 Audit
Task 1 — Meet with executives and financial management to $10,000 Upon
September- co-develop expectations. Conduct planning meetings, completion
October develop detailed audit plan. Attend Audit Committee of all items
Meeting, begin interim fieldwork (understanding and associated
testing of internal controls and systems). Begin , with Task 1.
Single Audit planning and testing
I
I
Task 2-November Significant completion of control testing, risk $50,000 Upon
assessments and audit planning. Constitutional completion
Officer General Ledgers provided to the auditors. of all items
Begin performance of substantive testing of account associated
balances. with Task 2.
Task 3- Significant completion of fieldwork of Constitutional $70,000 Upon
November- Officers. Review of Constitutional Financial completion
December Statements and conduct exit interviews on of all items
Constitutional Statements December 1-15. Begin associated
performance of substantive testing of account with Task 3.
balances—Board of County Commissioners General
ledger provided December 15. Continue General
Ledgers provided to the auditors. Begin performance
of substantive testing of account balances. Continue
Single Audit testing.
Task 4-January- Board financial statement audit and Single Audit $100,000 Upon
February significantly complete. The Clerk of Courts finance completion
and Accounting Department oversees preparation of of all items
draft financial statements, notes and statistical data. associated
First draft of financial statements to auditors by with Task 4.
January 21. First round of comments on initial
review due by January 28. Second draft to auditors
one week after receipt of initial review comments.
Task 5-February- Issue opinion on Comprehensive Annual Financial $100,000 Upon
March Report (CAFR),including all Constitutional Officer I completion
reports. Issue all other required reports,including I of all items
Single Audit and Data Collection Form by February associated
28. Present CAPR. and resuRts.to the Board n7. ' with Task 5.
1 Marco 11.
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Year 2 — FY-2014 Audit
Assiotk
Task I —June Meet with executives and financial management to $10,000 Upon
-July co-develop expectations. Conduct planning meetings, completion
develop detailed audit plan. Attend Audit Committee of all items
Meeting, begin interim fieldwork (understanding and associated
testing of internal controls and systems). Begin with Task 1.
Single Audit planning and testing
Task 2-November Significant completion of control testing, risk $50,000 Upon
assessments and audit planning. Constitutional completion
Officer General Ledgers provided to the auditors. of all items
Begin performance of substantive testing of account associated
balances. with Task 2.
Task 3- Significant completion of fieldwork of Constitutional $70,000 Upon
November- Officers. Review of Constitutional Financial completion
December Statements and conduct exit interviews on of all items
Constitutional Statements December 1-15. Begin associated
performance of substantive testing of account with Task 3.
balances—Board of County Commissioners General
ledger provided December 15. Continue General
Ledgers provided to the auditors. Begin performance
of substantive testing of account balances. Continue
Single Audit testing.
Task 4-January Board financial statement audit and Single Audit $100,000 Upon
significantly complete. The Clerk of Courts finance completion
and Accounting Department oversees preparation of of all items
draft financial statements, notes and statistical data. associated
First draft of financial statements to auditors by with Task 4.
January 21. First round of comments on initial
review due by January 28. Second draft to auditors
one week after receipt of initial review comments.
Task 5-February- Issue opinion on Comprehensive Annual Financial 5100,000 Upon
March Report(CAFR),including all Constitutional Officer completion
reports. Issue all other required reports,including of all items
Single Audit and Data Collection Form by February, associated
21. Present CAFR,and results,to the Board by with Task 5.
February 28.
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Year 3— FY-2015 Audit
Task 1 — Meet with executives and financial management to $10,000 Upon
June-July co-develop expectations. Conduct planning meetings, completion
develop detailed audit plan. Attend Audit Committee of all items
Meeting, begin interim fieldwork (understanding and associated
testing of internal controls and systems). Begin with Task 1.
Single Audit planning and testing
Task 2-November Significant completion of control testing, risk $50,000 Upon
assessments and audit planning. Constitutional completion
Officer General Ledgers provided to the auditors. of all items
Begin performance of substantive testing of account associated
balances. with Task 2.
Task 3- Significant completion of fieldwork of Constitutional $70,000 Upon
November- Officers. Review of Constitutional Financial completion
December Statements and conduct exit interviews on of all items
Constitutional Statements December 1-15. Begin associated
performance of substantive testing of account with Task 3.
balances—Board of County Commissioners General
ledger provided December 15. Continue General
Ledgers provided to the auditors. Begin performance
of substantive testing of account balances. Continue
Single Audit testing.
Task 4-January Board financial statement audit and Single Audit S100,000 Upon
significantly complete. The Clerk of Courts finance completion
and Accounting Department oversees preparation of of all items
draft financial statements, notes and statistical data. associated
First draft of financial statements to auditors by with Task 4.
January 21. First round of comments on initial
review due by January 28. Second draft to auditors
one week after receipt of initial review comments.
Task 5-February- Issue opinion on Comprehensive Annual Financial $100,000 Upon
March Report(CAFR), including all Constitutional Officer completion
reports. Issue all other required reports,including of all items
Single Audit and Data Collection Form by February associated
21. Present CAFR,and results,to the Board by with Task 5.
February 28.
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