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12/16/2019 Agenda The Quarry Community Development District Board of Supervisors George Cingle,Chairman Stanley T.Omland,Vice Chairman Bob Koncar,District Manager Timothy B.Cantell,Assistant Secretary Jere Earlywine,District Counsel William G.Flister,Assistant Secretary Jeffrey Satfield,District Engineer Lloyd Schliep,Assistant Secretary Meeting Agenda Monday December 16,2019 @ 1:00 pm A. Call to Order B. Pledge of Allegiance C. Roll Call D. Approval of Agenda E. Public Comments on Agenda Items F. District Manager's Report 1. Approval of the Minutes of November 18, 2019 G. Attorney's Report H. Engineer's Report I. Business Items 1. Phase Il/Ill Construction Items a. Discussion on Shoreline Repair Project — Phase II walk-through inspection results&close-out b. Purchase Orders for sampling excavator services from Quality Enterprises and ECS—Update c. Change Order for Phase Ill—dock utilities disconnection costs 2. HOA/CDD Transition Items a. Lake and Preserve Maintenance RFP—status of RFP submittal & contractor responses b. Assignment of Golf Club 1 HOA Agreement— discussion on Golf Club pond and Preserve maintenance; consideration of additional engineering review 3. Property Due Diligence Items a. Update regarding CDD Supervisor Notebooks& Related Property Ownership Analysis b. Discussion regarding Assumption of Seawall and Beach Maintenance by CDD 4. Litigation Items a. Discussion on Phase I contractor settlement funds Meeting Location: The Quarry Beach Club 875 Kayak Drive Naples,FL 34120 Quarry CDD Meeting Agenda December 16,2019 Page 2 b. Declaration of Shade Session for January 2020 5. New Business Items a. Status of CDD website development and roll-out plan b. Storage costs from SOS— Inframark proposal c. Establishment of committees J. Supervisors Requests K. Audience Comments L. Adjournment Next meeting: Wednesday January 22,2020 Meeting Location: The Quarry Beach Club 875 Kayak Drive Naples,FL 34120 41. atitts IaiIij PART OFTHE USA TODAY NETWORK Published Daily Naples,FL 34110 QUARRY CDD%INFRAMARK 210 N.UNIVERSITY DR,SUITE 702 CORAL SPRINGS,FL 33071-7394 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared Vicky Felty wno on oath says that she serves as legal clerk 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 the 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 published in said Collier County,Florida;distributed in Collier and Lee counties of Florida,each 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 one year next preceding the first publication of the attached copy of advertisement and affiant further says that he has neither paid nor promised any person,or corporation any discount, rebate,commission or refund for the purpose of securing th s advertisement for publication in the said newspaper. 10/07/2019 1.1' il. 4 .11. L Subscribe and s on,to before on Nov 20,2019: Notary,State of WI. County of Brown !ARA MONi.)LOCH Notary l iit. lir: .. tate of Winconsir- My commission r.xpir as. August 6 2021 Publication Cost:5262 50 Ad No 0003800691 Customer No 323087 Po#. NOTICE OF MEETINGS THE QUARRY COMMUNITY DEVELOPMENT DISTRICT The Board of Supervisors of The Quarry Community Devel- opment District will hold their meetings for Fiscal Year 2020 on the third Monday of every month at 1:00 p.m. at The Quarry Beach Club located at 8975 Kayak Drive, Naples, Florida 34120,on the follow- ing dates: October 21,2019 November 18,2019 December 16,2019 January 22,2020(Wednesday) February 19,2020(Wednes- day) March 16,2020 April 20,2020 May 18,2020 June 15,2020 July 20,2020 August 17,2020 September 21,2020 There may be occasions when one or more Supervisors may participate via telephone. Any interested person can at- tend the meeting at the above location and be fully in- formed of the discussions tak- ing place. Meetings may be continued to a date,time and location to be specified on the record at the meetings with- out additional publication of notice. Any person requiring special accommodations at these meetings because of a disabil- ity or physical impairment should contact the District Of- fice at(954) 603-0033 at least 48 hours prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service at 7-1.1, or 800-955-8771 (TTY)/800- 955-8770 (Voice), for aid in contacting the District Office. Each person who decides to appeal any action taken by the Board at these meetings is advised that person will need a record of the proceedings and accordingly, the person may need to ensure a verba- tim record of the proceedings is made, including the testi- mony and evidence upon which such appeal is to be based. Bob Koncar Manager Pub Date:Oct 7,2019 #3800691 a► riNaptes ;: itu cw PART Of THE USA TODAY NETWORK Published Daily Naples, FL 34110 QUARRY CDD %INFRAM ARK 210 N UNIVERSITY DR CORAL SPRINGS, FL 33071-7394 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared said legal clerk who on oath says that he/she serves as Legal Clerk 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 the 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 published in said Collier County, Florida; distributed In Collier and Lee counties of Florida, each 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 one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Published:December 9,2019 ---=_--ca,,,-- Subscribed =.-ca,,,--Subscribed and sworn to before on December 9,2019: 25 o_A.a_.4"(1. uv,,-.2.A_ox:.i..,:� Notary,Slate of WI,County of Brown TARA MONDLOCH Notary Public i State of Wisconsin My commission expires August 6,2021 Publication Cost:$301.00 Ad No:0003936487 Customer No: 1307330 PO#: This is not an invoice NOTICE OF AUDIT SELECTIOI COMMITTEE MEETING AND NOTICE OF REGULAR BOAR! OF SUPERVISOR'S MEETING Notice is hereby given that the Audit Selection Commit- tee of the Quarry Community Development District ("Distric- t"), will convene a mooting for the purpose of reviewing discussing and ranking the proposals received by the District In response to Its solic- itation for audit services. The meeting will be convened on Monday, December 16, 2019, at 12:30 p.m.,at 8975 Kayak Drive, Naples, Florida 34120. following adiournment of the Audit Selection Committee meeting, the Board of Super- visors of the District will hold its general business meeting to consider any business that properly comes before it on Monday, December 18, 2019, at 1:00 p.m.,at 8975 Kayak Drive,Naples,Florida 34120. The meetings are open to the public and will be conducted in accordance with the provi- sions rovrsions of Florida law for inde- pendent special districts. The meetings may be continued without additional notice to a date, time, and place to be specified on the record at the meetings. Copies of the agen- das for the meetings may be obtained at the office of the District Manager, Inframark Infrastructure Managernent Services,210 North University Drive, Suite 702,Coral Springs, Florida 33071, telephone 954- 603.0033 ("District Manager's Office"), during normal busi- ness hours. There may be oc- casions when staff or other in- dividuals may participate by speaker telephone. Any person requiring special accommodations at the public meetings because of disability or physical impairment should contact the District Manager's Office, at least forty-eight (48) hours prior to the meeting. If you are hearing or speech im- paired, please contact the lorida Relay Service at 1-800- 955-8770,for aid in contacting the District Manager's Office. Each person who decides to appeal any decision made by the Audit Selection Commit- tee or the Board of Supervi- sors with respect to any mat- ter considered at the meet- ings is advised that person will need a record of the proceed. rigs and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, includ- ing the testimony and evi- dence upon which such ap- peal is to be based. Robert Koncar District Manager Dec 9,2019#3936487 QUARRY 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: November 22, 2019 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 A. Governmental Auditing Experience 7-14 B. Fee Schedule 15 C. Scope of Work to be Performed 15 D. Resumes 16-30 E. Peer Review Letter 31 F. Additional Documents Required Instructions to Proposers 32-33 Evaluation Criteria Sheet 34 ee�c Berger, Toombs, Elam, -eGaines & Frank Certified Public Accountants PL 600 Citrus Avenue Suite 200 Fort Pierce, Florida 34950 772/461-6120//461-1155 FAX: 772/468-9278 November 22, 2019 Quarry Community Development District Inframark Infrastructure Management Services 210 North University Blvd, Suite 702 Coral Springs, FL 33071 Dear District Manager: Thank you very much for the opportunity to present our professional credentials to provide audit services for Quarry 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 Quarry 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. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; "Government Auditing Standards" issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 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 Pierce/Stuart Member AICPA Member AICPA t7vtion For CPA Firms Member FICPA Private Companies Practice Section rr Berger,Toombs, Elam, `-�Gaines&Frank cr.led NLtte Atwoltarts Quarry Community Development District November 22, 2019 Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies. 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 Quarry Community Development District. Very truly yours, airndozkict it a Arm Berger, Toombs; Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida • -2 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 69 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 are also a member of the Government Audit Quality Center ("the Center") of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits. We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 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 34 of the 38 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, Indian River County and Martin County. We also presently audit over 75 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 27 professional and administrative staff (including 12 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 (1 CPA) 3 Staff Accountants 7 Computer Specialist 1 Paraprofessional 6 Administrative 4 Total —all personnel 28 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 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 Quarry 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: AuSection 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 69 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. - 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. - 6- GOVERNMENTAL AUDITING EXPERIENCE Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 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 900 community development districts, and over 1,800 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 the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles. and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations; • 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. -7 - GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training. Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today. Quality Control Program Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment. To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm's compliance with existing auditing standards on the applicable engagements. The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm: • Professional, economic, and administrative independence; • Assignment of professional personnel to engagements; • Consultation on technical matters; • Supervision of engagement personnel; • Hiring and employment of personnel; • Professional development; • Advancement; • Acceptance and continuation of clients; and, • Inspection and review system. We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients. The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice. - 8 - GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) 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. 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 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating. Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations. As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports. 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 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. 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. - 9 - GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) References Capron Trail Community Development Gateway Community Development District District Jeff Walker, Special District Services Stephen Bloom, Severn Trent Management (561) 630-4922 (954) 753-5841 The Reserve Community Development District Port of the Islands Community Development District Darrin Mossing, Governmental Management Cal Teague, Premier District Management Services LLC (407) 841-5524 (239)690-7100 ext 101 In addition to the above,we have the following additional governmental audit experience: Community Development Districts Aberdeen Community Development Celebration Pointe Community District Development District Amelia Concourse Community Channing Park Community Development District Development District Anthem Park Communnity Cheval West Community Development District Development District Arborwood Community Development City Center Community Development District District Bannon Lakes Community Colonial Country Club Community Development District Development District Beacon Lakes Community Creekside at Twin Creeks Community Development District Development District Candler Hills East Community Deer Run Community Development Development District District Capron Trail Community Development Diamond Hill Community District Development District Cedar Hammock Community Eagle Point Community Development Development District District - 10- GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Eastlake Oaks Community Legends Bay Community Development District Development District Easton Park Community Development Live Oak No 2 Community District Development District Estancia @ Wiregrass Community Marshall Creek Community Development District Development District Forest Brooke Community Meadow View at Twin Lakes Community Development District Development District Gramercy Park Community Meadow Point III Community Development District Development District Greyhawk Landing Community Meadow Point IV Community Development District Development District Griffin Lakes Community Development Midtown Miami Community District Development District Habitat Community Development Mira Lago Community Development District District Harmony Community Development Narcoossee Community Development District District Heritage Harbor Community New Port Tampa Bay Community Development District Development District Heritage Isles Community Overoaks Community Development Development District District Heritage Lake Park Community Panther Trace 2 Community Development District Development District Heritage Palms Community Pine Island Community Development Development District District Julington Creek Community Pine Ridge Community Development Development District District Lake Bernadette Community Piney-Z Community Development Development District District - 11 - GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Remington Community Development Southern Hills Plantation III Community District Development District Renaissance Commons Community St. John's Forest Community Development District Development District Reserve Community Development Stoneybrook West Community District Development District Reserve at Pradera Community Tern Bay Community Development Development District District Ridgewood Trails Community Terracina Community Development Development District District River Hall Community Development Twin Creeks North Community District Development District River Place on the St. Lucie Community Valencia Acres Community Development District Development District Riverwood Community Development Villages of Bloomingdale Community District Development District Riverwood Estates Community Westside Community Development Development District District Rolling Hills Community Development Willow Creek Community Development District District Sampson Creek Community Winston Trails Community Development District Development District Seminole Improvement District Solterra Resort Community Development District South Village Community Development District Southern Hills Plantation I Community District - 12- GOVERNMENTAL AUDIT EXPERIENCE(CONTINUED) Other Governmental Organizations City of Westlake Office of the Medical Examiner, District 19 Florida Inland Navigation District Rupert J. Smith Law Library of St. Lucie County Fort Pierce Farms Water Control District St. Lucie Education Foundation Indian River Regional Crime Town of Ocean Breeze Park Laboratory, District 19, Florida Troup Indiantown Water Jobs and Education Partnership Control District Current or Recent Single Audits, St. Lucie County, Florida Early Learning Coalition, Inc. Treasure Coast Food Bank, Inc. Members of our audit team have acquired extensive experience from performing or participating in over 1,800 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 - 13- GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Special Districts Boggy Creek Community Development District Coquina Water Control District Dovera Community Development District Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Myrtle Creek Community Development 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 Verandahs Community Development District Magnolia 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 - 14- FEE SCHEDULE We propose the fee for our audit services described below to be $4,900 for the years ended September 30, 2019 and 2020, and $5,100 for the year ended September 30, 2021. The fee is contingent upon the financial records and accounting systems of Quarry Community Development District being "audit ready" and the financial activity for the District is not materially increased. 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 Quarry Community Development District as of September 30, 2019, 2020, and 2021. 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. - 15- Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP Director—38 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. - 16- Commitment to Quality Service 1 Personnel 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 - 17 - Commitment to Quality Service [Personnel Qualifications and Experience David S. McGuire, CPA, CITP Accounting and Audit Principal — 9 years Accounting and Audit Manager—4 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 • Certified Not-For-Profit Core Concepts 2018 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 • Twenty-four 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. - 18- 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 - 19 - 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 - 20 - 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. -21 - Commitment to Quality Service Personnel Qualifications and Experience Matthew Gonano, CPA Senior Staff Accountant—7 years Education • University of North Florida, B.B.A. —Accounting • University of Alicante, Spain —International Business • Florida Atlantic University— Masters of Accounting Professional Affiliations/Community Service • American Institute of Certified Public Accountants • Florida Institute of Certified Public Accountants 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 • Mr. Gonano has participated in numerous continuing professional education courses. -22 - Commitment to Quality Service Personnel Qualifications and Experience Paul Daly Staff Accountant—6 years Education • Florida Atlantic University, B.S. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Earn, 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 Senior Staff Accountant—4 years Education • Indian River State College, A.A. —Accounting • Florida Atlantic University, B.B.A. —Accounting Professional Experience • Staff accountant 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—3 years 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 Maritza Stonebraker Staff Accountant—2 years 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 • Mrs. Stonebraker participates in numerous continuing education courses and plans on acquiring her CPA. -26- Commitment to Quality Service Personnel Qualifications and Experience Jonathan Herman Senior Staff Accountant—4 years Education • University of Central Florida, B.S. —Accounting • Florida Atlantic University, MACC Professional Experience • Accounting graduate with four years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education • Working to study to take the Certified Public Accounting (CPA) exam. -27 - Commitment to Quality Service Personnel Qualifications and Experience Sean Stanton Staff Accountant Education • University of South Florida, B.S. —Accounting • Florida Atlantic University, M.B.A. —Accounting Professional Experience • Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities. Continuing Professional Education • Mr. Stanton is working towards passing the CPA exam. -28- Commitment to Quality Service Personnel Qualifications and Experience Brianne Davies Staff Accountant Education ♦ Indian River State College, B.S.A. —Accounting Professional Experience ♦ Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. -29- Commitment to Quality Service Personnel Qualifications and Experience Taylor Nuccio Staff Accountant Education • Indian River State College, B.S.A. —Accounting Professional Experience • Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. -30- Judson B.Ba r Dairy Road BAGGETT MBA,CPA,CVA,Partner Zephyrhills, FL 33542 REUTI MAN N Marci Routimann 1813)788-2155 CPA,Partner �c (813)782-8606 1 &ASSOC IATES. CTAS, PA System Review Report To the Directors November 2, 2016 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, 2016, 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 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.aicpa.orn/prsummar'v. 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, 2016 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. A-44oc- Baggik, Reutimann&Associates, CPAs, PA IIID:K<;I:1: ItF.i,r,k'I it,; rAmubar Aniorurrn it-li',, 'r,f Certifrnrt Public Arcounta Ns(ARTA)and Honda Inclihno of C rrrlitrtrcl l'ublir Art ourduntc IF I(t'At Nnbonnl A-cor rola,,,of(.crldmrl Vntunlion Ano(p d (NAC:.VA) -31 - QUARRY COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS District Auditing Services for Fiscal Year 2019 Collier County, Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Sealed proposals must be received no later than November 22, 2019 at 4:00 p.m., at the offices of District Manager, Inframark, LLC, located at 210 North University Drive, Suite 702, Coral Springs, Florida 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 experience 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 one (1) bound copy and one (1) PDF copy 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—Quarry 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"). 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. -32 - SECTION 9. BASIS OF AWARD/RIGHT 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 the District's limited waiver of liability contained in Section 768.28, 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 the 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, plus the lump sum cost of four(4) annual renewals. SECTION 13. PROTESTS. In accordance with the District's Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal 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 (including Saturday, Sunday, and state holidays) 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 the aforesaid Proposal Documents. 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 1. Ability of Personnel. (25 Points) (E.g., geographic location 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. (25 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 or current Community Development Districts in other contracts; character, integrity, reputation of Proposer, etc.) 3. Understanding of Scope of Work. (25 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. (25 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. -34- Ef' 1 ➢ Grau & Associates ,0 : CERTIFIED PUBLIC ACCOUN'IANIS Proposal to Provide Financial Auditing Services: QUARRY COMMUNITY DEVELOPMENT DISTRICT Proposal Due: November 22, 2019 4:00PM Submitted to: Quarry Community Development District c/o Inframark 210 North University Drive, Suite 702 Coral Springs, Florida 33071 Submitted by: Antonio J. Grau, Partner Grau &Associates 951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel (561) 994-9299 (800) 229-4728 Fax (561) 994-5823 tgrau(agraucpa.com www.graucpa.com Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS Table of Contents PAGE EXECUTIVE SUMMARY/TRANSMITTAL LETTER 1. FIRM QUALIFICATIONS 3 FIRM&STAFF EXPERIENCE 6 REFERENCES 11 SPECIFIC AUDIT APPROACH 13 COST OF SERVICES 17 SUPPLEMENTAL INFORMATION 19 Grau & Associir iates CERTIFIED PUBLIC ACCOUN'T'ANTS November 22,2019 Quarry Community Development District c/o Inframark 210 North University Drive,Suite 702 Coral Springs,Florida 33071 Re: Request for Proposal for Professional Auditing Services for the fiscal year ended September 30, 2019,with an option for two(2) additional annual renewals. Grau &Associates (Gran) welcomes the opportunity to respond to the Quarry Community Development District's (the "District") Request for Proposal (RFP),and we look forward to working with you on your audit.We are an energetic and robust team of knowledgeable professionals and are a recognized leader of providing services to Community Development Districts.As one of Florida's few firms to primarily focus on government,we are especially equipped to provide you an effective and efficient audit. Special district audits are at the core of our practice:we have a total of 360 clients,329 or 91%of which are special districts.We know the specifics of the professional services and work products needed to meet your RFP requirements like no other firm.With this level of experience,we are able to increase efficiency, to provide immediate and continued savings,and to minimize disturbances to client operations. Why Grau&Associates: Knowledgeable Audit Team Grau is proud that the personnel we assign to your audit are some of the most seasoned auditors in the field.Our staff performs governmental engagements year round.When not working on your audit,your team is refining their audit approach for next year's audit. Our engagement partners have decades of experience and take a hands-on approach to our assignments,which all ensures a smoother process for you. Servicing your Individual Needs Our clients enjoy personalized service designed to satisfy their unique needs and requirements.First,we ensure that the transition to a new firm is as smooth and seamless as possible.Throughout the process of our audit,you will find that we welcome working with you to resolve any issues as swiftly and easily as possible.In addition,due to Grau's very low turnover rate for our industry,you also won't have to worry about retraining your auditors from year to year. Developing Relationships We strive to foster mutually beneficial relationships with our clients. We stay in touch year round, updating,collaborating and assisting you in implementing new legislation,rules and standards that affect your organization.We are also available as a sounding board and assist with technical questions. Maintaining an Impeccable Reputation 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 are financially stable and have never been involved in any bankruptcy proceedings. Complying With Standards 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 to provide any additional information.We are genuinely excited about the prospect of serving you and establishing a long-term relationship.Please do not hesitate to call or email either of our Partners,Antonio J.Grau,CPA(tgrau@graucpa.com)or Racquel McIntosh,CPA (rmcintoshCDeraucpa.com) at 561.994.9299. We thank you for considering our firm's qualifications and experience. Very truly yours, Grau&Associates Antonio J.Grau 2 : r, Firm Qualifications RelotA y Grau & Associates CERTIFIED PUBLIC ACCOUNTANTS (11r13 Grau's Focus and Experience Our Team ----- �`� fir, 0 - 2t1)'I)5 • ill 9/15 MI 11111 GO _" Employees are CPRS Year founded 2 13 2 - Y 4` Partners Professional Administrative Staff Professionals Services Provided 9Community Development ir— \ I_ Districts Served .r.a r �;u ` s,,,r , 3 7 I financialg Auditing li ", F�r g,&•,-...,..,0. R•••j.„, _,..-1...), ,.. ..,z4,p.:, Y 2fi. Properly registered and , licensed professional Accounting Attestation corporation by the ..,: ► state of FLORIDA �,,. 9 Arbitrage Management - " �, Services Consulting We are proud Members of the American Institute of Certified Public , j Accountants `, �___._ I & the Florida Institute of , 9 Certified Public �y } AccountantsProfessional Goo , L,--/ Groups `` , 044e eQ� = External quality review (-, program:consistently receives a pass Internal:ongoing AICPA I FICPA I GFOA I FASD I FGFOA See next page for monitoring to maintain report and certificate quality 0 Grau&Associates 4 r n;wuu rnxi it.0 nunun ry • • FCPA c PA. FICPA Past Renew Prasraa __ew AICPA Pan Marlow Program A41:mni}Ie4'::in f0'lae by"w A0.111m:3111 i,oligllh Ile 13:Ia 101:11:CPPS Cf-,:de 115111:11 n1 erns March 2,2017 Antonio Jose Grau Jr,CPA Gmo&Associates 2700 N Military Tel Ste 350 Boca Radon,FL 33431 Dear Mr.(tau: It is my pleasure to notify you that on March 2,2017 the Florida Peer Review Committee accepted the report on the most recent system peer review or your!inn.The due date for your next review is Dwember 31,2019.This is the dale by which all review documents should be completed and submitted to the administering entity. As you know,the report had a peer review rating of pass.The Committee asked me to convey its congratulations to the firm. Sincerely, Doh --- Petit N.Brown.CPA,COMA Director of Technical Services cc:Daniel luseph Ilevia.CPA Firm Number:4390114 Review Number:474720 3/30 College Ass:. PO Sox 0437 T,tnhdsset,rt 1;114 (850)124.4/2/ 1500)1,12.:3197 10x:(8001222.8100 13304:0:2.or5 AICPA0-) PEER REVIEW PROGRAM is proud to present this Certificate of Recognition ro Grau & Associates For having a system of quality control for its accounting and auditing practice in effect for the your ended June 30.2016 which has been designed to meet the requirements of the quality control standards for an accounting and auditing practice established by the AICPA and which was complied with during the year then ended to provide the firm with reasonable assurance of conforming with professional standards. ,tn A rr;IMH ur n I.CAHerl.w Hrwnr Mr,2074 i_,, Crau&Associates 5 • pTla 10-40 04,4 Firm & Staff Experience "s'n Grau & Associates CER'I'I'FIEE) PUBLIC ACCOUNTANTS 6 GRAU AND ASSOCIATES COMMUNITY Profile Briefs: DEVELOPMENT DISTRICT EXPERIENCE Antonio J GRAU,CPA BY MANAGEMENT COMPANY (Partner) Years Performing Audits:30+ CPE(last 2 years): Government PFM Accounting,Auditing: 12 66 hours;Accounting, Auditing and Other: GMS 25 hours Wvi 78 Professional 1Memberships:AICPA, �! ; � k FICPA,FGFOA, GFOA Eetrfe s Racquel McIntosh, CPA (Partner) MERITUS SDS RIZZETTA Years Performing 23 60 47 Audits: 14+ CPE(last 2 years): Government Accounting,Auditing: 59 hours;Accounting, Auditing and Other: 45 hours Professional Memberships:AICPA, FICPA, FGFOA,FASD 'Here at Grau &Associates,staying up to date with the current technological landscape is one of our top priorities.Not only does it provide a more positive experience for our clients,but it also allows us to perform a more effective and efficient audit. With the every changing technology available and utilized by our clients, we are constantly innovating our audit process.' - Tony Gran "Quality audits and exceptional client service are at the heart of every decision we make.Our clients trust us to deliver a quality audit,adhering to high standards and assisting them with improvements for their organization," Racquel McIntosh C)Grau&Associates YOUR ENGAGEMENT TEAM Grau's client-specific engagement team is meticulously organized in order to meet the unique needs of each client. Constant communication within our solution team allows for continuity of staff and audit team. Grau contracts with an An advisory consultant outside group of IT will be available as a management consultants to sounding board to advise assist with matters w in those areas where t�`" � k problems are encountered. including,but not limited to; ��� WI F network and database NeA.. ` security,internet security ; and vulnerability testing. /41'.. ak.s ffi 5 93 `V 1 U so heal N r n 7 4'24._tG4 K ,P a•• . is vytiti Audit Staff The assigned personnel will The Engagement Partner will work closely with the partner participate extensively during and the District to ensure that the various stages of the the financial statements and all engagement and has direct other reports are prepared in responsibility for engagement accordance with professional policy,direction,supervision, standards and firm policy. quality control,security, Responsibilities will include confidentiality of information planning the audit; of the engagement and communicating with the client communication with client and the partners the progress personnel.The engagement of the audit;and partner will also be involved determining that financial directing the development of statements and all reports the overall audit approach issued by the firm are accurate, and plan;performing an complete and are prepared in overriding review of work accordance with professional papers and ascertain client standards and firm policy. satisfaction. 0 Grau&Associates 8 Antonio `Tony ` J. Grau, CPA Partner Contact:tgrau( graucpa.com I (561) 939-6672 Experience For over 30 years,Tony has been providing audit,accounting and consulting services to the firm's governmental, non-profit,employee benefit,overhead and arbitrage clients.He provides guidance to clients regarding complex accounting issues,internal controls and operations. As a member of the Government Finance Officers Association Special Review Committee,Tony participated in the review process for awarding the GFOA Certificate of Achievement in Financial Reporting.Tony was also the review team leader for the Quality Review of the Office of Management Audits of School Board of Miami-Dade County.Tony received the AICPA advanced level certificate for governmental single audits. Education University of South Florida(1983) Bachelor of Arts Business Administration Clients Served(partial list) (>300)Various Special Districts,including: Bayside Improvement Community Development District St.Lucie West Services District Dunes Community Development District Ave Maria Stewardship Community District Fishhawk Community Development District(1,I1,IV) Rivers Edge 11 Community Development District Grand Bay at Doral Community Development District Bartram Park Community Development District Heritage Harbor North Community Development District Bay Laurel Center Community Development District Boca Raton Airport Authority Greater Naples Fire Rescue District Key Largo Wastewater Treatment District Lake Worth Drainage District South Indian River Water Control 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 City of Boca Raton Financial Advisory Board Member Professional Education(over the last two years) Course Hours Government Accounting and Auditing 66 Accounting,Auditing and Other 25 Total Hours (includes of 4 hours of Ethics CPE) Crau&Associates 9 Racquel C. McIntosh, CPA Partner Contact: rrncintoshCa graucpa.coin I (561)939-6669 Experience Racquel has been providing government audit,accounting and advisory services to our clients for over 14 years. She serves as the firm's quality control partner;in this capacity she closely monitors engagement quality ensuring standards are followed and maintained throughout the audit. Racquel develops in-house training seminars on current government auditing,accounting,and legislative topics and also provides seminars for various government organizations. In addition, she assists clients with implementing new accounting software,legislation,and standards. Education Florida Atlantic University(2004) Master of Accounting Florida Atlantic University(2003) Bachelor of Arts: Finance,Accounting Clients Served(partial list) (>300)Various Special Districts,including: Carlton Lakes Community Development District Westchase Community Development District Golden Lakes Community Development District Monterra Community Development District Rivercrest Community Development District Palm Coast Park Community Development District South Fork Ill Community Development District Long Leaf Community Development District TPOST Community Development District Watergrass Community Development District East Central Regional Wastewater Treatment Facilities Indian Trail Improvement District Pinellas Park Water Management District Ranger Drainage District South Trail Fire Protection and Rescue Service District Professional Associations/Memberships American Institute of Certified Public Accountants FICPA State&Local Government Committee Florida Institute of Certified Public Accountants FGFOA Palm Beach Chapter Professional Education (over the last two years) Course Hours Government Accounting and Auditing 59 Accounting,Auditing and Other 45 Total Hours 104(includes of 4 hours of Ethics CPE) (e1 Grau est Associates 10 �\�$ t % A °»gym w�q x +« wlfziZ ; �� References • ; f :« Z \ 2l ASWrA5 ��\ 4«"& { Grau &I Associates CUTIFICDPUnwC ACCOUN'NTS 11 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. Dunes Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 1998 Client Contact Darrin Mossing,Finance Director 475 W.Town Place,Suite 114 St.Augustine,Florida 32092 904-940-5850 Two Creeks Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2007 Client Contact William Rizzetta,President 3434 Colwell Avenue,Suite 200 Tampa, Florida 33614 813-933-5571 Journey's End Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska,Vice President 2501 A Burns Road Palm Beach Gardens, Florida 33410 561-630-4922 /moi C:rau 44 Associates 12 Specific Audit Approach C----lir . Grau & Associates CL RTIFIBI) PUBLIC ACCOUNTANTS ......" 13 AUDIT APPROACH 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. 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: • F F "�4 qz yw Y: .�k'2t K1 ?t PIIASI? I: PHASE II: '� I l Execution of the ry# +ti Miming Audit Plan 4ATO vr'A ti` ,�,��a� .ro 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, including 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 and 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. Co au 64 Associates 14 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;and » 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;and » 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. Crau&Associates 15 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: Is the recommendation cost effective? Is the recommendation the simplest to effectuate in order to correct a problem? Is the recommendation at the heart of the problem and not just correcting a symptomatic matter? Is the corrective action taking 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. Communications 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. �^ Crau&Associates 1 �, .,,.,,,,., ,,, 16 0,104,4: u.: CI,Att to i. fel! .:',',-*i kg c , y, } Cost of Services F PrK: t r 0 Grau Associates& CERTIFIED PUBIaIC ACCOUNTANTS 17 Our proposed all-inclusive fees for the financial audit for the fiscal years ended September 30, 2019-2021 are as follows: Year Ended September 30, Fee 2019 $5,800 2020 $5,900 2021 $6,000 TOTAL(2019-2021) $17.700 The above fees are based on the assumption that the District maintains its current level of operations.Should conditions change or additional Bonds are issued the fees would be adjusted accordingly upon approval from all parties concerned. JGrau&Associates 18 ; / ' t 1 ƒ - A ^ ` Supplemental Information \ \ f ƒ} /aaa Emla6/\ ; V ƒ / / m § :,:!.,:•,:2 (,"::1 ��} � \ rGraze & Assocates 441 c£RIRIEI PUBlIC ACCOUNTANTS 19 PARTIAL LIST OF CLIENTS d SPEaAL DISC h a C W 41 ti C_ •- y o ga v Boca Raton Airport Authority ✓ V ✓ 9/30 Captain's Key Dependent District ✓ ✓ 9/30 Central Broward Water Control District ✓ ✓ 9/30 Coquina Water Control District ✓ ✓ 9/30 East Central Regional Wastewater Treatment Facility ✓ ✓ V 9/30 Florida Green Finance Authority V V 9/30 Greater Boca Raton Beach and Park District V ✓ 9/30 Greater Naples Fire Control and Rescue District ✓ ✓ ✓ 9/30 Green Corridor P.A.C.E.District ✓ ✓ 9/30 Hobe-St.Lucie Conservancy District ✓ V 9/30 Indian River Mosquito Control District ✓ 9/30 Indian Trail Improvement District ✓ V 9/30 Key Largo Waste Water Treatment District V ✓ V V 9/30 Lake Padgett Estates Independent District ✓ ✓ 9/30 Lake Worth Drainage District V V 9/30 Loxahatchee Groves Water Control District ✓ 9/30 Old Plantation Control District ✓ ✓ 9/30 Pal Mar Water Control District ✓ ✓ 9/30 Pinellas Park Water Management District ✓ ✓ 9/30 Pine Tree Water Control District(Broward) ✓ ✓ 9/30 Pinetree Water Control District(Wellington) V 9/30 Ranger Drainage District ✓ ✓ ✓ 9/30 Renaissance Improvement District ✓ ✓ 9/30 San Carlos Park Fire Protection and Rescue Service District V ✓ 9/30 Sanibel Fire and Rescue District ✓ ✓ 9/30 South Central Regional Wastewater Treatment and Disposal Board ✓ ✓ 9/30 South-Dade Venture Development District ✓ ✓ 9/30 South Indian River Water Control District ✓ V ✓ 9/30 South Trail Fire Protection&Rescue District ✓ ✓ 9/30 Spring Lake Improvement District ✓ ✓ 9/30 St. Lucie West Services District ✓ ✓ ✓ 9/30 Sunshine Water Control District ✓ V 9/30 Sunny Hills Units 12-15 Dependent District ✓ ✓ 9/30 West Villages Improvement District ✓ ✓ 9/30 Various Community Development Districts(297) ✓ V 9/30 TOTAL 332 5 3 329 lirC rau&Associates ADDITIONAL SERVICES CONSULTING/MANAGEMENT ADVISORY 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 • Fixed asset records • Development of budgets • Cost reimbursement • Organizational structures • Indirect cost allocation • Financing alternatives • Grant administration and compliance • IT Auditing ARBITRAGE The federal government has imposed complex rules to restrict the use Current of tax-exempt financing. Their principal purpose is to eliminate any 73 Arbitrage significant arbitrage incentives in a tax-exempt issue. We have Calculations determined the applicability of these requirements and performed the rebate calculations for more than 150 bond issues, including both fixed and variable rate bonds. We look forward to providing Quarry 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. Grau&Associates 21