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Agenda 06/13/2023 Item #16J3 (Request for Proposal #23-8081 Audit Services and to authorize staff to enter into contract negotiations)16.J.3 06/13/2023 EXECUTIVE SUMMARY Recommendation to approve the Selection Committee's final ranking for Request for Proposal No. 23-8081, "Audit Services," and to authorize staff to enter into contract negotiations with the top - ranked firm, Clifton Larson Allen LLP. OBJECTIVE: To secure an independent auditor to conduct annual financial audits for the fiscal years 2023, 2024 and 2025 as required by Florida Statutes, Chapter 218.39. CONSIDERATIONS: On March 16, 2023, the Procurement Services Division issued Request for Proposal N o . 2 3 -8081, for "Audit Services." Subsequently, thirty-two (3 2) vendors viewed the s o l i c i t a t i o n i n f o r m a t i o n, and t w o proposals were received by the April 2 5, 2023, submission deadline. Both proposals were found to be responsive and responsible. On M a y 19, 2023, the selection committee, composed of each Constitutional Officer and the Chairman of the Board of County Commissioners, as directed by Florida Statutes § 218.391, met to discuss and rank the proposals according to the criteria in the solicitation. The selection committee met on May 19, 2023, and after review of the proposals and deliberation, the committee scored the proposals and ranked the firms as shown below: Firm Ranking CliftonLarsonAllen, LLP I Carr, Riggs and Ingram, LLC 2 Staff is requesting that the Board approve the selection committee's final ranking and authorize staff to begin contract negotiations with the top -ranked firm, Clifton Larson Allen, LLP. If the contract negotiations with the top -ranked firm is not successful, staff is requesting authorization to commence contract negotiations with the next ranked firm. A p r o p o s e d contract will be submitted to the Board for approval at a subsequent meeting. FISCAL IMPACT: Funding of $550,000.00 is available in Fund 001, Cost Center 103010, Other General and Administrative Costs, for fiscal year 2023 audit services. LEGAL CONSIDERATIONS: This item is approved as to form and legality and requires majority vote for Board approval. -SRT GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this Executive Summary. RECOMMENDATION: To approve the selection committees final ranking for Request for Proposal No. 23- 8081, "Audit Services," and to authorize staff to enter into contract negotiations with Clifton Larson Allen LLP. Prepared By: Derek M. Johnssen, Finance Director, Office of the Clerk of the Circuit Court and Comptroller ATTACHMENT(S) 1.23-8081 Final Ranking (PDF) 2.23-8081 NORA (PDF) 3.23-8081 Solicitation (PDF) 4. [LINKED] CliftonLarsonAllen Proposal (PDF) Packet Pg. 1523 16.J.3 06/13/2023 COLLIER COUNTY Board of County Commissioners Item Number: 16.13 Doe ID: 25674 Item Summary: Recommendation to approve the Selection Committee's final ranking for Request for Proposal No. 23-8081, "Audit Services," and to authorize staff to enter into contract negotiations with the top -ranked firm, Clifton Larson Allen LLP. Meeting Date: 06/13/2023 Prepared by: Title: — Clerk of the Circuit Court Name: Erin Roxberry 05/31/2023 10:40 AM Submitted by: Title: Assistant Finance Director — Clerk of the Circuit Court Name: Derek Johnssen 05/31/2023 10:40 AM Approved By: Review: Clerk of the Circuit Court County Attorney's Office Office of Management and Budget County Attorney's Office Office of Management and Budget County Manager's Office Board of County Commissioners Derek Johnssen Additional Reviewer Scott Teach Additional Reviewer Debra Windsor Level 3 OMB Gatekeeper Review Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Agnieszka Chudy Additional Reviewer Amy Patterson Level 4 County Manager Review Geoffrey Willig Meeting Pending Completed 05/31/2023 10:58 AM Completed 05/31/2023 11:28 AM Completed 05/31/2023 12:02 PM Completed 05/31/2023 1:54 PM Completed 06/07/2023 9:50 AM Completed 06/07/2023 11:05 AM 06/13/2023 9:00 AM Packet Pg. 1524 1a M 7 r `Q S � 0 � � U V U a3 M 0 N o; v 0- (se3imeS I!pnV 6808-£Z lesodoad : VL99Z) 6u!lueb leU1=l M9-£Z :;uauayoe;;d u O O C � M F M �O C O C O C O O l� O l� C C a> O � � C ..r x N � � C� r y it U o � � U 0 a U U O a z � � o o� U U N v a 0 a DocuSign Envelope ID: F8CA5292-FOBD-4812-9C65-ED2B7FE8F1C9 16.J.3.b Corr County Procurement Services Division Notice of Recommended Award Solicitation: 23-8081 Title: Audit Services Due Date and Time: April 25, 2023 @ 3:00 PM EST Respondents: Company Name City County State Final Ranking Responsive/Responsible CliftonLarsonAllen, LLP Naples Collier FL 1 Yes/Yes Carr, Riggs & Ingram, LLC Sarasota Sarasota FL 2 Yes/Yes Utilized Local Vendor Preference: Yes = No 0 On March 16, 2023, the Procurement Services Division issued Request for Proposal (RFP) No. 23-8081, Audit Services, to nine thousand and nine (9,009) vendors. Thirty-two (32) vendors viewed the solicitation information, and two (2) proposals were received by the April 25, 2023, submission deadline. The Selection Committee convened on May 19, 2023, and after review of the proposals and deliberation, the Committee scored the proposals and ranked the firms as shown above. Staff is recommending negotiations with the top ranked firm, Clifton LarsonAllen, LLP. Contract Driven = Purchase Order Driven 0 Required Signatures DocuSigned by: Project Manager: I +JUtk Jeu,lnSSW- 5/22/2023 I DocuSigned by: Procurement Strategist: =1 gjqt Services Director: Sandra Herrera 5/22/2023 Date 00 0 00 M N C d E L V a r r Q Packet Pg. 1526 1 6.J.3.c ;r CorierC014*lty Procurement Services Division COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS REQUEST FOR PROPOSAL (RFP) FOR AUDIT SERVICES SOLICITATION NO.: 23-8081 0 U) T- oo 0 N KRISTOFER LOPEZ, PROCUREMENT STRATEGIST PROCUREMENT SERVICES DIVISION U 3295 TAMIAMI TRAIL EAST, BLDG C-2 NAPLES, FLORIDA 34112 a TELEPHONE: (239) 252-8375 Kristofer.Lopez@colliercountyfl.gov (Email) This solicitation document is prepared in a Microsoft Word format (Rev 8/7/2017). Any alterations to this document made by the Vendor may be grounds for rejection of proposal, cancellation of any subsequent award, or any other legal remedies available to the Collier County Government. Packet Pg. 1527 1 6.J.3.c SOLICITATION PUBLIC NOTICE REQUEST FOR PROPOSAL (RFP) NUMBER: 23-8081 PROJECT TITLE: Audit Services PRE -PROPOSAL CONFERENCE: N/A LOCATION: PROCUREMENT SERVICES DIVISION, CONFERENCE ROOM A, 3295 TAMIAMI TRAIL EAST, BLDG C-2, NAPLES, FLORIDA 34112 DUE DATE: April 17, 2023 n, 3:00 PM EST PLACE OF RFP OPENING: PROCUREMENT SERVICES DIVISION 3295 TAMIAMI TRAIL EAST, BLDG C-2 NAPLES, FL 34112 All proposals shall be submitted online via the Collier County Procurement Services Division Online Bidding System: h"s://www.bidsvnc.com/bidsvnc-cas/ INTRODUCTION As requested by the Clerk to Board's Finance Division (hereinafter, the "Division"), the Collier County Board of County Commissioners Procurement Services Division (hereinafter, "County") has issued this Request for Proposal (hereinafter, "RFP") with the intent of obtaining proposals from interested and qualified vendors in accordance with the terms, conditions and specifications stated or attached. The vendor, at a minimum, must achieve the requirements of the Specifications or Scope of Work stated. The results of this solicitation may be used by other County departments once awarded according to the Board of County Commissioners Procurement Ordinance. The purpose of this solicitation is to obtain the services of an Independent Certified Public Accounting firm duly licensed to practice under Chapter 473, Florida Statutes in the State of Florida, to perform financial and compliance audits in accordance with Chapter 11.45, Florida Statute, Chapter 10.550, Rules of the Auditor General, and Title 2 of the Code of Federal Regulations, Part 200 (Grants and Agreements), and render their opinions on the financial statements and accounts of Collier County, Florida (County) in accordance with generally accepted auditing standards promulgated by the American Institute of Certified Public Accountants (AICPA), the AICPA Industry Audit Guide, Audits of State and Local Governments and Governmental Auditing Standards, issued by the Comptroller General of the United States. The partner in charge of the engagement must be a licensed Certified Public Accountant in the State of Florida. Over the last five (5) years, Collier County has spent approximately $339,000 per year for annual audit services. BACKGROUND Collier County serves an area of 2,025.5 square miles and is a non -chartered county established under the constitution and the laws of the State of Florida. Collier County has experienced tremendous growth in population over the past few decades. The permanent population has increased from approximately 38,000 residents in 1970 to 390,912 in 2022 according to the University of Florida's Bureau of Economic and Business Research. From 2010 to 2020, the population growth rate was 20.5%. The County is expected to sustain an annual growth rate of approximately 1.4% over the next decade. The County's FY 2023 Budget is $1.96B. The fiscal year begins on October 1 and ends on September 30. The services being requested begin as of the FY 2023 audit. The Clerk of the Circuit Court and Comptroller maintains the funds and accounts of the Board of County Commissioners, the Clerk of Courts, and the Supervisor of Elections. In addition to the Board of County Commissioners, this Request for Proposal covers the following constitutional offices: • Clerk of the Circuit Court • Property Appraiser • Sheriff • Supervisor of Elections • Tax Collector w m d co =a a 00 0 a� M N 0 a 0 a` ti co uO N c 0 M 0 T 00 0 w CO) N c d E z M a Each Constitutional Officer is responsible for the custody and accounting of funds for their respective offices. 2 Packet Pg. 1528 1 6.J.3.c Detailed information on the government and its finances can be found in Collier County's Annual Comprehensive Financial ReporL Tor fiscal year 2021 and in the County's Adopted Budget for fiscal year 2023. Copies of these documents may be viewed on www.collierclerk.com and www.collier og vnet, respectively. Reportin Eg ntity The Collier County Government is defined, for financial reporting purposes, in conformity with the Governmental Accounting Standards Board's (GASB) Codification of Governmental Accounting and Financial Reporting Standards, Section 2100, Defining the Financial Reporting Entity. Using these criteria, management has included the Board, Constitutional Officers, and all appropriate blended component units as the primary government. Fund Structure Collier County uses the following fund types in its fund financial reporting (as of September 30, 2021): Fund Type/Account Group Number of Individual Funds (Major/ Non -Major) Number with Legally Adopted Annual Budgets General Fund 1 /0 1 Special Revenue Funds 3/30 30 Debt Service Funds 0/6 6 Capital Projects Funds 1/16 16 Permanent Funds 0/2 2 Enterprise Funds 3/5 5 Internal Service Funds 015 5 Agency Funds 0/3 N/A Magnitude of Finance Operations The Clerk of the Circuit Court and Comptroller's Finance Department is headed by the Director of Finance. The principal functions performed, and the number of employees assigned to each, are as follows: Function Number of Employees Board Minutes & Records 5 Grants 11 General Accounting 7 Capital Assets 4 Operations 10 Payroll 3 Contracts/Accounts Payable 8 Investments 3 Budgetary Basis Collier County Government prepares its budgets on a basis consistent with generally accepted accounting principles except as explained in Note 1, Summary of Significant Account Policies, of the 2021 Annual Comprehensive Financial Report. c 0 0 00 0 w CO) N �.i c d E z U M r a Packet Pg. 1529 1 6.J.3.c Federal and State Financial Assistance Detailed information can be obtained from the Federal and State Schedule of Financial Assistance in the County's Annual Comprehensive Financial Report (ACFR) for fiscal year 2021. Collier had three (3) Major Federal Programs or Clusters and three (5) Major State Projects with $108,737,475 in total expenditures and $20,149,474 in total transfers to subrecipient entities. A copy of the fiscal year 2021 ACFR can be viewed on www.collierclerk.com. Outstanding Debt As of September 30, 2022, Collier County had outstanding debt as outlined in the following table: Type Amount Revenue Bonds $607,311,269 Direct Placement Loans Payable 143,698,000 Commercial Paper and Notes Payable 50,429,848 Leases 8,128,231 Financed Purchase Obligations 28,437 Total $809,595,785 Pension Plans Collier County, and all its Constitutional Officers, participate in the Florida Retirement System (FRS), a multiple employer cost sharing defined benefit plan, administered by the State of Florida. Other Post -Employment Benefits (OPEB)Plan Collier County provides post -employment healthcare benefits for retirees through a single employer defined benefit plan. The participants of this plan include retirees of the Board of County Commissioners, the Clerk of the Circuit Court and Comptroller, the Property Appraiser, the Tax Collector, and the Supervisor of Elections. In accordance with Florida Statute 112.0801, employees who retire and immediately begin receiving benefits from the FRS have the option of paying premiums to continue in the County's health insurance plan at the same group rate as for active employees. In addition, the Board of County Commissioners and Tax Collector offer a subsidy based upon years of service, age, and accrued sick leave. Currently the additional plan has twenty (20) participants that receive subsidy. These plans do not issue separate financial reports and no related trust has been established to fund OPEB. The Sheriff provides post -employment healthcare benefits for retirees through a single employer defined benefit plan. In accordance with Florida Statute 112.0801, employees who retire and immediately begin receiving benefits from the FRS have the option of paying premiums to continue in the County's health insurance plan at the same group rate as for active employees. Prior to 2010, the Sheriff offered an OPEB Plan that subsidized the cost of health care for its retirees who had 6 years of creditable service with the Sheriff and who received a monthly retirement benefit from the Florida Retirement System. The Sheriff subsidizes approximately 26% for both single and family coverage for qualifying individuals. In 2010, the subsidy was no longer made available to eligible retirees who chose to continue their health insurance coverage. Approximately 22% of retirees receive the subsidy. These plans do not issue separate financial reports and no related trust has been established to fund OPEB. TERM OF CONTRACT The contract term, if an award(s) is/are made is intended to be for three (3) years with two (2) one (1) year renewal option . Prices shall remain firm for the initial term of this contract. Surcharges will not be accepted in conjunction with this contract, and such charges should be incorporated into the pricing structure. The County Manager, or designee, may, at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred eighty (180) days. The County Manager, or designee, shall give the Contractor written notice of the County's intention to extend the Agreement term not less than ten (10) days prior to the end of the Agreement term then in effect. w m d .r a T 0o 0 M N 0 a 0 a` ti to LO c 0 00 0 00 M N c d E s os a 4 Packet Pg. 1530 DETAILED SCOPE OF WORK 1 6.J.3.c The firm shall provide: a. An audit performed in accordance with generally accepted auditing standards as set forth by the American Institute of Certified Public Accountants, and the standards for financial audits set forth in the U.S. Government Accountability Office's Government Auditing Standards, and per the provisions of Florida Statute, Section 11.45. b. The firm should provide an affirmative statement that it is independent of Collier County, including the Board and each County Officer, as defined by the U.S. Government Accountability Office's Government Auditing Standards. In addition, the firm shall give Collier County written notice of any professional relationships entered into during the period of this agreement. c. All working papers and reports must be retained, at the auditor's expense, for a minimum of five (5) years, unless the firm is notified in writing by Collier County of the need to extend the retention period. The auditor will be required to make working papers available, upon request, without charge, to any federal, state or Collier County agency upon request. 4) d. A response to the reasonable inquiries of successor auditors and allow successor auditors to review working papers relating to matters of continuing accounting significance. to = 2. Additionally, the successful firm must meet the following requirements of this RFP: Q a. Audit the separate financial statements of the Board of County Commissioners and each Constitutional Officer and T oo I express an opinion on the fair presentation of the financial statements of each Constitutional Officer and the County as a whole. N U) b. Express an opinion on the fair presentation of its basic financial statements in accordance with generally accepted o accounting principles. Per the requirements of GASB Statement No. 14, as amended by GASB Statements No. 39, 61 a and 80, the basic financial statements of Collier County include the Board of County Commissioners and the Constitutional Officers along with blended and discretely presented component units. ti to In c. Provide an "in -relation -to" report on the combining information based on the auditing procedures applied during the audit on the basic financial statements. The auditor is not required to audit the statistical section of the report or express o an opinion on the fair presentation of its combining information. M d. When applicable, the scope of the financial audit shall encompass the additional activities necessary to establish .2 compliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost in Principles, and Audit Requirements for Federal Awards (Uniform Guidance); other applicable federal law; and the - Florida Single Audit Act. w e. Audit the individual financial statements of the Collier County Water and Sewer District for the purpose of expressing M an opinion on the fair presentation of the financial statements. d E f. Audit and report on the individual financial statements of the Collier County Community Redevelopment Agency (CRA), and examine compliance in accordance with Florida Statutes, Sections 163.387 (6) and (7). a g. Audit the Statement of County Funded Court Related Functions required by Florida Statutes, Section 29.0085. h. Perform agreed -upon procedures for the Sheriff s Investigative Trust Fund Report. i. Review the Annual Financial Report with the Department of Financial Services in accordance with Florida Statutes, Section 218.32 and determine whether the entity met one or more of the conditions described in Florida Statutes, Section 218.503. j. A determination of whether or not deteriorating financial conditions exist pursuant to Florida Statutes, Section 218.39. k. Review the entities compliance with the requirements of Florida Statutes, Section 218.415. 1. Determine whether or not all E911 fee revenues, interest and E911 grant funding, if any, was used for payment of authorized expenditures, as specified in Florida Statutes, Section 365.172 and as specified in the E911 Board grant and Packet Pg. 1531 1 6.J.3.c special disbursement programs described in Florida Statutes, Section 365.173. in. For clerks of the court a determination of the clerk's compliance with the requirements of Florida Statutes, Sections 28.35, 28.36 and 61.181. n. For Deepwater Horizon oil spill funds not audited as major grant programs or projects, determine whether or not the County has complied with Federal and State laws, rules, regulations, contracts or grant agreements related to the receipt and expenditure of the funds (see Florida Statutes, Section 288.8018). o. Attend public meetings, as needed, to discuss the audit report. The partner -in -charge and audit manager, or equivalent, may be required to attend these meetings. p. Be established as a legal entity status in the State of Florida and have performed continuous CPA services for a minimum of five (5) years. q. Be capable of conducting research using inquiry access to the County's SAP Financial platform for the purposes of auditing the Board of County Commissioners, Clerk of the Circuit Court and Supervisor of Elections. The Property Appraiser, Tax Collector and Sheriff maintain individual systems. r. Be members in the American Institute of Certified Public Accountants and the Florida Institute of Certified Public Accountants. s. Meets the standards for financial audits contained in Government Auditing Standards issued by the Government Accountability Office of the United States (the Yellow Book) and Laws and Rules of Florida Board of Accountancy, Chapters 455 and 473, Florida Statutes (F.S.), and Florida Administrative Code. t. Affirms compliance with the Code of Ethics of the Collier County Board of County Commissioners or the State of Florida. A copy of the County and State Ethics Codes is available at the Human Resources Department, Collier County Government, 3303 Tamiami Trail East, Naples, Florida 34112-4961. u. Provide agenda for annual Interim and Audit Kick -Off Meeting; meeting must occur by May 15' of each year for the subsequent years' audit. v. Begin interim audit work after the execution of the contract; generally, this work should occur from June 1 — September 30. w. Adhere to the audit timeline described below: Timeline Action June 1 — Sept. 30 Interim field work, subsequent to first year September 30 Fiscal year end Sept. 30 — Oct. 30 Books are closed for Constitutional Officers November The general ledgers are provided to the independent auditor; begin field work on Constitutional Officers Oct. 30 — December 15 Financial statements for Constitutional Officers prepared. Constitutional Officer exit conferences Sept. 30 — Dec. 15 Books are closed for Board of County Commissioners and the general ledger is provided to the independent auditor; field work begins on the Board. First draft of County financial statements is provided to the independent auditor January Board field work complete January Comments provided by independent auditor regarding draft of financial statements February Final review of financial statements, conduct exit conferences March Commence ACFR printing — Clerk's Finance and Accounting Department By last Board meeting in March (4th Tuesday) Presentation of ACFR to the Board of County Commissioners in conjunction with the Clerk of the Circuit Court Notes: The Clerk of Courts, in her role as Chief Financial Officer, oversees preparation of draft financial statements, notes and all required supplementary schedules and statistical data. The draft financial statements, unadjusted for FRS pension purposes, will be available to audit by December 151 of any given year. The auditor shall provide all recommendations, revisions, and suggestions for w m d co .r a w 0 0 M N 0 0. 0 L a ti to c 0 0 0 W 0 w M N c d E z U ca r a 6 Packet Pg. 1532 1 6.J.3.c improvement to the Clerk's Finance Department by January 3111 The Finance and Accounting Department will complete their review of the auditor reviewed draft report as expeditiously as possible. It is not expected that this process should exceed one week. During that period, the auditor should be available for any meetings that may be necessary to discuss the audit reports. Once all issues for discussion are resolved, the final signed report shall be delivered to the Clerk of the Circuit Court within seven (7) working days. The Finance and Accounting Department's goal is to issue the ACFR prior to March 31" of the subsequent year. The County understands that this goal is subject to the provision of pension data from the State of Florida. x. Submit the final report to: The Honorable Crystal K. Kinzel Clerk of the Circuit Court and County Comptroller Finance and Accounting Department 3299 Tamiami Trail East, Suite 403 Naples, Florida 34112-5746 y. Provide the following reports to the County: 1) Presentation of the financial statements in conformity with generally accepted accounting principles. In addition to the report for the County as a whole, a separate report is required for each of the five elected Constitutional y .r Officers. A defined number of copies will need to be provided to each office. a 2) Internal control structure based on the auditor's understanding of the control structure and assessment of control 00 risk. A separate report is required for each of the five elected Constitutional Officers. 0 c� 3) Compliance with applicable laws and regulations. A separate report is required for each of the five elected N Constitutional Officers. 0 U) 0 a 4) Internal control structure used in administering federal, state, and local financial assistant programs. o (L 5) Compliance with laws and regulations related to major and non -major federal, state, and local financial assistant V programs. These reports should include an opinion on compliance with specific requirements applicable to major to federal financial assistance programs, and a report on compliance with laws and regulations applicable to non - major federal and state financial assistance program transactions tested. r_ 0 6) Fair presentation of Other Supplemental Information Schedules of Federal, State and Local financial assistance in relation to the County's financial statements as a whole. 2 0 7) A separate report on the Collier County Water and Sewer District as to the fair presentation of the financial r statements in accordance with generally accepted accounting principles. w 8) A separate report on the Sheriff s Investigative Fund Trust Report. M N 9) Any other attestations as may be required by Florida Statutes or Florida Administrative Code. c d E z 10) Management letters for the Board of County Commissioners and all Constitutional Officers, with required M elements, as defined by the Rules of the Auditor General. Q 11) An immediate, written report of all irregularities and illegal acts of which they become aware. Such report shall be made to the elected official responsible for the operations of the unit of the County being audited and to the Audit Committee. 12) Inform Collier County's Audit Committee of each of the following: i. The auditor's responsibility under generally accepted auditing standards ii. Significant accounting policies iii. Management judgments and accounting estimates iv. Significant audit adjustments v. Other information in documents containing audited financial statements vi. Disagreements with management vii. Management consultation with other accountants viii. Major issues discussed with management prior to retention 7 Packet Pg. 1533 1 6.J.3.c ix. Difficulties encountered in performing the audit The County will: a. Send its annual comprehensive financial report to the Government Finance Officers' Association of the United States and Canada for review in its Certificate of Achievement for Excellence in Financial Reporting program. It is expected that the auditor will provide any special assistance necessary to ensure Collier County continues to meet the requirements of that program. Collier County has received this award for the last thirty-one fiscal cycles. b. Potentially prepare one or more official statements in connection with the sale of debt securities, which would contain the basic financial statements and the auditor's report thereon. The auditor shall be required, if requested by the financial advisor and/or the underwriter, to issue a "consent and citation of expertise" as the auditor and any necessary "comfort letters." c. Prepare the Schedule of Expenditures of Federal Awards and State Projects and related notes as part of the Annual Comprehensive Financial Report (ACFR). d. Schedule the Finance and Accounting Department staff and responsible management personnel to be available during the audit to assist the firm by providing information, documentation, and explanations. The Clerk's Finance and Accounting •2 Department will prepare the financial statements for the Clerk of the Circuit Court, Supervisor of Elections and the consolidated ACFR; other constitutional offices provide their own. Any additional information provided will be in the .r format maintained by the Clerk's Finance and Accounting Department. The preparation of confirmations will be the responsibility of the Clerk's Finance and Accounting Department for the Board of County Commissioners, Clerk of the Q Circuit Court, and Supervisor of Elections; other constitutional offices will prepare their own. oo e. Assist the auditor in performing audit tests as defined in contract negotiations. M N f. Provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with access to at least y one telephone line, photocopying facilities, facsimile machine, and wireless connectivity. 00. 0 L g. Preparation of the ACFR report, including editing and printing shall be the responsibility of the Clerk's Finance and a Accounting Department. to In REQUEST FOR PROPOSAL (RFP) PROCESS N v 1.1 The Proposers will submit a qualifications proposal which will be scored based on the criteria in Evaluation Criteria for c Development of Shortlist, which will be the basis for short -listing firms. The Proposers will need to meet the minimum requirements outlined herein in order for their proposal to be evaluated and 0 co scored by the COUNTY. The COUNTY will then score and rank the firms and enter into negotiations with the top ranked r firm to establish cost for the services needed. The COUNTY reserves the right to issue an invitation for oral presentations c to obtain additional information after scoring and before the final ranking. With successful negotiations, a contract will be M developed with the selected firm, based on the negotiated price and scope of services and submitted for approval by the N Board of County Commissioners. d 1.2 The COUNTY will use a Selection Committee in the Request for Proposal selection process. z 1.3 The intent of the scoring of the proposal is for respondents to indicate their interest, relevant experience, financial capability, staffing and organizational structure. Q 1.4 The intent of the oral presentations, if deemed necessary, is to provide the vendors with a venue where they can conduct discussions with the Selection Committee to clarify questions and concerns before providing a final rank. 1.5 Based upon a review of these proposals, the COUNTY will rank the Proposers based on the discussion and clarifying questions on their approach and related criteria, and then negotiate in good faith an Agreement with the top ranked Proposer. 1.6 If, in the sole judgment of the COUNTY, a contract cannot be successfully negotiated with the top -ranked firm, negotiations with that firm will be formally terminated and negotiations shall begin with the firm ranked second. If a contract cannot be successfully negotiated with the firm ranked second, negotiations with that firm will be formally terminated and negotiations shall begin with the third ranked firm, and so on. The COUNTY reserves the right to negotiate any element of the proposals in the best interest of the COUNTY. Packet Pg. 1534 1.7 For the development of a shortlist, this evaluation criterion will be utilized by the COUNTY' S Selection Committee to score each proposal. Proposers are encouraged to keep their submittals concise and to include a minimum of marketing materials. Proposals must address the following criteria: Evaluation Criteria Maximum Points 1. Cover Letter / Management Summary 5 Points 2. Certified Woman and/or Minority Business Enterprise 5 Points 3. Business Plan 20 Points 4. Cost of Services to the County 20 Points 5. Experience and Capacity of the Finn 20 Points 6. Specialized Expertise of Team Members 20 Points 7. Local Vendor Preference 10 Points TOTAL POSSIBLE POINTS 100 Points Tie Breaker: In the event of a tie at final ranking, award shall be made to the proposer with the lower volume of work w previously awarded. Volume of work shall be calculated based upon total dollars paid to the proposer in the twenty-four 0 (24) months prior to the RFP submittal deadline. Payment information will be retrieved from the County's financial system ?. of record. The tie breaking procedure is only applied in the final ranking step of the selection process and is invoked by the y Procurement Services Division Director or designee. In the event a tie still exists, selection will be determined based on .� random selection by the Procurement Services Director before at least three (3) witnesses. ---------------------------------------------------------------------------------------------------------------------------------------------------------- 00 Each criterion and methodology for scoring is further described below. 0 M ***Proposals must be assembled, at minimum, in the order of the Evaluation Criteria listed or your N proposal may be deemed non -responsive*** c a 0 L EVALUATION CRITERIA NO. 1: COVER LETTER/MANAGEMENT SUMMARY (5 Total Points Available) a Provide a cover letter, signed by an authorized officer of the firm, indicating the underlying philosophy of the firm in ti providing the services stated herein. Include the name(s), telephone number(s) and email(s) of the authorized contact In person(s) concerning proposal. Submission of a signed Proposal is Vendor's certification that the Vendor will accept any awards as a result of this RFP. 0 EVALUATION CRITERIA NO. 2: CERTIFIED WOMAN AND/OR MINORITY BUSINESS ENTERPRISE (5 M Total Points Available) .2 0 Submit certification with the Florida Department of Management Service, Office of Supplier Diversity as a Certified Woman v) and/or Minority Business Enterprise. oo 0 w CO) EVALUATION CRITERIA NO. 3: BUSINESS PLAN (20 Total Points Available) N In this criteria, include but not limited to: • Detailed plan of approach (including major tasks and sub -tasks). • Detailed timeline for completion of the project. coo • Include with the Business Plan or as an attachment, a copy of a report as an example of work product. This should Q be for one of the projects listed as a reference. EVALUATION CRITERIA NO.4: COST OF SERVICES TO THE COUNTY (20 Total Points Available) In this criteria, include but not limited to: • Provide the projected total annual cost and estimated calendar day duration (including projected hours) for which your firm will provide the work as described in this RFP. • Provide a schedule of values and deliverables. • Provide proposed fee schedule of principals and staff (including sub -vendors) for additional services. EVALUATION CRITERIA NO. 5: EXPERIENCE AND CAPACITY OF THE FIRM (20 Total Points Available) In this criteria, include but not limited to: Provide information that documents your firm's and subcontractors' qualifications to produce the required deliverables, including abilities, capacity, skill, and financial strength, and number of years of experience in 9 Packet Pg. 1535 1 6.J.3.c providing the required services. • Describe the various team members' successful experience in working with one another on previous projects. The County requests that the vendor submits no fewer than three (3) and no more than ten (10) completed reference forms from clients during a period of the last 5 years whose projects are of a similar nature to this solicitation as a part of their proposal. Provide information on the projects completed by the Proposer that best represent projects of similar size, scope and complexity of this project using form provided in Form 5. Proposers may include two (2) additional pages for each project to illustrate aspects of the completed project that provides the information to assess the experience of the Proposer on relevant project work. EVALUATION CRITERIA NO. 6: SPECIALIZED EXPERTISE OF TEAM MEMBERS (20 Total Points Available) In this criteria, include but not limited to: • Description of the proposed contract team and the role to be played by each member of the team. • Attach brief resumes of all proposed project team members who will be involved in the management of the total package of services, as well as the delivery of specific services. • Attach resumes of any sub -vendors and attach letters of intent from stated sub -vendors must be included with proposal submission. EVALUATION CRITERIA NO. 7: LOCAL VENDOR PREFERENCE (10 Total Points Available) Local business is defined as the vendor having a current Business Tax Receipt issued by the Collier or Lee County Tax Collector prior to proposal submission to do business within Collier County, and that identifies the business with a permanent physical business address located within the limits of Collier or Lee County from which the vendor's staff operates and performs business in an area zoned for the conduct of such business. VENDOR CHECKLIST ***Vendor should check off each of the following items as the necessary action is completed (please see, Vendor Check List)*** 10 Packet Pg. 1536 April 25, 2023 Proposal to provide professional audit services to: Collier County Board of County Commissioners Solicitation No.: 23-8o81 Prepared by: Christopher (Chris) Kessler, CPA, Principal chris.kessler@CLAconnect.com Direct 239-226-9903 CPAs I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAslobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. 02023 CliftonLarsonAllen LLP Table of Contents 1: Cover Letter/Management Summary.................................................................................. 3 2: Certified Woman and/or Minority Business Enterprise........................................................ 6 Diversity, equity, and inclusion (DEI) helps us create opportunities.........................................6 3: Business Plan....................................................................................................................... 8 Planof approach.......................................................................................................................8 Engagementtimeline..............................................................................................................23 Samplework product..............................................................................................................24 4: Cost of Services to the County........................................................................................... 25 Annual total cost and estimated calendar day duration.........................................................25 Feeconsiderations..................................................................................................................26 Billing for phone calls and questions.......................................................................................26 Schedule of values and deliverables.......................................................................................27 5: Experience and Capacity of the Firm.................................................................................. 29 Whatmakes us different?.......................................................................................................30 Qualifications and experience.................................................................................................31 Participation in quality improvement programs.....................................................................36 Successful experience working together.................................................................................37 References..............................................................................................................................38 6: Experience of Team Members........................................................................................... 42 Proposed contract team..........................................................................................................42 Brief resumes of all proposed project team members............................................................45 Resumes of sub -vendors and letter of intent..........................................................................62 7: Local Vendor Preference.................................................................................................... 63 RequiredForms..................................................................................................................... 64 VendorCheck List....................................................................................................................64 Form 1: Vendor Declaration Statement..................................................................................89 Form 2: Conflict of Interest Affidavit.......................................................................................91 Form 3: Immigration Affidavit Certification............................................................................92 Form 4: Local Preference........................................................................................................93 Signedaddendums..................................................................................................................94 Appendix............................................................................................................................... 96 Quality control procedures and peer review report................................................................96 ©2023 Clifton LarsonAllen LLP I ii CliftonLarsonAllen UP CLAconnect.com 1: Cover Letter/Management Summary April 25, 2023 Kristofer Lopez, Procurement Strategist Procurement Services Division Via Electronic Submission Collier County Board of County Commissioners 3295 Tamiami Trail East, Bldg. C2 Naples, FL 34112-5749 RE: Request for Proposals (RFP) for Audit Services — Solicitation No.: 23-8081 Dear Kristofer: Thank you for inviting us to propose our services to you. We gladly welcome the opportunity to share our approach to continue helping Collier County Board of County Commissioners (the County) meet its need for professional services. The enclosed proposal responds to your request for audit services for three (3) years with two (2) one (1) year renewal option. Management and professional services philosophy We exist to create opportunities — for our clients, our people, and our communities. This is the groundwork of everything we do. Working with and being available for our clients during the year are mutually beneficial. We believe consistent, healthy communication is the foundation to any successful relationship, and we will engage in this type of communication from the start of your engagement to project completion as well as throughout the year. Your contact will be a principal, not a staff person, so you will have a direct line to the firm's leadership and industry resources. While not required by auditing standards, CLA's internal quality control standards mandate a concurring/independent review be performed on all financial statement opinion audits. A principal independent of your audit and knowledgeable about your industry performs this review. Because we work with so many similar clients throughout the country, we have dozens of qualified principals who are able to perform this review. In addition, because we are paperless and wireless, this review can happen at anytime from anywhere in the world. We do not audit publicly traded companies (other than bank holding companies), so while other firms are pressing to meet SEC reporting deadlines, we are serving our clients. Because you are our primary focus, your team has industry knowledge and experience. Lastly, CLA also has a very balanced practice. Our revenue is generated evenly throughout the year, so we don't experience workload compression that most other firms have every year. CLA is a well-rounded firm with the ability to be more selective with our clients than other firms; our dedicated professionals are working year-round so we are always available when you need us to be. We are confident that our extensive experience serving similar governmental entities, bolstered by our client -oriented philosophy and depth of resources, will make CLA a top qualified candidate to fulfill the scope of your engagement. The following differentiators are offered for the County's consideration: We know you - We have been working with the County over the past several years, cultivating a deep and rich relationship with your staff and management team through the audit services we provide to you. We have been fortunate in standing by the County, providing our accounting insights and knowledge during the most crucial and vital times. The work we've performed helps us hit the ground running when we begin the engagement, so you will not have to bring us up to speed on your core operations, saving you time, money, and stress on your employees! National firm, local presence - CLA is a leading accounting firm, employing some of the most talented and knowledgeable industry professionals to give our clients an unsurpassed experience. Although we have nearly 130 locations throughout the U.S., we make it our mission to have local offices that serve our clients in an efficient manner. The County's engagement will be led by our state and local government team located in Naples, Florida located less than eight miles from the County's campus. Industry -specialized insight and resources — As one of the nation's leading professional services firms, and one of the largest firms who specialize in regulated industries, CLA has the experience and resources to assist the County with their audit needs. In addition to your experienced local engagement team, the County will have access to one of the country's largest and most knowledgeable pools of regulated industry resources. OMB Uniform Guidance (UG) experience — CLA performs single audits for hundreds of organizations annually, ranking top in the nation for the number of single audits performed by any CPA firm. The single audit requires a specific set of skills to properly perform the procedures. As such, we have developed a group of professionals who specialize in providing single audit services. Strong methodology and responsive timeline — In forming our overall audit approach, we have carefully reviewed the RFP and considered our experience performing similar work for other municipalities. Our local government clients are included amongst the more than 4,200 governmental organizations we serve nationally. Our staff understands your complexities not just from a compliance standpoint, but also from an operational point of view. We have developed a work plan that takes into consideration your unique needs as a governmental entity in Florida. The work plan also helps to minimize the disruption of your staff and operations and provides a blueprint for timely delivery of your required reports. Communication and proactive leadership — The County will benefit from a high level of hands-on service from our team's senior professionals. We can provide this level of service because, unlike other national firms, our principal -to -staff ratio is similar to smaller firms — allowing our senior level professionals to be involved and immediately available throughout the entire engagement process. Our approach helps members of the engagement team stay abreast of key issues at the County and take an active role in addressing them. A focus on providing consistent, dependable service — We differ from other national firms in that our corporate practice focuses on the needs of non -SEC clients, thus allowing us to avoid the workload compression typically experienced by firms that must meet public companies' SEC filing deadlines. CLA is organized into industry teams, affording our clients with specialized industry -specific knowledge supplemented by valuable local service and insight. Therefore, the County will enjoy the service of members of our state and local government services team who understand the issues and environment critical to governmental entities. Authorized officer I, Chris Kessler, your engagement principal -in -charge, will serve as the County's primary contact person for this engagement. Furthermore, as a principal of CLA, I am authorized to sign, bind, and commit the firm to the obligations contained in this proposal and the County's RFP. My contact information is as follows: Christopher (Chris) Kessler, CPA, Principal Office: 239-226-9903 Email: chris.kessler@CLAconnect.com CLA understands that submission of a signed proposal is our certification that we will accept any awards as a result of this RFP. We are confident that our technical approach, insight, and resources will result in unsurpassed client service for the County. For ease of evaluation, the structure of our proposal follows your RFP section titled, Evaluation Criteria. We are eager to continue our work with you and welcome the chance to present our proposal to the selection committee or entire management team. If you have any questions about our offerings, please do not hesitate to contact me via the information below. Sincerely, CliftonLarsonAllen LLP adul-� Christopher (Chris) Kessler, CPA, Principal 239-226-9903 chris.kessler@CLAconnect.com 2: Certified Woman and/or Minority Business Enterprise While we are not a small or minority -owned business, we are committed to utilizing the services of such firms whenever possible. This includes using small and/or minority -owned businesses as subcontractors, as well as vendors. For this engagement, however, we do not foresee using any subcontractors. CLA strives to fill its professional positions with among the best and most experienced accountants regardless of race or gender. Diversity, equity, and inclusion (DEI) helps us create opportunities CLA is dedicated to building a culture that invites different beliefs and perspectives to the table, so we can truly know and help our clients, our communities, and each other. Our goal is to approach DEI the way we approach our daily work — to weave our initiatives seamlessly into everything we do. Our desired outcome To be representative of the communities we serve now and in the future by providing an inclusive, respectful CLA culture, where everyone has opportunity. This outcome will be visible in many ways, including: We actively learn, listen, and reflect on DEI issues We hear the voices of our underrepresented CLA family members We see that CLA is a safe place for all We implement DEI strategies throughout our CLA family DIVERSITY I EQUITY I INCLUSION The differences bAsibie I One size may not fit I Valuing the and less apparent) that all. EgU4 provides tools differences that each make up your story. to succeed- of us bring_ Our five DEI focus areas The plan focuses our activity in five areas: Employee engagement - We foster a true sense of inclusion and belonging for our CLA family members with opportunities such as learning events, virtual belonging communities, and coaching connections. Operations - We operate with a lens of inclusion, from our event planning to our policies and our supplier diversity program. Leadership - We commit to lead by example, building mentorship and sponsorship opportunities, so that our pipelines can be filled with diverse candidates. Recruiting - Whether on college campuses or hiring experienced professionals, we're building intentionality into our talent acquisition plans. —G ©2023 Clifton LarsonAllen LLP 16 Community and client impact - We create opportunities for our CLA family to give time and financial support to DEI initiatives, whether through volunteer paid time off, nominations to our CLA Foundation, or cultivating new client and prospect relationships that reflect the communities we serve. Our DEI journey We've been on our DEI journey since 2014, and in 2022, we invested in an outside assessment of our DEI activity, added nine full-time DEI roles, framed a mentorship and sponsorship program, and hosted our first belonging and inclusion summit. We also expanded our relationship with the National Association of Black Accountants, which included a $1 million dollar grant to seed the Pathways to College program. Through our work with NABA, CLA seeks to accelerate its recruiting of Black individuals, increase workforce diversity, expand its pool of talent, and improve the representation of Black individuals within the accounting profession. Our DEI activity continues to be informed by the ongoing national conversation on race, which contributed to our 2020 collaborative public statement that reflects our beliefs. Today, every leader and every location is responsible to engage, implement, and maintain a proactive DEI plan. Engaging the whole CLA family Our DEI work engages the entire CLA family, from interns to our leader, Jen Leary, who signed the CEO Action Pledge, the largest CEO -driven business commitment to advance diversity and inclusion within the workplace. Today, every leader and every local office is responsible to implement and maintain a proactive DEI plan. Our full-time DEI team, working directly with firm leaders, guides our efforts, drawing on more than 300+ local DEI ambassador voices spread across our nearly 130 locations. We are proud to offer nine virtual belonging communities where our CLA family members can connect and engage with each other. Today, we have more than 2,000 participants (and growing) across these communities. Community impact CLA's community engagement approach is designed to unify the work and missions of DEI and the CLA Foundation — with joint intention focused on advancing education, employment, and entrepreneurship. This approach allows us to live the CLA Promise in a new and bold way as we work with community leaders to draw upon the wisdom, strength, and initiatives already present in our communities. CLA Foundation The CLA Foundation joined the CLA family in committing to making "DEI part of our DNA." To better understand the communities connected through our grants, we worked with past grant recipients to update our application to learn more about demographics, including whom they serve as well as the makeup of the organization's staff and board. Our grant committee is focused on how grantees represent our core mission of creating career opportunities in the areas of education, employment, and entrepreneurship through connection to diverse networks that are inclusive of all genders, races, Veterans, and the disability community. In 2022, the CLA Foundation granted $1.9 million to connect diverse networks across the country. Supplier diversity program We encourage all potential suppliers who can competitively meet the diversity requirements to contact us about qualifying for our new supplier diversity program. To learn more about CLA's commitment to promote a diverse supplier base, visit our supplier diversity program page. -G ©2023 Clifton LarsonAllen LLP 17 3: Business Plan Plan of approach Many organizations view an audit as a requirement that doesn't contribute to their overall operations or value. At CLA, we believe an audit should be an annual check-up that gives you 0 insight into your organization, allowing you to take advantage of opportunities and improve your operations. Our industry experience makes it easier — CLA auditors are industry aligned, making our audit process fast and smooth. We focus on operational efficiency and leverage our industry experience to bring you meaningful insights that go beyond compliance requirements. A dedicated team of professionals will listen to your goals and concerns, then work with you to navigate industry pressures, changing markets, and complex standards, all with a common goal to drive your business toward success. Your time has value — Your day is filled with competing priorities and constant distractions. We elevate your experience by utilizing a variety of communication tools, such as a web -based document portal, video conferencing, email, and phone calls, to keep everyone informed and on track. These tools provide flexibility to choose where and how your audit is performed. In contrast to a traditional engagement, where a team spends weeks on site at your location, our Seamless Assurance Advantage focuses on having the right team members on your engagement and isn't dependent on physical locations. No transition issues — As your current auditor of choice, the transition into the new fiscal year will be entirely seamless. No surprises — We will continue to provide the County with a no -surprises approach to our services, based on frequent and timely communication and clarity around roles and expectations. If issues arise during your audit, we engage the right people in a frank discussion to resolve them. Significant involvement of principals and managers — Our principals and managers are directly involved in your engagement and can proactively identify significant issues and resolve them with management. Your time is best spent with key decision makers so you can ask clarifying questions, discuss organizational strategies, and navigate sensitive reporting issues. We tailor the audit just for you — While our audit programs provide typical approaches for given audit areas, CLA designs a client -specific, risk -based audit approach for each client. We use custom, industry -tailored programs, procedures, and tools designed specifically to focus on applicable issues. You'll learn about what we're doing and what we've found in plain, everyday language — By working closely with your staff, CLA continuously learns about your organization. This involvement enables us to offer recommendations for improvements in your systems and procedures that are more comprehensive, better understood, and more frequently implemented. When performing an audit, we are sensitive and understanding of the fact that we report to those charged with governance. We maintain objectivity and independence to be able to issue our audit opinions. We will act within our philosophy of total client service, maintain the professional relationship refined with management, and fulfill our responsibilities with the utmost professionalism. —G ©2023 Clifton LarsonAllen LLP 18 Year -long support — We encourage your staff to keep taking advantage of our accessibility throughout the year for questions that may arise. Our people can provide proactive advice on new accounting or GAAP pronouncements and their potential impact; help with immediate problems, including answers to brief routine questions; and share insights and best practices to assist in planning for your future success. Financial statement audit approach Phase 1 Phase 2 Phase 3 Planning and strategy Systems evaluation Testing and analysis Phase 4 Reporting and follow up Phase 1: Planning and strategy The main objective of the planning phase is to identify significant areas and design efficient audit procedures Conduct an entrance meeting. Chris Kessler and staff will meet with County personnel to agree on an outline of responsibilities and time frames: Establish audit approach and timing schedule Assistance to be provided by the County personnel Application of generally accepted accounting principles Concerns of the County's management Establishment of report parameters and timetables Progress reporting process Establish principal contacts Update our understanding of the operations of the County, including any changes in its organization, management style, and internal and external factors influencing the operating environment Identify significant accounts and accounting applications, critical audit areas, significant provisions of laws and regulations, and relevant controls over operations Determine the likelihood of effective Information Systems (IS) - related controls • Perform a preliminary overall risk assessment • Confirm protocol for meeting with and requesting information from relevant staff • Establish a timetable for the fieldwork phase of the audit • Determine a protocol for using TeamMate Analytics and Expert Analyzer (TeamMate), our data extraction and analysis software, to facilitate timely receipt and analysis of reports from management Compile an initial comprehensive list of items to be prepared by the County, and establish deadlines -G ©2023 Clifton LarsonAllen LLP 19 We will document our planning through: Entity profile — This profile will help us understand the County's activities, organizational structure, services, management, key employees, and regulatory requirements. Preliminary analytical procedures — These procedures will assist in planning the nature, timing, and extent of auditing procedures that will be used to obtain evidential matter. They will focus on enhancing our understanding of the financial results and will be used to identify any significant transactions and events that have occurred since the last audit date, as well as to identify any areas that may represent specific risks relevant to the audit. General risk analysis — This will contain our overall audit plan, including materiality calculations, fraud risk assessments, overall audit risk assessments, effects of our IS assessment, timing, staffing, client assistance, a listing of significant provisions of laws and regulations, and other key planning considerations. Account risk analysis — This document will contain the audit plan for the financial statements, including risk assessment and the extent and nature of testing by assertion. Prepared by client listing — This document will contain a listing of schedules and reports to be prepared by the County personnel with due dates for each item. Assurance Information Exchange (AIE) — CLA utilizes a secure web -based application to request and obtain documents necessary to complete client engagements. This application allows clients to view detailed information, including due dates for all the items CLA is requesting. Clients can attach electronic files and add commentary related to the document requests directly on the application. A key element in planning this audit engagement will be the heavy involvement of principals and managers. We will clearly communicate any issues in a timely manner and will be in constant contact with you as to what we are finding and where we expect it will lead. Using the information we have gathered and the risks identified, we will produce an audit program specifically tailored to the County that will detail the nature and types of tests to be performed. We view our programs as living documents, subject to change as conditions warrant. Phase 2: Systems evaluation We will gain an understanding of the internal control structure of the County for financial accounting and relevant operations. Next, we will identify control objectives for each type of control material to the financial statements, and then identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives. Finally, we will determine the nature, timing, and extent of our control testing and perform tests of controls. This phase of the audit will include testing of certain key internal controls: Electronic data, including general and application controls reviews and various user controls Financial reporting and compliance with laws and regulations We will test controls over certain key cycles, not only to gather evidence about the existence and effectiveness of internal control for purposes of assessing control risk, but also to gather evidence about the reasonableness of an account balance. Our use of multi -purpose tests allows us to provide a more efficient audit without sacrificing quality. -G ©2023 Clifton LarsonAllen LLP 1 10 Our assessment of internal controls will determine whether the County has established and maintained internal controls to provide reasonable assurance that the following objectives are met: Transactions are properly recorded, processed, and summarized to permit the preparation of reliable financial statements and to maintain accountability over assets Assets are safeguarded against loss from unauthorized acquisition, use, or disposition Transactions are executed in accordance with laws and regulations that could have a direct and material effect on the financial statements We will finalize our audit programs during this phase. We will also provide an updated Prepared by Client Listing based on our test results and our anticipated substantive testing. During the internal control phase, we will also perform a review of general and application IS controls for applications significant to financial statements to conclude whether IS general controls are properly designed and operating effectively. Based on our preliminary review, we will perform an initial risk assessment of each critical element in each general control category, as well as an overall assessment of each control category. We will then assess the significant computer -related controls. For IS -related controls we deem to be ineffectively designed or not operating as intended, we will gather sufficient evidence to support appropriate findings and will provide recommendations to improve internal controls. For those IS controls we deem to be effectively designed, we will perform testing to determine if they are operating as intended through a combination of procedures, including observation, inquiry, inspection, and re -performance. Phase 3: Testing and analysis The extent of our substantive testing will be based on results of our internal control tests. Audit sampling will be used only in those situations where it is the most effective method of testing. After identifying individually significant or unusual items, we will decide the audit approach for the remaining balance of items by considering tolerable error and audit risk. This may include (1) testing a sample of the remaining balance; (2) lowering the previously determined threshold for individually significant items to increase the percent of coverage of the account balance; or (3) applying analytical procedures to the remaining balance. When we elect to sample balances, we will use Team Mate to efficiently control and select our samples. Our work papers during this phase will clearly document our work as outlined in our audit programs. We will provide the County with status reports and be in constant communication with the County to determine that all identified issues are resolved in a timely manner. We will hold a final exit conference with the County to summarize the results of our fieldwork and review significant findings. -G ©2023 Clifton LarsonAllen LLP 1 11 Phase 4: Reporting and follow up Reports to management of the County, each Constitutional Officer, the Collier County Water and Sewer District, and the Collier County Community Redevelopment Agency will include oral and/or written reports regarding: Independent Auditors' Report on the financial statements of the County, each Constitutional Officer, the Collier County Water and Sewer District, and the Collier County Community Redevelopment Agency. Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards for the County, each Constitutional Officer, the Collier County Water and Sewer District, and the Collier County Community Redevelopment Agency. Independent Auditor's Management Letter as defined in Section 10.554(1)(i), Rules of the Auditor General and as required by Sections 218.39(4), 215.97(9)(f), and 215.97(10)(d), Florida Statutes, and Section 10.557(3)(f), Rules of the Auditor General for the County, each Constitutional Officer, and the Collier County Community Redevelopment Agency. Independent Auditors' Report on the Statement of County Funded Court Related Functions required by Florida Statutes, Section 29.0085 Independent Accountants' Report as required by Chapter 10.550, Rules of the Auditor General related to compliance with applicable Florida Statutes for the County, each Constitutional Officer, the Collier County Water and Sewer District, and the Collier County Community Redevelopment Agency. Written Communication to Those Charged with Governance, which includes the following areas: Our responsibility under auditing standards generally accepted in the United States of America Changes in significant accounting policies or their application Unusual transactions Management judgments and accounting estimates Significant audit adjustments Other information in documents containing the audited financial statements Disagreements with the County the County's consultations with other accountants Major issues discussed with management prior to retention Difficulties encountered in performing the audit Fraud or illegal acts Once the final reviews of working papers and financial statements are completed, our opinion, the financial statements, and management letter will be issued. The County and each Constitutional Officer will be given a draft of any comments we propose to include in the management letter. Items not considered major may be discussed verbally with management instead of in the management letter. Our management letter will include items noted during our analysis of your operations. We will make a formal presentation of the audit results to those charged with governance, if requested. -G ©2023 Clifton LarsonAllen LLP 1 12 Single audit approach In the current environment of increased oversight, it is more important than ever to find qualified auditors who have significant experience with federal grants specific to the County and can enhance the quality of the County's single audit. Therefore, the single audit will be performed by a team of individuals who specialize in single audits in accordance with OMB's Uniform Guidance (2 CFR Part 200) and the Florida Single Audit Act (Section 215.97, Florida Statutes) and who will offer both knowledge and quality for the County. As part of our quality control process, the single audit will be reviewed by a firm Designated Single Audit Reviewer. Grant compliance can be a confusing topic and many of our clients rely on their federal and state funding as a major revenue source, so it is important that they understand what these changes mean to their organization. As a leader in the industry CLA professionals are available to provide guidance and tools tailored to the County's needs, and to assist in compliance with these rules. The AICPA clarified auditing standard, AU-C 935 "Compliance Audits," requires risk -based concepts to be used in all compliance audits including those performed in accordance with 2 CFR Part 200. Our risk -based approach incorporates this guidance. We will conduct our single audit in three primary phases, as shown, below: Phase 2 Phase 3 Major program Final assessment testing and reporting Phase 1: Risk assessment and planning The risk assessment and planning phase will encompass the overall planning stage of the single audit engagement. During this phase, we will work closely with the County's management to determine that programs and all clusters of programs are properly identified and risk -rated for determination of the major programs for testing. We will also review the forms and programs utilized in the prior year to determine the extent of any changes which are required. We will accomplish this by following the methodology below: Determine the threshold to distinguish between Type A and B programs, including the effect of any loans and loan programs Utilizing the preliminary Schedule of Expenditure of Federal Awards and State Financial Assistance, we will identify the Type A and significant Type B programs (25% of Type A threshold) in accordance with the Uniform Guidance and the Florida Single Audit Act Identify the programs tested and the findings reported for the past two fiscal years. Determine and document the program risk based on the past two single audits Prepare and distribute Type B program questionnaires to determine risk associated with Type B programs Determine the major programs to be tested for the current fiscal year based on the previous steps Based on our determination of the major programs, we will obtain the current year compliance supplement to aid in the determination of direct and material compliance requirements, and customize the audit program accordingly Determine the preferred methods of communication during the audit -G ©2023 Clifton LarsonAllen LLP 1 13 Phase 2: Major program testing We will determine the programs to be audited based on the risk assessment performed in the planning phase. We will perform the audit of the programs in accordance with UG and the Florida Single Audit Act. To accomplish this, we will perform the following: Schedule an introductory meeting and notify the County's management of the major programs for the current fiscal year Plan and execute the testing of the expenditures reported on the Schedule of Expenditures of Federal Awards and State Financial Assistance Perform tests of compliance and internal controls over compliance for each major program identified Schedule periodic progress meetings to determine that schedules are adhered to and identify issues as they arise Conduct entrance and exit conference meetings with each grant manager Phase 3: Final assessment and reporting We will re -perform the steps noted in the preliminary assessment and planning stage once the final Schedule of Expenditures of Federal Awards and State Financial Assistance is received to determine if additional major programs were identified. Based on the final determination of the programs we will perform the following: Identify Type A and significant Type B programs which were not previously identified. Re -assess the risk and determine if we are required to audit additional programs. Perform compliance testing at the entity wide level related to procurement and cash management requirements. Perform testing to validate the status of prior year findings for those programs not selected for audit. Prepare the Schedule of Findings and Questioned Costs. Conduct exit conference with the County's management to review drafts of required reports: Independent Auditors' Report on Internal Control over financial reporting and on compliance and other matters based on an audit of Financial Statements Performed in accordance with Government Auditing Standards Independent Auditor's Report on Compliance for Each Major Federal Program, and State Project and Report on Internal Control Over Compliance Required by the Uniform Guidance and Chapter 10.550, Rules of the Auditor General, along with the Schedule of Findings and Questioned Costs for Federal Awards and State Financial Assistance Projects Throughout the single audit, we will maintain communication through periodic progress meetings with those designated by the County. These meetings will be on a set schedule, but as frequently as the County determines. During these meetings, we will discuss progress impediments and findings as they arise. -G ©2023 Clifton LarsonAllen LLP 1 14 County -wide approach to our audit In addition to our audit approach detailed above, If, we have developed a unique approach tailored to Florida counties. Our depth of experience in (rBoa,d County working alongside Florida counties means your CLA team understands the key risk areas unique 4901k to each Constitutional Officer and the Board ofhe of TJ County Commissioners in areas such as -I budgeting, grants, and compliance. Our Florida Collier County audit approach will be tailored to County, address the individual reporting and compliance Florida requirements for each Constitutional Officer and the Board of County Commissioners, and address the unique areas identified below: Board of County Commissioners The Board of County Commissioners (BOCC) is responsible for the compilation and publishing of the County -wide financial statements, and we understand the challenges and complexities that exist from a sometimes -decentralized financial reporting process between County department and the Constitutional Officers. We have vast experience in working through the complications that arise and approach all of our county clients with a 'communication -first' approach to help ensure that the BOCC and their finance team has the tools to navigate through any reporting issues or opportunities that may exist. Whether its structuring grant management to account for all grants through the Board departments and Constitutional Officers or providing guidance and insight in GASB application impact across the County, your CLA team has the tools and experience to navigate you through. We see CLA's role as one that make the compilation process easier at the county -wide level easier by focusing on some key areas in our constitutional officer audits: Excess Fee tie outs to BOCC Payables and receivables between the Constitutional Officers and BOCC Transfers and board appropriations between the Constitutional Officers and BOCC Capital outlay and capital addition tie outs Testing of federal and state grants for completeness at the Constitutional Officer Testing of other full accrual adjustments such as self-insurance, OPEB, accrued compensated absences and other items that ultimately will need to be recorded at the county -wide level in the financial statements Supervisor of Elections Supervisor of Elections (the Supervisor) governs the preparation, adoption, and administration of the Supervisor of Election's annual budget, which is submitted to the Board of County Commissioners for approval (subject to Chapter 129, Florida Statutes). Your CLA audit team will bring additional focus to the expenditures incurred during the year and related calculation of any amount of appropriations returned to the Board. We also will consider any grants that the Supervisor of Election receives as it relates to elections, knowing that election security and election processes continue to be a hot topic coming down from the Federal and State governments. When performing our expenditure analysis, we will factor in normal election cycles and when possible, compare expenditures to the same period four years earlier, while also considering the number of registered voters. -G ©2023 Clifton LarsonAllen LLP 1 15 Tax Collector The Tax Collector's office is responsible for billing and collection of one of the County's largest revenue sources, ad valorem taxes. Additionally, the Tax Collector is responsible for collection of numerous fees and licenses that are remitted to the state of Florida. Our risk assessment is adjusted to address the high volume of cash collection activity within the office, and a test of control effectiveness is performed to ensure that the internal controls designed by management are operating effectively. Our procedures also include recalculating the fees earned from ad valorem transactions for compliance with 192.091, Florida Statutes and testing of the Tax Roll Recapitulation filed with the Florida Department of Revenue. Property Appraiser The Property Appraiser is responsible for ensuring that all property is included on the tax rolls, that the fair value of the property is correctly reflected in the rolls, and that the proper millage rate has been applied to the recorded property values. In addition, the Property Appraiser is responsible to ensure that all taxable tangible personal property is properly reflected on the tax rolls. Chapter 195, Florida Statutes, governs the preparation, adoption and administration of the Property Appraiser's annual budget. Property Appraiser submits an annual budget for the operation of the office to the State of Florida, Department of Revenue, Ad Valorem Tax Division. We understand the budget is an important management control and ensure all budget amendments are performed timely and that the total expenditures are within the budget constraints. While the Property Appraiser's office many have not have significant grant activity, we do give special attention to the recapitulation of County's tax rolls and ensure tax the Property Appraiser's revenue sources are properly calculated. Sheriff The Sheriff is the conservator of peace for the County and does so using all available resources including human capital, safety equipment and technology. Personnel costs are an area of significant risk for the Sheriff, and we raise our risk assessment to address them accordingly. This results in additional and focused testing on the personnel costs and related benefits during the audit procedures. And given the role of public safety personnel in responding to natural disasters in Florida, we also understand the complexities that come with reporting and compliance requirements related to Federal Emergency Management Agency (FEMA), Florida Division of Emergency Management (FDEM) and many other grantors. Additionally, the Sheriff has a unique challenge in managing processes and controls related to investigative funds, and we've assisted many of our clients with specific procedures to provide assurance around the off -balance sheet risk related to these funds. Clerk of the Circuit Court and Comptroller Clerk of the Circuit and County Courts (the Clerk) has a distinct responsibility over court operations and requires unique budget requirements pursuant to Section 28.36, Florida Statutes, for court related functions. Clerks also receive the Federal Child Support Enforcement grant for child support related Title IV-D services provided. The restrictions placed on the expenditure of these various funding sources are an area of significant risk for Clerk's offices, and we raise our risk assessment to address them accordingly. This results in additional and focused testing on all expenditures during the audit procedures. Additionally, the Clerk is required to comply with Sections 28.35 and 28.36, Florida Statutes, regarding performance standards and budgets; and Section 61.181, Florida Statutes, regarding alimony and child support payments. We perform an examination per the Rules of the Auditor General, State of Florida, in order to determine the Clerk's compliance with those requirements. -G ©2023 Clifton LarsonAllen LLP 1 16 Approach to examination of Florida rules and regulations Various Florida laws require auditors conducting audits of local governmental entities pursuant to Section 218.39, Florida Statutes, to determine the audited entity's compliance with certain statutory provisions. For these statutory requirements, Chapter 10.550, Rules of the Auditor General, requires auditors of local governmental entities to include an examination pursuant to AICPA Professional Standards, AT-C Section 315, promulgated by the American Institute of Certified Public Accountants. In evaluating whether the local governmental entity has complied in all material respects, the auditors should consider the nature and frequency of noncompliance identified and whether such noncompliance is material relative to the nature of the compliance requirements. CLA has developed proprietary examination procedures and templates to ensure compliance with all requirements within Section 218.39, Florida Statutes. Section 218.415, Florida Statutes, regarding the investment of public funds This applies to the BOCC, every constitutional officer, the Collier County Community Redevelopment Agency, and the Collier County Water and Sewer District This generally performed the same time as the year end cash and investment audit procedures Section 365.172(lo) and 365.172(2)(d), Florida Statutes, regarding emergency communications number E911 system fund E911 related revenues are examined for completeness and proper recording The most significant test is the expenditure testing of E911 allowable expenditures We will generally perform the majority of this testing at an interim date before year end A smaller sample of items we will be tested during year end procedures CLA staff receive annual training on E911 compliance and any changes from our prior year testing Section 61.181, Florida Statutes, regarding alimony and child support payments Applies to the Clerk of Circuit Court and Comptroller CLA has a specialized team within Florida that conducts these procedures for all of our Florida County clients CLA staff receive annual training on Clerk -related compliance and any changes from our prior year testing Sections 28.35 and 28.36, Florida Statutes, regarding clerks of court performance standards and budgets Applies to the Clerk of Circuit Court and Comptroller CLA has a specialized team within Florida that conducts these procedures for all of our Florida County clients CLA staff receive annual training on Clerk -related compliance and any changes from our prior year testing -G ©2023 Clifton LarsonAllen LLP 1 17 Sections 163.387(6) 163.387(7), 163.387(8), Florida Statutes, regarding community redevelopment agencies (CRA) Applies to the Collier County Community Redevelopment Agency CLA has a specialized team within Florida that conducts these procedures for all of our Florida County clients CLA staff receive annual training on CRA-related compliance and any changes from our prior year testing Section 288.8o18(1), Florida Statutes, regarding the Deepwater Horizon oil spill (if applicable) Our testing workpapers and client request lists for these tests are updated annually for any changes to the Florida Statues or changes to the Rules of the Auditor General. An example of our proprietary workpapers are noted below: «edu res: To satisfy Nis test, CIA selected a sample of reported reported new cases and docket entries timeliness data by case type and quartehy reporting p.1 xd and compared m the undehying detail I. p r addressing the sample size to test, CIA first determined - number —r— In the population- Note that one item Is consitl—d one ease type for either, new eases or docket envies fir, one particular reporting period- There e to total case types (Circuit Criminal, County Criminal, Juvenile Delinquency, criminal Tratke, Circuit Civil, Civil Tratflc, Probate, Family, and Juven Ile Dependency} Two sardl(2) types rf reporting, new case,, and docket entriea_ so4reporting pe nods rot thecunent yeader aud r unit_ That yields a population rf 80- under the sampling meNodology memo A wp al D-1), CIA haphy selected 25 lu— mact tif excepuons are noted, mmarlae me items at o2zo.00 for eramaoop. SekctimXl Type of Case I RepWarier puurterry CCOC re.Amounnt „Detail p�perence M'uh w-I 7 �I 11 ple Item Numberfrom VVP 1 7 12 1 3 14 15 1 6 17 18 1 9 10 11111213141516 17 260 M zzo zzh Ye' uctiw on sample he ms r- ewe tl pl ace an W in the row oft, al l eable 846% 846% p.pb% n hure the items falls u n de r-IF expe nditure I s n of at lowabl a no"7 will be red an d row 41 willindicm, a ce mpliance s sue-Ifthere is an ezpentliNres not ved Insert a copy ofth a expenditure documentation with explanation efwhy it is is _ _ Vas dlowable. - #olvrol #olwol NDIVIe! 172(7d)(b) Al costs directly attributable to the establishment or pmnsion of I service and contracting for E911 ser,ces are eligible for expenditure of ys - eyscledfre ml mposttien ellhe fee autherind by subsections(8) and(9). #DIVIm #DIVIgI #DI — vests Include. acquisition, implementation, and maintenance of Public safety Havering pallet /s a Vea rP) equipment antl Est —, features, as defined in the provitle of Diner E911 ere Nav)ol Namo! Nolvrol Ished schedules or the acquisition, installation, and maintenanc a teat beet e, determine whether_ The clerk Imposed and collected a lee on each alimony and child support payment received (th at was not required to be processed through- SDU), and tha[Ne amount rf-De complied support case types wort-i e - c�aee e0nlychild euppo,cae ee(not alimony or oR, rsup ft type,)filed for elate a„ietance where DOR i, involved State assistance inc lode, locating parents, „tAh,hing stablishinglmodifying suppo, orders, enforcing support orders, and collecting and distribuung supportPMM V-0cas -Private ca,e, (chrd su ,I, alimony, other suppod) handled by attorneys or mutually agreeing pedlar. No enhrcement because the state ie not inrolved in enorcing and not vmr-- telephone devl es and otherequlpmentfor the hearing impaired in the Payments involving N.r tl, IV cases can be received "over the counter' at the clerks oR- r can be received by the State Disbursement Unit ISM) Those received by the SDU are done E971s stem c o when employer payroll deducuone are ordered or other, reasons u ordered by-coohs Title lVDpayments are generallyoiry received by Ne SDU_Statewide 80% of total payment,, a re The IV and 20%are NonTitte IV _ In eu mmary, Title IVcaeee are required to be prate„ed through the State, whereas N.,rTttte IV-0 are noL There i, a flag in the CLERCS ey,trm to PSAP backu sstems tlesignate Title lV-0vs NortTitle lV-0cases;alongwitM1anotherflagtolndlcatethosepaymentsprocessedthrougM1SDU- automaticcortrttall distnbuto rs, antl intedaees inducing hardware and software to Since payments not required is be processed th—gh the state (Non-Tihe IV-O) can be processed through the SDU, the population consid.radon must include Nose receipts processed through uter-aidedtl6 atCh CAD 65tem6 the SDu and wrerthe counts r at the clerks rn- Obtained d atabesee of bnthreceipttypesftom Vi-r Edwards, at Florida Aaaociadon d Couh Clerks B Comptnilera(FCCC) FCCC was able integrated CAD systems for that porton ofthe systems usetlfor E91t call to prcnde these databases for al l c larks that CIA audits as the clients did not have ace ass to create the databases and there were no reports available m generate thelnformatlon_Non SDU talon ceipte totaled XXX and SDU receipts totaled XXXX for a grand total of x— Rantlomly selected a sample ot25 based on - sampling methodology at 81 p1.DD- Reviewed -receipt along with the CLERGS systemdocumentauon and case file documentation to determine whether a the clerk should or ehoul not have impoead and collected a fee and determined whether the GISs atemand ao1iequipment and lnforimatlon des Iaa punt oftM1efeecomplledwitM1tM1eapplicableFS- nelworkclocks and N,'tiatede%e ea Pot (There .clerks who have c ontract.d-h DOR to process private cases_These a re reDed to as CDu_The clerks pay.—,th.yf.. to the DDR to process all payments for private na Eat1 III takers forthat porton oftheir time spenttaking and its, sfemn9 E977 cases, so ... some very limited exceptions, tM1e SOU processes all Ne payments for the county- In Nese ea. e., the SOU Nen tletarmines wheher, a clerk fee sM1ould be taken on Ne NorvTidr Calls IVLaeee based on eyetem paremetere-) Acountyto employ afull-time equivalent E977 coordinator position antl a full - I Technical system maintenance, database, and administration persomel Pofq podion cf theirtline spent administrating the E911 system r Allowable Lost, rz®ptr coax - - I or IV Drvm rreN n. Intros Vrn NIA 2 Non iv V V V 3 4 5 6 7 8 9 ©2023 CliftonLarsonAllen LLP 1 18 Commitment to communication with management Continual communication starts when an engagement letter is issued and continues throughout the remainder of the year. This includes the exchange of ideas and advice as changes are considered or implemented by the entity or the accounting profession. Our commitment to this practice encourages open lines of communication and often prevents or mitigates service delivery issues. During the engagement, we will hold regular status meetings with the County to address and understand day-to- day operations, results, and outlying issues. Tracking and formally reporting the engagement status can: • Provide a consistent technique for monitoring progress against plan • Identify issues quickly to allow for timely corrective action • Provide an objective rather than subjective evaluation of status • Provide timely information on a regular basis Assist with obtaining buy -in of audit recommendations on a timely basis Use of technology in the audit We're reimagining the audit process through technology to elevate your experience! i ANALYTICSANDINSIGHTS IMPACTFUL INTERACTION Assurance Information Exchange (AIE) - CLA offers a secure web -based application to request and obtain documents necessary to complete client engagements. This application allows clients to view detailed information, including due dates for items that CLA requests. Additionally, the application allows clients to attach electronic files and add commentary related to the document requests directly on the application. AIE is provided at no additional cost, subject to the terms of the Assurance Information Exchange Portal Agreement. TeamMate Analytics and Expert Analyzer (TeamMate) - To analyze and understand large data sets, we use TeamMate Analytics and Expert Analyzer. We customize the application by industry in order to perform the most applicable procedures. This allows us to go beyond sampling and instead analyze the entire general ledger for targeted anomalies. Far beyond the audit application, our six -phase process of Risk Assessment, Data Analytics and Review (RADAR) can also provide actionable insights to help you understand your entity better. Microsoft® Teams - Our services approach focuses on impactful interactions. We've said goodbye to the days of setting up camp in our clients' conference rooms for weeks on end. We know our clients have organizations to run, so our interactions have purpose. To assist with communications when we are not onsite, we utilize tools such as Microsoft Teams, which allow for two-way screen sharing and video. We've found this helps minimize disruptions in our clients' environments while continuing to effectively communicate with each other. -G ©2023 Clifton LarsonAllen LLP 1 19 Data analytics In addition to standard auditing methodology, a distinguishing aspect of CLA's audit services incorporates the power of data analytics to multiply the value of the analyses and the results we produce for clients. CLA's data methodology is a six -phase, systematic approach to examining an organization's known risks and identifying unknown risks. Successful data analysis is a dynamic process that continuously evolves throughout the duration of an engagement and requires collaboration of the engagement team. Data analytics are utilized throughout our audit process, our Risk Assessment, Data Analytics and Review ("RADAR") is a specific application of general ledger data analytics that has been implemented on all audit engagements. RADAR is an innovative approach created and used only by CLA that aims to improve and replace traditional preliminary analytics that were being performed. The phases in our data analytics process are as follows: Response and document Interpret result and risk assessment 0-1- Planning 1. Planning In the planning stage of the engagement, the use of data analysis is considered and discussed to determine that analytics are directed and focused on accomplishing objectives within the risk assessment. Areas of focus, such as journal entries, cash disbursements, inventory, and accounts receivable are common. 2. Expectations We consider the risks facing our client and design analytics to address these risks. Through preliminary discussions with management and governance, we develop and document expectations of financial transactions and results for the year. These expectations will assist in identifying anomalies and significant audit areas in order to appropriately assess risk. 3. Data acquisition Sufficient planning, a strong initial risk assessment, and an adequate understanding of your systems will serve as the foundation necessary to prepare our draft data request list. We will initially request information in written format and conduct follow-up conversations helping CLA practitioners our staff share a mutual understanding of the type of data requested and the format required. If there are going to be any challenges/obstacles related to obtaining data, or obtaining data in the preferred format, they will generally be discovered at this point. 4. Technical data analysis Technical analysis of the data requires the skillful blend of knowledge and technical capability. Meaningful technical analysis provides the engagement team with a better understanding of the organization. The additional clarity assists the engagement team to better assess what is "normal" and, in turn, be better suited to spot anomalies, red -flags and other indications of risk. L`�11 ©2023 Clifton LarsonAllen LLP 1 20 Analytics generally fall into five categories, each looking into the data set in a different way and deployed with a different purpose. S. Interpret results and subsequent risk assessment Trends and anomalies will be identified through the performance of the above referenced analytics. Comments regarding the interpretation of those trends and anomalies will be captured. When trends are identified they are reconciled against expectations. For anomalies identified, the approach to further audit procedures will be considered. 6. Response and document The last process is to capture responses and determine that our procedures are properly documented. Abstracts, charts or summaries of both trends and anomalies are retained in the audit documentation to support our identification of risks. Our analysis can be tailored and customized to help analyze an array of information, including client specific and proprietary data. Key benefits of data analytics include: Built-in audit functionality including powerful, audit specific commands and a self -documenting audit trail 100 percent data coverage, which means that certain audit procedures can be performed on entire populations, and not just samples Unlimited data access allows us to access and analyze data from virtually any computing environment Eliminates the need to extrapolate information from errors (a common effort when manually auditing data) and allows for more precise conclusions The below figure illustrates typical data analytics scenarios. YlSy! iFi.IM4 Otis q} rlTl WLMi xr r. s� YOYw 4#4iM RF�a �I +#yfd�J �Tybseafu � . D 0 J k 497 P= PJG1 VA ia• U! JM Ji t/ �► WI' i� y J.F y Oa 4 Data Analytics. At the end of a series of pre -determined analytics (often retrieved from multiple proprietary accounting systems) that are customized to the project at hand, we identify anomalies and potential errors in transactions. In every case, we review what appears to be inappropriate activity, including supporting documentation evidencing the transactions. ©2023 Clifton LarsonAllen LLP 1 21 Procedures used to understand internal processes and controls As your current auditors, we have developed and documented a thorough understanding of the County and its internal control and operating structure. Each year, we will work with the County to update that understanding in the least intrusive manner possible, while still maintaining our professional responsibilities. We will utilize a combination of updating internal control forms completed in prior years and conducting annual interviews with key accounting personnel. As a baseline, we use existing internal control processes, policies, organizational charts, and other items the County may have already documented or updated during the year. Finally, to confirm our understanding, we will perform tests of design and operating effectiveness and convey the results to the County. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has established a framework for internal control systems. Under the COSO framework, internal control is a process to provide reasonable assurance that those internal objectives, including effectiveness and efficiency of business operations, reliability of financial reporting, and compliance with applicable laws and regulations, Risk as's irq0r�ci0nBnd "'CS �0mm°"'scion will be met. Our audit approach is designed to evaluate and test the departmental internal controls in accordance with COSO concepts. Our procedures include a review of the overall control environment, determination of the internal controls which are determined to be direct and material to the federal program under review, determination of the adequacy of those procedures, and testing of the procedures to determine if they are functioning as designed. During the planning and internal control phases of our audit, we will develop our understanding of the County business operations and internal control structure for financial accounting and relevant operations through observation, discussion, and inquiries with management and appropriate personnel. During this phase of the audit, we will review budgets and related materials, organization charts, accounting and purchase manuals, and other systems of documentation that may be available. Once we understand your operations, we will then identify control objectives for each type of control that is material to the financial statements. The next step will be to identify and gain an understanding of the relevant control policies and procedures that effectively achieve the control objectives. We will then determine the nature, timing, and extent of our control testing, and perform tests of controls. This phase of the audit will include extensive testing of controls over transactions, financial reporting, and compliance with laws and regulations. Whenever possible, we will use dual-purpose tests to reduce the need to select multiple samples for internal control and compliance testing. We will be as efficient as possible, thereby reducing the disruption to your operations while achieving our audit objectives. Our assessment of internal controls will determine whether the County has established and maintained internal controls to provide reasonable assurance that the following objectives are met: Transactions are properly recorded, processed, and summarized to permit the preparation of reliable financial statements and to maintain accountability over assets Assets are safeguarded against loss from unauthorized acquisition, use, or disposition Transactions are executed in accordance with laws and regulations that could have a direct and material effect on the financial statements ©2023 Clifton LarsonAllen LLP 1 22 Our workpapers during this phase will clearly document our work through preparing the following for each significant transaction cycle or accounting application: Audit program Cycle memo and supporting documentation Account risk analysis (ARA) Specific control evaluation (SCE) Engagement timeline Our project management methodology results in a client service plan that provides for regular, formal communication with the entire management team and allows us to be responsive to your needs. The schedule allows for input from your personnel to make certain that the services are completed based on your requirements. The plan may also be amended during the year based on input from the County. As we have shown in prior years, we are completely flexible to work with the County's timelines and challenges that arise throughout the audit. While the below timeline is our starting point for each year's audit, we will always have open and transparent conversations with County management to ensure we are arriving at reasonable and mutually agreed -upon timelines for completing our audit work. Significant Milestones Audit entrance conference with designated representatives of the BOCC and each Constitutional Officer Obtain an understanding of the internal control environment, complete our risk assessment, and develop our audit plan for all audits. Perform interim testing. Begin Single Audit Testing. Complete year-end fieldwork for the Constitutional Officers and hold exit interviews. Complete all fieldwork for Board of County Commissioners including the single audit. Provide comments on draft financial statements and discuss findings (if any). Final review of comprehensive annual financial report. Conduct exit conference. Provide final reports. Final review of financial statements, conduct exit conferences (as requested). Present the results of the to the Board of County Commissioners in conjunction with the Clerk of the Circuit Court and Comptroller. Target Dates May 1st June through September October 15 through January 15 December 1 through February 15 January 31 February 15 through February 28 By February 28tn By the last Board meeting in March The above schedule may shift slightly in 2023 dependent upon the timing of the award and contract execution. L`�11 ©2023 Clifton LarsonAllen LLP 1 23 Sample work product As we are the current provider of audit services for Collier County, the County is familiar with our business plan/report example. As such we have provided the link to Collier's County 2021 ACFR. Additionally, we have provided the link to Lee County's ACFR as an additional example of our reports. Collier County, FL ACFR: https://collierclerk.com/wp-content/uploads/2021-collier-countv.pdf Lee County, FL ACFR: https://www.leeclerk.org/home/showpublisheddocument/11817/637847642728930000 Lee County, FL Single Audit Package: https://www.leeclerk.org/home/showpublisheddocument/12269/637913248002870000 Copies of these ACFRs have been uploaded as attachments to our proposal submission on BiclSync. ©2023 Clifton LarsonAllen LLP 1 24 4: Cost of Services to the County Annual total cost and estimated calendar day duration Our fees are based on the timely delivery of services provided, the experience of personnel assigned to the engagement, and our commitment to meeting your deadlines. CLA understands the importance of providing our clients with value-added approaches. We propose to provide routine, proactive quarterly meetings — as part of our fee — that will allow us to review and discuss with you the impact of new accounting issues, as well as any other business issues you are facing and how they should be handled. This level and frequency of interaction will no doubt enable CLA to help you tackle challenges as they come up, and take full advantage of every opportunity that presents itself. Financial Statement Audit 2023 2024 2025 Project Phase Estimated Projected Hours Projected Hours Projected Hours Calendar Duration PHASE 1 - Planning and Strategy July/August 660 660 660 PHASE 2 - Systems Evaluation August 260 260 260 PHASE 3 - Testing and Analysis Nov/Dec 1,400 1,400 1,400 PHASE 4 - Reporting and Follow- Nov -Feb 375 375 375 Up Single Audit 2023 2024 2025 Project Phase Estimated Calendar Duration Projected Hours Projected Hours Projected Hours PHASE 1 - Risk Assessment and July 100 100 100 Planning July, August, and PHASE 2 - Major Program September; and 600 600 600 Testing December and January PHASE 3 - Final Assessment and January and 30 30 30 Reporting February Total Hours 3,425 3,425 3,425 Financial Statements and Single Audit Total Annual $435,000 $456,750 $479,500 Costs We have found over the years that our clients don't like fee surprises. Neither do we. We commit to you, as we do all of our clients, that: We will be available for brief routine questions at no additional charge, a welcome investment in an on- going relationship. Any additional charges not discussed in this proposal will be mutually agreed upon up front. We will always be candid and fair in our fee discussions, and we will avoid surprises. ©2023 Clifton LarsonAllen LLP 1 25 Fee considerations The fee proposal is based on the following: The 2023 fee estimate is based upon 5 major programs being selected for testing annually. Should the County's funding change or complexity of programs change, we reserve the right to negotiate a fee adjustment. The 2023 fee estimate does not incorporate time and effort related to the County's implementation of GASB 96 - Subscription Based Information Technology Arrangements and a separate fee will be negotiated based upon the County's implementation and the level of testing required during the audit. County personnel will help periodically throughout the year and during the assurance fieldwork regarding account analysis and provision of year-end account reconciliation workpapers and schedules. The assurance reports will be delivered in accordance with the County's deadlines. Satisfactory completion of our firm's normal client acceptance procedures. Professional standards and regulations currently in effect. We reserve the right to modify your proposed fee if professional standards or regulations change for any engagement period. No significant changes in the operations of the County after the date of this proposal. While response requires a firm fee, CLA would welcome a fee approach for the single audit that estimates a negotiated fee for the single audit's major programs that will be charged for each program based upon the level of effort and complexity of this program. As the County's funding changes year to year and the pandemic related funding begins to wind down, this is beneficial to both the County and CLA in that each party is incurring costs directly correlated to the actual activity in each year. Which should result in lower fees overall to the County in the long-term. Fee increase Our fees are based on professional standards and regulations currently in effect and barring any changes in the nature or requirements of the engagement, our annual fees will increase in accordance with the increases in our payroll and overhead costs. In addition, costs could increase due to substantial changes in your office locations, asset size, and/or operational structure. Billing for phone calls and questions It is not our policy or practice to bill our clients every time we receive a phone call or email. While providing our services to you, we will regularly consult with you regarding accounting, financial M E reporting, and significant business issues. If a specific project is complex or requires significant time or resources, we will discuss the scope of the project and its fee with you first to make sure there are no surprises. While it is difficult to establish an exact policy for billing in these situations, we commit to discussing the request with you in advance of performing our services if we believe the time requirement to provide you the desired assistance is other than routine. We will discuss the scope of the project and our estimate to complete it prior to commencing work. ©2023 Clifton LarsonAllen LLP 1 26 Schedule of values and deliverables Task/Time Description Cost Completion frame Meet with executives and financial management to co -develop expectations. Upon Task 1 Conduct planning, meetings, develop detailed completion of audit plan. Attend Audit Committee Meeting, $58,000 all items July -September begin interim fieldwork (understanding and associated with testing of internal controls and systems). Begin Task 1. Single Audit planning and testing. Significant completion of control testing, risk Upon Task 2 assessments, and audit planning. Constitutional completion of Officer General Ledgers provided to the $95,000 all items November auditors. Begin performance of substantive associated with testing of account balances. Task 2. Significant completion of fieldwork of Constitutional Officers. Review of Constitutional Upon Task 3 Officer Financial Statements and conduct exit completion of November- interviews on Constitutional Statements. Begin $109,000 all items January performance of substantive testing of account associated with balances - Board of County Commissioners. Task 3. Continue Single Audit Testing. Board financial statement audit and Single Audit significantly complete. The Clerk of Courts Finance and Accounting Department oversees Upon Task 4 preparation of draft financial statements, notes, completion of and statistical data. First draft of financial $107,000 all items January -February statements to auditors by January 22nd. First associated with round of comments on initial review due by Task 4. January 29th. Second draft to auditors one week after receipt of initial review comments. Issue opinion on Annual Comprehensive Financial Report (ACFR), including all Upon Task 5 Constitutional Officer reports. Issue all other $57000 , completion of all items February - March required reports, including Single Audit and associated with Data Collection Form. Present ACFR, and Task 5. results, to the Board of County Commissioners. Upon Task 6 Issue opinion on Collier County Community completion of Redevelopment Agency standalone financial $9,000 all items March -April statements associated with Task 6. ©2023 Clifton LarsonAllen LLP 1 27 Hourly rates The table below shows our standard hourly billing rates by classification: Staff Level 2023 Principal/Signing Director $345 - $515 Director $230 - $320 Manager $185 - $285 Senior $160 - $220 Associate $140 - $170 Our hourly rates for additional services will increase 5%-10% annually dependent upon market factors. We will discuss with you ahead of time the rates and fees of the personnel performing any additional services before engaging in such work. Our last word on fees — we are committed to serving you. Therefore, if fees are a deciding factor in your selection of an accounting firm, we would appreciate the opportunity to discuss our scope of services. At CLA, it's more than just getting the job done. ©2023 Clifton LarsonAllen LLP 1 28 5: Experience and Capacity of the Firm CLA exists to create opportunities for our clients, our people, and our communities through industry -focused wealth advisory, digital, audit, tax, consulting, and outsourcing services. Our broad professional services allow us to serve clients more completely — from startup to succession and beyond. Our professionals are immersed in the industries they serve and have specialized knowledge of their operating and regulatory environments. With more than 8,500 people in nearly 130 U.S. locations and a global vision, we promise to know you and help you. 8,500+ 130 NEARLY 130 U.S. LOCATIONS AN INDEPENDENT NETWORK MEMBER OF CLA Global It takes balance With CLA by your side, you can find everything you need in one firm. Professionally or personally, big or small, we can help you discover opportunities and bring balance to get you where you want to go. Great For two consecutive years, CLA has been certifiedPlace as a Great Place to Work"", based on employee Work. feedback and workplace experience. Financial strength of CLA CLA is a professional services firm delivering integrated wealth advisory, outsourcing, and public accounting capabilities to enhance our clients' enterprise value and assist them in growing and managing their related personal assets. CLA is among the nation's top 10 accounting, consulting, and advisory firms and has been providing quality service and experience to clients for more than 60 years. CLA has annual revenues of roughly $2 billion. As a privately held company we are not rated, nor do we provide financial information outside of the company. CLA is in good standing and maintains a D&B rating of 1R2. ©2023 Clifton LarsonAllen LLP 1 29 What makes us different? You can depend on CLA for several uncommon advantages: Deep industry specialization Our people are, first and foremost, industry practitioners. You will work with professionals who know you, your organization, and your industry. We combine their knowledge with yours to make you stronger. Pre"er resource for govermnental entities You are at the core of our strategic focus because supporting you means a better world for all of us. Inspired careers Our team members are personally invested in your success. You will work with entrepreneurial people who are constantly developing capabilities to help you meet any challenge you face. For more information about CLA, visit CLAconnect.com/aboutus. —� ©2023 Clifton LarsonAllen LLP 1 30 Qualifications and experience CLA offers the credibility, reputation, and resources of a leading professional services firm — without sacrificing the small -firm touch. We bring unsurpassed levels of technical excellence, commitment, and dedication to our clients, which have made us one of the most successful professional service firms serving governmental entities. Our strong reputation for serving state and local government units provides the County the confidence in their decision to select CLA as their professional service provider. CLA has one of the largest governmental audit and consulting practices in the country, serving more than 4,200 governmental clients nationwide. Regulated industry clients represent approximately one -quarter of all firm - wide revenue, and each of the governmental services team members are well versed in the issues critical to complex governmental entities. Our professionals have deep, technical experience in serving governmental entities. As a professional service firm experienced in serving state and local units of government, we are very aware of the financial and legal compliance requirements that government officials are faced with daily. This creates complexities and service issues within a unique operational and regulatory environment. Because of our experience, we have become adept at providing our clients with insights in this environment not typical of other professional service firms. $150+ MILLION IN REVENUE We differ from other national firms in that our corporate practice focuses on the needs of non -SEC clients, allowing us to avoid the workload compression typically experienced by firms that must meet public companies' SEC filing deadlines. CLA is organized into industry teams, affording our clients specialized industry -specific knowledge supplemented by valuable local service and insight. Therefore, the County will benefit from working with members of our state and local government services team who understand the issues and environment critical to governmental entities. _Nb ©2023 Clifton LarsonAllen LLP 1 31 Local experience As important as our Florida experience is our local experience. We are located in Collier County, and we serve southwest Florida more than any of our competitors. In addition to being your auditor of choice under the prior contract, we also currently serve as the auditor for Lee County, the City of Cape Coral, the City of Fort Myers, and the City of Sanibel, among many other southwest Florida municipalities and special districts. As a result, we possess extensive knowledge of the operations and inner workings of governments in southwest Florida. Our clients in southwest Florida are more than just clients to us: they are the communities where our team members live, raise their families, and invest time and energy. CLA has the depth of national resources across the firm so the County can receive exceptional client service, but we also know that a local perspective and connection is important in all communities. Florida presence Government organizations are a dynamic area of accounting and require constant attention and monitoring. It is our knowledge of your industry that is crucial to offering actionable recommendations. As a firm with more than 60 years of experience, we possess an extensive understanding of your challenges and can respond promptly and effectively to help meet them. We have served more than 70 different governmental entities statewide over the past two years in the state of Florida. All these governments issue financial statements in accordance with Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements, and Management's Discussion and Analysis for State and Local Governments. CLA has eight offices throughout the state of Florida including Naples, Fort Myers, Lakeland, Orlando, Sebring, St. Petersburg, Tampa, and Winter Haven. Our Florida governmental practice is made up of professionals throughout each of these offices, many of whom will continue to serve the County. _Nb ©2023 Clifton LarsonAllen LLP 1 32 Similar clients served in Florida Below is a sampling of Florida governmental entities to which we have provided auditing, consulting, or outsourcing services. Citrus County Collier County Desoto County Glades County Hardee County Hernando County Sarasota County City of Arcadia City of Avon Park City of Cape Coral City of Brooksville City of Fort Myers City of Moore Haven City of New Port Richey Sampling of Florida Clients Served Counties Highlands County Lee County Manatee County Okeechobee County Pasco County Pinellas County Polk County Municipalities City of Safety Harbor City of Sanibel City of Temple Terrace City of Winter Haven Town of Fort Myers Beach Town of Redington Beach Village of Estero Other Florida Government Entities Avon Park Housing Authority Bartow Housing Authority Captiva Island Fire Control Central Florida Regional Planning Council Collier Mosquito Control Clearwater Downtown Development Board Delray Beach Housing Authority Englewood Water District Estero Fire District Hardee County Industrial Development Auth. Hardee County School Board Internal Funds Hardee Soil and Water District Heartland Library Cooperative Hendry County School District Internal Funds Hernando County Housing Authority Herons Glen Recreation District Highlands County Health Facilities Authority Highlands County Hospital District Matlacha and Pine Island Fire Control Hillsborough Area Regional Transit Authority Hillsborough County Aviation Authority Key West Housing Authority Lake Wales Housing Authority Lee County Port Authority Moore Haven Mosquito Control District Naples Airport Authority Pasco County Housing Authority Pinellas Construction Licensing Board Pinellas County Planning Council Pinellas County Metropolitan Planning Organization Pinellas Suncoast Transit Authority Polk Regional Water Cooperative Sanibel Public Library District Sebring Airport Authority South Fork Community Development District Tampa Bay Area Regional Transportation Authority L`�11 ©2023 Clifton LarsonAllen LLP 1 33 Single audit experience The chart below illustrates CLA's experience in serving organizations that receive federal funds and demonstrates our firm's dedication to serving the government and nonprofit industry. CLA performs the largest number of single audits in the United States. We audited nearly $278 billion dollars in federal funds in 2021. Number of Single Audits Performed* Platte & Moran i 674 Baker Tilly 665 RSM 454 Forvis 393 Maudlin & Jenks s 3U4 Crowe 254 Carr Riggs&Ingram 241 Cherry Bekaert 194 WL I- 119 206 400 600 8W low 1200 1400 1600 1900 'The information for the firms above was pulled from the federal Audit Cearinghouse for audits with fiscal year ends hetweerrlanuary 1, 2021 - December3l, 2021_ It is more important than ever to find qualified auditors who have significant experience with federal grants specific to the County and can enhance the quality of the County's single audit. Therefore, the single audit will be performed by a team of individuals who are managed by personnel who specialize in single audits in accordance with OMB's Uniform Guidance and who can offer both knowledge and quality for the County. As part of our quality control process, the single audit will be reviewed by a firm Designated Single Audit Reviewer. Single Audit Resource Center (SARC) award CLA received the Single Audit Resource Center (SARC) Award for Excellence in Knowledge, Value, and Overall Client Satisfaction. SARC's award Single Audit recognizes audit firms that provide an outstanding service to their clients Resource Center based on feedback received from an independent survey. The survey queried more than 10,000 nonprofit and government entities about the knowledge of their auditors, the value of their service, and overall satisfaction with their 2021 fiscal year-end audit. The SARC award demonstrates CLA's dedication to serving the government and nonprofit industry and maintaining the most stringent regulatory requirements in those sectors. You'll need an audit firm experienced in performing single audits and a familiarity with the specific programs in which you are involved and will benefit from CLA's experience in this area. -G ©2023 Clifton LarsonAllen LLP 1 34 Certificate of achievement assistance The Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting is awarded to state and local governments that go beyond the minimum LQ7] —� requirements of generally accepted accounting principles. It is awarded to state and local—� governments who produce an annual comprehensive financial report that evidences the spirit of transparency and full disclosure. Members of the GFOA staff and the GFOA Special Review Committee (SRC) review reports submitted to the ACFR program. CLA provides audit services to many entities that received the GFOA Certificate of Excellence in Financial Report. All of the procedures noted in our audit approach and our technical review of the ACFR are done to help the County prepare and publish the top product possible. Our managers and principals who review the ACFR have a strong understanding of the GFOA requirement for the certificate. We understand that this is a prestigious award for the County and a great accomplishment for the Finance and Accounting departments. We will review the GFOA comment letter for each ACFR and provide the County advice regarding the response to the GFOA reviewer's comments. Our procedures with respect to the ACFR will be the review of the comments from GFOA on the prior year submission to determine they were adequately addressed, completion of the ACFR checklist, and review of the transmittal letter and statistical data to determine that information presented is reasonable and agrees with the information in the financial statements and management's discussion and analysis (MD&A), where applicable. We understand the interrelationships of the many and varied components of a governmental entity's financial statements, allowing us to quickly determine errors or problems with the financial statements. Our depth of knowledge and experience also allows us to assist the County with the preparation of the ACFR and improvement of the County's financial statements. Our involvement with clients in the GFOA Certificate program helps to determine that we are on the leading edge of reporting trends and techniques. We have been engaged by various entities to review their statements for compliance with program requirements. We have aided clients in the early implementation of professional pronouncements and regularly provide our clients with updates on new pronouncements which will affect them and will do the same for the County. The table below identifies the professionals who are currently members of the GFOA Special Review Committee together with their length of service with the Committee. Name Title Location Years Served Robert J. Callanan, CPA Principal Irvine, CA 10+ Julie S. Fowler, CPA Signing Director Sebring, FL 10+ Richard Gonzalez, CPA Principal Roseville, CA 10+ Michelle Hoffman, CPA Principal Minneapolis, MN 6+ Christopher Kessler, CPA Principal Naples, FL 4+ Christopher G. Knopik, CPA, CFE Principal Minneapolis, MN 7+ —G ©2023 Clifton LarsonAllen LLP 1 35 Name Title Location Years Served Jacob S. Lenell, CPA Principal Milwaukee, WI 12+ Daphnie Munoz, CPA Principal Irvine, CA 10+ Remi Omisore, CPA Principal Baltimore, MD 11+ Nitin Patel, CPA Principal Irvine, CA 10+ Jeffrey Peek, CPA Principal Roseville, CA 4+ Sue Pessano, CPA Director Tampa, FL 1+ Shannon D. Small, CPA, MPA Signing Director Wauwatosa, WI 3+ Miranda Wendlandt, CPA, CFE Principal Alexandria, MN 5+ Participation in quality improvement programs We work with governmental entities across the country, and our exposure to the circumstances and issues that surround your industry will allow us to serve you with exceptional knowledge and insight. We understand the specific needs and challenges that regulate industries face and have been serving clients similar to the County for decades. We are actively involved in and/or are members of the following professional organizations: *jotl)L, A I CPA American Institute of Certified Public Accountants (AICPA) AICPA's State and Local Government Expert Panel AICPA's Government Audit Quality Center (GAQC) Government Finance Officers Association (GFOA) Special Review Committee for the GFOA's Certificate of Achievement for Excellence in Financial Reporting (Certificate) Program AICPA Single Audit Quality Task Force Association of Government Accountants Our involvement in these professional organizations, combined with various other technical services we subscribe to, allows use to be at the forefront of change in the government environment. We take seriously our responsibility for staying current with new accounting pronouncements, auditing standards, other professional standards and laws and regulations. -G ©2023 Clifton LarsonAllen LLP 1 36 Successful experience working together Below, we have provided recent engagements our team members have successfully worked on together. Client Name Services Provided Team Members Chris Kessler Audits of the County ACFR, County Single Alexandra Mitchell Audit, Audits of the Constitutional Officers, Robert Willems Collier County, Florida Audit of the Water and Sewer District, and Audit of the Community Redevelopment Alexander Mesa Agency. Sydney Hunt Evan Grant Chris Kessler Audits of the County ACFR, County Single Matthew Finelli Audit, Audits of the Constitutional Officers, Lee County, Florida • Robert Willems and Audit of the Lee County Port . Alexander Mesa Authority. Evan Grant -G ©2023 Clifton LarsonAllen LLP 1 37 References The County can benefit from deep, national industry experience, complemented by a team dedicated to accessibility and responsiveness. We are pleased to provide you with the following references, who can describe their experience in greater detail. Collier County Solicltatlon 2Moe1 Collier County Procurement Services CIiVISIon Form 5 Reference Quesdouuaire (USE ONE FORM FOR EACH REOCUED REFERENCE) 23-8081 Reference Questionnaire for: CliftonLarsonMen LLP (Name of Company Requesting Reference Information) (Name of Individuals Requesting Reference Infomta Name: LOGO Str477ern 6DAtColler (Evaluator completing reference questionnaire) Email: Company: G-b 0 fart Abe'--f (Evaluator's Company completing reference) Collier County has implemented a process that collects reference information on firms and their key personnel to be used in the selection affirms to perform this project The Name of the Company listed in the Subject above has listed you as a client for which they have previously performed work. Please complete the survey. Please rate each criteria to the best of your knowledge on a wale of Ito 10, with 10 representing that you were very satisifed (and would hire the firm/individual again) and 1 representing that you were very unsatisfied (and would never hire the firrrtlindivdival again). If you do not have sufficient knowledge of past performance in a particular area, leave it blank and the item or form will be scored "0." Project Description:60—MA6 AVId ij �,J Cef Completion Date:_1:11 _P,�ytSS Project Budget: J18Jt4()Q Project Number of Days: UPArg Item I Criteria Score must be completed) 1 Ability to manage the project costs (minimize change orders to scope). 10 2 Ability to maintain project schedule (complete on -time or early). 10 3 Quality of work. 4 Quality of consultative advice provided on the project. 1 5 Professionalism and ability to manage personnel. ``��l L 6 Project administration (completed documents, final invoice, final product turnover; invoices; manuals or going forward documentation, etc.) 10 7 Ability to verbally communicate and document information clearly and succinctly. 10 8 Abiltity to manage risks and unexpected project cirm nvstances. 10 9 Ability to follow contract documents, policies, procedures, rules, regulations, etc. lo 10 Overall comfort level with hiring the company in the future (customer satisfaction). TOTAL SCORE OF ALL ITEMS 311 W023 6:55 AM P. 19 ©2023 CliftonLarsonAllen LLP 138 Collier County COtY C014Ht y Procurement Services Division Form 5 Reference Questionnaire (USE ONE FORM FOR EACH REO UIRED REFERENCE) 23-8081 Reference Questionnaire for: Clifton LarsonAllen LLP (Name of Company Requesting Reference Information) Christopher (Chris) Kessler, CPA, Principal (Name of Individuals Requesting Reference Information) Name: Steven C. Chaipel (Evaluator completing reference questionnaire) Email:steve.chaipel@mysanibel.com FAX: Company: City of Sanibel (Evaluator's Company completing reference) Solicitation 23-8081 239-472-9615 Collier County has implemented a process that collects reference information on fines and their key personnel to be used in the selection of firms to perform this project. The Name of the Company listed in the Subject above has listed you as a client for which they have previously performed work. Please complete the survey. Please rate each criteria to the best of your knowledge on a scale of 1 to 10, with 10 representing that you were very satisifed (and would hire the firm/individual again) and 1 representing that you were very unsatisfied (and would never hire the firm/indivdival again). If you do not have sufficient knowledge of past performance in a particular area, leave it blank and the item or form will be scored "0." Project Description: Fiscal Year 2021 Audit Project Budget: $73,000 Completion Date: June 30, 2022 Project Number of Days: 365 Item Criteria Score (must be completed) 1 Ability to manage the project costs (minimize change orders to scope). 10 2 Ability to maintain project schedule (complete on -time or early). 10 3 Quality of work. 10 4 Quality of consultative advice provided on the project. 10 5 Professionalism and ability to manage personnel. 10 6 Project administration (completed documents, final invoice, final product turnover; invoices; manuals or going forward documentation, etc.) 10 7 Ability to verbally communicate and document information clearly and succinctly. 10 8 Abiltity to manage risks and unexpected project circumstances. 10 9 Ability to follow contract documents, policies, procedures, rules, regulations, etc. 10 10 Overall comfort level with hiring the company in the future (customer satisfaction). 10 TOTAL SCORE OF ALL ITEMS 100 3/16/2023 6:55 AM P. 19 -G ©2023 Clifton LarsonAllen LLP 1 39 Collier County COIT y Procurement Services Division Form 5 Reference Questionnaire (USE ONE FORM FOR EACH REQUIRED REFERENCE) 23-8081 Reference Questionnaire for: CliftonLarsonAllen LLP (Name of Company Requesting Reference Information) (Name of Individuals Requesting Reference Information) Name: C r'/ 5+6L I C7 Q.l� ,b, m o (Evaluator c pleting reference questionnaire) Email: FAX: Solicitation 23-8061 Company: Lc e CotlYk ShCY q',$ VT4,Ge- (Evaluator's Company coifipleting reference) Collier County has implemented a process that collects reference information on firms and their key personnel to be used in the selection of firms to perform this project. The Name of the Company listed in the Subject above has listed you as a client for which they have previously performed work. Please complete the survey. Please rate each criteria to the best of your knowledge on a scale of I to 10, with 10 representing that you were very satisifed (and would hire the firm/individual again) and 1 representing that you were very unsatisfied (and would never hire the firmlindivdival again). If you do not have sufficient knowledge of past performance in a particular area, leave it blank and the item or form will be scored "0." !}nnua.l A-uc!' �it"- ulf Project Description: Constr)q rrb cff$ I County CoMra&& nuiLl hted:f' Project Budget: nn<i An ilmier C ,i�wtl Completion Date: VArifS bed Oh DttrlCC+ Project Number of Days: V W CS ,1U sed on�m rd Item Criteria Score must be complete 1 Ability to manage the project costs (minimize change orders to scope). 2 Ability to maintain project schedule (complete on -time or early). f0 3 Quality of work. l0 4 Quality of consultative advice provided on the project. rd 5 Professionalism and ability to manage personnel. rU 6 Project administration (completed documents, final invoice, final product turnover; invoices; manuals or going forward documentation, etc.) r p 7 Ability to verbally communicate and document information clearly and succinctly. r 8 Abiltity to manage risks and unexpected project circumstances. l 9 Ability to follow contract documents, policies, procedures, rules, regulations, etc. ro 10 1 Overall comfort level with hiring the company in the future (customer satisfaction). ' TOTAL SCORE OF ALL TI'EMS 3/16/2023 6:55 AM P. 19 ©2023 CliftonLarsonAllen LLP 140 Collier County COtY C014Ht y Procurement Services Division Form 5 Reference Questionnaire (USE ONE FORM FOR EACH REO UIRED REFERENCE) Solicitation 23-8081 Solicitation: 23-8081 Reference Questionnaire for: Clifton LarsonAllen LLP (Name of Company Requesting Reference Information) Christopher Chris Kessler CPA Principal (Name of Individuals Requesting Reference Information) Name: IMichele Crowell Company: I Lee County Clerk of Court (Evaluator completing reference questionnaire) (Evaluator's Company completing reference) Email: mcrowell@leeclerk.org FAX: Telephone: 239-533-2183 Collier County has implemented a process that collects reference information on fines and their key personnel to be used in the selection of firms to perform this project. The Name of the Company listed in the Subject above has listed you as a client for which they have previously performed work. Please complete the survey. Please rate each criteria to the best of your knowledge on a scale of 1 to 10, with 10 representing that you were very satisifed (and would hire the firm/individual again) and 1 representing that you were very unsatisfied (and would never hire the firm/indivdival again). If you do not have sufficient knowledge of past performance in a particular area, leave it blank and the item or form will be scored "0." FY22 BOCC financial audit, CO's Currently finalizing - delays Project Des cription:financial audit, Single Audit, Completion Date: due to Hurricane Ian Project Budget: J$525,000 1Project Number of Days: Item Criteria Score (must be completed) 1 Ability to manage the project costs (minimize change orders to scope). 10 2 Ability to maintain project schedule (complete on -time or early). 10 3 Quality of work. 10 4 Quality of consultative advice provided on the project. 10 5 Professionalism and ability to manage personnel. 10 6 Project administration (completed documents, final invoice, final product turnover; invoices; manuals or going forward documentation, etc.) 10 7 Ability to verbally communicate and document information clearly and succinctly. 10 8 Abiltity to manage risks and unexpected project circumstances. 10 9 Ability to follow contract documents, policies, procedures, rules, regulations, etc. 10 10 Overall comfort level with hiring the company in the future (customer satisfaction). 10 TOTAL SCORE OF ALL ITEMS 100 3f1612023 6:55 AM P. 19 �ll1:�11 ©2023 Clifton LarsonAllen LLP 141 6: Experience of Team Members Proposed contract team An experienced engagement team has been aligned to provide the most value to your organization. The team members have performed numerous engagements of this nature and can commit the resources necessary to provide top quality service throughout the engagement. Following are our proposed team members: Christopher (Chris) Kessler, CPA , Engagement Principal Susan Friend, CPA Quality Review Principal Brian A. quinlin, CPA Technical Resource Signing Director Julie S. Fowler, CPA Technical Resource Signing Director Engagement Team Member Kyle N. Williamson, CPA Managing Principal Alexandra Mitchell, CPA Engagement Manager Alexander Mesa Evan Grant, CPA Senior Associate Senior Associate James P. Kreiser, CISA, CRMA, CFSA Information Systems Principal Roles and Responsibilities Sydney Hunt Senior Associate Chris will have overall engagement responsibility including planning the engagement, developing the audit approach, Christopher (Chris) Kessler, CPA supervising staff, and maintaining client contact throughout the Engagement Principal engagement and throughout the year. Chris is responsible for total client satisfaction through the deployment of all required resources and continuous communication with management and the engagement team. Kyle N. Williamson, CPA Kyle is the Managing Principal of CLA's Naples and Fort Myers Managing Principal of Southwest offices and helps to ensure that our local offices have the Florida Offices necessary resources to serve Collier County at the level expected of CLA. Jim will serve as the Information Technology (IT) and General Control systems resource to the County's engagement. He will James P. Kreiser, CISA, CRMA, perform a review of Information Systems (IS) controls to conclude CFSA whether they are properly designed and operating effectively. For Information Systems Principal IS -related controls that we deem to be ineffectively designed or not operating as intended, he will communicate our findings and will provide recommendations to improve internal controls. ©2023 Clifton LarsonAllen LLP 142 Engagement Team Member Roles and Responsibilities Susan will complete the quality review of all work performed and Susan Friend, CPA of all audit reports prior to issuance. The focus of this review is to Quality Assurance Principal confirm adherence to industry and firm quality control guidelines and to make sure the work performed supports the audit opinions issued. Brian A. Quinlin CPA Brian will be a technical resource for the audit team as well as the ' Technical Resource Signing County personnel. Brian's many years of serving governmental Director entities, and specifically Clerk of Courts, will be an invaluable resource. Julie S. Fowler, CPA Julie will be a technical resource for the audit team as well as the Technical Resource Signing County personnel. Julie's many years of serving governmental Director entities will be an invaluable resource. Alexandra will act as a lead manager on the engagement. In this role, Alexandra will assist the engagement principal with planning Alexandra Mitchell, CPA the engagement and performing complex audit areas. She will Engagement Manager perform a technical review of all work performed and is responsible for the review of the annual comprehensive financial report and all related reports. Robert will serve as part of our management team in supporting Robert Willems, CPA Chris and Alexandra in the performance of the audit engagements. Engagement Director Rob will assist with technical review of all work performed and the annual comprehensive financial report and all related reports. Matthew will serve as part of our management team in supporting Matthew Finelli, MBA, CPA Chris and Alexandra in the performance of the audit engagements. Matthew will assist with technical review of all work performed Engagement Director and the annual comprehensive financial report and all related reports. Evan Grant, CPA Evan will be responsible for day-to-day activities for this Senior Associate engagement, including the supervision of staff assigned. Alexander Mesa Alexander will be responsible for day-to-day activities for this Senior Associate engagement, including the supervision of staff assigned. Sydney Hunt Sydney will be responsible for day-to-day activities for this Senior Associate engagement, including the supervision of staff assigned. Additional staff — We will assign additional staff to your engagement based on your needs and their experience providing services to similar clients. The staff assigned to your team will be from our Southwest Florida offices with state and local government as their industry focus at CLA. —� ©2023 Clifton LarsonAllen LLP 143 IT & Risk management — Value-added service CLA believes that a good audit yields substantial information for management and is a valuable tool in recognizing opportunities and identifying areas that can be strengthened. In that regard, we have assigned an experienced Information Technology (IT) resource principal to the County's audit. The IT principal's role in the audit will be to perform a review of Information Systems (IS) controls to conclude whether they are properly designed and operating effectively. For IS -related controls that we deem to be ineffectively designed or not operating as intended, we will communicate our findings and will provide recommendations to improve internal controls. Including an IT professional on the County's audit is a value-added service that is not always offered by all firms that conduct municipal audits. Your engagement team — We Promise to Know You and to Help You At CLA we believe that the most important resource any business has is its people, and the right people. At the same time, one of the reasons that CLA exists is to know you and help you. Your project management team has spent the past years knowing and helping Collier County and building relationships with personnel in the County departments and the offices of the Constitutional Officers. Whether its been helping the County by navigating through solutions to complex compliance around the COVID-19 pandemic funds, helping to navigate the accounting requirements of FEMA awards after a hurricane, being available to discuss complexities of significant GASB standards impacting County operations, or helping to work through impairment accounting after Hurricane Ian, CLA and the project management team has been here to help the County above and beyond "normal" audit procedures. So our promise is always to know you and help you, and we look forward to continuing to do so. Continuity of service We are committed to providing continuity throughout this engagement. It is our policy to maintain the same staff throughout an engagement, providing maximum efficiency and keeping the learning curve low. With a solid, steady engagement team, each year brings the additional benefits of trust and familiarity. We are also flexible in exploring alternative strategies to non -mandatory rotation policies. In any business, however, turnover is inevitable. If and when it happens, we will provide summaries of suggested replacements and will discuss re -assignments prior to finalizing. We have a number of qualified staff members to provide the County with quality service over the term of the engagement. CLA is committed to maintaining high staff retention rates, which we believe are a strong indicator of service quality. High retention rates also indicate that our staff members have the resources they need to perform their tasks and maintain a positive work/life balance. � � The most important resource any business has is 11 IA I 1 people — the right people. ©2023 Clifton LarsonAllen LLP 144 Brief resumes of all proposed project team members `4TWPAFk Christopher (Chris) Kessler, CPA CLA (CliftonLarsonAllen LLP) Principal Fort Myers and Naples, Florida Profile 239-226-9903 chris.kessler@CLAconnect.com Chris Kessler is a Principal with CLA's State and Local Government team and leads CLA's regulated industry practice in Florida. Chris has more than 16 years of experience in working with state and local governments throughout the country, including states, counties, municipalities, and state-wide municipal pension plans. Because of Chris's extensive background in serving governments around the country, he is well known throughout the firm for providing his clients with innovative recommendations to the financial, operational, and regulatory challenges that governmental entities face daily. Chris has authored numerous articles and speaks frequently on topics designed to assist and inform government finance officers of the emerging topics effecting their operations and to suggest recommendations to address the challenges that may result. Technical experience Proficient knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), governmental accounting, and Generally Accepted Governmental Auditing Standards (GAGAS) GFOA Special Reviewer Committee for the GFOA's Certificate of Achievement for Excellence in Financial Reporting Program. Education and professional involvement • Bachelor of science in accounting from University of South Carolina, Columbia, South Carolina • Bachelor of science in finance from University of South Carolina, Columbia, South Carolina • Certified Public Accountant licensed in Florida, South Carolina, Maryland and Vermont • American Institute of Certified Public Accountants • Florida Institute of Certified Public Accountants • Government Finance Officers Association • Florida Government Finance Officers Association ©2023 Clifton LarsonAllen LLP 145 Recent speaking engagements • February 2023 — Florida Court Clerks & Comptrollers Winter Conference — "Top Ten Data Analysis and CAAT (Computer Assisted Audit Techniques) Tips" • June 2022 — Florida Government Finance Officers Association Annual Conference — "Data Mining Techniques and Data Analytics" • May 2022 — CLA's 2022 Government Training Academy — "American Rescue Plan Act" • May 2022 — CLA's 2022 Government Training Academy — "GASB Update" • March 2022 — Florida Court Clerks & Comptrollers Winter Conference — "CARES Act and American Rescue Plan Act" • March 2022 — Florida Court Clerks & Comptrollers Winter Conference — "Data Mining Techniques and Data Analytics" • February 2021— Public Trust Advisor's Annual Conference — "Preventing Occupational Fraud in a Remote Work Environment" • January 2021— Engaging Local Government Leaders Webinar — "Preparing for GASB 87" • October 2020 — CLA Webinar Series for Florida Governments — "Audit Implications of COVID-19" Authored articles • American Rescue Plan Act — Evaluating the Impact on States and Governments — March 2021 • ERM Puts Governments Ahead of the Curve on Risk Management — November 2018 • Three Ways to Make Your Government's Financial Reports More User -Friendly —July 2017 Key relevant clients • Collier County, Florida • Baltimore City Public Schools • Buncombe County, North Carolina • Charleston County School District • City of Asheville, North Carolina • City of Fort Myers, Florida • City of Cape Coral, Florida • City of Sanibel, Florida • Glades County, Florida • Lee County Port Authority (Southwest Florida International Airport) • Lee County, Florida • Metropolitan Washington Airport Authority (Dulles International Airport and Reagan National Airport) CPAs I CONSULTANTS I WEALTH ADVISORS • Montgomery County, Maryland • New Castle County, Delaware • Sarasota County, Florida • State of South Carolina • State of Delaware • State of Vermont • State of North Carolina Office of the State Treasurer • South Carolina Retirement System • South Carolina Public Employee Benefit Authority— Insurance Benefits • Town of Fort Myers Beach, Florida • Town of Mount Pleasant, South Carolina • Village of Estero, Florida CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. ©2023 CliftonLarsonAllen LLP 146 Kyle N. Williamson, CPA CLA (CliftonLarsonAllen LLP) IManaging Principal 239-280-3540 Fort Myers/Naples, Florida kyle.williamson@CLAconnect.com Profile Kyle is a tax principal in the Global Services group with CLA. Kyle began his professional career in 1989 and has more than 30 years of experience working with clients on a myriad of domestic and international tax matters. Technical experience In addition to his managing principal responsibilities for the Naples and Fort Myers offices of CLA, he oversees domestic and international tax services and consultation to individuals, corporations, partnerships, limited liability companies, estates, and trusts. He works closely with several high -net -worth individuals and retired executives on an assortment of financial and tax related matters. He also specializes in the international tax area for the firm and frequently attends the Institute on Current Issues in International Taxation in Washington DC co -hosted by George Washington Law School and the Internal Revenue Service, the International Tax Conference co -sponsored by the Florida Institute of CPA's and the Florida Bar, and the Nexia International Tax Conference. Education and professional involvement American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Director for the German American Business Chamber of Southwest Florida CPAS I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. 02023 CliftonLarsonAllen LLP 147 James P. Kreiser, CISA, CRMA, CFSA CLA (CliftonLarsonAllen LLP) IPrincipal, Business Risk and IT Services Harrisburg, Pennsylvania Profile 717-558-0860 james.kreiser@CLAconnect.com Jim is a principal in the CLA specialized advisory services group. He has 22 years of professional services experience in providing consulting and advisory services. Jim spent 10 years of his experience working at a Big 4 firm in their business risk and technical risk services groups. His experience also includes internal audit roles at CitiBank, AMP, and Capital BlueCross. Jim has held roles of chief risk officer, general auditor, and others. His focus has primarily been in the governmental sector, health care, and financial institutions. At CLA, Jim has focused on clients particularly on consulting, IT, internal audit, and third -party reporting services. Technical experience Jim's experience includes managing and leading projects, which include engagements related to outsourced and co -sourced internal auditing, IT audit, third -party reviews and performance audits, enterprise risk management processes, IT security and auditing services, SSAE 16 reporting (SOC 1 and SOC2), operational improvements, process solutions and implementation for those solutions across the organization. His primary focus for the firm is in the Public Sector Group (State and Local Government, Higher Education, and Non -Profit organizations). His service experience is business risk, IT, and internal audit services. Specific experience includes, but is not limited to, the following: • Internal audit outsourcing and co -sourcing, including information technology, financial, performance audits, and operational audits. • IT security and risk consulting • Enterprise -wide risk assessments. • IIA Quality Assurance Reviews (QAR) • Vendor mangement and Implementation Assessment • Compliance related activities and benchmarking • Presentations and Training; including speaking at various conferences/professional organizations on IT controls, Security, ERM, and third -party reporting, and risk management. ©2023 Clifton LarsonAllen LLP 148 Education and professional involvement • Bachelor of science from Carnegie Mellon University, Pittsburgh, Pennsylvania BS of managerial economics BS of philosophy • Certified Information Systems Auditor • Certified in Risk Management Assurance • Certified Financial Services Auditor Key relevant clients • Maryland Transportation Authority • Washington State Department of Transportation • The Pennsylvania State System of Higher Education • Commonwealth of Pennsylvania • State of Rhode Island • Maryland Department of Budget and Management • West Virginia Higher Education Policy Commission • State of Delaware • Haverford College • California Housing Finance Agency CPAs I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. ©2023 CliftonLarsonAllen LLP 149 Susan Friend, CPA CLA (CliftonLarsonAllen LLP) Director, National Assurance Technical Group 239-262-7343 Naples, Florida susan.friend@CLAconnect.com Profile Susan has more than 25 years of experience in public accounting focusing in the government sector. She works in the national assurance technical group where her focus is in the state and local government industry. Susan's responsibilities include assisting engagement teams with complex accounting and financial reporting issues and performing second reviews on governmental engagements. Susan is also a member of the firm's GASB GAAP implementation task force. Prior to joining CLA, Susan was a national assurance director for national accounting firm where she performed engagement quality reviews, researched and disseminated information related to GASB pronouncements, delivered assurance training courses and developed tools and templates to assist audit teams and enhance efficiency. She has also served as the director of the accounting division for Broward County, Florida, where she was responsible for establishing accounting policies to confirm compliance with GASB pronouncements, as well as the coordination of the annual audit process and the preparation of the County's Comprehensive Annual Financial Report. Prior to this experience, Susan was an audit partner for large governmental audit engagements in New York State and South Florida. Susan is currently a member of the AICPA State and Local Government Expert Panel and has recently served on the Florida Institute of Certified Public Accountants State and Local Government Committee and the Florida Government Finance Officers Association Technical Resources Committee. Susan has also served on the GASB Financial Reporting Model Task Force and is a former member of the Government Finance Officers Association Committee on Accounting, Auditing and Financial Reporting. Technical experience • State and local government Education and professional involvement • Bachelor of science in accounting, Fairleigh Dickinson University • American Institute of Certified Public Accountants • Certified Public Accountant in Florida and New York State • Florida Institute of Certified Public Accountants • Florida Government Finance Officers Association • Government Finance Officers Association CPAS I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. —� 02023 CliftonLarsonAllen LLP 1 50 Brian A. Quinlin, CPA CLA (CliftonLarsonAllen LLP) Signing Director Sebring, Florida Profile 863-385-1577 brian.quinlin@CLAconnect.com Brian is a Signing Director with CLA's State and Local Government team. He has more than 20 years of experience serving government clients, specializing in Florida government clients. Brian plans, performs, and manages a number of local government audit engagements while also providing other related services. The majority of the larger governments served by him require federal and/or state single audits. Technical experience Brian has over 20 years of public accounting experience and over 16 years of supervisory experience. During this time he has helped clients implement new GASB pronouncements as well as provide technical knowledge on existing standards. Education and professional involvement • Master of accounting, Nova Southeastern University, Fort Lauderdale, Florida • Bachelor of business administration, Morehead State University, Morehead, Kentucky • Certified Public Accountant in the State of Florida • American Institute of Certified Public Accountants • Government Finance Officers Association • Florida Institute of Certified Public Accountants • Florida Government Finance Officers Association • GFOA's Certificate of Achievement for Excellence in Financial Reporting Program, GFOA Special Reviewer Committee _Nb ©2023 Clifton LarsonAllen LLP 1 51 Key relevant clients • Highlands County* • Hardee County* • City of Arcadia • City of Safety Harbor • Collier County Clerk of the Circuit Court • City of Brooksville • Hardee County Soil & Water Conservation Dist. • Glades County Clerk of Court • Hardee County Schools Internal Funds • Highlands County Soil & Water Conservation • Highlands County Health Facilities Authority • Monroe County Housing Authority • Housing Authority of the City of Key West • Housing Authority of the City of Lakeland • West Palm Beach Housing Authority • Okeechobee County* • Bernalillo County, NM • City of Avon Park • Water Cooperative of Central Florida • Tampa Hillsborough Expressway Authority • Tampa Bay Area Regional Transportation Authority *Also provided services to the Constitutional Officers CPAs I CONSULTANTS I WEALTH ADVISORS • Lee County Clerk of the Circuit Court • Town of Lake Placid • Hardee County Economic Development • Town of Redington Beach • Clearwater Downtown Development Board • Sarasota County Clerk of Circuit Court • Polk County Tax Collector • Jefferson County Housing Authority • Hernando County Housing Authority • Lake Wales Housing Authority • Housing Authority of Avon Park • Housing Authority of Bartow • Heartland Library Cooperative • Delray Beach Housing Authority • Arcadia Housing Authority • Florida Fixed Income Trust • Texas Fixed Income Trust • Tampa Bay Water CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. _Nb ©2023 CliftonLarsonAllen LLP 1 52 Julie S. Fowler, CPA CLA (CliftonLarsonAllen LLP) Signing Director Sebring, Florida Profile 863-202-8116 julie.fowler@CLAconnect.com Julie is a signing director with CLA's State and Local Government team. Julie has more than 20 years of experience providing auditing and professional services to state and local governments throughout Florida, including counties, municipalities and special districts. Technical experience • Proficient knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), governmental accounting, and Generally Accepted Governmental Auditing Standards (GAGAS) • GFOA Special Reviewer Committee for the GFOA's Certificate of Achievement for Excellence in Financial Reporting Program. Education and professional involvement • Master of accountancy, the University of Tennessee -Martin • Bachelor of business administration with a concentration in accounting, Freed-Hardeman University, Henderson, Tennessee • Certified Public Accountant in the state of Florida • American Institute of Certified Public Accountants • Florida Institute of Certified Public Accountants • Government Finance Officers Association • Florida Government Finance Officers Association —G ©2023 Clifton LarsonAllen LLP 1 53 Key relevant experience • Central Florida Regional Planning Council • City of Avon Park • City of Davenport • City of Eagle Lake • City of Winter Haven • Collier County Sheriff • Hardee County • Hardee County Indigent Care • Hardee County School Board Internal Funds • Heartland Library Cooperative CPAS I CONSULTANTS I WEALTH ADVISORS • Hendry County School Board Internal Funds • Highlands County • Highlands County Health Facilities Authority • Highlands County Hospital District • Highlands Industrial Development Authority • Okeechobee County • Polk County Tax Collector and Clerk • Sebring Airport Authority • Spring Lake Improvement District • Town of Lake Placid CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. -G ©2023 CliftonLarsonAllen LLP 1 54 Alexandra Mitchell, CPA CLA (CliftonLarsonAllen LLP) Manager Naples, Florida Profile 239-280-3510 alex.mitchell@CLAconnect.com Alexandra is a Manager for the State and Local Government team at CLA. Alexandra has more than seven years in accounting and auditing experience. She has performed audits for a variety of clients before shifting the focus in her career to State and Local Governments where she provides guidance and services clients such as counties, cities, and other municipalities. Alexandra's diverse background as an auditing professional has given her the ability to collaborate and interact with multiple levels of management and diverse cultural audiences. Alexandra is a passionate advocate for Diversity, Equity, and Inclusion (DEI), serving as a DEI Ambassador and Chair of the Southwest Florida DEI Committee at CLA. Through this committee Alexandra has dedicated to bringing awareness and education to the Southwest Florida offices, while empowering individuals and giving back to the local communities. Alexandra is fluent in both English and Spanish. Alexandra is actively involved with the Greater Naples Chamber of Commerce and participated in the Associate Leadership Collier (Class of 2023) where she and her fellow participants explored local government, education, economic development, the arts and more. Through this program, Alexandra deepened her perspective on Collier County and her role and commitment to the community. Technical experience Proficient knowledge of Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), Generally Accepted Governmental Auditing Standards (GAGAS), and governmental accounting. Education and professional involvement • Masters of accountancy in accounting from the University of West Florida • Bachelor of science in accounting from Park University • Certified Public Accountant in the state of Florida • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Government Finance Officers Association (GFOA) • Florida Government Finance Officers Association (FGFOA) —G ©2023 Clifton LarsonAllen LLP 1 55 Key relevant clients • Collier County, Florida • Buncombe County, North Carolina • City of Fort Myers, Florida • City of Cape Coral, Florida • City of Sanibel, Florida • Glades County, Florida • Florida South Western State College • Lee County, Florida • State College of Florida Collegiate School • Village of Estero, Florida CPAs I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. -G ©2023 CliftonLarsonAllen LLP 1 56 Robert Willems, CPA CLA (CliftonLarsonAllen LLP) Director 239-226-9908 Fort Myers, Florida robert.willems@CLAconnect.com Profile Rob is an engagement director in the State & Local Government team of CLA. His duties, from a client perspective, consist of leading audit planning sessions, performing a detailed review of all work performed, leading discussions and seeking resolution to all material issues affecting an entity, and ensuring that quality services are delivered to clients on or before specified due dates. Technical experience Rob has worked in public accounting since 1998, focusing primarily on auditing. He has served many government and nonprofit entities and has performed federal and state single audits for his government and nonprofit clients, including the following: • Glades County • City of Sanibel • City of Cape Coral • Collier Mosquito Control District • City of Fort Myers • Manatee County • City of Moore Haven • Sarasota County • City County Public Works Authority • Town of Fort Myers Beach • City of Naples Airport Authority • Village of Estero • Several Fire Protection & Rescue Districts • CaPFA Capital Corp 2000F (University of Central Florida student housing) Education and professional involvement • Master of accounting from the University of Florida • Bachelor of science in accounting from the University of Florida • Certified Public Accountant licensed by the State of Florida • American Institute of Certified Public Accountants (AICPA) • Florida Institute of Certified Public Accountants (FICPA) • Government Finance Officers Association (GFOA) • Florida Government Finance Officers Association (FGFOA) CPAs I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. —G ©2023 CliftonLarsonAllen LLP 1 57 Matthew Finelli, MBA, CPA CLA (CliftonLarsonAllen LLP) Director 239-226-9914 Fort Myers, Florida matthew.finelli@CLAconnect.com Profile viatt Flnelll nas more tnan a clecacle Oi pumic accounting experience and currently serves as a senior in CLA's State and Local Government team. His primary focus is governments and regulated industries. His experience includes performing and leading large and highly complex engagements and audits of governmental entities including counties, cities, special districts, school districts, charter schools and non-profit organizations. Matt is also highly experienced in performing federal and state single audits. Technical experience • State and Local Government • Federal and State Single Audits • Non -Profit Entities • Commercial Sector • Employee Benefit Plans and Pensions Education and professional involvement • Master of Business Administration (MBA), University of Mississippi • Master of Accountancy, University of Mississippi • Bachelors of Science in Accounting and Finance, University of West Florida • Certified Public Accountant (CPA) - Florida • American Institute of Certified Public Accountants Speaking engagements • Collier County, Florida • Lee County, Florida • City of Cape Coral, Florida • City of Fort Myers, Florida • Glades County, Florida • City of Moore Haven, Florida • Lee County Metropolitan Planning Organization • Florida SouthWestern State College Charter Schools • Cape Coral Charter School Authority CPAs I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. —G 02023 CliftonLarsonAllen LLP 1 58 Evan Grant, CPA CLA (CliftonLarsonAllen LLP) Senior Associate Naples, Florida 239-226-9915 evan.grant@CLAconnect.com Profile Evan is a senior with CLA's state and local government practice and has more than five years of government auditing experience, including counties, municipalities, and school districts. Technical experience • State and local government Education and professional involvement • Master's of accounting from Wright State University, Dayton, Ohio • Bachelor of science in accounting and finance from Wright State University, Dayton, Ohio • American Institute of Certified Public Accountants • Certified Public Accountant in the states of Florida and Ohio Key relevant clients • Collier County Board of County • City of Bellbrook, Ohio* Commissioners • City of Bellefontaine, Ohio* • City of Cape Coral, Florida • City of Groveport, Ohio* • City of Fort Myers, Florida • City of Mansfield, Ohio* • City of Moore Haven, Florida • City of Niles, Ohio* • Lee County Board of County Commissioners • City of Powell, Ohio* • Lee County Sheriff • City of Sidney, Ohio* • Lee County Supervisor of Elections • City of Steubenville, Ohio* • Lee County Tax Collector • City of West Carrollton, Ohio* • Buncombe County, North Carolina • City of Willard, Ohio* • Matlacha/Pine Island Fire Control District, • Columbiana County, Ohio* Florida *Indicates with firm other than CLA CPAs I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. —G ©2023 CliftonLarsonAllen LLP 1 59 Alexander Mesa CLA (CliftonLarsonAllen LLP) Senior Associate 239-280-3515 Fort Myers, Florida alexander.mesa@CLAconnect.com Profile Alexander is a Senior with CLA's State and Local Government service team. Alex has experience working in audit and assurance services for state and local governments, including multiple municipalities, and counties throughout the State of Florida. Education and professional involvement • Bachelor of science in accounting from Florida Gulf Coast, University Civic organizations Alex currently sits as the Southwest Florida Chair for the Young Advisor Council at CLA - a diverse group of young leaders working to make an impact through innovative and meaningful initiatives that execute on CLA's local and firm -wide priorities. Key relevant clients • Collier County Board of County Commissioners • Collier County Property Appraiser • Lee County Board of County Commissioners • Lee County Port Authority • Lee County Clerk of Court • Lee County Tax Collector • Lee County Property Appraiser • Lee County Supervisor of Elections • Glades County Board of County Commissioners • Glades County Clerk of Court • City of Sanibel, Florida CPAs I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. —� ©2023 CliftonLarsonAllen LLP 1 60 Sydney Hunt CLA (CliftonLarsonAllen LLP) Senior Associate Naples, Florida Profile 239-280-3542 sydney.hunt@CLAconnect.com Sydney is a senior in the assurance practice of CLA's Naples office. She is currently working towards becoming a CPA and continuing to develop her skills as an auditor. Technical experience • State and local government Education and professional involvement • Bachelor of science in accounting from Southeastern University, Lakeland, Florida • Bachelor of science in management from Southeastern University, Lakeland, Florida • American Institute of Certified Public Accountants Key relevant clients • Collier County Board of County Commissioners • Collier County Clerk of Court and Comptroller • Collier County Sheriff • Collier County Tax Collector • Collier County Supervisor of Elections • Polk County Board of County Commissioners • Highlands County Board of County Commissioners • City of Fort Myers, Florida • Glades County Clerk of Court • Glades County Sheriff • City of Winter Haven, Florida • City of Sebring, Florida CPAs I CONSULTANTS I WEALTH ADVISORS CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global. See CLAglobal.com/disclaimer. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC -registered investment advisor. _Nb ©2023 CliftonLarsonAllen LLP 1 61 Resumes of sub -vendors and letter of intent As previously stated, although we are not a small or minority -owned business, we are committed to utilizing the services of such firms whenever possible. This includes using small and/or minority -owned businesses as subcontractors, as well as vendors. For this engagement, however, we do not foresee using any subcontractors. CLA strives to fill its professional positions with the best and most experienced accountants regardless of race or gender. r i _Nb ©2023 Clifton LarsonAllen LLP 1 62 7: Local Vendor Preference Collier County Solicitation 23-8081 1p Coer Count y Procurement Services Division Form 4: Vendor Submittal —Local Vendor Preference Certification (Check Appropriate Boxes Below) State of Florida (Select County if Vendor is described as a Local Business) ❑X Collier County ❑ Lee County Vendor affirms that it is a local business as defined by the Procurement Ordinance of the Collier County Board of County Commissioners and the Regulations Thereto. As defined in Section Fifteen of the Collier County Procurement Ordinance: Local business means the vendor has a current Business Tax Receipt issued by the Collier County Tax Collector prior to bid or proposal submission to do business within Collier County, and that identifies the business with a permanent physical business address located within the limits of Collier County from which the vendor's staff operates and performs business in an area zoned for the conduct of such business. A Post Office Box or a facility that receives mail, or a non -permanent structure such as a construction trailer, storage shed, or other non -permanent structure shall not be used for the purpose of establishing said physical address. In addition to the foregoing, a vendor shall not be considered a "local business" unless it contributes to the economic development and well-being of Collier County in a verifiable and measurable way. This may include, but not be limited to, the retention and expansion of employment opportunities, support and increase to the Countyrs tax base, and residency of employees and principals of the business within Collier County. Vendors shall affirm in writing their compliance with the foregoing at the time of submitting their bid or proposal to be eligible for consideration as a "local business" under this section. A vendor who misrepresents the Local Preference status of its firm in a proposal or bid submitted to the County will lose the privilege to claim Local Preference status for a period of up to one year under this section. Vendor must complete the following information: Year Business Established in ❑X Collier County or ❑ Lee County: 2005 Number of Employees (Including Owners) or Corporate Officers): 48 Number of Employees Living in Q Collier County or ❑ Lee (Including Owner(s) or Corporate Officers): 48 If requested by the County, Vendor will be required to provide documentation substantiating the information given in this certification. Failure to do so will result in vendor's submission being deemed not applicable. Sigg and Date Certification: Under penalties o, f penury, l certiA that the information shown on this form is correct to my knowCed�e Company Name: CliftonLarsonAllenLLP Date: April16,2023 Address in Collier or Lee County: 4501 Tamiami Trail North, Suite 200, Naples, FL 34103-3548 Signature: ad�Title: Principal 3/16/2023 6:55 AM P. 18 ©2023 CliftonLarsonAllen LLP 163 Required Forms Vendor Check List coder County Procurement Services Division Vendor Check List IMPORTANT: Please review carefully and submit with your Proposal/Bid. All applicable documents shall be submitted electronically through BidSync. Vendor should checkoff each of the following items. Failure to provide the applicable documents may deem you non-responsive/non-responsible. /I General Bid Instructions has been acknowledged and accepted. ❑ Collier County Purchase Order Terms and Conditions have been acknowledged and accepted. ❑� Form I : Vendor Declaration Statement J❑ Form 2: Conflict of Interest Certification ❑� Proof of status from Division of Corporations - Florida Department of State (If work performed in the State) - htto://dos.mvflorida.com/sunbiz/ should be attached with vour submittal. 0 Vendor MUST be enrolled in the E-Verify - https://www.e-verify.gov/ at the time of submission of the proposal/bid. F/I Form 3: Immigration Affidavit Certification MUST be signed and attached with your submittal. E-Verify Memorandum of Understanding or Company Profile page should be attached with your submittal. Form 4: Certification for Claiming Status as a Local Business, if applicable, has been executed and returned. Collier or Lee County Business Tax Receipt should be attached with your submittal to be considered. Form 5: Reference Questionnaire form must be utilized for each requested reference and included with your submittal, if apmlicable to the solicitation. Form 6: Grant Provisions and Assurances nackage in its entirety, if apulicable, are executed and should be included with vour submittal. The County did not provide a Grant Provisions and Assurances package, therefore we understand this to not be applicable. 0 Vendor W-9 Form. 0 Vendor acknowledges Insurance Requirements and is prepared to produce the required insurance certificate(s) within five (5) days of the County's issuance of a Notice of Recommend Award. ❑ The Bid Schedule has been completed and attached with your submittal, applicable to bids. The County did not provide a Bid Schedule, therefore we understand this to not be applicable. 0 Copies of all requested licenses and/or certifications to complete the requirements of the project. 0 All addenda have been signed and attached. ❑ County's IT Technical Architecture Requirements has been acknowledged and accepted, if applicable. The County did not provide ITTechnical Architecture Requirements, therefore we understand this to not be applicable. ❑� Any and all supplemental requirements and terms has been acknowledged and accepted, if applicable. -G0 ©2023 CliftonLarsonAllen LLP 164 DIVISION OF CORPORATION!' fkIntu1�1 of r ) rr rjrr``. r • ` o �PDPr`rlrl✓l"f" P mi ojjidul 31ure uJFluridu websirr Previous on List Next on List Return to List Filing History No Authority Info Partner Info Name History Partnership Detail General Partnership Name CLIFTONLARSONALLEN LLP Principal Address 220 SOUTH 6TH STREET MINNEAPOLIS, MN 55402 Change Date: NONE Filing Information Document Number GPO500002086 FEIIEIN Number 410746749 File Date 08/30/2005 State MN Total Pages 8 Pages In Original Filing 6 Current Partners 6 Cancellation Date NONE Status ACTIVE Effective Date NONE Expiration Date NONE Name History 0002 Document Images lQBi30 2QQ5 — R gls r ion Yew image In PDF format 01/23/2012 -- View image in PDF format 05/04/2007 — Partnership Name Change Vlew image In PDF format Previous on List Next on List Return to List Filing History No Authority Info Partner Into Name History Partnership Name Search Submit Partnership Name Search ©2023 Clifton LarsonAllen LLP 1 65 EVeriF �� Company ID Number: 1312264 THE E-VERIFY MEMORANDUM OF UNDERSTANDING FOR WEB SERVICES EMPLOYERS ARTICLE I PURPOSE AND AUTHORITY The parties to this agreement are the Department of Homeland Security (DHS) and Clifton LarsonAllen LLP (Web Services Employer). The purpose of this agreement is to set forth terms and conditions which the Web Services Employer will follow while participating in E-Verify. A Web Services Employer is an Employer who verifies employment authorization for its newly hired employees using a Web Services interface. E-Verify is a program that electronically confirms a newly hired employee's authorization to work in the United States after completion of the Form 1-9, Employment Eligibility Verification (Form 1-9). This MOU explains certain features of the E-Verify program and describes specific responsibilities of the Web Services Employer, DHS, and the Social Security Administration (SSA). For purposes of this MOU, the "E-Verify browser" refers to the website that provides direct access to the E-Verify system: htti)s:Ile-verify.uscis.ciov/empl. You may access E-Verify directly free of charge via the E-Verify browser. Authority for the E-Verify program is found in Title IV, Subtitle A, of the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (IIRIRA), Pub. L. 104-208, 110 Stat. 3009, as amended (8 U.S.C. § 1324a note). The Federal Acquisition Regulation (FAR) Subpart 22.18, "Employment Eligibility Verification" and Executive Order 12989, as amended, provide authority for Federal contractors and subcontractors (Federal contractor) to use E-Verify to verify the employment eligibility of certain employees working on Federal contracts. Before accessing E-Verify using Web Services access, the Web Services Employer must meet certain technical requirements. This will require the investment of significant amounts of resources and time. If the Web Services Employer is required to use E-Verify prior to completion and acceptance of its Web Services interface, then it must use the E-Verify browser until it is able to use its Web Services interface. The Web Services Employer must also maintain ongoing technical compatibility with E-Verify. DHS accepts no liability relating to the Web Services Employers development or maintenance of any Web Services access system. Page 1 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 166 E-Verify....... 0 Company ID Number: 1312264 ARTICLE II RESPONSIBILITIES A. RESPONSIBILITIES OF THE WEB SERVICES EMPLOYER 1. By enrolling in E-Verify and signing the applicable MOU, the Web Services Employer asserts that it is a legitimate company which intends to use E-Verify for legitimate purposes only and in accordance with the laws, regulations, and DHS policies and procedures relating to the use of E-Verify. 2. The Web Services Employer agrees to display the following notices supplied by DHS in a prominent place that is clearly visible to prospective employees and all employees who are to be verified through the system: a. Notice of E-Verify Participation b. Notice of Right to Work 3. The Web Services Employer agrees to provide to the SSA and DHS the names, titles, addresses, and telephone numbers of the Web Services Employer representatives to be contacted about E-Verify. The Web Services Employer also agrees to keep such information current by providing updated information to SSA and DHS whenever the representatives' contact information changes. 4. The Web Services Employer agrees to grant E-Verify access only to current employees who need E-Verify access. Web Services Employers must promptly terminate an employee's E-Verify access if the employer is separated from the company or no longer needs access to E-Verify. 5. The Web Services Employer agrees to become familiar with and comply with the most recent version of the E-Verify User Manual. The Web Services Employer will ensure that outdated manuals are promptly replaced with the new version of the E-Verify User Manual when it becomes available. 6. The Web Services Employer agrees that any person accessing E-Verify on its behalf is trained on the most recent E-Verify policy and procedures. 7. The Web Services Employer agrees that any of its representatives who will create E-Verify cases will complete the E-Verify Tutorial before creating any cases. a. The Web Services Employer agrees that all of its representatives will take the refresher tutorials when prompted by E-Verify in order to continue using E-Verify. Failure to complete a refresher tutorial will prevent the Employer Representative from continued use of E-Verify. 8. The Web Services E-Verify Employer Agent agrees to obtain the necessary equipment to use E- Verify as required by the E-Verify rules and regulations as modified from time to time. 9. The Web Services E-Verify Employer Agent agrees to, consistent with applicable laws, regulations, and policies, commit sufficient personnel and resources to meet the requirements of this MOU. 10. The Web Services Employer agrees to comply with current Farm 1-9 procedures, with two Page 2 of 23 E-Venfy MOU for Web Services Employers I Revision Date 06/01/13 ©2023 Clifton LarsonAllen LLP 1 67 �VeriF �� Company ID Number: 1312264 exceptions: a. If an employee presents a "List B" identity document, the Web Services Employer agrees to only accept "List B" documents that contain a photo. (List B documents identified in 8 C.F.R. § 274a.2(b)(1)(B)) can be presented during the Form I-9 process to establish identity.) If an employee objects to the photo requirement for religious reasons, the Web Services Employer should contact E-Verify at 888-464-4218. b. If an employee presents a DHS Form I-551 (Permanent Resident Card), Form I-766 (Employment Authorization Document), or U.S. Passport or Passport Card to complete Form I-9, the Web Services Employer agrees to make a photocopy of the document and to retain the photocopy with the employee's Form I-9. The Web Services Employer will use the photocopy to verify the photo and to assist DHS with its review of photo mismatches that employees contest. DHS may in the future designate other documents that activate the photo screening tool. Note: Subject only to the exceptions noted previously in this paragraph, employees still retain the right to present any List A, or List B and List C, document(s) to complete the Form 1-9. 11. The Web Services Employer agrees to record the case verification number on the employee's Form 1-9 or to print the screen containing the case verification number and attach it to the employee's Form 1-9. 12. The Web Services Employer agrees that, although it participates in E-Verify, the Web Services Employer has a responsibility to complete, retain, and make available for inspection Forms 1-9 that relate to its employees, or from other requirements of applicable regulations or laws, including the obligation to comply with the antidiscrimination requirements of section 274B of the INA with respect to Form 1-9 procedures. a. The following modified requirements are the only exceptions to a Web Services Employer's obligation to not employ unauthorized workers and comply with the anti -discrimination provision of the INA: (1) List B identity documents must have photos, as described in paragraph 6 above; (2) When a Web Services Employer confirms the identity and employment eligibility of newly hired employee using E-Verify procedures, it establishes a rebuttable presumption that it has not violated section 274A(a)(1)(A) of the Immigration and Nationality Act (INA) with respect to the hiring of that employee; (3) If the Web Services Employer receives a final nonconfirmation for an employee, but continues to employ that person, the Web Services Employer must notify DHS and the Web Services Employer is subject to a civil money penalty between $550 and $1,100 for each failure to notify DHS of continued employment following a final nonconfirmation; (4) If the Web Services Employer continues to employ an employee after receiving a final nonconfirmation, then the Web Services Employer is subject to a rebuttable presumption that it has knowingly employed an unauthorized alien in violation of section 274A(a)(1)(A); and (5) no E-Verify participant is civilly or criminally liable under any law for any action taken in good faith based on information provided through the E-Verify. b. DHS reserves the right to conduct Form 1-9 compliance inspections, as well as any other enforcement or compliance activity authorized by law, including site visits, to ensure proper use of Page 3 of 23 E-Venfy MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 168 y Company ID Number: 1312264 E-Verify. 13. The Web Services Employer is strictly prohibited from creating an E-Verify case before the employee has been hired, meaning that a firm offer of employment was extended and accepted and Form 1-9 was completed. The Employer agrees to create an E-Verify case for new employees within three Employer business days after each employee has been hired (after both Sections 1 and 2 of Form 1-9 have been completed), and to complete as many steps of the E-Verify process as are necessary according to the E-Verify User Manual. If E-Verify is temporarily unavailable, the three-day time period will be extended until it is again operational in order to accommodate the Employer's attempting, in good faith, to make inquiries during the period of unavailability. If, however, the Web Services interface is unavailable due to no fault of E-Verify, then the three day time period is not extended. In such a case, the Web Services Employer must use the E-Verify browser during the outage. 14. The Web Services Employer agrees not to use E-Verify for pre -employment screening of job applicants, in support of any unlawful employment practice, or for any other use that this MOU or the E-Verify User Manual does not authorize. 15. The Web Services Employer must use E-Verify for all new employees. The Web Services Employer will not verify selectively and will not verify employees hired before the effective date of this MOU. Employers who are Federal contractors may qualify for exceptions to this requirement as described in Article II.B of this MOU. 16. The Web Services Employer agrees to follow appropriate procedures (see Article III below) regarding tentative nonconfirmations. The Web Services Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee's E-Verify case. The Web Services Employer agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Web Services Employer agrees to provide written referral instructions to employees and instruct affected employees to bring the English copy of the letter to the SSA. The Web Services Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending. Further, when employees contest a tentative nonconfirmation based upon a photo mismatch, the Employer must take additional steps (see Article III.B below) to contact DHS with information necessary to resolve the challenge. 17. The Web Services Employer agrees not to take any adverse action against an employee based upon the employee's perceived employment eligibility status while SSA or DHS is processing the verification request unless the Employer obtains knowledge (as defined in 8 C.F.R. § 274a.1(1)) that the employee is not work authorized. The Web Services Employer understands that an initial inability of the SSA or DHS automated verification system to verify work authorization, a tentative nonconfirmation, a case in continuance (indicating the need for additional time for the government to resolve a case), or the finding of a photo mismatch, does not establish, and should not be interpreted as, evidence that the employee is not work authorized. In any of such cases, the employee must be provided a full and fair opportunity to contest the finding, and if he or she does so, the employee may not be terminated or suffer any adverse employment consequences based upon the employee's perceived employment Page 4 of 23 E-Venfy MOU for Web Services Employers I Revision Date 06/01/13 ©2023 Clifton LarsonAllen LLP 1 69 �VeriF �� Company ID Number: 1312264 eligibility status (including denying, reducing, or extending work hours, delaying or preventing training, requiring an employee to work in poorer conditions, withholding pay, refusing to assign the employee to a Federal contract or other assignment, or otherwise assuming that he or she is unauthorized to work) until and unless secondary verification by SSA or DHS has been completed and a final nonconfirmation has been issued. If the employee does not choose to contest a tentative nonconfirmation or a photo mismatch or if a secondary verification is completed and a final nonconfirmation is issued, then the Web Services Employer can find the employee is not work authorized and terminate the employee's employment. Employers or employees with questions about a final nonconfirmation may call E-Verify at 1-888-464-4218 (customer service) or 1-888-897-7781 (worker hotline). 18. The Web Services Employer agrees to comply with Title VII of the Civil Rights Act of 1964 and section 274B of the INA as applicable by not discriminating unlawfully against any individual in hiring, firing, employment eligibility verification, or recruitment or referral practices because of his or her national origin or citizenship status, or by committing discriminatory documentary practices. The Web Services Employer understands that such illegal practices can include selective verification or use of E-Verify except as provided in part D below, or discharging or refusing to hire employees because they appear or sound ' foreign" or have received tentative nonconfirmations. The Web Services Employer further understands that any violation of the immigration -related unfair employment practices provisions in section 274B of the I NA could subject the Web Services Employer to civil penalties, back pay awards, and other sanctions, and violations of Title VII could subject the Web Services Employer to back pay awards, compensatory and punitive damages. Violations of either section 274E of the INA or Title VII may also lead to the termination of its participation in E-Verify. If the Web Services Employer has any questions relating to the anti -discrimination provision, it should contact OSC at 1-80Q255-8155 or 1-800-237-2515 (TDD). 19. The Web Services Employer agrees that it will use the information it receives from E-Verify only to confirm the employment eligibility of employees as authorized by this MOU. The Web Services Employer agrees that it will safeguard this information, and means of access to it (such as PINS and passwords), to ensure that it is not used for any other purpose and as necessary to protect its confidentiality, including ensuring that it is not disseminated to any person other than employees of the Web Services Employer who are authorized to perform the Web Services Employer's responsibilities under this MOU, except for such dissemination as may be authorized in advance by SSA or DHS for legitimate purposes. 20. The Web Services Employer agrees to notify DHS immediately in the event of a breach of personal information. Breaches are defined as loss of control or unauthorized access to E-Verify personal data. All suspected or confirmed breaches should be reported by calling 1-888-464-4218 or via email at E-VedfVCa)dhs.,qov. Please use "Privacy Incident — Password" in the subject line of your email when sending a breach report to E-Verify. 21. The Web Services Employer acknowledges that the information it receives from SSA is governed by the Privacy Act (5 U.S.C. § 552a(i)(1) and (3)) and the Social Security Act (42 U.S.C. 1306(a)). Any person who obtains this information under false pretenses or uses it for any purpose other than as provided for in this MOU may be subject to criminal penalties. Page 5 of 23 E-Venfy MOU for Web Services Employers I Revision Date 06/01/13 ©2023 CliftonLarsonAllen LLP 170 EVeriF �� Company ID Number: 1312264 22. The Web Services Employer agrees to cooperate with DHS and SSA in their compliance monitoring and evaluation of E-Verify, which includes permitting DHS, SSA, their contractors and other agents, upon reasonable notice, to review Forms 1-9 and other employment records and to interview it and its employees regarding the Employer's use of E-Verify, and to respond in a prompt and accurate manner to DHS requests for information relating to their participation in E-Verify. a. The Web Services Employer agrees to cooperate with DHS if DHS requests information about the Web Services Employer's interface, including requests by DHS to view the actual interface operated by the Web Services Employer as well as related business documents. The Web Services Employer agrees to demonstrate for DHS the functionality of its interface to E-Verify upon request. 23. The Web Services Employer shall not make any false or unauthorized claims or references about its participation in E-Verify on its website, in advertising materials, or other media. The Employer shall not describe its services as federally -approved, federally -certified, or federally -recognized, or use language with a similar intent on its website or other materials provided to the public. Entering into this MOU does not mean that E-Verify endorses or authorizes your E-Verify services and any claim to that effect is false. 24. The Web Services Employer shall not state in its website or other public documents that any language used therein has been provided or approved by DHS, USCIS or the Verification Division, without first obtaining the prior written consent of DHS. 25. The Web Services Employer agrees that E-Verify trademarks and logos may be used only under license by DHS/USCIS (see M-795 (Web)) and, other than pursuant to the specific terms of such license, may not be used in any manner that might imply that the Employer's services, products, websites, or publications are sponsored by, endorsed by, licensed by, or affiliated with DHS, USCIS, or E-Verify. 26. The Web Services Employer agrees to complete its Web Services interface no later than six months after the date the Web Services Employer signs this MOU. E-Verify considers the interface to be complete once it has been built pursuant to the Interface Control Agreement (ICA), submitted to E-Verify for testing, and approved for system access. 27. The Web Services Employer agrees to perform sufficient maintenance on the Web Services interface in accordance with the requirements listed in the ICA. These requirements include, but are not limited to, updating the Web Services interface to ensure that any updates or enhancements are incorporated no later than six months after the issuance of an ICA. Web Services Employers should be aware that this will require the investment of time and resources. Compliance with the requirements of the ICA must be carried out to the satisfaction of DHS and or its assignees. 28. The Web Services Employer agrees that any system or interface it develops will follow the steps for creating E-Verify cases and processing tentative nonconfirmations, as laid out in the ICA, this MOU and the User Manual, including but not limited to allowing an employer to close an invalid case where appropriate, allowing an employer to refer a tentative nonconfirmation only when an employee chooses to contest a tentative nonconfirmation (no automatic referrals), and referring a tentative nonconfirmation Page 6 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 171 y Company ID Number: 1312264 to the appropriate agency at the time the employer prints the referral letter and provides the letter to the employee. The Web Services Employer understands that any failure to make its system or interface consistent with proper E-Verify procedures can result in DHS terminating the Web Services Employer's agreement and access. 29. The Web Services Employer understands that if it uses E-Verify procedures for any purpose other than as authorized by this MOU, the Web Services Employer may be subject to appropriate legal action and termination of its participation in E-Verify according to this MOU. B. EMPLOYERS THAT ARE FEDERAL CONTRACTORS WITH THE FAR E-VERIFY CLAUSE NOTE: If you do not have any Federal contracts at this time, this section does not apply to your company. In the future, if you are awarded a Federal contract that contains the FAR E-Verify clause, then you must comply with each provision in this Section. See 48 C.F.R. 52.222.54 for the text of the FAR E-Verify clause and the E-Verify Supplemental Guide for Federal Contractors for complete information. 1. If the Web Services Employer is a Federal contractor with the FAR E-Verify clause subject to the employment verification terms in Subpart 22.18 of the FAR, it will become familiar with and comply with the most current version of the E-Verify User Manual for Federal Contractors as well as the E-Verify Supplemental Guide for Federal Contractors. 2. In addition to the responsibilities of every employer outlined in this MOU, the Web Services Employer understands that if it is a Federal contractor subject to the employment verification terms in Subpart 22.18 of the FAR it must verify the employment eligibility of any "employee assigned to the contract" (as defined in FAR 22.1801). Once an employee has been verified through E-Verify by the Web Services Employer, the Employer may not create a second case for the employee through E-Verify. i. A Web Services Employer that is not enrolled in E-Verify as a Federal contractor at the time of a contract award must enroll as a Federal contractor in the E-Verify program within 30 calendar days of contract award and, within 90 days of enrollment, begin to verify employment eligibility of new hires using E-Verify. The Web Services Employer must verify those employees who are working in the United States, whether or not they are assigned to the contract. Once the Web Services Employer begins verifying new hires, such verification of new hires must be initiated within three business days after the hire date. Once enrolled in E-Verify as a Federal contractor, the Web Services Employer must begin verification of employees assigned to the contract within 90 calendar days after the date of enrollment or within 30 days of an employee's assignment to the contract, whichever date is later. b. Web Services Employers enrolled in E-Verify as a Federal contractor for 90 days or more at the time of a contract award must use E-Verify to begin verification of employment eligibility for new hires of the Employer who are working in the United States, whether or not assigned to the contract, within three business days after the date of hire. If the Web Services Employer is enrolled in E-Verify as a Federal contractor for 90 calendar days or less at the time of contract award, the Web Services Employer must, within 90 days of enrollment, begin to use E-Verify to initiate Page 7 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 _Nb ©2023 Clifton LarsonAllen LLP 1 72 EVeriF �� Company ID Number: 1312264 verification of new hires of the contractor who are working in the United States, whether or not assigned to the contract. Such verification of new hires must be initiated within three business days after the date of hire. A Web Services Employer enrolled as a Federal contractor in E-Verify must begin verification of each employee assigned to the contract within 90 calendar days after date of contract award or within 30 days after assignment to the contract, whichever is later. c. Federal contractors that are institutions of higher education (as defined at 20 U.S.C. 1001(a)), state or local governments, governments of Federally recognized Indian tribes, or sureties performing under a takeover agreement entered into with a Federal agency under a performance bond may choose to only verify new and existing employees assigned to the Federal contract. Such Federal contractors may, however, elect to verify all new hires, and/or all existing employees hired after November 6, 1986. Web Services Employers in this category must begin verification of employees assigned to the contract within 90 calendar days after the date of enrollment or within 30 days of an employee's assignment to the contract, whichever date is later. d. Upon enrollment, Web Services Employers who are Federal contractors may elect to verify employment eligibility of all existing employees working in the United States who were hired after November 6, 1986, instead of verifying only those employees assigned to a covered Federal contract. After enrollment, Web Services Employers must elect to verify existing staff following DHS procedures and begin E-Verify verification of all existing employees within 180 days after the election. e. The Web Services Employer may use a previously completed Form 1-9 as the basis for creating an E-Verify case for an employee assigned to a contract as long as: i. That Form 1-9 is complete (including the SSN) and complies with Article II.A.6, ii. The employee's work authorization has not expired, and iii. The Web Services Employer has reviewed the Form 1-9 information either in person or in communications with the employee to ensure that the employee's Section 1, Form 1-9 attestation has not changed (including, but not limited to, a lawful permanent resident alien having become a naturalized U.S. citizen). f. The Web Services Employer shall complete a new Form 1-9 consistent with Article II.A.10 or update the previous Form 1-9 to provide the necessary information if: The Web Services Employer cannot determine that Form 1-9 complies with Article II.A.10, ii. The employee's basis for work authorization as attested in Section 1 has expired or changed, or iii. The Form 1-9 contains no SSN or is otherwise incomplete. Note: If Section 1 of Form 1-9 is otherwise valid and up-to-date and the form otherwise complies with Article II.A.10, but reflects documentation (such as a U.S. passport or Form 1-551) that expired after completing Form 1-9, the Web Services Employer shall not require the production of additional documentation, or use the photo screening tool described in Article I I.A.5, subject to any additional or superseding instructions that may be provided on this subject in the E-Verify User Manual. Page 8 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 173 EVeriF �� Company ID Number: 1312264 g. The Web Services Employer agrees not to require a second verification using E-Verify of any assigned employee who has previously been verified as a newly hired employee under this MOU or to authorize verification of any existing employee by any Web Services Employer that is not a Federal contractor based on this Article. 3. The Web Services Employer understands that if it is a Federal contractor, its compliance with this MOU is a performance requirement under the terms of the Federal contract or subcontract, and the Web Services Employer consents to the release of information relating to compliance with its verification responsibilities under this MOU to contracting officers or other officials authorized to review the Employer's compliance with Federal contracting requirements. C. RESPONSIBILITIES OF SSA 1. SSA agrees to allow DHS to compare data provided by the Web Services Employer against SSA's database. SSA sends DHS confirmation that the data sent either matches or does not match the information in SSA's database. 2. SSA agrees to safeguard the information the Web Services Employer provides through E-Verify procedures. SSA also agrees to limit access to such information, as is appropriate by law, to individuals responsible for the verification of Social Security numbers or responsible for evaluation of E-Verify or such other persons or entities who may be authorized by SSA as governed by the Privacy Act (5 U.S.C. § 552a), the Social Security Act (42 U.S.C. 1306(a)), and SSA regulations (20 CFR Part 401). 3. SSA agrees to provide case results from its database within three Federal Government work days of the initial inquiry. E-Verify provides the information to the Web Services Employer. 4. SSA agrees to update SSA records as necessary if the employee who contests the SSA tentative nonconfirmation visits an SSA field office and provides the required evidence. If the employee visits an SSA field office within the eight Federal Government work days from the date of referral to SSA, SSA agrees to update SSA records, if appropriate, within the eight -day period unless SSA determines that more than eight days may be necessary. In such cases, SSA will provide additional instructions to the employee. If the employee does not visit SSA in the time allowed, E-Verify may provide a final nonconfirmation to the employer. Note: If a Web Services Employer experiences technical problems, or has a policy question, the Web Services Employer should contact E-Verify at 1-888-464-4218. D. RESPONSIBILITIES OF DHS 1. After SSA verifies the accuracy of SSA records for employees through E-Verify, DHS agrees to provide the Web Services Employer access to selected data from DHS databases to enable the Web Services Employer to conduct, to the extent authorized by this MOU: a. Automated verification checks on employees by electronic means, and b. Photo verification checks (when available) on employees. Page 9 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 ©2023 CliftonLarsonAllen LLP 174 EVeriF �� y Company ID Number: 1312264 2. DHS agrees to provide to the Web Services Employer appropriate assistance with operational problems that may arise during the Web Services Employers participation in the E-Verify program. DHS agrees to provide the Web Services Employer names, titles, addresses, and telephone numbers of DHS representatives to be contacted during the E-Verify process. 3. DHS agrees to make available to the Web Services Employer at the E-Verify Web site (www.dhs.gov/E-Verify) and on the E-Verify Web browser (hftps:Ile-verify.uscis.gov/emp/), instructional materials on E-Verify policies, procedures and requirements for both SSA and DHS, including restrictions on the use of E-Verify. DHS agrees to provide training materials on E-Verify. 4. DHS agrees to provide to the Web Services Employer a notice that indicates the Web Services Employer's participation in the E-Verify program. DHS also agrees to provide to the Web Services Employer anti -discrimination notices issued by the Office of Special Counsel for Immigration -Related Unfair Employment Practices (OSC), Civil Rights Division, U.S. Department of Justice. 5. DHS agrees to issue the Web Services Employer a user identification number and password that permits the Employer to verify information provided by its employees with DHS. 6. DHS agrees to safeguard the information provided to DHS by the Web Services Employer, and to limit access to such information to individuals responsible for the verification of employees' employment eligibility and for evaluation of the E-Verify program, or to such other persons or entities as may be authorized by applicable law. Information will be used only to verify the accuracy of Social Security Numbers and employment eligibility, to enforce the Immigration and Nationality Act (INA) and Federal criminal or anti -discrimination laws, and to administer Federal contracting requirements. 7. DHS agrees to provide a means of automated verification that is designed (in conjunction with SSA verification procedures) to provide confirmation or tentative nonconfirmation of employees' employment eligibility within three Federal Government work days of the initial inquiry. 8. DHS agrees to provide a means of secondary verification (including updating DHS records as necessary) for employees who contest DHS tentative nonconfirmations and photo non -match tentative nonconfirmations that is designed to provide final confirmation or nonconfirmation of the employees' employment eligibility within 10 Federal Government work days of the date of referral to DHS, unless DHS determines that more than 10 days may be necessary. In such cases, DHS will provide additional verification instructions. 9. DHS agrees to provide the Web Services Employer with an Interface Control Agreement (ICA). This document will provide technical requirements that the Web Services Employer must meet to create and maintain a Web Services inter -face to the Verification Information System (VIS). VIS is a composite information system that provides immigration status verification for government agencies and verification of employment authorization for employers participating in E-Verify. 10. DHS agrees to provide periodic system enhancements to improve the ease and accuracy of E-Verify, as needed. DHS will also provide E-Verify enhancements to comply with applicable laws and regulations. As enhancements occur, Web Services Employers must update their Web Services Page 10 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 175 EVeriF �� y Company ID Number: 1312264 interface to reflect system changes within the timelines specified in Article V.A.1. DHS will provide the Web Services Employer with an ICA to support the E-Verify release whenever system enhancements are required. 11. DHS agrees to provide to the Web Services Employer guidance on breach notification and a means by which the Web Services Employer can report any and all suspected or confirmed breaches of owned or used systems or data spills related to E-Verify cases. At this time, if the Employer encounters a suspected or confirmed breach or data spill, it should contact E-Verify at 1-888-464-4218. 12. In the event the Web Services Employer is subject to penalties, DHS will issue a Notice of Adverse Action that describes the specific violations if it intends to suspend or terminate the employer's Web Services interface access. The Web Services Employer agrees that DHS shall not be liable for any financial losses to the Web Services Employer, its employees, or any other party as a result of your account suspension or termination and agrees to hold DHS harmless from any such claims. ARTICLE III REFERRAL OF INDIVIDUALS TO SSA AND DHS A. REFERRAL TO SSA 1. If the Web Services Employer receives a tentative nonconfirmation issued by SSA, the Web Services Employer must print the notice and promptly provide it to the employee so that the employee may determine whether he or she will contest the tentative nonconfirmation. The Web Services Employer must review the tentative nonconfirmation with the employee in private. After the notice has been signed, the Web Services Employer must give a copy of the signed notice to the employee and attach a copy to the employee's Form I-9. 2. The Web Services Employer will refer employees to SSA field offices only as directed by the automated system based on a tentative nonconfirmation, and only after the Web Services Employer records the case verification number, reviews the input to detect any transaction errors, and determines that the employee contests the tentative nonconfirmation. The Web Services Employer will transmit the Social Security Number to SSA for verification again if this review indicates a need to do so. The Web Services Employer will determine whether the employee contests the tentative nonconfirmation as soon as possible after the Employer receives it. 3. If the employee contests an SSA tentative nonconfirmation, the Web Services Employer will provide the employee with a system -generated referral letter and instruct the employee to visit an SSA office within eight Federal Government work days. SSA will electronically transmit the result of the referral to the Web Services Employer within 10 Federal Government work days of the referral unless it determines that more than 10 days is necessary. The Employer agrees to check the E-Verify system regularly for case updates. 4. The Web Services Employer agrees not to ask the employee to obtain a printout from the Social Security Number database (the Numident) or other written verification of the Social Security Number from the SSA. Page 11 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 176 E-Verify-,---*,- Company ID Number: 1312264 1. If the Web Services Employer receives a tentative nonconfirmation issued by DHS, the Web Services Employer must promptly notify employees in private of the finding and provide them with the notice and letter containing information specific to the employee's E-Verify case. The Web Services Employer also agrees to provide both the English and the translated notice and letter for employees with limited English proficiency to employees. The Web Services Employer must allow employees to contest the finding, and not take adverse action against employees if they choose to contest the finding, while their case is still pending. 2. The Web Services Employer agrees to obtain the employee's response about whether he or she will contest the tentative nonconfirmation as soon as possible after the Web Services Employer receives the tentative nonconfirmation. Only the employee may determine whether he or she will contest the tentative nonconfirmation. 3. The Web Services Employer agrees to refer individuals to DHS only when the employee chooses to contest a tentative nonconfirmation. 4. If the employee contests a tentative nonconfirmation issued by DHS, the Web Services Employer will instruct the employee to contact DHS through its toll -free hotline (as found on the referral letter) within eight Federal Government work days. 5. If the Web Services Employer finds a photo mismatch, the Web Services Employer must provide the photo mismatch tentative nonconfirmation notice and follow the instructions outlined in paragraph 1 of this section for tentative nonconfirmations, generally. 6. The Web Services Employer agrees that if an employee contests a tentative nonconfirmation based upon a photo mismatch, the Web Services Employer will send a copy of the employee's Form 1-551, Form 1-766, U.S. Passport, or passport card to DHS for review by: a. Scanning and uploading the document, or b. Sending a photocopy of the document by express mail (furnished and paid for by the employer). 7. The Web Services Employer understands that if it cannot determine whether there is a photo match/mismatch, the Employer must forward the employee's documentation to DHS as described in the preceding paragraph. The Employer agrees to resolve the case as specified by the DHS representative who will determine the photo match or mismatch. 8. DHS will electronically transmit the result of the referral to the Web Services Employer within 10 Federal Government work days of the referral unless it determines that more than 10 days is necessary. 9. While waiting for case results, the Web Services Employer agrees to check the E-Verify system regularly for case updates. 10. DHS agrees to provide the Web Services Employer with an Interface Control Agreement (ICA). Page 12 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 177 E-Verify.......*,- Company ID Number: 1312264 This document will provide technical requirements that the Web Services Employer must meet to create and maintain a Web Services interface to the Verification Information System (VIS). VIS is a composite information system that provides immigration status verification for government agencies and verification of employment authorization for employers participating in E-Verify. 11. DHS agrees to provide periodic system enhancements to improve the ease and accuracy of E-Verify, as needed. DHS will also provide E-Verify enhancements to comply with applicable laws and regulations. As enhancements occur, Web Services Employers must update their Web Services interface to reflect system changes within the timelines specified in Article V.A.1. DHS will provide the Web Services Employer with an ICA to support the E-Verify release whenever system enhancements are required. ARTICLE IV SERVICE PROVISIONS 1_Wi!I"*3H=1Z- I101=19=1=: 1. SSA and DHS will not charge the Employer or the Web Services E-Verify Employer Agent for verification services performed under this MOU. The Employer is responsible for providing equipment needed to make inquiries. To access E-Verify, an Employer will need a personal computer with Internet access. ARTICLE V SYSTEM SECURITY AND MAINTENANCE A. DEVELOPMENT REQUIREMENTS 1. Software developed by Web Services Employers must comply with federally -mandated information security policies and industry security standards to include but not limited to: a. Public Law 107-347, "E-Government Act of 2002, Title III, Federal Information Security Management Act (FISMA)," December 2002. b. Office of Management and Budget (OMB) Memorandum (M-10-15), "FY 2010 Reporting Instructions for the Federal Information Security Management Act and Agency Privacy Management," April 2010. c. National Institute of Standards and Technology (MIST) Special Publication (SP) and Federal Information Processing Standards Publication (FIPS). d. International Organization for Standardization/International Electrotechnical Commission (ISOIIEC) 27002, Information Technology — Security Techniques — Code of Practice for Information Security Management. 2. The Web Services Employer agrees to update its Web Services interface to the satisfaction of DHS or its assignees to reflect system enhancements within six months from the date DHS notifies the Web Services User of the system update. The Web Services User will receive notice from DHS in the form Page 13 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 178 E-Verify_,___* Company ID Number: 1312264 of an Interface Control Agreement (ICA). The Web Services Employer agrees to institute changes to its interface as identified in the ICA, including all functionality identified and all data elements detailed therein. 3. The Web Services Employer agrees to demonstrate progress of its efforts to update its Web Services interface if and when DHS requests such progress reports. 4. The Web Services Employer acknowledges that if its system enhancements are not completed to the satisfaction of DHS or its assignees within six months from the date DHS notifies the Web Services Employer of the system update, then the Web Services Employer's E-Verify account may be suspended, and support for previous releases of E-Verify may no longer be available to the Web Services Employer. The Web Services Employer also acknowledges that DHS may suspend its account after the six-month period has elapsed. 5. The Web Services Employer agrees to incorporate error handling logic into its development or software to accommodate and act in a timely fashion should an error code be returned. 6. The Web Services Employer agrees to complete the technical requirements testing which is confirmed upon receiving approval of test data and connectivity between the Web Services Employer and DHS. 7. DHS will not reimburse any Web Services Employer or software developer who has expended resources in the development or maintenance of a Web Services interface if that party is unable, or becomes unable, to meet any of the requirements set forth in this MOU. 8. Housing, development, infrastructure, maintenance, and testing of the Web Services applications may take place outside the United States and its territories, but testing must be conducted to ensure that the code is correct and secure. 9. Tf the Web Services Employer includes an electronic Form 1-9 as part of its interface, then it must comply with the standards for electronic retention of Form 1-9 found in 8 CFR 274a.2(e). B. INFORMATION SECURITY REQUIREMENTS Web Services Employers performing verification services under this MOU must ensure that information that is shared between the Web Services Employer and DHS is appropriately protected comparable to the protection provided when the information is within the DHS environment [OMB Circular A-130 Appendix III]. To achieve this level of information security, the Web Services Employer agrees to institute the following procedures: 1. Conduct periodic assessments of risk, including the magnitude of harm that could result from the unauthorized access, use, disclosure, disruption, modification, or destruction of information and information systems that support the operations and assets of the DHS, SSA, and the Web Services Employer; Page 14 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 179 E-Verify_,___*,- Company ID Number: 1312264 2. Develop policies and procedures that are based on risk assessments, cost-effectively reduce information security risks to an acceptable level, and ensure that information security is addressed throughout the life cycle of each organizational information system; 3. Implement subordinate plans for providing adequate information security for networks, facilities, information systems, or groups of information systems, as appropriate; 4. Conduct security awareness training to inform the Web Services Employer's personnel (including contractors and other users of information systems that support the operations and assets of the organization) of the information security risks associated with their activities and their responsibilities in complying with organizational policies and procedures designed to reduce these risks; 5. Develop periodic testing and evaluation of the effectiveness of information security policies, procedures, practices, and security controls to be performed with a frequency depending on risk, but no less than once per year; 6. Develop a process for planning, implementing, evaluating, and documenting remedial actions to address any deficiencies in the information security policies, procedures, and practices of the organization; 7. Implement procedures for detecting, reporting, and responding to security incidents; 8. Create plans and procedures to ensure continuity of operations for information systems that support the operations and assets of the organization; 9. In information -sharing environments, the information owner is responsible for establishing the rules for appropriate use and protection of the subject information and retains that responsibility even when the information is shared with or provided to other organizations [NIST SP 800-37]. 10. DHS reserves the right to restrict Web Services calls from certain I P addresses. 11. DHS reserves the right to audit the Web Services Employer's application. 12. Web Services Employers agree to cooperate willingly with the DHS assessment of information security and privacy practices used by the company to develop and maintain the software. C. DATA PROTECTION AND PRIVACY REQUIREMENTS 1. Web Services Employers must practice proper Intemet security; this means using HTTP over SSLITLS (also known as HTTPS) when accessing DHS information resources such as E-Verify [NIST SP 800-95]. Internet security practices like this are necessary because Simple Object Access Protocol (SOAP), which provides a basic messaging framework on which Web Services can be built, allows messages to be viewed or modified by attackers as messages traverse the Internet and is not independently designed with all the necessary security protocols for E-Verify use. 2. In accordance with DHS standards, the Web Services Employer agrees to maintain physical, electronic, and procedural safeguards to appropriately protect the information shared under this MOU Page 15 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 ©2023 CliftonLarsonAllen LLP 180 E Verify-_ Company ID Number: 1312264 against loss, theft, misuse, unauthorized access, and improper disclosure, copying use, modification or deletion. 3. Any data transmission requiring encryption shall comply with the following standards: • Products using FIPS 197 Advanced Encryption Standard (AES) algorithms with at least 256-bit encryption that has been validated under FIPS 140-2. • NSA Type 2 or Type 1 encryption. 4. User ID Management (Set Standard): All information exchanged between the parties under this MOU will be done only through authorized Web Services Employer representatives identified above. 5. The Web Services Employer agrees to use the E-Verify browser instead of its own interface if it has not yet upgraded its interface to comply with the Federal Acquisition Regulation (FAR) system changes. In addition, Web Services Employers whose interfaces do not support the Form 1-9 from 21212D09 or 8/7/2D09 agree to use the E-Verify browser until the system upgrade is completed. 6. The Web Services Employer agrees to use the E-Verify browser instead of its own interface if it has not completed updates to its system to the satisfaction of DHS or its assignees within six months from the date DHS notifies the Web Services Employer of the system update. The Web Services Employer can resume use of its interface once it is up-to-date, unless the Web Services Employer has been suspended or terminated from continued use of the system. D. COMMUNICATIONS 1. The Web Services Employer agrees to develop an electronic system that is not subject to any agreement or other requirement that would restrict access and use by an agency of the United States. 2. The Web Services Employer agrees to develop effective controls to ensure the integrity, accuracy and reliability of its electronic system. 3. The Web Services Employer agrees to develop an inspection and quality assurance program that regularly (at least once per year) evaluates the electronic system, and includes periodic checks of electronically stored information. The Web Services Employer agrees to share the results of its regular inspection and quality assurance program with DHS upon request. 4. The Web Services Employer agrees to develop an electronic system with the ability to produce legible copies of applicable notices, letters, and other written, photographic and graphic materials. 5. All information exchanged between the parties under this MOU will be in accordance with applicable laws, regulations, and policies, including but not limited to, information security guidelines of the sending party with respect to any information that is deemed Personally Identifiable Information (PII ), including but not limited to the employee or applicant's Social Security number, alien number, date of birth, or other information that may be used to identify the individual. 6. Suspected and confirmed information security breaches must be reported to DHS according to Article V.C.1. Reporting such breaches does not relieve the Web Services Employer from further Page 16 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 -G0 ©2023 CliftonLarsonAllen LLP 181 E-Verify-,---*,- Company ID Number: 1312264 requirements as directed by state and local law. The Web Services Employer is subject to applicable state laws regarding data protection and incident reporting in addition to the requirements herein. IA&IGN11 Y-11;4:11111117ATJ=1KO IllI=11!kll*3111lLetoEe71!61 1. DHS reserves the right to terminate the access of any software developer with or without notice who creates or uses an interface that does not comply with E-Verify procedures. 2. Employers are prohibited from Web Services Software development unless they also create cases in E-Verify to verify their new hires' work authorization. Those pursuing software development without intending to use E-Verify are not eligible to receive an ICA. At this time, E-Verify does not permit Web Services software development without also being a Web Services Employer or Web Services E-Verify Em pl oyer Agent. 1. The Web Services Employer agrees that any failure on its part to comply with the terms of the MOU may result in account suspension, termination, or other adverse action. 2. DHS is not liable for any financial losses to Web Services Employer, its clients, or any other party as a result of account suspension or termination. ARTICLE VI MODIFICATION AND TERMINATION ►_m 171 Eel111 a rel0 rel2 1. This MOU is effective upon the signature of all parties and shall continue in effect for as long as the SSA and DHS operates the E-Verify program unless modified in writing by the mutual consent of all parties. 2. Any and all E-Verify system enhancements by DHS or SSA, including but not limited to E-Verify checking against additional data sources and instituting new verification policies or procedures, will be covered under this MOU and will not cause the need for a supplemental MOU that outlines these changes. B. TERMINATION 1. The Web Services Employer may terminate this MOU and its participation in E-Verify at anytime upon 30 days prior written notice to the other parties. 2. Notwithstanding Article V, part A of this MOU, DHS may terminate this MOU, and thereby the Web Services Employer's participation in E-Verify, with or without notice at any time if deemed necessary because of the requirements of law or policy, or upon a determination by SSA or DHS that there has been a breach of system integrity or security by the Web Services Employer, or a failure on the part of either party to comply with established E-Verify procedures and/or legal requirements. The Web Services Employer understands that if it is a Federal contractor, termination of this MOU by any party Page 17 of 23 E-Verify VOU for Web Services Employers I Revision Date 06f01l13 -G0 ©2023 CliftonLarsonAllen LLP 182 E-Verify_,___* Company ID Number: 1312264 for any reason may negatively affect the performance of its contractual responsibilities. Similarly, the Web Services Employer understands that if it is in a state where E-Verify is mandatory, termination of this by any party MOU may negatively affect the Web Services Employer's business. 3. A Web Services Employer that is a Federal contractor may terminate this MOU when the Federal contract that requires its participation in E-Verify is terminated or completed. In such cases, the Web Services Employer must provide written notice to DHS. If the Web Services Employer fails to provide such notice, then that Web Services Employer will remain an E-Verify participant, will remain bound by the terms of this MOU that apply to non -Federal contractor participants, and will be required to use the E-Verify procedures to verify the employment eligibility of all newly hired employees. 4. The Web Services Employer agrees that E-Verify is not liable for any losses, financial or otherwise, if the Web Services Employer or the Employer is terminated from E-Verify. I-1A0I:y4=111lII PARTIES A. Some or all SSA and DHS responsibilities under this MOU may be performed by contractor(s), and SSA and DHS may adjust verification responsibilities between each other as necessary. By separate agreement with DHS, SSA has agreed to perform its responsibilities as described in this MOU. B. Nothing in this MOU is intended, or should be construed, to create any right or benefit, substantive or procedural, enforceable at law by any third party against the United States, its agencies, officers, or employees, or against the Web Services Employer, its agents, officers, or employees. C. The Web Services Employer may not assign, directly or indirectly, whether by operation of law, change of control or merger, all or any part of its rights or obligations under this MOU without the prior written consent of DHS, which consent shall not be unreasonably withheld or delayed. Any attempt to sublicense, assign, or transfer any of the rights, duties, or obligations herein is void. D. Each party shall be solely responsible for defending any claim or action against it arising out of or related to E-Verify or this MOU, whether civil or criminal, and for any liability wherefrom, including (but not limited to) any dispute between the Web Services Employer and any other person or entity regarding the applicability of Section 403(d) of IIRI RA to any action taken or allegedly taken by the Web Services Employer. E. The Web Services Employer understands that its participation in E-Verify is not confidential information and may be disclosed as authorized or required by law and DHS or SSA policy, including but not limited to, Congressional oversight, E-Verify publicity and media inquiries, determinations of compliance with Federal contractual requirements, and responses to inquiries under the Freedom of Information Act (FOIA). F. The individuals whose signatures appear below represent that they are authorized to enter into this MOU on behalf of the Web Services Employer and DHS respectively. The Web Services Employer understands that any inaccurate statement, representation, data or other information provided to DHS Page 18 of 23 E-Verify MOU for Web Services Employers I Revision Date MO -( ©2023 CliftonLarsonAllen LLP 183 E Verify-_ Company ID Number: 1312264 may subject the Web Services Employer, its subcontractors, its employees, or its representatives to: (1) prosecution for false statements pursuant to 18 U.S.C. 1001 and/or; (2) immediate termination of its MOU and/or; (3) possible debarment or suspension. G. The foregoing constitutes the full agreement on this subject between DHS and the Web Services Employer. Approved by: Web Services Employer CliftonLarsonAllen LLP Name (Please Type or Print) Title Megan Keane Signature Date Electronically Signed 06/06/2018 Department of Homeland Security —Verification Division Name (Please Type or Print) Title LISCIS Verification Division Signature Date Electronically Signed 06/07/2018 Page 19 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 ©2023 CliftonLarsonAllen LLP 184 E-Verify.......*,_ Company ID Number: 1312264 Information Required for the E-Verify Program Information relating to your Company: CliftonLarsonAllen LLP Company Name 220 South Sixth Street Suite 300 Company Facility Address Minneapolis, MN 56402 ompany Alternate Address County or Parish HENNEPIN Employer Identification Number 410746749 North American Industry 541 Classification Systems Code Parent Company Number of Employees 5,000to 9,999 Number of Sites Verified for 116 site Page 20 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 ©2023 CliftonLarsonAllen LLP 185 E-Verify.......*-'. Company ID Number: 1312264 Are you verifying for more than 1 site? If yes, please provide the number of sites verified for in each State: AZ 2 CA 10 CO 3 FL 8 GA 2 IA 2 ID 1 IL 15 IN 4 KS 2 MA 3 MD 2 MN 13 MO 2 NC 3 NM 2 NV 2 NY 1 OH 3 OR 1 PA 4 TX 3 LIT 1 VA 1 WA 11 WI 15 Page 21 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 ©2023 CliftonLarsonAllen LLP 186 E-Verify-,---*,_ Company ID Number: 1312264 Information relating to the Program Administrator(s) for your Company on policy questions or operational problems: Name Joanne Sioin Phone Number 4147217505 Fax Email ioanne.sipin(cDclaconnect.com Name Megan Keane Phone Number 4142386718 Fax Email meaan.keane(cDclaconnect.com Page 22 of 23 E-Verify MOU for Web Services Employers I Revision Date 06/01/13 ©2023 CliftonLarsonAllen LLP 187 Form Request for Taxpayer Give Form to the (Rev. Oetoher 2016) Identification Number and Certification requester. Do not Department of the Treasury send to the IRS. Internal Revenue Service I 1 Go to www.irs.gov/FormW9 for instructions and the Latest information. Name (as shown on your incon CiiftonLarsonAllen LLP on 2 Husiness name/charegarmed entity name, it dmerent Tmm above 3 Check appropriate box for federal tax classification of the person whose name is entered on line 1. Check only one of the 4 Exemptions (codes apply only to following seven boxes. curtain entities, not individuals; see instructions on page 3): ❑ Individuallsole proprietor or ❑ C Corporation ❑ S Corporation 0 Partnership ❑ TrusVestate single -member I LC Exempt payee code (if any) ❑ Unnited liability company, Enter the tax classification (C=C corporation, S=5 corporation, P=Partnership) ► Note. Check the appropriate box in the line above for the tax classification of the single -member owner. Do not check Exemption from FATCA reporting LLC if the LLC is classified as a single -member LLC that is disregarded from the owner unless the owner of the LLC is code (if any} another LLC that is not disregarded from the owner for U.S. federal lax purposes. Otherwise, a single -member Li that is disregarded from the owner should check the appropriate box for the tax classification of its owner. F­1 Other{seeinstruetions)► (ApPfisloa onfsma fainedo deMh U.S.) or 220 S bth St, Ste 300 6 City, state, and 21P code Minneapolis MN 55402 7 List account numbers) here (r name Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid I Social security number backup withholding. For individuals, this is generally your social security number (SSNhowever, fora - ID -� resident alien, sole proprietor, or disregarded entity, see the instructions for Part 1, later. For other entities, it is your employer identification number (EIN). If you do not have a number, see Now to geta TIN, later. or Note: If the account is in more than one name, see the instructions for line 1. Also see What Name and Employer identification number Number To Give the Requester for guidelines on whose number to enter. F—T7 Certification Under penalties of pe6ury, I certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am walting for a number to be issued to me); and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below); and 4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions for Part 11, later. Sign Signature of Here U.S. person► VIA/ Date► General Instructions Section references are tothe Internal Revenue Code unless otherwise noted. Future developments_ For the latest information about developments related to Form W-9 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/ForrnW9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number i or employer identification number (EIN), to report on an information return the amount paid to you, of other amount reportable on an Information return. Examples of information returns include, but are not limited to, the following. • Farm 1099-INT (interest earned or paid) Cat. No. 10231X • Form 1099-DIV (dividends, including those from stocks or mutual funds) • Form 1099-MISC (various types of income, prizes, awards, or gross proceeds) • Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) • Form 1099-S (proceeds from real estate transactions) • Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition) • Form 1099-C (canceled debt) • Form 1099-A (acquisition or abandonment of secured property) Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN. if you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding, later. Form tip-9 (Rev. 10-2011 ©2023 CliftonLarsonAllen LLP 188 Form 1: Vendor Declaration Statement Colv County Procurement Services Division Form 1: Vendor Declaration Statement BOARD OF COUNTY CONIXESSIONERS Collier County Government Complex Naples, Florida 34112 Dear Commissioners: The undersigned, as Vendor declares that this response is made without connection or arrangement with any other person and this proposal is in every respect fair and made in good faith, without collusion or fraud. The Vendor hereby declares the instructions, purchase order terms and conditions, requirements, and specifications/scope of work of this solicitation have been fully examined and accepted. The Vendor agrees, if this solicitation submittal is accepted by Collier County, to accept a Purchase Order as a form of a formal contract or to execute a Collier County formal contract for purposes of establishing a contractual relationship between the Vendor and Collier County, for the performance of all requirements to which this solicitation pertains. The Vendor states that the submitted is based upon the documents listed by the above referenced solicitation. The Vendor agrees to comply with the requirements in accordance with the terms, conditions and specifications denoted herein and according to the pricing submitted as a part of the Vendor's bids. Further, the Vendor agrees that if awarded a contract for these goods and/or services, the Vendor will not be eligible to compete, submit a proposal, be awarded, or perform as a sub -vendor for any future associated work that is a result of this awarded contract. IN WITNESS WFIEREOF, WE have hereunto subscribed our names on this 17th day of April , 20 23in the County of _Collier , in the State of Florida Finn's Legal Name: CliftonLarsonAllen LLP Address: 4501 Tam iami Trail North, Suite 200 City, State, Zip Code Florida Certificate of Authority Document Number Federal Tax Identification Number *CCR # or CAGE Code *Only if Grant Funded Telephone Email: Signature by: (Typed and written) Title: Naples, FL 34103 AD0005891 41-0746749 239-226-9903 chris.kessier@CLAconnect.com 911-' _ Christopher (Chris) Kessler. CPA Principal ©2023 CliftonLarsonAllen LLP 189 Additional Contact Information Send payments to: Same as above. (required if different from Company name used as payee above) Contact name: Title: Address: City, State, ZIP Telephone: Email: Office servicing Collier Same as above. County to place orders (required if different from above) Contact name: Title: Address: City, State, ZIP Telephone: Email: ©2023 CliftonLarsonAllen LLP 190 Form 2: Conflict of Interest Affidavit Co aer County Procurement Services Division Form 2: Conflict of Interest Certification Affidavit The Vendor certifies that, to the best of its knowledge and belief, the past and current work on any Collier County project affiliated with this solicitation does not pose an organizational conflict as described by one of the three categories below: Biased ground rules — The firm has not set the "ground rules" for affiliated past or current Collier County project identified above (e.g., writing a procurement's statement of work, specifications, or performing systems engineering and technical direction for the procurement) which appears to skew the competition in favor of my firm. Impaired objectivity — The firm has not performed work on an affiliated past or current Collier County project identified above to evaluate proposals / past performance of itself or a competitor, which calls into question the contractor's ability to render impartial advice to the government. Unequal access to information — The firm has not had access to nonpublic information as part of its performance of a Collier County project identified above which may have provided the contractor (or an affiliate) with an unfair competitive advantage in current or future solicitations and contracts. In addition to this signed affidavit, the contractor / vendor must provide the following: 1. All documents produced as a result of the work completed in the past or currently being worked on for the above -mentioned project; and, 2. Indicate if the information produced was obtained as a matter of public record (in the "sunshine") or through non-public (not in the "sunshine") conversation (s), meeting(s), document(s) and/or other means. Failure to disclose all material or having an organizational conflict in one or more of the three categories above be identified, may result in the disqualification for future solicitations affiliated with the above referenced project(s). By the signature below, the firm (employees, officers and/or agents) certifies, and hereby discloses, that, to the best of their knowledge and belief, all relevant facts concerning past, present, or currently planned interest or activity (financial, contractual, organizational, or otherwise) which relates to the project identified above has been fully disclosed and does not pose an organizational conflict. Clifton LarsonAllen LLP - _ Company Name JSignature Christopher (Chris) Kessler, CPA, Principal Print Name and Title State of C7 ri County of L. j?. The oregoing instrument was acknowledged bef �e me by cans of L+�'ph s'cal pres nce or 1-1 online notarization, this r day of f y (month),�C3 {year), by 5 (name of parson a nowledging). (Signature of Notary Public) Personally Known OR Produced Identification Type of Identification Produced (Print, Type, or Statpp. Commissioned Name of Notary Public) ........... ' DONNAL. ROE ?g Notary Public • State of Florida Commission $ HH 223034 Ay Comm, Expires Feb 5, 2026 Bonded through National Votary Assn. ©2023 CliftonLarsonAllen LLP 191 Form 3: Immigration Affidavit Certification COf iew C0141 .ty Procurement Services Division Form 3: Immigration Affidavit Certification This Affidavit is required and should be signed, by an authorized principal of the firm and submitted with formal solicitation submittals. Further, Vendors are required to be enrolled in the E-Verify program {https://www.e-verit,gov/I, at the time of the submission of the Vendor's proposal/bid. Acceptable evidence of your enrollment consists of a copy of the properly completed E- Verify Company Profile page or a copy of the fully executed E-Verify Memorandum of Understanding for the company which will be produced at the time of the submission of the Vendor's proposal/bid or within five (5) day of the County's Notice of Recommend Award. FAILURE TO EXECUTE THIS AFFIDAVIT CERTIFICATION AND SUBMIT WITH VENDOR'S PROPOSAL/BID MAY DEEM THE VENDOR'S AS NON -RESPONSIVE. Collier County will not intentionally award County contracts to any Vendor who knowingly employs unauthorized alien workers, constituting a violation of the employment provision contained in 8 U.S.C. Section 1324 a(e) Section 274A(e) of the Immigration and Nationality Act ("INA"), Collier County may consider the employment by any Vendor of unauthorized aliens a violation of Section 274A (e) of the INA. Such Violation by the recipient of the Employment Provisions contained in Section 274A (e) of the INA shall be grounds for unilateral termination of the contract by Collier County. Vendor attests that they are fully compliant with all applicable immigration laws (specifically to the 1986 Immigration Act and subsequent Amendment(s), that it is aware of and in compliance with the requirements set forth in Florida Statutes §448.095, and agrees to comply with the provisions of the Memorandum of Understanding with E-Verify, and to provide proof of enrollment in The Employment Eligibility Verification System (E-Verify), operated by the Department of Homeland Security in partnership with the Social Security Administration at the time of submission of the Vendor's proposal/bid. CliftonLarsonAllen LLP Company Name Signature Christopher (Chris)Kessler, CPA, Principal Print Name and Title State of C!�__ 0YI-i County of Le f; The foregoing instrument was acknowledged before me by means of L�l pt cal pre ence or El online notarization, thi�l day of rj% (month)�-4W3 (year), by 1 `3 / (name of person a wledging). ' I (Signature of Notary Public) Personally Known OR Produced Identification Type of Identification Produced (Print, Type, or Stamp Commissioned Name ofNotary Public) tiA:i t, 00NNAL. ROE j Notary Public - State of Florida Wv' ` Commission t' HH 223034 My Comm. Expires Feb 5, 1026 Bonded through National Notary Assn. ©2023 CliftonLarsonAllen LLP 192 Form 4: Local Preference Co ler County Procurement Services Division Form 4: Vendor Submittal — Local Vendor Preference Certification (Check Appropriate Boxes Below) State of Florida (Select County if Vendor is described as a Local Business) © Collier County ❑ Lee County Vendor affirms that it is a local business as defined by the Procurement Ordinance of the Collier County Board of County Commissioners and the Regulations Thereto. As defined in Section Fifteen of the Collier County Procurement Ordinance: Local business means the vendor has a current Business Tax Receipt issued by the Collier County Tax Collector prior to bid or proposal submission to do business within Collier County, and that identifies the business with a permanent physical business address located within the limits of Collier County from which the vendor's staff operates and performs business in an area zoned for the conduct of such business. A Post Office Box or a facility that receives mail, or a non -permanent structure such as a construction trailer, storage shed, or other non -permanent structure shall not be used for the purpose of establishing said physical address. In addition to the foregoing, a vendor shall not be considered a "local business" unless it contributes to the economic development and well-being of Collier County in a verifiable and measurable way. This may include, but not be limited to, the retention and expansion of employment opportunities, support and increase to the County's tax base, and residency of employees and principals of the business within Collier County. Vendors shall affirm in writing their compliance with the foregoing at the time of submitting their bid or proposal to be eligible for consideration as a "local business" under this section. A vendor who misrepresents the Local Preference status of its firm in a proposal or bid submitted to the County will lose the privilege to claim Local Preference status for a period of up to one year under this section. Vendor must complete the following information: Year Business Established in ©Collier County or ❑ Lee County: 2005 Number ofEmployees (Including Owner(s) or Corporate Officers):_ 48_ Number of Employees Living in © Collier County or ❑ Lee (Including Owner(s) or Corporate Officers): 48 If requested by the County, Vendor will be required to provide documentation substantiating the information given in this certification. Failure to do so will result in vendor's submission being deemed not applicable. Sign and Date Certification: Under penalties ofperiurv, I certify that the information shown on this form is correct to my knowledge. Company Name: Clifton LarsonAllen LLP _ Date: _ April 1 22023 Address in Collier or Lee County: 4501 Tamiami Trail North Suite 200 Niles, FL 34103-3548 Signature: Title: _Principal -G0 ©2023 CliftonLarsonAllen LLP 193 Signed addendums Go e,r County Procurement Services Division Email: Kristofer.lopez@colliercountyfl.gov Telephone: (239) 252-8375 Addendum #1 Date: April 12, 2023 From: Kristofer Lopez, Procurement Strategist To: Interested Bidders Subject: Addendum 91 Solicitation 23-8081 Audit Services The following clarifications are issued as an addendum: Change 1: As reads: PFep rain avo d^e April 1:7 ;r»P n �.00 PN4F49rr Now reads: Proposals are due April 25, 2023 (a 3:00 PM EST If you require additional information, please post a question on our Bid Sync (www.bidsyne.com) bidding platform under the solicitation for this project. Please sign below and return a copy of this Addendum with your submittal for the above referenced �solicitation. 1I April 21, 2023 (Signature) Date Clifton LarsonAllen LLP (Name of Firm) ©2023 CliftonLarsonAllen LLP 194 Email Kristofer.lopez@colliercountyfl.gov Co 7eY C014VLty Telephone: (239) 252-8375 Procurement Services Division Addendum #2 Date: April 12, 2023 From: Kristofer Lopez, Procurement Strategist To: Interested Bidders Subject: Addendum #2 Solicitation 23-8081 Audit Services The following clarifications are issued as an addendum: 1. Auditors Management Letter is attached to this addendum. If you require additional information, please post a question on our Bid Sync (www.bidsyne.com) bidding platform under the solicitation for this project. Please sign below and return a copy of this Addendum with your submittal for the above referenced solicitation. (Signature) Clifton LarsonAllen LLP (Name of Firm) April 21, 2023 Date ©2023 Clifton LarsonAllen LLP 195 Appendix Quality control procedures and peer review report —G ©2023 Clifton LarsonAllen LLP 196 In the most recent peer review report, dated November 2022, we received a rating of pass, which is the most positive report a firm can receive. We are proud of this accomplishment and its strong evidence of our commitment to technical excellence and quality service. The full report is provided ✓ on the following page. In addition to an external peer review, we have implemented an intensive internal quality control system to provide reasonable assurance that the firm and our personnel comply with professional standards and applicable legal and regulatory requirements. Our quality control system includes the following: A quality control document that dictates the quality control policies of our firm. In many cases, these policies exceed the requirements of standard setters and regulatory bodies. Firm leadership promotes and demonstrates a culture of quality that is pervasive throughout the firm's operations. To monitor our adherence to our policies and procedures, and to foster quality and accuracy in our services, internal inspections are performed annually. Quality control standards as prescribed by the AICPA. The engagement principal is involved in the planning, fieldwork, and post -fieldwork review. In addition, an appropriately experienced professional performs a risk - based second review of the engagement prior to issuance of the reports. Hiring decisions and professional development programs designed so personnel possess the competence, capabilities, and commitment to ethical principles, including independence, integrity, and objectivity, to perform our services with due professional care. An annual internal inspection program to monitor compliance with CLA's quality control policies. Workpapers from a representative sample of engagements are reviewed and improvements to our practices and processes are made, if necessary, based on the results of the internal inspection. Strict adherence to the AICPA's rules of professional conduct, which specifically require maintaining the confidentiality of client records and information. Privacy and trust are implicit in the accounting profession, and CLA strives to act in a way that will honor the public trust. A requirement that all single audit engagements be reviewed by a designated single audit reviewer, thereby confirming we are in compliance with the standards set forth in the Uniform Guidance. -G ©2023 Clifton LarsonAllen LLP 197 %.', Cherry Bekaert"° 9W Your Guide Forward Report on the Firm's System of Quality Control To the Principals of CliftonLarsonAllen LLP and the National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of CliftonLarsonAllen LLP (the "Firm") applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31, 2022. 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 ("Standards"). A summary of the nature, objectives, scope, limitations of, and the. procedures performed in a System Review as described in the Standards, may be found at www.aicpa.ora/prsummarv. The summary also includes an explanation of how engagements identified as not performed or reported on in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The Firm is responsible for designing and complying with a system of quality control to provide the Firm with reasonable assurance of performing and reporting in conformity with the requirements of applicable professional standards in all material respects. The Firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported on in conformity with the requirements of applicable professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of and compliance with the Firm's system of quality control based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including compliance audits underthe Single Audit Act; audits of employee benefit plans; audits performed under FDICIA; and examinations of service organizations (SOC 10 and SOC 20 engagements). As a part of our peer review, we considered reviews by regulatory entities as communicated by the Firm, if applicable, in determining the nature and extent of our procedures. Opinion In our opinion, the system of quality control for the accounting and auditing practice of CliftonLarsonAllen LLP applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended May 31, 2022, 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. CliftonLarsonAllen LLP has received a peer review rating of pass. rZ414 /J CO6_.Q/ .Z / p Cherry Bekaert LLP Charlotte, North Carolina November 18, 2022 cbh.com -G0 ©2023 CliftonLarsonAllen LLP 198