#09-5270 (Ernst & Young)
A G R E E MEN T #09-5270
"Annual Auditinl!. Services"
THIS AGREEMENT, made and entered into on this Z2AD day of Jt.!NE
2010, by and between Ernst & Young LLP, whose address is 5100 Town Center Circle, Suite 500,
Boca Raton, Florida, 33486, hereinalter called the "Auditor" and Collier County, a political
subdivision of the State of Florida, Collier County, Naples, hereinalter called the "County":
WIT N E SSE T H:
I. COMMENCEMENT. The Auditor shall commence the work upon execution of this
Agreement and upon issuanee of a Purchase Order. The initial contract shall be for a three (3)
year period, commencing on July 1,2010 and terminating on June 30, 2013. The County. at its
discrction, and with the consent of the Auditor. shall have the option to request renewal for two
(2) additional one (1) year periods.
2. STATEMENT OF WORK. The Auditor shall provide Auditing Services for Collier County in
accordance with the terms and eonditions of this Agreement, incorporating all attachments and
exhibits hereto.
This Agreement will include auditing services for other County departments, as well as
additional related services as required and mutually agreed upon by County and Auditor ID
writing. Additional services shall be evidenced by an Amendment to this Agreement.
3. SCHEDULE. The Auditor agrees to complete the services as required pursuant to this
Agreement within the time period(s) established by mutual written agreement between Auditor
and the Finance Director, or her designee, for eompletion of the various tasks of the project (see
Exhibit C - Basis of Compensation and Schedule).
4. THE CONTRACT SUM. The County shall pay the Auditor for the performance of this
Agreement a maximum lump sum amount of live hundred seventy-live thousand dollars
($575,000.00) for the 20 I 0 audit. This amount is based on the Auditor's proposal, subject to
written Change Orders for the addition of seven thousand live hundred dollars ($7,500.00) eaeh
for the audit of major programs in excess of twenty (20), only as approved in advance by the
County. Additionally. Auditor's fee to perform and issue a report on Agreed Upon Procedures
related to the Sherilfs Investigative Funds will be $7,000 if the major grant programs exceed
twenty (20). otherwise the Sheriffs Investigativc Funds will be included under thc major
programs within the agreement. Paymcnt Illr the subsequent audits, Years 2011 and 20 J 2, and
future audits, will be based on the lesser of the South Urban Consumer Price Index (CPI) based
on the previous twelve (12) months over prior year, or three percent (3%) as evidenced in
writing between the County and the Auditor. Thc cost ll)r auditing and additional related
services ll)r other County departments will be the result of mutual negotiation based on
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individual departmental requirements, and agreed upon in writing by County and Auditor. The
Auditor shall provide a fee estimate for written approval by the County based on the additional
audit effort required, at the hourly billing rates identified in Exhibit B:
5. COMPENSATION. Payments shall be made to the Auditor in accordance with Exhibit C -
Basis of Compensation and Schedule, attached hereto and made a part hereof by referenee.
Payments shall be made not more frequently than once per month.
Payment will be made upon reeeipt of a proper invoice and in compliance with Section 218,
Florida Statutes, otherwise known as the "Local Government Prompt Payment Act".
Compensation for future year audits will be mutually agreed 10 by the County and the Auditor in
writing.
6. NOTICES. All notices from the County to the Auditor shall be deemed duly served if mailed or
faxed to the Auditor at the following address:
Mr. Thomas J. Bradley, CPA
Ernst & Young LLP
5100 Town Center Circle, Suite 500
Boca Raton, FL, 33486
Telephone: 561-995-8013
Fax: 954-561-8200
All Notices from the Auditor to the County shall be deemed duly served ifmailed,
Faxed or emailed to the County to:
Stephen Y. Carnell
Purchasing/General Services Director
Collier County Government Center
Purchasing Department -- Purchasing Building
3301 Tamiami Trail, East
Naples, Florida 34112
Telephone: 239-252-8407
Fax: 239-252-6584
Email: steveearnell@colliergov.net
The Auditor and the County may change the above mailing addresses and fax numbers at any
time upon giving the other party written notification. All notices under this Agreement must be
in writing.
7. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a
partnership between the County and the Auditor or to constitute the Auditor as an agent of the
County.
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8. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, Fla. Stats., all permits
necessary for the prosecution of the Work shall be obtained by the Auditor. Payment for all such
permits issued by the County shall be processed internally by the County. All non-County
permits necessary for the prosecution of the Work shall be procured and paid for by the Auditor.
The Auditor shall also be solely responsible for payment of any and all taxes levied on the
Auditor. In addition, the Auditor shall comply with all rules. regulations and laws of Collier
County, the State of Florida. or the U. S. Government now in foree or hereafter adopted. The
Auditor agrees to comply with all laws governing the responsibility of an employer with respect
to persons employed by the Auditor.
9. NO IMPROPER USE. The Auditor will not use, or suffer or permit any person to use in any
manner whatsoever, county facilities for any improper, immoral or offensive purpose, or for any
purpose in violation of any federal, state, county or munieipal ordinanee, rule, order or
regulation, or of any governmental rule or regulation now in efTect or hereafter enacted or
adopted. In the event of such violation by the Auditor or if the County or its authorized
representative shall deem any eonduct on the part of the Auditor to be objectionable or improper,
the County shall have the right to suspend the contract of the Auditor. Should the Auditor fail to
correct any such violation, conduet, or practice to the satisfaction of the County within
twenty-four (24) hours after receiving notiee of such violation, eonduct, or practice, such
suspension to continue until the violation is cured. The Auditor further agrees not to commence
operation during the suspension period until the violation has been eorrected to the satisfaction of
the County.
10. TERMINATION. Should the Auditor be found to have failed to pcrform his services in a
manner reasonably satisfactory to the County as pcr the requirements of this Agreement, the
County may terminate said agreement for cause if thc Auditor fails to cure such breaeh within
fifteen (15) business days' notiee of such brcach; further thc County may terminate this
Agreemcnt for convenicnce with a thirty (30) day written notice. The County shall pay for all
professional fees for Scrviccs and expenscs incurred by thc Auditor through the eftcctive day of
any termination, but Auditor shall not be entitled to any other or furthcr recovery against County,
including, but notlimitcd to, anticipated lecs or profits on Scrvices not rcquired to bc performed.
Auditor must mitigate all such costs to the greatest cxtent reasonably possible.
II. NO DISCRIMINATION. The Auditor agrees that therc shall be no discrimination as to race,
sex, color, creed or national origin.
12. INSURANCE. The Auditor shall provide insurance as follows:
A. Commercial General Liability: Coverage shall have minimum limits of $1,000,000 Per
Occurrence, Combined Single Limit for Bodily Injury Liability and Property Damagc
Liability. This shall includc Prcmises and Operations; Indepcndent Consultants; Products
and Complctcd Operations and Contractual Liability.
B. Workers' Compensation: Insurance covering all employees meeting Statutory Limits in
compliance with thc applicable state and federal laws.
The coveragc must include Employers' Liability with a minimum limit of $500,000 for
each accident.
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C. Automobile Liability: Coverage shall have minimum limits of$500,000.
D. Professional Liability: Coverage shall have minimum limits of$l,OOO,OOO.
Special Requirements: Collier County shall be listed as the Certificate Holder and
included as an Additional Insured on the Comprehensive General Liability Policy.
Current, valid insurance policics meeting the requirement herein identified shall be
maintained by Auditor during the duration of this Agreement. Renewal certificatcs shall
be sent to the County ten (10) days prior to any expiration date upon written request by
County. There shall be a thirty (30) day notification to the County in the event of
canecllation or modification from the amounts specified above of any stipulated insurance
coveragc.
Auditor shall insure that all subconsultants comply with the samc insurance requirements
that he is required to meet. The same Auditor shall provide County with certificates of
insurance mccting thc required insurancc provisions.
13. INDEMNIFICATION. To the maximum extcnt permitted by Florida law, thc Auditor
shall indemnify and hold harmless Collicr County, its oflieers and employees from any and
all third party liabilities, damages. losses and costs, including, but not limited to, reasonable
attorneys' fees, rclating to bodily injury or tangible property damage to thc cxtent caused by
the negligence, reeklessness, or intentionally wrongfi.tl eonduet of the Auditor or anyone
employed or utilized by the Auditor in thc pcrformance of this Agreement. This
indemnification obligation shall not be construed to negate, abridgc or reduce any other
rights or remedies which otherwise may be available to an indemnified party or person
described in this paragraph.
This section does not pertain to any incident to the extent resulting from the negligence of
Collier County.
14. CONTRACT ADMINISTRATION. This Agreement shall be administered on behalf of
the County by the Clerk of Courts Fjnanee Division.
15. COMPONENT PARTS OF THIS CONTRACT. This Contract consists of the attached
component parts, all ofwhieh are as fully a part of the contraet as if herein set out verbatim:
Exhibit A - Dispute Resolution Procedures, Exhibit B - Auditor's Engagement Letter,
Exhibit C - Basis of Compensation and Schedulc, and Insurance Certificate.
16. SUBJECT TO APPROPRIATION. It is further understood and agreed by and
between the parties herein that this agreement is subject to appropriation by the Board of
County Commissioners.
17. PROHIBITION OF GIFTS TO COUNTY EMPLOYEES. No organization or
individual shall offer or give, either directly or indirectly, any favor, gift, loan, fee, service or
other item of value to any County employee, as set forth in Chapter 112, Part III, Florida
Statutes, Collicr County Ethics Ordinance No. 2004-05, and County Administrative
Proeedure 5311. Violation of this provision may result in one or more of the following
consequences: a. Prohibition by thc individual, firm, and/or any employee of the firm tram
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Annual Auditing Services
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eontact with County staff for a specitied pcriod of time; b. Prohibition by the individual
and/or firm from doing business with the County for a spccified period of time, including but
not limited to: submitting bids, RFP, and/or quotes; and, c. immediate tcrmination of any
contract held by the individual and/or firm for causc.
18. IMMIGRATION LAW COMPLIANCE: By exeeuting and entering into this agreement,
the Auditor is formally acknowledging without execption or stipulation that it is fully
responsible for eomplying with the provisions of the Immigration Reform and Control Act
of 1986 as located at 8 U.S.c. 1324, et seq. and regulations relating thereto, as eithcr may be
amended. Failure by the Auditor to comply with thc laws rcferenced herein shall constitute a
breaeh of this agreement and the County shall have the diseretion to unilaterally tcrminate
this agrecment immediately.
19. DISPUTE RESOLUTION: Except for a claim limited solely to seeking non-monetary or
equitable relief, any dispute or claim arising out of or relating to the Auditing Services, this
Agreement, or any othcr services provided by or on behalf of thc Auditor or any of its
subAuditors or agents to the County or at the County's rcquest (including any matter
involving any third party for whosc benefit any such services are provided), shall be
resolved by mediation or arbitration as set forth in Exhibit A - Dispute Resolution
Procedures attaehed hereto and madc a part hereof by rcfcrence. Judgment on any arbitration
award may be cntcred in any court having jurisdiction.
20. OFFER EXTENDED TO OTHER GOVERNMENTAL ENTITIES: Collier County
encourages and agrees to the successful proposer extending the pricing, terms and conditions
of this solicitation or resultant contract to other governmental entities at the discretion of the
successful proposer.
21. AUTHORITY TO EXECUTE. By signing bclow, the parties contlrm that the cxecution of
this Agreement has bccn duly authorized by its respective entities and that the parties signing
below are authorized to sign the agreement on behalf of such entity.
22. KEY PERSONNEL/PROJECT STAFFING: The proposer's personnel and management
to be utilized for this project shall be knowledgeable in their areas of expertise. The County
reserves the right to perform investigations as may be deemed necessary to insure that
competent persons will be utilized in the performance of the contract. Selected firm shall
assign as many people as necessary to complete the project on a timely basis, and each
person assigned shall be available for an amount of time adequate to meet the dates set forth
in the Project Sehedulc. Firm shall not ehangc Key Personnel unless thc following
conditions are met: (1) Proposed replaeements have subslantially the same or better
qualilications and/or cxpcricnce. (2) that the County is notified in writing as far in advanee
as possible. Firm shall make commereially rcasonable efforts to notify Collier County within
scven (7) days of the ehange. Thc County retains linal approval of proposed replacement
pcrsonnel.
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IN WITNESS WHEREOF, the Auditor and the County, have each, respectively, by an authorized
person or agent, hereunder set thcir hands and seals on the date and year first above writtcn.
ATTEST:
Dwig t E. Br&d~;:C~ ".
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BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY. FLORIDA
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By: MW. ~
Fred W. Coyle, Chairman
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ERNST & YOUNG LLP
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Approved as to form and
legal sufficitncy r tp Collier County:
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Annual Auditing Services
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Exhibit A
Dispute Resolution Procedures
Mediation
A party shall submit a dispute to mediation by written notice to the other party or parties. Thc mediator shall be
selected by the parties. If the parties cannot agree on a mediator, the International Institute for Conflict Prevention
and Resolution ("CPR") shall designate a mediator at the request of a party. Any mediator must be acceptable to all
parties and must confirm in writing that he or she is not, and will not become during thc term of the mediation, an
employee, partner, executive officer, director or substantial equity owner of any E& Y audit client.
The mediator shall conduct the mediation as he/she dctermincs, with the agreement of the pm1ies. The parties shall
discuss their differences in good faith and attempt, with the mediator's assistance, to reach an amicable resolution
of the disputc. The mediation shall bc treated as a settlement discussion and shall thcrefore be confidential. The
mcdiator may not testily lor eithcr party in any later proceeding relating to the disputc. The mediation proceedings
shall not be recorded or transcribed.
Each party shall bear its own costs in thc mediation. The parties shall share equally the tecs and expenses of the
mcdiator.
If the parties havc not resolvcd a disputc within ninety (90) days after written notice beginning mediation (or a
longer period, if the parties agree to extend the mediation), the mediation shall terminatc and the dispute shall be
settled by arbitration. In addition, if a party initiates litigation, arbitration, or other binding dispute resolution
proccss without initiating mediation, or bc10rc the mediation process has terminated. an opposing party may deem
the mediation requirement to have been waived and may proceed with arbitration.
Arbitration
The arbitration will be conducted in accordance with the procedures in this document and the relevant rules as
provided below as in effect on thc date of the Agreement ("Rules"), or such other rules and procedures as the
parties may agree. In the event of a conflict, the provisions of this document will control.
Every arbitration of a dispute involving an amount in controversy of five hundred thousand dollars ($500,000)
or less shall be conducted in accordance with the Commercial Arbitration Rules of the American Arbitration
Association ("AAA"), including the Expedited Procedures set 10rth below, by onc arbitrator, to be selected in
accordance with the Rules, who shall be independent, impartial and neutral with respect to the partics and the
subject matter submitted for arbitration. A sole arbitrator shall have no powcr to award any amount in cxccss of
live hundred thousand dollars ($500,000) (exclusive of interest, costs, and any attorneys' fees that may be
applicable). By submitting a claim to arbitration belore a solc arbitrator, the parties waive any right to a
recovery in any lorum in excess of tive hundred thousand dollars ($500,000) (exclusive of interests, costs, and
any attorneys lees that may bc applicablc). Such arbitration shall be conducted in accordance with the expedited
procedures below.
Every arbitration of a dispute involving an amount in controversy of more than five hundred thousand dollars
($500,000) shall be conducted in accordance with the Rules for Non-Administered Arbitration of CPR, by a
panel of three arbitrators, to be selected in accordance with the screened selection proccss provided in the Rules.
Any issue concerning the extent to which any dispute is subject to arbitration, or concerning the applicability,
interpretation, or enforceability of any of these procedures, shall be governed by the Federal Arbitration Act and
resolved by the arbitrator(s). No potential arbitrator may he appointed unless he or she has agreed in writing to
these procedures and has confirmed in writing that he or she is not, and will not become during the term of the
arbitration, an employee, partner, executive officer, director or substantial equity owner of any E&Y audit client.
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The arbitrator or arbitration panel shall have no power to award non-monetary or equitablc relief of any sort or
to make an award or impose a remedy that (i) is inconsistent with the agreement to which these procedures are
attached or any other agreement relevant to the dispute, or (ii) could not be made or imposed by a court deciding
the matter in the same jurisdiction.
Discovery shall be permitted in connection with the arbittution only to the extent, if any, expressly authorized by
the arbitration panel upon a showing of substantial need by the party seeking discovery.
All aspects of the arbitration shall bc treated as contidential. The parties and the arbitration panel may disclose
the existence, content or results of the arbitration only in accordance with the Rules or applicable professional
standards. Before making any such disclosure, a party shall give written notice to all other parties and shall
afford them a reasonable opportunity to protect their interests, except to the extent such disclosure is necessary
to comply with applicable law, regulatory requirements or professional standards.
The result ofthe arbitration shall be binding on the parties, and judgmcnt on the arbitration award may be
entered in any court having jurisdiction.
EXPEDITED PROCEDURES
The following additional procedures shall apply in the case of an arbitration held before a single arbitrator.
E-l. Limitation on Extensions
Except in extraordinary circumstances, the AAA or the arbitrator may grant a party no more than one seven-day
extension of time to respond to the demand for arbitration or counterclaim as provided in Section R-4.
E-2. Changes of Claim or Counterclaim
A claim or counterclaim may be increased in amount, or a new or ditTerent claim or counterclaim added, upon
the agreement of the other party, or the consent of the arbitrator. After the arbitrator is appointed, however, no
new or different claim or counterclaim may be submitted except with the arbitrator's consent. If an increased
claim or counterclaim exceeds seventy-l1ve thousand dollars ($75,000), the case will be administered under the
regular procedures unless all parties and the arbitrator agree that the case may continue to be processed under
the Expedited Procedures.
E-3. Serving of Notices
In addition to notice provided by Section R-39(b), the parties shall also accept notice by telephone. Telephonic
notices by the AAA shall subsequently be eonl1rmed in writing to thc parties. Should there be a failure to
conl1rm in writing any such oral notice, the proceeding shall nevertheless be valid if notice has, in fact, been
given by telephone.
E-4. Appointment and Qualitieations of Arbitrator
(a) The AAA shall simultaneously submit to each party an identical list of five proposed arbitrators drawn from
its National Roster from which one arbitrator shall be appointed.
(b) The parties are encouraged to agree to an arbitrator from this list and to advise the AAA of their agreement.
If the parties are unable to agree upon an arbitrator, each party may strike two names from the list and return it
to the AAA within seven days from the date of the AAA's mailing to the parties. If ti)J' any reason the
appointment of an arbitrator cannot bc made from the list, the AAA may make the appointment from other
members of the panel without the submission of additional lists.
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(c) The parties will be given notice by the AAA of the appointment of the arbitrator, who shall be subject to
disqualification for the reasons specificd in Section R-17. The parties shall notify the AAA within seven (7)
days of any objection to the arbitrator appointed. Any such objection shall be for cause and shall be confirmed in
writing to the AAA with a copy to the other party or parties.
E-S. Exchange of Exhibits
At least two business days prior to the hearing, the parties shall exchange copies of all exhibits they intend to
submit at the hearing. The arbitrator shall resolve disputes concerning the exchange of exhibits.
E-6. Proceedings on Documents
Where no party's claim exceeds ten thousand dollars ($10,000), exclusivc of interest and arbitration costs, and
other cases in which the parties agree, the dispute shall bc resolved by submission of documents, unless any
party requests an oral hearing, or the arbitrator determines that an oral hearing is necessary. The arbitrator shall
establish a fair and equitable procedure for the submission of documents.
E-7. nate, Time, and Place of Hearing
In cases in which a hearing is to be held, the arbitrator shall set the date, time, and place of the hearing, to be
scheduled to take place within thirty (30) days of confirmation of the arbitrator's appointment. The AAA will
notify the parties in advanee ofthe hearing date.
E-8. The Hearing
(a) Gencrally, the hearing shall not exceed one day. Each party shall havc equal opportunity to submit its proofs
and complete its case. The arbitrator shall determine the order of the hcaring, and may require further
submission of documents within two days after the hearing. For good cause shown, thc arbitrator may schedule
additional hearings within seven business days after the initial day of hearings.
(b) Generally, there will be no stenographic record. Any party desiring a stenographic record may arrange for
one pursuant to the provisions of Section R-26.
E-9. Time of Award
Unless otherwise agreed by the parties, the award shall be rendercd not later than fourteen (14) days from the
date of the closing of the hearing or, if oral hearings have been waived, from thc date of the AAA's transmittal
of the final statements and proofs to the arbitrator.
E-IO. Arbitrator's Compensation
Arbitrators will receive compensation at a rate to be suggested by the AAA regional office.
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Exhibit B
June 9, 2010
Collier County Board of County Commissions
3301 Tamiami Trail East
Naples, FL 34112
Attention: Mr. Fred W. Coyle, Chairman of the Collier County Board of County Commissioners
Commissioners:
This will confirm the engagement of Ernst & Young LLP ("we" or "E&Y") to audit and report on the
basic financial statements of the govcrnmental aetivities, the business-typc activitics, the aggregate
discretely presentcd eomponent units, cach major fund, and the aggregate remaining fund information,
which collectively comprise the basie financial statcmcnts of Collier County, Florida (the "County")
for the year ending September 30, 2010. We will also audit and report on the separate linaneial
statements of the Constitutional Officers of the County and the County Watcr and Sewcr Distriet. The
objective of our audit of the financial statements is to express opinions on the fairness, in all material
respeets, of the prcsentation of the basic financial statements f()r each applicable opinion unit in
conformity with accounting principles generally accepted in thc United Statcs. Wc also will conduct
an audit in accordanee with the Single Audit Act Amendments of 1996, and the provisions of OMB
Cireular A-133 Audits olSlates, Local Governments and Non-Pro}!1 Organizations (OMB Circular A-
133) ("A-133 Audit"), and Section 215.97 Florida Statutes, (Florida Single Audit) (collectively the
"Federal and State Single Audit"), and will include tests of accounting records, a determination of
major program(s) in aceordanee with OMB Circular A-133 and the Florida Single Audit. and other
proeedures we considcr neccssary to enable us to express an opinion on eompliancc for each major
program and to render thc rcquired reports. The services described in this paragraph may hereafter be
referred to as cither "Audit Serviec" or "Audit Serviees." This engagement letter, together with the
Collier County Contract #09-5270 "Annual Auditing Scrviecs" (0 whieh this engagement lettcr is
attached, and Exhibits A through C, shall hereafter bc referred to as thc "Agrcement".
We also will provide a rcport on internal control over financial reporting related to the financial
statements and eompliance with laws, regulations, and the provisions of contracts or grant agreements
and other matters, noneompl iance with which could havc a material eflect on the financial statcments,
as required by Government Auditing Standards. We will not perform sufficicnt procedures to render an
opinion on internal control ovcr financial reporting nor on complianec with laws. rcgulations, and the
provisions of contraets or grant agrccments and other matters, and therefore. we will not express sueh
an opinion. This report is intendcd solely l'or the information and use of the audit committee,
management, and speeifie legislative or regulatory bodics and is not intended to be and should not bc
used by anyonc other than these speci lied parties.
We will report on the fairncss of the schedule of expenditures of federal awards and statc financial
assistance when considered in relation to the financial statements taken as a whole. We also will report
on:
1. Internal control related to major programs and provide an opinion on compliance with laws,
regulations, and the provisions of contracts or grant agreements that could have a direct and
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material effect on each major program in accordance with the Single Audit Act
Amendments of 1996 and OMB Circular A-133 and Section 215.97 Florida Statutes.
11. The A-133 and Florida Single Audit Act report on internal control and eompliance is
intended only for the information and use of the audit committee, management, specific
legislative or regulatory bodies, federal and state awarding ageneies, and, if applicable,
pass-through entities and are not intended to be and should not bc us cd by anyone other
than these spceified partics.
111. Report on compliance with Florida Statutes Seetion 29.008 and 29.0085 related to the
certified statement of County Funded Court Related Functions.
Should conditions not now anticipated preclude us from completing our audits and issuing our reports
as contemplated by the preceding paragraphs, we will advise you and the Audit Committee or other
equivalent group promptly and take such action as we deem reasonably appropriate, in good faith and
will discuss sueh matter with you and the Audit Committee or othcr equivalent group promptly.
Audit Responsibilities and Limitations
We will conduct our audit of the basie finaneial statemcnts in accordance with auditing standards
generally accepted in the United States, as promulgated by the Ameriean Institute of Certified Publie
Accountants ("AICPA"), and the standards for finaneial audits contained in Government Auditing
Standards issucd by the Comptrollcr General of the United States. Those standards require that we
obtain reasonable rather than absolute assurance that the basic financial statements for each opinion
unit are free of material misstatement whether eaused by error or fraud. As the County is awarc, there
are inherent limitations in the audit process, including, for example, selective testing and the possibility
that collusion or forgery may precludc thc detection of material error, traud, and illegal aets.
Accordingly, a material misstatement may remain undetected. Also, an audit is not designed to detect
error or fraud that is immaterial to the basic finaneial statemcnts. We will conduct our A-133 and
Florida Single Audit Act audit in aceordance with auditing standards promulgated by the AICPA, the
standards for financial audits contained in Government Auditing Standards issued by the Comptrollcr
General of the United States, the Single Audit Aet Amcndments of 1996, OMB Circular A-133,
"Audits of Statcs, Local Governments, and Non-Profit Organizations," and Section 215.97 Florida
Statutes.
As part of our audits, we will eonsider, solely for the purpose of planning our audit and determining
the nature, timing, and cxtcnt of our audit procedurcs, the County's internal control over financial
reporting. This consideration will not be sufficient to enable us to provide assurancc on internal eontrol
over financial reporting or to identify all significant deficiencies and material weaknesses.
We will communicatc in writing to management and to the Audit Committee or other equivalent group
all signiticant deficiencies and material weaknesses identified during thc audit of the County's
financial statements, as well as any significant deficicncies and material weakncsses communieated to
management and to the Audit Committee or other equivalcnt group in previous audits that havc not yet
been remediated.
If we determine that there is evidence that fraud or possible illegal acts may have occurred, we will
bring such matters to the attention of an appropriatc level of management. Ifwe become aware of fraud
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involving senior management or fraud (whether by senior management or other employees) that causes
a material misstatement of the basic financial statements, we will report this matter directly to the
Audit Committee or other equivalent group. We will dctermine that the Audit Committee or other
equivalent group and appropriate mcmbers of management are adequately informed of illegal acts that
eome to our attention unless they are clcarly inconsequential. In addition, wc will inform the Audit
Committec or other cquivalent group and appropriate members of management of significant audit
adjustmcnts, material violations of contracts or grant agreements and matcrial abuse noted during our
audit procedures.
We also may communicate other opportunities we observe for economies in or improved controls over
thc County's operations.
As part of our engagemcnt, we will apply certain limited procedures to the County's required
supplcmentary information (RSl). RSI consists of Management's Discussion and Analysis, budgetary
eomparison schedules, pension and Other Post-Employment Benefits (OPEB) information and
infrastructure information under modified approach reporting, as applieable. Those limited procedures
will consist principally of inquiries of management regarding the methods of measurement and
presentation of RS1, which management will affirm to us in its representation letter. However, we will
not audit the information and will not express an opinion on it.
Supplementary information othcr than RSI, such as combining and individual fund and nonmajor fund
financial statements, introductory and statistical scctions, also may accompany the County's basie
financial statements. We will subjeet all supplementary information that is financially oriented sueh as
combining and individual fund and nonmajor fund finaneial statements to the audit proeedures applied
in our audit of the basie linaneial statcments and render our opinion on whethcr that information is
fairly stated. in all matcrial rcspccts, in relation to thc basic financial statemcnts taken as whole. We
will not subject supplementary information that comprises nonaeeounting information or accounting
information not directly related to the basic financial statemcnts such as the introductory and/or
statistical sections to the auditing proccdures applied in our audit of the basie financial statements, and
therefore will not exprcss an opinion on this supplemcntary information.
To the extent required by law, wc will make our audit documentation available to a federal or state
agency or the Comptrollcr Gcneral of the United Statcs Government Accountability Office and provide
eopics upon their request. Audit doeumentation also will be madc available upon request to appropriate
auditors and reviewers. We shall promptly notify the County of any such request to revicw our audit
documentation.
An audit performed in aecordanee with Government Auditing Standards is not designed to detect
violations of laws or regulations or provisions of contracts or grant agreemcnts that do not have a
direct and material etleet on the financial statements or other financial data significant to the audit
objectives.
Because the determination of abuse is subjective, an audit conducted in accordancc with Government
Auditing Standards does not provide reasonable assuranee of detecting abusc.
In some circumstances in accordance with Government Auditing Standards, we may be required to
report fraud, illegal acts, violations of provisions of contracts or grant agreemcnts and abuse directly to
parties external to the County.
Agreement #09-5270
Annual Auditing Services
Page 12 of 19
In aecordance with Government Auditing Standards, we will report in a management letter immaterial
violations of provisions of contraets or grant agreements, immaterial abuse, and deficiencies in internal
control other than significant deficiencies (and those that individually, or in thc aggregate, are material
weaknesses) unless clearly inconsequential considering both qualitative and quantitative factors.
Under Government Auditing Standards, wc are required to provide to the County our most recent peer
review report and any letter of comment, as well as subsequent peer rcview reports and letters of
comment received during the term of this Agreement. Our most recent peer review rcport, letter of
comment, and our responses to the letter of eommcnt have been previously providcd to the County. We
will provide futurc pecr revicw rcports to the County when available.
Management's Responsibilities and Representations
The basie financial statements are the responsibility of the County's management, which is also
responsible for establishing and maintaining effectivc internal control, for properly recording
transactions in thc accounting reeords, for safeguarding assets, and for the overall fair presentation of
the basic financial statements. Management of the County also is responsible for the identilication of,
and for the County's complianee with. laws and regulations and provisions of contraets and grant
agreements applicable to its activities.
Management is responsible for adjusting the basic financial statements to correct material
misstatements and for affirming to us in its representation letter that the efleets of any unrecordcd audit
differences accumulated by us during the current audit and pertaining to thc latest period presented are
immaterial, both individually and in the aggregate, to the basic financial statements taken as a whole.
Management is responsible for apprising us of all allegations involving financial improprieties
received by management or the Audit Committee or other equivalent group (rcgardless of thc source or
form and including, without limitation, allegations by "whistle-blowers"), and providing us full aecess
to these allegations and any intcrnal investigations or them, on a timely basis. Allegations of financial
improprieties includc allegations of manipulation of linancial results by management or cmployees,
misappropriation of asscts by management or cmployees, intentional eireumvention of internal
controls, inappropriate inlluenee on rclatcd party transactions by related partics, intentionally
misleading E& Y, or other allegations of illcgal acts or jraud that could result in a misstatement of the
Jinancial statemcnts or otherwise affect the linaneial reporting of the County. If the County limits the
information otherwise available to us under this paragraph (bascd on the County's claims of
attorney/client privilege, work product doctrine, or othcrwise), the County will immediately inform us
of the fact that certain information is bcing withheld from us. Any such withholding of information
could be considered a rcstriction on the seope of the audit and may prevent us from opining on the
County's finaneial statcmcnts; alter the form of report wc may issue on sueh financial statements; or
otherwise affect our ability to continuc as the County's independent auditors. The County and we will
disclose any sueh withholding of information to the Audit Committee or equivalent group.
As required by auditing standards as promulgated by the AICPA, wc will make spccific inquiries of
management about the representations contained in the basic Jinancial statements. Those standards also
require that, at the conclusion of the audit, we obtain representation letters from eertain members of
management about these matters. The responses to those inquiries, the written representations, and the
results of our audit tests comprise the evidential matter we will rely upon in forming an opinion on the
Agreement #09-5270
Annual Auditing Services
Page 13 of ] 9
applicable opinion units for the basic financial statements. Management is responsible for providing us
with all financial records and related information on a timely basis, and its failure to do so may cause
us to delay our report, modify our procedures, or even tcrminate our engagement.
Management is responsible for the following, as provided in Government Audiling Standards:
. Distributing the report on internal control over financial reporting and on compliance and
other matters, as wcll as making eopies thereof available for public inspection unless the
report is restricted by law or regulation, or eontains privileged and confidential
information.
. Acknowledging the auditor's role (if any) in preparing draft financial statements and
related notes, or in converting cash-basis financial statements to aecrual-based financial
statements.
. Reviewing, approving and taking responsibility for the financial statements and related
notes.
. Identifying for you previous financial audits, attestation engagements, performance audits
or other studies related to the objectives of thc audit being undertaken and the corrective
actions taken to address significant findings and recommendations.
. Applying a process to traek the status of audit findings and reeommendations.
. Providing views on any of your current findings, conclusions, and recommendations, as
well as managcment's planned eorreetive actions, for the report, and the timing and
format for providing that information.
. Taking timely and appropriate steps to remedy fraud, illegal acts, violations of provisions
of contracts or grant agreements, or abuse that you report.
Management is responsible for the following as provided in OMB Circular A-133 and Section 215.97,
Florida Statutes:
. Complying with the requirements of Offiee of Management and Budget (OMB) Circular
A-133, Audils oj'Slales, Local Governments. and Non-Profit Organizalions and Section
215.97 Florida Statutes;
. Preparing the appropriate financial statcments, including the schedule of expenditures of
federal awards and state financial assistance. in accordance with OMB Cireular A-133
and Section 215.97 Florida Statutes;
. Establishing and maintaining effective internal control ovcr eompliance for federal and
state programs that provides reasonable assurance that federal and state awards are being
managed in eomplianee with laws, regulations. and the provisions of contracts or grant
agreemcnts that eould have a material effect on each of its fcderal and state programs;
Agreement #09-5270
Annual Auditing Services
Pagel40fl9
. Complying with laws, regulations, and the provisions of eontracts and grant agreements
related to each of its federal and state programs;
. Following up and taking corrcctive action on audit findings, including preparing a
summary schcdule of prior audit findings and correctivc aetion plans as required by OMB
Circular A-133 and Section 215.97 Florida Statutes;
. Submitting thc reporting package to required reeipients and the data collection form to the
designated federal audit clearinghouse; and
. Communicating to E& Y any signifieant vendor rclationships wherc the vendor IS
responsible for program compliance.
Fees and Billings
The fee for our audit services for the fiscal year ending September 30, 2010 is as follows:
Total base fee
$575,000*
We will submit our invoices aecording to the schedule included as Exhibit C, Basis of Compensation
and Schedule. Payment shall be made in accordance with Chapter 218, Florida Statutes, also known as
the "Local Government Prompt Payment Act." Billings shall includc dctail of employees and hours
worked during eaeh billing period.
*Should the numbcr of the County's grant programs required to be audited as major exceed twenty
(20) programs, our fee for such additional major programs will be scvcn thousand five hundred dollars
($7,500.00) per program and the amount of thc last billing will be adjusted accordingly by change
order. Additionally, our fee to perform and issue a report on Agreed Upon Procedures related to the
Sheritrs Investigative Funds will be seven thousand dollars ($7,000.00) if the major grant programs
exeeed twenty (20), otherwisc the Sheriffs Invcstigative Funds will be included under the major
programs within the agrccment, the amount of the last billing to be adjusted aceordingly by change
order.
For any scope changes rcsulting tram other additional services that may be rcquested by the County,
we will notify the County or the estimated hours in advance and provide a fee estimate for approval by
the County based on the additional audit effort required at the following billing rates:
Level
Partner $ 395
Senior Manager $ 280
Manager $ 225
Senior $ 165
Staff $ ]25
Our estimated fees and schcdule of performance are based upon, among other things, our preliminary
review of the County's records, and the representations County personnel have made to us and are
dependent upon the County's personnel providing a reasonable levcl of assistance. Should our
Agreement #09-5270
Annual Auditing Services Page 15 of t9
assumptions with respect to these matters be incorrect or should the condition of the records, degree of
cooperation, or other matters beyond our reasonable control require additional commitments by us
beyond those upon which our estimated fees are based, we may adjust our fees and planned completion
dates upon issuance of a written Change Order signed by E&Y and the County. In addition, fees for
any special audit-related projccts, such as proposed business combinations or research and/or
consultation on special business or financial issues, will be billed separately from the audit lee reICrred
to above and will be the subject of an amendment signed by E&Y and the County.
In the event we are requested or authorized by the County or are required by government regulation,
subpoena, or other legal process to produce our documents or our personnel as witnesses with respect
to our engagements for the County, the County will, so long as wc are not a party to thc procecding in
whieh the information is sought, reimburse us for our professional time and expenses, as well as the
reasonablc fees and expense of our legal counsel, incurred in responding to sueh requests upon written
Change Order signed by E&Y and the County.
Hourly rates and fees for subsequcnt years will be the lesser of the South Urban Consumer Price Index
(CPI) based on the previous twelve (12) months or three pcrccnt (3%).
Other Matters
From time to time, and depending upon the circumstanccs, personnel from any affiliate of E&Y, any
other member of the global Ernst & Young network or any of their respective affiliates other than
E&Y, and from independent third party service providers (including independent consultants), may
participate in providing the Audit Services.
The County shall not, during the term of this Agreement and for twelve (12) months following its
termination for any reason, without the prior written consent of E&Y, solicit for employment, or hire,
any eurrent or former partner, principal, or profcssional cmployee of E& Y, any affiliate thereof, or any
other mcmber of the global Ernst & Young network or any of their respective affiliates a) if sueh
partner. principal, or professional employee has been involved in the performanee of any audit, rcview,
or attesl service for or relating to the County at any time during the thcn current fiscal year of the
County up to and including the date of the audit report for that year, or in the twelve (12) months
preceding the audit report date for the immediately preeeding liseal year and b) unless such partner,
principal, or professional employce does not influence E&Y's operations or financial policies and has
no capital balances or any other financial arrangemcnt with E&Y.
Except for a claim limited solely to seeking non-monetary or equitable rclief, any dispute or claim
arising out of or relating to the Audit Serviees, this Agreement or any other scrviees provided by or on
behalf of E&Y or any of its subconsultants or agents to the County or at thc County's request
(ineluding any matter involving any third party for whose benefit any such scrviccs are provided), shall
be resolved by mediation or arbitration as sct forth in thc attachment to this Agreement. Judgment on
any arbitration award may be entered in any court having jurisdiction.
If any portion of this Agreement is held to be void, invalid, or otherwise unenforeeable, in whole or
part, the remaining portions of this Agreement shall remain in effect.
Agreement #09-5270
Annual Auditing Services
Page 16 of 19
1111111111111111111111111111111111"" S!l ERNST & YOUNG
E& Y appreciates the opportunity to be of assistance to the County. Please si~n below on behalf of the
County and return it to Thomas J. Bradley, Ernst & Young LLP. 100 N.E. 3 Avenue. Suite 700. Fort
Lauderdale, FL 33301.
Very truly yours,
~T hLL'P
Agreed and accepted by:
Collier COU~y
W,
By:
Fred W. Coyle
Title: Chairman of the Collier County Board of County Commissioners
~
'7 - {t - Ie
Date
Dated':{2-J~J,2.. ~ ~ .
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Approvedf's t D arid
legal suffitie' County:
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Print Name
Agreement #09-5270
Annual Auditing Services
Page 17 of 19
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Exhibit C
Basis of Compensation and Schedule
1. For the Services providcd for in this Agrecment, County agrees to make the lump sum
payments to Auditor in aeeordanee with the terms statcd below. Auditor will invoice the
County in accordance with thc following Schedule; and payment shall be made in aceordance
with Chapter 218, Florida Statutes, also known as the "Local Government Prompt Paymcnt
Aet." Payment of any particular line item noted bclow shall not be due until all services
associatcd with any sueh line itcm have been substantially completed to County's reasonable
satisfaction.
2. Payments for Additional Services of Auditor will bc tn aeeordance with Article 4 of the
Agreement.
---- -
Task I Meet with executives and financial management to $5,000 Upon Completion of all items
July co-develop expectations. Conduct planning associated with Task 1.
meetings, develop detailed audit plan. Attend Audit
Committee Meeting, begin interim fieldwork
(understanding and testing of internal controls and
systems). Begin single audit planning and interim
testing.
Task 2 Significant completion or control testing, risk $120,000 Upon Completion of all items
'iovember assessmcnts and audit planning. Constitutional assoeiated with Task 2.
Ofticer Gcncral Lcdgers provided to the auditors.
Begin performancc of substantive testing of
account balances.
Task 3 Significant complction of ficldwork of $120,000 Upon Complction of all items
'iovember- Constitutional Ortlcers. Review of Constitutional associated with Task 3.
Decem ber Financial Statemcnts and conduet exit interviews
on Constitutional Statements December 1-15, 2010.
Begin performanee of substantive testing of
account balances- Board of County
Commissioners General Lcdger provided
December 15, 20 I O. Continue Single Audit testing.
Task 4 $150,000 Upon Completion of all items
I an uary Board financial statement audit signifieantly assoeiated with Task 4.
complete. Single Audit significantly completc The
Clerk of Courts ovcrsees preparation of dralt
financial statements, notes and required
supplemental schedules and statistical data. First
draft of financial statcments to auditors January 21,
2011. First round of eotnments on initial level
review provided to Finance January 28, 2011.
Second draft to auditors onc weck aficr rcview.
Task 5 Issue opinion on Comprehensive Annual Financial $180,000 Upon completion of all items
February Report (CAFR), including all Constitutional Offieer associatcd with Task 5.
Agreement #09-5270
Annual Auditing Services Page 18 of 19
-- ----- - -",- -~._,_._,-
reports. Issue all other requircd reports, including
Present Single Audit. Present CAFR to the Board
February 22, 20 II, Completion and delivery of all
other required reports, including Single Audit.
Data Collection reports Februarv 28, 2011. *
TOTAL FEE* (Total Items 1- 5) $575,000
*Should the number of the County's grant programs required to be audited as major exceed twenty
(20) programs, our fee for such additional major programs will be seven thousand five hundred dollars
($7,500,00) per program and the amount of the last billing will be adjusted aeeordingly by written
Change Order signed by the parties. Additionally, our fec to perform and issue a report on Agreed
Upon Procedures related to thc Sheriffs Investigative Funds will be seven thousand dollars
($7,000.00) and the amount of the last billing will bc adjusted accordingly by written Change Order
signed by thc parties should the number of major programs exeeed twenty (20).
This schedule of performance is based upon the County's personnel providing a reasonable level of
client assistancc as well thc County's records being reasonably maintained. Should the Auditor's
assumptions with rcspect to thc condition of the rccords, degree of cooperation, or other matters
beyond Auditor's reasonable eontrol require additional commitments by Auditor beyond those upon
which this schedule is based, Auditor reservcs the right to adjust planncd eompletion dates with the
County in writing.
Agreement #09-5270
Annual Auditing Services
Page 19 of 19
------.. I DATE (MM/OO/YYYY)
ACC>R~. CERTIFICATE OF LIABILITY INSURANCE
~' 06/23/2010
PROIHl(:f:R THIS CERTU"ICATE IS ISSUED AS A MATTER OF INFORMATION ONLY
Aon Risk services central, Inc.
philadelphia PA office AND CONFERS NO RIGHTS UPON THE CERTIHCATE HOLDER. THIS
One Liberty place CERTI....CATE DOES :\'01' AMEI\D, EXTEND OR ALTER THE
1650 Market Street COVERAGE Af'FORDED BY THE POLICIES BELOW.
sui te 1000
Phpa~,"l~hia PA 19103 USA FAX- (2151 255-1893 INSURERS AFfOROJ:\G COVERAGE :"IIAIC#
PHO]\"E. 215 55-2000
Ii'l:SURIW INSURER A Insurance company af the State of PA 19429
Ernst & young LLP INSURER B; New Hampshire Ins Ca 23841
Attn.: Mark Altberg
200 Plaza Drive lNSURERC Illinois National Insurance Ca 23817
Secaucus NJ 07094-3699 USA
INSURER D Chart; 5 Casualty company 40258
INSURERE Fede ra 1 Insurance company 20281
COVERAGES
-
~
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'0
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==
THE POLICIES OF INSURA:-JCE LISTED BELOW HAVE BEEN ISSUED TO THE Ii'lSllRED J\'AMED ABOVE FOR THE POLICY PERIOD INDICATED NOTWITH$TA!\DING
A:-.lY REQUIREMENT, TERM OR COi'lDITIOI'< OF ANY CO!\'TRACT OR OTHER DOCUMEJ\T WITII RESPECT TO WHICH THIS CERTIFICATE MAYBE ISSUED OR MAY
PERTAIi'l, TI-IF.INSllRANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS. EXCLUSIO:-JS AJ\'D CO.'\JDITlONS OF SUCII POLICIES,
AGCiREGATE LIMITS SHOWN MAY HAVE BERN REDUCED BY PAID CLAIMS, LIMITS SHOWN ARE AS REQUESTED
IJ\SR AlW
LTR I:'oIS~~ TyrE or IJ\Sl:RA!';CE POLICY NUMBER POLICY EFFECTI\'~: l'OLleY EXI'IRA nOI\' LIMITS
DAn: :\tM/DDN'\'YY DATE(MMIDDlYYYYj
E 35243636 01/01/2010 01/01/2011 EACH OCCURRENCE $1,000,000
r""'~' General liability
X (()MM~R(]"I (.!;mRA,L I IABILIlY DAMAGE TO RENTFD $1,000,000
(] >\lMS M^D~ ~ 0(( IJR PREMISES (Ea occurnnce)
>. (Anyoncpcrson)
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X prod-Camp op In(l In Genl Agg PFRSO?\'AL & ADV I~JURY $1,000,000 ~
~
"-
GENERAL M,GRH,ATE $2,000,000 '"
N
C,EN'L Mi(lREliATE LIMIT APPLIES PER '"
m
PRODUCTS - COMl'/Op Al,(; 0
D POLICY D PRO- 0 LOC 0
JECT Employee Benefit tia $1,000,000 "-
~
F AUTOMOBILE LIABILITY 73184332 01/01/2010 01/01/2011 ..
Cl.lMBll',ED SII\'GLE L1\lIT 0
'X ANY AUTO Automobile - Business (Faaccidcnt) $1,000,000 Z;
7- ~
ALL OV,'NED AUTOS BODILY INJURY :;
~ u
SCHEDL:LED AUTOS (Pe'per"oIl) ~
Lx -
HIRED AUTOS BODILY INJURY ~
Lx U
?"ON O\VI\'ED AL:TOS (I'cr ,,~cidl'l1()
I--
I-- PR()I'FRTYIMMAGE
(l'craccidel1t)
GARA<;t: UARILlTY Al:1'O ONLY - EA ACCIDENT
R ANY AUTO OTHER THAN EAMT
AUTO O:'\'LY
AGG
G EXCESS It'MBRELLA LIABILITY AuC3753547-09 01/01/2010 "' 11 EACH OCn;RRENCE H,UUU,UUO
~ OCCUR D umbrella $1,000,000
CLAlMStl.1ADE MiGRE(,ATJ::
B DEDUCTIBLE
RHFJ\TION
B WC4288824 08/01/2009 '0' X 1:,"1(: STATu,-1 10TH-
WORKERS COMPE[\:SA nON A[\:D workers compensati on-AO~ TORY LIMITS ER
EMPLOYERS' LIABILITY Y/[\: $1,000,0001
a 0 wC4288827 08/01/2009 08/01/2010 E.L. EAC/-IACClDE:'-<I
ANY PROPRIETOR PARTNER i EXECUTIVE workers compensat;on-AO~
()HICERiMEMBER EXCI.UDFD'! E.L_ DISEASE-I'A EMPLOYEE $1,000,000
B (l\-hndatol)'in[\:H) WC4288825 08/01/2009 08/01/2010
workers Compensat;on-FL E.L DISb\SF-I'OLlCY LIMIT $1,000,000
II ye_, des.cribe under SPECI,\L PROVISIONS bel"",
OTHER ~
=-
DESCRIPTION OF OPERATIONS/LOCATIO:>;S;VEHICLESiEXC!.USJOJ\S ADDED BY ENDORSEMENT/SPECiAl. PROVrSIO~S ~
Re: Collier county is i ncl uded as an Additional Insured, as its interest may appear.
~
CERTIFICATE HOLDER
collier county
purchasing Department
3301 Tamiami Trail East
Naples, FL 34112 USA
CANCELLATION
ii...I
.-
..\L'TI]!j[{I/ED REPRESE~T\lIVE
~~S"'........... ~~
SIIOLJI.Il ^,\Y OF HU' ABOVE Dr-SCRIBED POLICIES BE CA~CELLE[) BEEORF TIIF EXPJR,>\TIOI\'
DATE TllFRFOF, THE ISSUING INSURER WILL EKDfAVOR TO MAlI.
30 DAYS WRITTEN NOTICE TO THE CERTIFICATE JIOl,DER NAMED TO THE LEFT.
GUT EAILURE TO DO SO SHALL IMPOSE ~O UIH.J(;ATlON OR 1,IABlLlTY
OF ANY KIND UPOI\' THE 1"-'Sl'RER, ITS AUENI'S OR REI'RFSFt\TArIVES
ACORD 25 (2009/01)
Dl988-2009 ACORD CORPORATION. All rights resen'cd_
The ACORD name and logo are rcgistl'rcd marks of ACORD
Attachment to ACORD Certificate for Ecn>! & Yo"ng LLP
The tenns. conditions and provisions noted below are hereby attached to the captioned certificate as additional description of the coverage
afforded by the insurer(s). This attachment docs not contain all terms. conditions, coverages or exclusions contained in the policy.
INSL'RED
Ernst & Young LLP
Attn.: Mark Altberg
200 plaza Drive
Secaucus NJ 07094-3699 USA
INSURER F Paci fi c Indemnity Co 20346
[NSURER G American Guarantee & Liability Ins Co 26247
IJ\SURER
IJ\SURER
INSURER
ADDITIONAL POLlCtES
Ira policy below does not include limit information, refer to the corresponding policy on the ACORD
certificate form for policy limits.
ADD'L ,'OUCY Nl'\1U~;R POLICY POLlCY
I~SR t:XI'IIUTlON
IJliSRD TV"": OF INSlJRAl'iCE POLICY DESCRIPTION EFFMTl\'" LIMITS
LTR DATF. DATE
WORKERS COMPENSATION
WC4288826 b8/01/2009 08/01/2010
C workers compensation-WI
WC4288823 8/01/2009 08/01/2010
A Workers Compensation-OR
WC4288822 8/01/2009 08/01/2010
A workers compensation-cA
WC4288828 8/01/2009 08/01/2010
B workers compensation-TX
wc4288829 8/01/2009 08/01/2010
A Workers compensation-MA
DESCRIPTl<lN (IF OPERAT](lNS/LOCA T10!'JS/VEHICLES,EXCLUS10NS ADDED BY l'NDORSI',MI' NT/SPECIAL PROVISIO?\'S
Certificate No :
570039297559
Ar:JIII GLOBAL
Verification of Insurance
We, the undersigned Insurance Brokers, hereby verify that North American Capacity Insurance
Company has issued the following described insurance, which is in force as of the date hereof:
Issued to: Collier County
Purchasing Department
3301 Tamiami Trail East
Naples, Florida
34112
U.S.A.
Type of Insurance: PROFESSIONAL INDEMNITY INSURANCE
Name of Assured: Ernst & Young U.S. LLP
Policy No, ZZL0000059-06
Underwriters: North American Capacity Insurance Company
Period: 12:01 a.m. February 15th, 2010 to 12:01 a.m. February 15th, 2011
Limit: US$1 ,000,000 each claim and in the aggregate
Subject to the terms, conditions, exclusions and limitations of the Policy.
This document is furnished as a matter of information only. The issuance of this document
does not make the person or organization to whom it is issued an additional Assured, nor does
it modify in any manner the contract of insurance between the Assured and the Underwriters.
Any amendment, change or extension of such contract can only be effected by specific
endorsement attached thereto.
Aon Minet Inc.
Date: June 25, 2010
Montreal, Quebec
Per:
'~C:ZJ1-
Senior Vice President
2010VOI000039.doc
Professions Practice I Minet Inc
700 de La GauchetiEne Street West I Suite 1800 I Montreal, Quebec, Canada H3B OAS
t: 514-288-22731 f: 514-982-5175
w; aon.com