Storey Creek Community Development District Proposer DiBartolomeo, McBee, Hartley & Barnes, P.A. Certified Public Accountants 2222 Colonial Road, Suite 200 Fort Pierce, Florida 34950 (772) 461-8833 591 SE Port St. Lucie Boulevard Port Saint Lucie, Florida 34984 (772) 878-1952 Contact: Jim Hartley, CPA Principal TABLE OF CONTENTS Letter of Transmittal Professional Qualifications . Professional Staff Resources ................................................................................................. 1-2 . Current and Near Future Workload ....................................................................................... 2 . Identification of Audit Team .................................................................................................... 2 . Resumes ................................................................................................................................ 3-5 . Governmental Audit Experience .............................................................................................. 6 Additional Data . Procedures for Ensuring Quality Control & Confidentiality ................................................... 7 . Independence ......................................................................................................................... 7-8 . Computer Auditing Capabilities .............................................................................................. 8 . Contracts of Similar Nature ..................................................................................................... 9 Technical Approach . Agreement to Meet or Exceed the Performance Specifications ........................................... 10 . Tentative Audit Schedule .................................................................................................... 11 . Description of Audit Approach ...................................................................................... 12-15 . Proposed Audit Fee ............................................................................................................. 16 DMHB DIBARTOLOMEO, MCBEE, HARTLEY & BARNES, P.A. CERTIFIED PUBLIC ACCOUNTANTS Storey Creek Community Development District Audit Selection Committee Dear Committee Members: We are pleased to have this opportunity to present the qualifications of DiBartolomeo, McBee, Hartley & Barnes, P.A. (DMHB) to serve as Storey Creek Community Development District’s independent auditors. The audit is a significant engagement demanding various professional resources, governmental knowledge and expertise, and, most importantly, experience serving Florida local governments. DMHB understands the services required and is committed to performing these services within the required time frame. We have the staff available to complete this engagement in a timely fashion. We audit several entities across the State making it feasible to schedule and provide services at the required locations. Proven Track Record— Our clients know our people and the quality of our work. We have always been responsive, met deadlines, and been willing to go the extra mile with the objective of providing significant value to mitigate the cost of the audit. This proven track record of successfully working together to serve governmental clients will enhance the quality of services we provide. Experience—DMHB has a history of providing quality professional services to an impressive list of public sector clients in Florida. We currently serve a large number of public sector entities in Florida, including cities, villages, special districts, as well as a large number of community development districts. Our firm has performed in excess of 100 community development district audits. In addition, our senior management team members have between 25 and 35 years experience in serving Florida governments. DMHB is a recognized leader in providing services to governmental and non-profit agencies within the State of Florida. Through our experience in performing audits, we have been able to increase our audit efficiency and therefore reduce cost. We have continually passed this cost saving on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with audit standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up to date on all changes that are occurring within the industry. 2222 Colonial Road, Suite 200. Fort Pierce, Florida 34950.772-461-8833 . Fax: 772-461-8872 591 S.E. Port St. Lucie Blvd., .Port St. Lucie, Florida 34984.772-878-1952.Fax: 772-878-1709 Member AICPA Member AICPA Division for CPA Firms Member AICPA Private Company Practice Section WWW.DMHBCPA.NET Timeliness – In order to meet the Districts needs, we will perform interim internal control testing by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 31st. Follow up review will be completed as necessary. Communication and Knowledge Sharing— Another driving force behind our service approach is frequent, candid and open communication with management with no surprises. During the course of the audit, we will communicate with management on a regular basis to provide you with a status report on the audit and to discuss any issues that arise, potential management letter comments, or potential audit differences. In the accompanying proposal, you will find additional information upon which you can evaluate DMHB’s qualifications. Our full team is in place and waiting to serve you. Please contact us at 2222 Colonial Road, Suite 200 Fort Pierce, FL 34950. Our phone number is (772) 461-8833. We look forward to further discussion on how our team can work together with you. Very truly yours, DiBartolomeo, McBee, Hartley & Barnes, P.A. PROFESSIONAL QUALIFICATIONS DiBartolomeo, McBee, Hartley & Barnes, P.A. is a local public accounting firm with offices in the cities of Fort Pierce and Port St. Lucie. The firm was formed in 1982. . Professional Staff Resources Our services will be delivered through personnel in both our Port St. Lucie and Ft. Pierce offices, located at 591 S.E. Port St. Lucie Blvd., Port St. Lucie, FL 34984 and 2222 Colonial Road, Suite 200, Fort Pierce, Florida 34950, respectively. DMHB has a total of 19 professional staff including 9 with extensive experience serving governmental entities. Professional Staff Number of Classification Professionals Partner 4 Managers 2 Senior 2 Staff 11 19 DiBartolomeo, McBee, Hartley & Barnes provides a variety of accounting, auditing, tax litigation support, estate planning, and consulting services. Some of the governmental, non-profit accounting, auditing and advisory services currently provided to clients include: . Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under the OMB A-133 audit criteria . Issuance of Comfort Letters, consent letters, and parity certificates in conjunction with the issuance of tax-exempt debt obligations, including compiling financial data and interim period financial statement reviews . Assisting in compiling historical financial data for first-time and subsequent submissions for the GFOA Certificate of Achievement for Excellence in Financial Reporting 1 PROFESSIONAL QUALIFICATIONS (CONTINUED) . Professional Staff Resources (Continued) . Audits of franchise fees received from outside franchisees . Preparation of annual reports to the State Department of Banking and Finance . Audits of Internal Controls – Governmental Special Project . Assistance with Implementation of current GASB pronouncements . Current and Near Future Workload In order to better serve and provide timely and informative financial data, we have comprised an experienced audit team. Our present and future workloads will permit the proposed audit team to perform these audits within the time schedule required and meet all deadlines. . Identification of Audit Team The team is composed of people who are experienced, professional, and creative. They fully understand your business and will provide you with reliable opinions. In addition, they will make a point to maintain ongoing dialogue with each other and management about the status of our services. The auditing firm you select is only as good as the people who serve you. We are extremely proud of the outstanding team we have assembled for your engagement. Our team brings many years of relevant experience coupled with the technical skill, knowledge, authority, dedication, and most of all, the commitment you need to meet your government reporting obligations and the challenges that will result from the changing accounting standards. A flow chart of the audit team and brief resumes detailing individual team members’ experience in each of the relevant areas follow. Jim Hartley, CPA – Engagement Partner (resume attached) Will assist in the field as main contact Jay McBee, CPA – Technical Reviewer (resume attached) Christine Kenny, CPA – Senior (resume attached) Jim Hartley Partner – DiBartolomeo, McBee, Hartley & Barnes Experience and Training Jim has over 35 years of public accounting experience and would serve as the engagement partner. His experience and training include: • 35 years of non-profit and governmental experience. • Specializing in serving entities ranging from Government to Associations and Special District audits. • Has performed audits and advisory services for a variety of public sector entities. • Has extensive experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines. • Experienced in maintaining the GFOA Certificate of Achievement. • 120 hours of CPE credits over the past 3 years. Recent Engagements Has provided audit services on governmental entities including towns, villages, cities, counties, special districts and community development districts. Jim has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Jim currently provides internal audit and consulting services to governmental entities and non-profit agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Jim provides auditing services to the Fort Pierce Utilities Authority, St. Lucie County Fire District, City of Port St. Lucie, Tradition CDD #1 – 10, Southern Groves CDD #1-6, Multiple CDD audits, Town of St. Lucie Village, Town of Sewall’s Point, Town of Jupiter Island along with several other entities, including Condo and Homeowner Associations. Education and Registrations • Bachelor of Science in Accounting – Sterling College. • Certified Public Accountant Professional Affiliations • Member of the American Institute of Certified Public Accountants • Member of the Florida Institute of Certified Public Accountants • Member of the Florida Government Finance Officers Association Volunteer Service • Treasurer & Executive Board - St. Lucie County Chamber of Commerce • Budget Advisory Board - St. Lucie County School District • Past Treasurer - Exchange Club for Prevention of Child Abuse & Exchange Foundation Board • Board of Directors – State Division of Juvenile Justice Jay L. McBee Partner – DiBartolomeo, McBee, Hartley & Barnes Experience and Training Jay has over 45 years of public accounting experience and would serve as the technical reviewer on the audit. His experience and training include: • 45 years of government experience. • Specializing in serving local government entities. • Has performed audits and advisory services for a variety of public sector entities including counties, cities, special districts, and school districts. • Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General. • Has extensive experience in performing pension audits. • Experienced in developing and maintaining the GFOA Certificate of Achievement. • 120 Hours of relevant government CPE credits over the past 3 years. • Experience in municipal bond and other governmental-financing options and offerings. Recent Engagements Has provided auditing services on local governmental entities including towns, villages, cities, counties, special district and community development districts. Jay has assisted with financial preparation, system implementation, and a variety of government services to a wide range of governmental entities. Jay currently provides auditing services to the City of Port St. Lucie, City of Okeechobee Pension Trust Funds, St. Lucie County Fire District Pension funds, along with several other non-profit and governmental entities. Education and Registrations • Bachelor of Science in Accounting and Quantitative Business Management – West Virginia University. • Certified Public Accountant Professional Affiliations • Member of the American Institute of Certified Public Accountants • Member of the Florida Institute of Certified Public Accountants • Member of the Florida Government Finance Officers Association Volunteer Service • Member of the St. Lucie County Citizens Budget Committee • Finance committee for the First United Methodist Church • Treasurer of Boys & Girls Club of St. Lucie County Christine M. Kenny, CPA Senior Staff – DiBartolomeo, McBee, Hartley & Barnes Experience and training Christine has over 18 years of public accounting experience and would serve as a senior staff for the Constitutional Officers. Her experience and training include: • 18 years of manager and audit experience. • Has performed audits and advisory services for a variety of public sector entities including counties, cities, towns and special districts. • Has experience performing audits of federal grant recipients in accordance with the Single Audit Act and the related Office of Management and Budget (OMB) guidelines, including Circular A-133 and the Rules of the Auditor General. • 100 hours of relevant government CPE credits over the past 3 years. Recent Engagements Has provided audit services on governmental entities including towns, villages, cities and special districts. Christine has assisted with financial statement preparation, system implementation, and a variety of services to a wide range of non-profit and governmental entities. Christine currently provides services to multiple agencies to assist in implementing and maintaining “best practice” accounting policies and procedures. Engagements include St. Lucie County Fire District, City of Fort Pierce, Town of Sewall’s Point, and Town of St. Lucie Village. Education and Registrations • Bachelor of Science in Accounting – Florida State University • Professional Affiliations • Active Member of the Florida Institute of Certified Public Accountants • Active Member of the American Institute of Certified Public Accountants • Member of the Florida Government Finance Officers Association PROFESSIONAL QUALIFICATIONS (CONTINUED) . Governmental Audit Experience DiBartolomeo, McBee, Hartley & Barnes, P.A., through its principals and members, has provided continuous in-depth professional accounting, auditing, and consulting services to local government units, nonprofit organizations, and commercial clients. Our professionals have developed considerable expertise in performing governmental audits and single audits and in preparing governmental financial statements in conformance with continually evolving GASB pronouncements, statements, and interpretations. All of the public sector entities we serve annually are required to be in accordance with GASB pronouncements and government auditing standards. We currently perform several Federal and State single audits in compliance with OMB Circular A- 133 and under the Florida Single Audit Act. Our professionals are also experienced in assisting their clients with preparing Comprehensive Annual Financial Reports (GFOA). All work performed by our firm is closely supervised by experienced certified public accountants. Only our most seasoned CPA’s perform consulting services. Some of the professional accounting, auditing, and management consulting services currently provided to our local governmental clients include: . Annual financial and compliance audits including Single Audits of State and Federal financial assistance programs under OMB A-133 audit criteria and the Florida Single Audit Act . Assisting in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement of Excellence in Financial Reporting . Audits of franchise fees received from outside franchisees . Assistance with Implementation of GASB-34 . Internal audit functions . Fixed assets review and updating cost/depreciation allocations and methods ADDITIONAL DATA . Procedures for Ensuring Quality Control & Confidentiality Quality control in any CPA firm can never be taken for granted. It requires a continuing commitment to professional excellence. DiBartolomeo, McBee, Hartley & Barnes is formally dedicated to that commitment. In an effort to continue to maintain the standards of working excellence required by our firm, DiBartolomeo, McBee, Hartley & Barnes, P.A. joined the Quality Review Program of the American Institute of Certified Public Accountants. To be a participating member firm, a firm must obtain an independent compliance review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of peer review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm: . Professional, economic, and administrative independence . Assignment of professional personnel to engagements . Consultation on technical matters . Supervision of engagement personnel . Hiring and employment of personnel . Professional development . Advancement . Acceptance and continuance of clients . Inspection and review system . Independence Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, independent auditors must exercise utmost care in the performance of their duties. Our firm has provided continuous certified public accounting services in the government sector for 31 years, and we are independent of the Community Development Districts as defined by the following rules, regulations, and standards: ADDITIONAL DATA (CONTINUED) . Independence (Continued) . Au Section 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants . ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants . Chapter 21A-21, Florida Administrative Code . Section 473.315, Florida Statutes . Government Auditing Standards, issued by the Comptroller General of the United States . Computer Auditing Capabilities DiBartolomeo, McBee, Hartley & Barnes’ strong computer capabilities as demonstrated by our progressive approach to computer auditing and extensive use of microcomputers. Jay McBee is the MIS partner for DMHB. Jay has extensive experience in auditing and evaluating various computer systems and would provide these services in this engagement. We view the computer operation as an integral part of its accounting systems. We would evaluate the computer control environment to: . Understand the computer control environment’s effect on internal controls . Conclude on whether aspects of the environment require special audit attention . Make preliminary determination of comments for inclusion in our management letter This evaluation includes: . System hardware and software . Organization and administration . Access Contracts of Similar Nature within References Client Years Annual Engagement Partner Incl. Utility Audit/ Consulting GFOA Cert. GASB 34 Implementation & Assistance Total Hours Audit In Accordance With GAAS St. Lucie County Fire District Karen Russell, Clerk-Treasurer (772)462-2300 1984 Current v Jim Hartley v 250-300 City of Fort Pierce Johnna Morris, Finance Director (772)-460-2200 2005current v Mark Barnes v v 800 Fort Pierce Utilities Authority Nina Hurtubise, Finance Director (772)-466-1600 2005current v Jim Hartley v v v 600 Town of St. Lucie Village Diane Robertson, Town Clerk (772) 595-0663 1999 – current v Jim Hartley v 100 City of Okeechobee Pension Trust Funds Marita Rice, Supervisor of Finance (863)763-9460 1998 – current v Jay McBee 60 St. Lucie County Fire District 175 Pension Trust Fund Chris Bushman , Captain (772) 462-2300 1990 – current v Jay McBee 60 Tradition Community Development District 1-10 Alan Mishlove,District Finance Manager (407)382-3256 2002 current v Jim Hartley v 350 Legends Bay Community Development District Patricia Comings-Thibault (321)263-0132 2013current v Jim Hartley 50 Union Park Community Development District Patricia Comings-Thibault (321)263-0132 2013current v Jim Hartley 50 Deer Island Community Development District Patricia Comings-Thibault (321)263-0132 2013current v Jim Hartley 50 Park Creek Community Development District Patricia Comings-Thibault (321)263-0132 2013current v Jim Hartley 50 Waterleaf Community Development District Patricia Comings-Thibault (321)263-0132 2013current v Jim Hartley 50 9 TECHNICAL APPROACH a. An Express Agreement to Meet or Exceed the Performance Specifications. 1. The audit will be conducted in compliance with the following requirements: a. Rules of the Auditor General for form and content of governmental audits b. Regulations of the State Department of Banking and Finance c. Audits of State and Local Governmental Units-American Institute of Certified Public Accountants. 2. The audit report shall contain the opinion of the auditor in reference to all financial statements, and an opinion reflecting compliance with applicable legal provisions. 3. We will also provide the required copies of the audit report, the management letter, any related reports on internal control weaknesses and one copy of the adjusting journal entries and financial work papers. 4. The auditor shall, at no additional charge, make all related work papers available to any Federal or State agency upon request in accordance with Federal and State Laws and Regulations. 5. We will work in cooperation with the District, its underwriters and bond council in regard to any bond issues that may occur during the term of the contract. 6. The financial statements shall be prepared in conformity with Governmental Accounting Standards Board Statement Number 34, 63 and 65. We will commit to issuing the audit for each Fiscal year by June 1st of the following year. In order to ensure this we will perform interim internal control testing as required by January 31st from unaudited preliminary general ledgers provided. The remaining testing will be completed no later than May 1st. We will also review all minutes and subsequent needs related to the review of the minutes by January 30th. Follow up review will be completed as necessary. b. A Tentative Schedule for Performing the Key phases of the Audit Audit Phase and Tasks Oct. Nov. Dec. Jan. Feb. Mar. Apr. I. Planning Phase: Meetings and discussions with Storey Creek Community Development District personnel regarding operating, accounting and reporting matters Discuss management expectations, strategies and objectives Review operations Develop engagement plan Study and evaluate internal controls Conduct preliminary analytical review II. Detailed Audit Phase: Conduct final risk assessment Finalize audit approach plan Perform substantive tests of account balances Perform single audit procedures (if applicable) Perform statutory compliance testing III. Closing Phase: Review subsequent events, contingencies and commitments Complete audit work and obtain management representations Review proposed audit adjustments with client IV. Reporting Phase: Review or assist in preparation of financial statement for Storey Creek Community Development District Prepare management letter and other special reports Exit conference with Storey Creek Community Development District officials and management Delivery of final reports 11 b. SPECIFIC AUDIT APPROACH Our partners are not strangers who show up for an entrance conference and an exit conference. We have developed an audit plan that allows the partners to directly supervise our staff in the field. By assigning two partners to the audit, we will have a partner on-site for a significant portion of the fieldwork. This also gives the District an additional contact individual for questions or problems that may arise during the audit. The scope of our services will include a financial, as well as, a compliance audit of the District’s financial statements. Our audit will be conducted in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Additionally, our audit will be conducted in accordance with the provisions of Chapter 10.550, Rules of the Auditor General, which govern the conduct of local government entity audits performed in the State of Florida. Our audit approach places emphasis on the accounting information system and how the data is recorded, rather than solely on the verification of numbers on a financial statement. This approach enables us to: . Maximize our understanding of the District’s operating environment . Minimize time required conducting the audit since we start with broad considerations and narrow to specific audit objectives in critical areas Our audit approach consists of four phases encompassing our audit process: . Planning Phase . Detailed Audit Phase . Closing Phase . Reporting Planning Phase Meetings and Expectations: Our first step in this phase will be to set up a planning meeting with the financial and operating management of Storey Creek Community Development District. Our goal here is to eliminate “surprises.” By meeting with responsible officials early on we can discuss significant accounting policies, closing procedures and timetables, planned timing of our audit procedures and expectations of our work. This will also be the starting point for our discussions with management related to SAS No. 99-Consideration of Fraud in a Financial Statement Audit. Inquiries will be made regarding managements knowledge of fraud and on management’s views regarding the risk of fraud. Review Operations and Develop Engagement Plan It is critical that we understand the District’s operating environment. To do this we will obtain and review such items as, organizational charts, recent financial statements, budget information, major contracts and lease agreements. We will also gather other information necessary to increase our understanding of the District’s operations, organization, and internal control. Study and Evaluate Internal Control As part of general planning, we will obtain an understanding and assessment of the District’s control environment. This assessment involves a review of management’s operating style, written internal control procedures, and the District’s accounting system. The assessment is necessary to determine if we can rely on control procedures and thus reduce the extent of substantive testing. We then test compliance with established control procedures by ascertaining that the significant strengths within the system are functioning as described to us. Generally, transactions are selected and reviewed in sufficient detail to permit us to formulate conclusions regarding compliance with control procedures and the extent of operation compliance with pertinent laws and regulations. This involves gaining an understanding of the District’s procedures, laws and regulations, and testing systems for compliance by examining contracts, invoices, bid procedures, and other documents. After testing controls, we then evaluate the results of those tests and decide whether we can rely on controls and thus reduce other audit procedures. Conduct Preliminary Analytical Review Also during the planning stage, we undertake analytical procedures that aid us in focusing our energies in the right direction. We call these analytical reviews. A properly designed analytical review can be a very effective audit procedure in audits of governmental units. Analytical reviews consist of more than just a comparison of current-year actual results to prior-year actual results. Very effective analytical review techniques include trend analysis covering a number of years and comparisons of information not maintained totally within the financial accounting system, such as per capita information, prevailing market interest rates, housing statistics, etc. Some examples of effective analytical reviews performed together and/or individually include: . Comparison of current-year actual results with current-year budget for the current and past years with investigation of significant differences and/or trends . Trend analysis of the percentage of current-year revenues to current-year rates for the current and previous years with investigation of significant changes in the collection percentage . Trend analysis of the percentage of expenditures by function for the current and previous years with investigation of significant changes in percentages by department . Monthly analysis of receipts compared to prior years to detect trends that may have audit implications Conclusions reached enable us to determine the nature, timing and extent of other substantive procedures. Detailed Audit Phase Conduct Final Risk Assessment and Prepare Audit Programs Risk assessment requires evaluating the likelihood of errors occurring that could have a material affect on the financial statements being audited. The conclusions we reach are based on many evaluations of internal control, systems, accounts, and transactions that occur throughout the audit. After evaluating the results of our tests of control and our final risk assessment we can develop detailed audit programs. Perform Substantive Tests of Account Balances These tests are designed to provide reasonable assurance as to the validity of the information produced by the accounting system. Substantive tests involve such things as examining invoices supporting payments, confirmation of balances with independent parties, analytical review procedures, and physical inspection of assets. All significant accounts will be subjected to substantive procedures. Substantive tests provide direct evidence of the completeness, accuracy, and validity of data. Perform Single Audit Procedures (if applicable) During the planning phase of the audit we will request and review schedules of expenditures of federal awards and state financial assistance. These schedules will be the basis for our determination of the specific programs we will test. In documenting our understanding of the internal control system for the financial statement audit, we will identify control activities that impact major federal and state programs as well. This will allow us to test certain controls for the financial audit and the single audit concurrently. We will then perform additional tests of controls for each federal and state program selected for testing. We will then evaluate the results of the test of controls to determine the nature, timing and extent of substantive testing necessary to determine compliance with major program requirements. Perform Statutory Compliance Testing We have developed audit programs for Storey Creek Community Development District designed to test Florida Statutes as required by the Auditor General. These programs include test procedures such as general inquiries, confirmation from third parties, and examination of specific documents. Closing Phase During the closing phase we perform detail work paper reviews, request legal letters, review subsequent events and proposed audit adjustments. Communication with the client is critical in this phase to ensure that the information necessary to prepare financial statements in conformity with accounting principles generally accepted in the United States has been obtained. Reporting Phase Financial Statement Preparation As a local firm, we spend a considerable amount of time on financial statement preparation and support. With this in mind, we can assist in certain portions of the preparation of financial statements or simply review a draft of financials prepared by your staff. We let you determine our level of involvement. Management Letters We want to help you solve problems before they become major. Our management letters go beyond citing possible deficiencies in the District’s internal control structures. They identify opportunities for increasing revenues, decreasing costs, improving management information, protecting assets and improving operational efficiency. The diversity of experience of our personnel and their independent and objective viewpoints make the comments, observations, and conclusions presented in our management letters a valuable source of information. We have provided positive solution-oriented objective recommendations to our governmental clients regarding investments, accounting accuracy, data processing, revenue bonds, payroll, utility billing, purchasing, budgeting, risk management, and internal auditing. This review ensures the integrity of the factual data in the management letter but does not influence or impair our independence. Exit Conferences and Delivery of Reports We anticipate meeting with appropriate District personnel in February and issuing the final required reports by the May meeting of each year. PROPOSED AUDIT FEE DiBartolomeo, McBee, Hartley & Barnes P.A. will perform the annual audit of Storey Creek Community Development District as follows: September 2024 $ 3,500 September 2025 $ 3,650 September 2026 $ 3,800 September 2027 $ 3,950 September 2028 $ 4,150 In years of new debt issuance fees may be adjusted as mutually agreed upon. Proposal to Provide Financial Auditing Services: STOREY CREEK COMMUNITY DEVELOPMENT DISTRICT Proposal Due: January 13, 2025 2:00PM Submitted to: Storey Creek Community Development District c/o District Manager 219 East Livingston Street Orlando, Florida 32801 Submitted by: Antonio J. Grau, Partner Grau & Associates 1001 Yamato Road, Suite 301 Boca Raton, Florida 33431 Tel (561) 994-9299 (800) 229-4728 Fax (561) 994-5823 tgrau@graucpa.com www.graucpa.com Table of Contents Page EXECUTIVE SUMMARY / TRANSMITTAL LETTER . 1 FIRM QUALIFICATIONS.3 FIRM & STAFF EXPERIENCE . 6 REFERENCES………………. . 11 SPECIFIC AUDIT APPROACH. 13 COST OF SERVICES . 17 SUPPLEMENTAL INFORMATION . 19 January 13, 2025 Storey Creek Community Development District c/o District Manager 219 East Livingston Street Orlando, Florida 32801 Re: Request for Proposal for Professional Auditing Services for the fiscal year with an option for four (4) additional annual renewals. ended September 30, 2024, GyDtroeore caupvou regio lmnon&ipa z myreAiodlesyu nls reftoo a cDacdiuuaiessdtrte iorotsin.fc tpWg(’Gsro eorv( avteahuirdren)ei mn“ wDgae neinssl ettce,rro wvinmcieetcr”e ea)gss re R etttoe ihecq sCe upa oeenmoscdptim apfrlouoloyrnrb tiePuutqyrnsuo tiD tpipyetoe pvsaeetamoldlo ( tprRoome fFps ePprkno)on,tv no aDidwdni edslet t yorwdoi gceutte hsalao.en bAo lekesSf tfofpoeoncrrreteowi yfovea efs rC Fsadrlin ooetdrnoe ik eadwlf asfoCi’ csroa ikfenmeindnwmt g aafu iwurnredmii ttihtyas. Government audits are at the core of our practice: 95% of our work is performing audits for local gionopcverreearatnsioem neesf.nf itcsie anncdy, otfo tphraotv 9id8e% im amree fdoiart sep aencdia cl odnitsitnruicetds . sWaviitnhg osu, ra nsdig ntoif imcainnti mexizpee rdieisntcuer,b wanec aerse t aob yleo utor Why Grau & Associates: Knowledgeable Audit Team fteGyiexoerapaulmdue. . r iOiisesu n prrcre esoft iuaandnfifn d tpgh te aatrthkf oeethi rarem hapsua egndrodsitvos ena-orpnnnpem lra owepanpectr haao lsa fseocinhrgg nntao etg oxeo tmuy yroe euanarstr ssa’i sugy endaaumitrd -eairntro.et usO s,n uowdrm.h eWeinc ohhgf ea antglhle nemeo nmets nowutsr otep rssak eraiant nssgmoe onrosneo dhyt haoaevuurerd piadtruoeodrccsaiet di,s neys s otf huooerrf Servicing your Individual Needs aaTOlshus rosro w wucilgfoithenlyno’t tu ashtn atdehv neeej aotposyri o wlycpo eearsrsrss y poo oafn bsoasouliiurbz etla edur.e dItsnirte a,a ryivdnoidicunie tgw i oydilnoel ,ufs idirngu adneu et dhtdoia t toGt owrr sae suf wra’ostei msvlcfe yoyr meyta helroe wtwioro tyruukenrainnirqgo. u vwee irt nhre ayetoedu sf otoar nroedus ror lievnqedu auinrsetyrm iys,es ynuotesus. Developing Relationships yuWopeud ras totirrnigvgae, nc otizolal atfbiooosntre.a Wrt inmeg au, rateun aadll lasyos s baiesvtnaiinelfagib cyiloaeul a risne a lia mstoipoulnnesmdhienipngst b inwogai trnhde waonu ldre gacislsisleainsttito swn. i,Wt rhue tl eessct haanyn idci nasl t atqonuudecashrti doysne tsah.r a -tr oauffnecdt, Maintaining an Impeccable Reputation fAWindead nihtciaoiavnlelay l lnsyte,a vwbelere h abanevdee n hn aevivneev rno eblvveeeedrn b cienhe anra ginneyvd o lwlivtiietghda, t ioinor na cn,o ynp bvroaicnctekeedrdu oipnft,g ca y p opurr borlcieecc eeednivitneigtdys . carnimy ed oisf caipnlyi nsaorryt. Wacet iaorne. Complying With Standards Our audit will follow the Auditing Standards of the AICPA, Generally Accepted G trShetapen oSdrttaasrt dien s o,a ifcs cFsoulorerddiad bnayc, etah wnedi Ct hao nmyyop uotrrt ohrleelqre rua iGpreepnmlieceranabtll soe. f ftehdee Uranli, tsetda tSet aatnesd, aloncda tl hree gRuullaetsi oonf st.h oWev Aeeur nwdmiitlole rnd tGe leAinvueedrri atoiln uogrf iffauTnronnhatrddieu st erda hpern,e ssrot ttoisreacpa ndioompd tisahnieante letig rhtis,wse ean ma igpos rsfer ice.or oeiWmjlnemlec efaeglt in anacadltltss s a ooi pdrcr rrtc uciieenorovricnnnoti,inpgc fayae atn bclhosdtle iue ao w reron neafp fe gsnreia otrapgh pmrfeeooemerrps d awae9 lrni0 ineitt shd d. t O hai ainyunen s r aypg. l FrWpol oerordpeeed evosc fripseaoaaeriullttc .hisI tfG. sD.yf riO f.rta amnhnuiuilr ssyh,m opawtbhsrri oeectnhrpo op oori esepus rxa2ots ilr0oso ait-nusit2 n(tim0ossgi6)na d,o7s decr 3eo o cp2 fmwofo2enpti.r tetaihrnnnootgyuli ,a a tolc pproc rrolploenuavpfsriloitoiocisueantsssl, teW(eodxx eccpca ieatwprellliod ieovu narslcbd keeo imb.@u etag ihtrlh aaeeupi tcpphpyreao rt.sco poo afem nco)tsu woarf teP sr5ae 6rartnv1niy.e9n rq9gs u4y, e.oA9su2nt i9taoo9nnn.ds iWo oe sJre.t taGtobhr laapiunsrho,k iCv nyiPgdoA eua ( alftonognryr ga ca-uotd@endrsgimtirdioa erunercailnapl tgaiin .ocofnoousmrrhm )ifp iaor.t mriP oDl’nsea a. qvWsiuedea d l Ciaofar inpceaol igttvie oshnkneuiss,i inCtaaePntlAdye Very truly yours, Grau & Associates Tony, Jr _____________________________ Antonio J. Grau Firm Qualifications Grau’s Focus and Experience Our Team 3 Partners 11 Professional Staff 9/15 Employees are CPAS Year founded 2 Administrative Professionals Services Provided Properly registered and licensed professional corporation by the state of FLORIDA We are proud Members of the American Institute of Certified Public Accountants & the Florida Institute of Certified Public Accountants See next page for report and certificate . External quality review program: consistently receives a pass . Internal: ongoing monitoring to maintain quality AICPA | FICPA | GFOA | FASD | FGFOA 9 Professional Groups Close-up of a letter of approval Description automatically generated with low confidence Firm & Staff Experience Profile Briefs: PFM 12 GMS 78 MERITUS 23 RIZZETTA 47 SDS 60 INFRAMARK 38 WRATHELL 30 OTHER 19 GRAU AND ASSOCIATES COMMUNITY DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY Antonio J GRAU, CPA (Partner) Years Performing Audits: 35+ CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours Professional Memberships: AICPA, FICPA, FGFOA, GFOA David Caplivski, CPA (Partner) Years Performing Audits: 13+ CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours Professional Memberships: AICPA, FICPA, FGFOA, FASD “Here at Grau & Associates, ccaepwuh xrmeiprao raneorerrgrineiteiein t ceen gtosfce f.nte ceeNs hcfctootnhaitrovnn oelotoonl ulaygolrn yiig cn dcdyaln iloeae olfevnafvsiantac siiditlt,eia snbpnbcugrtslao e ttapo a viuauetyin d driain dsiealt sg o.uua o nud Wt maieipltli io lozttpohroefrwe d ootd hs pucba eoeruty essste osi o vwtt.up”ioev ir rtep yhc e l tirehfnoert sm, - Tony Grau h“dQeeauliravtl eiaotrsyf sa eai vsquteudirnaiytgls id t tayehn ceadimus die oowxintrc,ig etwaahpdne tihi immozeanrpatiarnkilooeg cvn. l te.Oio”em u nhreti ngcshtleis ers vfntoaitcrsne tdt harauerreisdr ta s u ta stn htdoe - David Caplivski YOUR ENGAGEMENT TEAM Grau’s client-specific engagement team is meticulously organized in ssantt eaaueftndfe iamsq nouedfne ae t uabacdluehidnt icdttle ioeaofmn ft th..I TeT C h Doeeinx sCspterteairrcntttitif. s iceeod ma Innmdfou runmnicdaatetiiroosnnt a Twnedictihhnnigno looofug rya csPcorolouuftneiostisnni ogtne apa omlr ir(n CdacIeliTlrpo Plwte)o ssP maftoroert en tcteh ortenh wtefiini nluula nbintiryqci niuoagefl Your Successful Audit Engagement Partner Audit Manager Audit Senior CITP Partner ttrsccaeooqdpppppThheaoonnvfuoiaaaehr eestmnedgrrrptlaeeipi h ttsfrsalov ec cinmpiEioorefgcyrdavttaielnnn ysiie,rdueaeec npr ns gidmrnnnaitnc ogainawieaionb;gtiout reg gcllitnpeadiei.lannsheal l gtTrec ia llet.temastr i eetr uiahtxyt asoiovfdmyaelodtec onlsnfie egn,ne ieooro edet nsvetrmw,wfrn n e easbts hs Pitaegcii lpiunea ootvaonuinaah ppfsnfferipgngrog n ret lwtdic mecadrnyoahtvrlilmmgy ovniearoieedeee,ericr lnaeunsmnv khcwtntirtett io eit oo dinn lnnf lg, t tscaaaoopTRwhtocnnftlheoaa hecmddtsenrnoh epf kmdttanrireohhn d sa icrunaeneasraleuosn i ngdnDppgidsi csbcntaocieii hesiaaratrellt ;etyttnildw rn tsia sdina iw epcnietau tgtarfesdirh i dtst twerr hwe oipsm ttp miho rt;ite lrh onehplnee e fn inopspten ehupltrsacisloearscr l weiu gryaecot nr.ddlti nnielhde elieas a n nrlast t l l isdscasttocesaacmtutnoeeepdrrmdmdlae raebitdnnneysc it atn seahn g anwed ntd fhida tifarhr iamtre plm flp ir anr ropreeafeopepn laosacisccriraicyteoslu.d n r aianlt e, Antonio ‘Tony ‘ J. Grau, CPA Partner Contact: tgrau@graucpa.com | (561) 939-6672 Experience For over 30 years, Tony has been providing iaegnmnutidepd rclanoonaynclese ceu o lbtntoietn nrgoce llsfisieet ar,n vontisvdc e eorrspeh tgeeoara atrdhdt iaeionn fngidrs m.a c ro’bsm igtproavlegexer ncamli ceacenuontdutsian.t lH,t, ianenco gpcn or-ioupsvnsriutodifeneistgs,, atSSFpAhdcpirsnehove aa ocac Qneionmacsulcl sie eaBa mRdlfloio e tRablryveree ivdapreRew owooel raffvc t rMCeitiednhroiwitgeamni. mf gGiTmoc oiotaf-ih vDnttteteeyaher fdGeewnoe ,Fm raO TO Csgefoo Aofnainuv lctCsyn eeFoe rt ip rynotnta.hmf iaT rfenitMeo circncaneaeittyvnp aeO iaalr e foegtsfwefciie ncde mAtegi ecvrileanehsenm idaAtet u hvstlAhdeseeuoaei mtrd cdsAeeiei.a Itvn rCsti ti efP oooiwAnnrf Education University of South Florida (1983) Bachelor of Arts Business Administration C:\Users\EStrong\Desktop\Resume Photos\Tony .jpg Clients Served (partial list) (>300) Various Special Districts, including: Bayside Improvement Community Development District Dunes Community Development District Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District St. Lucie West Services District Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District Bay Laurel Center Community Development District Boca Raton Airport Authority Greater Naples Fire Rescue District Key Largo Wastewater Treatment District Lake Worth Drainage District South Indian River Water Control Professional Associations/Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting, Auditing and Other 56 Total Hours 80 (includes of 4 hours of Ethics CPE) David Caplivski, CPA/CITP, Partner Contact : dcaplivski@graucpa.com / 561-939-6676 Experience Grau & Associates Partner 2021-Present Grau & Associates Manager 2014-2020 Grau & Associates Senior Auditor 2013-2014 Grau & Associates Staff Auditor 2010-2013 Education Florida Atlantic University (2009) Master of Accounting Nova Southeastern University (2002) Bachelor of Science Environmental Studies C:\Users\EStrong\Desktop\Resume Photos\David.jpg Certifications and Certificates Certified Public Accountant (2011) AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022) Clients Served (partial list) (>300) Various Special Districts Hispanic Human Resource Council Aid to Victims of Domestic Abuse Loxahatchee Groves Water Control District Boca Raton Airport Authority Old Plantation Water Control District Broward Education Foundation Pinetree Water Control District CareerSource Brevard San Carlos Park Fire & Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan South Indian River Water Control District City of Lauderhill GERS South Trail Fire Protection & Rescue District City of Parkland Police Pension Fund Town of Haverhill City of Sunrise GERS Town of Hypoluxo Coquina Water Control District Town of Hillsboro Beach Central County Water Control District Town of Lantana City of Miami (program specific audits) Town of Lauderdale By-The–Sea Volunteer Fire Pension City of West Park Town of Pembroke Park Coquina Water Control District Village of Wellington East Central Regional Wastewater Treatment Facl. Village of Golf East Naples Fire Control & Rescue District Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting, Auditing and Other 64 Total Hours 88 (includes 4 hours of Ethics CPE) Professional Associations Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts References We have included three references of government engagements sainmdi lraerg tuol athtieo nDsi,s tfroilclot.w fund accounting, and have financing re qthuairte rmeqeunitrse, wcohmicphl iwanec eb ewliiethve l aawres Dunes Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 1998 Client Contact Darrin Mossing, Finance Director 475 W. Town Place, Suite 114 St. Augustine, Florida 32092 904-940-5850 Two Creeks Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2007 Client Contact William Rizzetta, President 3434 Colwell Avenue, Suite 200 Tampa, Florida 33614 813-933-5571 Journey’s End Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska, Vice President 2501 A Burns Road Palm Beach Gardens, Florida 33410 561-630-4922 Specific Audit Approach AUDIT APPROACH Grau’s Understanding of Work Product / Scope of Services: We recognize the District is an important entity and we are confident our firm to meet the challenges of this engagement and deliver quality audit services. Yo isu ewmoiunledn btley aq uvaalliufieedd client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will ewxocreke dp trhoodsuec tesx preecqtuaetsiotends.. GOruaru a&u Adsits owciiallt efso lfluolwly utnhde eArsutdaintdinsg t hSet ascnodpaerd osf porfo ftehses iAonICaPl Ase, rGviecneesr aanlldy trAhecgecu eRpluattleeidos n Gosof. vtWhereen Amwueidlnli ttd oAerul Gidveietnirne gora uSlr toa rfn etdhpaeor rSdttssa, tiiesns o uafec Fdclo obrrydi dtaahn eac nCed ow maintphyt r oyotolhlueerrr rGaepeqpnuleiricraaelb molefe tFnheteds eU. r nailt,e Sdt aSttea otefs L, oacnadl Proposed segmentation of the engagement aeOufufderci attipinvpger otaeuaccdhhint t.i oTq uthheees a aauundddiit t aw e tnilogl tabagel e scmyosnetndetum icsst eacd or inisnck et-hbprat esteeo d pe hanpaaspberlsoe, a wtchhhe iw ctheha iacmrhe ti anost c efogonrlladotuwecsst t: ha em boerset oeff ftircaidenitti oannadl PHASE II: Execution of the Audit Plan PHASE III: Completion and Delivery PHASE I: Preliminary Planning Phase I - Preliminary Planning teeopAhsxph aspteaehters notacehtrtt, iaieoawotrulnie eogfs onwhw ras i iu nlltwllnhd bimde tes hee demr erresevtivt nsaiwecpinlmeoiedt pchaointml b agtdjoepe in oscptrttfhri u oevoypp efost sreuia iornaranv tn eioa tdc uroep,g d seyaai rotttnh s uitpoazhrlnat aes tnwn tiseao eaalfn fmnwt., od esi leo lft orbpivmrtri aocaeievnn, i gdoaeienbfvf.dje ie cO cidyeutooinrvuct ewu , tsmcoh oareeskn nto d-teep fofpfofoueoprrcret ttu riwuavnnteidili nltea ybgru se tdte ocaint on.ev od xiDrripndourginern misoansfteg enyy dtooth uusiiossrr During this phase we will perform the following activities: » aaRgperpveliieecmwab etlnhete s f;re edgeurlaalt oarnyd, sstatatuteto srtya atuntde sc,o mrepsolilauntcioen rse, qbuoirnedm ednotcsu. mThenist sw, icllo inntcrlaucdtes, aa rnedv ieowth eorf » Read minutes of meetings; » Rmeavniuewal s,m fianjaonr cisaolu srycsetse mosf , iannfdo rmmaantaiogne mseuncht inafso rbmuadtgioetns ,s yosrtgeamnsiz; ation charts, procedures, » Obtain an understanding of fraud detection and prevention systems; » Oodpebsetiargainnt i ooanfn ;dr e dleovcaunmt epnotl iacine su, npdreorcsetdaunrdeins,g a onfd i nretecronrdals ,c aonndtr owl,h ientchleurd tinhge yk hnaovwel ebdegeen apbloacuet dt hine » pAesrsfeosrsm ri askn da npde rdfoertemr mteisnte o wf choantt croonlst;r ols we are to rely upon and what tests we are going to » sDpeevceilfoicp a auudditi to bpjreocgtrivaemss, a tnod i anpcoprrpooprraiattee tahued cito pnrsoidceerdautrioesn toof a fcihniaenvcei athl est sapteemcifeiendt aosbsjeecrttiiovenss;, » iDdiesncutisfsie da.n d resolve any accounting, auditing and reporting matters which have been Phase II – Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit ipPmhhpaassaeec. t I ItT hihneec cl uopdmroepc, lebedutuito raner seo fpn oeourtf rlo iwmrmoitreekdd o dtrou r rteihnqegu f iotrhelli osthw peie nargtiot: edn wtioilnl eonf ambalen augse tmo eindte.n rTteiafqysuk aisrn etyom mbeean tpttsee drrf uotrhriamntg em tdh aiinys » ceAlxpatpseslnyet s ao onff aa tlurydatinictsianal cgpt piroornocsec;ed duureres st ou sfeudr tthoe orb atsasinis te vinid tehnet idael tmeramtteinra ftoiro nsp oefc itfhice ancactouurnet, tbiamlainngc,e as nodr » aPnedrf oorthme rte asntsa loyft iaccaclo purnotc bedaluarnecse; sa nandd transactions through sampling, vouching, confirmation » Perform tests of compliance. Phase III - Completion and Delivery IIraInevI p aitonihlrcaitslbui nlpdeg eh.t ,ao Abs mluel ter oaeefrpt e toah nrnetods ta dwluiimdsilcilit ut,b esewds eroteo uwv rti hierlewle pfceooodlrml otw pwailntiehndt ge ma: dtahdnera egtsaessm kaens nyrt eq bluaeetfesodtri oet noiss .sy uTeaaansrk-ceesn , tdao n bbdae ltpahneerc feposar rmatnnededr sfini nw Painhllca bisaeel » Perform final analytical procedures; » Review information and make inquiries for subsequent events; and » pMoeteetnintiga l wfinitdhi nMgsa noar greemcoemntm teon ddaitsicounsss. preparation of draft financial statements and any tyoYOhofou iucusro acasnopphcnpopeclurryeonl dpia nt tcoe hom xo,fp auwternrceu act lgn lymiioe nrntoeg tros osepn p aolfyenrnor dsaami ustvied eoyri noptv surifn.ior ng faae acnsscsc oiiaoaunnln aeitnlfi fnfseoegcrr tmfviivriacemte ir oeetnhms oawpnuhi rtaach ess i hiizgnienn sdda tetsauaikglriihennt ggi nb wa uynitot ahaucl rtsth ioavo necsno einun itasseisld rufeeiensrsta .t nihInnce i t fahfoole lrrl oieeswspsiouginrehtgst. iAmnpacprnelaiacgsaeitmniogen nf iotn fla etnthctieisar la apptpr terhsoesa uccorhem isn pa ldneedtiv openluo boplfii onc ugs rco rfuuinrt aimnl ypa nrfaoaccgieendmgu etronedts .al eyt’tse pr uisb lpica rotfifciucilaalrsl.y Wimep woritlla nptr egpivaerne tthhee Itwnoi tpthhr oemspeaa nrciahngager tmgheeidsn wmt. iaItnnh a aggdoedvmietireonnnat, n lwecteet.e wr,i lwl tea wkeil ln iencietisaslalyr yr esvteiepws taon eyn dsruarfet ctohmatm meantttse rosr arreec ocommmmenudnaictaiotends In addition to communicating any recommendations, we will also communicate the following, if any: » Significant audit adjustments; » Significant deficiencies or material weaknesses; » Disagreements with management; and » Difficulties encountered in performing the audit. Our findings will contain a statement of condition describing the situation sctorrernegctthiveen ainctgi,o wn:h at should be corrected and why. Our suggestions will wit hasntda ntdh et haer ebaa sthica tt ensetse dosf Is the recommendation cost effective? Iosr dtheer troe ccoomrrmecetn ad patrioobnl etmhe? simplest to effectuate in Iasn dth neo rte jcuosmt cmorernedcatitniogn a a sty tmhpe thoemaartt ico fm thatet eprr?o blem Idse tfhiceie cnocryr eocctciuverr aecdt?i on taking into account why the TMmoaa nnaaasggseeummreee nnfttu lplelr titaoegrrr taeone mdth feeon sftti newrasli taeh xp irtfa occfotesns sfeaiornendna clc,e ci.r oTcouhpmiessr ptaaotnilvicceey sa ,mt mweoaesn pswh teihlrle er.f eu lwlyi lld bisec unsos “ seuarcphr isiteesm” inw tihthe Communications Wroenge au e lrmaergplyuh lacasorim zbema asui csno. i ncatitneu tohuros,u ygeha pr-errosuonnda ld tiealleopghuoen bee ctwalelse ann tdh ee lDeicsttrroicnti ca nmda oilu trh rmoaungahgoeumt tehnet ateuadmit. aWnde taaOhlsules rai p gscnoslii regdtnnaiftelf.sed rh ueasnveter s stth areeff ca webiiivlteiht y es leteopc attrrroaanntesic ml omigta oiinln fn oaorntmidfia vctaiieotwino intno ag us c ssa ooponan bo iaulisrt yns.ee cwTuh irinesf ocfulrirmetnhatet piro ofnar tchaialli stw abitetehes n teh pfefoi casitbeeinldict iyyn attoos Cost of Services Our proposed all-inclusive fees for the financial audit for the fiscal y 2024-2028 are as follows: ears ended September 30, Year Ended September 30, Fee 2024 $4,800 2025 $4,900 2026 $5,000 2027 $5,100 2028 $5,200 TOTAL (2024-2028) $25,000 ouTppheoer naa atbipoopvnreso . vSfeahelo sfu roladrm ec oabnllad psieatidrot nioesns c chtohanenc geaers nosuer mdB. opntidosn a trhea its stuheed Dthiset rfeicets mwoaiunltda bines a idtjsu sctuerdr eancct olredvienlg olyf Supplemental Information SPECIAL DISTRICTS PARTIAL LIST OF CLIENTS Governmental Audit Single Audit Utility Audit Current Client Year End Boca Raton Airport Authority . . . 9/30 Captain's Key Dependent District . . 9/30 Central Broward Water Control District . . 9/30 Collier Mosquito Control District . . 9/30 Coquina Water Control District . . 9/30 East Central Regional Wastewater Treatment Facility . . 9/30 Florida Green Finance Authority . 9/30 Greater Boca Raton Beach and Park District . . 9/30 Greater Naples Fire Control and Rescue District . . . 9/30 Green Corridor P.A.C.E. District . . 9/30 Hobe-St. Lucie Conservancy District . . 9/30 Indian River Farms Water Control District . . 9/30 Indian River Mosquito Control District . 9/30 Indian Trail Improvement District . . 9/30 Key Largo Wastewater Treatment District . . . . 9/30 Lake Asbury Municipal Service Benefit District . . 9/30 Lake Padgett Estates Independent District . . 9/30 Lake Worth Drainage District . . 9/30 Lealman Special Fire Control District . . 9/30 Loxahatchee Groves Water Control District . 9/30 Old Plantation Water Control District . . 9/30 Pal Mar Water Control District . . 9/30 Pinellas Park Water Management District . . 9/30 Pine Tree Water Control District (Broward) . . 9/30 Pinetree Water Control District (Wellington) . 9/30 Port of The Islands Community Improvement District . . . 9/30 Ranger Drainage District . . . 9/30 Renaissance Improvement District . . 9/30 San Carlos Park Fire Protection and Rescue Service District . . 9/30 Sanibel Fire and Rescue District . 9/30 South Central Regional Wastewater Treatment and Disposal Board . 9/30 South Indian River Water Control District . . . 9/30 South Trail Fire Protection & Rescue District . . 9/30 Spring Lake Improvement District . . 9/30 St. Lucie West Services District . . . 9/30 Sunrise Lakes Phase IV Recreation District . . 9/30 Sunshine Water Control District . . 9/30 Sunny Hills Units 12-15 Dependent District . . 9/30 West Villages Improvement District . . 9/30 Various Community Development Districts (452) . . 9/30 TOTAL 491 5 4 484 ADDITIONAL SERVICES CONSULTING / MANAGEMENT ADVISORY SERVICES Grau & Associates also provide a broad range of other management consulting eFxlopreirdtais. e E xhaams pbleeesn o fc eonngsaisgteemntelyn tus tpileizrfeodr mbye dG aorvee arsn mfoellnotwals :a nd Non-Profit entiti esse rtvhircoeus.g hOouurt • Accounting systems • Development of budgets • Organizational structures • Financing alternatives • IT Auditing • Fixed asset records • Cost reimbursement • Indirect cost allocation • Grant administration and compliance ARBITRAGE CCAaurblrcriuterlnaattg ieo ns oTfrsdieifexhg bteteneaad ifrtxf emeai-cd enaicexdnnare ealtvmcd lau gaprtlhoriatab vetfbii eiaotlnrrepnana psrnmga lceiftecio enanr igbbnt .moihc lTneiaotnhdsyr tes eioimi.v rf t e tphphsoa resnisinen edc1 ri 5pcaeo0 aqm lut bapipxroule-neremdxpx eoerinumssestleps ui staes tn soti,dos ris pneeuecsleirltm.urf oidWicrnitmn aetght ee edhb a auotnhvsthyeee 73 We look forward to providing Storey Creek Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations! For even more information on Grau & Associates please visit us on www.graucpa.com. THIS INSTRUMENT PREPARED BY AND RETURN TO: Shannon M. Charles Assistant County Attorney Osceola County Attorney’s Office 1 Courthouse Square, Suite 4700 Kissimmee, Florida 34741 RIGHT OF WAY UTILIZATION INTERLOCAL AGREEMENT FOR LANDSCAPE, HARDSCAPE, SPECIALTY STREET SIGNS AND IRRIGATION This Agreement made and entered into this _______ day of ______________, 20 ____, by and between OSCEOLA COUNTY, 1 Courthouse Square Suite 3100 Kissimmee, Florida 34741, hereinafter referred to as the “COUNTY” and the _________________________________________, hereinafter referred to as the “LICENSEE”. The COUNTY’S issuance of a right of way utilization permit to the LICENSEE is subject to the terms and conditions of this Agreement and the right of way utilization regulations adopted by the COUNTY in the Land Development Code for the following described limits and as graphically shown on Exhibit “A”: Name of Roadway: _____________________________________________________________ Limits of Works: _______________________________________________________________ The LICENSEE is a Community Development District within the boundaries of real property described in Ordinance Number ___________. This Agreement runs with the LICENSEE’s real property boundary described in Exhibit “B” attached hereto. CONDITIONS OF PERMIT 1. The LICENSEE shall be responsible to maintain all sod, landscaping, hardscaping (sidewalks and pathways), specialty street signs and irrigation improvements within in the limits of works in the entire right of way regardless if the LICENSEE installed the improvements. The LICENSEE shall not be responsible to maintain, utilities, drainage systems, curbs and curb ramps, travel lane pavement, standard regulatory signage and striping, or traffic control devices and traffic signals. Specialty street signs, if proposed shall be regulatory signs which comply with the MUTCD, latest edition and FDOT Standards, latest edition with the exception of the sign post and decorative panels behind or backing the sign face. 2. The LICENSEE shall not, while installing or maintaining the landscaping, hardscape (sidewalks and pathways), specialty street signs and/or irrigation, damage or disturb any portion of the COUNTY right of way without prior written approval by the COUNTY and the COUNTY’s prior written approval of a plan to restore the disturbed area. 3. Nothing contained herein or by virtue of the installation and/or maintenance of the landscaping, hardscape (sidewalks and pathways), specialty street signs and/or irrigation shall give or grant the LICENSEE any prescriptive or adverse right, title or interest in the COUNTY right of way. Neither this Agreement, nor any other permits issued by the COUNTY to the LICENSEE shall create any property right in the COUNTY’s right of way. 4. The improvements and associated service area governed by this agreement shall be identified on a Building Permit reviewed and approved in accordance with the County Land Development Code. The improvements shall be constructed as shown on permits P24-004101 and P24-004104, in compliance with current sign codes and regulations. 5. The installation shall be constructed and maintained in such a manner as it will not interfere with the intended use of the COUNTY right of way or create a safety hazard for the use of the COUNTY right of way by the Public. 6. If any of the LICENSEE’S landscape, hardscape (sidewalks and pathways), specialty street signs, and/or irrigation improvements cause a safety hazard, cause damage to any other improvements within the COUNTY right of way, or interfere with any construction, reconstruction, alteration, modification or improvement by the COUNTY, the hazard or interference shall be removed or relocated by LICENSEE within 24 hours of receipt of notification from the COUNTY at LICENSEE’s expense. Failure to remove or relocate the hazard or interference within the said 24 hour period shall entitle the COUNTY to remove the specific hazard or interference and the LICENSEE shall reimburse any costs incurred by the COUNTY for such removal or relocation. Failure to remove or relocate the hazard or interference within 24 hours of receipt of notice from the COUNTY, and failure to reimburse the COUNTY for the cost incurred by the COUNTY to remove or relocate the hazard or interference, shall each be cause for the following actions by the COUNTY: immediate termination of this Agreement and the permit by the COUNTY; enforcement of the terms of this agreement through the Osceola County Code Enforcement Board; or enforcement of this agreement in accordance with the laws of the State of Florida. 7. If the hazard that is created by the installation or maintenance of the permitted landscaping, hardscaping (sidewalks and pathways), specialty street signs, and/or irrigation improvements is determined by the COUNTY, in its sole and absolute discretion, to be of such significance that it is creating an immediate danger to users of the right of way or any improvements within the right of way, the COUNTY may immediately, and without prior notice to the LICENSEE, remove or eliminate said hazard and require the LICENSEE to reimburse the COUNTY for all cost associated with the removal or elimination of that hazard. Failure to reimburse the COUNTY for the cost incurred by the COUNTY to remove or eliminate the hazard shall be cause for the following actions by the COUNTY: immediate termination of this Agreement and the permit by the COUNTY; enforcement of the terms of this agreement through the Osceola County Code Enforcement Board; or enforcement of this agreement in accordance with the laws of the State of Florida. 8. The landscaping, hardscape (sidewalks and pathways), specialty street signs, and/or irrigation improvements within the COUNTY right of way shall be located and maintained in such a manner as to not create a sight distance problem for existing or future driveway or road connections. Sight distance standards shall be those set forth in the latest edition of the FDOT Design Standards or County Land Development Code. Upon receipt of notice from the COUNTY that landscaping, hardscape (sidewalks and pathways), specialty street signs, and/or irrigation improvements installed by the LICENSEE creates a sight distance safety hazard, LICENSEE shall remove and relocate LICENSEE’s improvements at LICENSEE’s sole cost and expense, to the extent necessary to comply with the latest edition of the FDOT Design Standards and/or Land Development Code sight distance regulations. Removal and relocation shall be completed within 24 hours of the LICENSEE’s receipt of the COUNTY’s notice. Failure to remove and relocate non-compliant improvements within 24 hours shall be cause for the following actions by the COUNTY: immediate termination of this Agreement and the permit by the COUNTY; enforcement of the terms of this agreement through the Osceola County Code Enforcement Board; or enforcement of this agreement in accordance with the laws of the State of Florida. 9. Irrigation systems installed by the LICENSEE in the COUNTY right of way are not listed with utility relocation companies and as such may be damaged by other right of way users, licensees and/or easement holders. The COUNTY will not be responsible for any damage to the LICENSEE’s irrigation systems installed in conjunction with this Agreement resulting from the issuance by the COUNTY of a right of way utilization permit and/or Site Development Plan Approval to any such user or resulting from any other user’s activities within the COUNTY right of way. The LICENSEE agrees that before installation of any improvements within the right of way, LICENSEE will contact “Sunshine State One Call” and withhold commencement of work until all underground utilities have been properly located and marked. 10. The LICENSEE agrees to be liable for any and all damages, losses, and expenses incurred, by the COUNTY, caused by the acts and/or omissions of the LICENSEE, or any of its employees, agents, sub-contractors, representatives, volunteers, or the like. To the extent permitted by law, the LICENSEE agrees to indemnify, defend and hold the COUNTY harmless for any and all claims, suits, judgments or damages, losses and expenses, including but not limited to, court costs, expert witnesses, consultation services and attorney’s fees, arising from any and all acts and/or omissions of the LICENSEE, or any of its employees, agents, sub-contractors, representatives, volunteers, or the like. Said indemnification, defense, and hold harmless actions shall not be limited by any insurance amounts required hereunder. 11. INSURANCE A. The LICENSEE shall not commence any installation and/or maintenance work in connection with this Agreement until it has obtained all of the following types of insurance and has provided proof of same to the COUNTY, in the form of a certificate prior to the start of any work, nor shall the LICENSEE allow any subcontractor to commence work on its subcontract until all similar insurance required of the subcontractor has been so obtained and approved. All insurance policies shall be with insurers qualified and doing business in Florida. B. The LICENSEE shall maintain the following types of insurance, with the respective minimum limits: 1. AUTOMOBILE LIABILITY: Combined Property Damage and Bodily Injury Single Limit, One Million Dollars ($1,000,000.00) – Any Auto: 2. GENERAL LIABILITY: One Million Dollars ($1,000,000.00) each occurrence: 3. DAMAGE TO RENTED PREMISES – Fifty Thousand Dollars ($50,000.00) Any single occurrence: 4. MEDICAL EXPENSES: Five Thousand Dollars ($5,000.00), any one person; 5. PERSONAL & ADVERTISING INJURY: One Million Dollars ($1,000,000.00); 6. GENERAL AGGREGATE: Twe Million Dollars ($2,000,000.00); 7. PRODUCTS – COMPLETED OPERATIONS AGGREGATE; One Million Dollars ($1,000,000.00) 8. EXCESS/UMBRELLA COVERAGE: Ten Million Dollars ($10,000,000.00); and, 9. WORKERS’ COMPENSATION: Employers liability insurance which covers the statutory obligation for all persons engaged in the performance of the work required hereunder with limits not less than $1,000,000.00 per occurrence. Evidence of qualified self-insurance status will suffice for this subsection. The LICENSEE understands and acknowledges that it shall be solely responsible for any and all medical and liability costs associated with an injury to itself and/or to its employees, subcontractors, volunteers, and the like, including the costs to defend the COUNTY in the event of litigation against same. C. The LICENSEE shall name the “Osceola County Board of County Commissioners” as additional insured, to the extent of the services to be provided hereunder, on all required insurance policies, and provide the COUNTY with proof of same. D. The LICENSEE shall provide the COUNTY’s Procurement Services with a Certificate of Insurance evidencing such coverage for the duration of this Agreement. Said Certificate of Insurance shall be dated and show: 1. The name of the insured LICENSEE, 2. The specified job by name and job number, 3. The name of the insurer, 4. The number of the policy, 5. The effective date, 6. The termination date, 7. A statement that the insurer will mail notice to the COUNTY at least thirty (30) days prior to any material changes in the provisions or cancellation of the policy. 8. The Certificate Holders Box must read as follows. Any other wording in the Certificate Holders Box shall not be acceptable. Osceola County Board of County Commissioners c/o Director of Human Resources 1 Courthouse Square, Suite 4200 Kissimmee, Florida 34741 E. Receipt of certificates or other documentation of insurance or policies or copies of policies by the COUNTY, or by any of its representatives, which indicates less coverage than is required, does not constitute a waiver of the LICENSEE’s obligation to fulfill the insurance requirements specified herein. F. The LICENSEE shall ensure that any sub-contractor(s), hired to perform any of the duties contained in the Scope of Services of this Agreement, maintain the same insurance requirements set forth herein. In addition, the LICENSEE shall maintain proof of same on file and made readily available upon request by the COUNTY. G. The COUNTY shall be exempt from, and in no way liable for, any sums of money which may represent a deductible in any insurance policy. The payment of such deductible shall be the sole responsibility of the LICENSEE and/or subcontractor providing such insurance. H. All insurance carriers shall have an AM Best Rating of at least A-and a size of VII or larger. The General Liability and Workers’ Compensation policies shall have a waiver of subrogation in favor of Osceola County. The liability policies shall be Primary/Non- Contributory. 12. This Agreement shall become effective upon its execution by both parties and shall continue in full force and effect until terminated by the COUNTY pursuant to Sections 6, 7 and 8. 13. Should the LICENSEE be declared in default of this Agreement by the COUNTY pursuant to Sections 6, 7 & 8, the COUNTY reserves the right to create a funding mechanism to impose non-ad valorem assessments to provide for the installation and maintenance of the improvements. 6| Page 14.Provisions, restrictions and conditions of this Agreement shall not be modified or amendedexcept in a written instrument which has been executed and acknowledged by authorizedrepresentatives of the LICENSEE and the COUNTY. 15. All notices required or desired pursuant to this Agreement shall be made in writing and shall be delivered through the United States Postal Services, first class mail, postage prepaid and addressed to the following addresses: To the COUNTY: Osceola County Public Works Director 1 Courthouse Square, Suite 3100 Kissimmee, Florida 34741 To the LICENSEE: 15. EMPLOYEMENT ELIGIBILITY VERIFICATION (E-VERIFY). Pursuant to Florida Statutes, Section 448.095, the all employees of LICENSEE shall be registered with and utilize the U.S. Department of Homeland Security’s E-Verify system to verify the employment eligibility status of all employees performing work under this Agreement as well as all newly hired employees. In addition, the LICENSEE shall require any and all subcontractors performing work in accordance with this Agreement to register with and utilize the U.S. Department of Homeland Security’s E-Verify system to verify the employment eligibility status of all employees performing work under this Agreement as well as all newly hired employees. Any such subcontractor shall provide an affidavit to the LICENSEE stating that the subcontractor does not employee, contract with or subcontract with any ineligible individuals and LICENSEE must keep a copy of said affidavit for the duration of this Agreement. Violation of this section is subject to immediate termination of this Agreement without regard to any notice otherwise required herein. In the event the COUNTY incurs costs as a result of LICENSEE breach of this provision, any and all such costs shall be paid by the LICENSEE immediately upon receipt of notice of the same from the COUNTY. Information on registration for and use of the E-Verify Program may be obtained at the Department of Homeland Security website: http://www.dhs.gov/E-Verify. (SIGNATURE PAGE TO FOLLOW) IN WITNESS WHEREOF, the parties have hereunto executed this Agreement on the day, month and year last executed below. WITNESSES: LICENSEE: (Insert Name) Printed ________________________ BY: _____________________________ Date:__________________________ Printed: __________________________ _______________________________ Title: ____________________________ Printed ________________________ Date: _____________________________ Date: __________________________ STATE OF FLORIDA COUNTY OF ___________________ The foregoing instrument was executed before me by means of [ ] physical presence or [ ] online notarization this _____ day of _______________________________ 20__, by ___________________________, who has personally swore or affirmed that he/she is authorized to execute this Agreement and who is personally known to me OR has produced _________________________ as identification. ____________________________ (SEAL) Notary Public OSCEOLA COUNTY ______________________________ ________ Witnessed County Manager/Designee Date ___________________________________ Printed Name_____________________________ Printed Name________________________ Title____________________________________ EXHIBIT “A” [Attached] EXHIBIT “B” [Attached]