RFP# 16-03 Auditing Services City of Atlantic BeachCity of Atlantic Beach, Florida RFP# 16-03
Purvis, Gray andCompany, LLP
Precise and Impartial Approach
Celebrating 70 Years of Client Service!
REQUEST FOR PROPOSAL
RFP# 16-03
AUDITING SERVICES
FOR
CITY OFATLANTIC BEACH, FLORIDA
FirmName: Purvis, Gray and Company, LLP
Certified PublicAccountants
Local Address: 222 NE 1ST Street
Gainesville, Florida32614-1270
Telephone Number: (352) 378-2461 - Phone
Contact Persons: Ronald D. Whitesides, CPA, Partner
RonW@purvisgray.com
Due Date: August 5, 2016 @ 4:00p.m.
Gainesville Ocala Tallahassee Sarasota
City of Atlantic Beach, Florida RFP# 16-03
Table of Contents
Letter of Transmittal .......................................................................................................................................................... 1-2
Brief Summary ...................................................................................................................................................................... 3
Firm’s Qualifications and Experience
A BriefHistory of the Firm .............................................................................................................................................. 4
B Independence .............................................................................................................................................................. 4
C Auditing Experience:
Governmental Entities ................................................................................................................................................. 5
Special District .............................................................................................................................................................. 6
Electric Utilities............................................................................................................................................................. 7
D References ................................................................................................................................................................ 8-9
Partner, Supervisory, and StaffQualifications
E Levels of the Staff
Team Members ...................................................................................................................................................... 10
StaffAvailability andPercent of AuditWorkby Staff Level .................................................................................. 10
Team Roles ............................................................................................................................................................. 11
Continuing Quality of Staff ..................................................................................................................................... 11
F Résumés - Qualifications of Firm Personnel .................................................................................................. 11-26
Specific Audit Approach
G Understanding the Scope of Work ..................................................................................................................... 27
H Audit Approach:
Work Plan ...................................................................................................................................................... 27-28
Audit Methodology ........................................................................................................................................ 28-30
Proposed Segmentation of the Engagement ...................................................................................................... 30
Approach to be Taken in Determining Laws and Regulations thatwill be Subject to Audit Test Work ............. 30
Approach to be Taken in Using Statistical Sampling in the Engagement ........................................................... 30
Approach to Single Audit .................................................................................................................................... 31
InternalControl ............................................................................................................................................. 31-32
Approach to be Taken in Reviewing Financial Statements ................................................................................. 32
Extent of ComputerSoftware to be Used inthe Engagement ........................................................................... 33
Approach to Reviewing Electronic Data Processing Systems ............................................................................. 34
I Tentative Schedule .............................................................................................................................................. 35
Auditor Guarantees and Warranties
J AppendixA and Appendix B ................................................................................................................................ 36
OtherMaterials
K Promotional Materials
Why Purvis, Gray and Company ......................................................................................................................... 37
Familiarity with the Certificate of Achievement for Excellence in Financial Reporting Program ....................... 38
Memberships of Professional Organizations ...................................................................................................... 38
Grant Experience ................................................................................................................................................ 39
Tax Exempt Bond Experience ............................................................................................................................. 40
Firm Documentation
L Individualand Firm CPA Licenses........................................................................................................................ 41
M Continuing Professional Education .............................................................................................................. 41-42
N Documentation of Good Standing ................................................................................................................ 42-46
Other Firm Required Information
OOfficeLocation ................................................................................................................................................... 47
P QualityControl Review .................................................................................................................................. 47-49
Q Federal or State Desk Review, State Regulatory Bodies .................................................................................... 50
R No Disciplinary Acton and No Litigation Against the Firm ................................................................................. 50
S Insurance Coverage ............................................................................................................................................ 50
T Appendix F - Drug-Free Workplace Certification ...................................................................................................... 51
U Appendix H - Public Entity Crimes ....................................................................................................................... 52-53
V Appendix G - W-9 Form ............................................................................................................................................. 54
Other Services
W Description of Other Services:
Range of Services .................................................................................................................................................. 55-56
Firm Personnel ........................................................................................................................................................... 57
City of Atlantic Beach, Florida RFP# 16-03 1
City of Atlantic Beach
Audit Selection Committee
Atlantic Beach, Florida
Weappreciate theopportunity to re-introduce Purvis, Gray and Company, LLP (Purvis, Gray and Company) to your
Audit Selection Committee and would takegreat pride in being retained as auditors for the City of Atlantic Beach,
Florida, (the City). We have received your Request for Proposal No. 16-03 (RFP) for Auditing Services for a four-year
period beginning2016, and two additional one-yearperiods, subject to mutual agreement of both parties. Wehave
readand understand the scope of work to be performed, andgiveyou our express commitment to meet or exceed
the performance and time specifications contained therein.
Purvis, Gray and Company is astate-wide CPA firm employing approximately seventy-five professionals andsupport
staff inour Gainesville, Ocala, Sarasota, and Tallahassee offices. Our multiple office locations throughout the state
are the result of growth fromwithin the firm, without merger or acquisition, which weattribute to our pursuit of
technical excellence and great client service.
Weare celebrating our 70th anniversary, having audited and advised Floridalocalgovernments almost since our
inception in 1946. Our firm is currentlyproviding auditing services to twenty-four Florida municipalities, most of
whichoperate water and sewer utilities, six Florida counties, six Florida school boards, seven rural electric
cooperatives andmany other governmental special districtsand not-for-profit organizations.
Why Purvis, Gray and Company?
As past auditors for the City, we have gained a uniqueinsight into your operations and finances that will benefit the
City under a newcontract term. We understand and are already familiar with your products, your people, and your
processes, which means that we can provide youa better auditthan other firms. Throughout this proposal, we
emphasize other reasons why we thinkwe are the best firm for youraudit, including:
70-year History of Providing ExcellentClient Service
ExtensiveExperience in Auditing Local Governments Similar in Size and Scope to You
Quality and Experience of our Engagement Team, including havingPartners in the Field
Technical Consultant andIndependent Review Partner Assigned to the Engagement Serves on:
GFOA Special Review Committee for the Certificate of Achievement for Excellence in Financial Reporting
FGFOA Program and Technical Resources Committee
Audit Approach:
Emphasis on Understanding the Business Risks Associated with the City
Placing Experienced Audit Team inthe Field
Identifying and Resolving IssuesEarly, Meeting Deadlines
ExtensiveFederal and State Single Audit Experience (New Federal Omni Circular)
Technology Proficiencies and Efficiencies:
Fully-paperless Audit Systems
Usage of Computer Assisted Audit Techniques (CAAT)
Excellent Information Technology Professionals to Perform IT GeneralControlsReview
Audit Partners Industry Leaders in GASB Standards Including Implementation
We Offer16 Hours of CPE Credits to Clients Annually, at no Charge
City of Atlantic Beach, Florida RFP# 16-03 3
Brief Summary
Weareextremely pleased to present our credentials to provide audit services to the City. You will continue to bea
valued client and you can be assured that the engagement will receive expert attention and priority service fromour
firm. We are confident that we have the professional skills, relevant technical experience, and the commitment to
provide the services that you require. Below is a brief executivesummary of our experience, and the detailed
information requested in your RFP begins on page 4.
Independence and Firm License
We are independent of the City as defined in Government
Auditing Standards. We are properly licensed and
registered for publicpractice in the State of Florida and our
professional staff are properly licensedand registered to
practice as certified public accountants inthe State of
Florida or “exam-eligible”.
StaffQualifications and Experience
Purvis, Gray and Company’s numberone priority is client
service. The bestway to provide valuable service is with
quality personnel, and we pride ourselves on findingand
hiring the best employees. Our Information Technology
professionals have extensive experience and proficiency
working in various computerized environments. They are
familiar with a wide variety of fund accounting and
operational software products. We will respondquickly to
your needs. You willnot have to train our auditors; we do
not randomly rotate staff, andyou will regularly see
partners andmanagers inthe field.
Expertise and Experience
Our firm maintains a specialized governmental practiceand
has a large clientele of governmental entitiesthroughout
the State of Florida. We have developed our presence in
the localgovernmental industry to include 24
municipalities, 6 counties, 6 school boards, airport
authorities, 2 largeDevelopments made up of a total 19
CDDs, waterauthorities, andall other manner of local
government and nonprofit organizations.
Single Audit Experience
Because of our experience auditing Florida municipalities
and counties, we arevery familiar with the federaland
state compliance requirements. Ourauditors have
performed countless Single Audits of federalandstate
grant programs.
No Conflict of Interest
We have audited the financialstatements of the City in years
pastand other than the performance of theseannualaudits,
we havehad no professional relationships involving the City.
We confirm that we will give the City written notice of any
professional relationships entered into involving the City, if
applicable, during the period of this agreement.
External Quality Control
Purvis, Gray and Company is amember of the AICPA's
Governmental Audit Quality Center (GAQC). Our firm places
a high priority on its quality control and has undergone apeer
review made by the AICPA at least every three yearssince
1979. Ourmostrecentreview was performed in September
2013. We are pleased to reportthere was no letter of
comment. Acopy ofthat report appears on page 48.
Audit Approach
Our approach is designed to avoid interruption of service,
raise the standard of service and establish ongoing channels
of communication with management. One of our firm’s goals
is to perform as much auditwork as possible during interim
fieldwork. This allows us to better schedule our annual
workload, and minimizes the pressure onyourstaff to
maintain timetables and meet deadlines after year-end. In
addition, it permits the earliest possible identification and
resolution of contentious or controversial accounting and
auditing issues, and we fully expect and intend to meet all of
youraudit deadlines.
Client References
Based upon the track record that we have established, Purvis,
Gray and Company is aknowncommodity in the State of
Florida. Youcan ver ifyfrom your staff or ourother references
the level of expertise andservice our firm provides.
Recent, Current, and ProjectedWorkloads
The firm has been providing audit and accounting services for
many years and is proud of its record of delivering quality and
timely services to its clients. Wearehighly experienced on
managing the auditsand work closely with our clients to
arrive atmutually acceptable dates of fieldwork anddelivery.
We schedule our engagements long in advance and attempt to
accomplish as much of theworkprior to year-end as possible.
Cost Effectiveness
We will conduct an effective audit as efficiently as possible for
a competitive fee. Our all-inclusive audit fees includeall out-of-
pocket costs, such as travel andyear-round phone calls for
troubleshooting and research questions.
City of Atlantic Beach, Florida RFP# 16-03 4
Firm’s Qualifications and Experience
ABriefHistory of the Firm
Purvis, Gray and Company was founded in 1946, in Gainesville, Florida by two
University of Floridaaccounting professors, Mr. Roy Purvis and Mr. Howard Gray. The
firm has been in business for seventy years and has been auditing localgovernments
for substantially all of thattime. Our multipleoffice locations throughout the state are
the result of organic growth ofthe firm, without merger or acquisition, whichwe
attribute to ourpursuit of technical excellence and great client service.
Purvis, Gray and Company operates on a departmental basis rather than an office basis. On many
engagements, the audit team consists of individuals from more than one office. All of the firm's resources
are available to all of the firm's clientsandare utilized inthat fashion to provide the best possibleservice.
The audit of the City will beconducted primarily fromthe Gainesville office.
BIndependence
We are independent certified public accountants as definedby generally accepted auditing standardsand
Government Auditing Standards, issued by the Comptroller General of the United States. We are
independent of the City as defined inthe U.S. General Accounting Offices’ Government Auditing Standards
and GenerallyAccepted Auditing Standards.
Other than the performance of the City’s annual audits, we have had no past professional relationships
involving the City.
We confirm that we will give the City written notice of any professional relationships entered into
involving the City, or any of its agencies or component units, during the period of this agreement.
City of Atlantic Beach, Florida RFP# 16-03 5
Firm’s Qualifications and Experience
C Auditing Experience
Governmental Entities
Our governmental experience includes thefollowing audits during the past five years and indicates theprimary
office from which each governmental audit is staffed as well as years of audit service. Single Audits are indicated
by an asterisk “(*)”.
Municipalities
City of Alachua (Gainesville) 2009 to Present*
City of Atlantic Beach (Gainesville) 2004 to Present*
City of Bartow (Sarasota) 2008 to Present*
City of Belleview (Ocala) 2007 to Present*
City of Bushnell (Ocala) 1995 to Present*
Town of Bronson (Gainesville) 2006 to Present*
City of Cedar Key (Gainesville) 1987 to Present*
City of Dade City (Gainesville) 2014 to Present
City of Deltona (Ocala) 1995 to Present*
City of Eustis (Ocala) 1998 to Present*
City of Fernandina Beach (Tallahassee) 2004 to Present*
City of Fort Meade (Sarasota) 1996 to Present*
City of Green CoveSprings (Gainesville) 2010 to Present*
City of Jacksonville Beach (Tallahassee) 1996 to Present*
City of Lake City (Gainesville) 1998 to Present*
City of LiveOak (Gainesville) 2012 to Present*
City of Newberry (Gainesville) 2013 to Present*
City of Neptune Beach (Gainesville) 2013 to Present*
City of Ocala (Ocala) 2000 to Present*
City of Orange Park (Gainesville) 2014 to Present*
City of Sarasota (Sarasota) 2002 to Present*
City of St. Cloud (Ocala) 2012 to Present*
City of St. Augustine Beach (Gainesville) 2012 to Present*
City of Williston (Ocala) 2010 to Present*
Counties
Bradford County (Gainesville) 1994 to Present*
DeSoto County (Sarasota) 2001 to Present*
Gadsden County (Tallahassee/Gainesville) 2010 to Present*
HernandoCounty (Sarasota) 2008 to Present*
Marion County (Ocala) 2001 to Present*
Nassau County (Tallahassee/Gainesville) 2005 to Present*
Education Related
Alachua County District School Board (Gainesville) 2008 to Present*
CharlotteCounty School Board (Sarasota) 2011 to Present*
Citrus County School Board Internal Accounts (Ocala) 2014 to Present
Clay County School Board (Ocala) 2011 to Present*
HernandoCounty School Board (Ocala) 2011 to Present*
Lake County District School Board (Ocala) 2005 to Present*
Marion County School Board (Ocala) 2000 to Present*
The Villages Charter School, Inc. (Ocala) 2005 to Present*
City of Atlantic Beach, Florida RFP# 16-03 6
Firm’s Qualifications and Experience
C Auditing Experience (Continued)
Special District
Below is a list of our Special Districtauditsduring the past five years, and our audits of water, sewer, and
gas utilities.
Special Districts
Bartow Municipal Airport Development Authority
Dog IslandConservation District
East County Water ControlDistrict
Florida Gas Utility (FGU)
Florida Municipal Power Agency (FMPA)
Gainesville-Alachua County Regional AirportAuthority
Kissimmee UtilityAuthority (KUA)
Lake Wales AirportAuthority
Lakewood Ranch CDDs
North SumterCounty Utility Dependent District
Northwest Florida Water Management District
Peace River Manasota Regional Water Supply Authority
TheVillages Community Development Districts
Withlacoochee Regional Water Supply Authority
Water, Sewer and Gas Utilities
City of Alachua
City of Atlantic Beach
City of Belleview
City of Bushnell
City of Cape Coral City of Dade City
DeSoto County
Dog IslandConservation District, Tallahassee
East County Water ControlDistrict, Lehigh Acres
City of Eustis
Florida Gas Utility, Gainesville
City of Fort Meade
City of Fernandina Beach
Gainesville Regional Utilities
City of Green Cove Springs
Hernando County
City of Jacksonville Beach
City of Lake City
City of Lake Wales
City of LiveOak
City of Neptune Beach
City of Newberry
North SumterCounty Utility Dependent District
City of Ocala
Peace River Manasota Regional Water Supply Authority
City of Sarasota
TalquinElectric Cooperative, Inc., Quincy
Town of Orange Park
Village Center Community Development District & Affiliates, The
Villages
City of Williston
Withlacoochee Regional Water Supply Authority, Dade City
City of Atlantic Beach, Florida RFP# 16-03 7
Firm’s Qualifications and Experience
C Auditing Experience (Concluded)
Electric Utilities
Purvis, Gray and Companyis the premier firm for audits of electric utilities inthe state of Florida. Electric
utilities have complexaccounting and regulatory requirements including rate structures, and the
understanding of these requirements is beneficial to these audits. Below is a list of our electric utility
auditsduring the past five years.
Electric Utilities
Municipalities and Special Districts
City of Alachua
City of Bartow
City of Bushnell
Florida Municipal Power Association, Orlando
City of Fort Meade
Gainesville Regional Utilities (GRU)
City of Green Cove Springs
City of Jacksonville Beach
Kissimmee UtilityAuthority, Kissimmee (KUA)
City of Mount Dora
City of Newberry
City of Ocala
City of St. Cloud (OUC Electric OperatingAgreement)
City of Williston
Rural Electric Cooperatives
Central Florida Electric Cooperative, Inc., Chiefland
Choctawhatchee ElectricCooperative, Inc., DeFuniak Springs
Lee CountyElectricCooperative, Inc., North Ft. Myers
Peace River ElectricCooperative, Inc., Wauchula
Suwannee ValleyElectric Cooperative, Inc., LiveOak
SumterElectric Cooperative, Inc., Sumterville
TalquinElectricCooperative, Inc., Quincy
Withlacoochee River ElectricCooperative, Inc., Dade City
City of Atlantic Beach, Florida RFP# 16-03 8
Firm’s Qualifications and Experience
D References
Client Name: CITY OF ALACHUA, FLORIDA
Scope of Work
Audit of all City operations, including electric, water and wastewater utilities, and
Single Audit of federal and state grant programs. Participates inthe GFOA Certificate
Program.
Date September 30, 2009 to Present
Total Hours 500
Engagement Partner Ronald D. Whitesides, CPA
Contact Information
Mr. Robert Bonetti, Finance Director (386) 418-6165
15100 NW 142nd Terrace rbonetti@cityofalachua.org
Alachua, Florida 32615
Client Name: CITY OF JACKSONVILLE BEACH, FLORIDA
Scope of Work Audit of all City operations, including Single Audit of federal andstategrant programs.
Participates in the GFOA Certificate Program.
Date September 30, 1996 to Present
Total Hours 600
Engagement Partners Joseph J. Welch, CPA, and Ryan M. Tucker, CPA
Contact Information
Ms. Karen Johns, CPA, Finance Director (904) 247-6136
11 North 3rd Street kjohns@jaxbchfl.net
Jacksonville Beach, Florida32250
Client Name: CITY OFFERNANDINA BEACH, FLORIDA
Scope of Work Audit of all City operations, including water and wastewater utilities, airport, golf
course, and Single Audit of federalandstate grant programs.
Date September 30, 2004 to Present
Total Hours 500
Engagement Partner Ryan M. Tucker, CPA
Contact Information
Ms. PattiClifford, Controller (904) 310-3333
203 Ash Street pclifford@fbfl.org
Fernandina Beach, Florida32034
City of Atlantic Beach, Florida RFP# 16-03 9
Firm’s Qualifications and Experience
D References (Concluded)
Client Name: NASSAUCOUNTY, FLORIDA
Scope of Work Audit of all Board of County Commissioners operations, including Single Audit of
federalandstate grant programs, and separate audits of the Constitutional Officers.
Date September 30, 2005 to Present
Total Hours 1,300
Engagement Partners Ronald D. Whitesides, CPA, and Ryan M. Tucker, CPA
Contact Information
Ms. Mary Potochnik, (904) 548-4800
Chief Deputy, Financial Services mpotochnik@nassauclerk.com
76347 Veteran’s Way Suite 456
Yulee, Florida32097
Client Name: CITY OF GREENCOVE SPRINGS, FLORIDA
Scope of Work Audit of all City operations, includingelectric, stormwater, water andwastewater
utilities, and Single Audit of federal and state grant programs.
Date September 30, 1999 to September 30, 2004; September 30, 2010 to Present
Total Hours 600
Engagement Partner Ronald D. Whitesides, CPA
Contact Information
Ms. Danielle Judd (904) 297-7500 Ext. 3307
229 Walnut Street djudd@greencovesprings.co
Green Cove Springs, Florida32043
Client Name: TOWN OF ORANGE PARK, FLORIDA
Scope of Work Audit of all City operations, including water and wastewater utilities, andaudits of
federalandstate grant programs.
Date September 30, 2014 to Present
Total Hours 400
Engagement Partner Ronald D. Whitesides, CPA
Contact Information
Mr. John Villanueva, CPA, Director of Finance (904) 278-3017
2042 Park Avenue jvillanueva@townop.com
OrangePark, Florida32073
City of Atlantic Beach, Florida RFP# 16-03 10
Partner, Supervisory, andStaffQualifications
E Levels of the Staff
Team Members
The firm that will be the mostqualified to serve as auditors for the City will be the one that can
demonstrate its qualifications through past experience, education, and high qualitycontrol considerations.
Our firm's approach to staffing audit engagements is to choose partners, managers,
and staff based upon a combination of the expertise, experience, andtechnical ability
needed to perform the audit engagement efficiently, and the location of the office.
The individuals assigned to this engagement possess the necessary technicalskills
and experience to ensure that the City receives the highestlevel of service. All
personnel assigned to this engagement have met or exceeded all of the CPE
requirements of the “YellowBook” as requiredby the Rules of theAuditor General.
Mr. Ronald D. Whitesides, CPA, will be the partnerin charge of the City’s audit engagement, and the team
memberultimately responsible for managing the relationship. Mr. Whitesides has over twenty-five years
of experience in accounting and auditing for governmental bodies, not-for-profit organizations, and
commercial enterprises. He will be assisted by Mr. Mark A. White, CPA, partner, as technical consultant and
independent reviewer, and Mr. Joseph J. Welch, CPA, as consulting partner.
Staff Availability and Percent of Audit Work by Staff Level
As we haveemphasized throughout this proposal, our partners spend aconsiderable amount of time in
the field to ensure you receive the highestlevel of servicepossible. We feel this philosophy setsus apart
from other firms. As we have demonstrated in past engagements as the City’s auditors, we anticipate
that over 70% of audit hours will be incurred by partners, managers and senior auditors.
The auditdepartment currently consists of six audit partners, nine managers, and thirteenauditstaff. We
have performed your audit in previous years during the time requested and met all deadlines for
performance andanticipate no difficulties continuing to do so.
Listed below are the roles of each member of the audit team anda brief description of their qualifications.
Technical Consultant and
Independent ReviewPartner
Mark A. White, CPA
Partner in Charge of Audit
RonaldD. Whitesides, CPA
Staff Auditors
As Needed
Manager in Charge
Kevin R. Smith, CPA
Information Technology
Consultant
Gary R. Heder, CISA,CRISC
Consulting Partner
Joseph J. Welch, CPA
City of Atlantic Beach, Florida RFP# 16-03 11
Partner, Supervisory, andStaffQualifications
E Levels of the Staff (Concluded)
Team Roles
Role of the Partner in Charge of Audit
Overall responsibility for excellent client service, will work closely with client's management and manager to
ensure that all work is properly planned, executed, andcompleted. Conducts entrance, exit, and interim
work conferences with client and participates extensively in audit fieldwork and the review process.
Role of the Technical Consultant Independent Reviewer
This team member will provideconsultation andreview of technicalaccounting andauditing issues, and a final
cold" review of the audited financialstatements and reports.
Role of the Manager in Charge
This team member will beprimarily responsible for planning, conducting, andcompleting all fieldwork. He will
participate in entrance, exit, and interimwork conferences, and will keep the partner in charge and client fully
informedon the job status. Will review the workpapers and assist in managing the effectiveness andefficiency of
the audit, operating withinthetime budget. Will participate in entrance, exit, and interimwork conferences.
Role of the Information Technology Consultant
This team member will supervise or perform the review of the City’s Information Technology Environment and key
IT GeneralControls, Application Controls, and IT-Dependent Manual Controls in consultation withthe audit
team. He will alsosupervise or perform Computer Assisted Audit Techniques (CAAT) or data analysis in
consultation with the auditteam. This team member will provide recommendations to strengthen the City’s
Information Technology Environment and IT-relatedcontrols. He will also provide assistance on any IT-related
issues, as deemed necessary by the auditteam.
Continuing Quality of Staff
Weexpect your audit team members to be available throughout your contract and option periods. While
some staff turnover inevitably occurs, our firm makes every effort to maintain the high quality of our staff.
We dothisthroughhiring the best people, providing morethan the minimum requiredcontinuing
education, mentoring, and, mostimportantly, upper management participate inthe auditfieldwork
thereby providing true on-the-job training. We do not hire seasonal employees and staffturnover has
been relatively low compared to industry standards inthe past three years. If it did become necessary to
changeany team members onyour audit, it would be discussed with you in advance, and we wouldobtain
your written approval. The City has the right to approve or reject replacements.
F Résumés - Qualifications of Firm Personnel
Beginning onthe next page, the partnerin charge, consultants, and managerrésumés provide more specific
information for each individual, especially their participation in local government audits, relevant continuing
professional education forthe past three years, memberships, andcopy of licenses to practice as a Certified
Public Accountant in the State of Florida.
City of Atlantic Beach, Florida RFP# 16-03 12
TrustedAdvisors Since 1946
School Board Experience
AlachuaCounty District School Board*
Clay County District School Board*
Governmental Experience
AlachuaCounty, Florida*
Alachua County Housing Authority*
City of Alachua, Florida*
City of Atlantic Beach, Florida*
Bradford County, Florida*
City of Fernandina Beach, Florida*
Flagler County, Florida*
Florida Gas Utility
City of Fort Meade, Florida*
City of Fort Myers, Florida*
Gadsden County, Florida*
City of Green Cove Springs, Florida*
HardeeCounty, Florida*
City of Jacksonville Beach, Florida*
City of KeystoneHeights, Florida*
City of Lake City, Florida*
Nassau County, Florida*
City of Newberry, Florida*
City of Neptune Beach, Florida*
Town of OrangePark, Florida*
City of St. Augustine Beach, Florida*
Office of the Auditor General of the State of Florida
University of FloridaDivision of Housing
University of FloridaDivision of Parking
WakullaCounty, Florida*
Not-For-Profit Experience
Alliance for Economic Development, Inc.
AmericanOrchid Society, Inc.
Bates Realties - HUD Project
Council for Economic Outreach, Inc.
Cris Collinsworth Foundation
FICPA Education Foundation, Inc.
FICPA Political ActionCommittee, Inc.
Florida Institute of Certified Public Accountants, Inc.
FloridaLeadership and Educational Foundation, Inc.
Gainesville Area Chamber of Commerce, Inc.
Gainesville GolfandCountry Club
Oak HallPrivate School, Inc.
Ronald McDonald House of Gainesville, Inc.
Southern Legal Counsel, Inc.
The Imaginarium Group, Inc.
University of Florida College of Veterinary Medicine, Inc.
OMBCircular A-133 Single Auditsand/or Florida Single Audits
RonaldD. Whitesides, CPA
Audit Partner
Member of Concurring Review Team
www.purvisgray.com
Profile
Education:
Graduated University of Florida, 1991,
Masters, Accounting
Professional Credentials:
Received CPA Certificate in 1992
Member AICPA, FICPA and FGFOA
Years in Accounting: 26
Years with Firm: 24
Experience in ServingClients
City of Atlantic Beach, Florida RFP# 16-03 13
Ronald D. Whitesides, CPA
Audit Partner
Member of Concurring Review Team
Health Care Experience
Bridgeway Center, Inc.
CentralFlorida Health Care, Inc.*
Citrus Memorial Hospital
District 3 Community Health Purchasing Alliance, Inc.
FamilyPractice Medical Group, Inc.
Marion-Citrus Mental Health Centers, Inc.*
Mental Health Services, Inc.*
Meridian Behavioral Healthcare, Inc.*
North Florida Regional Freestanding Surgery Center, L.P.
North Florida Regional GICenter, L.P.
Rural Health Care, Inc.*
Southeast Tissue Alliance, Inc.
University of Florida College of Dentistry
University of Florida College of Nursing
University of Florida Tissue Bank, Inc.
Utility Experience
City of Alachua, Florida (E, W, S)
City of Atlantic Beach, Florida (W, S)
City of Fernandina Beach, Florida (W, S)
Florida Gas Utility (G)
Gainesville Regional Utilities, Florida (E, G, W, S)
City of Fort Meade, Florida (E, W, S)
Glades Electric Cooperative, Inc. (E)
City of Green CoveSprings, Florida (E, W, S)
City of Jacksonville Beach, Florida (E, W, S)
City of Lake City, Florida (G, W, S)
Nassau County, Florida (W, S)
City of Neptune Beach, Florida (W, S)
City of Newberry, Florida (E, W, S)
Town of OrangePark, Florida (W, S)
Peace RiverElectric Cooperative, Inc. (E)
Withlacoochee RiverElectric Cooperative, Inc. (E)
E) - Electric (G) - Natural Gas (W) - Water (S) - Sewer
Other Experience
Applied Management Consulting, Inc.
Applied Technology andManagement, Inc.
FamilyCenter Condominium Association, Inc.
Gulf Construction Services, L.P.
Jones, Edmunds and Associates, Inc.
Loncala, Incorporated
Medical ArtsCondominium Association, Inc.
Parrish Construction Group, Inc.
M.M. Parrish Construction Company, Inc.
Smithand Gillespie Engineers, Inc.
Tallahassee Diagnostic ImagingCenter Partnership
Trade-PMR, Inc.
Mr. Whitesides is in full compliance with the continuing educational requirements set forth under U.S. General
Accounting Office (GAO), Government Auditing Standards. A list of the relevant continuing professional education
for the past three years follows:
Experience in ServingClients, (Concluded)
CPA License
Educational and Professional Involvement
City of Atlantic Beach, Florida RFP# 16-03 14
Ronald D. Whitesides, CPA
Audit Partner
Member of Concurring Review Team
FGFOA 2016 Annual Conference:
GASB Hot Topics
GASB Update
Accounting Complexities FacingLocal Government
Local Government Accountability Update
Opening General Session
Pensions andOther Post-Employment Benefits
Economic Update and Market Outlook
Integrating IT into the Audit Process
New Police and Fire Pension Legislation for Chapters 175and185
Other Investments – Is the Risk Worth the Return?
Implementing the OMB’sNew Super Circular
YellowBook and Single Audit Update
PGC Summer 2016 CPE:
GASB 68, Trials & Tribulations, Year II
ERISA Employee Benefit Plans Audit Update / ERISA Audit Best Practices,
Sample Audit Findings, & Disclosures
990s for Auditors
Auditing IT General Controls in a Government
NCF Chapter of the FGFOA:
Keynote Speaker: Jeremy Foley
Investments
Construction Audits
It’s Okay to Be the Boss
General Fraud Red Flags for Finance Officers
PublicFinance and Bond Market Update
GAQC 2015Annual Update Webcast
Accounting & Auditing Update; Pronouncements & Issues 2015
2015 Ethics: Protecting the Integrity of Florida CPAs
PGC Summer 2015 CPE – Part 2:
Firm Inspection & Peer Review – Results & Reminder
Is it Consulting or Agreed-Upon Procedures
PGC Summer 2015 CPE – Part 2 (Concluded):
Single Audit Changes
InternalControl over Utility Billing
InternalControl over Payroll in a Governmental Entity
SSARS 21
SOC Reports: How to Effectively Use themon Your Audit Engagements
Nonattest Services & Independence – Recent Changes in the Standards &
Documentation Requirements
Introduction to IT Reviews
Employee Benefit Plan Deficiencies & Conference Highlights
GASB 70, Nonexchange FinancialGuarantees
GASB Employer & Pension Plan Implementation
GAQC 2014Annual Update Webcast
FGFOA 2014Conference:
GASB Hot Topics
GASB Update
Accounting & Financial Reporting for Pensions, GASB Statements No. 67 &
68
Local Government Accountability Update
Federal Single Audit Act Update
Cost Allocation
Accounting Complexities Facing Local Governments
COSO Framework
Internal Audit Forum
Municipal Utility Operations Internal Controls & Best Practices
Summer CPE Session:
Implementing GASB Statements No. 67 & 68
Single Audit Super Circular
Audits of Group Financial Statements, Year 2
GASB 65 Refresher
COSO Internal Control Integrated Framework, Update on GASB’s Green
Book Revision
Dodd Frank Act
Financial ReportingFramework for Small & Medium Size Entities
Accounting &Auditing for Utilities
Accounting & Auditing for Utilities Instructor Credit
Compliance Pitfalls & Corrective Measures for Qualified Retirement Plans
The Resurgence of Defined Benefit Plans for Small Businesses
Tax Efficient Plan Designs for Small Businesses
Fringe Benefit Plans
Florida Sales & Use Tax: What Every Buyer & Seller Should Know
Squaring UBI: Unrelated Business Income UsefulBits of Information
The Affordable Care Act (ACA) Beyond2014 & the CPA
Fall CPE Session:
GASB & Not-For-Profit Highlights
ThePensionStandards, GASB Statements No. 67, 68, & 71
Florida Retirement System & the New GASB PensionStandards
2
0
1
6
2
0
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Course Titles or Descriptions
2
0
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City of Atlantic Beach, Florida RFP# 16-03 15
TrustedAdvisors Since 1946
Local Optionand State-shared Revenues, FGFOA 1996 and 1997 Conferences; Miami, Florida
Audits of Nonprofit Organizations, 1989 FICPA Annual Accounting Conference, Miami, Florida
Numerous In-house CPE Classes
Fixed Assets and GASB Statement No. 34-FACC-1999; Internal Controls for Managers– FACC– 2000
GASB Statement No. 34– Florida Association of Counties– 2001
Governmental and Nonprofit Update, USF Accounting Circle– 2003
GASB Statement No. 34, FGFOA 2004 Conference
GASB Statement No. 45, OPEB-FACC/FGFOA 2005/2006, Governmental Audit Update for
Financial Managers, FGFOA 2007 Fall Institute
GASB Statement No. 53, Derivative Financial Instruments, FGFOA 2010Conference
GASB Update, Nature Coast FGFOA Chapter, May 2015
New Pension Accounting Standards - AGameChanger, FGFOA 2012and2014 Conference,
other FGFOA Chapter Meetings, and FICPA SLG Conference 2014and2015
Dealing With Landfill Closure/Postclosure Costs, FGFOA Newsletter, March/April 1995
What's New inthe 1995 Auditor General Rules, FGFOA Newsletter,
November/December 1995
Florida's Unclaimed PropertyLaw, CPA Today Magazine, October1995
Do All Nonprofits Have to Implement FASB 116 and117, CPA Today Magazine, December 1995
Governmental Nonprofits and FASB Statement No. 116andNo. 117, FGFOA Newsletter,
November/December 1995
Following the Rules of GASB 31, CPA TodayMagazine, May 1998
Member Alert - CurrentAccounting andAuditing FinancialReporting Issues, FGFOA Newsletter,
November/December 1998
What to Expect FromYour Auditors, FGFOA Newsletter, November/December 2000
GASB Exposure Draft, FGFOA Newsletter, March/April 2001
GASB Update, FGFOA Newsletter, April 2002
Other Postemployment Benefits, FGFOA Newsletter, February 2004
Managing the Audit Process - PracticalConsiderations For A Good Audit, FGFOA Newsletter, April
2011
Three Big Things Coming Our Way: The Pension ED’s, The FinancialProjections PV
and Proposed Single Audit Changes, FGFOA Newsletter, April 2012
Bond Refunding’s After GASB 65 – FGFOA Newsletter, March 2015
The New GASB Pension Standards – Florida CPA Today Magazine, April 2015
Author
Mark A. White, CPA
Audit Partner
Member of Concurring Review Team
www.purvisgray.com
Profile
Education:
Graduated University of SouthFlorida, 1977,
BA, Major in Accounting
Professional Credentials:
Received CPA Certificate in 1979
Member AICPA, FICPA, GFOA, & FGFOA
Member of Nature Coast Chapter FGFOA
Former CPE Director of Local FICPA Chapter
CurrentCommittees:
FGFOA Technical Resources
AndProgram Committees,
CF President’s Community Council
GFOA SRC Reviewer:
GFOA Special Review Committee for
Certificate of Achievement for Excellence in
FinancialReporting
Recent Committees:
FICPA Committee on State and Local
Governments
CF Public Policy Institute
CF Accounting Advisory Committee
USF School of Accounting AdvisoryCouncil
Years in Accounting: 37
Years with Firm: 37
Speaker/Instructor
City of Atlantic Beach, Florida RFP# 16-03 16
Mark A. White, CPA
Audit Partner
Member of Concurring Review Team
School Board Experience
AlachuaCounty District School Board *
Charlotte County District School Board *
Hernando County District School Board *
Lake County District School Board *
Marion County District School Board *
Governmental Experience
Alachua County, Florida*
Alachua County Housing Authority*
City of Belleview, Florida*
City of Bushnell, Florida*
CitrusCounty, Florida*
City of Deltona, Florida*
City of Dunnellon, Florida*
City of Eustis, Florida*
City of Fort Myers, Florida*
Gilchrist County, Florida*
City of Jacksonville Beach, Florida*
City of Leesburg, Florida*
Marion County EMS Alliance
Marion County, Florida *
City of Mount Dora, Florida *
City of Ocala, Florida *
Osceola County, Florida *
City of St. Cloud, Florida *
SumterLanding CDD and Affiliates, Numbers 5-11
Villages Center CDD and Affiliates, Numbers 1-4
North Sumter County Utility Dependent District
Withlacoochee Regional Water Supply Authority
Not-For-Profit Experience
Appleton Cultural Center, Inc.
ARC - Marion, Inc. *
ARC - NewHopeFoundation, Inc.
Arnette House, Inc. *
TheCenters, Inc. *
CentralFlorida Community College Foundation, Inc. *
ChildhoodDevelopment Services, Inc.*
Cornerstone School, Inc.
Daytop of Florida Foundation, Inc.
Daytop Villages of Florida, Inc.*
Discovery Science Center, Inc.
Early Learning Coalition of Hernando County, Inc.*
Early Learning Coalition of Leon and
Gadsden County, Inc.*
EarlyLearning Coalition of Marion County, Inc.*
EarlyLearning Coalition Nature Coast, Inc.*
Florida LowIncome Housing Associates, Inc.*
FloridaAssociation of Court Clerks, Inc.
GoldenHills GolfandCountry Club, Inc.
Hospice of Marion County Inc. and Affiliates
Kids Central, Inc.*
M.A.D. D.A.D.S. of Greater Ocala, Inc. *
Meridian Behavioral Healthcare, Inc. *
Munroe Regional Development Foundation, Inc.
PediatricPrimary Care Foundation, Inc. *
The Villages Charter School, Inc.
United Way of AlachuaCounty, Inc.
United Way of Marion County, Inc.
OMB CircularA-133 Single Audits and/or Florida Single Audits
Utility Experience
City of Bushnell, Florida (W, S)
City of Deltona, Florida (W, S)
City of Eustis, Florida (W, S)
CentralFloridaElectric Cooperative, Inc. (E)
Florida Municipal Power Agency (E)
City of Fort Myers, Florida (W, S)
Gainesville Regional Utilities, Florida (E, G, W, S)
Gulf Coast Electric Cooperative, Inc.
City of Jacksonville Beach, Florida (E, W, S)
Kissimmee Utility Authority (E)
City of Leesburg, Florida (E, G, W, S)
City of Mount Dora, Florida (E, W, S)
Lee CountyElectric Cooperative, Inc. (E)
City of Ocala, Florida (E, W, S)
Peace RiverElectric Cooperative, Inc. (E)
City of St Cloud, Florida (E, W, S)
SumterElectric Cooperative, Inc. (E)
Suwannee ValleyElectric Cooperative, Inc. (E)
Tri-CountyElectric Cooperative, Inc. (E)
Villages Center CDD (W, S)
North SumterCounty Utility Dependent District (W, S)
Withlacoochee Regional Water Supply
Authority, Inc. (W)
Withlacoochee RiverElectric Cooperative, Inc. (E)
E) - Electric (G) - Natural Gas (W) - Water (S) - Sewer
Experience in ServingClients, (Concluded)
City of Atlantic Beach, Florida RFP# 16-03 17
Mark A. White, CPA
Audit Partner
Member of Concurring Review Team
Mr. White is in full compliance with the continuing educational requirements set forth under U.S. General
Accounting Office (GAO), Government Auditing Standards. A list of the relevant continuing professional education
for the past three years follows:
CPA License
Educational and Professional Involvement
City of Atlantic Beach, Florida RFP# 16-03 18
Mark A. White, CPA
Audit Partner
Member of Concurring Review Team
Spring 2016 Tax CPE:
Procedural Updates – Ultra Tax and Fixed AssetUpdates
Department Updates andCurrent State of Affairs
The 10th Circle of Hell – Partnership Termination andTermination of Partner’s
Interest
Shared Responsibility Pains of ACA
Beyond the Calculations – AMTand Capital Gains
1040Updates
Estate, Gift, and Trusts – An Update and Refresher
Pass-Through Entitiesand SSARS 21 Update
Tax Extenders, Kitchen Sink
FGFOA NCF Chapter2016 Annual Meeting:
onUp Momentum…Sparking the Conversation for Financial Confidence
GASB UpdatePart 1
GASB UpdatePart 2
FGFOA NCF Chapter2016 Annual Meeting (Concluded):
Single Audit Update
Investment Analyst Challenge
Policy and Cash Flow Updates
Internal Controls – Systems of Checks and Balances
FGFOA 2016 Annual Conference:
Accounting Complexities Facing Local Government
Local Government Accountability Update
Pensions and Other Post-Employment Benefits
Award Winning CAFRs
Best Practices for an Effective Year-EndClosing Process
Economic Updateand Market Outlook
Integrating IT into the Audit Process
Implementing the OMB’s New Super Circular
Winter 2015 Tax CPE:
Who are You Supporting: An Exempt Org Update
Estate, Gift, & Trust
SSARS Changes and Updates
The Best of Allthe Rest
FGFOA Nature Coast ChapterAnnual Membership Meeting:
Florida Economic Update
GASB Update
GASB Update – Instructor
Layered Security: The Fallacy of the Silver Bullet Approach
Employee Use of Social Media
Accounting Complexities Facing Local Government IV
Affordable Health Care Act Updates
Local Government Accountability Update
A Closer Look at the New Pension Standards
Federal Single Audit Act Update
Putting EMMA to Work for You
Accounting & AuditingUpdate: Pronouncements & Issues 2015
2015 Ethics: Protecting theIntegrity of Florida CPAs
PGC Summer 2015 CPE – Part 2:
Firm Inspection & PeerReview – Results & Reminders
Is it Consulting or Agreed-Upon Procedures
Single Audit Changes
InternalControl over Utility Billing
InternalControl over Payroll in a Governmental Entity
SSARS 21
SOC Reports: How to Effectively Use themon Your Audit Engagements
Nonattest Services & Independence – Recent Changes in the Standards &
Documentation Requirements
Introduction to IT Reviews
Employee Benefit Plan Deficiencies & Conference Highlights
FMEA AnnualConference Training Sessions
IT-Related Issues
PGC Fall CPE Session:
Government and Not-for-Profit Highlights
GASB 72Fair Value Measurement andApplication – New Financial
Reporting and Disclosure Requirements
Now is the Time – Have You Looked at Your Internal Controls?
GASB 68 – It’s Implementation Time, Are YouReady? - Instructor
Milestone Governmental CPE Day
Spring 2014 Tax CPE:
New Research Software: RIA and BNA Implementation
Actively Navigating Net Investment Income Tax
Pass-ThroughUpdates What’s New with 1120s & 1065s
Exempt Organization Update/UBI Ownership of Partnerships & S Corps
Within a 501(c)(3) Organization What’s New with 990s
Estate, Gift & Trust Planning Issues What’s New with 706s, 709s, & 1041s.
Repair & Maintenance Capitalization Rules
Individual Updates What’s New with 1040s
State of the Department Keeping the House in Order & Other
Housekeeping
FGFOA Nature Coast ChapterAnnual Membership Meeting:
Single Audit Update
Audit Season Review
Update on Best Practices for Investment Management
Comparable Investment Approaches for Florida Local Governments
DBvs DC A False Choice in Retirement Plans
GASB Statements No. 67 & 68 The Devil’s in the Details
The Importance of Documentation Even in Today’s Virtual, Paperless World
ADynamic Leader in Today’s Environment
FGFOA 2014 Annual Conference:
Accounting Complexities Facing Local Governments
COSO Framework
Accounting & Financial Reporting for Pensions, GASB Statements No, 67
68 FGFOA
GASB Hot Topics
Local Government Accountability Update
Summer CPE Session:
Implementing GASB Statements No. 67 & 68& Instructor Credit
Single Audit Super Circular
Audits of Group Financial Statements, Year 2
GASB Statement No. 65 Refresher
COSO Internal Control Integrated Framework, Update on
GASB’s Green Book Revision
Dodd Frank Act
Financial ReportingFramework for Small & Medium Size Entities
Accounting & Auditing for Utilities
Compliance Pitfalls & Corrective Measures for Qualified Retirement Plans
TheResurgence of Defined Benefit Plans for Small Businesses
Tax Efficient Plan Designs for Small Businesses
Fringe Benefit Plans
Florida Sales & Use Tax: What Every Buyer & Seller ShouldKnow
Squaring UBI: Unrelated Business Income Useful Bits of Information
The Affordable Care Act (ACA) Beyond 2014 & the CPA
FGFOA NCF Chapter:
The New GASB Pension Statements
The New Single Audit
FSFOA 2014 Fall Conference
Accounting & Auditing Update
Fall CPE Session:
GASB & Not-For-Profit Highlights
The PensionStandards, GASB Statements No. 67, 68 & 71 – Instructor
Florida Retirement System & the New GASB Pension Standards -
Instructor
2
0
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2
0
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Course Titles or Descriptions
2
0
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5
City of Atlantic Beach, Florida RFP# 16-03 19
TrustedAdvisors Since 1946
Governmental Audits—Maximizing Efficiency and Effectiveness (While
Maintaining Compliance), June 2011, In-house Audit Training
Risk Based Auditing Under SAS 104 to 111, June 2010, In-house Audit Training
GASB Statement No.54, Funding Balance Reporting and Fund Type Definitions—
FGFOA 2010 Conference
Auditors’ Responsibilities Under SAS 99 - Detecting Fraud—FGFOA 2004 Annual
Conference
GASB Statement No. 34and New Note Disclosures—2003 FGFOA School of
Governmental Finance Conference
Utility Accounting—1998 FGFOA School of Governmental Finance Conference
Auditing Under the Federal and Florida Singe Audit Acts, 1997, In-house Audit
Training
State Shared Revenues for Local Governments—1997 FGFOA School of
Governmental Finance Conference
Update on Governmental Audit and Accounting Standards—1997 SWF GFOA
Chapter Meeting
Internal Controls to Prevent and Detect Theft—1996 RUS General Managerand
TrusteeConference
RUS Accounting Update—1995 RUS General Managerand TrusteeConference
Numerous Additional In-house CPE Classes
School Board and Related Experience
Charlotte County District School Board *
Lake County District School Board *
Cape Coral Charter School Authority
Joseph J. Welch, CPA
Audit Partner
Member of Concurring Review
Team
www.purvisgray.com
Profile
Education:
Graduated with Honors, University
of Florida, 1982, BS, Accounting
Professional Credentials:
Received CPA Certificate in 1984
Member AICPA, FICPA, and FGFOA
Civic and Professional Involvement:
Treasurer of Gulf Coast Builders
Exchange, Inc.2000-2013; Serving both
Sarasota andManatee Counties
Served on Sarasota County2009
Budget Task Force
Years in Accounting: 32
Years with Firm: 32
Speaker/Instructor
Experience in ServingClients
City of Atlantic Beach, Florida RFP# 16-03 20
Joseph J. Welch, CPA
Audit Partner
Member of Concurring Review Team
Governmental Experience
City of Alachua, Florida *
Alachua County, Florida *
City of Apalachicola, Florida *
City of Atlantic Beach, Florida *
City of Bartow, Florida *
BartowMunicipal Airport Development Authority *
Bradford County, Florida *
Town of Blountstown, Florida *
City of Cape Coral, Florida *
Cape Coral Charter School Authority
City of Cedar Key, Florida*
DeSoto County, Florida *
East County Water ControlDistrict *
First Florida Governmental FinancingCommission
Florida Municipal Power Agency
City of Fort Meade, Florida *
City of Fort Myers, Florida *
Gadsden County, Florida *
City of Green Cove Springs, Florida *
Town of Havana, Florida
Hernando County, Florida *
City of Jacksonville Beach, Florida *
City of KeystoneHeights, Florida *
City of Lake Wales, Florida *
Lakewood Ranch Inter-District Authority
Lakewood Ranch Comm. Development Districts (5)
City of Leesburg, Florida *
City of Marco Island, Florida
City of North Port, Florida *
City of Ocala, Florida *
City of Palmetto, Florida *
Peace River Manasota Water Supply Authority *
City of Quincy, Florida
City of Sarasota, Florida *
Sarasota County, Florida *
Sarasota-Manatee AirportAuthority *
City of Trenton, Florida
Not-For-Profit Experience
CentralFlorida Community Action Agency, Inc. *
Family Practice Medical Group, Inc.
FirstStep of Sarasota, Inc. *
FloridaAlpha Alumni Association-Sigma Phi Epsilon Fraternity
Florida Institute of Certified Public Accountants, Inc.
Gainesville AreaChamber of Commerce, Inc.
Gainesville Golfand Country Club
Gator Boosters, Inc.
Holy Trinity Episcopal Church
HumaneSociety of Sarasota County, Inc.
St. Michael's Episcopal Church
Sarasota OperaAssociation, Inc.
University Athletic Association, Inc.
University of Florida Transportation and Parking
OMBCircular A-133 Single Auditsand/or Florida Single Audits
Utility Experience
City of Alachua, Florida (E, W, S)
City of Atlantic Beach, Florida (W, S)
City of Bartow, Florida (E, W, S)
Bonita Springs Utilities, Inc. (W, S)
Town of Blountstown, Florida (E, G, W, S)
City of Cape Coral, Florida (W, S)
CentralFlorida Electric Cooperative, Inc. (E)
DeSoto County, Florida (W, S)
Escambia River Electric Cooperative, Inc. (E)
Florida Municipal Power Agency (E, G)
City of Fort Meade, Florida (E, G, W, S)
City of Fort Myers, Florida (W, S)
Glades Electric Cooperative, Inc. (E)
City of Green CoveSprings, Florida (E, W, S)
Hacienda Treatment Plant, Inc. (S)
Town of Havana, Florida (W, S)
Hernando County, Florida (W, S)
City of Jacksonville Beach, Florida (E, W, S)
City of Lake Wales, Florida (W, S)
Lee County Electric Cooperative, Inc. (E)
City of Leesburg, Florida (E, G, W, S)
City of North Port, Florida (W, S)
City of Ocala, Florida (E, W, S)
City of Palmetto, Florida (W, S)
Peace River Electric Cooperative, Inc. (E)
Peace River Manasota Water Supply Authority (W)
City of Quincy, Florida (E, W, S)
City of Sarasota, Florida (W, S)
TalquinElectric Cooperative, Inc. (E, W, S)
City of Trenton, Florida (W, S)
West FloridaElectricCooperative Association, Inc. (E)
Withlacoochee River Electric Cooperative, Inc. (E)
E) - Electric (G) - Natural Gas (W) - Water (S) - Sewer
Experience in ServingClients, (Continued)
City of Atlantic Beach, Florida RFP# 16-03 21
Joseph J. Welch, CPA
Audit Partner
Member of Concurring Review Team
For-Profit Experience
Anderson Contracting Company, Inc.
Hamlet Construction Company
HighlandTractor Company
Jones, Edmunds and Associates, Inc.
Pelican Bay Country Club
Pepin Distributing Company, Inc.
Smith and Gillespie Engineers, Inc.
Consulting Projects (Utility-related Only—Prior to New Independence Rules)
City of Alachua
Cost of Service Study (Electric)
Power Supply ContractNegotiations
Negotiations on Sale of Minority Interest in Nuclear Plant
City of Atlantic Beach, Florida
FeasibilityStudy for Sale of Buccaneer Water and
Sewer System
Revenue Sufficiency Study (Water and Sewer)
Bonita Springs Utilities, Inc.
FixedAsset Compilation and Consultation
Escambia River Electric Cooperative, Inc.
Development of Time-of-Use RetailRate (Catfish Farms)
City of FortMeade, Florida
Power Cost Adjustment Calculation Modifications
City of FortMyers, Florida
BondParityLetters
Utility BillingProject
Glades Electric Cooperative, Inc.
Development of SpecialLarge CustomerRetailRate
Hacienda Treatment Plant, Inc.
FloridaPublic Service Commission Annual Report
City of Jacksonville Beach, Florida
ElectricRateReduction Programand Deregulation
Transition Plan
Establishing Work Order and Continuing Property
Record System
Electricand Natural Gas RetailRate Design
City of Lake Wales, Florida
InternalControl Review (Billing and Collections)
City of Leesburg, Florida
ElectricRateReviewand Deregulation Transition Plan
City of Palmetto, Florida
Budget Preparation (City-wide)
Peace River Electric Cooperative, Inc.
Merger FeasibilityStudy (Rejected)
Mr. Welchis infull compliance with the continuing educational requirements set forth under U.S. General
Accounting Office (GAO), Government Auditing Standards. A list of the relevant continuing professional education
for the past three years follows:
Experience in ServingClients, (Concluded)
CPA License
Educational and Professional Involvement
City of Atlantic Beach, Florida RFP# 16-03 22
Joseph J. Welch, CPA
Audit Partner
Member of Concurring Review Team
Compilations: AnOverview
2015 FASB Update
Avoiding Post-Retirement Insolvency
Cloud Computing: Doing Business in the Cloud
FGFOA 2016 Annual Conference:
Accounting Complexities FacingLocal Government
Local Government Accountability Update
Opening General Session
Pensions and Other Post-Employment Benefits
Best Practices for an Effective Year-EndClosing Process
Economic Update and Market Outlook
Integrating IT into the Audit Process
New Police and Fire Pension Legislation for Chapters 175and185
Implementing the OMB’s New Super Circular
PGC Summer 2016 CPE:
Uniform Guidance: Understanding Key Changes
GASB 68, Trials & Tribulations, Year II
GASB 68, Disclosures & RSI
GASB 68, Disclosures & RSI-Ins Cred
Firm Inspection & Peer Review – Results & Reminders
ERISA Employee Benefit Plans Audit Update / ERISA Audit Best Practices,
Sample Audit Findings, & Disclosures
990s for Auditors
Auditing IT General Controls in a Government
ABest Practice Electronic Payment FraudAvoidance Program
How Proposed GASB Changes MayAffect Other Postemployment Benefits’
Accounting and Reporting
ImprovingClient Assistance Tips
FGFOA 2015 Annual Conference:
Accounting Complexities FacingLocal Government IV
Affordable Health Care Act Updates
Local Government Accountability Update
Opening General Session
A Closer Look at the New Pension Standards
Federal Single Audit ActUpdate
InternalAuditing 101
Lessons Learned from Recent Fraud Cases
Ethics
Accounting & AuditingUpdate: Pronouncements & Issues 2015
PGC Summer 2015 CPE – Part 2:
Firm Inspection & PeerReview – Results & Reminder
Is it Consulting or Agreed-Upon Procedures
Single Audit Changes
InternalControl over Utility Billing
InternalControl over Payroll in a Governmental Entity
SSARS 21
SOC Reports: How to Effectively Use themon Your Audit Engagements
Nonattest Services & Independence – Recent Changes in the
Standards & Documentation Requirements
Introduction to IT Reviews
Employee Benefit Plan Deficiencies & Conference Highlights
Avoiding Identity Theftby PublicEmployees
FGFOA 2014 Annual Conference:
FGFOA Opening General Session
Accounting & Financial Reporting for Pensions, GASB Statements No. 67 &
68
Local Government Accountability Update
Federal Single Audit ActUpdate
Cost Allocation
Accounting Complexities Facing Local Governments
COSO Framework
Outlook for the Economy & the Impact onthe Municipality
Municipal Utility Operations Internal Controls Best Practices
YellowBook & Single Audit Reporting
Summer CPE Session:
Implementing GASB Statements No. 67 & 68
Single Audit Super Circular
Audits of Group Financial Statements, Year 2
GASB Statement No. 65 Refresher
COSO Internal Control Integrated Framework, Update on
GASB’s Green Book Revision
Dodd Frank Act
Financial ReportingFramework for Small & Medium Size Entities
Accounting & Auditing for Utilities
Compliance Pitfalls & Corrective Measures for Qualified
Retirement Plans
The Resurgence of DefinedBenefit Plans for Small Businesses
Tax Efficient Plan Designs for Small Businesses
Fringe Benefit Plans
Florida Sales & Use Tax: What Every Buyer & Seller ShouldKnow
Squaring UBI: Unrelated Business Income Useful Bits of
Information
The Affordable Care Act (ACA) Beyond 2014 & the CPA
Fall CPE Session:
GASB and Not-For-Profit Highlights
The PensionStandards, GASB Statements No. 67, 68, and 71
Florida Retirement System and the New GASB Pension Standards
2
0
1
6
2
0
1
5
2
0
1
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Course Titles or Descriptions
City of Atlantic Beach, Florida RFP# 16-03 23
TrustedAdvisors Since 1946
Accounting and Auditing for Utilities – In-house CPE -2014
Using the Work of Others – In-house CPE - 2013
FairValue Measurements - In-house CPE - 2012
School Board Experience
Alachua County District School Board*
Alachua County School Board Internal Accounts
Clay County District School Board*
Governmental Experience
City of Alachua, Florida*
City of Atlantic Beach, Florida*
Bradford County, Florida, Sheriff
Town of Bronson, Florida
City of Cedar Key, Florida
City of Fernandina Beach, Florida*
Gadsden County, Florida, Board of County Commissioners*
Gainesville –AlachuaCounty Regional AirportAuthority
City of Green Cove Springs, Florida*
City of Jacksonville Beach, Florida*
City of Lake City, Florida*
City of LiveOak, Florida*
Nassau County, Florida, Board of County Commissioners*
Nassau County, Florida, Clerk of Court andSheriff
Not-For-Profit Experience
Alachua County Housing Authority*
American Society for Metabolic and Bariatric Surgery, Inc.
Association for Institutional Research*
Florida 4-HClub Foundation, Inc.
FloridaAssociation of Court Clerks, Inc.
Florida Health Professions Association, Inc.
Florida Medical Practice Plan, Inc.
Florida Sheriff Ranches, Inc.
Gainesville GolfandCountry Club
Meridian BehaviorHealthcare, Inc.
Santa Fe Community College Foundation, Inc.
University of Florida College of Dentistry
University of Florida Veterinary Medicine, Inc.
Workforce Florida, Inc.*
OMB CircularA-133 Single Audits and/or Florida Single Audits
Kevin R. Smith, CPA
Manager
www.purvisgray.com
Profile
Education:
Graduated FloridaState, 2010, BS,
Major in Accounting
Graduated FloridaState, 2010, BS,
Major in Real Estate
Memberships:
Member of AICPA and FICPA
Years in Accounting: 7
Years with Firm: 7
Speaker/Instructor
Experience in ServingClients
City of Atlantic Beach, Florida RFP# 16-03 24
Kevin R. Smith, CPA
Manager
Utility Experience
City of Atlantic Beach, Florida (W, S)
CentralFloridaElectric Cooperative, Inc. (E)
Nassau County, Florida (W, S)
City of Jacksonville Beach, Florida (E, W, S)
Talquin Electric Cooperative, Inc. (E)
Talquin Water and Wastewater, Inc. (W, S)
Choctawatchee Electric Cooperative, Inc. (E) City of Live Oak, Florida (W, S)
E) - Electric (W) - Water (S) - Sewer
For-Profit Experience
M.M. Parrish Construction Company Parrish Construction Group, Inc.
Other Experience
North Florida Regional Medical Arts Condominium
Association, Inc.
FamilyCenter Condominium Association, Inc.
Mr. Smith is in full compliance with the continuing educational requirements set forth under U.S. General Accounting
Office (GAO), Government Auditing Standards. A list of the relevantcontinuing professional education for the past
three years follows:
Experience in ServingClients, (Concluded)
CPA License
Educational and Professional Involvement
City of Atlantic Beach, Florida RFP# 16-03 25
Kevin R. Smith, CPA
Manager
Fraud Overview for Accountants andAuditors
FGFOA 2016Annual Conference:
GASB Hot Topics
GASB Update
Accounting Complexities Facing Local Government
Local Government Accountability Update
Pensions andOther Post-Employment Benefits
Legislative Update
Steps to Minimize Fraud
Implementing the OMB’s New Super Circular
PGC Summer2016 CPE:
Uniform Guidance: Understanding Key Changes
GASB 68, Trials & Tribulations, Year II
GASB 68, Disclosures & RSI
Firm Inspection & Peer Review – Results & Reminders
ERISA Employee Benefit Plans Audit Update / ERISA Audit Best Practices,
Sample Audit Findings, & Disclosures
990s for Auditors
Auditing IT General Controls in a Government
Auditing Developments
Governmental Accounting and Reporting
Ethical Conduct for Florida CPAs
FGFOA 2015 Annual Conference:
Affordable Health Care Act Updates
InternalAuditing 101
A Closer Look at the new PensionStandards, Beyond the Basics
Lessons Learned from Recent Fraud Cases
Building a Better Budget Document
Code of Ethics and Effective Control
Applying Circular A-133: Overview, Introduction to Single Audit
ApplyingCircularA-133: Indentifying FederalAssitance andDetermining
Major Programs
ApplyingCircularA-133: Audit Reports, Program-Specific Audits, Audit Tools
Guidance
FGFOA 2014 Annual Conference:
GASB Hot Topics
FGFOA Opening General Session
Accounting and Financial Reporting for Pensions, GASB Statemetns No. 67 & 68
Local Government Accountability Update
Federal Single AuditAct Update
Accounting Complexities Facing Local Governments
COSO Framework
Internal Audit Forum
Summer2014 CPE:
Implementing GASB Statements No. 67 & 68
Single Audit Super Circular
Audits of Group Financial Statements, Year 2
GASB 65Refresher
COSO InternalControl Integrated Framework, Update on
GASB’s Green Book Revision
Dodd Frank Act
Financial Reporting Framework for Small and Medium Size Entities
Accounting & Auditing for Utilities& Intructor Credit
Compliance Pitfalls & Corrective Measures for Qualified
Retirement Plans
The Resurgence of Defined Benefit Plans for Small Businesses
Tax Efficient Plan Designs for Small Businesses
Fringe Benefit Plans
Florida Sales & Use Tax: What Every Buyer & Seller ShouldKnow
SquaringUBI: Unrelated Business Income Useful Bits of Information
The Affordable Care Act (ACA) Beyond2014 & the CPA
Internal Controls: Theory & Practice
Fall CPE Session:
GASB and Not-For-Profit Highlights
The PensionStandards, GASB Statements 67, 68, and 71
Florida Retirement System and the New GASB Pension Standards
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Course Titles or Descriptions
City of Atlantic Beach, Florida RFP# 16-03 26
TrustedAdvisors Since 1946
Gary Heder is an experienced IT Audit professional with astable
background in multiple management positions within Fortune 500
companies. Hehas expertise in evaluating internal control risks
and assessing compliance to company and regulatory
requirements inthe banking, insurance, manufacturing, retail,
electric utility, and governmental healthcare. Mr. Heder possesses
relevantindustrycertifications andanunderstanding of technical
environments.
Application and Security Audits
Infrastructure Audits
Disaster Recovery
Sarbanes-Oxley404
VendorManagement
Data Analytics
MVS MS Office Suite:
AS400 Access
Unix Visio
Windows O/S Project
DB2 Word
SQL Excel
Oracle ACL Analytics
SybaseDB Lotus Notes
PeopleSoft HRMS TeamMate Audit Software
Cisco COBIT
Check Point GTAG
Active Directory NIST
RACF FISMA
ACF2 HIPAA
Top Secret Security Software
CA Endeavor
ChangeMan
CA Harvest
SCCM
Tivoli EndPoint Manager
Gary R. Heder, CISA, CRISC
Manager
www.purvisgray.com
Profile
Education:
Graduated University of Wisconsin,
Bachelors of Business Administration -
Finance
Professional Credentials:
Certified Information System Auditor
Certified in Risk andInformation
Systems Controls
PreviousEmployers, 1999-2015:
ICX Group, Inc.
AccretiveSolutions
Accounting Principals
LincolnFinancialGroup
Lowe’s Companies, Inc.
Wachovia Bank, NA
Years AuditingInformation
Systems - 32 Years
Professional Profile
Information Technology Experience
Technical Skills
City of Atlantic Beach, Florida RFP# 16-03 27
Specific Audit Approach
G Understanding the Scope of Work
We havereadandunderstand the City’sScope of Serviceas listed in Section B of your RFP. We give you
our express commitment to meet or exceed the performance requirements and time specifications
contained therein.
H Audit Approach
Work Plan
This section describes the work plan for the yearendingSeptember 30, 2016, for the annualfinancial audit
of the City. Uponbeing engaged as your auditors, wewould immediately begin to establish a schedule
within the established timetable to complete the initialaudit. Our work plan will bedeveloped in
coordination with your staff and will be modified where the audit objective can be achieved in a manner
less intrusive to your operations. One of our firm's goals is to perform as much auditwork as possible
during interim fieldwork. This allows us to better schedule our annual workload, but also minimizes the
pressure onyourstaff to maintain timetables and meet deadlines after year-end. In addition, it permits
the earliest possible identification and resolution of contentious or controversial accounting and auditing
issues. Our preliminary plan has been prepared as follows:
Interim Work
A letter communicating the details of the audit plan for interim and year-end procedures will beprovided to
those charged with governance.
Entranceconferences with the City’s Manager, Finance Directorand other keypersonnel, regarding the City’s
operations, audit assistance, and other pertinent items. Additional conferences will be held, as needed.
Immediately following the initial conference, the following elements of the workplan will be executed. Review
the City's operating systems, budget, organizational charts, internal controls, data processing operations,
financial reports, internal audit reports, Board minutes, resolutions, andregulatory correspondence, etc.
Determine preliminary materiality limits and perform risk assessment procedures.
Review the City's federal awardsand state financial assistance. Identify major programs or projects and related
compliance requirements, plan approach for internal controls, and compliance tests required by the Federal
and State Single Audit Acts.
Performareview of the internal controls used in the computerenvironment. This review will be performed by
individuals from our IT Department along with Audit Department personnel.
Establish or revise estimated time requirements by entity and functional area following interim workperformed.
Prepare preliminary audit programs based upon risk assessment procedures performed.
Performpreliminary procedures (such as permanent file construction, review of prior yearworkpapers,
verification of beginning balances, coordination of schedule preparation, confirmations, etc.).
Perform interim fieldwork at a time agreed-upon with the City’s staff.
Performpreliminary analyticalprocedures to identifytrouble areas and issues and resolve at earliest possible
date.
Initiate Single Audit procedures - internal control and compliance tests.
Hold meetings, as applicable, to assess and discuss the impact of significant regulatoryand accounting standard
changes, including thoseproposed by the FASB and the GASB.
Assist with year-end cutoff procedures (such as finalize confirmations, determine status of in-process
construction) and observe taking of annual inventory.
City of Atlantic Beach, Florida RFP# 16-03 28
Specific Audit Approach
H Audit Approach (Continued)
Work Plan (Concluded)
Final Fieldwork
Hold pre-audit meeting with management and other keypersonnel.
Perform final year-end auditfieldwork sampling, vouching, internal control tests, compliance tests, and
substantive tests, including Single Audits.
Complete all audit fieldwork according to timetable of each year.
Perform Purvis, Gray and Company independent (in-house) reviews and postfieldwork analytical review.
Holdpreliminary exit conferences with management and other keypersonnel anddeliverpreliminary draft
auditors’ reports and comments.
Deliver final copies of independent auditors' reports on internal control and compliance after final exit
conference.
Present thefinal audited financialstatements andrelated reports to the CityCouncileach year.
Audit Methodology
Our audit methodology is arisk-based approach, which begins with an overall assessment of the City’s
internal control system, and follows with a detailed assessment of the areas which are most susceptible
to errors, misappropriations, or misstatements. The audit program is then designed on the basis of that
risk assessment. Areas considered high-risk are tested with more exhaustive procedures, including tests
of controls andsubstantive tests of details. Areas with less riskare testedby gaining anunderstanding of
the related accounts and/or transaction cycles, and by using analyticalprocedures.
1)
Client
Acceptance and
Continuance
Procedures
2)
Risk
Assessment
Procedures
3)
Other
Planning
Procedures
4)
Performing Risk
Synthesis and
Designing Further
Audit
Procedures
5)
Performing
Further
Audit
Procedures
6)
Wrap-up
Procedures
City of Atlantic Beach, Florida RFP# 16-03 29
Specific Audit Approach
H Audit Approach (Continued)
Audit Methodology (Continued)
1) Client
Acceptance
and
Continuance
Procedures
Determine that the Firm’s Resources areAdequate to Provide the Desired Service
Make a Determination that we are Independent
Obtain Sufficient Knowledge about the Financial Reporting System
Conclude with the Drafting and Signing of an Engagement Letterby Both Parties
2) Risk
Assessment
Procedures
The risk assessment procedures can usually be done prior to year-endfieldwork. This portion of
the audit is usually broken down intothe following steps, as described below:
1) Gaining an Understanding of the Entity and its Environment
2) Gaining an Understanding of the Design and Implementation of Internal Controls
3) Considering the Effects of Other Risks and FinancialPressures onthe Organization
4) Performing Other Risk Assessment Procedures
3) Other
Planning
Procedures
Other planningprocedures aredone at this stage of the auditprimarily for engagement
administration. These include the following:
Establish Materiality Levels
Construct a Time Budget
Map out a Time Schedule for Performance and Delivery
Arrange for the Preparation of Audit Correspondence
4) Performing the
Risk Synthesis
and Designing
Further Audit
Procedures
Following are examples of risk factors that mightbe identified when performing the preceding
procedures andevaluated in the risk synthesis process:
Types of Risk Factors:
Internal Control Weaknesses Lack of Formalized Procedures or Controls
Actual or AllegedFraud Negative or Declining Financial Performance
Loss of Key Personnel Business Reorganizations
Weak Governing Board, Audit Committee, Significant Estimates
or Management Oversight Unusual Business Transactions
JournalEntries Outside the Normal The InherentAbility of Management to be
Transaction Processing System Able to Override Controls
The Inherent Risk in Revenue “Completeness” ComplexTransactions and ComplexCalculations
New Accounting Pronouncements Unusual Accounting Treatments
Other Non-standard Business Practices High-growth Environment
AnEnvironment Significantly Dependent on Significant Debt or Contract Compliance Covenants
Innovation or Technology
5) Performing
Further
Audit
Procedures
Furtheraudit procedures areusually performed after year-end, once the client has substantially
completed the year-end accounting, and preferably, afterdraft financialstatements have been
produced. Certain procedures can beperformed off-site prior to thevisit to the client’s
administrative headquarters. These include:
Importing Year-end Balances intoour Paperless Audit Software
Assigning Mapping Codes and Lead Schedules; Duplicating the Client’s Financial Statement Rollup Process
Receiving, Reviewing, and Filing Audit Correspondence from Independent Third Parties
On-site procedures include primarily traditional substantive audit tests. These substantive tests
mayinclude analytical review or tests of details (while tests of controls can beperformed as
further audit procedures, they are generally not efficient at this stage except on audits of very
large national or international organizations).
City of Atlantic Beach, Florida RFP# 16-03 30
Specific Audit Approach
H Audit Approach (Continued)
Audit Methodology (Concluded)
6) Wrap-up
Procedures
Wrap-up procedures include:
Review of Draft Financial Statements
Provide Draft Auditors’ Reports to Client for Review and Acceptance
Preparation of a Disclosure Checklist to Ensure all Required Disclosures are Present
FinalAnalytical Procedures
Evaluate the Aggregate Effect of “Passed” Adjustments
Review for Subsequent Events that may RequireFinancial Statement Disclosures
ObtainManagement Representations
Final Conference with Management and Audit Committee, if Applicable
Summarize Audit Time
The conclusion of the audit comes with the delivery of the auditreports, including thereport on
internalcontrol and compliance, management letter, and the presentation to the City’s
Management. Draftreports are provided before final reports to give management the
opportunity to make corrections or dispute initial findings, if any. The final presentation to the
management is made by the partner in charge.
Proposed Segmentation of the Engagement
The City audit will be segmented along fund lines and by cross fund areas that
are common to all funds. Cross fund areas will include: cash and investments,
accountspayable, payroll/benefits, budgets, capital assets, debt, Single Audit,
pensions, and utility billing. The Single Audit will be conducted across all
department grant programs/projects, and all grant revenues, receivables, and
unearned revenues and expenses will be a part of the Single Audit segment.
Approach to be Taken in Determining Laws and Regulations that will be Subject to Audit Test Work
For audits conducted in accordance with Government Auditing Standards, the auditor is required to test
compliance with laws andregulations that would havea materialeffecton the City’s financial statements.
As such, we design our audit programs to ensurecompliance with key laws andregulations such as:
Budgetary Appropriation Limits Key Federal, State, or Local Laws
Significant Debt Covenants Significant Contract Provisions
RelevantCompliance Requirements of Use of Restricted Revenue Sources
Major Programs Under the Single Audits Compliance with PSC Approved Rate Tariffs
Approach to be Taken in Using Statistical Sampling in the Engagement
Statistical sampling will beused onthis engagement and will be coordinated with otheraudit procedures
to achieve audit objectives inthe most efficient manner possible. Statistical sampling will be used in
relation to audit procedures for:
Tests of Controls Tests of Compliance with Laws & Regulations
Substantive Tests of Transactions & Account Balances Attribute Sampling
All sampling will beperformed in accordance with the auditing standards generally accepted in the United
States of America and the standards applicable to financialauditscontained in Governmental Auditing
Standards, issued by the Comptroller General of the United States; OMBCircular A-133, Audits of States, Local
Governments, andNon-Profit Organizations (For 2016New UniformGrant Guidance); Chapter10.550, Rules
of the Auditor General; and State Department of Financial Services, StateProjectsCompliance Supplement.
City of Atlantic Beach, Florida RFP# 16-03 31
Specific Audit Approach
H Audit Approach (Continued)
Approach to Single Audit
Federal Award Compliance - OMBCircular A-133
If a Federal Single Audit is required (generally total federalgrantexpenditures exceeding $750,000 during
the audit period), the auditor is responsible for testing compliance with all major federalawardprograms. If
a Federal Single Audit is required, each major program will betested for the compliance requirements
applicable to that program.
State Award Compliance - Florida Single Audit Act
If a Florida Single Audit is required (generally total stategrantexpenditures exceeding $750,000 during the
auditperiod), the auditor isresponsible for testing compliance for all major statefinancial assistance
projects. If a Florida Single Audit is required, each major project will be tested for the compliance
requirements applicable to that project.
Internal Control
Auditing Standards requires auditors to obtain anunderstanding of internalcontrol sufficient to assess
the risk of material misstatement of the financial statements due to error or fraud, and to design the
nature, timing, and extent of further audit procedures.
We will perform audit procedures to obtain anunderstanding of the design and implementation of the
City's keycontrols in each significant audit area. Understanding the key controls will include review and
documentation of the City's control environment, risk assessment activities, information and
communication systems, monitoring activities, and control activities.
As part of understanding the control activities, we will identify the following:
Significant Classes of Transaction and Cycles - SomeExamples of Common Areas for Cities Include:
Purchasing, Accounts Payable, and Cash Disbursements
Human Resources and Payroll
Utility Billing, Accounts Receivable, and Cash Receipts
GrantsExpenditures, Billing, Accounts Receivable, and Cash Receipts
Material Account Balances - Based onthe City’s Available Financial Statements, these Might Include:
Cash and Investments
Accounts Receivable and Due from Other Governments
Capital Assets
Accounts Payable and Accrued Liabilities
Long-term Debt
Taxes, Charges for Services, andIntergovernmental Revenue
Payroll and Capital Outlay Expenditures
Other Account Balances as Identified During our Analytical ReviewProcedures
Significant Disclosures - Based onthe City’s AvailableFinancial Statements, these Might Include:
Investments
Capital Asset and Lease Arrangements
Long-term Debt
Retirement andOther Postemployment Benefits
Other Areas with Significant Risks or Fraud Risks - For Example:
UnusualTransactions
Significant Estimates
Subsequent Events
Information Technology Risks
City of Atlantic Beach, Florida RFP# 16-03 32
Specific Audit Approach
H Audit Approach (Continued)
Internal Control (Concluded)
For significant classes of transactions and cycles, we will gainanunderstanding of the procedures over
initiating, authorizing, recording, processing, reporting, andreconciling and will:
Request, obtain, andreview availableCitypolicies and procedures, flowcharts, and other documentation.
ReviewCity-provideddocumentation against practice aids developed by PPC and in-house.
Develop andupdate our businessprocess and internal control narratives, flowcharts, checklists, and other
documentation based onour review of City-provideddocumentation against our practice aids.
Meet with and interview key Financial andAdministrative Services Department personnel and department
directors or staff of keyoffices and programs to further developandupdate our understanding of the processes
andcontrols to include:
Identify the Key Manual andAutomated Controls
Confirm with Management that the Key Controls have been Properly Identified
Evaluate Whether the Key Controls are Properly Designed andImplemented by Performing Audit
Procedures, IncludingObservation, Inspection, Re-performance of Utility Billings, andConfirmation to
Obtain Audit Evidence that the ControlsareProperly Designed andImplemented
Identify any Weaknesses inthe Design or Implementation
Discuss any Weaknesses in InternalControl with Management to Confirm our Understanding or to Receive
Additional Information or Identify Compensating Controls, if any
Consider Performing Tests of Controls (to Test the Operating Effectiveness of the Control Over the City’s
FiscalYear) if Controls have been Properly Designed andImplemented
For significant risks and fraud risks, we will identify the key controls, evaluate whetherthey havebeen
properly designed and implemented, and design further audit procedures (tests of details) to specifically
address those risks.
For information technology risks, we will obtain an understanding of the extent to which information
technology isused inthe significant audit areas noted aboveand will identify the significant financial
applications used. For the City’s significant financialapplications, we will obtain anunderstanding of the
IT environment (including the significant financialapplications’ supporting technologies - operating
systems, databases, network, etc.) and the IT General Control over thesetechnologies, andevaluate the
risks. Our procedures will be similar in nature to the procedures listed above “for significant classes of
transactions”, except that they will focus on risks related to the IT controlenvironment, change
management, user access, and backup andrecovery, instead of the initiating, authorizing, recording,
processing, reporting, andreconciling of transactions.
Approach to be Taken in Reviewing Financial Statements
We ensure ouraudit reports and letters are in compliance with the latestauditing standards with the use
of PPC’s practice aids. In addition, weutilizetemplatesprovidedby the Auditor General of the State of
Florida for the development of our management letters. We will draw upon our 70 years of experience
with other local governments to look for ways thatthe City can be more efficient, cost effective, and
improve internal controls. We will offer independent business advice and makeourselvesavailable to staff
and the CityCouncil to discuss any or all of our comments andrecommendations.
Ourapproach to audit findings is simple: we tryto identify andcommunicate significant matters as early
in the process as possible. We do not like surprises and we know our clients don’t like them either. That
iswhy wehold weekly progress meetings with our clients in order to discuss and resolve internalcontrol
issues or accounting matters as quickly as possible.
City of Atlantic Beach, Florida RFP# 16-03 33
Specific Audit Approach
H Audit Approach (Continued)
Extent of ComputerSoftware to be Used in the Engagement
Auditors will use laptops with Microsoft’s Windows7 operating system and Microsoft’s Office2013 Suite (Word,
Excel, Outlook) and second monitorsthroughout the engagement. We will request access to the internet from
the City’s IT Department and work with them to determine whether wiredor wireless is more suitable.
Specialized audit softwareutilized in your engagement will be in the following areas:
Paperless Audit Engagement Software System – CaseWare
Working Papers and SmartSync
Working Papers Allows audit engagements to store and
maintain all audit workpapers securely in arepository on
ourin-houseservers andallows audit team to monitorthe
progress of theaudit to ensure an efficient and effective
audit.
All audit workpapers (includingthose provided to us by
the City) will becompleted and stored in the audit
engagement file in Excel, Word, or Adobe PDF formats.
We will electronically import all of the City’s trial
balances and map them according to the CFO’s Chart of
Accounts for the ability to generatefinancialstatements
and various audit workpapers fromour system.
Electronic files can be uploaded to our secure web
portal to ensure security of confidential information.
SmartSync Allows auditors to access theaudit
engagement file securely maintained onour in-house
servervia internet or remotely so that they mayrespond to
the City’s requestsand work with your personnel timely to
ensure the efficiency of the audit process.
Computer-Assisted Audit Techniques (CAAT) Software -
CaseWare’sIDEA with SmartAnalyzer and Excel
Auditors may use IDEA or Excel on datafilesprovidedby
the Cooperative for:
Fraud Testing
Analytical Review
Revenue andExpenditure Testing and Analysis
Sampling
Research and Audit Checklists, Worksheets, Programs, Letters
ThomsonReuters PPC Checkpoint Tools
Auditors will use the following libraries throughout the
audit for documentation and research purposes:
Audits of Nonprofit Organizations
Auditors’ Reports
Preparing Nonprofit Organization Financial Statements
Disclosure Library for Nonprofit Organizations
Internal Controland Fraud Prevention
City of Atlantic Beach, Florida RFP# 16-03 34
Specific Audit Approach
H Audit Approach (Concluded)
Approach to Reviewing ElectronicData Processing Systems
Identify
Identify key automated controls (e.g.,application and IT-dependent manual controls),
interfaces,and reports and other information generated from the City's information
systems.
Identify significantfinancialapplications and information systems.
Develop
Develop (with the IT Auditor/Consultant assigned to the City's audit)audit procedures for
the IT environment and IT general controls for the significant financialapplications and their
supporting technologies (e.g.,operating systems,databases,andnetworks).
Gather
Information
Request,obtain,andreview available policies and procedures,flowcharts,and other
documentation.
Solicit information (using an in-house developed questionnaire)from the City'sIT
department about the City'sIT environment and IT general controls including controls over
user access,change management,and backup and recovery.
Analyze
Analyze information obtainedand discuss with the City's key IT department personnel.
Analyze information obtained duringaudit procedures for the City's internal control systems.
Assess
Assess the City'sIT control environment and IT general controls using audit procedures
similar in nature to the procedures listed under Section,Approach to Auditing Internal
Control Systems “for significant classes of transactions”,except that these audit procedures
will focus on risks related to the IT control environment,change management,user access,
and backup and recovery.
Report
Develop and discuss preliminary comments,observations,and recommendations regarding
the City'sIT environment and general controls with the City's key IT department personnel.
Develop and discuss comments,observations,and recommendations with the City's
personnel.
Integrate
Integrate the IT risk assessment with the overall financialrisk assesment for theaudit.
Identify areas to audit through the City's systems -vs-areas to audit around the City's
systems and develop appropriate further audit procedures to do so.
City of Atlantic Beach, Florida RFP# 16-03 35
Specific Audit Approach
I Tentative Schedule
Following is a tentative schedule for completion of various stages of the annual audit engagement.
Schedule to be modified as needed by the City in any particular year.
July Interim fieldwork – three to five days.
September Mailaudit correspondence.
November Year -end fieldwork – five to seven days.
December File wrap-up, preparation and delivery of draft fund financialstatements andnotes,
draftaudit opinion and auditors’ reports, draft management letter, and exit
conference.
Preparation and delivery of draft entity-wide financialstatements.
Review of StatisticalSection and MD&A providedby City.
January Final resolution of issues; final changes to financial statements and reports.
Production and delivery of final financialstatements and reports.
Finalconference with City Manager; Presentation to City Council.
Celebrating 70 Years of Client Service!
City of Atlantic Beach, Florida RFP# 16-03 37
Other Materials
K Promotional Materials
Why Purvis, Gray and Company
Celebrating 70 Years of Client Service!
How are we different from other CPA firms beingconsidered,
and why would selecting our firm be the best decision you
could make? Our firm has a strong track record of providing
audit services to localgovernments just likeyours.
In addition, several things in particular set us apart fromother firms:
StatewideFloridaFirm with a70-year History of Providing Excellent Client Service
Qualityand Expertise Level of your Engagement Team
Audit Approach:
Emphasis on Understanding the Business Risks Associated with the City, so we can Provide the Best Audit
Placing Experienced Audit Team inthe Field
Emphasis on Planning and Communication
Identifying and Resolving Issues Early
Proven History of Meeting Deadlines
Technology Proficiencies and Efficiencies:
Fully-paperless Audit Software with Integrated Report Write-up Feature
Usage of Computer-assisted Audit Techniques (CAAT)
Supported by Excellent Team of Information Technology Professionals
We Offer 16 Hours of CPE Credits to Clients Annually, at no Charge
We have designed an audit approach that addresses big issues, without gettingtrapped inthe details. We
utilize audit practice aids to document a thorough understanding of theentity and its risks. We have
designed internalcontrol questionnaires to quicklyand efficiently assess the design of anorganization’s
controls in all keyareas. We have developed an information technology questionnaire to facilitate the
identification of weaknesses in information controls.
At Purvis, Gray and Company, we concentrate onthree things: (a) client service; (b) technicalexpertise
andcompliance; and (c) hiring, training, and retaining the best employees. Weunderstand that providing
excellent client servicealso includes identifying issues early, minimizing surprises, meeting deadlines, and
maintaining constant communication. When youraudit members are not on-site at your offices, they are
always available byemail or cell phone.
Finally, it is our people that really make the difference. We seek and hire only the best professionals, with
both business and common sense. Ourpartnersare industry leaders and our employees are critical thinkers.
Add our teamwork approachand the organization is greater thanthe sum of the individual parts. The
combination of theseindividuals and resources are available to you; their combined expertise, with our
commitment to the highestlevel of quality service. Our entire firm is available to the audit team andevery
audit client, as needed. Other firms do not have this “teamwork” approach; usuallyeach office is required
to stand on its own, and other firms do not have experts with the level of experience of theseindividuals.
Purvis, Gray and Company is the best team to do your auditwork. We are committed to providing the
highestlevel of quality service. If you selectus, we willnotlet you down, and you willnot bedisappointed.
City of Atlantic Beach, Florida RFP# 16-03 38
OtherMaterials
K Promotional Materials (Continued)
Familiarity with the Certificate of Achievement for Excellence in Financial Reporting Program
The Technical Consultant andIndependent Reviewer assigned to the City’s audit, Mr. Mark A. White, CPA
is a member of the FGFOA TechnicalResources and Programs Committees (including the FRS-GASB 68 Task
Force). He serves on the GFOA Special Review Committee for the Certificate of Achievement for Excellence
in Financial Reporting. As such, they review CAFRs on behalf of GFOA all through the year, learning new
techniques and presentation to help the City retain thisaward. Members of the audit team assigned to
the City’s audit are members of FGFOA, attend FGFOA continuing professional education events, and
have provided technicalexpertise and assistance to some of the following localgovernments andhelped
these governments receive the Certificate of Achievement for Excellence in Financial Reporting:
Memberships of Professional Organizations
Purvis, Gray and Company has beena member with the American Institute of Certified PublicAccountants
since 1978 (AICPA – Reference #1783188). Our firm continues to be in good standing with the AICPA and
Florida Institute of Certified PublicAccountants (FICPA – Member #02004618). Several of the partners
and staff of Purvis, Gray and Company aremembers of the following organizations:
Professional Memberships
AICPA FGFOA
FICPA GFOA
Nature Coast Chapter FGFOA North Florida Chapter FGFOA
Gulf Coast Chapter FGFOA Southwest Chapter FGFOA
State of Florida League of Cities Big Bend Chapter FGFOA
Association of Government Accountants (AGA) FloridaElectric Cooperative Association (FECA)
American Public Power Association (APPA)
City of Atlantic Beach, Florida RFP# 16-03 39
OtherMaterials
K Promotional Materials (Continued)
Grant Experience
As a large audit firm with significant governmental experience, members of your audit team have
participated in single audits of countless federalandstategrant programs. Many of our single audits have
included grants from the following Federal and State Departments includingnumerous programs within
each.
Federal Grant Programs State Grant Programs
FederalCommunications Commission Clean FloridaCouncil
Federal Emergency Management Agency Executive Office of the Governor
NationalEndowment for the Arts Office of EarlyLearning
National Endowment for the Humanities StateCourts System
National Science Foundation Florida Department of Agriculture andConsumer Services
US Department of Agriculture Florida Department of Children and Families
US Department of Agriculture Foodand Nutrition Service Florida Commission on Tourism
US Department of AviationAdministration Florida Department of Community Affairs
US Department of Children and Families Florida Department of Corrections
US Department of Commerce Florida Department of Economic Opportunity
US Department of Commerce NOAA Florida Department of Elder Affairs
US Department of Defense Florida Department of Emergency Management
US Department of Economic Opportunity Florida Department of Environmental Protection
US Department of Education Florida Department of Fish and Wildlife Commission
US Department of Education of Elementary Secondary Education Florida Department of Health
US Department of Election Assistance Commission Florida Department of Health and Rehabilitative Services
US Department of Energy Florida Department of Highway Safety and Motor Vehicles
US Department of Environmental Protection Agency Florida Department of HousingFinance Corporation
US Department of FederalHighway Administration Florida Department of JuvenileJustice
US Department of General Services Administration Florida Department of Legal Affairs and Attorney General
US Department of Health and Human Services Florida Department of Libraryand Information Services
US Department of Homeland Security Florida Department of Management Services
US Department of Housingand UrbanDevelopment Florida Department of Natural Resources
US Department of Interior Florida Department of State
US Department of Justice Florida Department of Transportation
US Department of Labor Florida Department of Workforce Innovation
US Department of Treasury
US Department of Transportation
US Department of VeteranAffairs
City of Atlantic Beach, Florida RFP# 16-03 40
OtherMaterials
K Promotional Materials (Concluded)
Tax-exempt Bond Experience
Asa large regional CPA firm, Purvis, Gray and Company is well received byunderwriters, financial advisors,
andinsurers in the tax-exempt bond markets. We have provided assistance to the following clients in
dealing with the tax-exemptbond markets on numerous occasions:
Governmental Client Amount
City of Alachua $ 27,230,000
AlachuaCounty, Florida 17,136,400
District School Board of Alachua County 225,000
City of Atlantic Beach, Florida 61,475,750
City of Belleview, Florida 3,000,000
City of Bushnell, Florida 3,558,000
City of Cape Coral, Florida 167,920,000
Clay County District School Board 620,000
City of Deltona, Florida 201,925,000
DeSoto County, Florida 32,556,000
City of Eustis, Florida 2,200,000
City of Fernandina Beach, Florida 8,865,000
Florida Gas Utility 694,175,000
Florida Municipal Power Association 1,152,390,000
City of Fort Meade, Florida 4,565,887
City of FortMyers, Florida 146,088,741
Gadsden County, Florida 1,366,801
City of Gainesville, Florida 220,000,000
Gainesville-Alachua Regional AirportAuthority 7,410,580
City of Green CoveSprings, Florida 5,500,000
HernandoCounty, Florida 46,140,000
District School Board of HernandoCounty 2,323,000
City of Jacksonville Beach, Florida 159,164,335
Kissimmee Utility Authority 30,005,000
City of Lake City, Florida 63,759,650
Lakewood Ranch Community Development District (5 CDDs) 4,905,000
District School Board of Lake County 13,525,000
City of Lake Wales, Florida 25,257,629
City of Leesburg, Florida 149,205,000
Marion County, Florida 257,329,821
Marion County District School Board 8,704,500
City of Mount Dora, Florida 11,198,400
Nassau County, Florida 38,472,307
City of Ocala, Florida 217,805,000
Osceola County, Florida 273,335,000
Peace River/Manasota Regional Water Supply Authority 42,695,000
City of Sarasota, Florida 214,256,000
City of St. Cloud, Florida 80,586,000
Village Community Development Districts (15 CDDs) 686,312,031
City of Atlantic Beach, Florida RFP# 16-03 41
Firm Documentation
L Individual andFirm CPA Licenses
We are properly licensed andregistered for public practice as certified public accountants inthe State of
Floridaand all assigned professional staff are properly licensed andregistered to practice as certified public
accountants inthe State of Florida. A copy of the license for each proposed teammember is included in
their resume, beginning on page 12. Our firm license to practice in Florida is shown below:
M Continuing Professional Education
As members of the Audit Quality Center of the AICPA, each CPA is required to obtain eighty hours of
continuing professional education every two years. Over75% of Purvis, Gray and Company’s audit
engagements are governmental clients; accordingly, many of our continuing professional education
programsare related to governmental accounting and auditing. The continuing professional education
material is presented bynationally prominent accounting professors and other individuals who have
thorough knowledge of auditing both municipal and county governments.
Our partners, managers, and senior staff members also attend annual conferences sponsored by the RUS,
FECA, FGFOA, FMEA/FMPA, and FACC where theyattend and teachcontinuing education classes that deal
with new FASB pronouncements and current issues in Florida law that affect electric utilities and other
similartopics. Client accounting staff are routinelyinvited to attend our continuing education classes
throughout the year at no cost, whichgenerally equals16hours per year.
Members of the audit team assigned to the City’s audit have attended numerous courses on utility accounting
andauditingand have participated in audits of numerous city and otherutilities. In addition, all of ourAudit
Department personnel are in full compliance with the continuing educational requirements set forth
under U.S. General Accounting Office (GAO), Government Auditing Standards. The following is a brieflist
of some of the governmental continuing education class topics that our partnersand staff have recently
taught:
City of Atlantic Beach, Florida RFP# 16-03 42
Firm Documentation
M Continuing Professional Education (Concluded)
SAS Update for Financial Managers (The New Risk Standards)
Other Postemployment Benefits
Auditing Update—Hot Topics for Fiscal Officers and Auditors
The New Single Audit Requirements
Debt-Accounting, Covenants, Compliance
State-shared and Local Option Revenues for Cities and Counties
Governmental Compliance Auditing in Florida—Local Laws andRegulations
What to Expect from Your Auditors
Internal Controls for Managers
The New COSO Internal Control Framework
Accounting and Financial Reporting for Intangible Assets
Accounting and Financial Reporting for DerivativeInstruments
Fund Balance Reporting andGovernmental Fund Type Definitions
The State FinancialEmergency Law
OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans
ServiceConcession Arrangements
Reporting Entity
GASB StatementNo. 62 Codification of AICPA and FASB
GASB Statement No. 63 Deferrals Presentation
DerivativeTerminations
Assets and Liabilities—Reclassification andRecognition
Technical Corrections
Financial Reporting for Pension Plans
Accounting and Financial Reporting for Pensions
Government Combinations and Disposal of Government Operations
Accounting and Financial Reporting for Nonexchange financial Guarantees
Pension Transition for Contributions made Subsequent to the Measurement Date
Fair Value Measurement andApplication
The New Pension Accounting Standards: A GameChanger!
Understanding the New COSO Framework (Florida Association of School Business OfficialsOctober2013)
Internal Controls andFraud (FSFOA Conference in November 2012)
The New Federal “Omni Circular” Effects on the Auditee and Auditor
FASB Update (2016)
NDocumentation of GoodStanding
Our licenses are indeed activeand in goodstanding. Documentation fromthe Board of Accountancy of
our Firm’s license and our Auditors’ CPA licensescan be found beginning on page 12.
City of Atlantic Beach, Florida RFP# 16-03 43
Firm Documentation
NDocumentation of GoodStanding (Continued)
City of Atlantic Beach, Florida RFP# 16-03 44
Firm Documentation
NDocumentation of GoodStanding (Continued)
City of Atlantic Beach, Florida RFP# 16-03 45
Firm Documentation
NDocumentation of GoodStanding (Continued)
City of Atlantic Beach, Florida RFP# 16-03 46
Firm Documentation
NDocumentation of GoodStanding (Concluded)
City of Atlantic Beach, Florida RFP# 16-03 47
Other Firm Required Information
O OfficeLocation
Your audit will beconducted out of our Gainesville office:
Purvis, Gray and Company, LLP Phone: 352.378.2461
222 N.E. First Street Fax: 352.378.2505
Gainesville, Florida32602
P QualityControl Review
Purvis, Gray and Companyis a member of the AICPA's Governmental Audit Quality Center (GAQC). Our
firm places high priority on its quality control and has undergone a peer review made by the AICPA at least
every three years since 1979. Because our firm has a heavy concentration of governmental audit clients,
several governmental audit engagements areselected for reviewby the peerreviewteam.
Celebrating 70 Years of Client Service!
City of Atlantic Beach, Florida RFP# 16-03 48
Other Firm Required Information
P QualityControl Review (Continued)
City of Atlantic Beach, Florida RFP# 16-03 49
Other Firm Required Information
P QualityControl Review (Concluded)
City of Atlantic Beach, Florida RFP# 16-03 50
Other Firm Required Information
Q Federal or State Desk Review, State Regulatory Bodies
Purvis, Gray and Company has received no adverse federal or state desk reviews, during the past ten years
bystateregulatory bodies or professional organizations.
R NoDisciplinary Actionand No Litigation Against the Firm
We have no record of substandard work and have no enforcement actions pending by the State Board of
Accountancy or any other regulatory agency or professional organization, nor have we had anysuch
actions during the past ten years. In addition, there are no pendinglawsuits against Purvis, Gray and
Company.
S Insurance Coverage
Purvis, Gray and Company maintains all the required insurance coverage. Below is a copy of our current
Certificate of Insurance.
City of Atlantic Beach, Florida RFP# 16-03 52
Other Firm Required Information
U Public Entity Crimes – Appendix H
City of Atlantic Beach, Florida RFP# 16-03 54
Other Firm Required Information
V W-9Form – Appendix G
City of Atlantic Beach, Florida RFP# 16-03 55
Other Services
W Description of Other Services
Range of Services
Forseventyyears, Purvis, Gray and Companyhas been of service to manylocalgovernments and not-
for-profit organizations. Over 75% of our audit engagement hours are
spent auditing localgovernmental and not-for-profit clients. All of our
partnersand ourauditstaff have extensive governmental and not-for-
profit experience. Anorganizational chart and listing of all firm
professional personnel appears at the end of this section. Following is a
summary of the services provided by the various departments within
the firm:
Audit Department
The Audit Department is the largest department inthe firm. The mission of the department is to achieve
technical excellence which can be used to provide the highest level of quality service to our clients. We
feel that this higher level of servicesetsus apart from otherfirms.
Our auditstaff consists of six partners, nine managers, and thirteenother professional staff. All of the
partners and managers are CPAs, as aremany of the other professional staff. If not CPAs, the professional
staff are “exam-eligible” or working toward it.
Your “engagement team” will consist of six members, headed by a partner andmanager, with the partner
on-site for asignificant portion of fieldwork. For more information on the specific individuals committed
to your engagement, please refer to the staffing diagram foundon page 10.
Our auditstaff has extensive experience working in a computerized environment andutilizes notebook
computers in thefield with Windows XP, and Microsoft Word and Excel. Weemploy a paperless audit
approach. Weutilize the “paperless” audit documentation systemdesigned by CaseWare International,
Inc., the premier industry technology, with anintegrated wiredor wireless connection in thefield. Weare
also familiar with mostother word processing and spreadsheet software, anda wide variety of accounting
software packages.
Allmembers of the audit team will be available to your management teamwhenever you need us. If our
physicalpresenceis not needed, our business e-mail addresses and cell phonenumbers will bemade
available for your convenience, and we pride ourselves on responding timely to all client inquiries. We
will be available for troubleshooting year-round without additional billings.
City of Atlantic Beach, Florida RFP# 16-03 56
Other Services
W Description of Other Services (Continued)
Range of Services (Concluded)
Accounting and Tax Services
TheAccounting and TaxServices Department of Purvis, Gray and Company is often used in troubleshooting
problem tax areasassociated with audits of not-for-profit entities. Our tax professionals deal with issues such
as bond arbitrage rebate calculations, payroll tax problems, ERISA compliance for employee benefit plans,
unrelated business incometax issues, tax effects of planned giving, charitableannuitiesandremainder trusts,
and other tax topics. This department is also responsible for the preparation of payrollandincometax returns
for individuals and businesses including corporate, partnership, estate, and trust tax returns. In addition, this
department provides tax research support to our AuditDepartment.
Information Technology (IT) Department
In addition to supporting our firm’sIT environment, the IT Auditor/Consultant assigned to the City’s audit
engagement and ourother IT Department professionals haveextensive experience andproficiency
working in various computerized environments. Ourauditorsand our IT professionals are familiar with
all fund accounting and operational software products utilized by Florida local governments.
Consulting
The consulting practice of Purvis, Gray and Company utilizes members of the Audit, Accounting and Tax
Services, and IT Departments to perform a wide-range of consulting andmanagement advisory services for
our clients. Ourconsulting personnelhave performed engagements in each of the following categories:
Accounting SystemReviews and Documentation Business Valuations and Reorganizations
GASB Statement Implementations Business Ownership Succession
Internal Control Reviews Business Valuations
Procedures Documentation MergersandAcquisitions
Performance Auditsand Cost Reduction Studies Business Formations
Feasibility/Efficiency Studies Business Liquidations
Budget Review andBudgetPreparation
Utility and Cost Studies Other Financial Services
Rate/Revenue Sufficiency Studies Expert Testimony
Reviews of Power Supply (Electric and Gas) Alternatives PersonalFinancial/Retirement Planning
Overhead/Indirect/Other CostStudies Other Financial Services
Landfill Closure and Postclosure Analysis Tax Representation
IRS Arbitrage Rebate Calculations andConsultation Fraud/Defalcation Engagements
Utility Billing SystemSetup and Revision
Water-Sewer Work Order Systems and Property Records
FAS 71—Deferred Cost/Revenue Plans
Due to our extensive involvement in thewater, electric, wastewater and stormwater utility industries,
individuals participating in our consulting practice stay currenton the issues facing those competitive
industries. In addition to revenue sufficiency and rate studies, members of your audit team have assisted our
clients in negotiations of power supply and sale contracts, maderecommendations on power supply
alternatives, reviewed billing systems for billing inaccuracies, assisted in the development of workorder and
continuing property record systems, performed merger and utility system acquisition feasibility studies,
assisted with landfill closure andpostclosure analysis and funding, and assisted in many other areas.
City of Atlantic Beach, Florida RFP# 16-03 57
Other Services
W Description of Other Services (Concluded)
Firm Personnel
MANAGING PARTNER
David A. Gaitanis, C.P.A.
AUDIT DEPARTMENT
Partners Managers Professional Staff
Ronald D. Whitesides, C.P.A. Terry W. Kite, C.P.A. Steven W. Huss, C.P.A.
Joseph J. Welch, C.P.A. Roberto A. Martinez, C.P.A. Matthew B. Ganoe, C.P.A.
Mark A. White, C.P.A. BarbaraBoyd, C.P.A. Kevin W. Fyfe, C.P.A.
Helen Y. Painter, C.P.A. Alison L. Stone, C.P.A. Alexander P. Mackriss, C.P.A.
Timothy M. Westgate, C.P.A. Gary R. Heder, CISA, CRISC Laurie A. Walker
Ryan M. Tucker, C.P.A. Kevin R. Smith, C.P.A. Gabriel J. Terrell
George W. Presnell, III, C.P.A. Dennis D. Nguyen
Tiffany K. Mangold, C.P.A. Lauren A. Brown
Kathryn L. Eno, C.P.A. Cason L. Camp
Jeremiah M. Brown
Ashley M. McGraw
Ken C. Lee
Katrina Schmidt
ACCOUNTING AND TAX SERVICES
Partners Managers Professional Staff
Steven T. Lee, C.P.A. Eric J. Benton, C.P.A. Belinda C. Rembert, C.P.A.
Andrew R. Spahn, C.P.A. Janell M. Martin, C.P.A. Gregory M. Miller, C.P.A.
Fred L. Doerr, C.P.A. Rachel A. Clements, C.P.A. Leanne M. Rodriguez
James W. Patray, III, C.P.A. Lizette M. Wagoner, C.P.A. Melissa N. Bender
Dana C. Davis, C.P.A. Hiren R. Patel
Emily J. Newsom, C.P.A. Christopher M. Ziegler
Helen A. Ingmarsson, C.P.A. BrentA. Bathurst
Jeremy T. Lacey, C.P.A.
Kimberly M. Mottl, C.P.A.
Lisa Marousky, C.P.A.
Heather J. Whitston, E.A.
INFORMATION TECHNOLOGY DEPARTMENT
Partner in Charge Network Consulting Programmer/Analyst
Timothy M. Westgate, C.P.A. Jon S. May, MCP LeahG. Oehmig, MCP.MBSS
Gary R. Heder, CISA, CRISC
Joshua C. Cook, MCP, A+, NET+, VCP, MCSA, ITIL, MCTIP
ADMINISTRATION DEPARTMENT
FIRM ADMINISTRATOR/HUMAN RESOURCES DIRECTOR – Dena D. Marriott, SPHR/SCP-SHRM
PARAPROFESSIONALS – (4 Members Not Individually Listed)
SUPPORT STAFF – (13 Members Not Individually Listed)