R17-111 1
2 RESOLUTION NO. R17-111
3
4 6 A RESOLUTION OF THE CITY OF BOYNTON
5 BEACH, FLORIDA, APPROVING AN AGREEMENT
6 WITH CALER, DONTER, LEVINE, PORTER &
7 VEIL, P.A. OF WEST PALM BEACH, FLORIDA FOR
8 FINANCIAL AUDITING SERVICES FOR THE
9 FISCAL YEARS ENDING SEPTEMBER 30, 2017,
10 2018, AND 2019; AUTHORIZING THE CITY
11 MANAGER TO SIGN A THREE (3) YEAR
12 AGREEMENT; AND PROVIDING AN EFFECTIVE
13 DATE.
14
15 WHEREAS, on September 22, 2017, Procurement Services opened and tabulated
16 eight(8)proposals to the RFP #072-1410-17/IT for"Financial Auditing Services"; and
17 WHEREAS, after review and evaluation by the audit committee which was
18 appointed by the City Commission on October 18, 2011, it has been determined
19 appropriate by staff to recommend award of this RFP to Caler, Donten, Levine, Porter &
• 20 Veil, P.A., of West Palm Beach, Florida as the highest ranked qualified firm; and
21 WHEREAS, upon recommendation of staff, the City Commission of the City of
22 Boynton Beach does hereby approve the award of RFP #072-1410-17/IT to Caler, Donten,
23 Levine, Porter & Veil, P.A., of West Palm Beach, Florida.
24 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION
25 OF THE CITY OF BOYNTON BEACH,FLORIDA,THAT:
26 Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as
27 being true and correct and are hereby made a specific part of this Resolution upon adoption
28 hereof.
29 Section 2. The City Commission of the City of Boynton Beach, Florida,
30 hereby approves the award of an Agreement for Financial Auditing Services to Caler,
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31 Donten, Levine, Porter & Veil, P.A., for services for the fiscal years ending September 30,
32 2017, 2018, and 2019.
33 Section 3. That the City Manager is hereby authorized and directed to sign an
34 Agreement between the City of Boynton Beach and Caler, Donten, Levine, Porter & Veil,
35 P.A., a copy of which is attached hereto.
36 Section 4. That this Resolution shall become effective immediately.
37 PASSED AND ADOPTED this 7th day of November, 2017.
38
39 CITY OF BOYNTON BEACH, FLORIDA
40 YES NO
41
42 Mayor— Steven B. Grant •''�
43
44 Vice Mayor—Justin Katz
45
46 Commissioner—Mack McCray
47
48 Commissioner—Christina L. Romelus
49
50 Commissioner—Joe Casello 7
51
52 VOTE
53
54 ATTEST:
55
56 /' 1
5741` U. L -
58 Judi/A. Pyle, CMC /
59 Cit r Clerk
60
61
62 (Corporate Seal) 5`''
63
643;4 `*!
65 ..
66
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AGREEMENT BETWEEN THE CITY OF BOYNTON BEACH AND CALER, DONTEN,
LEVINE, COHEN, PORTER & VEIL
RFP NO. 072-1410-17/IT— FINANCIAL AUDITING SERVICES
THIS AGREEMENT is entered into between the City of Boynton Beach, hereinafter referred to
as "the City", and CALER, DONTEN, LEVINE, COHEN, PORTER & VEIL, P.A., hereinafter
referred to as "FINANCIAL AUDITING SERVICES PROVIDER", in consideration of the mutual
benefits, terms, and conditions hereinafter specified.
1. PROJECT DESIGNATION. The Firm is retained by the City to perform professional
services in connection with the RFP FOR FINANCIAL AUDITING SERVICES; RFP No.:
072-1410-17/IT.
2. SCOPE OF SERVICES. Firm agrees to perform the services, identified in Section II —
Scope of Services and attached hereto as Exhibit A.
3. TIME FOR PERFORMANCE. Work under this agreement shall commence upon written
notice by the City to the Professional to proceed. Professional shall perform all services and
provide all work product required pursuant to this agreement upon written notice to proceed.
4. TERM: This Agreement shall be for a period of three years commencing on the date the
Agreement is executed by the City. The City of Boynton Beach may extend the contract
with the same terms and conditions for two additional, two-year renewal terms subject to
vendor acceptance, satisfactory performance and determination that renewal will be in the
best interest of the City.
5. PAYMENT: The Firm shall be paid by the Provider/City for completed work and for services
rendered under this agreement as follows:
Fiscal Year Ending September 30, 2017 Audit - $106,725.00
Fiscal Year Ending September 30, 2018 Audit - $106,725.00
Fiscal Year Ending September 30, 2019 Audit - $106,725.00
a. The total contract price, as referred to herein, shall be the total amount of payment to
Firm for services provided under this agreement for the entire term of the Agreement
b. Payment for the work provided by Firm shall be made promptly on all invoices submitted
to the City properly, provided that the total amount of payment to Firm shall not exceed
the total contract price without express written modification of the Agreement signed by
the City Manager or his designee.
c. The Firm may submit invoices to the City once per month during the progress of the
work for partial payment for project completed to date. Such invoices will be reviewed
by the City, and upon approval thereof, payment will be made to the Firm in the amount
approved.
d. Final payment of any balance due the Firm of the total contract price earned will be
made promptly upon its ascertainment and verification by the City after the completion of
the work under this Agreement and its acceptance by the City.
e. Payment as provided in this section by the City shall be full compensation for work
performed, services rendered and for all materials, supplies, equipment and incidentals
Page 1 of 15
necessary to complete the work.
f. The Firm's records and accounts pertaining to this agreement are to be kept available
for inspection by representatives of the City and State for a period of three (3) years after
the termination of the Agreement. Copies shall be made available upon request.
6. OWNERSHIP AND USE OF DOCUMENTS. All documents, drawings, specifications and
other materials produced by the Firm in connection with the services rendered under this
Agreement shall be the property of the City whether the project for which they are made is
executed or not. The Firm shall be permitted to retain copies, including reproducible copies,
of drawings and specifications for information, reference and use in connection with Firm's
endeavors.
7. COMPLIANCE WITH LAWS. Professional shall, in performing the services contemplated by
this Agreement, faithfully observe and comply with all federal, state and local laws,
ordinances and regulations that are applicable to the services to be rendered under this
agreement.
8. INDEMNIFICATION. Professional shall indemnify, defend and hold harmless the City, its
offices, agents and employees, from and against any and all claims, losses or liability, or
any portion thereof, including fees and costs, arising from injury or death to persons,
including injuries, sickness, disease or death to Professional's own employees, or damage
to property occasioned by a negligent act, omission or failure of the Professional.
9. INSURANCE. Successful Offeror shall, at a minimum, provide, pay for, and maintain in
force at all times during the term of this Contract the following insurances:
Commercial Liability Insurance - A Commercial Liability Insurance Policy shall be
provided which shall contain limits of no less than One Million Dollars ($1,000,000.00) per
occurrence for bodily injury liability, personal injury liability and property damage liability on a
per project basis, and shall contain limits of no less than a Two Million Dollars
($2,000.000.00) aggregate.
Coverage must be afforded on a form no more restrictive than CG 20 10 10 01 and CG 20
37 10 01 Commercial Liability Policy, without restrictive endorsements, as filed by the
Insurance Services Office and must include: premises and operations, independent
contractors, products and/or completed operations for contracts, broad form contractual
coverage applicable to this specific Contract including any hold harmless and/or
indemnification Contract, personal injury coverage with employee and contractual
exclusions removed and policy limits shall be applied on a primary and non-contributory
basis.
Professional Liability (Errors & Omissions) Insurance - Professional Liability Insurance
with the limits of liability provided by such policy for each claim and on a claim made basis or
on an occurrence basis to be no less than one million Dollars ($1,000,000) per occurrence
with a limit of no less than two million dollars ($2,000,000) aggregate. Consultant shall notify
the City in writing within thirty (30) days of any claim filed or made against its Professional
Liability Insurance Policy. Consultant acknowledges that the City is relying on the
competence of the Consultant to design the project to meet its functional intent. If it is
determined during course of the project that changes must be made due to Consultant's
negligent errors and omissions, Consultant shall promptly rectify them at no cost to City and
shall be responsible for additional costs, if any, of the project to the proportional extent
caused by such negligent errors or omissions.
Page 2 of 15
Workers Compensation Insurance - Workers' Compensation insurance to apply for all
employees in compliance with State Statutory limits, as may be amended from time to time,
the "Workers' Compensation Law" of the State of Domicile, and all applicable Federal laws.
In addition, the policy(ies) must include employers' liability with a limit of One Million Dollars
($1,000,000.00) each accident, One Million Dollars ($1,000,000.00) aggregate limit by
disease and One Million Dollars ($1,000,000.00) each employee by disease. Additionally, if
there will be operations undertaken on or about navigable waters, a coverage endorsement
must be included for the U.S. Longshoremen & Harbor Workers Act and Jones Act. If
exempt for Worker's Compensation, proper documentation shall be provided.
Said general liability policy shall name the City of Boynton Beach as an "additional named
insured" and shall include a provision prohibiting cancellation of said policy except upon
thirty (30) days prior written notice to the City. Certificates of coverage as required by this
section shall be delivered to the City within fifteen (15) days of execution of this agreement.
10. INDEPENDENT CONTRACTOR. The Professional and the City agree that the Professional
is an independent contractor with respect to the services provided pursuant to this
agreement. Nothing in this agreement shall be considered to create the relationship of
employer and employee between the parties hereto. Neither Professional nor any employee
of Professional shall be entitled to any benefits accorded City employees by virtue of the
services provided under this agreement. The City shall not be responsible for withholding or
otherwise deducting federal income tax or social security or for contributing to the state
industrial insurance program, otherwise assuming the duties of an employer with respect to
Professional, or any employee of Professional.
11. COVENANT AGAINST CONTINGENT FEES. The Professional warrants that he has not
employed or retained any company or person, other than a bona fide employee working
solely for the Professional, to solicit or secure this contract, and that he has not paid or
agreed to pay any company or person, other than a bona fide employee working solely for
the Professional, any fee, commission, percentage, brokerage fee, gifts, or any other
consideration contingent upon or resulting from the award or making of this contract.
For breach or violation of this warranty, the City shall have the right to annul this contract
without liability or, in its discretion to deduct from the contract price or consideration, or
otherwise recover, the full amount of such fee, commission, percentage, brokerage fee, gift,
or contingent fee.
12. DISCRIMINATION PROHIBITED. The Professional, with regard to the work performed by it
under this agreement, will not discriminate on the grounds of race, color, national origin,
religion, creed, age, sex or the presence of any physical or sensory handicap in the
selection and retention of employees or procurement of materials or supplies.
13. ASSIGNMENT. The Professional shall not sublet or assign any of the services covered by
this Agreement without the express written consent of the City.
14. NON-WAIVER. Waiver by the City of any provision of this Agreement or any time limitation
provided for in this Agreement shall not constitute a waiver of any other provision.
15. TERMINATION.
a. The City reserves the right to terminate this Agreement at any time by giving ten
(10) days written notice to the Professional.
Page 3 of 15
b. In the event of the death of a member, partner or officer of the Professional, or any of
its supervisory personnel assigned to the project, the surviving members of the
Professional hereby agree to complete the work under the terms of this Agreement, if
requested to do so by the City. This section shall not be a bar to renegotiations of this
Agreement between surviving members of the Professional and the City, if the City so
chooses.
16. DISPUTES. Any disputes that arise between the parties with respect to the performance of
this Agreement, which cannot be resolved through negotiations, shall be submitted to a
court of competent jurisdiction in Palm Beach County, Florida. This Agreement shall be
construed under Florida Law.
17. NOTICES. Notices to the City of Boynton Beach shall be sent to the following address:
Lori LaVerriere, City Manager
City of Boynton Beach
P.O. Box 310
Boynton Beach, FL 33425-0310
Notices to Professional shall be sent to the following address:
Caler, Donten, Levine, Cohen, Porter& Veil, P.A.
ATTN: Scott L. Porter
505 South Flagler Drive, Suite 900
West Palm Beach, FL 33401
18. INTEGRATED AGREEMENT. This agreement, together with attachments or addenda,
represents the entire and integrated agreement between the City and the Professional and
supersedes all prior negotiations, representations, or agreements written or oral. This
agreement may be amended only by written instrument signed by both City and
Professional.
19. PUBLIC RECORDS. Sealed documents received by the City in response to an invitation
are exempt from public records disclosure until thirty (30) days after the opening of the Bid
unless the City announces intent to award sooner, in accordance with Florida Statutes
119.07.
The City is public agency subject to Chapter 119, Florida Statutes. The Contractor shall
comply with Florida's Public Records Law. Specifically, the Contractor shall:
A. Keep and maintain public records required by the CITY to perform the service;
B. Upon request from the CITY's custodian of public records, provide the CITY with a copy
of the requested records or allow the records to be inspected or copied within a
reasonable time at a cost that does not exceed the cost provided in chapter 119, Fla.
Stat. or as otherwise provided by law;
C. Ensure that public records that are exempt or that are confidential and exempt from
public record disclosure requirements are not disclosed except as authorized by law for
the duration of the contract term and, following completion of the contract, Contractor
Page 4 of 15
shall destroy all copies of such confidential and exempt records remaining in its
possession once the Contractor transfers the records in its possession to the CITY; and
D. Upon completion of the contract, Contractor shall transfer to the CITY, at no cost to the
CITY, all public records in Contractor's possession All records stored electronically by
Contractor must be provided to the CITY, upon request from the CITY's custodian of
public records, in a format that is compatible with the information technology systems of
the CITY.
E. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE
APPLICATION OF CHAPTER 119, FLORIDA STATUES, TO THE
CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS
RELATING TO THIS CONTRACT, CONTACT THE CUSTODIAN OF
PUBLIC RECORDS:
JUDY PYLE, CITY CLERK
100 E BOYNTON BEACH BLVD.
BOYNTON BEACH, FLORIDA, 33435
561-742-6061
PYLEJ@BBFL.US
Page 5 of 15
DATED this 17 day of /JO VVY)9'6-2_ , 20 17.
CITY OF BOYNTON BEACH
dM‘ eZdzire,,_
S-7(
Lori LaVerriere, City Manager Professional
Attest/Authenticated: S fkftiZE LbE k`-
Title
0?"-:
Judy Pyle (Corporate Seal), Cit Clerk o4.,
aoy
Approved as to Form: Attest/Authenticated:
,.dit.,44.4., /oittit.,,
i , ,
James a . Che , City Attorney Secretary
Page 6 of 15
EXHIBIT A
"SCOPE OF SERVICES"
A. WORK OBJECTIVE
1. PURPOSE
The City of Boynton Beach (the "City"), a political subdivision of the State of Florida,
located in Palm Beach County, is soliciting the services of qualified firms of certified
public accountants (the "Auditor") to audit its financial statements for the fiscal years
ending September 30, 2017 through 2020, with two (2) optional, two (2) year renewal
periods. These audits are to be performed in accordance with generally accepted
auditing standards, and, the standards for financial audits contained in the Government
Auditing Standards issued by the Comptroller General of the United States, the
provisions of the federal single Audit Act Amendment of 996 and U.S. Office of
Management and Budget (OMB) Super Circular; Audits of States, Local Governments
and Non-Profit Organizations, Audits of State and Local Governments (Revised) —
AICPA, Section 215.97 Florida Statutes, Florida Single Audit Act; and Chapter 10.550
Local Governmental Entity Audits, Rules of the Auditor General, State of Florida and any
other applicable Federal, State and local laws and regulations.
2. SCOPE OF WORK TO BE PERFORMED
The City of Boynton Beach requires the auditor to express an opinion on the fair
presentation of its basic financial statements in conformity with accounting principles
generally accepted in the United States.
The Auditor is required to audit the financial statements of the governmental activities,
the business-type activities, each major fund, and the aggregate remaining fund
information of the City, which collectively comprise the City's basic financial statements.
The Auditor is not required to audit the introductory section of the Comprehensive
Annual Financial Report (CAFR), its Management's Discussion and Analysis, its
required supplementary information and the statistical section of the CAFR. However,
the auditor is to provide an "in-relation-to" report on the combining and individual fund
financial statements and supporting schedules based on the auditing procedures applied
during the audit of the basic financial statements.
The City expects to file the CAFRs annually with the Government Finance Officers
Association of the United States and Canada for review in the Certificate of Achievement
for Excellence in Financial Reporting Program. It is anticipated that the Auditor will
provide special assistance to the City to meet the requirements of that program by
providing technical advice to ensure awarding of certification.
The auditor shall also be responsible for performing certain limited procedures involving
required supplementary information required by the Governmental Accounting
Standards Board as mandated by generally accepted auditing standards.
3. TERM
This Agreement shall be for a period of three years commencing on the date the
Agreement is executed by the City. The City of Boynton Beach may extend the contract
with the same terms and conditions for two additional, two-year renewal terms subject to
vendor acceptance, satisfactory performance and determination that renewal will be in
the best interest of the City.
Page 7 of 15
4. AUDITING STANDARDS TO BE FOLLOWED
To meet the requirements of this Request for Proposal, the audit shall be performed in
accordance with:
a. Section 218.39, Florida Statutes, and any other applicable Florida Statutes.
b. Rules of the Auditor General for the State of Florida, Chapter 10.550 and
other rules as applicable.
c. Audits of State and Local Government Units, issued by the American Institute
of Certified Public Accountants.
d. Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations, issued by the U.S. Office of Management and Budget (OMB).
e. Federal Single Audit Act of 1984.
f. Federal Single Audit Act Amendments of 1996.
g. Florida Single Audit Act (Section 215.97, Florida Statutes).
h. Statements on Auditing Standards (GAAS).
i. Government Auditing Standards, issued by the Comptroller General of the
United States.
j. Any other applicable Federal, state, local regulations or professional
guidance not specifically listed above as well as any additional requirements
that may be adopted by these organizations in the future.
Any updates of, or amendments to, these described auditing standards or applicable
laws are to be incorporated in future audits performed by the selected auditor performing
auditing engagements for the City in future fiscal years. Proposed fees must incorporate
all required audit procedures, relative to all regulations in effect, and issued, as of the
date of the closing of this Request for Proposals, to include all GASBs issued to date.
5. REPORTS TO BE ISSUED
Following the completion of the audit of the fiscal year's financial statements, the auditor
shall issue:
a. A report on the fair presentation of the basic financial statements in conformity
with accounting principles generally accepted in the United States.
b. A report on internal control over financial reporting based on the audit of the
basic financial statements.
c. A report on compliance with applicable laws and regulations, as required by
Government Auditing Standards.
d. A management letter required by Section 11.45(3) (a) 4, Florida Statutes.
e. Reports required by the Single Audit Act of 1984, as amended, and the Florida
Single Audit Act to include:
• An "in-relation-to" report on the Schedule of Expenditures of Federal
Awards and State Financial Assistance.
Page 8 of 15
• A single audit report on the internal control structure used in administering
Federal awards programs and state financial assistance projects.
• A single audit report on compliance with laws and regulations related to
major Federal awards programs and state financial assistance projects.
This report should include an opinion on compliance with specific
requirements applicable to major Federal awards programs and state
financial assistance projects.
f. Other required disclosures required by relevant Rules of the Auditor General.
g. COMPREHENSIVE ANNUAL FINANCIAL STATEMENT (CAFR), the City
desires the auditor to publish the CAFR using the City's format and provide (15)
bound copies for distribution and a .pdf file that can be used for electronic
submission.
In the required report(s) on internal controls, the auditor shall communicate any
reportable conditions found during the audit. A reportable condition shall be
defined as a significant deficiency in the design or operation of the internal
control structure, which could adversely affect the organization's ability to record,
process, summarize and report financial data consistent with the assertions of
management in the financial statements.
Reportable conditions that are also material weaknesses shall be identified as
such in the report.
Non-reportable conditions and other matters discovered by the auditors shall be
reported in a separate letter to management, which shall be referred to in the
reports on internal controls.
The report on compliance shall include all material instances of noncompliance.
All nonmaterial instances of noncompliance shall be reported in a separate
management letter, which shall be referred to in the report on compliance.
Irregularities and Illegal Acts — auditors shall be required to make an immediate,
written report of all irregularities and illegal acts or indications of illegal acts of
which they become aware to the Director of Financial Services and the City
Manager.
Use of the audited financial statements, opinions or any of the above named
reports will not result in additional compensation unless their use requires
additional certification or services on the part of the firm.
6. SPECIAL CONSIDERATIONS
The City of Boynton Beach will send its comprehensive Annual Financial Report (CAFR)
to the Government Finance Officers Association of the United States and Canada for
meritorious review in their Certificate of Achievement for Excellence in Financial
Reporting program.
During the contract period, the City may prepare one or more official statements in
connection with the sale of debt securities that will contain the basic financial statements
and the auditor's report thereon. The auditor shall be required, if requested by the
Page 9 of 15
financial advisor and /or the underwriter, to issue a "consent and citation of expertise" as
the auditor and any necessary "comfort letters".
7. WORKING PAPER RETENTION AND ACCESS TO WORKING PAPERS
All working papers and reports must be retained, at the auditor's expense, for a period of
three (3) years after completion of any work provided herein, unless the firm is notified in
writing by the City of Boynton Beach of the need to extend the retention period. City
management and their representatives shall be entitled at any time during the contract
period to inspect and reproduce such documents as deemed necessary.
In addition, the firm shall respond to the reasonable inquiries of successor auditors and
allow successor auditors to review working papers relating to matters of continuing
accounting significance. As requests for copies of working papers are fulfilled, the
auditors will be required to notify the Director of Financial Services of the request, as
appropriate.
8. ADDITIONAL SERVICES
If, during the contractual period, additional auditing or accounting services are needed,
the proposer may be engaged to perform these services. The proposer shall, upon
receipt of a written request from the City, perform such additional services. Such
services, if offered by the proposer, may include, but not be limited to:
• Management advisory services
• Arbitrage calculations
• Extended audit services or special audits
• Assistance in the preparation of any Official Statements required by Bond Counsel
All additional work will be documented by engagement memoranda to be approved by
the City in accordance with the procurement policies of the City. The proposer will be
compensated in accordance with fees established as a result of this RFP. The total
amount for additional services shall be separately negotiated at the time of the
engagement for a not-to-exceed amount calculated in accordance with the rates of the
awarded contract. In addition, the audit firm will be responsible for ensuring that any
additional services provided would not impair the firm's independence as prescribed in
Amendment 3 to Government Auditing Standards.
B. DESCRIPTION OF THE CITY
1. BACKGROUND INFORMATION
The City of Boynton Beach serves an area of approximately 16.5 square miles with a
population of approximately 73,000. The City provides services to its citizens in many
areas such as law enforcement, emergency medical services, fire control, water and
sewer, library services, refuse collection, municipal golf course, and various park sites
and recreational services. The City was incorporated in 1920 and has operated under a
Commission-Manager form of government (the City employs some 750 full time and 50
Page 10 of 15
part-time employees; had total assets of almost $397 million, and revenues of over
$180 million for the fiscal year ended September 30, 2016.
2. FUND STRUCTURE
The City of Boynton Beach uses the following fund types and account groups in
its financial reporting:
Number of Number With
Individual Legally Adopted
Fund Type/Account Group Funds Annual Budgets
General Fund 1 1
Special Revenue Funds 15 7
Debt Service Funds 1 1
Capital Projects Funds 3 3
Enterprise Funds 4 4
Internal Service Funds 3 3
Pension Trust Funds 3 0
The City of Boynton Beach's budget for Fiscal Year 2016 is $78 million (General
Fund only) for operations. Tax millage rates are 7.9 mills for the General Fund.
The City has a Finance staff of three who will be committed to the audit and the
timely completion of the Comprehensive Annual Financial Report (CAFR).
More detailed information on the government and its finances can be found in
budget documents, official statements, annual financial reports, and
administrative policies and procedures manuals.
3. BUDGETARY BASIS OF ACCOUNTING
The budget of the General Fund is prepared on the modified accrual basis except that
encumbrances are budgeted as the equivalent of expenditures as opposed to a
reservation of fund balance. As a result, the General Fund revenue, expenditures and
operating transfers reported in the budget and actual statement differ from the amounts
reported on the GAAP basis. None of the other budgeted funds have any differences
between the GAAP basis and the budgetary basis.
Page 11 of 15
4. FEDERAL AND STATE FINANCIAL ASSISTANCE
During the initial fiscal year to be audited, the City of Boynton Beach will receive financial
assistance including, but not limited to, the following federal agencies:
Federal Assistance CFDA Number
U.S. Department of Housing and Urban Development
Community Development Block Grant Entitlement 14.218
U.S. Department of Justice
Bulletproof Vest Program 16.607
Justice Assistance Grant Program 16.738
FL Dept. of Agriculture
Urban and Community Forestry Grant 10.664
Office of Attorney General
Victims of Crime Act 16.02
FL Dept. of Health Bureau of Emergency Medical Oversight
EMSTAR compliance 20.616
State Assistance
Florida Department of State, Division of Library and
Information Services
State Aid to Libraries 45.030
Florida Housing Finance Corporation
State Housing Initiatives Partnership (SHIP) Program 52.901
State of Florida Dept. of State
Boynton Bch Cultural Resources Smart Phone Application 15.904
Department of Homeland Security
Staffing for Adequate Fire and Emer. Response 97.083
Fl. Dept. of Health-
PBC Division of Emer. Mgmt. COT Replacement
Local Assistance
Comcast Internet Essentials
Dollar General Summer Reading
Target K-9 Event
Palm Beach County, Department of Environmental Resources
USA Swimming
Page 12 of 15
5. EMPLOYEE RETIREMENT PLANS
The City of Boynton Beach contributes to three single-employer pension plans covering
all full-time City employees. City Ordinance establishes the benefit provisions and all
other requirements. The pension funds have an independent contracted administrator,
and the investments of the fund are administered, managed and operated by its
respective Board of Trustees. Currently, all pension funds are audited separately and
reports are provided to the City. The defined benefit plans are:
General Police Firefighters'
Employees' Officers' Pension Fund
Pension Fund Pension Fund
Participant data as of
October 1, 2015 most recent
actuarial valuation:
• Retirees and
beneficiaries 376 120 80
receiving benefits
• Terminated vested 47 7 1
employees
• Vested current 265 83 69
employees
• Non-vested current 111 56 51
employees
6. COMPONENT UNITS
For financial reporting purposes, the City of Boynton Beach is in conformity with the
Governmental Accounting Standards Board's Codification of Governmental Accounting
and Financial Reporting Standards, Section 2100. Using these criteria, a component
unit is included in the City of Boynton Beach's financial statements. The management of
the City of Boynton Beach has identified the Community Redevelopment Agency (CRA)
for inclusion in the City's financial statements as a blended component unit.
The CRA has a September 30 year-end and maintains a set of books and records
independent of the set of books and records maintained by the City of Boynton Beach.
The CRA is responsible for the issuance of audited financial statements and is blended
into the City Of Boynton Beach's financial statements. The audit of the CRA's financial
statements is not within the scope of services covered by this RFP.
Page 13 of 15
7. MAGNITUDE OF FINANCE OPERATIONS
The Financial Services Department consists of the following positions:
POSITIONS NUMBER OF EMPLOYEES
Director of Financial Services 1
Accounting Manager 1
Budget Manager 1
Purchasing Manager 1
Accountant 2
Payroll Administrator 1
Senior Buyer 1
Accounts Payable Specialist 1
Payroll Technician 1
Accounting Technicians 4
Warehouse Manager 1
Assistant Warehouse Manager 1
Service Writer 1
Senior Storekeeper 1
TOTAL POSITIONS: 18
8. COMPUTER SYSTEM
The City is currently utilizing SunGard HTE financial software in an AS400
environment.
9. AVAILABILITY OF PRIOR AUDIT REPORTS AND WORKING PAPERS
Interested proposers who wish to review prior years' Comprehensive Annual Financial
Reports (CAFR) and management letters should contact Mara Frederiksen Accounting
Manager, 100 East Boynton Beach Blvd., Boynton Beach, Florida 33435. The CAFR
is also available online via the City website at www.boynton-beach.org under the
"Finance" link or the "Public Records" link.
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10. ASSISTANCE TO BE PROVIDED TO THE AUDITOR AND REPORT
PREPARATION
The Financial Services staff will be available during the audit to assist the firm by
providing information, documentation and explanations. In addition, staff will provide the
following:
1. Preparation of the confirmations and lead schedules.
2. Assistance in providing paid invoices, cancelled checks and other supporting
documentation as requested by the firm.
3. Year-end closing of the books of account and preparation of necessary adjusting
journal entries.
4. Preparation of schedules and related materials as requested by the firm.
5. Preparation of all financial statements including related notes and required
supplemental financial information.
6. Preparation of the annual local government financial report submitted to the Florida
Department of Banking and Finance.
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