R01-051 RESOLUTION NO. R01-..4'~/
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF BOYNTON BEACH, FLORDA, AUTHORIZING
THE MAYOR AND CITY CLERK TO EXERCISE A
RENEWAL OPTION TO AN AGREEMENT FOR
FINANCIAL AUDITING SERVICES BETWEEN THE CITY
OF BOYNTON BEACH AND ERNST & YOUNG, LLP.;
AUTHORIZING THE MAYOR AND CITY CLERK TO
EXECUTE ADDENDUM No. 1; AND PROVDING AN
EFFE(3TIVE DATE.
WltEREAS, on the 21st day of July, 1998, the City and Ernst & Young, LLP entered
nto a three year agreement for financial auditing services, which agreement contained
renewal options for fiscal years 2001 and 2002; and
WItEREAS, the City Commission of the City of Boynton Beach, upon
recommendation of staff, deems it to be in the best interests of the citizens and residents of
the City of Boynton Beach, to exercise the renewal option in an agreement with Ernst and
Young, LLP, for fiscal year 2002;
NOW, THEREFORE, BE IT RESOLVED BY TIlE CITY COMMISSION OF
rite CITY OF BOYNTON BEACii, FLORIDA, TI-IAT:
Section 1. The City Commission of the City of Boynton Beach, Florida does
hereby authorize and direct the Mayor and City Clerk to exercise a renewal option to an
agreement between the City of Boynton Beach and Ernst and Young, LLP., to provide
financial auditing services to the City of Boynton Beach, for fiscal year 2002, and execute
.~ddendum No. 1, a copy of which Addendum is attached hereto as Exhibit "A".
Section 2. This Resolution shall become effective immediately upon passage.
CH\MAIN\SHRDATA\CA\RESO~Agreements\Ernst & Young Agr022601 .doc
PASSED AND ADOPTED this
day of March, 2001.
CITY O O~ I )kC}t, FLORIDA
Ma~2~ t7 ~ ~ ]"',.
/~m~ssion~ / ~
Commissioner
Commissioner
\CH\MAIN\SHRDATA\CA\RESO~Agreements\Ernst & Young Agr022601 .doc
ADDENDUM #1
DATE: February 23, 2001
RFP TITLE: "THREE (3) YEAR CONTRACT FOR FINANCIAL AUDITING
SERVICES"
RFP NUMBER: 043-1410-01/KR
THE FOLLOWING REFLECTS CHANGES RELATIVE TO THE EXECUTION OF ITEM
#12 - "OPTION TO RENEW", CONTRACT DATED JULY 21, 1998 BETWEEN THE CITY
OF BOYNTON BEACH, AND ERNEST & YOUNG, LLP:
CONTRACT ITEM #2 - TERM:
The term of the agreement shall be for the period of two (2) years to cover the fiscal years
September 30, 2001 and September 30, 2002.
CONTRACT ITEM g4 - COMPENSATION:
The professional fees, including out-of-pocket expense, for the audit of the CITY financial
statements and CAFR preparation, the Single Audit, and compliance with the Rules of the
Auditor General for the two (2) years ending September 30, 2002, are as follows:
Financial Statements
Single Audit
Auditor General
2001 2002
$ 73,000 $ 74,000
9,000 9,500
5,500 6,000
TOTAL $ 87,500 $ 89,500
AUDITOR FIRM:
By:
Name
Witness:
CITY OF BOYNTON BEACtt, FL x~,x~? . t?////.~
BY ITS CITY, COMMISSION
· / .f ./
Mayor
Witness: ~~~
CITY OF BOYNTON BEACH
FINANCIAL AUDITING SERVICES AGREEMENT
THIS AGI~ I~.I~.MENT, entered imo this 21st day of ~, 1995, between tl~ City of Boynton Beach~ a political
subdivision of the State of Florida, herema~t~ r~ferred to as the "CITY~, and Em~ & Young, 11 P, a certified public
a~couniing firm, authorized to do busines~ in the S~te of Florida, hercimf~er r~ferred to as the "AUDITOR".
1. SCOPE OF EXAbO~ATION:
'l'ne AUDFIX)R vdll audit the C~'S general purpose finnncial statements in accordance
with geuerally ~cocpted n_,_,d_iling standard~ Section I lAS, Florida S~moes, and ~
10.~50 of the rule of the Auditor General.
(complinnce audits).
3. TIbfl~G OF ~ WORK:
(a~
but no lair tl~n tbe time allocated by Soc~ims 11.45 Florida Statntes and Chap~r 10.$50 of
the Rules of the Auditor General.
CITY understands thnt the proper and timely completion of AUDITOR'S services hereunder
rcqu~ the reasonable cooperation of CITY, its agencie~ and their tzspectivz officen,
directors, ~nployeez, other personnel and agents. CITY agrees m ~o~ide aH such
reasonable cooperation requested by AUDITOR and agroes to be responsible for the
performznce of &e officers, directors, employees, other personnel ami agems of the CITY
and its a§cncie~.
AUDITOR may make r~asonable use of CITY data processing facilifie~ to perform testing
and ~m?in~ tectmiqu~ in connection with the m~i~, with tl~ realization that dam personnel
must be given consideration to effectively perform day-to-day requirements.
4. COMPENSATION:
(a)
The professional fees, incl,,ding out-of-pocke~ expenses, for the audit of the CITY finnnciai
statements and CAFR preparation, the Single Audit, and complianc~ with the Rules of the
Auditor General for the three (3) years ending September 30, 2000, are as follows:
1998 1999 2000
Financial Sl,':zlements $ 70,000 $ 71,000 $ 72,000
Single Audit 7,500 8,000 8,500
Auditor ~ 4,000 4,500 5,000
Total $ ~1,500 $ 83,500 $ 85,500
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(c)
Ther~ will be no charge for to-ti:,¢ ~onsulting matters of con~ern to the City such as r~cord
keeping r~quirements and tax tr~aunent for City v~hicles provided to City employees, payroll
tax advice and ~imilar assistance. A~y other acco~n~ng, audiLi~g ~r co~-~lfin~ services
would be tl~ subject of a separate fee arrangement
AUDITOR will invoice the CITY for work performed under this agr~mem for Fiscal Year
1998 and each _mo-:eed___ing year on the basi~ of the percentage of the wo~ comple~L It is
expres~y under~tood that any incidental or out-of-pocket co~s incum~ by AUDITOR are
covered by the total competition and are not to be billed separately.
CHANGES IN SKRVIC~:
relating to such ~vice~. CITY n_nd AUDITOR further ~cognize th.~ th~ ~ of scrvice~ and
~ wbkh might m__,'o~ta~ the cxtcnsion ~ audi~ scrvices beyond the nonml ~ of
~n~ scz~ct~
encounter~ which might necessitate the extension of andiling ~ beyond tim sco~e of nnrmnl
auditing lm, cec~utes, AUDITOR agrees to advise CITY ixmnplly in writin.~ c;f the cinammlmzc~ and
to teques~ n equiU~ adjusm~ in~ maximum fee bcfo~ sig~cant ~bti~ml time i~ incun'ed
by AUDITOK Any such t~lUCSts for adjustments shall I~ in writing nrta ~ con-in a de~ailed
CITY and AUDITOR agree to negotiate in good faith to d~ermin~ an equital~ adjustment in t~e
maximum fee. Should CITY and AUDITOR be .~hle to agree upon an equitaMe ndjustment within
14 days of AuDrrOR'S written nxlucst, or such other tie period as agreed upon in wr~inE by CITY
and AUDITOR, either party may, notwiths~nding any other provision in the ~reemcnt, In~ninnte
this ~ upon sev~ (7)days notice to the other party, crrY .*h~n be liable for time charges
actually incurred by AUDITOR cxc.,epi for any such additinnnl time which ~ been included as a
r~ult of the ci~tm~nces ne(:~ta~ng adjustmet~t.
6. ADDITIONAL SERVICES:
In the event that ~c CITY and AUDITOR mulamlly agree that AUDITOR will provide additional
services, the terms and total fee will be negotiated separately for each prolx~ project.
CONSULTATION WITH AUDITOR GENERAL AND COGNIZANT AGENCY:
CITY expressly permits AUDITOR to consult with lhe Auditor Genea-al of the Stale of Florida and the
federally designated "Cogni~nt Agency" on any matter lX:l"tninin~ to
judgement of the AUDITOR, would be im?oftallt tO th~ ~ of its audit or ils r~ort on t~e resuiLs
ho'eof.
TRUTH-IN-NEGOTIATION CERTIFICATe:
Signature of this agrecmcnl by thc AUDITOR slzall act as thc cxecution of tmth-in-ncgotiati~
~n'tifi(~te ~ that thc csrimamd ~ ~ and c:xpcnsc tL~Xl to dctcnzgn~ th~ colnpcnqnfion
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9. FIELD WORK:
10.
11.
12.
13.
14.
For the first year of the engagement, planning of the audit field work should commence/mmcdiately
after the execution of this profet~iona/services agreement. AUDITOR shall use reasonable efforts,
s~bjea to laws, reg~d~rions and professional s~andards applicable to the serv/ces hereunder to
complete the field work at such time ~ to mee~ the timing requ/remcnts.
PREPARATION OF FINANCIAL STATEMXNTS:
(a)
generally accepted accouating pm~ciples. AUDITOR will subm/t any p~ adjusting
journal entries to thc F~n~nce Department for ap~oval in a timely manner.
CITY undemaz~ and agr~ that the maiedying books and records of accomZ must be
prol~ly dosed as required by Florida Statutes to maintain ~ ~ Of lJ~
AUDITOR and allow the AUDITOR reasonable time to meet the completioa dates of the
audit.
SUPPORT PERSONNEL:
needed ~ anti Sil~{)Ol~n..~ infolrll~fiOll~ with ~ ll~llJ?.~lfi(ll th.~ Sll~Ort pfflOllllel must
OFrlON TO RENEW:
1'ne CITY shaft have ~ o~ion to renew this agrennmt ~ ~ ~o~ ~ ~ m ~
the fiscal years ending September 30, 2001 and Septm~ 30, 2002. This agn~-ment ,hnn be
ex~-nded for the optional period unless the AUDITOR or CITY is informed to the conuary in writing
CANCELLATION OF AGREEMENT:
Either CITY or AUDITOR may cancel this agreement for fiscal years subsequent to the first year of
this agreement by written notice to the o~er party giwn not later than sev~n (7) calendar months
(February 28) prior to the end of the ~ y~ars next subject to audit Tine parties agree thnt_ such
cancellation on its part shall he only for cause and after appropriate dis~,~i_'on with the o~er party.
NotwiLh~nnaing the foregoing paragraph of this section, AUDITOR may r~ign or CITY may
termimte AUDITOR as CITY'S auditor and termin~e this agreement at any time as required in
accordance with the laws, reg-~=tions and professional sumdarcls applicable to the tTPe of services
provided under this agreemem
EXCUSABLE DELAYS:
The AUDITOR shall not be considemt in default by t~ason of any failure in perforn~nce if such
faflur~ arises out of causes reasonably beyond the AUDITOR'S control and without its fault er
negligelx:e. Such causes may include, but are aot limited to: ac~s of God the CITY'S omie~ifve ~
commi~fiVe failu.r~; llatl~al or public health m~rgmdes; labor dispu~; and sev=t~ weather
condifi~mo
3of5
CONTINGENT FEES:
16,
17.
l&
19.
21.
The AUDITOR warmms that it has not employed or retained aay company or person to solicit o~
secur~ this agreemmt and tha~ it has not paid or agr~ to pay any person, company, corporation,
individual or firm, other that a bona fide employee working solely for the AUDITOR, any fe~,
commission, percentage, gift, or aay other consideration c:ontingelll tllx)n 0e result~g from the award
or m~kin$ the agreemem.
NON-DISCRIM~ATION:
The AUDITOR wamam-~ and mpresems that ail of its employees are ~ equally during
employment without ggard to race, color, religion, sex, age, or national orion
INDEPENDENT CONSULTANT RELATIONSHIP:
The AUDITOR shall exe~ise control over lbo means and mam~ in which it and its employees
l~rform the ~ork. mi ia all re~ec~ th~ AUDITOR'S rehtie~hi? and the ~ of its
employees to the CITY ~han be that of an Independent Conttaa~ and not as employees or agents of
the CITY.
term OF iX'OYJSiOII of thig ~ OF ~ application tlgreaf to am/person ar ~
to amd exist, be I~M invalid er unen~o~ fig ranaJnder at' Ibis agrccmcm ar fig
application of tach tcnns or pmvisiaas, to persons or dgmnstanms o~er~ thom as to which Jt is
agrmmeat ~.]~!! be doemcd valid and enforceable to the extent pcrmitt~l by law.
ENTIRETY Og CONTRACTgAL AGREEMENT:
The CITY and the AUDITOR agree that this agreement sets forth the entire agreement between e~_
pal'ties, and lhat thet~ are no pgomis~ or Ilndei'~din~ other than those stated ~ None of the
provisions, tea'ms alK! colxlitions comnined in this agreemetlt may be added to, modified, s~:)erseded
or odgrwise altea~ except by writtea iasmmmat executed by the parties hereto.
AMENDMENTS AND MODIFICATIONS:
No ameadmems ami/or modifications of this agreemeat shall be valid unless in writing and signed by
each of the lmrties.
PROPOSAL
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22. NOTICE:
All notices required in this agreement shall be considered delivered when received by certified mail,
return receipt requested, or personal delivery and ff sero to th eCITY, shall be mailed tO:
Diane Reese, Diteclor
Finance Department
100 East Boynton Beach Blvd.
Boynton Beach, FL 33435
and if sent to the AUDITOR, _nh.all be mailed tO:
Robert Weaners, CPA
Ernst & Young LLP
Suit~ 1200
777 S. Flagler ~
West Palm Beach, FL 33401
23. AUDITOR'S PROPRIETARY INFORMATION AND WORKPAPERS:
AUDITOR or any proprielary or confidentin! informatkm ~ trade secre~ of AUDITOR in performing
the sea'vices hevetmder, such prOlm~ shall remain tl~ property of AUDITOR and the CITY slmll
acquire no dglu or inuae~ in such ~.
The AUDITOR shah o~nln all institallC~ feqllired by tho CITY as shown ~1 ~ I which
becom~ a part of this agreexnem. 'l'ne insurance must remain in force throughout the tm~s of thi.~
agreement
WII~REFORE, th~ parties have ~ this agreetzr, a ~n the ~e firn above wriUeat
AUDITOI~
CITY OF BOYNTON BEACH, FLORIDA .,,xxxx\9,~tltlltt//t///z'
BY ITS CITY COMMISSION. __. ~x~ ^,~NTO,9 /~.
u ~'/llllllllt~t~\\x~'
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L
(AlU~A c:x~a) ~ ~T.TM~X
fo, r o~e~ rw'oy~ ~rperjod. CoumzT~
$15~2S4~11
~.02/~3
F-736
1200
431~
T-23~ P-O~/~$ F-738
(Alma CX~) ~
THREE (3) YEAR CONTRACT FOR FINANCIAL AUDITING SERVICES
RFP OPENING DATE: JUNE 2, 1998
RFP OPENING TIME: 2:30 P.M.
RFP # 065-131-98/SP
VENDORS
DASZKAL, BOLTON & MANELA, CPA'S
240 W. PALMETTO PARK RD, #300
BOCA RATON, FL '33432
JEFFREY A. BOLTON, CPA
(5611 367-1040
TOTAL PROPOSAL PRICE
FISCAL YEAR ENDING 9/30/98
FISCAL YEAR ENDING 9/30/99
FISCAL YEAR ENDING 9/30/00'
ONE (1) ORIGINAL & FIVE (5) COPIES
OF PROPOSAL SUBMITTED
STATEMENT OF PROPOSER'S
QUALIFICATIONS SUBMITTED
NONCOLLUSION AFFIDAVIT
SUBMITTED
ANTI-KICKBACK AFFIDAVIT
SUBMITTED
CONFIRMATION OF MINORITY
OWNED BUSINESS SUBMITTED
CONFIRMATION OF DRUG-FREE
WORKPLACE SUBMITTED
(notto exceed)
$90,000.00
$95,000.00
$100,000.00
YES
YES
NO
NO
NO
NO
"Offers from the vendors listed herein are the only offers
received timely'as of the above receiving date and time.
All other offers submitted in response to this solicitation,
if any, are hereby rejected as late"
ERNST & YOUNG LLP
777 S. FLAGLER DRIVE, SUITE 1200
W. PALM BEACH, FL 33401
RICHARD J. DOBKIN
(5611 838-4184
$81,500.00
$83,500.00
$85,500.00
YES
YES
YES
YES
FORM SUBMITTED/NOT A
MINORITY OWNED BUSINESS
KEEFE, MC CULLOUGH & CO., CPA'S
FORM SUBMITTED/NOT A
MINORITY OWNED BUSINESS
YES
SEE NOTATIONS
YES
$43,500.00
$43,500.00
$43,500.00
YES
YES
YES
COMMENTS
SEE NOTATIONS
YES
6550 N. FEDERAL HWY., #410
FT. LAUDERDALE, FL 33308
BRIAN O. PINNi:LL
{954) 771-0896
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