HomeMy WebLinkAboutResolution 2006-12RESOLUTION NO. 2006-12
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CAPE CANAVERAL, BREVARD COUNTY, FLORIDA,
ESTABLISHING AN AUDITOR SELECTION COMMITTEE
PURSUANT TO SECTION 215.391(2), FLORIDA STATUTES;
PROVIDING FOR THE AUDITOR SELECTION
COMMITTEE'S SCOPE OF DUTIES; PROVIDING FOR
AUDITOR SELECTION PROCEDURES; PROVIDING FOR
THE REPEAL OF PRIOR INCONSISTENT RESOLUTIONS,
SEVERABILITY AND AN EFFECTIVE BATE.
WHEREAS, section 218.391(2), Florida Statutes, requires that the City Council establish
an Auditor Selection Committee for the primary purpose of assisting the City Council in selecting
an auditor to conduct the annual financial audit required by section 218.3 9, Florida Statutes; and
WHEREAS, once established, the Auditor Selection Committee may serve other audit
oversight purposes as determined by the City Council; and
WHEREAS, section 218.3 91(3), Florida Statutes, requires the Auditor Selection Committee
to establish factors to use for the evaluation of audit services, to publicly announce requests for
proposals, to provide interested firms with requests for proposals, to evaluate proposals provided by
qualified firms, and to rank and recommend to the City Council, in order of preference, no fewer
than three (3) firms deemed to be the most highly qualified to perform the required services; and
WHEREAS, the City Council deems that this Resolution is in the best interests of the public
health, safety, and welfare of the citizens of Cape Canaveral.
NOW, THEREFORE, BE IT DULY RESOLVER BY THE CITY COUNCIL OF THE
CITY OF CAPE CANAVERAL, BREVARD COUNTY, FLORIDA, THAT:
Section 1. Incorporation of Recitals The foregoing recitals are deemed true and
correct and are hereby fully incorporated herein by reference.
Section 2. Committee Established. The City Council hereby establishes an Auditor
Selection Committee ( "Committee ") which shall consist of five (5) members. Committee members
shall include the City Treasurer, the City Clerk and three (3) citizen volunteers appointed by the City
Manager or the City Manager' s designee.
Section 3. Scope of Duties. The Committee shall serve in an advisory capacity to the
City Council in selecting an auditor to conduct the annual financial audit required by section 218..39,
Florida Statutes, and shall serve other audit oversight purposes as determined by the City Council.
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Resolution No. 2006 -12
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Specifically, the Committee shall establish factors to use for the evaluation of audit services, publicly
announce requests for proposals, provide interested firms with requests for proposals, and evaluate
proposals provided by qualified firms. The Committee shall rank and recommend to the City
Council, in order of preference, no fewer than three (3) firms deemed to be the most highly qualified
to perform the required services. The Committee shall not have the authority to expend City funds.
Committee members shall not receive compensation for their service on the Committee, but may
receive reimbursement for expenses incurred in performing their duties, provided such expenses are
approved in advance by the City Council or City Manager. All meetings of the Committee shall be
open to the public in accordance with the Sunshine Law.
Section 4. auditor Selection Procedures. The following requirements and procedures
shall be followed by the Committee:
A. Request for Proposal ( "RFP The Committee shall publicly announce, in a
uniform and consistent manner, each occasion when independent auditing services are
required to be purchased by the City. The public notice shall be published in a newspaper
of general circulation in Brevard County and shall include a general description of the audit
services required and indicate how interested certified public accountants can apply for
consideration. The Committee shall provide RFP's to firms that have expressed an interest
in providing audit services to the City.
B. Proposal Evaluation.
l . Proposals will initially be reviewed by City staff for compliance with bid
proposal requirements. Staff will prepare a checklist to reflect proposal compliance
with the elements of the RFP. Staff will submit all proposals and the compliance
checklist to the Committee, and will provide information as to which proposals it
deems responsive and non - responsive.
2. The Committee shall evaluate the proposals based on the following
requirements and criteria:
a. The audit firm shall not otherwise be affiliated with the City.
b. The audit firm shall be duly licensed to practice in the State of Florida
pursuant to chapter 473, Florida Statutes.
C. The audit firm's professional personnel shall be current in all
continuing professional education credits for the two (2) years preceding the
proposed contract effective date.
d. Any other audits being performed by the audit firm shall not create a
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Resolution No. 2006 -12
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conflict of interest with respect to the firm's audit of the City.
e. The audit firm shall have a history of performing quality audits as
demonstrated by recent external quality control reviews.
f. The audit firm shall adhere to the instructions in the RFP in preparing
and submitting the proposal.
g. The audit firm shall demonstrate its past experience and performance
with the City, if applicable, and other comparable government engagements.
h. The audit firm shall demonstrate the quality and competency of its
professional personnel to be assigned to the engagement, and the quality of
its management support personnel available for technical consultation.
i. The audit firm shall demonstrate its ability to furnish the required
services to the City based upon its recent, current and projected workload.
j. The audit firm shall demonstrate experience with applicable state and
federal grant programs.
k. The audit firm shall demonstrate the adequacy of its proposed staffing
for various segments of the engagement.
1. The audit firm shall demonstrate the adequacy of its analytical
procedures to be used in the engagement.
M. The compensation proposed by the audit firm for its audit services
will be considered in ranking the audit firms, but such fees will not be the
sole or predominant factor used to evaluate proposals.
C. Oral Presentations. After evaluation of the written proposals, the Committee shall
develop a list of three (3) audit firms which it determines to be the best qualified to perform
the requested audit services. Each of those firms shall be invited to make an oral
presentation of the firm's qualifications to the Committee. The presentation shall include,
but not be limited to:
1. Qualifications and competency of professional personnel.
2. Ability to meet time requirements.
3. Expertise and experience in municipal audits.
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4. Past performance with the City and other local governments.
S. Current and projected workloads.
6. Ancillary services.
D. Audit Firm .Recommendations.
I . After hearing and evaluating the oral presentations, each Committee member
shall rank the audit firms, in order of preference, with "I " being the highest score and
being the lowest score. The audit firm with the most "I " rankings shall be
considered the highest ranking firm. In the case of a tie for the highest ranking firm,
the audit firm with the lowest total score shall be considered the highest ranking firm.
However, if more than one audit firm received the same number of "1" rankings and
have the same total score, the Committee shall be deemed deadlocked and the tied
firms shall all be recommended to the City Council, which shall determine the most
qualified firm based upon the established criteria. The remaining firms shall be
ranked based on their total scores. If fewer than three (3) firms respond to the RFP,
the Committee shall recommend to the City Council such firms as it deems to be the
most highly qualified.
2. The Committee shall submit, in writing, its rankings and recommendation to
the City Council.
E. Contract'Approval.
I . Unless otherwise provided in section D . (1) above for a tied ranking, the City
Council, upon receipt of the Committee's recommendation, shall select the highest
ranking qualified audit firm, as determined by the Committee, and negotiate a
contract for audit services. Should the City Council decide against selecting the
highest ranking qualified audit firm, the City Council shall document in its public
records the reason for not selecting the highest ranking qualified firm. Nothing
herein shall prohibit the City Council from requiring the recommended firms to
conduct an additional oral presentation before the City Council.
2. The City Council may allow a designee to conduct negotiations on its behalf.
3. If the City Council is unable to negotiate an acceptable contract with the
highest ranking qualified firm, the City Council shall proceed to negotiate a contract
with the next highest ranking qualified firm until an agreement for auditing services
is reached.
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4. If the City Council is unable to negotiate a satisfactory contract with any of
the recommended firms, the Committee shall recommend additional firms, and
negotiations shall continue in accordance with this procedure until an agreement for
auditing services is reached.
5. Every procurement of audit services shall be evidenced by a written contract,
as approved by the City Council, embodying all provisions and conditions of the
procurement of such services. An engagement letter, signed and executed by both
parties, shall constitute a written contract. At a minimum, the contract shall include
the following:
a. The services to be provided and the fees or other compensation for
such services.
b. A requirement that invoices for fees or other compensation be
submitted in sufficient detail to demonstrate compliance with the terms of the
contract.
C. The term of the contract, including renewals, and conditions under
which the contract may be terminated or reneged.
6. written contracts for audit services entered into pursuant to this Resolution
may be renewed without the use of the auditor selection procedures set forth herein;
however, such renewals shall be in writing and approved by the City Council.
S
Section S. Severability. If any section, subsection, sentence, clause, phrase, word, or
portion of this Resolution is for any reason held invalid or unconstitutional by a court of competent
jurisdiction, whether for substantive or procedural reasons, such portion shall be deemed a separate,
distinct, and independent provision, and such holding shall not affect the validity of the remaining
portions of this Resolution.
Section 6. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts of
resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 7. Effective Date This Resolution shall become effective immediately upon
its adoption by the City Council of the City of Cape Canaveral, Florida.
[SIGNATURE PAGE FOLLOWS]
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RESOLVED by the City Council of the City of Cape Canaveral, Florida, in a regular
meeting assembled_ pn this 4th day of April, 2006,
ATTEST:
SUSAN �ST L S,C-ity Clerk
Approved to legal form and sufficiency for
the Ci f ape Canaveral only:
NTHONY A. GARGANESE, City Attorney
..........
ku...'s
ROCKY RANDE S, Mayor
Bob Hoog
Jim Morgan
Leo Nicholas
Rocky Randels
Buzz Petsos
For Against
Second
Motion
City of Cape Canaveral
Resolution No. 2006-12
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