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Home My WebLink AboutResolution No. 1972-20 MICROFILMED r:. 440-80 t (� RESOLUTION 72-20 A RESOLUTION APPROVING AGREEMENT FOR AUDITING SERVICES BETWEEN THE CITY OF CAPE CANAVERAL, FLORIDA, AND ROSENBERG, DOBSON & WILLIAMS, P .A. PROVIDING AN EFFECTIVE DATE . BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF CAPE CANAVERAL, FLORIDA, AS FOLLOWS : SECTION 1 . THAT THE CITY OF CAPE CANAVERAL, FLORIDA, HEREBY A APPROVES THE AGREEMENT FOR AUDITING SERVICES BETWEEN THE CITY OF CAPE CANAVERAL, FLORIDA, AND ROSENBERG, DOBSON & WILLIAMS, P .A. , A COPY OF , , SAID AGREEMENT BEING ATTACHED HERETO AND MADE A PART HEREOF . SECTION 2e THE CITY OF CAPE CANAVERAL, FLORIDA, AUTHORIZES THE MAYOR AND CITY CLERK TO EXECUTE SAID AGREEMENT ON BEHALF OF THE CITY . SECTION 3 . THIS RESOLUTION SHALL BECOME EFFECTIVE IMMEDIATELY UPON ITS ADOPTION BY THE CITY COUNCIL OF THE CITY OF CAPE CANAVERAL, FLORIDA . ADOPTED BY THE CITY COUNCIL OF THE CITY OF CAPE CANAVERAL, FLORIDA, THIS 6TH DAY OF JUNE, 197 A14— ' :ZI -Ii--nn$ 1A-teNet. YOR ATTEST `w c7 CITY CLERK e 7 ROVED A$'== TO FO'kM : 40 CITY ATTORNEY 1 REs anzo PAGE 1 OF AGREEMENT THIS AGREEMENT, ENTERED INTO AS OF THIS 6TH DAY OF JUNE, 1972, BY AND BETWEEN THE CITY OF CAPE CANAVERAL, OF THE COUNTY OF BREVARD, STATE OF FLORIDA, HEREINAFTER REFERRED TO AS THE "CITY ", AND ROGER W. DOBSON OF THE CERTIFIED. PUBLIC ACCOUNTING FIRM OF ROSENBERG, DOBSON E WILLIAMS,P.A., HEREINAFTER REFERRED TO AS THE "CONTRACTOR ". WITNESSETH: WHEREAS, THE "CITY" HAS BY RESOLUTION NO. 72 -20, DATED THE 6TH DAY OF JUNE, 1972, AUTHORIZED THE "CITY" TO ENTER INTO A CONTRACT FOR AUDITING SERVICES WITH THE "CONTRACTOR ", AND WHEREAS, THE "CITY" AND THE "CONTRACTOR" ARE DESIROUS OF SETTING FORTH THE TERMS AND CONDITIONS AS CONTAINED IN THIS DOCUMENT; NOW, THEREFORE, IN CONSIDERATION OF THE MUTUAL PROMISES, COVENANTS AND CONDITIONS CONTAINED HEREIN AND OTHER GOOD AND VALUABLE CONSIDERATIONS IT IS AGREED AS FOLLOWS: 1. THE "CONTRACTOR" SHALL, IN A SATISFACTORY AND PROPER MANNER, PERFORM THE FOLLOWING: A) MAKE A GENERAL AUDIT OF ALL FUNDS AND GROUPS OF ACCOUNTS, SUCH AUDIT BEING DESIGNED TO RENDER AN UNQUALIFIED OPINION ON THE "CITY'S" FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 1972. AUDIT PROCEDURES SHALL INCLUDE, BUT NOT BE LIMITED TO, THOSE ENUMERATED ON SCHEDULE "A" ATTACHED HERETO. B) THE AUDIT WILL BE PERFORMED PERIODICALLY THROUGHOUT THE YEAR AND WILL BE COMPLETED AS SOON AS POSSIBLE AFTER THE CLOSE OF THE FISCAL YEAR, BUT IN NO EVENT LATER THAN SIXTY DAYS AFTER THE CLOSE OF THE FISCAL YEAR. C) AS PART OF THE AUDIT THE "CONTRACTOR" 1•IILL REVIEW THE ACCOUNT- ING PROCEDURES AND THE SYSTEM OF INTERNAL CONTROL IN USE BY THE "CITY" AND WILL MAKE SUGGESTIONS FOR IMPROVING ACCOUNTING PROCEDURES AND IN- TERNAL CONTROLS AT THE CONCLUSION OF THE AUDIT. 2. THE "CITY" AGREES TO PAY TO THE "CONTRACTOR ", FOR THE ABOVE DESCRIBED SERVICES, AN ANNUAL FEE AND OUT -OF- POCKET EXPENSE OF A MAXIMUM OF $4,500.00. IN THE EVENT THE "CONTRACTOR'S" PER DIEM RATES, CHARGES FOR FEES AND OUT -OF- POCKET EXPENSES SHOULD BE LESS THAN $4,500.00, BE- CAUSE THE TIME TO RENDER THIS SERVICE IS LESS THAN THE TIME ESTIMATED RES 7a- a.D PAGE 2, OF(. BY THE "CONTRACTOR ", THE LESSER AMOUNT WILL BE BILLED TO THE "CITY ". 3. IN THE EVENT THAT UNFORESEEN CIRCUMSTANCES ARISE REQUIRING A MORE DETAILED INVESTIGATION THAN WOULD BE NECESSARY UNDER ORDINARY CIRCUMSTANCES OR WHERE THE "CITY" REQUESTS ADDITIONAL SERVICES, SUCH FEES WILL BE ARRANGED IN ADVANCE TO THE SATISFACTION OF THE "CITY" AND THE "CONTRACTOR". ROSENBERG 20650N E WILLIAMS P.A. CONTRACT POSITION: %': Ali• ATTEST: ITY OF CAPE CANAVERAL CITY 1 SITION: MAYOR ATTEST: U PAGE3 OF6 IFICUMMIX "A" AND RITIWTS:" M.Ct Lail th have been turned ovar promptly to Old treasurer jjjtnc.t .All CrcdLtdd t 0 tho profiler funds All I Pr011a that w6venuou linvo been deposited p.,tile to the 'cr7dit- ( RE ti)4 mudLelpakick."intnct. Wrk(Y 0164ccurtici of. 601% rocoLpta records, noting Ullother-re !Inu been recElved ird'dupouited. Verify t!%w,nPtlu,rity for any refunds, adjuntmento or.ob atementl_ QMEXAL 1-11011HItTY I AX K'q • Verify thu valuation of'onflunflablu property by tho records of 'tax assessor. Verily the amount due from clip. County. ify UllpnAd tax items by sending requcutn of confirmation V'C 'del to Collected. Verify the delLnFluent tax penalty and interest collected or to be MICENSrS, FITS Alin 11 . Ciieck rates charged agafiv;t Ordinances or properly approve, schedules. Trace collectLona Late cavil receipts records and bank deposits. Goi-yart! LOL411 Of caell rOv"juju account to prior years, and obtain L•xpluil-ition for significant dMercucen. FINES ANO Check the ducker Cur fines collie Led, PaYmclit of, final; by serving J-111. SCIAL-acco and for itione7u lielcl for ball. Check police rt!eordu for arreUL0, bonds Collected and impending trial. Yracu ""leyo received to de,ionit in escrow, and subsequent deposit to inns, COrCE-iLureu or rlrund. J.k.Aw.n v; I: r,:r!;: i7-niinu franchises to UtillLy Cotitpallico. Cul-YuLC M101ultil live LIW City. Trace reccipt.11 to proper fund. Coi.q-ru rL-ccll)Lo With prior yeur, and obtain explanotion'for am -j;uif—at. vjifferea,eb. RTES 7a) -:Rii. PAGE I OF-( • I A i. S'�.:.:, Y i'AV Chrch a::aeaniuenL rolln and calcuIntion of nnncnomcntn. race Collcctlona of noScnumentn, intercol, and penalties into cash receiptu and deposit.. S.:cd and LC confirmntlono on unpaid nancanmento. Chalk inrereat charged on deferred enticement Installments. yC{:wl:d i:i:VLPaII__S: . I; Sec Lhnt revenue is recorded lot accordance with bond indenture. Aac,:renln chat tits City in properly Lilting customers not bll'led by City of Cocon. f a Check billings nod eollectlona by City of Cocon. ,I �'i Ol'I�iilt: Calculate interest intone on lavanLmcuta. Check actiVLLy in treasury bill, certificate of deposit and other investments to Sao that earned income ling been properly recorded, Check discounts, premiums and accrued interent on sale of bonds. Teat chack any other revenue Stems of slgniflcnnce. .R%19txO1TIlIICS Cr:fai IAL: i I Sate whether expenditures were properly nnthartxed and Incur. I and are proper chargoo to the fund and appropriation to which they are charged. - •�II �i See shat, expenditures are hupported by iLemir.ed lnvoicea, vouchors, � contract., ur other supporting documents approved by proper municipal officals. Revttw enJaracryonta.on checks.. �1 1 II VarlEy aecurocy af, Jiobuisement records. f�I AN- 1,,0MI1AT10JS i Ch.ck;opproprla4lou ` authoritationo. ' Tuat to .sea if•chargae•are made to prnpr.r opproprl.tion.- •;�I; i 'fuut to Soo if expenditurao plus cn.ambruucen arc vlthin' appropriations. - t II 11 Check prices paid againar contracts or purchnoo ordero. �! Check fcotlficn . extenu/ona and dlneounts on Lnvolcen. i'11'i101.1.5: Check pnyrolla to approved nnlorLen. Check accuracy or payroll eomputalionn. if ; A:.ccrtaln that withholding tnxcn And OSAI nt'e bcing properly ;y ' withhold and rcmlttcd. ' I �__. _ ::i aP:Cdif��£4rrn, Jtiaeeri- .r...,, .. -.. ..:1C. ..._ � N�""`r... �f G (�•((il ., 1,e,.e c u "In l.f n( waturlc Lcn. Iixn;nl nc LnnJn and Intcrcnt pay- th.. Gonda :md csupo1, 1, va beta ant In Gluor L ly cancelled. I C, 111LI -1 111 UCCnt and band payinuntn with Crannfer ngene. I I 1 •I :E1; An("YI, &: A°u TMrunyfruiHI:_ I IjI L::awi nr. tout caste and aaeartaln thne payments comply then:wlth. .1 i1 u•vparc nchnlulc of total llinbUYOCmCa Ca on Lnt +rovcmcnt contract ISSETS AND I TAnTI,T'i TI:S: A::cerLaW that coal: and other naueco are separately accounted for ., �%a to chc var Loeb fundc. 1 11 � �I >1J - Count oY confirm all cash and uncuritics. it � f ` rcunuter. bank recuncLliationo. 1 Vrri.Cy any nccnuuto receivable. 1 'irocs interCunJ crnnuCcrn. III' i '! i:.,l cul.,tu prepaid expenneu and'defrrred chorgna nuch no insurance, III 3J bond discount, I.C. e !;I Vouch and 'Auq,act major ndditionu to property and equipment. AscercaLn dispnnnlu of fixed auaeta are properly outhodlzed and I II tract cash receipt p therefrom to cook record!,. L,cpect inaurancelpolleiea for adequntc euvernge. &"CLa0aeCaant9 payable and encumbrances are properly recorded. �1ill I - Aocercain'Cf'any unpaid Judgments exint. j A crov ea16rles and Nngoa and inLerent Cxpenae. ;'STI 1 5'IC QIM) 11 DIIIIII HNNTS pJln SINKING FIINII Illil{I:RVI S: Mctrcni that iu4elWtr to recorded in necurdanca with bond' Wdenturca.. . r- ...... .. c i�. 'Nntc wllujlicr,tho raterve indieatca correctly the amount Of quote vitich bhould be initko'fdndS�• "Hats whether aontribulfoep. and cartilage thatcon'o[a in nccordancar -.ch �, � '. 4� 1� 11 tcqutzemuun - � .' llutcru Lnu tC conhrlUutlons and aa' t•nblgu arc inventod in the clapse }Y . nucurlticu required.by bond led pnturco. Determine if sinking �fund,inveotmento mntura early enough to Met tile bondb to be retircd :from "the fund. �__. _ ::i aP:Cdif��£4rrn, Jtiaeeri- .r...,, .. -.. ..:1C. ..._ � N�""`r... �f G (�•((il