Loading...
Resolution 195-1981 ---- l.J r- '-.-.-.., RESOLUTION NO, 195- 1981 ... RESOLUTION AUTHORIZING THE CHAIRMAN OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, TO EXECUTE AND AGREEMENT BY AND BETWEEN THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, AND ORVIS M, KEMP, CPA, FOR AN AUDIT OF COUNTY RECORDS COMMENCING JULY 1, 1981 AND TO BE FOR THE NEXT CON- SECUTIVE THREE YEARS TO TERMINATE AT THE CONCLUSION OF FISCAL YEAR 1983, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, as follows: That the Chairman of the Board of County Commissioners of Monroe County, Florida lS hereby authorized to execute an Agreement by and between the Board of County Commissioners of Monroe County, Florida, and Orvis M, Kemp, CPA, a copy of same being attached here- to, for an Audit of County records commencing July 1, 1981 and to be for the next consecutive three years to terminate at the conclusion of fiscal year 1983, Passed and adopted by the Board of County Commissioners of Monroe County, Florida at a regular meeting held on 16th day of J un e, A, D, 1 98 1. BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By ~ AtL;;: -O.A:/ airman tr (SEAL) Attest: RALPH W vq~"~T!' CU"R!l , .. i.hi Lt, u:\~\ 0. 'S' . .\ \'J. ~ ""\ d . ;"'~'W>J I.). .A.,,,,'U v', Iv. ( , Clerk " t APPJi'OVED AMefJ..~ . A$ TO FOIl"" ~;4l Stn:Ftc~ 8V~~_ . '(,~ -~~.e/~1 ArlOr.- ..' nev l! '01'/1<::6. / /~ A G R E E MEN T Between MONROE COUNTY and ORVIS M. KEMP, CPA PROVIDING FOR AN AUDIT OF COUNTY RECORDS CO~~tENCING JULY 1, 1981 AND TO BE FOR THE NEXT CONSECUTIVE THREE YEARS TO TERMINATE AT THE CONCLUSION OF FISCAL YEAR 1983. ':--:~ T .,..~:r"'.'" ,~~~~~~-C:;'r.'1t\>--'...,,_"___......-.n.o~;~1Ie~;:~'i~'<"i_~',-:''''''''~:- '.. ...rl',.....,< ;l ; L .z,,~ ~- ".~. ~ .-",. ",- .~.- ..~...~.v-, :.t.";..'-,..,.,...........' ".,..:;.~' A G R E E MEN T Between MONROE COUNTY and ORVIS M. KEMP, CPA rROVIDI~G FOR AN AUDIT OF COUNTY RECORDS CO~~IENCING JULY 1, 1981 AND TO BE FOR THE NEXT CONSECUTIVE THREE YEARS TO TERMINATE AT THE CONCLUSION OF THE FISCAL YEAR 1983. I\\OW ALL MEN BY THESE PRESENTS: That MONROE COUNTY, a Body Corporate and Politic, and a Political Subdivision of the State of Florida, hereinafter referred to simply as COUNTY, through its Board of County Commissioners, which term shall include their successors and assigns, AND O~V!S M. KEMP, Certified Public Accoutant, having its principal place of business at 61SA United Street, Key West, Florida, P.O. Box 309, Key West, Florida, and doing business or authorized to do business in the State of Florida, hereinafter referred to simply as AUDITOR. WIT N E SSE T II, that, for and in consideration of the mutual terms and conditions, promises, covenants and payments hereinafter set forth, COUNTY and AUDITOR hereby agree as follows: ARTICLE 1 PREAMBLE In order to establish the background, context and frame of reference for this Agreement and to manifest the objectives and intentions of the respective parties herein, the following statements, representa- tions and explanations shall be accepted as predicates for the undertakings and commitments included within the provisions which follow and may be relied upon by the parties' essential elements of the mutual considerations upon which this Agreement is based. "~'':'':'-:!'" ...4...,."r.n:::~: "":""'--<.;-.....~,.,,"'.\'~'~-r;'TT;<:'?"..,. fI' ~ "i:r"-"r'-~"-""-"'"'" . --"--""-'''. ....~. l' "J~ ~.~..,..-~- 1.1 Section 11.45 of the Florida Statutes and Section 10.800 of thc ru1cs of the Auditor General of the State of Florida, which are incorporated herein by reference, require that the COUNTY shall providc annually for a financial audit of the accounts and finances of the COUNTY. , ? .1 . '.. Monroe County, pursuant to Florida Statute 11.45 when hiring consultants, undcrtook a selection and negotiation process as requircd by Florida Statute in seeking a firm to perform the rcquircd audit. 1 .2. 1 The Awl it Se 1 ec t ion Commi t tee to which this Responsibility was delegated selected four (4) qualified firms and made its recommendation to the Board of County Commissioners of June 2, 1981. 1. 2.2 On June 2, 1981, the Board of County Commissioners voted to hire the firm of Orvis M. Kemp to perform the financial Audit as required by Florida Statute 11.45 and Section 10.800 of the Rules of the Auditor General of the State of Florida, provided that the firm could agree upon the terms of a contract to be prepared by the Monroe County Attorney's Office. ARTICLE 2 DEFINITIONS 2.1 COUNTY Monroe County, a body politic and a political subdivision of thc State of Florida. 2.2 AUDITOR Orvis M. Kemp, Certified Public Accountant, 2.3 FINANCIAL AUDIT An examination of the finacial statements in order to express an opinion of the fairness with which they present financial position, results of operations, and changes in financial position in conformity with generally accepted government accounting principles and an examination to determine whether operations are properly conducted in accordance with legal and regulatory requirements. I.~... .....'?-".,'" ';~lf"~.~ .-..""'" ""~:r'D;~~~~~,~"""",....~t;,~"~~"'~f""'-=-.':c.~,,,,,"h'~~"'~",. .' ._-,. ~y...-,..~ '.,'-'r:v-<:'"'~ ',--.~-'-'-- ,..~~-:-._._'- ; ~."'. ,. 2.4 FI:\A:\CIAL AUDIT REPORT REQUIRED BY STATUTES The fin~ncial ~1U(lit report, as required by F.S. 11.45 and Secticn 10.800 of the Rules of the Auditor General, shall consist of the following: 2.4. 1 AUDITOR'S REPORT ON EXAMINATION OF FINANCIAL STATEMENTS The report prepared by an auditor covering the audit or investigation made by him. The report shall include but not be limited to: a.) n statement of the scope of the audit; b.) explanatory comments (if any) concerning exceptions by the auditor as to application of cither generally accepted auditing standards or generally accepted accounting principles or the consistency of application of such principles; c.) thc Auditor shall express an unqualified opinion on the financial statements of all funds. If unable to express an unqualified opinion, the Auditor should state the reasons for qualifica- tion or disclaimer of opinion. 2.4.2 FI~A~CIAL STATEMENTS A bnlnnce sheet, statement of revenues and expendi- turcs, or other statements of presentation of finnncial data, including accompanying notes, derived from the accounting records presented in conformity with the fund and/or account- group classifications as rcquircd For compliance with Section 10.800 of the Rules of the Auditor General. 2.4.3 AUDITOR'S LETTER OF COMMENTS AND RECOMMENDATIONS A letter to the COUNTY containing various comments and rccommendations by the AUDITOR based upon a review of the COUNTY'S system of internal accounting and operating controls and other findings, Similar letters shall be submitted to each of the County Agencies, other than the Monroe County Sheriff and Monroe County Tax Collector which are audited by others for the year ended September 30, 1980, pertniTlinl!, to their individual responsibilities. ."'-': -3- ..-~, ., 0,_.- -~~i -~~~~J~_.J", ~;,.~,'F,~.,~" ",:~:;r~,,;--- ,~:l 'l~~i"::~~~:~~~~'~~-':'~:"~ "".~~~.~.~~..;~~ ..... ,"" :"~,~~,,~,~,,,-;:,,>,:-'.;,;;~,.~~~..:......."''''''7','~''''''';:';#;.~:..L~ ""'/' , .......~.....d.;(;'j'-'--~~ 2.5 AUDITING SERVICES The services related to performing a financial audit as defined in Article 2.3. Auditing services also include similar examination and/or review procedures that may be requested hy the Board of County Commissioners as extra work which would involve exclusively the use of the AUDITOR'S auditing ~t~ff. Such extra work may only be authorized by written approval of the Board of County Commissioners. ARTICLE 3 FINANCIAL AUDIT SCHEDULE 3.1 FISCAL YEAR ENDING SEPTEMBER 30, 1981 The Financial Audit for the fiscal year ended September 30, 1981 shall be completed and final report as defined in Article 2,4 be submitted on or before March 31, 1982, And on or before March 31 of each succeding year for the term of this contract. ARTICLE 4 SCOPE OF AUDIT 4.1 FUNDS AND ACCOUNT GROUPS The financial statements shall be prepared in conformance with the primary funds and accounts groups as described in GAAFR, as amended by Statement 1 relating thereto, with supplemental schedules as required for compliance with Section 10.800 of the Rules of the Auditor General of the State of Florida. Funds may be combined to the extent permitted by the Industry Audit Guide qnd by Statement 1. 4.1.1 PRI~~RY REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS The following funds and accounts groups are used by COUNTY and in conformity with generally accepted principles of governmental accounting, are those into which the general purpose financial statements are to be classified and grouped for financial reporting and audit opinion purposes: General fund Special revenue funds Debt service funds Enterprise funds -4- ~~,;,~~,{/:,.!~,:~~~t~~"~"~fi~~~t~l~;:~~~~~l~'~~" ._.- ~~ <,,?' :~. .. ~:,;.;..:.,~:::..-::-.~~'.,-: ,,~:""':''':''::<2:'':': ~.'" ,~~.::c.,."r.~?:.,. ,..~ ~.~ ~.'. . .~,....,.,4110~'-,~...1 , fntcrgovernmental service funds Special assessment funds (~ct1CC11 :=ixed asset grou-p of accounts (;cneral long-term debt group of accounts 4.1.2 SUPPLEMENTAL FINANCIAL REPRESENTATIONS Supplemental to the above funds and account groups are the financial representations of the following entities and/or Constitutional Officers: Monroe County Board of County Commissioners Supervisor of Elections of Monroe County \!oT1.Toe County Clerk of the Circuit Court Clerk ex-officio of the Board of Courty Commissioners Monroe County Tax Collector Monroe County Property Appraiser ~~onroe County Sheriff Financial representations relating to each of the above entities or Constitutional Officers shall be included as supplemental data to the general purpose financial statements and shall be reported on accordingly. 4.Z SPECIAL REPORTS Special reports shall be prepared as required by, and 1n accordance with, bond indentures existing at the date of this contract as follows: a) Federal Revenue Sharing b) Card Sound Bridge Revenue Sharing c) 1965 Certificates of Indebtedness d) MSD $8,000,000 Inprovement Bonds Series 1980 )./ ......,;. -5- :,;;l~#~i,~,';:;;~?oi':;;"~~ "'-:"~~~=~::f""'-=:':=.:"~~".' -'''.::.:-:>~..::.::,.:;==~.:z:'.:~,.~~:::=.::~~~::;r~~,....,~~._-,.-~,-~;.. . ~:t-""4>",- J ..,,,b.,..-..._~~. - 4 ?:,~.;., ..~::..~7 ;~'11_~~~ 4. 3 ~[ANAGEHENT LETTER 4.3. 1 A tentative Management letter and preliminary Fin:mc 1 a 1 audi t report shall be delivered to the County and each County agency no later than March 1, 1982 for fiscal year ending September 30, 1981. And such letter on each of the next succeeding audit years to be delivered on or before March 15 of said years. 4.3.2 A final financial audit report shall be submitted 1n accordance with Article 3 hereof. 4.4 COMPLIANCE LETTER In addition to the Mangement letter, and in the same manner, the AUDITOR shall prepare and submit to the Board of County Commissioners of Monroe County a letter regarding the County's compliance with the terms of its various bond issues existing at the date of this contract. 4.5 AVAILABILITY OF RECORDS It is further contemplated that records relating to the audit for each fiscal year commencing on September 30, 1981 shall be available at the conclusion of each fiscal year or no later than January 1, 1981 and January 1 of each succeeding year during the term of the contract, 4.6 AUDIT STANDARDS Each audit shall bc Jane in conformity with generally accepted auditing standards as promulgated through the American Institutc of Certified Public Accountants (AICPA) Industry Audit Guide, Audits for State and Local Governmental Units, AICPA standards and procedures, and, excluding the review of economy and efficiency of operations and program results, standards and procedures set forth in the publication Standards for Audit of Governmental Organizations, Programs, Activities and Functions, Comptroller General of the United States, Requirements of Federal and State agreements and statutory audit reuirement will be conformed with as each may be applicable. 4.7 COOPERATION WITH AUDITOR GENERAL AND CONSULTING FIRMS Where applicable, Orvis M. Kemp, as the County's principal auditors shaJl coordinate their work and cooperate with the '~'li-'''' 11 l7~!~{~:~'P'~'~""~"""'i'./"- .-4'~:,,~,~~i'~~,?~!:";':-;':~c-~'::,;:'::...__,~~" "" .-- ..,----:-"'..,.,--..------_.._---- - ~uditor General of the State of FLorida, and with any and all consulting firms under contract to Monroe County and other 'County ~gnecies. 4.8 IRREGULARITIES Should irregul~rities or other unforeseeable conditions be encountered \vhich might necessitate the extension of the auditing work beyond the scope of normal auditing procedures, the AUDITOR agrees to advise the County in writing of the circumstances and to request an increase in the total fees be made available before significant additional costs are incurred, Any request for additional time or additional fees shall be in writing and shall contain a detailed explanation of the unforeseen conditions or irregularities, and why the additional fees are necessary. Whether a time extension or additional fees are granted to AUDITOR is at the sole discretion of COUNTY. 4.9 ILLEGAL ACTS The AUDITOR is aware that illegal acts may be discovered during the audit. However, it is recognized that the audit cannot be relied unon to assure the discovery of illegal acts, nor is the audit primarily or specifically designed to disclosc dcfalcations and other illegal acts, though their discovery may result. The AUDITOR agrees to immediately disclose the discovcry of any and all illegal acts to the Board of County Commissioners. 4.10 STANTARD OF CARE In the performance of the audit, the AUDITOR shall be bound by and shall make the examination in accordance with generally accepted auditing standards. ARTICLE 5 EXTRA WORK 5,1 EXTRA WORK TO BE SPECIFICALLY REQUESTED BY COUNTY The AUDITOR, upon receipt of a written request from the COUNTY, shall perform such additional auditing services as requested hy the County. This may include a review of the efficiency and economy of operations, systems of internal control, opcrating and management procedures and effectiveness in achieving program results. *' ,~.^~~;.~,._~~~~", ,..,~h "-.",~, .....'1~,r;"'<'~~-.,..\',',...__...__..__.,_._,.,_.,,____ _'~-_"~_',,'.-'-'.-7 ._-_._-~-., ~-, ---~---"--'-'-"~o/.-.-~.r -.,.----~.---.- - The purchasc of specialized services or extra audit services requi~ed by special federal or state reporting requirements shall require submission of a written proposal by the AUDITOR for agreement and approval by COUNTY. Such extra work shall be covered by a separate contract. The cost of such special- ized services shall be computed and billed in accordance with the provisions of Article 7 of this Agreement. ARTICLE 6 WORK PAPERS 6.1 For a period of three (3) years after completion of any work provided for herein, the AUDITORS shall make its work papers rccords and other evidence and documents relating to such work available for inspection and copying by the COUNTY and by the auditors' retained by the COUNTY who succeed Orvis M. Kemp to the extent necessary to support the balance set forth in the most recent financial statements of the COUNTY on which the AUDITOR has reported. All public records under Florida Law shall be made available to the COUNTY, successor C.P,A. Firms, and to the general public. Any copying done shall be at the expense of the copying party. Othcr requests for access to such documents will bc considered by thc AUDITOR, but the AUDITOR has no obligation to grant them. ARTICLE 7 COMPENSATION 7,1 ~~XIMUM FEES FOR FISCAL YEARS ENDED SEPTEMBER 31, 1981 AND SEPTEMBER 31, 1982 and 1983, AUDITOR has exerciscd its best efforts in attempting to estimate the time requirements and based upon that estimate has established a fee for the three (3) years in which this audit shall be undertaken, In that the successful bid accepted by the County Commission of Monroe County was in the sum of One Hundred Twenty Six Thousand Dollars ($126,000) for the next three (3) succeeding fiscal years it is agreed that the successful bidding party, Kemp, shall be paid in the following fashion; that in accordance with the hourly rates hereinafter disclosed in 7.2 of the Agree- ment such records shall be made available to and delivered to the COUNTY from time to time and the COUNTY shall pay to Orvis M. Kemp on monthly billings therefore. It is agreed that the contemplated amounts to be paid during the next three (3) fiscal years shall be as follows: .-,. ______~~.~",.,~_~~~"'~'c<""-..:.~, 6 ."-~""7,~__.__m_-- .. -- - FISCAL YEAR ENDINGS: Sentembcr 30, 1981 (I~cluding'~n cstim~tcJ $1200 for out-of-Docket expcnses $38,000 September 30, 1982 (Including an estimated $1400 for out-oF-pocket expcnses) $42,000 September 30, 1983 (Including an estimated $1500 for out-of-pocket expe:lses) $46,000 Total for three (3) year period (bid as accented) $126,000 7.2 HOURLY FEES The following schedule of hourly fees shall apply to all accounting and auditing services or for extra work done for the term of this contract by the AUDITOR, whether under this Agreement 0]' for extra work requested by the Board of County Commissioners. Orvi s ~l. Kemn .................. $ 75 Peter Rosasc~, Jr. ............ $60 William O. Kemp.................$50 Assistant Accountants.......... .$30 Non-profession (Report reproduction, etc.).. .$18 per hour per hour per hour per hour per hour 7.3 BILLING Each four weeks AUDITOR shall submit a billing for all fees and expenses occurring during the preceding four weeks attributable to the audit against this contract. These billings shall reflect the total hours of work performed pursuant to the staff categories listed in Article 7.2. Such billings shall also describe any reimbursable expenses and the extent to which such expenses are reimbursable under this contract. 'i"1.'I!'~ .~~r'-~"-'-'''''' "..---..... '_....."".""1". ""~ry-'.__''''''''7''''' 01 ....~_____.'_.__.,__~ > -..':-.,.--.... .-:-.-..~~..~-~.__.,._---- --~--,----~-_.."'_.~_..."- The Statement shall show a summary of fees and expenses with accrual of the total and credits for portions paid previously. Each ~tatement shall show the proportion of the guaranteed maximum payment that has been expended through privious billings. 7.4 PAYMENT COU~TY agrees to promptly process each monthly statement recieved from AUDITOR and it shall remit billings within thirty (30) days of receipt of AUDITORS' monthly statement. 7.5 RECORD KEEPING AUDITOR agrees to keep such records and accounts as may be necessary in order to record complete and correct entries as to personnel hours charged and any expenses for which AUDITOR expects to be reimbursed. Such books and records will be avialable at all reasonable times for examination and audit by COUNTY. 7.6 NO ADDITIONAL COMPENSATION FOR EXPENSES Except as described in Article 7,1 or unless incurred at the specific request of the COUNTY, AUDITOR shall not be reimbursed for any travel, per diem, photocopying, telephone bills, or related expenses. ARTICLE 8 GENERAL 8.1 NO ASSIGNMENT BY AUDITOR This Agreement, or any interest herein, shall not be assigned, transferred or otherwise encumbered under any circumstances by the AUDITOR, except by the explicit direction of the County Commission of Monroe County, it being understood, however, that the persons mentioned in paragraph 7.2, who will undertake the actual work under this Contract are to be excluded from this provision. However, the Agreement shall run to the COUNTY and to any of its successors. 8.2 AUDITOR SHALL BE FAMILIAR WITH ALL APPLICABLE LAWS The AUDITOR shall familiarize themselves with and comply with the provisions of any and all Federal, State and County Orders, Statutes, Ordinances, Charter, Bond Covenants, Administrative Code, Rules and Regulations, which may pertain ~~_m ~.;lt,~,", ''<V.:'F>;":",~,:,,..>..'~~t~j?:')~'i'.'':'~~:=':':':''_,___ ">',"""'-":;"7-i'''~''-' .- ---....--'-.r---.----.,.~--. ---"--.---~~--~ to the work required under this Agreement, including specifically those which pertain to "Conflicts of Interest" and "Employment Discl'imination". 8 . 3 TER~II;..JA T ION This Contract can be terminated only for cause. 8.4 REPRESENTATIVES OF COUNTY The COUNTY and each County Agency shall designate a represent- ative through whom all communications pertaining to the day-to- day conduct of the audit shall be addressed and shall notify AUDITORS accordingly. Such individuals may, from time to ti~e, designate one or more of his staff to perform all or part of the functions required hereunder and shall so advise the AUDITOR. 8,5 REPRESENTATIVES OF AUDITOR The AUDITOR shall inform the County and other County Agencies of the name of the representative of the AUDITOR to whom matters invo~ving the conduct of the audit shall be addressed. 8.6 I~CORPO~\TION OF ALL PRIOR AGREEMENTS This document incorporates and includes aJ1 prior negotiations, correspondence, conversations, agreements, or understandings applicable to the matters contained herein and the parties 3p~ee that there are no commitments, agreements, or understandings c0TIcerning the subject matter of this Agreement that are not contained in this document. Accordingly, it is agreed that no deviation from the terms hereof shalJ be predicated upon ~~y prior reDresentations or agreements whether oral or written. It is further agreed that no modification, amendment or alter- ation in the terms or conditions contained herein shall be effective unless contained in a written document executed with the same formality and of equal dignity herewith. 8.7 REPORT COPIES AUDITOR shall provide twenty (20) copies of the final financial report to COUNTY. 8.8 EXECUTION This document shall he executed in ten (10) counterparts, each of which shall be deemed an original. ~.; " :f,'.;;:t( ~~...-,-."...~,.~~~",:':""'"~.:P' '-';:"I)+,,"-~::;'_'~'':i-~~T')'',!!!lft~'',''~_";r-~'" _c_ --- - "_."-~----c-.....-...".,~- ~_. -- ," 1:\ \nT~ESS WHEREOF, the parties hereto have made and executed this Agreement on the respective dates under each signature: MONROE COlJ:\TY through its BOI\ 1\1) OF COUNTY COMMI SS lONERS, signing by and throtH;h its Cha i rm:m, authorized to execute same by Board action o~ the 16th day of June, 1981, and ORVIS M. KEMP. COUNTY ATTEST: RAlPH W. WHITE, CLERK 't . <'Y\ r~ .0(. MONROE COUNTY, through its BOARD OF COUNTY COMMISSIONERS BY ~L -Z .o1~ Mayor/Chairman 16th d2,y of June , 1981 This document prepared for Monroe County, Florida by LUCIEN C. PROBY, JR. County Attorney Monroe County Courthouse 500 Whitehead Street Key West, Florida 33040 (305) 29 -7435 Lucien County BY AUDITOR WITNESS: OR~.KA 4 ~ day of ~ , , 1981 .~ 11 J~"~<.' ,...\ / '. ~..... """ ~"~""""'~~""'q!f~}".1l!'::'::";"""'--",:,'" _n'""'"',.~--"'~r----~'-,~--- \:;,"~~',::,~"'"