Presentation To Provide Auditing Services For

1. Presentation To Provide Auditing Services For City of Palm Coast, Florida May 27, 2014 Presented by:

2. About James Moore & Co. A Brief History • Founded in 1964 • Offices in Daytona Beach, Gainesville & Tallahassee • Over 120 people full-time, firm-wide • One of the largest CPA firms in Florida • Largest CPA firm in Volusia/Flagler area • Undergone 12 triennial peer reviews, receiving unqualified opinions with no letter of comments

3. Government Auditing Experience:Major Current Governmental Clients • City of Cape Canaveral, Florida • City of Edgewater, Florida • City of New Smyrna Beach, Florida • City of Ormond Beach, Florida • City of Palm Coast, Florida • City of Port Orange, Florida • County of Volusia, Florida • Several special districts and utility authorities

4. Government Auditing Experience – Past • City of Atlantic Beach, Florida • City of Avon Park, Florida • City of Daytona Beach Shores, Florida • City of Daytona Beach, Florida • City of Flagler Beach, Florida • City of Winter Park, Florida • Town of Orange Park, Florida • Flagler County

5. Qualifications & Memberships • American Institute of CPAs and FICPA • AICPA Governmental Audit Quality Center • Government Finance Officers Association and FGFOA • AGN International • League of Cities • FCCMA

6. Innovative Auditing • Profx Engagement Software paperless audit software • IDEA Data Analysis Software • Information Services Consulting (IT) staff on-site • Lean Six Sigma – Gold Standards

7. Your Audit Team – Philosophy Committed to Providing You with a Team that Focuses on: Partner & Staff Availability when YOU Need Them Partner & Staff Continuity from Year-to-Year Attention to YOUR Schedule, Not Ours Providing Friendly, Knowledgeable Staff (CAFR Reviewers) Close Proximity to City - 25 Minutes from our Office

8. Your Audit Team Zach Chalifour Engagement Manager Bernadette Britz-Parker Technical Review Partner James Halleran Engagement Partner Doug Gillikin Senior Accountant Webb Shephard Associate Accountant

9. Experience & Stability • Partners – More than 50 years combined experience! • NO contract personnel • 2 GFOA CAFR reviewers part of team • Each have a governmental concentration • Quality Control by partner on-site • JM&Co. financially sound - No debt - Partner retirement funded • We work hard to retain our people! • 2 employees live in Palm Coast and 4 in Flagler County We’re a great team!

10. What Sets James Moore Apart? • Open, year-round communication • Problem solvers, not adversaries • Understanding of City • Available to be on site with relatively short notice • One-on-one meetings with Council members • Unpredictability of audit procedures

11. What Sets James Moore Apart? • Dedicated Government Segment Team • Governments are a Cornerstone of our Practice • Engagement team CPE, conferences & Webinars throughout the year • Volusia/Flagler FGFOA • League of Cities • Flagler Chamber • Client Resources • Lean Government

12. What Sets James Moore Apart? • Daytona Beach Office Payroll - $2,226,000 • Economic Impact: • $15.6 million for Volusia /Flagler • Local Presence: • Stay abreast of current events affecting the City • City agendas & minutes • New pronouncements & methodologies More Aware – More Flexible – Greater Understanding

13. Questions?