Illuminating Solutions by Providing Innovative Ideas

1. Illuminating Solutions by Providing Innovative Ideas Proposal for: City of Palm Coast

2. FIRM PROFILE

3. GOVERNMENTAL CREDENTIALS During the 7 years we have worked with Carr, Riggs & Ingram, I have found that their team has tremendous expertise in local government financial operations. They have demonstrated a keen understanding of our risks and worked with our city officials to develop sensible solutions to mitigate those risks. Moreover, they have provided us with a number of suggested “best practices” in day-to-day operations and have helped document the way we do things. I can say without question that Carr, Riggs & Ingram has truly made a measurable difference for the City of Moultrie and its finance department. I would recommend them for any work for which they are under consideration. – Gary McDaniel, Finance Director City of Moultrie,Georgia

4. THE ENGAGEMENT TEAM

5. YOUR SOLUTION TEAM Harold Monk Relationship Partner hmonk@cricpa.com Experience Harold has extensive experience auditing counties and municipalities in Florida. He is the immediate past Chair of the Auditing Standards Board of the AICPA. Harold has served the Florida Institute of Certified Public Accountants as a member of numerous committees, as a member of the Board of Governors, and as a CPE Discussion Leader. Harold is an active speaker throughout the country on accounting and auditing issues. He has also served as a technical investigating officer for the Florida State Board of Accountancy. For several years, he chaired the joint task force for the Auditor General’s officer and the Florida State Board of Accountancy responsible for reviewing governmental audits filed with the State. In 2002, US Comptroller General Davis Walker appointed him to the Advisory Council for the GAO. He has been reappointed twice and continues to serve on the Advisory Council. Harold is the 2010 recipient of the AICPA’s Gold Medal for Distinguished Service, the highest award the AICPA gives to a member. Numerous articles authored by Harold have been featured in state and national publications, and he has authored or co- authored “Advanced Auditing for Partners and Managers” (AICPA), “Compliance Auditing” (AICPA), “Guide to Single Audits” (PPC), “Annual Accounting and Auditing Update” (PPC) and “Maximizing Single Audit Efficiency” (PPC). Education, Licenses & Certifications Bachelors, University of Florida Certified Public Accountant Certified Fraud Examiner Professional Affiliations American Institute of Certified Public Accountants (AICPA) Association of Certified Fraud Examiners (ACFE) Florida Institute of Certified Public Accountants (FICPA) Florida Government Finance Officers Association (FGFOA) Representative Clients City of Wildwood City of Chiefland City of Green Cove Springs Alachua County, Florida City of Gainesville, Florida Flagler County, Florida Okeechobee County, Florida Sumter County, Florida Consulting Engagements City of Miami, Florida Duval County/ Jacksonville, Florida

6. YOUR SOLUTION TEAM Lon Stafford Engagement Partner lstafford@cricpa.com Experience Lon has over twenty-five years of accounting and auditing experience. During this time, he has performed audits of many local governments and not‑for‑profits. He also has extensive experience auditing construction contractors and public companies. In addition to his professional experience above, Lon served as an instructor of business and management courses for Dale Carnegie and Associates, and treasurer of Kiwanis and Salvation Army. He is past president of the North Central Florida Chapter of the Florida Institute of Certified Public Accountants. Currently, he is a member of the Board of Directors of the Ancient City Lions Club and a Loaned Executive of the St. Johns County United Way. Education, Licenses & Certifications BS, Accounting, University of Florida Certified Public Accountant Member - American Institute of Certified Public Accountants (AICPA) Member - Florida Institute of Certified Public Accountants (FICPA) Government Finance Officers Association (GFOA) Recent Continuing Education OMB/Single Audit Practical Issues GASB & Yellow Book Update IT Audit & Assurance: Top 10 Cyber Crimes Fraud Case Studies FASB Update IT Audit Task Force Not-for-Profit Update Representative Clients Sumter County, Florida City of Webster, Florida City of Wildwood, Florida St. Johns County, Florida Clay County, Florida Baker County, Florida Flagler County, Florida Northeast Florida Area Agency on Aging Northeast Florida Regional Council First Coast Workforce Development Board Turning Point at Calvary Baptist Alachua County, Florida Amelia Island Mosquito Control District

7. YOUR SOLUTION TEAM Bret T. Stone Manager bstone@cricpa.com Experience Bret has been with Carr, Riggs & Ingram since January 2012. He has more than 10 years of experience in public accounting. He recently moved from New Jersey to St. Augustine, Florida. As a member of the audit department, Bret performs a variety of audit services for an array of client groups. Those client groups include not-for-profit organizations, governmental entities and employee benefit plans. Bret began his public accounting career in November 2001 as a junior accountant at a regional firm in New Jersey. He worked his way up the ranks to supervisor before leaving the firm at the end of 2011 to return to Florida, where he attended college. His responsibilities were diverse including business and individual tax engagements, employee benefit plan audits, and he served as co-chair of the firm’s marketing committee. Bret is currently in the Young Executives board of the University Club of Jacksonville. He is also active in the St. Johns County Chamber of Commerce. Education, Licenses & Certifications BS, Accounting, Florida State University Certified Public Accountant (NJ) Professional Affiliations American Institute of Certified Public Accountants (AICPA) Florida Institute of Certified Public Accountants (FICPA) Recent Continuing Education Governmental A&A Update Federal Tax Update Q&A Panel: Gov/Single Audit GASB & Yellow Book Update Not-for-Profit Update FASB Update A-133 Single Audits Representative Clients Baker County, Florida Clay County, Florida Flagler County, Florida Town of Callahan Jewish Family & Community Services PACE Center for Girls, Inc. First Coast Workforce Development Board Northeast Florida Regional Council Rodeheaver Foundation, Inc.

8. YOUR SOLUTION TEAM Alan Nast Quality Control Partner anast@cricpa.com Experience Alan Nast has more than 37 years of public, private, and governmental accounting and auditing experience. He is also one of only three professionals used by the Florida State Board of Accountancy to review governmental audit reports in consultation with the Auditor General’s Office. Alan is past-president of the North Central Florida Chapter of the FICPA. He is also a Rotarian and a member of the Gainesville Area Chamber of Commerce. Alan currently serves on the FICPA’s State and Local Government Committee and is a reviewer for the GFOA’s Certificate of Achievement program. He is a former member of the FICPA’s Government Standards Review Committee, the FGFOA’s Technical Resources Committee and the AICPA’s prestigious Governmental Accounting and Auditing Committee, where he was instrumental in helping to develop the AICPA’s Audit and Accounting Guide, Audits of State and Local Governmental Units. Alan teaches accounting and auditing to other Certified Public Accountants throughout Florida and the United States. Of particular relevance is a course entitled “Auditing and Reporting on Local Governments in Florida,” for which he was twice recognized as an “Outstanding Discussion Leader” by the FICPA. He also has made numerous presentations related to non-profit and governmental auditing and accounting issues. Education, Licenses & Certifications Bachelors, University of Florida Certified Public Accountant Professional Affiliations American Institute of Certified Public Accountants (AICPA) Florida Government Finance Officers Association (FGFOA) Florida Institute of Certified Public Accountants (FICPA) Governmental Finance Officers Association (GFOA) Representative Clients City of Gainesville, Florida City of Green Cove Springs City of Callahan City of Mt. Dora Alachua County, Florida Clay County, Florida Flagler County, Florida St. Johns County, Florida Sumter County, Florida

9. YOUR SOLUTION TEAM Michelle Ham Staff Auditor mham@cricpa.com Experience Michelle has seven years’ experience in the auditing field, and joined Carr, Riggs, & Ingram, LLC in November 2013. She has experience on the audit engagements of non-profit organizations, county governments, and municipalities. Her responsibilities have included performing tests of internal controls, performing substantive and analytical audit procedures, and financial statement preparation. Education BA, Accounting, Southeastern Louisiana State University Currently working towards obtaining Florida CPA License Representative Clients St. John’s County Flagler County Baker County Town of Callahan

10. YOUR SOLUTION TEAM Michele Schaeffer Data Analytics Specialist mnschaeffer@cricpa.com Experience Michele is a certified data analyst with over 10 years of experience in supporting financial statement risk based audits through the use of data analytics. She assists both internal and external audit teams in addressing SAS-99 requirements as well as coordinating efforts to provide more effective and efficient audits through the incorporation of technology into audit scoping and detail testing. She provides ACL training and on-going support to individuals throughout various functions as well as leads and assists in project scoping, planning, execution and documentation of complex data analytics, in accordance with accounting standards. Michele has designed technical programs using ACL to automate internal audit testing including SOX and IT audit. She has provided training to large organizations and companies as well as participated in presenting to various groups in Florida, Chicago and Indianapolis. Education, Licenses & Certifications BSBA, Decision and Information Sciences, University of Florida Certified ACL Data Analyst Certified Information Systems Auditor Professional Affiliations Institute of Internal Auditors ACL Users Group, Florida West Coast Chapter Representative Clients Town of Long Boat Key, Florida City of New Port Richey, Florida City of Gulfport, Florida City of Treasure Island, Florida City of Largo, Florida City of Oldsmar, Florida St. Johns County Life South Community Blood Center

11. Meeting Time Requirements • Experienced auditors will work on the job – you will not have to train the auditors. • Proven track record of on-time delivery and satisfied clients. • Regular status meetings will be held with the City to monitor completion within agreed-upon timeframes. • Regional firm with close presence, therefore quick access. • Your audit will be staffed by individuals who live less than an hour away. • Engagement Partner involved in entrance conference, planning, review, exit conference and throughout the fieldwork. • Additional add-on services available. • CRI has a deep “bench” of technical expertise to serve the City.

12. Municipal Audit Experience • Local, state and national reputation for expertise in the areas of governmental accounting, auditing, and financial reporting. • We have audited over 200 hundred government entities throughout Florida. • The St. Augustine/Gainesville office audits 24 of those entities. • Industry team with specific experience in city audits and similar entities. • Industry team also provides forensic, consulting and internal audits to similar entities. • City of Miami • City of Jacksonville

13. Municipal Audit Experience • Local, state, and national reputation for expertise in the areas of governmental accounting, auditing, and financial reporting. • Our office provides audit services to: • City of Gainesville • City of Green Cove Springs • City of Palatka • Town of Callahan • City of Chiefland • City of Wildwood • Town of Hastings • Town of Welaka • City of Cross City • City of Howey-in-the-Hills • City of Inglis • City of Webster • City of Yankeetown

14. Government Experience • We also audit the following Florida Counties from our local office: • Alachua • Baker • Dixie • Flagler • Gilchrest • Levy • Putnam • St. Johns • Sumter

15. Municipal Audit Experience • Pride ourselves on value-added services to our clients. • Focused testing of your IT systems integrated with audit. • Free CPE training for your team. • Available to our clients year round & we encourage your team to call or email as needed. • You will have two audit partners involved on this job. • We work as a team and hold internal team meetings and address any items that arise with management.

16. Services Performed • Audits of Financial Statements & Comprehensive Annual Financial Reports (CAFRs) • Financial statement audits in conformity with auditing standards generally accepted in the US, Government Auditing Standards, OMB A-133 and the Rules of the Florida Auditor General • Audits of CAFRs participating in the GFOA’s Certificate of Achievement for Excellence in Financial Reporting • Internal Control Evaluations & Reviews • Assistance in Assuring Compliance with OMB Circular A-133 • Agreed-Upon Procedure Engagements • Operations (Business) Consulting • IT Consulting • Anti-Fraud Consulting • Fraud Examinations

17. Current And Projected Workloads • We reviewed our schedule before selecting the engagement team. • The team assigned can complete the audit within the City’s desired timeline. • We use state of the art audit techniques – use of data extraction software and IT audit techniques. • Data extraction provides meaningful data mining for a more efficient audit.

18. Benefits for You Helping you “chart the City’s course” by: • Providing assurance on financial reporting & compliance. • Helping City staff enhance transparency in fiscal communications to it’s governing body & to taxpayers. • Providing sound & beneficial counsel on financial reporting & compliance matters. CRI is committed to building a long-term relationship. • We provide service solutions that help the City meet its strategic goals and objectives related to long-term fiscal stability while increasing the level of service to the community in a flat budget time frame.

19. In Summary… Ability of Professional Personnel We Will Meet Your Time Requirements Expertise and Experience in Municipal Audits Further Resources Available Current and Projected Workloads

20. Dedicated to DevelopingGreat Partnerships!!