RFP 7868 External Audit & assurance Services Questions and Responses. Below are the questions submitted and the responses to those questions:

Transcription

1 RFP 7868 External Audit & assurance Services Questions and Responses Below are the questions submitted and the responses to those questions: Q1: Has your current auditor performed interim testing prior to yearend? If so, when have they performed their interim testing and for how long? R1: Yes they traditionally do two weeks of testing in July. Q2: Traditionally, how many auditors, and at what levels, have been on site for testing? R2. One senior for financial statement audit, one senior for single audit, 3-4 staff/intern levels Q3. Can you please describe the type of support you believe that you may need in fiscal year 2016 related to GASB 68? R3. Implemented GABS 68 in FY We already have the actuarial valuations in places to prepare the financial reporting and accounting. Q4. Can you provide a listing of the relevant systems (general ledger, payroll, procurement, revenue, fixed assets, debt, others) that are integral to your internal control over financial reporting? R4. We utilize Oracle E-business for the majority of City accounting operations and payroll. Sunguard H.T.E. is also utilized for billing and collections. Q5. Can you provide us with the prior audit fees and hours broken out by task and audit? R5. a. Annual Audit Fees: FY15 $279,000; FY14 $249,000; FY13 $249,000; FY12 $249,000; FY11 $249,000: b. EMS Review Fees: FY15 included; FY14 $7,300; FY13 $7,300; FY12 $7,100; FY11 $7,100: c. Audit hours for prior audits are not available Q6. Are there any new audit services requested that were not included in the prior year audit fee and scope? 1

2 R6. No. Q7. Did the prior year audit issue a management letter, if so, can you provide a copy? R7. Management letter is included in the regulatory section of the CAFR on the city web site. Q8. What is the current fee structure? R8. Flat Fee. Q9. What were the total fees paid for each of the last five years? R9. a. Annual Audit Fees: FY15 $279,000; FY14 $249,000; FY13 $249,000; FY12 $249,000; FY11 $249,000: b. EMS Review Fees: FY15 included; FY14 $7,300; FY13 $7,300; FY12 $7,100; FY11 $7,100 Q10. Have there been any incremental audit fees paid by the City over the last five years in addition to the originally quoted audit fee? R10. No. Q11.What were the total hours for each of the last five audits? R. 11. Audit hours for each of the last 5 audits are not available. Q12. Please provide a copy of the current year audit client assistance letter identifying requests made for the audit. R12. See attached PBC List Q13. Is the RFP scope of work similar to current year? If not, what are the anticipated changes? R13. Yes. Q14. Has the FY15 audited financial statements been released? Please provide the available audit reporting package. 2

3 R14. No. The City s FY ends 9/30 and issue at the end of February each year. Q15. Does FY15 have any significant changes in operations, reporting units, transactions compared to available FY14 results? R15. No, with the exception of the implementation of GASB 68. Q16. Does the City anticipate any significant new debt during the next five fiscal years? R16. Yes. Q17. Are there any findings related to the FY15 audit in progress? R17. No such findings noted yet in the audit in progress for FY Q18. Does the City use a Third Party Administrator to process claims? If so, does the third party administrator provide a SSAE 16 (SOC 1 ) report? R18. Yes. United Healthcare processes healthcare claims and Corvel for workers compensation. Both would have a SOC 1 report. We do have an RFP pending for a TPA for workers comp claims. Q19. Does the City expect any major changes in the amount of Federal or State Financial Assistance in 2015/2016 or a change in the number of major programs change for the Federal/State Single Audit? R19. No. Q20. Are there any significant changes to the financially significant software applications contemplated? R20. No. We are not changing software however we are in the process of implementing an automated AP process within Oracle Payables. Q21. Does the City outsource any of the accounting functions (i.e. payroll, other)? R21. No. Q22. For the City s internal audit function: 3

4 a. Do they participate in the external audit? To what extent? Hours and/or work areas? R22a. This RFP does not include any assistance from the internal audit function. b. Do they make available their work product to the external auditors? R22b. Yes. Upon request. Q23. For contract exceptions, are we required to propose alternative language in the proposal response? If, so and the City does not accept the changes, will there be further discussion available? R23. Yes. See Part C Proposal Requirements, Section E. Yes, depending on the exceptions requested. Q24. What are the total fees for the all audits for the last 3 years? R24. See R9 above. Q25. Is documentation for transactions manual or electronic (scanned and stored)? R25. Most electronic, some (small amount) manual. Q26. In the September 30, 2015 fiscal years how many material weaknesses, significant deficiencies and/or other matters have been presented to the audit committee either in writing or been verbally discussed? R26. Audit is underway. None have been discussed. Q27. During the September 30, 2015 fiscal year audits how many adjusting entries have been proposed by the auditors. R27. Audit is underway. None have been proposed at this time. Q28. Has there been or is it anticipated that there will be any significant staff turnover during the September 30, 2016 fiscal year? R28. None known at this time. 4

5 Q29. Page C-4 of the RFP, Section B. item a. This item asks for a minimum of five references for external audit services similar in size and scope to the City s project performed in the past five years. Include any governmental agencies for which you have provided audit services in the past three years. Can you help me interpret this? Should we exclude local government references that we have audited in the last five years but not in the last three years? Or do you want a separate list of references, one for entities similar to the City that we ve audited in the last five years, and another list of entities similar to the City that we ve audited in the last three years? R29. A. Provide a least five local government references for external audit services similar in size and scope to the City that you have performed in the past five years. B. Include any other governmental agencies that you have performed audit services for in the past three years. Q30. Page C-5 of the RFP, Section C. item g. This item asks for samples of reports and statements that you feel would best meet the City s requirements. Can you elaborate on what exactly you re looking for? Would you like mock reports of what we would be issuing? When it states reports and statements, what statements are you looking for? I m inclined to include the City s 2014 issued CAFR if that s really what you re looking for. R30. As examples, provide draft opinions and management letters. Q31. Can you please provide me with copies of the report on the Gandy Fire District, report on the St. Petersburg Health Facilities Authority, report on the Pinellas County Library Cooperative, and report on the EMS Schedule of Revenues and Expenditures of Emergency Medical Services and the EMS Financial Information Attestation Form that is required by Pinellas County? R31. See attached. Q32. Can you please provide me with fees for auditing services (inclusive of services provided relating to the reports listed in #3 above) for the past three years? R32. See R9 above. 5

6 PBC List Use drop down arrows next to each heading to sort and filter information. Version: Audit Section Code Document Name Date Needed CB Received Type of File Preferred Financial Reporting In advance of the CAFR (hopefully at the beginning of fieldwork if available, please provide the 1/4/2015 PDF front financial schedules (pp 48, 49, 52, 53, in py CAFR). Financial Reporting Completed CAFR 1/28/2015 PDF Financial Reporting Financial statement grouping or other supporting workpapers for the preparation of the financial 1/4/2015 Excel statements. Financial Reporting Supporting schedules for all financial statement disclosures. 1/28/2015 Excel/PDF Financial Reporting Cash flows statements and supporting schedules. 1/28/2015 Excel/PDF Financial Reporting Responses to GFOA comments 1/28/2015 Excel/PDF/Word Financial Reporting Support for GASB 34 conversion entries 1/28/2015 Excel Financial Reporting Net assets calculation 1/4/2015 Excel Financial Reporting Draft Schedule of Revenues and Expenditures Related to the Gandy Fire District with the detail to 1/28/2015 Excel/PDF support the balances. Financial Reporting Draft Health Facilities Authority Schedule of Revenues and Expenditures with the detail to support 1/28/2015 Excel/PDF the balances. Financial Reporting Draft Schedule of Revenues and Expenditures of Emergency Medical Services with the detail to 1/28/2015 Excel/PDF support the balances. Financial Reporting Draft Library Cooperative Schedule of Expenditures with the detail to support the balances. 1/28/2015 Excel/PDF General Detailed trial balances as of September 30, /4/2015 Excel General Please provide bylaws for the Community Redevelopment Agency, Health Facilities Authority, and 1/4/2015 PDF Housing Authority General Detail listing of all manual journal entries for the year ending September 30, 2015 including any 1/4/2015 Excel journal entries prepared after the final trial balances. Cash Bank reconciliations for all cash accounts as of September 30, /4/2015 Paper/excel/pdf Cash Bank statements for all bank accounts as of September We also may need to have 1/4/2015 Paper/pdf access to your online bank accounts. Cash Cash receipts and disbursement journals for the period from September 20 to October 10, /4/2015 Paper/excel/pdf Cash Please provide a schedule of collateral pledged to secure deposits, including name of depository, 1/4/2015 Excel name of financial institution holding the collateral, description of the collateral and amount of collateral. Investments Schedule of investment activity for the year ending September 30, 2015 detailing the investment, 1/4/2015 Excel cusip number, date of issuance, purchase date, sold date, maturity date and realized and unrealized gains or losses, and interest earnings. Investments All investment statements as of September 30, 2015 and December 31, Reconcile any 1/4/2015 Paper/pdf difference between the statement balance and the ending amounts reflected on the investment activity schedule. AR - Govt Please provide a schedule/analysis of current tax levy, reconciled to property tax revenue and 1/4/2015 Excel receivable on the CAFR, which summarizes the property valuation, tax rates, levy amount, discoveries, collected. AR - Govt Provide copy of ordinance establishing tax rates and the total assessed valuation of the tax roll. 1/4/2015 Paper/pdf

7 Audit Section Code Document Name Date Needed CB Received Type of File Preferred AR - BTA Aged Water and Sewer AR detail as of September 30, /4/2015 Excel AR - BTA Reconciliation of the aging report to the trial balance. 1/4/2015 Excel AR - BTA Management's analysis of the reasonableness of the allowance for doubtful accounts as of 1/4/2015 Excel September 30, AR - BTA Please provide a detail of water, sewer and sanitation usage (number of customers, and 1/4/2015 Excel volume/units used) for current and prior fiscal years. AR - BTA Please provide calculation of unbilled receivables. 1/4/2015 Excel Inventory Please provide detail of inventory as of September 30, /4/2015 Excel Capital Assets Summary schedule for each category of capital assets (including CIP) that reflects balances as of 1/4/2015 Excel the beginning of the year, cost of additions, disposals, transfers, and the ending balance as of September 30, Capital Assets Summary schedule for each category of capital assets accumulated depreciation (and amortization) that reflects balances as of the beginning of the year, depreciation expense, disposals, transfers, and the ending balance as of September 30, /4/2015 Excel Capital Assets Detail of all property additions and disposals for the year ending September 30, 2015 reflecting (1) 1/4/2015 Excel transaction date, (2) description of item acquired or sold, (3) acquisition or sales price, and (4) gain or loss on dispositions. Capital Assets Reconciliation of capital outlay to capital assets additions 1/4/2015 Excel Capital Assets Detail of donated assets along with description of how those assets were valued 1/4/2015 Capital Assets Supporting analyses for any capitalized leases as of September 30, /4/2015 Capital Assets Support for capitalized interest calculations. 1/4/2015 Accounts Payable Accounts payable aging detail by vendor as of September 30, 2015 reflecting the vendor name 1/4/2015 Excel and ID, invoice number, invoice date, due date, and amount. Reconcile the aging to the trial balance. Accounts Payable Check registers and wire detail for the periods subsequent to the year end through December 31, 1/4/2015 Excel Payroll Please provide calculation of accrued payroll at year end. 1/4/2015 Excel Payroll Please provide support of allocation of payroll between funds. 1/4/2015 Excel Payroll Provide number of FTE (full time equivalents) as of September 30, 2013, 2014 and /4/2015 Excel Payroll Please provide a listing of outstanding encumbrances 1/4/2015 Excel Payroll Please provide OPEB actuarial reports and support for any current year adjustments 1/4/2015 Excel/pdf Payroll Please provide GASB 68 packet 1/4/2015 X Excel/pdf Payroll Please provide schedules to support the increases and decreases in compensated absences 1/4/2015 Excel Long-term Debt Detail of long term debt (and capitalized lease obligations) for the period ending September 30, 1/4/2015 Excel 2015 reflecting the following for each note: (1) description, including date, terms, interest amount, and maturity; (2) balance at the beginning of the period; (3) additions; (4) payments; (5) ending balance; (6) beginning accrued interest; (7) interest expense; (8) interest payments; and (9) accrued interest at the end of the period. Long-term Debt For each note, future maturities in each of the five years and thereafter following September 30, 1/4/2015 Excel Long-term Debt Detail of lease commitments for each of the five years and thereafter following September 30, 1/4/2015 Excel Long-term Debt Calculation of applicable coverage ratios 1/4/2015 Excel

8 Audit Section Code Document Name Date Needed CB Received Type of File Preferred Long-term Debt Please provide abritrage liability reports 1/4/2015 Excel/pdf Self Insurance If based on a 3rd party report, please provide said report and support for verification of inputs and 1/4/2015 Excel/pdf outputs. Self Insurance Please provide a detail of current year activity in claims and judgements 1/4/2015 Excel Fund Balance Please provide support for the break out of fund balances 1/4/2015 Excel Single Audit Final schedule of expenditures of federal and state awards. 1/4/2015 Excel General Detail list of transactions with related parties (including organizations with which the members of City Council are involved). 1/4/2015 Excel

9 CITY OF ST. PETERSBURG, FLORIDA Health Facilities Authority Schedule of Revenues and Expenditures Year Ended September 30, 2014 (With Independent Auditor s Report Thereon)

10 Mayer Hoffman McCann P.C. An Independent CPA Firm Feather Sound Drive, Suite 400 Clearwater, Florida Main: Fax: Independent Auditor s Report Honorable Mayor and Members of City Council City of St. Petersburg, Florida: Report on the Financial Statements We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of St. Petersburg, Florida (the City ) as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise the City s basic financial statements, and have issued our report thereon dated February 27, Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express opinions on the financial statements that collectively comprise the City s basic financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Member of Kreston International a global network of independent accounting firms

11 Opinion The Health Facilities Authority is a component unit of the City. The Health Facilities Authority Schedule of Revenues and Expenditures is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements, and in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. Other Reporting Matters As discussed in Note 1, the Health Facilities Authority Schedule of Revenues and Expenditures presents only the revenues and expenditures of the Health Facilities Authority and does not purport to, and does not, present fairly the financial position of the City as of September 30, 2014, and the changes in its financial position, or, where applicable, its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. This report is intended solely for the information and use of the Chairman and members of the Health Facilities Authority, the Mayor, City Council, and management of the City who have previously received the basic financial statements of the City of St. Petersburg, Florida as of and for the year ended September 30, 2014, and our unmodified opinion thereon, for use in evaluating those basic financial statements and is not intended to be and should not be used for any other purpose. February 27, 2015 Clearwater, Florida

12 CITY OF ST. PETERSBURG, FLORIDA Health Facilities Authority Schedule of Revenues and Expenditures Year Ended September 30, 2014 Revenues: Charges for services $ 3,499 Earnings on investments 614 Total revenues 4,113 Expenditures: Professional services - Total expenditures - Excess of revenues over expenditures $ 4,113 See accompanying independent auditor s report and notes to Health Facilities Authority Schedule of Revenues and Expenditures. 3

13 CITY OF ST. PETERSBURG, FLORIDA Notes to Health Facilities Authority Schedule of Revenues and Expenditures Year Ended September 30, 2014 (1) Reporting Entity The City of St. Petersburg, Florida (the City ) is a political subdivision of the State of Florida and the Health Facilities Authority is a component unit of the City. The Health Facilities Authority Schedule of Revenues and Expenditures ( Schedule ) only contains the revenues and expenditures of the Health Facilities Authority and is not intended to present the revenues and expenditures of the City for the year ended September 30, 2014 in accordance with accounting principles generally accepted in the United States of America. (2) Basis of Accounting The accompanying Schedule is presented using the accrual basis of accounting. Under the accrual basis, revenues are recognized in the period in which they are earned and expenses are recognized in the period incurred. 4

14 CITY OF ST. PETERSBURG, FLORIDA Library Cooperative Schedule of Expenditures Year Ended September 30, 2014 (With Independent Auditor s Report Thereon)

15 Mayer Hoffman McCann P.C. An Independent CPA Firm Feather Sound Drive, Suite 400 Clearwater, Florida Main: Fax: Independent Auditor s Report Honorable Mayor and Members of City Council City of St. Petersburg, Florida: Report on the Financial Statements We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of St. Petersburg, Florida (the City ) as of and for the year ended September 30, 2014, and the related notes to the financial statements, which collectively comprise the City s basic financial statements, and have issued our report thereon dated February 27, Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express opinions on the financial statements that collectively comprise the City s basic financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Member of Kreston International a global network of independent accounting firms

16 Opinion The Library Cooperative Schedule of Expenditures is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole. Other Reporting Matters As discussed in Note 1, the Library Cooperative Schedule of Expenditures presents only the Library Cooperative and does not purport to, and does not, present fairly the financial position of the City as of September 30, 2014, and the changes in its financial position, or, where applicable, its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. This report is intended solely for the information and use of the Chairman and members of the Library Cooperative, the Mayor, City Council, and management of the City who have previously received the basic financial statements of the City of St. Petersburg, Florida as of and for the year ended September 30, 2014, and our unmodified opinion thereon, for use in evaluating those basic financial statements and is not intended to be and should not be used for any other purpose. February 27, 2015 Clearwater, Florida

17 CITY OF ST. PETERSBURG, FLORIDA Library Cooperative Schedule of Expenditures Year Ended September 30, 2014 Personal services $ 4,106,839 Contract services 1,507,417 Capital outlay 456,368 Total expenditures $ 6,070,624 See accompanying independent auditor s report and notes to Library Cooperative Schedule of Expenditures. 3

18 CITY OF ST. PETERSBURG, FLORIDA Notes to Library Cooperative Schedule of Expenditures Year Ended September 30, 2014 (1) Reporting Entity The City of St. Petersburg, Florida (the City ) is a political subdivision of the State of Florida. The Library Cooperative Schedule of Expenditures ( Schedule ) only contains the expenditures of the Library Cooperative and is not intended to present the expenditures of the City for the year ended September 30, 2014 in accordance with accounting principles generally accepted in the United States of America. (2) Basis of Accounting The accompanying Schedule is presented using the modified accrual basis of accounting. Under the modified accrual basis, expenditures are generally recognized in the period liabilities are incurred. 4

19 CITY OF ST. PETERSBURG, FLORIDA Schedule of Revenues and Expenditures of Emergency Medical Services Year Ended September 30, 2014 (With Independent Auditor s Report Thereon)

20 Mayer Hoffman McCann P.C. An Independent CPA Firm Feather Sound Drive, Suite 400 Clearwater, Florida Main: Fax: Independent Auditor s Report Honorable Mayor and Members of City Council City of St. Petersburg, Florida: Report on the Financial Statements We have audited the special purpose Schedule of Revenues and Expenditures of Emergency Medical Services ( Schedule ), a special revenue fund of the City of St. Petersburg, Florida (the City ), and the related notes to the special purpose Schedule, for the year ended September 30, Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of the special purpose Schedule, in accordance with the requirements of the ALS First Responder Agreement; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the special purpose Schedule that is free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on this special purpose Schedule based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the special purpose Schedule is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the special purpose Schedule. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the special purpose Schedule, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the special purpose Schedule. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Member of Kreston International a global network of independent accounting firms

21 Opinion In our opinion, the special purpose Schedule referred to above presents fairly, in all material respects, the revenues and expenditures related to the Emergency Medical Services special revenue fund of the City of St. Petersburg for the year ended September 30, 2014 in conformity with the requirements of the ALS First Responder Agreement. Other Reporting Matters As discussed in Note 1, the special purpose Schedule presents only the revenues and expenditures of the Emergency Medical Services special revenue fund and does not purport to, and does not, present fairly the financial position of the City as of September 30, 2014, and the changes in its financial position, or, where applicable, its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Also as discussed in Note 1, the accompanying special purpose Schedule was prepared for the purpose of complying with the ALS First Responder Agreement and the Pinellas County EMS Authority s Resolution and is not intended to be a presentation in conformity with accounting principles generally accepted in the United States of America. This report is intended solely for the information and use of the Chairman and members of the Emergency Medical Services Authority, the Mayor, City Council and management of the City, and is not intended to and should not be used by anyone other than these specified parties. February 27, 2015 Clearwater, Florida

22 CITY OF ST. PETERSBURG, FLORIDA Schedule of Revenues and Expenditures of Emergency Medical Services Year Ended September 30, 2014 Revenues: State - firefighters supplement $ 26,828 Charges for services - Pinellas County 13,144,183 Charges for services - other 80,979 Investment activity 15,281 Disposition of fixed assets 7,161 Contributions 1,964 Miscellaneous 17 Uncollectable charges (461) Total revenues 13,275,952 Expenditures: Personal services 11,772,083 Service and commodities 887,107 Capital outlay 34,953 Total expenditures 12,694,143 Excess of revenues over expenditures $ 581,809 See accompanying independent auditor s report and notes to Schedule of Revenues and Expenditures of Emergency Medical Services. 3

23 CITY OF ST. PETERSBURG, FLORIDA Notes to Schedule of Revenues and Expenditures of Emergency Medical Services Year Ended September 30, 2014 (1) Reporting Entity The City of St. Petersburg, Florida (the City ) is a political subdivision of the State of Florida. The special purpose Schedule of Revenues and Expenditures of Emergency Medical Services ( Schedule ) only contains the revenues and expenditures of the Emergency Medical Services special revenue fund and is not intended to present the revenues and expenditures of the City for the year ended September 30, 2014 in accordance with accounting principles generally accepted in the United States of America. The expenditures are based on allowable costs in accordance with the ALS First Responder Agreement and Pinellas County EMS Authority s Resolution The Emergency Medical Services Schedule of Revenues and Expenditures is prepared and submitted to the Pinellas County Emergency Medical Services Authority in accordance with the ALS First Responder Agreement and is not intended to be a presentation in conformity with accounting principles generally accepted in the United States of America. (2) Basis of Accounting The accompanying special purpose Schedule is presented using the modified accrual basis of accounting for the purpose of complying with the ALS First Responder Agreement. Under the modified accrual basis, revenues are recognized if they are measurable and available for use during the year and expenditures are generally recognized in the period liabilities are incurred. 4

24 Instructions: Pinellas County ALS First Responder Agreement EMS FINANCIAL INFORMATION ATTESTATION FORM FOR FY In accordance with the Emergency Medical Services 2009 ALS First Responder Agreement, the Emergency Medical Services ALS First Responder Agreement Extension for fiscal year 2010/2011, the Emergency Medical Services ALS First Responder Agreement Second Extension for fiscal year 2011/2012, the Emergency Medical Services ALS First Responder Agreement Third Extension for fiscal year 2012/2013, and the Emergency Medical Services ALS First Responder Agreement Fourth Extension for fiscal year 2013/2014, monies derived from the Emergency Medical Services Mill must be used solely for Emergency Medical Services ( EMS ). A designated Emergency Medical Services Fund is used exclusively for EMS revenue and expenditures. The following form is provided for consistent expenditure reporting and shall be submitted within ten (10) business days of City s receipt of Annual External Audit. To be completed by City: City or Fire District Name of Person Completing Form Phone Number and Address City of St. Petersburg, Florida Anne Fritz, Finance Director ; anne.fritz@stpete.org 1. EMS Funding FY13-14 Received by City $13,275,952 Audit Page: 2 2. EMS Expenditures Incurred by City $12,694,143 Audit Page: 2 3. Difference to be placed into City s EMS Fund $ 581,809 Audit Page: 2 PLEASE INCLUDE A COPY OF ANNUAL AUDIT AND SUPPORTING DOCUMENTATION AS NEEDED. We have audited the Schedule of Revenue and Expenditures related to the Emergency Medical Services (EMS) of the City of St. Petersburg, Florida for the year ended September 30, The expenditures identified in line 2 above, are related to EMS Authorized positions and units in accordance with the 2009 Emergency Medical Services ALS First Responder Agreement, the Emergency Medical Services ALS First Responder Agreement Extension for fiscal year 2010/2011, the Emergency Medical Services ALS First Responder Agreement Second Extension for fiscal year 2011/2012, the Emergency Medical Services ALS First Responder Agreement Third Extension for fiscal year 2012/2013, and the Emergency Medical Services ALS First Responder Agreement Fourth Extension for fiscal year 2013/2014. We have reviewed payroll expenditures, salary and benefit expenditures, relief staffing expenditures incurred to maintain continuous staffing of Authorized positions, and expenditures for supervision, fuel, maintenance and repairs. External Auditor Signature and Date