Presentation to Broward County, Florida External Audit Services May 30, 2017
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1 This document contains general information, may be based on authorities that are subject to change, and is not a substitute for professional advice or services. This document does not constitute audit, tax, consulting, business, financial, investment, legal or other professional advice, and you should consult a qualified professional advisor before taking any action based on the information herein. RSM US LLP, its affiliates and related entities are not responsible for any loss resulting from or relating to reliance on this document by any person. Internal Revenue Service rules require us to inform you that this communication may be deemed a solicitation to provide tax services. This communication is being sent to individuals who have subscribed to receive it or who we believe would have an interest in the topics discussed. RSM US LLP is a limited liability partnership and the U.S. member firm of RSM International, a global network of independent audit, tax and consulting firms. The member firms of RSM International collaborate to provide services to global clients, but are separate and distinct legal entities that cannot obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party. Visit rsmus.com/ about us for more information regarding RSM US LLP and RSM International. RSM and the RSM logo are registered trademarks of RSM International Association. The power of being understood is a registered trademark of RSM US LLP RSM US LLP. All Rights Reserved. Presentation to Broward County, Florida External Audit Services May 30, 2017
2 Your Engagement Team Notes Ross Krusell SE technology and mgmt consulting leader 12 years of experience Alexandra Lorie RAS technology director 15 years of experience David Luker Construction recovery specialist 11 years of experience Lisa Chanzit Actuarial specialist 36 years of experience Tim Ellenwood Tax specialist Ryan Hay Cyber security specialist 15 years of experience Broward County Bob Feldmann Client service partner Florida government leader Assurance partner 20 years of experience 12 years of experience Anil Harris 12 years of experience Audit managers 8 years of experience 15 years of experience Audit supervisors Senior In-Charges Michelle Diaz Kristi Geraci Adrian Liburd Alicia Jones (4 years exp) (5 years exp) (15 years exp) (4 years exp) Engagement staff Donnovan Maginley Concurring review partner 23 years of experience Linda Abernathy A&A review partner CBE partner 35 years of experience Carlos Trueba CBE partner Cynthia Borders-Byrd CBE partner
3 Notes Unmatched Expertise (Experience/past performance) Counties Palm Beach Martin County Miami-Dade County Miami-Dade County Waste Management Department Miami-Dade County Rickenbacker Causeway City of Jacksonville/Duval County Glades County Constitutional Officers Palm Beach County Clerk of the Circuit Court Palm Beach County Property Appraiser Palm Beach County Sheriff Palm Beach County Supervisor of Elections Palm Beach County Tax Collector Martin County Clerk of the Circuit Court Martin County Property Appraiser Martin County Sheriff Martin County Supervisor of Elections Martin County Tax Collector Glades County Clerk of the Circuit Court Glades County Property Appraiser Glades County Sheriff Glades County Supervisor of Elections Glades County Tax Collector Enterprise Operations Hillsborough County Aviation Authority Jacksonville Aviation Authority Jacksonville Transportaiton Authority Washington Metro Area Transit Authority Palm Beach County Department of Airports Canaveral Port Authority Miami Dade County Seaport Florida Turnpike System Cities City of Coral Gables City of Coral Springs City of Deerfield Beach City of Hollywood City of Miami City of Miami Beach City of Miramar City of North Miami City of Orlando City of Pompano beach City of Tamarac City of Tampa School Boards Miami-Dade Schol Board Orlando County School Board School Board of Broward County School District of Palm Beach County
4 The Right Team (Ability of professional personnel) About RSM
5 Why RSM Ready to Get Started (Ability to furnish the required services/project approach) Unmatched experience Counties, Airport, Seaport, Supervisor of Elections, Sheriff and other Constitutional Officer s experience Well-respected and known by bond rating agencies The right team Entire core team lives in Broward County Holistic approach Tax specialists Actuarial specialists Cyber security specialists ERP specialists Construction cost recovery Ready to get started Broward County Proposed Audit Timeline & ing Subject to Discussions with Representatives of each Entity County CAFR: Combined Seniors & Single Audit: Adrian Liburd ABPA Property Appraiser: Adrian Liburd ABPA Supervisor of Elections: Cynthia Borders Byrd Alicia Jones CBB HFA Adrian Liburd ABPA HeFA RSM Sheriff: Kristi Geraci Combined Airport: RSM Supervisor Color Key Entrance conference Issuance of Audit Plan Planning / Risk Assessment / Interim Testing Phase Fieldwork Phase (Full week) Fieldwork Phase (Partial week) Reporting and Completion Phase Issued by RSM Issued by C Borders Byrd Issued by ABPA July August September October November December January February Port Everglades: Anil Harris Kristi Geraci RSM Water and Wastewater: Anil Harris Michelle Diaz Combined Concurring reviewer time will occur as file is ready for their review and as reports are ready. Special reports will be tested and issued based on their availability during the various segments of the audit Single audit testing has been tentatively scheduled but will be revised based on availability of programmatic staff for major programs/projects selected. Single audit wrap up and final SEFA issuance will be done in advance of April 30th deadline based on availabiity of final schedule. Closeout conferences will be scheduled for a time that is convenient for each individual entity after final reports issued at end of February.
6 Holistic Approach We bring a multi-disciplinary team which includes the following: Tax specialists Actuarial specialists Cyber security specialists ERP specialists Construction cost recovery Deep Understanding of ERP RSM s best in class National ERP Center of Excellence (CoE) is focused on holistic ERP solutions to create value as part of the integrated audit and throughout the lifecycle of ERP implementations. Some key areas of focus include: IT Risk & Control Testing Best Practice Development Dedicated Oversight of global ERP rollouts ERP implementation thought leadership ERP Implementation Advisory & Support Core solutions that our CoE focuses on include the following (but not limited to): As part of our integrated audit approach, we will provide a Rapid Assessment over the ERP landscape and collaborate with the County to ensure the scope drives value and visibility into potential risk areas. Sample areas of key focus would include:
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