Illuminating Solutions by Providing Innovative Ideas

PROPOSAL FOR:

City of Palm Coast

FIRM PROFILE

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

THE ENGAGEMENT TEAM

Harold MonkRELATIONSHIP

PARTNER

Lon StaffordENGAGEMENT

PARTNER

Alan NastQUALITY CONTROL PARTNER

Bret StoneMANAGER

Michelle Ham

AUDIT SENIOR

StaffT/B/D

Michelle Schaeffer

DATA ANALYST SPECIALIST

YOUR SOLUTION TEAMHarold MonkRelationship Partner

hmonk@cricpa.com

Representative ClientsCity of WildwoodCity of ChieflandCity of Green Cove SpringsAlachua County, FloridaCity of Gainesville, FloridaFlagler County, FloridaOkeechobee County, FloridaSumter County, Florida Consulting EngagementsCity of Miami, FloridaDuval County/ Jacksonville, Florida

ExperienceHarold 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 FloridaCertified Public AccountantCertified 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)

YOUR SOLUTION TEAM

Lon StaffordEngagement Partner

lstafford@cricpa.com

Representative ClientsSumter County, FloridaCity of Webster, FloridaCity of Wildwood, FloridaSt. Johns County, FloridaClay County, FloridaBaker County, FloridaFlagler County, FloridaNortheast Florida Area Agency on AgingNortheast Florida Regional CouncilFirst Coast Workforce Development BoardTurning Point at Calvary BaptistAlachua County, FloridaAmelia Island Mosquito Control District 

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 FloridaCertified Public AccountantMember - 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 IssuesGASB & Yellow Book UpdateIT Audit & Assurance: Top 10 Cyber CrimesFraud Case StudiesFASB UpdateIT Audit Task ForceNot-for-Profit Update

YOUR SOLUTION TEAMBret T. StoneManager

bstone@cricpa.com

Representative ClientsBaker County, FloridaClay County, FloridaFlagler County, FloridaTown of Callahan Jewish Family & Community ServicesPACE Center for Girls, Inc.First Coast Workforce Development BoardNortheast Florida Regional CouncilRodeheaver Foundation, Inc.  

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 UniversityCertified 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 UpdateFederal Tax UpdateQ&A Panel: Gov/Single AuditGASB & Yellow Book UpdateNot-for-Profit UpdateFASB UpdateA-133 Single Audits

YOUR SOLUTION TEAM

Alan NastQuality Control Partneranast@cricpa.com

Representative ClientsCity of Gainesville, FloridaCity of Green Cove SpringsCity of CallahanCity of Mt. DoraAlachua County, FloridaClay County, FloridaFlagler County, FloridaSt. Johns County, FloridaSumter County, Florida

ExperienceAlan 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 FloridaCertified 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)

YOUR SOLUTION TEAM

Representative Clients St. John’s CountyFlagler CountyBaker CountyTown of Callahan 

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 UniversityCurrently working towards obtaining Florida CPA

License

Michelle HamStaff Auditormham@cricpa.com

YOUR SOLUTION TEAM

Michele SchaefferData Analytics Specialist  mnschaeffer@cricpa.com

Representative ClientsTown of Long Boat Key, FloridaCity of New Port Richey, FloridaCity of Gulfport, FloridaCity of Treasure Island, FloridaCity of Largo, FloridaCity of Oldsmar, FloridaSt. Johns CountyLife South Community Blood Center

ExperienceMichele 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 FloridaCertified ACL Data AnalystCertified Information Systems Auditor

Professional Affiliations

Institute of Internal Auditors ACL Users Group, Florida West Coast Chapter

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.

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“EXCEEDING EXPECTATIONS”

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

“EXCEEDING EXPECTATIONS”

Government Experience• We also audit the following Florida Counties from our local office:

– Alachua– Baker– Dixie– Flagler– Gilchrest– Levy– Putnam– St. Johns– Sumter

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.

“EXCEEDING EXPECTATIONS”

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

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.

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.

Benefits for You

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

Dedicated to DevelopingGreat Partnerships!!