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Moss Adams LLP Proposal February 15, 2013 PROPOSAL FOR City of Milwaukie, Oregon Prepared by: James C. Lanzarotta, Partner Annamarie McNiel, Manager Moss Adams LLP 975 Oak Street, Suite 500 Eugene, Oregon 97401 (541) 686-1040 [email protected] February 15, 2013 Rina M. Byrne City of Milwaukie 10722 SE Main Street Milwaukie, Oregon 97222 Dear Ms. Bryne: We are pleased to present this proposal to the City of Milwaukie (“the City”). We understand this proposal is for the annual financial and compliance examination of the City’s CAFR beginning with the fiscal year ending June 30, 2013 extending through the next four subsequent fiscal years and that upon completion of the audit for each fiscal year the City requires the following reports: • Audit opinion on the City’s financial statements (CAFR) in accordance with Generally Accepted and Government Auditing Standards, including component units not requiring stand-alone financial statements • All reports required for compliance with the provisions of OMB Circular A-133 and Single Audit Act Amendment of 1996, if necessary • Communications with those charged with governance (SAS 114 Letter) • Management Letter related to internal controls, compliance with laws and regulations and accounting systems, functions and procedures especially in regards to Cost effectiveness • Make immediate written reports of irregularities and illegal acts to management • Be available throughout the year to provide ongoing consulting services for minor financial issues that may occur, all at no additional cost We deliver our audits, unlike many firms, with significant partner and senior manager level attention. Your audit team is dedicated to the industry, and our firm is one of the most experienced in conducting audits in accordance with the Single Audit Act and Office of Management and Budget (OMB) Circular A-133. Jim Lanzarotta, the National Practice Leader of our Firm’s Government Services Group, will represent our firm for proposal and contract purposes. Our Government, Not-for-Profit & Regulated Entities Services Group is the service provider to more than 1,100 organizations–including over 200 government entities. As one of the nation’s largest CPA and business consulting firms, we have the resources to serve you now and in the future. Whatever needs may arise, Moss Adams has the capability and Proposal for City of Milwaukie | Rina M. Byrne City of Milwaukie February 15, 2013 experience to meet them with effective, innovative solutions. And we will serve you on a very personal level--not just remotely--from our local offices in Portland and Eugene. Moss Adams LLP is a licensed public accounting firm in the state of Oregon, and all team members, eligible for licensure, who are assigned to this engagement are certified public accountants licensed, or with practice privileges, to perform audit services in the state of Oregon. We agree to perform all of the work outlined in the City’s request for proposal within the time periods established by the City and outlined in the Request for Proposal. We are ready to enter into a contract with the City of Milwaukie with just a few minor revisions to the contract that we have noted in the Appendix E of our proposal. Moss Adams is independent of the City and understands our proposal is a firm and irrevocable offer through June 30, 2013. The City of Milwaukie will be a very important client to us. We are confident you will be pleased with our industry strength, business insight and the personalized service we offer. We welcome any questions you may have about this proposal and thank you for your consideration. Sincerely, James C. Lanzarotta, CPA Annamarie McNiel, CPA Partner, Government Services Specialist Manager 975 Oak Street, Suite 500 805 SW Broadway, Suite 1200 Eugene, OR 97401 Portland, OR 97205 for Moss Adams LLP for Moss Adams LLP (541) 686-1040 (503) 478-2338 [email protected] [email protected] Proposal for City of Milwaukie TABLE OF CONTENTS COMPLIANCE MATRIX 1 EXECUTIVE SUMMARY 1 WHY CHOOSE MOSS ADAMS? 1 FIRM QUALIFICATIONS 3 SERVING GOVERNMENTAL ENTITIES JUST LIKE YOURS 3 A-133 EXPERIENCE 7 YOUR SERVICE TEAM 8 OUR AUDIT APPROACH 14 EFFECTIVE FINANCIAL STATEMENT PLANNING 15 EXECUTING THE FINANCIAL STATEMENT AUDIT PLAN 16 EFFECTIVE A-133 COMPLIANCE PLANNING 18 TESTING A-133 INTERNAL CONTROLS AND COMPLIANCE 18 FINAL REVIEW AND DELIVERY OF REPORTS 19 PERTINENT MANAGEMENT LETTERS 19 WORKING WITH THE CITY’S PERSONNEL 20 USE OF TECHNOLOGY AND IT SPECIALISTS 20 THE BENEFITS OF OUR THOROUGH AUDIT APPROACH 21 FRAUD INVESTIGATION & FORENSIC ACCOUNTING SERVICES 22 AUDIT TIMELINE 23 PROFESSIONAL FEES 24 NOT TO EXCEED PRICE FOR PROPOSED SERVICES SCHEDULE 24 ANTICIPATED HOURS 25 BILLING RATES 26 Proposal for City of Milwaukie TABLE OF CONTENTS—CONTINUED ABOUT MOSS ADAMS 27 Proposal for City of Milwaukie COMPLIANCE MATRIX The matrix below illustrates graphically how our information in this proposal is organized to match up with the key requirements outlined in your request for proposal. RFP Question/Requirement Page Question I. Title Page N/A II. Transmittal Letter N/A III. External Quality Review Appendix A Disciplinary Action and Litigation Pg. 28 IV. Firm’s Current & Non-Current Municipal Audit Engagements Pg. 3 V. Single Audit Experience Pg. 7 Examples of A-133 Audits Appendix B VI. Sample of Municipal Audit Report Appendix B VII. Sample of Management Letter Reports Appendix C VIII. Key Personnel Pgs. 8-13 IX. Audit Approach & Methodology Pgs. 14-22 X. Use of City Personnel Pg. 20 XI. Audit Schedule & Timeline Pg. 23 Pg. 25 & XII. Expected Hours for 2013 Appendix D Pg. 25 & XIII. Expected Hours for 2014-2017 Appendix D Pg 24 & XIV. Not to Exceed for Proposed Service Schedule Appendix D XV. Firm Policy on Changes and Special Requests Pg. 25 XVI. Firm’s Billing Rates Pg. 26 Proposal for City of Milwaukie EXECUTIVE SUMMARY WHY CHOOSE MOSS ADAMS? Like you, we have a passion for government service and for partnering with public servants who want to move society forward. Firm-wide, we serve nearly 1,100 government, not-for-profit and regulated industry clients, in more than 50 cities across the United States. Moss Adams is a leader in the West for providing audit, tax, and consulting services to governmental organizations. Your proposed engagement team is comprised of the most talented people in our firm who devote their attention to government clients just like you. Your engagement team will feature a combination of both local and regional specialists who will provide you with the wisdom of their experience and responsive service. Here are a few more reasons for making the switch to Moss Adams: Government Audit Experience: Your engagement team has more than 20 years of experience serving the accounting and auditing needs of governments. These clients include counties, cities, utilities, ports and airports, other special districts, and public pension systems. Jim Lanzarotta currently serves as the AICPA representative to the Government Accounting Standards Advisory Council, just completed six years of service to the AICPA State and Local Government Expert Panel including the last three as the chair, and is a nationally recognized expert and speaker in the government sector. Significant Federal A-133 Audit Experience: Since records have been maintained by the Federal Single Audit Clearinghouse dating back to 1997, Moss Adams has performed the second-highest number of Single Audits in the West and the eighth-highest number nationally. Annamarie McNiel is one of the Firm’s most experienced managers in providing single audits to our clients. Communication with, and Assistance to, Management Throughout the Year: We believe that communication and availability is something an auditor should provide to clients year-round, not just during the audit engagement. From the initial transition to Moss Adams, to routine questions you may have about immediate issues of concern, and formal meetings you would like us to conduct, we will always be available to you when you need us. We will also proactively notify you about any emerging accounting, compliance, and regulatory matters or concerns. Assistance with Accounting and Regulatory Compliance: Among the common concerns we hear from governing boards and management is the many accounting, legal, and regulatory requirements the government is subject to. With Moss Adams on your team, you can rest assured that our audit approach is specifically tailored to look into the more significant areas including assistance to management on best practices and communication to the board on any areas that Proposal for City of Milwaukie | 1 could be improved. We know these regulations well and can remove the guesswork and worry from your plate. A Thorough Audit: We will perform an audit that leaves no stones unturned and gives you peace of mind that the results are solid. Working Partners: Our partners and other management personnel will be an active part of your engagement. Unlike many firms, our most seasoned staff hold key roles in the work portion of each engagement. The firm philosophy is that someone who stays active in the business is a better team member and a more valuable asset to our clients. Our partners and managers usually contribute 30-35 percent of our work effort to the total audit. They understand your operations and concerns and will help you solve issues quickly. You will be able to count on them being at your office working with you when you need them. We Will Meet Your Deadline: Your proposed audit team has a proven track record of completing governmental audits on time and solving problems as they go. We do this by working with clients to identify, address, and resolve issues early in the process. We will develop a schedule with you to ensure that we issue the audit report to meet your desired timeline.
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