ALACHUA COUNTY, FL
PROFESSIONAL SERVICES AGREEMENT
This agreement is entered into this day of , 20
between Alachua County, a charter county and political subdivision of Florida, by and
through its Board of County Commissioners, hereinafter referred to as "County" and
Davis, Monk & Company doing business at 4010 NW 25th Place, Gainesville, FL
32606, hereinafter referred to as "Professional".
Whereas, the County desires to hire the Professional to provide Auditing
Whereas, the Professional is qualified to provide these services; and desires to
enter into a contract to provide Auditing Services.
NOW THEREFORE, in consideration of the mutual promises and covenants contained
herein, the parties hereto do mutually agree as follows:
1. Term - This agreement is for five (5) County fiscal years starting on the date of
the fully executed contract and including the annual audit for County fiscal years ending
September 30, 2007, September 30, 2008, September 30, 2009, September 30, 2010, and
ending with the completion of the audit for September 30, 2011, with an option by the County
to renew for two (2) additional three (3) year terms.
2. Representations - By executing this Agreement, the Professional makes the
following express representations to the County:
a. The Professional is professionally qualified to act as the professional for
Auditing Services and is a Certified Public Accountant to practice public accounting by all
public entities having jurisdiction over the Professional and the County Audit;
b. The Professional shall maintain all necessary licenses, permits or other
authorizations necessary to act as Professional for the Audit until the Professional’s duties
hereunder have been fully satisfied;
c. The Professional has become familiar with conditions under which the
Audit is to be performed;
d. The Professional shall prepare all deliverables required by this
Agreement in such a manner that they shall be accurate, coordinated, and adequate for the
purposes intended and shall be in conformity and comply with all applicable law, codes and
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e. The Professional represents that the deliverables prepared by the
Professional are adequate and sufficient to accomplish the purposes of the Audit and meet the
requirements of all applicable federal, state and local codes and regulations.
f. The Professional acknowledges that the County’s review of the
deliverables in no way diminishes the Professionals representations pertaining to the
3. Duties of the Professional - The Professional shall have and perform the
following duties, obligations, and responsibilities to the County as outlined in Attachment A.
4. Duties of the County - The County shall have and perform the following duties,
obligations, and responsibilities to the Professional:
a. The staff of the Clerk’s Finance Department will prepare the
Comprehensive Annual Financial Reports (CAFR) for the County and Library District from
information contained in computerized reports, generated by the County's accounting system.
b. The County & Library District will send its Comprehensive Annual
Financial Reports to the Government Finance Officers Association of the United States and
Canada for review in its Certificate of Achievement for Excellence in Financial Reporting
program. It is anticipated that the Professional will be required to provide special assistance to
the County to meet the requirements of that program.
c. The County currently anticipates it will prepare one or more official
statements in connection with the sale of debt securities which will contain the basic financial
statements and the auditor's report thereon. The Professional shall be required, if requested by
the County’s Financial Advisor and/or the underwriter, to issue a "consent and citation of
expertise" as the auditor and any necessary "comfort letters". Costs directly related to these
issues will be negotiated as they arise.
d. The County has determined that Corporation for National Service will
function as the cognizant agency in accordance with the provisions of the Single Audit Act
Amendments of 1996 and U.S. Office of Management and Budget (OMB) “Circular A-133,”
Audits of State and Local Governments.
e. The County is progressive in its attitude toward new accounting
standards. Early implementation may be practiced when recommended. The Professional
should be able to provide guidance and assist in the implementation of current changes in
governmental accounting standards.
f. The County shall provide a Summary Schedule of Prior Audit Findings
in accordance with OMB Circular A-133 & Rules of the Auditor General.
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g. The County shall provide a corrective action plan in accordance with
OMB circular A-133 and Chapter 10.550 Rules of the Auditor General.
h. The County’s management personnel and the Clerk’s Finance
Department will be available during the audit to assist the Professional by providing
information, documentation, and explanations. Up to three (3) hours per week of clerical
support will be made available to the Professional for the operation of routine letters and
i. The County will provide the Professional with reasonable work space,
including tables and chairs. The Professional will also be provided with access to a telephone
line, photocopier, and fax machine. No long distance calls shall be charged to the County.
j. The County will prepare schedules as outlined in Attachment B
5. Method of Payment - For its assumption and performance of the duties,
obligations and responsibilities set forth herein, the Professional shall be paid in accordance
with this section.
a. The Professional shall be paid for those services required by this
Agreement not to exceed the following sums allocated in the following manner:
i) For fiscal year ending September 30, 2007, audit fee of $132,160
ii) For fiscal year ending September 30, 2008, audit fee of $136,785
iii) For fiscal year ending September 30, 2009, audit fee of $141,573
iv) For fiscal year ending September 30, 2010, audit fee of $146,528
v) For fiscal year ending September 30, 2011, audit fee of $151,656
b. Annual audit fees listed in section 5.a. above will be paid on a progress
payment allocation based on the percentage of audit worked performed each audit year. The
Professional will invoice the County for work completed on a monthly basis. 10% retainage
will be held by the County on an annual basis for each audit until all work is satisfactorily
completed under that year’s audit engagement.
c. Reimbursable expenses will not be paid by the County to the
d. If the Professional's duties, obligations and responsibilities are materially
changed through no fault of the Professional after execution of this Agreement, additional
compensation shall be considered by the County but must be agreed upon in writing by the
County’s designated representative
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e. As a condition precedent for any payment, the Professional shall submit
monthly, unless otherwise agreed in writing by the County, an invoice to the County requesting
payment for services properly rendered and expenses due. The Professional's invoice shall
describe with reasonable particularity each service rendered, the date thereof, and the person(s)
rendering such service. The Professional's invoice shall be accompanied by such documentation
or data in support of expenses for which payment is sought as the County may require. If
payment is requested for services rendered by Professional, the invoice shall additionally
reflect the allocations as provided and shall state the percentage of completion as to each such
allocation. Each invoice shall bear the signature of the Professional, which signature shall
constitute the Professional's representation to the County that the services indicated in the
invoice have reached the level stated, have served a public purpose, have been properly and
timely performed as required herein, that the expenses included in the invoice have been
reasonably incurred in accordance with this Agreement, that all obligations of the Professional
covered by prior invoices have been paid in full, and that the amount requested is currently due
and owing, there being no reason known to the Professional that payment of any portion
thereof should be withheld. Submission of the Professional’s invoice for final payment shall
further constitute the Professional's representation to the County that, upon receipt by the
County of the amount invoiced, all obligations of the Professional to others, including its
consultants, incurred in connection with the Audit, will be paid in full. The Professional shall
submit invoices to the County at the following address:
Clerk of the Circuit Court
Finance and Accounting
Attention: Todd Hutchison
PO Box 939
Gainesville, Florida 32602
f. In the event that the County becomes credibly informed that any
representations of the Professional relating to payment are wholly or partially inaccurate, the
County may withhold payment of sums then or in the future otherwise due to the Professional
until the inaccuracy, and the cause thereof, is corrected to the County's reasonable satisfaction.
g. The County shall make payment to the Professional, of all sums properly
invoiced under the provisions of this paragraph, in accordance with the provisions of Chapter
218, Part VII (Florida Prompt Payment Act), Florida Statutes. Payments shall be made to the
Davis, Monk and Company
4010 NW 25th Place
Gainesville, FL 32606
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6. Personnel - The Professional will assign only qualified personnel to perform
any service concerning this agreement. At the time of execution of this agreement, the parties
anticipate the following parties will perform those functions indicated:
Alan Nast, C.P.A. Partner-in-Charge
Martha Garcia Baker, C.P.A. Engagement Partner
Lon Stafford, C.P.A. Audit/Engagement Manager
John Lege Senior/In-Charge Auditor
Martha LaTour, C.P.A. Senior/In-Charge Auditor
Richard Romans, C.P.A. Staff Auditor
Jared Blanton Staff Auditor
April Cook Staff Auditor
So long as the individuals named above remain actively employed or able to be retained by the
Professional, they shall perform the functions indicated next to their names. The Assistant
Clerk/Finance Director, Todd Hutchison, C.P.A., may authorize changes on this list in writing.
7. Notice - Except as otherwise provided in this agreement, any notice of
termination or default from either party to the other party must be in writing and sent by
certified mail, return receipt requested, or by personal delivery with a signed proof of delivery.
For purposes of notice, Professional’s and County representative are:
County: Clerk of the Circuit Court
Attention: Todd Hutchison, C.P.A.
Finance and Accounting Department
PO Box 939
Gainesville, FL 32602
Professional: Alan Nast, C.P.A.
Davis, Monk & Company
4010 NW 25th Place
Gainesville, FL 32605
A copy of any notice, request or approval to the County must also be sent to:
Office of Management and Budget
105 Se 1st Avenue, Suite 6
Gainesville, Florida 32601
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8. Default and Termination - The failure of the Professional to comply with any
provision of this Agreement will place the Professional in default. Prior to terminating the
Agreement, the County will notify the Professional in writing. This notification will make
specific reference to the provision which gave rise to the default. The County will give the
Professional seven (7) days to cure the default. The Board of County Commissioners is
authorized to provide written notice of default on behalf of the County, and if the default
situation is not corrected within the allotted time the Clerk of the Circuit Court is authorized to
provide final termination notice on behalf of the County to the Professional.
The County may terminate the Agreement without cause by providing written notice to the
Professional. The Board of County Commissioners is authorized to provide written notice of
termination on behalf of the County. Upon such notice, Professional will immediately
discontinue all services affected (unless the notice directs otherwise); and, deliver to the County
all data, drawings, specifications, reports, estimate, summaries, and such other information and
materials as may have been accumulated by the Professional in performing this Agreement,
whether completed or in process. In the event of such termination for convenience,
Professional recovery against County shall be limited to that portion of the Agreement amount
earned through the date of termination, but Professional shall not be entitled to any other or
further recovery against County, including, but not limited to, damages, consequential or
special damages, or any anticipated fees or profit on portions of the work not performed.
If funds to finance this Agreement become unavailable, the County may terminate the
Agreement with no less than twenty-four hours notice in writing to the Professional. The
County will be the final authority as to the availability of funds. The County will pay the
Professional for all work completed prior to any notice of termination.
9. Project Records – All records relating in any manner whatsoever to the project,
which are in the possession of Professional, shall be made available to the County for
inspection and copying upon written request of the County, and shall be kept for a period of
five (5) years, after the completion of all work to be performed. This is a minimum, and
records shall be kept longer if so required by with Chapter 119, Florida Statutes (Public
Records Act) or schedules published by the Florida Bureau of Archives and Records
Management, or federal requirements. Additionally, said records shall be made available, upon
request by the County, to any state, federal, or other regulatory authorities and any such
authority may review, inspect and copy such records, except as considered confidential or
exempt under Chapter 119, Florida Statutes.
10. Ownership of Deliverables - All project deliverables and documents are the sole
property of the County and may be used by the County for any purpose.
11. Insurance - The Professional will procure and maintain insurance throughout the
entire term of this agreement of the types and in the minimum amounts detailed in Attachment
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12. Permits - The Professional will obtain and pay for all necessary permits, permit
application fees, licenses or any fees required.
13. Laws & Regulations - The Professional will comply with all laws, ordinances,
regulations, and building code requirements applicable to the work required by this agreement.
The Professional is presumed to be familiar with all state and local laws, ordinances, code rules
and regulations that may in any way affect the work outlined in this agreement. If the
Professional is not familiar with state and local laws, ordinances, code rules and regulations,
the Professional remains liable for any violation and all subsequent damages or fines.
14. Indemnification – To the maximum extent permitted by Florida law, the
Professional shall defend, indemnify and hold harmless the County and it’s officers and
employees from any and all liabilities, claims, damages, penalties, demands, judgments,
actions, proceedings, losses or costs, including, but not limited to, reasonable attorneys’ fees
and paralegals’ fees, whether resulting from any claimed breach of this Agreement by the
Professional or from personal injury, property damage, direct or consequential damages, or
economic loss, to the extent caused by the negligence, recklessness, or intentional wrongful
misconduct of the Professional or anyone employed or utilized by the Professional in the
performance of this Agreement.
The duty to defend under this Article is independent and separate from the duty to indemnify,
and the duty to defend exists regardless of any ultimate liability of the Professional, the County
and any indemnified party. The duty to defend arises immediately upon presentation of a claim
by any party and written notice of such claim being provided to the Professional. The
Professional’s obligation to indemnify and defend under this Article will survive the expiration
or earlier termination of this Agreement until it is determined by final judgment that an action
against the County or an indemnified party for the matter indemnified hereunder is fully and
finally barred by the applicable stature of limitations.
15. Standard of Care. The services of the Professional shall be performed with the
skill and care which would be exercised by a qualified professional Certified Public Accountant
licensed to practice public accounting. If the failure to meet these standards results in
deficiencies, the Professional, at his own cost and expense, shall correct such deficiencies, and
shall be responsible for any and all consequential damages arising from those deficiencies.
16. Assignment of Interest - Neither party will assign or transfer any interest in this
agreement without prior written consent of the other party.
17. Successors and Assigns - The County and Professional each bind the other and
their respective successors and assigns in all respects to all of the terms, conditions, covenants,
and provisions of this agreement
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18. Independent Contractor - In the performance of this agreement, the Professional
is acting in the capacity of an independent contractor and not as an agent, employee, partner,
joint venturer, or associate of the County. The Professional is solely responsible for the means,
method, technique, sequence, and procedure utilized by the Professional in the full performance
of the agreement.
19. Collusion - By signing this agreement, the Professional declares that this
agreement is made without any previous understanding, agreement, or connections with any
persons, professionals or corporations and that this agreement is fair, and made in good faith
without any outside control, collusion, or fraud.
20. Conflict of Interest - The Professional warrants that it nor any of its employees
have any financial or personal interest that conflicts with the execution of this agreement. The
Professional shall notify the County of any conflict of interest due to any other clients,
contracts, or property interests.
21. Prohibition Against Contingent Fees (required by section 287.055(6), F.S.) - The
Professional warrants that he or she has not employed or retained any company or person, other
than a bona fide employee working solely for the Professional to solicit or secure this
agreement and that he or she has not paid or agreed to pay any person, company, corporation,
individual, or firm, other than a bona fide employee working solely for the Professional any
fee, commission, percentage, gift, or other consideration contingent upon or resulting from the
award or making of this agreement.
22. Third Party Beneficiaries - This agreement does not create any relationship with,
or any rights in favor of, any third party.
23. Severability - If any provision of this agreement is declared void by a court of
law, all other provisions will remain in full force and effect
24. Non Waiver - The failure of any party to exercise any right in this agreement
shall not be considered a waiver of such right.
25. Governing Law and Venue - This agreement is governed in accordance with the
laws of the State of Florida. Venue shall be in Alachua County.
26. Attachments - All exhibits attached to this agreement are incorporated into and
made part of this agreement by reference.
27. Amendments - The parties may amend this agreement only by mutual written
agreement of the parties.
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28. Captions and Section Headings - Captions and section headings used herein are
for convenience only and shall not be used in construing this Agreement.
29. Construction - This agreement shall not be construed more strictly against one
party than against the other merely by virtue of the fact that it may have been prepared by one
of the parties. It is recognized that both parties have substantially contributed to the preparation
of this agreement.
30. Entire Agreement - This agreement constitutes the entire agreement and
supercedes all prior written or oral agreements, understandings, or representations.
ALACHUA COUNTY, FLORIDA
Paula M. DeLaney, Chair
Board of County Commissioners
ATTEST: APPROVED AS TO FORM
J. K. "Buddy" Irby, Clerk Alachua County Attorney's Office
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1.0 Duties of the Professional:
The services requested are for Professional Auditing Services.
1.1 General Requirements:
The Professional will provide the following services, including but not limited to:
1.1.1 The County desires the Professional to express an opinion on the fair presentation of its
basic financial statements in conformity with generally accepted accounting principles.
The Professional will also have to express an opinion on the basic financial statements
of the Alachua County Library District, Clerk of the Circuit Court, Property Appraiser,
Tax Collector, Sheriff and the Supervisor of Elections.
1.1.2 The Professional is not required to express an opinion on the combining and individual
fund statements and the supporting schedules contained in the Comprehensive Annual
Financial Report. However, the Professional is to provide an "in-relation-to" opinion
on the combining and individual fund statements and supporting schedules. Based on
the audit of the basic financial statements, it is possible to assert that the combining and
individual fund statements and schedules are fairly presented in relation to the basic
financial statements. The Professional is not required to audit the “Statistical Section”
of the report.
1.1.3 Any changes to GAAP during the period covered by this proposal shall be considered
an addition to this proposal at no additional cost to the County.
1.1.4 The Professional shall also be responsible for performing certain limited procedures
involving MDA and other supplementary information required by the Governmental
Accounting Standards Board as mandated by generally accepted auditing standards.
1.1.5 The Professional is not required to audit the Schedule of Federal and State Financial
Assistance. However, the Professional is to provide an "in-relation-to" report on that
schedule based on the auditing procedures applied during the audit of the basic
financial statements. The Professional shall accept full professional responsibility for
the work as defined herein.
1.2 Auditing Standards to be Followed:
To meet the requirements of this agreement, the audit shall be performed in accordance with:
1.2.1 Auditing standards generally accepted in the United States of America, the standards
for financial audits set forth in the publication entitled Government Auditing Standards
(2007 revision) promulgated by the Comptroller General of the United States, the
provisions of the federal Single Audit Act Amendments of 1996, and U.S. Office of
Management and Budget (OMB) “Circular A-133,” Audits of State and Local
Governments, Florida Statutes 11.45, Florida Statutes 218.39, Florida Statutes 215.97
Florida Single Audit Act, Chapter 69I-5 Rules of the Florida Department of Financial
Services, Florida Administrative Code, and Rules of the Auditor General, “Chapter
10.550" and any other required standards that are or become applicable.
1.3 Items to be Issued by Professional
Following the completion of the audit of each fiscal year's financial statements during the term
of the contract, the Professional shall issue for the Board, Library District, Clerk of the Circuit
Court, Sheriff, Tax Collector, Property Appraiser, and the Supervisor of Elections:
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1.3.1 A report on the basic financial statements. The report should include:
184.108.40.206 A statement as to whether the basic financial statements are presented in
accordance with generally accepted accounting principles.
220.127.116.11 An expression of opinion regarding the basic financial statements taken as a
18.104.22.168 A statement that the audit was made in accordance with auditing standards
generally accepted in the United States of America and standards applicable to
financial audits contained in Government Auditing Standards.
1.3.2 A report on Internal controls (accounting and administrative). The report should
22.214.171.124 The scope of the Professional’s testing of internal controls.
126.96.36.199 The results of those tests, including deficiencies in internal controls that the
Professional considers to be significant deficiencies.
1.3.3 Tests required by the Single Audit Act.
1.3.4 Report on compliance. The report should include:
188.8.131.52 The scope of the Professional’s testing of compliance with laws and
regulations, contracts and grant agreements.
184.108.40.206 The results of those tests, including fraud, illegal acts and other
noncompliance that are material to the financial statements.
1.3.5 A report on the fair presentation of the Schedule of Restricted Cash and Equivalents of
the Solid Waste System Fund to comply with “Rule 17-701.630" - Florida
1.3.6 A report on the fair presentation of the Statement of Revenues and Expenditures and
Allocation of Funds - Additional Court Costs to comply with Florida Statutes 29.0085.
1.3.7 Reports on Financial Grant Assistance:
220.127.116.11 Report on Supplemental Schedules of Federal and State and Other Financial
18.104.22.168 Report on Internal Control over Financial Reporting and Compliance and
22.214.171.124 Report on Compliance and on Internal Control Over Compliance Applicable to
Each Major Federal Program and State Financial Assistance Project.
126.96.36.199 Schedule of Findings and Questioned Costs – Federal Awards Programs and
State Financial Assistance Projects.
1.3.8 The “Management Letter” required by 218.39(4) Florida Statutes and defined by
Auditor General “Rule 10.554(1)(h)”:
188.8.131.52 In the required report(s) on internal controls, the Professional shall
communicate any significant deficiencies found during the audit in accordance
with generally accepting auditing standards.
184.108.40.206 Significant deficiencies that are also material weaknesses shall be identified as
such in the report.
220.127.116.11 Non-reportable conditions discovered by the Professional shall be verbally
reported to Todd Hutchison, Finance Director.
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1.3.9 Fraud and illegal acts:
18.104.22.168 Professional shall be required to make an immediate written report of all fraud
and illegal acts or indications of illegal acts of which they become aware to
Todd Hutchison, Finance Director. A copy of the report detailing the
instances of fraud must also be submitted to the J.K. Buddy Irby, Clerk of the
1.3.10 Complete the Data Collection Sheet (Form SF-SAC) for reporting on audits of States,
Local Governments, & Non-Profit Organizations.
1.3.11 Reporting to the Finance Director:
22.214.171.124 Professional shall assure themselves that the Clerk's Finance Director, Todd
Hutchison, is informed of each of the following:
126.96.36.199.1 The Professional’s responsibility under generally accepted
188.8.131.52.2 Significant audit adjustments
184.108.40.206.3 Difficulties encountered in performing the audit
1.4 Special Considerations
1.4.1 The Professional will be responsible for the preparation and typing of the Financial
Statements for the Clerk of the Circuit Court, Sheriff, Tax Collector, Property
Appraiser, and the Supervisor of Elections.
1.4.2 The County & Library District will send its Comprehensive Annual Financial Reports
to the Government Finance Officers Association of the United States and Canada for
review in its Certificate of Achievement for Excellence in Financial Reporting program.
It is anticipated that the Professional will be required to provide special assistance to the
County to meet the requirements of that program.
1.4.3 The County currently anticipates it will prepare one or more official statements in
connection with the sale of debt securities which will contain the basic financial
statements and the auditor's report thereon. The Professional shall be required, if
requested by the County’s Financial Advisor and/or the underwriter, to issue a "consent
and citation of expertise" as the auditor and any necessary "comfort letters". Costs
directly related to these issues will be negotiated as they arise.
1.4.4 The County has determined that Corporation for National Service will function as the
cognizant agency in accordance with the provisions of the Single Audit Act
Amendments of 1996 and U.S. Office of Management and Budget (OMB) “Circular A-
133,” Audits of State and Local Governments.
1.4.5 The County is progressive in its attitude toward new accounting standards. Early
implementation may be practiced when recommended. The Professional should be able
to provide guidance and assist in the implementation of current changes in
governmental accounting standards.
1.4.6 Working Paper Retention and Access to Working Papers- The auditor will be required
to make working papers available, upon request, to the following parties or their
220.127.116.11 Successor auditor of Alachua County
18.104.22.168 Corporation for National Service
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22.214.171.124 U.S. General Accounting Office (GAO)
126.96.36.199 Parties designated by the federal or state governments or by the County as part
of an audit quality review process
188.8.131.52 Auditors of entities of which the County is a sub-recipient of grant funds
184.108.40.206 In addition, the firm shall respond to the reasonable inquiries of successor
auditors and allow successor auditors to review working papers relating to
matters of continuing accounting significance.
1.5 Principal Contact
The Professional’s principal contact with the County will be Todd Hutchison, Assistant
Clerk/Finance Director, or a designated representative, who will coordinate the assistance to be
provided by the County to the Professional.
1.6 Reporting Entity
1.6.1. Alachua County’s Comprehensive Annual Financial Report presents the financial
position and results of operations of the various fund types and the cash flow statement
of the proprietary fund types for all funds controlled by the Board of County
Commissioners and Constitutional Officers of Alachua County. The Clerk’s Finance
Department also prepares a Comprehensive Annual Financial Report (CAFR) for the
Alachua County Library District and the report is subject to the same audit services as
the County’s CAFR. Governmental accounting principles have been applied to define
the reporting entities for Alachua County and Alachua County Library District.
1.6.2. The County’s government-wide financial statements include the financial data of the
County’s Component Units. Two Component Units are discreetly presented in the
government-wide financial statements to emphasize their legal separation from the
County. The following Component Units are include in the statements:
220.127.116.11. The John A. H. Murphree Law Library (Chapter 57-1118, Laws of Florida) is
a discretely presented component unit that benefits the Courts, County
Officials, and the public at large. The Board of Trustees for the Law Library
consists of one County Commissioner and several other local law community
individuals. The Board of Trustees has full power and authority to establish,
operate and maintain the Law Library. The Board is authorized to appropriate
other available funds for the use of the Law Library.
18.104.22.168. The Alachua County Housing Finance Authority (Chapter 159, Florida
Statutes) is a discretely presented component unit that provides financing for
low-income housing. The Authority is required to obtain Board approval for
all its fiscal activities. The Authority is governed by a separate board and does
not provide services exclusively to the County. Financial information for the
Authority is presented in this comprehensive annual financial report as one of
the two Component Units.
1.6.3. Related Organizations - The Alachua County Health Facilities Authority (Chapter
154.200, Florida Statutes) assists in financing health care facilities. The Alachua
County Housing Authority (Section 421.27, Florida Statutes) assists in providing safe
and sanitary dwelling accommodations to persons of low income. Alachua County is
not able to impose its will on these organizations, and there is no financial
benefit/burden relationship between these organizations and the County. Therefore,
these organizations are not component units and are not included in the accompanying
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1.7. Joint Ventures
1.7.1. The County does not currently participate in joint ventures with other governments.
1.8. Magnitude of Finance & Accounting Operations
1.8.1. The Finance and Accounting office is a division of the Clerk of Circuit Courts and is
headed by Todd Hutchison, C.P.A., C.G.F.O. and consists of 27 employees. The
Finance and Accounting office is responsible for the Board of County Commissioners,
Clerk of the Circuit Court, Supervisor of Elections, and the Alachua County Library
District’s accounting functions. The positions and number of employees are as follows:
Director of Finance 1
Assistant Director of Finance 1
Division Manager 1
Disbursements Division Manager 1
Administrative Staff 3
Clerk / BOCC Minutes Staff 2
Accounting Manager 1
Accounts Receivable Supervisor 1
Accounts Receivable Accountant 1
Investment & Debt Service Accountant 1
Payroll Supervisor 1
Payroll Fiscal Assistant 1
Accounts Payable Supervisor 1
Grants Accountant 1
Accounts Payable / Contract Clerks 3
Accounting Supervisor (Clerk) 1
General Trust Accountant (Clerk) 1
Administrative Staff (Clerk) 2
Fixed Assets Accountant 1
Fixed Assets Reporting Accountant 1
Fixed Asset Clerk 1
1.9. Internal Audit Function
1.9.1. There are two (2) full time Internal Auditors and both are certified public accountants:
22.214.171.124. William Reifers, C.P.A.
126.96.36.199. Diane Shupe, C.P.A.
1.9.2. The Internal Auditors report directly to the Clerk of the Circuit Court, J.K. “Buddy”
1.10. Computer Systems
188.8.131.52. The accounting system for the BOCC & Library District is automated, the
software vendor is HTE; the system runs on an IBM AS400. The system
includes Accounts Payable, General Ledger, Payroll, Fixed Assets, Accounts
Receivable, and Cash Receipts. HTE also provides software for the County’s
Purchasing & Personnel Offices. Some of the officers use HTE and some
have specialized accounting systems.
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184.108.40.206. The Clerk’s accounting system is also automated. The software vendor is
Sunguard/Pentamation. The system includes Accounts Payable, General
Ledger, Budgeting, Payroll, and Purchasing. This system is interfaced daily
with information from the various systems used to process court and financial
information. The court systems currently being used are Pentamation, OBTS,
Courtview, Traffic, FACC, Cash Register and Jury Witness.
220.127.116.11. Most employees have a personal computer with Excel and Word and access to
the accounting system. Our financial statements are on Excel worksheets.
18.104.22.168. The Sheriff, Tax Collector, & Property Appraiser have various automated
1.11. Ability to meet Time Requirements
1.11.1. Date Audit May Commence
The County will have all records ready for audit and all Finance Department personnel
available to meet with the firm's personnel as of November 5, 2007. Certain accounting
entries (primarily grant funds) will not be completed until after November 5, 2007.
1.11.2. Detailed Audit Plan For FY 2007 Audit (Note: Activities assigned to the
Professional shall be completed no later than the date listed unless approved by
the County). Similar schedules will be developed for audits of future fiscal years.
Interim Audit for Alachua County Board of County Commissioners 7/23/07 - 8/03/07
Interim Audit for the Alachua County Clerk’s Office 7/23/07 - 7/27/07
Entrance Conference for the Board and Library 10/2007
Entrance Conference for the Clerk 10/2007
Entrance Conferences for Constitutional Officers other than Clerk 10/2007
Year End Audit Begins (BOCC & Library District) 11/05/07
Year End Fieldwork for the Clerk 10/29/07-11/02/07
Accounting entries for BOCC, Library District, & Clerk completed by Finance 10/31/07
and Accounting (Payroll and Grants will not be ready prior to this Date.)
Constitutional Officer’s fieldwork completed by 11/23/07
Board and Library fieldwork is completed 11/30/07
Begin exit conferences with Constitutional Officers week of 12/10/07
Auditor completes draft Financial Statements, draft opinions, all other required 12/10/07
reports for Constitutional Officers and distributes to F&A and Officers
Constitutional Officers Response to Auditor’s Reports 12/14/07
Draft Library Comprehensive Annual Financial Report completed by F&A 12/14/07
ready for Auditor’s review
Library Exit Conference 12/19/07
Constitutional Officer’s final Opinions and Reports (all) provided by Auditors 12/21/07
Present Library Document to the Board of Governors 12/27/07
Draft County Comprehensive Annual Financial Report (CAFR) completed by 12/28/07
F&A ready for Auditor’s review
Auditors complete County CAFR review 01/11/08
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Board Exit Conference 01/15/08
Auditor provides 50 original signed Audit Opinions for CAFR & Camera Ready 01/15/08
Auditors provide camera ready reports and schedules for the AG Document 01/18/08
including Single Audit Opinion and Reports
CAFR and Audit Reports presented to BOCC 01/22/08
Board response to Auditor’s Reports 01/22/08
Comptroller’s Document provided to Auditors for review 01/28/08
Auditor review of Comptroller Report completed & returned to F&A 02/04/08
1.11.3. Audit Reports Preparation and Printing Agreements:
Year End Documents Prepared and Printed By
Auditor General F&A
Single Audit F&A
Library CAFR F&A
Constitutional Officers Financial Statements External Auditor
1.12. Auditors’ reports included as applicable:
1.12.1. Management Letter
1.12.2. Report on Compliance and on Internal Control over Financial Reporting
1.12.3. Independent Auditors report on Schedules of Expenditures of Federal Awards and State
1.12.4. Report on Compliance with Requirements applicable to each Major Program and
Internal Control compliance in accordance with OMB Circular A-133
1.12.5. Schedule of Findings and Questionable Costs
1.12.6. Report on Examination of Management’s assertion about State Grants and Aids
1.13. Other Reports Prepared by Professional:
Other Reports Required Prepared and Printed By
Solid Waste System Fund - Pub 17- External Auditor
701.630 Florida Administrative Code
Additional Court Cost External Auditor
Reports on Financial Grant Assistance External Auditor
1.14. Entrance Conferences, Progress Reporting and Exit Conferences (Similar schedules will be
developed for audits of future fiscal years.) At a minimum, the following conferences will
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1.14.1. Entrance Conferences with Todd Hutchison, Assistant Clerk/Finance Director, all
Constitutional Officers, County Manager or Designee and Library Director prior to
commencing audit work.
22.214.171.124. The purpose of these meetings will be to discuss prior audit problems and the
interim work to be performed. This meeting will also be used to establish
overall liaison for the audit and to make arrangements for work space and
other needs of the auditor.
1.14.2. Entrance Conference with each of the following county divisions; Administrative
Services, Community Services, Environmental Protection, Fire/Rescue Services,
Growth Management, County Manager’s Office, and Public Works. These meetings
will be coordinated with and include a representative of the Office of Management and
1.14.3. Entrance Conference with Finance and Accounting staff and Audit Firm staff.
126.96.36.199. The purpose of this meeting is to introduce staff members and to discuss the
1.14.4. Weekly Progress Conference with Todd Hutchison, Assistant Clerk/Finance Director
and key personnel, audit manager and managing partner. This conference will take
place by phone if it cannot be scheduled in person.
188.8.131.52. The purpose of this meeting will be to summarize the results of the
preliminary review and to identify the key internal controls or other matters to
be tested. In addition, the auditor shall provide written reports on the progress
of the audit on a biweekly basis.
1.14.5. Exit Conferences with Todd Hutchison, Assistant Clerk/Finance Director and the Chair
of te BOCC, Chair Library Governing Board, Constitutional Officers and key personnel
will be scheduled at audit conclusion.
184.108.40.206. The purpose of this meeting will be to summarize the results of the field work
and to review significant findings.
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2.0 Schedules to be Prepared by the Staff of Alachua County for FY 07 (and other
fiscal year ends as required)
2.1.1 Trial Balance
2.1.2 Revenue Report
2.1.3 Detail Budget to Actual Expenditure Report
2.1.4 Account Activity Expenditure Listings as needed
2.1.5 GASB 34 adjustments for County & Library District
CASH & INVESTMENTS
2.1.6 List of all Board, Library District, Clerk and Law Library bank and
2.1.7 Activity listing of total interest received and receivable on each cash and
investment account for the fiscal year, reconciled to General Ledger
interest income accounts.
2.1.8 Copy of all bank and investment statements
2.1.9 Copy of bank reconciliations
2.1.10 List of outstanding checks and deposits in transit at end of each fiscal
2.1.11 List of restricted cash and investment accounts
2.1.12 List showing in which funds and accounts the pooled cash is held at the
end of fiscal year
2.1.13 Schedule showing the allocation of interest income
2.1.14 List of authorized check signers
2.1.15 List of wire transfers on all accounts
2.1.16 List of investment transactions, include calculation of gain or loss
2.1.17 Schedule of activity in Brady Trust reconciled to general ledger
2.1.18 Copies of Library pension bank account statement for the fiscal year
2.1.19 Supporting documentation for the cash and investment note (GASB 3)
2.1.20 Schedule of cash and investment balances related to defeased bond
issues, including escrow agent’s name and address, bond issue name,
account number cash balance and principal outstanding
2.1.21 Schedule of LT-Debt transactions
DUE FROM OTHER GOVERNMENT
2.1.22 Activity listing of all due from other government, include payor amount
revenue type and date received
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2.1.23 Activity listing of all General Ledger accounts receivable balance at end
of fiscal year
2.1.24 Detail listing of ambulance and landfill accounts receivable at the end of
the fiscal year, include aging (over 30, 60, 90 and 365 days past due)
2.1.25 Calculation of allowance for estimated uncollectible for ambulance and
2.1.26 List of ambulance and landfill write-offs during the fiscal year
2.1.27 Detail (subsidiary) listing of assessments receivable
2.1.28 Deferred Revenue Schedule
2.1.29 GL Account Balance Report
2.1.30 Detail listing of inventory, include item description, quantities and
amounts, reconciled to general ledger
2.1.31 Activity listing of prepaid expenses
2.1.32 Activity listing of due to/from, advances to/from and interfund transfers,
include reconciliation between due to/from, advances to/from
2.1.33 Activity listing of due to/from, advances to/from with Constitutional
2.1.34 Schedule of changes in general fixed assets
2.1.35 Depreciation schedule reconciled to the general ledger
2.1.36 Listing of current year additions and disposals, authorization for
2.1.37 Listing of all fixed assets owned, reconciled to the general ledger
2.1.38 Internal Service Fund reconciliation
2.1.39 Activity listing of all accounts payable, contracts payable and retainage
at end of fiscal year
2.1.40 List of all projects in progress or other commitments over $100,000
2.1.41 Detail listing of all deposit account balances
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2.1.42 Calculation of estimated liability for self-insurance losses, reconciled to
the general ledger
2.1.43 Copy of the latest actuarial valuation
2.1.44 Loss run reports for self-insured losses, reconcile the reported losses to
general ledger expense accounts
2.1.45 Copy of contract and fee calculation for the investment advisors and the
2.1.46 Calculation of estimated liability for landfill closure costs at end of each
2.1.47 Copy of study for changes in cost estimates from engineers
2.1.48 Calculation of any arbitrage rebate payable at end of each fiscal year
2.1.49 Calculation of any change in the liability during the year
2.1.50 Activity listing of all principal, interest expense and other debt service
2.1.51 Listing of purchase orders which make up reserve for encumbrances
2.1.52 Activity listing of fund balance/retained earnings reserves
2.1.53 Listing of General Ledger Charges for Services balances in Internal
2.1.54 Explanation of calculation methodology for each user charge
2.1.55 Fee schedule
2.1.56 Transaction analysis of the Special Assessment Revolving Account
2.1.57 Activity listing for all salary accounts, reconcile to 941's
2.1.58 Activity listing of accrued payroll at end of each fiscal year
2.1.59 Explanation of accrual calculation
2.1.60 Activity listing of accrued compensated absences
2.1.61 Detail listing of accrued compensated absences by employee, reconciled
to the general ledger
2.1.62 Copies of 941's for the four quarters of the fiscal year
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2.1.63 Activity listing of all payroll tax expense accounts, reconciled to 941,
UCT-6 and 940
2.1.64 Activity listing of retirement expense, reconciled to payments to FRS
2.1.65 New FRS contribution rates, effective January 1st of each year
2.1.66 Copy of the most current actuarial report for the Library pension plan
2.1.67 Activity listing of health insurance expense, reconciled to the payments
to the insurance companies
2.1.68 Copy of the leave (sick, vacation, comp time) policy
2.1.69 Documentation for across-the-board rate increases
2.1.70 Copies of all new lease agreements over $50,000
2.1.71 Allocation report used to allocate indirect costs
2.1.72 Schedule showing the differences between amounts recorded and
amounts calculated in the report
2.1.73 Account activity listing for all indirect cost revenue and expenditure
2.1.74 Activity listing for all trust funds
2.1.75 Provide a copy of each fiscal year’s budget documents for the Board and
the Library District
2.1.76 Latest Long Range Facilities and Service Plan
2.1.77 List any estimates of amounts greater than $50,000 from lawsuits or
other actions for which the County could potentially be held liable
2.1.78 Listing of total expenditures by fund and grant
2.1.79 Copies of any monitoring reports by administering agencies on any grant
2.1.80 Make available close-out reports for grants closed during the year
2.1.81 Schedule of Federal and State Financial Assistance
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“Professional or Consulting Services”
Professional shall procure and maintain for the duration of the contract
insurance against claims for injuries to persons or damages to property which
may arise from or in connection with the performance of the work hereunder by
the Professional, his agents, representatives, employees or subcontractors.
COMMERCIAL GENERAL LIABILITY
Coverage must be afforded under a per occurrence form policy for limits not less than
$1,000,000 General Aggregate, $1,000,0000 Products / Completed Operations
Aggregate, $1,000,000 Personal and Advertising Injury Liability, $1,000,000 each
Occurrence, $50,000 Fire Damage Liability and $5,000 Medical Expense.
Coverage must be afforded including coverage for all Owned vehicles, Hired and Non-
Owned vehicles for Bodily Injury and Property Damage of not less than $1,000,000
combined single limit each accident.
WORKERS COMPENSATION AND EMPLOYER’S LIABILITY
Coverage to apply for all employees at STATUTORY Limits in compliance with
applicable state and federal laws; if any operations are to be undertaken on or about
navigable waters, coverage must be included for the USA Longshoremen & Harbor
Employer’s Liability limits for not less then $100,000 each accident; $500,000 disease
policy limit and $100,000 disease each employee must be included.
PROFESSIONAL LIABILITY and ERRORS AND OMISSIONS LIABILITY
Professional (E&O) Liability must be afforded for not less than $1,000,000 each claim,
$1,000,000 policy aggregate
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OTHER INSURANCE PROVISIONS
The policies are to contain, or be endorsed to contain, the following provisions:
I Commercial General Liability and Automobile Liability Coverages
a. The Alachua County Board of County Commissioners, its officials,
employees and volunteers are to be covered as an Additional Insured as
respects: Liability arising out of activities performed by or on behalf of the
Professional; products and completed operations of the Professional; or automobiles
owned, leased, hired or borrowed by the Professional.
b. The Professional’s insurance coverage shall be considered primary
insurance as respects the County, its officials, employees and volunteers. Any
insurance or self-insurance maintained by the County, it’s officials, employee’s or
volunteers shall be excess of Professional’s insurance and shall be non-contributory.
II Workers’ Compensation and Employers’ Liability Coverages
The insurer shall agree to waive all rights of subrogation against the County,
for losses arising from work performed by the Professional for the County.
III All Coverages
The Professional shall provide a Certificate of Insurance to the County
with a Thirty (30) day notice of cancellation. The certificate shall indicate if
cover is provided under a “claims made” or ”per occurrence” form. If any cover
is provided under a claims made form the certificate will show a retroactive date,
which should be the same date of the contract (original if contact is renewed )
Contractors shall include all subcontractors as insured under its policies. All
subcontractors shall be subject to the requirements stated herein.
CERTIFICATE HOLDER: Alachua County Board of County
and Mailing Address c/o Periculum Services Group
P.O. Box 257
Portland, MI 48875
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