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Broward County, FL Let us be May 30, 2017

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Page 1: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

Broward County, FL

Let us be

May 30, 2017

Page 2: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

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Broward County Benefits From Our Engagement Team

John J. Gilberto, CPA, MBAOverall Engagement Partner

Industry Leader, Government Services Group

Broward County

Ronald A. Conrad, CPAQuality Review Partner

Neal Beggan, CISA, CRISC, CRMAEngagement IT Partner

Scott Anderson, CPAAudit Director

Andrew S. Fierman, CPAAlberni, Caballero & Fierman, LLP

Assurance Partner

Enrique Llerena, CPAAlberni, Caballero & Fierman,

LLP Assurance Partner

Michael Townsend, CISA, MBAEngagement IT Audit Senior

Manager

Lauren Martin, CPAAudit Senior Manager

Yannick NgendahayoAlberni, Caballero & Fierman,

SupervisorThis represents an abbreviated team

Page 3: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

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About Cherry Bekaert LLP

Page 4: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

Dedicated Government Services Group

Government clients ranging in size from a few million dollar single fund entities to multi-billion dollar vastly complex entities

Our Single Audit experience in Florida exceeds a billion dollars in federal and state expenditures

Leverage collective knowledge to help clients realize compliance and minimize risk, and more importantly, achieve industry best practices

Strong and historical commitment to the public sector for most of our 70 year history

Broward County Benefits from Our Government Services Group

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Page 5: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

5

Firm-wide Experience that Benefits Broward County

Hillsborough County , FL Orange County, FL Charlotte County, FL Fairfax County, VA City of Clearwater, FL Tampa Port Authority

Monroe County, FL

Miami-Dade International Airport

Seminole County, FL Lee County, FL Loudoun County, VA City of South Miami, FL

Renewable Water Resources, SC

Metropolitan Washington Airport

Authority

Wake County, NC City of Suffolk, VA Spotsylvania County, VA Columbia County, GA City of St. Petersburg ,

FLGreenville Water

System, SC Raleigh-Durham Airport Authority

Mecklenburg County, NC Forsyth County, NC Guilford County, NC Isle of Wight County,

VAVillage of Palmetto

Bay, FL

Lee County Port Authority (Southwest Florida International

Airport)

Sarasota Airport Authority

Pickens County, SC Prince William County, VA Randolph County, NC Roanoke County, VA City of Virginia Beach,

FLPiedmont Triad

Airport AuthorityCharlotte Douglas

International Airport

Page 6: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

The BEST team for you 40 years and specializing in serving governmental entities

and not-for-profit organizations.

Extensive experience in performing audits of all types of governmental entities including Cities, Counties, Towns, Villages, Schools, and Special Districts.

Certified in Miami-Dade County as a Small Business Enterprise (SBE) and a Disadvantaged Business Enterprise (DBE).

Actively involved with recognized standard-setting organizations at the national level (GFOA), state level (FGFOA) and the local level (SFGFOA). Member of the AICPA Governmental Audit Quality Center, which holds our firm to a higher standard of quality.

Page 7: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

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Commitment to the Local Community

Jack and Jill Children’s Center

Big Brothers Big Sisters of Miami-Dade

Boys Scouts of America:

Distinguished Citizens Awards

Bright Lips Against Cancer Foundation

Greater Fort Lauderdale Alliance

Chapman Partnership for the

Homeless

ChildNet: Care for Kids Luncheon

Community Foundation of

Broward

Don Struck Diabetes Research Golf Annual Event

Family Resource Center

Florida Atlantic University

Florida International

University

Foster Care ReviewFoundation for New Education initiatives, Inc.

Habitat for Humanity

Jack & Jill Children’s Center

Junior Achievement Kid Side, Inc.

Kozyak Minority Mentoring Foundation

Legal Services of Greater Miami, Inc. March of Dimes Mercedes Benz

Corporate Run

Museum of Discovery and

Science

St. Thomas University

The Deering Estate Wine on Harvest

Moon

United Way of Miami-Dade

University of Miami

Women's Fund: Power of the Purse

Women of Tomorrow Mentoring Program

Page 8: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

Broward County Benefits from a Tailored Audit Approach

UnderstandThe County

Understand The County’s

Internal Controls

Risk Assessment

Identify Major

Programs

Design Audit

Procedures

Testing & Further

Procedures

ReportingResults

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Presenter
Presentation Notes
Transition -
Page 9: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

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Risk Assurance & Advisory Group consisting of approximately 30 professionals, including information technology professionals dedicated solely to IT audits and reviews

Extensive experience auditing all types of systems (Munis, ERP, COTS, and home-grown State and Local government and private sector clients)

Integrated assessment coordinated with our audit approach includes testing of:

IT entity level controls

Backup and recovery controls

Access controls

Network security controls

Change management controls

System Development Life Cycle

Broward County Benefits from Our Information Systems Analysis

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Page 10: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

Government Services Blog • GASB 80• GASB 78 & 79• Fair Value: GASB 72

Seminars & Webinars• GASB Updates including GASB 77,

79 & 81• Davis Bacon• Greenbook• Uniform Grant Guidance• CyberSecurity

Annual Government Benchmarking Survey• 2017 Benchmarking Results

Broward County Benefits from Thought Leadership in Action

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Page 11: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

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Broward County Benefits by Choosing Cherry Bekaert

Experienced Team

Results

Expertise

95% focused on public sector

Highest focus of any accounting firm throughout Florida

Firm-designated IT Specialist

Excellent service record and client references

Not promises – Proven!

Highly experienced professionals dedicated to Florida Counties

Support from the largest government audit practice in the Southeast with more than 30 County audit clients

Refined streamlined audit approach tailored to Florida Counties

Open, frequent, no surprises (no ‘Gotcha’s’)

Significant Partner and Manager involvement

Communication

Page 12: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

Experienced professionals who

can create a positive, smooth

transition and add true value to

Broward County.

Bottom line…

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Page 13: Let us be - Broward County · • GASB 80 • GASB 78 & 79 • Fair Value: GASB 72 Seminars & Webinars • GASB Updates including GASB 77, 79 & 81 • Davis Bacon • Greenbook •

We Want To Be

Your Guide Forward