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Santa Rosa County School District – RFP 16-08 January 9, 2017

Carr, Riggs & Ingram, LLC 500 Grand Boulevard, Suite 210 Miramar Beach, FL 32550 (850) 837-3141

K. Alan Jowers Engagement Partner [email protected]

Bruce Nunnally Concurring Partner [email protected]

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PROPOSAL FORM ............................................................................................................................ 3

LETTER OF TRANSMITTAL ............................................................................................................... 4

EVIDENCE OF INSURANCE ............................................................................................................... 5

QUESTIONNAIRE RESPONSE ........................................................................................................... 6

APPENDIX SAMPLE ENGAGEMENT LETTER .................................................................................................... 33 DRUG FREE WORKPLACE .............................................................................................................. 42 PUBLIC ENTITY CRIMES ................................................................................................................. 43

TABLE OF CONTENTS

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January 9, 2017 Finance Department Santa Rosa County District Schools 5086 Canal Street Milton, FL 32570 Re: Solicitation for External Auditing Services Dear Selection Committee: On behalf of the accounting firm of Carr, Riggs & Ingram, LLC (CRI) it is my pleasure to submit a proposal in response to your request for proposal to provide independent auditing services for the Santa Rosa County District Schools (the District). We are genuinely excited about the prospect of serving you and continuing our long-term relationship. We have extensive experience auditing Florida school districts and other governmental entities. Carr, Riggs & Ingram provides audit services to eight of the 68 school districts in Florida. Additionally, we audit 18 of the 67 Florida counties, 32 Florida municipalities, and approximately 75 special districts and utilities throughout Florida. No other firm in the State can match our level of Florida governmental experience. We have a good relationship with your district. We have worked with Susan, Lynn, Marilyn, Kathleen, Roger and others within your Finance Department for over 10 years on both the school internal funds audit and the district-wide audit. We have performed our audit procedures, but more importantly, we have built a relationship of trust and assistance. When the new Uniform Guidance rules were implemented by the Federal government, we worked with the Finance Department to educate District personnel. When the Finance Department was having difficulty balancing the government-wide financial statements for 2016, we jumped in to help. When we started the internal funds audits, school personnel were skeptical. Now, I believe, they largely look to us as helpful partners who are trying to make the District better. We have the resources to deliver excellent results. CRI is currently ranked by Public Accounting Report as the 21st largest firm in the nation and largest in the South. Our District team will consist of experienced auditors, but will also include dedicated specialists in information technology systems, fraud and Federal and state grant auditing. We offer more than just a financial statement audit. We will be hired to perform your annual audit, but our philosophy is to perform our services in the context of helping the District achieve its mission of educating the students of Santa Rosa County. We want to help the District continuously be better stewards of its resources. We want to help keep District staff up-to-date on all financial accounting issues, and if desired, District staff will be able to participate in our continuing education programs at no cost to the District. I am authorized to make representations on behalf of CRI, and if I may provide any additional information for your review and consideration, please contact me at 500 Grand Blvd, Suite 210, Miramar Beach, Florida 32550, at (850) 837-3141 or [email protected]. Sincerely,

K. Alan Jowers, CPA Engagement Partner

LETTER OF TRANSMITTAL

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CRI shall provide proof of the following insurance listed below to the Board by Certificate of Insurance within ten days after notice of award:

1. Comprehensive General Liability Insurance 2. Business Automobile Liability 3. Workers’ Compensation Insurance 4. Professional Liability Insurance

INSURANCE

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A. COMPANY PROFILE FIRM PROFILE (Items 1 and 2) Carr, Riggs & Ingram, LLC (“CRI”) is a regional certified public accounting and consulting firm ranked by Public Accounting Report as the 21st largest firm in the nation and the largest in the South. CRI was organized as a limited liability corporation in 1997 and has roots going back for over 40 years. CRI was originally formed through the merging of three different accounting firms and has continued to merge firms in order to combine resources, which has enabled us to better assist our clients. CRI now has 47 offices and is located in nine states. 14 offices are currently located in Florida. Our Federal Employer Identification Number is 72-1396621. CRI employees approximately 1,400 professionals and has over 1,100 years of partner experience on auditing governmental entities, including School Districts. This includes approximately 350 employees and 60 partners in the State of Florida. CRI affiliates include the following:

• Auditwerx, a firm dedicated to providing SOC report services and IT auditing • Level Four, which offers wealth management services • CRI Capital Advisors, a merger and acquisition focused investment banker • Quantum Consulting Group, which offers forensic accounting, expert witness services, and litigation

support CRI’s goals are to continue to fulfill the needs of our clients and to become valued business advisors for them. CRI has offices in the following cities: Atlanta, Georgia Georgetown, Texas Orlando, Florida* Austin, Texas Goldsboro, North Carolina Palatka, Florida Belhaven, North Carolina Greenville, North Carolina Panama City Beach, Florida Birmingham, Alabama Haleyville, Alabama Panama City, Florida Bowling Green, Kentucky Houston, Texas Raleigh, North Carolina Brewton, Alabama Jackson, Mississippi Russellville, Kentucky Clayton, North Carolina Jacksonville, Florida Shreveport, Louisiana Conroe, Texas Marianna, Florida St. Augustine, Florida Corpus Christi, Texas Melbourne, Florida Tallahassee, Florida Crestview, Florida Montgomery, Alabama Tampa Bay, Florida Dallas, Texas Nashville, Tennessee The Woodlands, Texas Destin, Florida* New Bern, North Carolina Tifton, Georgia Enterprise, Alabama New Orleans, Louisiana Valdosta, Georgia Fort Walton Beach, Florida* Niceville, Florida Williamston, North Carolina Gainesville, Florida Oneonta, Alabama Wilson, North Carolina Geneva, Alabama *Offices that will be serving the School District of Santa Rosa County, Florida

QUESTIONNAIRE RESPONSE

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INDEPENDENCE CRI is independent of Santa Rosa County District Schools as defined by generally accepted auditing standards, AICPA Professional Standards, and the US General Accounting Office’s (GAO) Governmental Auditing Standards. LICENSE TO PRACTICE IN FLORIDA Carr, Riggs & Ingram, LLC (CRI) is licensed to practice in the State of Florida under license AC#4776466 (see Attachment D). Additionally, all partners and managers assigned to the District audit are licensed in the State of Florida as Certified Public Accountants. PROFESSIONAL ORGANIZATION MEMBERSHIPS

• American Institute of Certified Public Accountants (AICPA) Alliance for CPA firms • Governmental Audit Quality Center of the AICPA • Government Finance Officers Association • Florida Government Finance Officers Association • AICPA Private Companies Practice Section • Center for Audit Quality (CAQ) • Employee Benefit Plan Audit Quality Center of the AICPA • Information Systems Audit and Control Association (ISACA) • Institute of Internal Auditors (IIA) • Public Accounting Oversight Board (PCAOB)

OFFICES SERVING THE SCHOOL DISTRICT OF SANTA ROSA COUNTY (Item 3) Although we are a regional firm, CRI has a Florida Governmental Industry Group that works as a team on many Florida engagements. The Santa Rosa School District audit would be staffed with team members from its Destin and Fort Walton Beach offices. Specialists will be utilized from other offices of CRI as described throughout this proposal. CRI will not assign any part of this engagement or sub-contract any of the work to anyone outside the CRI network of professionals. The Destin and Fort Walton Beach offices are made up of the following professional staff:

CLASSIFICATION NUMBER OF STAFF Partners 10 Managers 16 Seniors 9 Staff 12 Support Staff 7

Included above are 2 IT Specialists and 5 Certified Fraud Examiners.


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CRI is a full-service CPA firm that offers a wide variety of services in order to fulfill its clients’ needs. The CRI offices that will be servicing the District offer a broad array of services, including:

• Auditing • Accounting • Tax preparation and tax planning for individuals and corporate • Forensic accounting • IT consulting • SOC 1, SOC 2, and SOC 3 reporting • General business consulting • Litigation support • Business valuations

Part of the audits for the District will include CRI reviewing and analyzing the SOC report for some of its service providers. Because the District is relying on these service providers’ systems in the financial reporting process, it is required that we review these reports to gain comfort that the proper controls are being implemented by your service providers. Our experience with preparing SOC reports has enabled us to more effectively analyze these reports and provide informative feedback to our clients regarding their service providers. RELEVANT EXPERIENCE (Item 4) The Destin and Fort Walton Beach offices service over 5,000 accounts, providing audit, tax, bookkeeping and other consulting services. Since 2000, these offices have conducted audits of four Florida School Districts. We have audited the financial statements of the Okaloosa County School District since 1999, the Florida Virtual School from 2009-2011, and the Pinellas County Schools since 2010. From these offices we have also audited the internal funds of Okaloosa County Schools and performed consulting projects with Escambia County Schools. As your District finance staff is aware, we have performed an audit of the Santa Rosa County District Schools internal funds since 2005 and have also assisted with ARRA consulting in 2010 and Uniform Guidance training in 2015. We have also been the District’s financial statement auditor since 2011. We enjoy our working relationship with Susan, Lynn and others within the District and are proud of the improvements we have helped make in the District’s accounting processes. In addition to these school districts, we have serviced many other governmental entities from our Destin and Fort Walton Beach offices including the Santa Rosa Island Authority (2007 – present), the City of Mary Esther (1998 – 2010), Okaloosa Gas (1999 – present), and Regional Utilities (1998 – Present).


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WORK PERFORMED FOR FLORIDA SCHOOL DISTRICTS

Services Provided Annual Audit

A-133 Audit

GFOA Certif.

Construction Costs Agreed

Upon Procedures

Various Consulting

Services

Brevard County Public Schools Escambia County School District* Flagler County Public Schools Florida Virtual School* Indian River District School Board Lee County Public Schools Marion County Public Schools Monroe County Public Schools (Internal Accounts) Okaloosa County District School Board* Orange County Public Schools (Internal Accounts) Osceola County Public Schools Polk County Public Schools Pinellas County District School Board* Santa Rosa County District School Board* Seminole County Public Schools Volusia County Public Schools Walton County School Board (Internal Accounts) *Serviced by Destin office REFERENCES (Item 5)

Name of Client and Contact Information Description of Services Provided Pinellas County District School Board Kevin Smith, Associate Superintendent Largo, FL 33770 727.588.6158

Financial and Single Audit

Okaloosa County District School Board Rita Scallan, Chief Financial Officer Fort Walton Beach, FL 325489 850.833.3100

Financial and Single Audit, including audit of internal funds

Orange County Public Schools Linda Lindsey, Director of Internal Audit Orlando, FL 32801 407.317.3200

Audit of Internal Funds


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DISCIPLINARY ACTION (Item 6) CRI meets all specific requirements, rules and regulations imposed by state and federal law. The Firm has not been the subject of any disciplinary actions, nor are we aware of any actions pending, involving any regulatory bodies or professional organizations. PENDING LITIGATION (Item 7) Further, CRI is not the subject of any current or pending litigation, nor has it ever been, as it relates to the services the Firm provides in the regular course of business. The Firm’s governmental audit work is subject to normal, recurring peer and state regulatory reviews. No adverse findings have resulted from those reviews.


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B. AUDIT TEAM QUALIFICATIONS

Our engagement team will be led by the personnel listed above. All personnel have significant relevant school district experience. Many team members have worked on your audit in previous years. Resumes and applicable certifications for key personnel are included in this proposal. These are the team members we intend to utilize throughout the contract term. However, should there be any changes required at the supervisory level, we will get approval from the District. Alan Jowers will be your primary point of contact at the local office and Grace Hartness will lead our team in the field.

Alan Jowers Engagement

Partner

Grace Hartness Senior

Manager

Jacob Pratt Senior

Accountant

Santa Rosa District School

Bruce Nunnally Concurring

Partner

Harold Monk Consulting Partner

Chad Branson Single Audit

Manager

Nic Fulmer Senior

Accountant

David Mills IT

Specialist


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Alan Jowers will serve as the Engagement Partner for this engagement and Bruce Nunnally will serve as a concurring partner. Grace Hartness will serve as the Coordinating Audit Manager and will serve as the primary day-to-day on-site in charge. IT consultant David Mills will be on-site performing specialized critical IT procedures. Chad Branson will serve as the Single Audit Manager. Others will be assigned as needed. All resumes and applicable certifications of these named key individuals are included in this proposal. Members of our supervisory team have worked together for many years. Many of our professionals serve in leadership roles in the accounting profession and are active members of the American Institute of Certified Public Accountants and Florida Institute of Certified Public Accountants. They also serve as guest speakers for business associations as well as author works on key issues for inclusion in professional journals and business or financial publications. Examples of individual Florida partner involvement in the CPA profession, which demonstrates our commitment to quality, service, and capability include:

• Member of Florida State Board of Accountancy • Chairman of the U.S. Auditing Standards Board • Member of the Board of Directors of the Florida Institute of Certified Public Accountants • Multiple reviewers for the GFOA’s Certificate of Achievement for Excellence in Financial

Reporting program • Firm membership in the AICPA’s Governmental Audit Quality Center, including an individual

member of the Executive Council • Multiple authorships of national governmental publications, guides and articles • Multiple speaking engagements to Florida and other states’ governmental conferences

We encourage you to review the resumes of our team closely because we are convinced you will not find a more experienced or well qualified team in the State of Florida.


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K. Alan Jowers Engagement Partner

(850) 837-3141 phone [email protected]

Experience Alan has over 20 years’ experience in public accounting, primarily on financial statement assurance engagements. His practice includes audits, reviews and compilations of local governmental entities, condominium and homeowner associations, non-profit organizations and nonpublic companies. He currently has direct engagement responsibility for over 50 audits of local governmental entities, including cities, county school boards, utility districts and Florida community development districts. Alan is licensed to practice as a certified public accountant in the states of Florida and Georgia. He is a member of the Board of Directors of the Florida Institute of Certified Public Accountants (FICPA). In addition, he is a member of the FICPA’s State and Local Governmental Committee and chairs its Common Interest Realty Association Committee. He is also active in the Panhandle Chapter of the Florida Governmental Finance Officers Association (FGFOA) and is a former member of the FGFOA’s statewide Technical Resource Committee. Education, Licenses & Certifications

• Masters of Accountancy, University of Alabama • BS, Accounting, Florida State University • Certified Public Accountant

Professional Affiliations

• American Institute of Certified Public Accountants (AICPA)

• Florida Institute of Certified Public Accountants (FICPA) – member of the Board of Directors

• Governmental Finance Officers Association (GFOA) • Florida Governmental Finance Officers Association

(FGFOA) – former member of Technical Resource Committee

Representative Clients • Santa Rosa County

District School Board • City of Crestview, Florida • Okaloosa Gas District • Santa Rosa Island

Authority • Okaloosa County District

School Board • Celebration Community

Development District • Hammock Bay

Community Development District

• Amelia National Community Development District


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Bruce Nunnally Concurring Partner


Representative Clients • Okaloosa County Schools • Pinellas County Schools • Santa Rosa County School

District • City of Destin • Destin Fire Control

District • North Bay Fire District • Ocean City – Wright Fire

Control District • Mid Bay Bridge Authority • Florida Community

Services Corp.

Experience Bruce Nunnally has over 30 years of public accounting experience, including over 10 years with the international public accounting firm, Ernst & Young, LLP. Currently, Bruce serves as Engagement Partner on 8 significant governmental audit engagements which encompass 50% of his client responsibility time. Bruce has extensive experience in reviewing financial and internal controls of governmental entities, and serves as technical reviewer on over 50 governmental audits. Bruce is a nationally sought-after lecturer and serves as an instructor of accounting and auditing issues for the American Institute of Certified Public Accountants. He has presented accounting and auditing continuing education classes for a quarter of the top 30 CPA firms in the U.S. Before Bruce was recognized as a national speaker, he was awarded by the Florida Institute of Certified Public Accountants as the “Outstanding Discussion Leader” in 2000. Bruce has been a partner with CRI since its inception. Education, Licenses & Certifications

• BS, Accounting, summa cum laude, Harding University • Certified Public Accountant



• AICPA Technical Issues Committee – Government Section

• Florida Institute of Certified Public Accountants (FICPA)

• Government Finance Officers Association (GFOA) • Florida Government Finance Officers Association

(FGFOA)


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Harold L. Monk, Jr. Consulting Partner


Experience Harold Monk has over 40 years of public, private and governmental accounting and auditing experience. Harold is the immediate past Chair of the Auditing Standards Board of the AICPA. He served as a member of the Board of Directors of the AICPA, and has served in the past on the CPE Executive Committee, Peer Review Board, Auditing Subcommittee of the AICPA Board of Examiners, the Special Committee on Financial Reporting, and the Special Committee on Assurance Services. Harold is currently serving on GAO’s Advisory Council on Government Auditing Standards. 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), “Audits of Local Governments” (PPC), “Preparing Non Profit Financial Statements” (PPC), “Annual Accounting and Auditing Update” (PPC) and “Maximizing Single Audit Efficiency” (PPC). In 1977, Harold was a founding partner of Davis, Monk & Company which merged with CRI in 2010. Education, Licenses & Certifications

• BSBA, Accounting, University of Florida • Certified Public Accountant • Certified Fraud Examiner




• Government Finance Officers Association (GFOA) • Florida Government Finance Officers Association

(FGFOA)


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Grace Hartness Senior Manager


Representative Service Areas • Community Development

Districts • Condominium and

Homeowner Associations • Utility Services • School Districts • County and Local

Governments • Non-Profit Organizations

Experience Grace has over eight years accounting and audit experience with CRI. She has worked on several major construction companies, government entities, community development districts, condominium and homeowner associations and non-profit organizations. In addition, she has been involved in special audit projects for the Miami-Dade Airport Authority. Grace is licensed to practice as a certified public accountant in Florida and exceeds all continuing professional education requirements related to Government Auditing Standards. In addition, Grace fluently speaks several languages including French and Arabic. Grace currently supervises engagements for many special districts in the State of Florida including community development districts and school districts. She is active in our firm’s condominium and homeowner association practice. Grace started with CRI in August 2006, upon completion of her master’s degree, and was promoted to manager in 2011. Education, Licenses & Certifications

• MAcc, Accounting, University of West Florida • Certified Public Accountant • Community Association Manager (CAM), Licensed in

Florida Professional Affiliations



• Accounting & Financial Women’s Alliance (AFWA)


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Chad Branson Single Audit Manager


Representative Service Areas • Local Governments

including Water and Sewer Organizations and Fire Districts

• School Districts • Condominium and

Homeowner Associations • Nonprofit Organizations

Representative Clients (including previous clients) • School Districts - Pinellas

County, Okaloosa County, Santa Rosa County

• Florida Office of Early Learning Coalition

• Fire Districts - Destin, Ocean City, North Bay

• Utilities - Regional Utilities, Midway Water Systems, Inc., Emerald Coast Utilities Authority

• Escambia County

Experience Chad Branson has 13 years of experience in public accounting, with practice concentrations in auditing governmental, nonprofit and for profit entities. Chad has accumulated experience throughout his career in Federal and Florida Single Audit Acts compliance monitoring and auditing. Chad is currently giving presentations on the newly implemented Super Circular changes impacting Federal Single Audits. During his career he has supervised and managed audit engagements for a wide variety of governmental and nonprofit organization clients. In addition, he has performed internal audit work and risk assessments for governmental entities. Chad has been with Carr, Riggs and Ingram, LLC since 2005. Education, Licenses & Certifications

• Bachelor and Master of Accountancy, – University of Mississippi, Oxford MS

• Certified Public Accountant (CPA) – Florida and Mississippi

• Community Association Manager (CAM) – Florida • Certified Information Technology Professional – AICPA




• Emerald Coast Chapter (FICPA) Board Chair • Governmental Finance Officers Association (GFOA)


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Jacob Pratt Senior Accountant

(850) 837-3141 phone

[email protected]

Representative Service Areas • Local Governments • Condominiums and

Homeowner Associations • Nonpublic Companies • School Districts • Nonprofit Organizations • Manufacturing

Experience Jacob Pratt started with CRI after graduating from college and has two years of experience in public accounting and consulting services. Jacob works primarily in the audit department where his focus has been providing services to governmental entities and common interest realty associations. Jacob is a graduate from the University of West Florida, where he was also a member of the men’s soccer team. He has a bachelor’s degree in business administration and a master’s degree in accounting. Education, Licenses & Certifications

• BA, Business Administration – University of West Florida

• Master of Accountancy –University of West Florida


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Nic Fulmer Senior Accountant (850) 837-3141 phone

[email protected]

Experience Nic Fulmer has three years of experience in public accounting and consulting services. Nic specializes in auditing where his primary focus has been providing services to clients in various industries including condominium/homeowner association, nonpublic company, manufacturing and government industries amongst others. Nic is a graduate from Wake Forest University with a bachelor’s degree in communication and also a graduate from Florida State University with a master’s degree in accounting. Education, Licenses & Certifications

• BA, Communication – Wake Forest University • MA (MAcc), Accounting – Florida State University

Representative Service Areas • Automotive Retailers • Condominiums and

Homeowner Associations • Nonpublic Companies • Local Governments • School Districts • Nonprofit Organizations • Manufacturing Representative Clients • Preston Hood Chevrolet

Inc. • Sam Taylor Buick GMC

Cadillac Inc. • Integrated Financial

Systems, LC and Subsidiaries

• LifeSouth Community Blood Centers, Inc.

• Okaloosa County School District

• Santa Rosa Golf and Beach Club, Inc.

• Celebration Community Development District


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C. AUDIT APPROACH Our proposed services require a coordinated effort between us and the District’s team. Planning and continual communication are essential to developing the appropriate procedures, working collaboratively to resolve any identified issues, and meeting your timelines. CRI’s audit approach occurs within a framework of our client’s business and industry; therefore, we assess risk by:

• Understanding management’s perspectives and goals, and • Considering business conditions and threats that could prevent management from achieving its

business objectives. We assess risks in the following areas:


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Our ultimate intent is to drill down from these broad risks to specific financial reporting risks. We understand both these risks and management’s processes and procedures for mitigating them (i.e. internal controls) in order to develop our procedures to carry out our audit responsibilities. Although our audits are conducted through a structured, risk-based model, we focus on understanding the client’s needs, requirements, and expectations. We work collaboratively with management and the Audit Committee (or similar function) to develop a communication and work plan to continuously improve client service, by doing so we help in moving your team from simple compliance to providing you with a competitive advantage.

In planning, we concentrate on “key risks,” (items with a greater risk of a material misstatement, a material weakness in internal controls, or other matters resulting in the issuance of an inappropriate audit report). We focus on “material” items (i.e. those items that would be important to the user of your financial statements). When evaluating materiality of identified misstatements, certain quantitative and qualitative factors must be considered—which may include:

• Impact on operating trends (revenue/income, expenses, net income, etc.). • Nature of the misstatement (i.e., did the misstatement result from an unlawful

transaction?). • Impact on liquidity, capital/surplus, earnings capacity, etc. • Impact to loan covenants and contractual and regulatory requirements.

Consistent communication is a key to completion of the audit. By ensuring constant involvement, we are in a better position to respond to your issues timely and efficiently. Therefore, we plan to meet with your management to:

• Set-up the audit by reviewing the mapping of the District’s financial information (financial statements and notes) to significant processes and IT systems to ensure that all significant account balances, transactions, procedures, and systems are tested as deemed necessary.

• Discuss ongoing changes—specifically new accounting pronouncements and key business transactions in their early stages, enabling us to agree on the resolution of various complex business issues on a timely basis.


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Our audit approach is a four stage approach, as depicted in the summary below. Our client acceptance and risk assessment procedures (as noted on the previous page) occur during detailed conversations and observations with your team. The results of those procedures allow us to tailor an audit program to your specific risks and needs. We then execute the audit, report the results, and evaluate continuous improvement opportunities for ongoing service and benefit to you.

Santa Rosa County School District


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GAAP provides a conceptual framework for accounting, financial reporting, and disclosure. Your application of GAAP varies depending on your facts and circumstances—and interpretations. Our general audit approach as described above is tailored to address the nature and inherent risk of each area. For significant areas, we will:

• Meet with management to gain an understanding of management’s processes and controls.

• Assess and test such controls, as necessary.

• Perform substantive analytical audit procedures and tests of details, as appropriate.

In certain complex areas, we may use functional specialists (e.g. information technology [IT], valuation of investments, and review of actuarial assumptions and calculations) to assist in the evaluation of complicated transactions and judgmental account balances. Additionally, we will review the financial statement disclosures and evaluate the overall transparency of the District’s financial reporting.

Taking into account various items related to the District, such as—but not limited to—industry expertise, knowledge of your organization, preliminary risk assessments, materiality, and the judgmental nature of the accounts, we have outlined below the key areas of audit focus and our proposed strategy.

PROPOSED AUDIT STRATEGY Substantive Procedures

Notes Significant Areas Level of

Risk Test of

Controls Analytics Test of Details

Use of CAATs

Initial audit procedures High - First time audit - all areas will be impacted. - We also will perform the requisite predecessor/successor communications.

Fraud risks Medium - Will meet AICPA requirements of fraud testing. - Fraud is considered an intentional act that results in a material misstatement of the financial statements. - We will gather information to identify risks of material misstatement due to fraud, and evaluate processes that address fraud.

Financial reporting Medium - Period-end financial reporting is critical; financial reporting compiles/reconciles detailed information from underlying processes and systems.

Other estimates and contingencies

Medium - Compensated absences – we will perform tests of details and substantive analytics to substantiate accuracy of account balance.

Manual journal entries Medium - Manual journal entries are risky. Entity level controls Medium - We will gain an understanding of the control

environment, risk assessment, monitoring, information and communication channels to determine the nature, timing, and extent of reliance on and tests of controls; we use all of the above to build the audit approach. - Our goal is to leverage management’s processes to the degree possible, which increases efficiency.

IT systems High - Underlying financial and operational systems supporting the key business cycles play a critical role in the ability to generate and compile complete and accurate financial data. - The IT security, computer operations and program change controls for financially significant applications are vital.


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PROPOSED AUDIT STRATEGY Substantive Procedures

Notes Significant Areas Level of

Risk Test of

Controls Analytics Test of Details

Use of CAATs

Cash and cash equivalents Low - Cash is significant because of the large account balance and number of transactions impacting account.

Investments Medium - Investments are significant due to the account balance and estimates of fair value. In addition, investments will be reviewed to determine whether the District’s Investment policy is being adhered to.

Capital assets and related expenditures

Medium - Capital assets are significant due to the account balance and susceptibility to misappropriation.

Accounts payable and related expenditures

Medium - Accounts payable are significant due to the account balance and number of transactions impacting accounts payable and the related expense accounts.

Payroll, related liabilities and payroll expenditures

Medium - Payroll liability accounts and related expenditures are significant due to the account balance and payroll expenditures comprise a significant portion of the Plan’s expenditures.

Long-term debt / debt covenants

High - Debt may be significant due to the size of account balance and covenants associated with debt. - We will perform tests of compliance through substantive analytics and confirmation of certain data with creditors and other third-parties.

Pension liability Medium - Pension liability is significant due to the size of account balance.

Revenue recognition High - We will test revenue systems and processes and perform a combination of substantive analytical procedures and tests of details to test this area.


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The following graphs depict the timing and key elements of our typical audit process.

TIMING OF AUDIT PROCEDURES

PHASE 2014 2015

FEB

MAR

APR

MAY

JUN

JUL

AUG

SEP

OCT

NO

V

DEC

JAN

FEB

MAR

Client Acceptance & Pre-Planning

Appointment of audit firm

Ongoing consultation on major issues and developments

Meet with management to discuss business risks and scope

Hold CRI engagement team planning meetings

Risk Assessment & Audit Strategy Gain understanding of significant processes and key controls

Perform testing of key controls to reduce substantive testing

Determine nature, timing and extent of substantive procedures

Perform selected substantive procedures as of interim date

Finalize and communicate plan to management/governance

Audit Execution Conduct remaining substantive tests based on the results of audit procedures performed to date

Discuss results of audit work with management

Report & Monitor

Review annual report

Meet with management/governance to discuss results of audit procedures

Issue audited financial statements



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D. QUALITY CONTROL REVIEW

GOVERNMENTAL AUDIT QUALITY CENTER Carr, Riggs & Ingram is a member of the AICPA’s Governmental Audit Quality Center which is dedicated to establishing the highest standards of audit quality in the governmental sector. QUALITY CONTROL POLICIES AND PROCEDURES OF THE FIRM The Firm’s accounting and auditing practice quality control policies are designed and implemented by its Quality Control Committee. The Quality Control Committee is headed by the Committee Chairman, the Audit Director and the Scholar-in-Residence. The Scholar-in-Residence is a unique position in our profession and is held by an accounting professor at Troy University who is also a partner in our Firm. The Scholar-in-Residence’s sole responsibility with our Firm is to ensure the Quality Control aspects of our Firm are the highest in the profession. We believe we are unequaled in that regard. We would be happy to provide you with a complete copy of our Firm’s Quality Control Document at your request. INTERNAL INSPECTION PROGRAM As part of our Firm’s monitoring of its quality control policies and procedures, we perform an annual internal inspection program. That inspection is performed by member of the Quality Control Committee under the direction of the Scholar-in-Residence. The results and recommendations of our internal inspection are provided to all personnel involved in accounting and auditing services. CONFIDENTIALITY The Carr, Riggs & Ingram Employee Handbook provides the Firm’s written policy regarding client confidentiality and states, “Privacy and trust are implicit in the accounting profession. Every person employed by the Firm is obligated to refrain from any discussion or disclosure of client matters to outsiders, including members of one’s own family.” EXTERNAL QUALITY CONTROL REVIEW The ultimate measurement of an auditing firm’s quality control standards are the results of its external peer review. Our most recent peer review was completed in October, 2013 and resulted in a peer review rating of pass. This represents the highest level of quality as defined by the American Institute of Certified Public Accountants’ Peer Review Program. We are currently in the process of undergoing our 2016 peer review


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February XX, 2017 The School Board of Santa Rosa County, Florida 5086 Canal Street Milton, FL 33570 We are pleased to confirm our understanding of the services we are to provide The School Board of Santa Rosa County, Florida for the year ended June 30, 2017. We will audit the financial statements of the governmental activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements of The School Board of Santa Rosa County, Florida as of and for the year ended June 30, 2017. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement The School Board of Santa Rosa County, Florida’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to The School Board of Santa Rosa County, Florida’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:

1) Management’s Discussion and Analysis. 2) Budgetary Comparison Schedule. 3) Schedule of Funding Progress for Other Post-Employment Benefits. 4) Schedule of Proportionate Share of Net Pension Liability – Florida Retirement System Pension

Plan 5) Schedule of Contributions – Florida Retirement System Pension Plan 6) Schedule of Proportionate Share of Net Pension Liability – Health Insurance Subsidy Pension

Plan 7) Schedule of Contributions – Health Insurance Subsidy Pension Plan

We have also been engaged to report on supplementary information other than RSI that accompanies The School Board of Santa Rosa County, Florida’s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the

underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole: 1) Schedule of Expenditures of Federal Awards Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on—

• Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards.

• Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states that (1) the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance, and (2) the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. The Uniform Guidance report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in accordance with the Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the Board Members and Chief Executive Officer of The School Board of Santa Rosa County, Florida. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement.

Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an

opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of The School Board of Santa Rosa County, Florida’s compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable procedures described in the applicable Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of The School Board of Santa Rosa County, Florida’s major programs. The purpose of these procedures will be to express an opinion on The School Board of Santa Rosa County, Florida’s compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Other Services We will also assist in preparing the financial statements and related notes of The School Board of Santa Rosa County, Florida in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. We will perform the services in accordance with applicable professional standards. The other services are limited to the financial statements, schedule of expenditures of federal awards, and related notes services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.

Management Responsibilities Management is responsible for (1) establishing and maintaining effective internal controls, including internal controls over federal awards, and for evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; (2) following laws and regulations; (3) ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and (4) ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations (including federal statutes) and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance, (3) additional information that we may request for the purpose of the audit, and (4) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. Management is also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements, or abuse that we report. Additionally, as required by the Uniform Guidance, it is management’s responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; promptly follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards

(including notes and noncash assistance received) in conformity with the Uniform Guidance and. You agree to include our report on the schedule of expenditures of federal awards in any document that contains and indicates that we have reported on the schedule of expenditures of federal awards. You also agree to [include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our report thereon OR make the audited financial statements readily available to intended users of the schedule of expenditures of federal awards no later than the date the schedule of expenditures of federal awards is issued with our report thereon]. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; (2) you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards. You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to [include the audited financial statements with any presentation of the supplementary information that includes our report thereon OR make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon]. Your responsibilities include acknowledging to us in the written representation letter that (1) you are responsible for presentation of the supplementary information in accordance with GAAP; (2) you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; (3) the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and (4) you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. You agree to assume all management responsibilities relating to the financial statements, schedule of expenditures of federal awards, and related notes, and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements, schedule of expenditures of federal awards, and related notes and that you have reviewed and approved the financial statements, schedule of expenditures of federal awards, and related notes prior to their issuance and have accepted responsibility for them. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, with

suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them. Engagement Administration, Fees, and Other We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing. At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management’s responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors’ reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after the end of the audit period. We will provide copies of our reports to District; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Carr, Riggs & Ingram, LLC and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to the Florida Auditor General or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of CRI personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for this engagement will be retained for a minimum of seven years after the report release date or for any additional period requested by the Florida Auditor General. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation. We expect to begin our audit on approximately July 1 and to issue our reports no later than the following January 31, 2018. Alan Jowers is the engagement partner and is responsible for supervising the engagement and signing the reports or authorizing another individual to sign them. Our fee for these services will be at our standard hourly rates except that we agree that our fee will not exceed $XX,XXX. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. In accordance with our firm policies, work may be suspended if your account becomes overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our

report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate before we incur the additional costs. Dispute Resolution In the event of a dispute between the parties which arises out of or relates to this contract or engagement letter, the breach thereof or the services provided or to be provided hereunder, and, if the dispute cannot be settled through negotiation, the parties agree that before initiating arbitration, litigation or some other dispute resolution procedure, they will first to try in good faith to resolve the dispute through non-binding mediation. The mediation will be administered by the American Arbitration Association under its Dispute Resolution Rules for Professional Accounting and Related Services Disputes. The costs of any mediation proceedings shall be shared equally by all parties. Electronic Data Communication and Storage and Use of Third Party Service Provider In the interest of facilitating our services to your company, we may send data over the Internet, securely store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to your company may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as, but not limited to, providers of tax return preparation software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require our third-party vendors to do the same. You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors. You consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement. To enhance our services to you, we will use a combination of remote access, secure file transfer, virtual private network or other collaborative, virtual workspace or other online tools or environments. Access through any combination of these tools allows for on-demand and/or real-time collaboration across geographic boundaries and time zones and allows CRI and you to share data, engagement information, knowledge, and deliverables in a protected environment. In order to use certain of these tools and in addition to execution of this acknowledgement and engagement letter, you may be required to execute a separate client acknowledgement or agreement and agree to be bound by the terms, conditions and limitations of such agreement. You agree that CRI has no responsibility for the activities of its third-party vendors supplying these tools and agree to indemnify and hold CRI harmless with respect to any and all claims arising from or related to the operation of these tools. While we may back up your files to facilitate our services, you are solely responsible for the backup of your files and records; therefore, we recommend that you also maintain your own backup files of these records.

We appreciate the opportunity to be of service to The School Board of Santa Rosa County, Florida and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us. Very truly yours,

CARR, RIGGS & INGRAM, LLC Certified Public Accountants RESPONSE: This letter correctly sets forth the understanding of The School Board of Santa Rosa County, Florida. Management signature: ____________________________ Title: ________________________________________________ Date: ________________________________________________ Governance signature: ___________________________ _ Title: _______________________________________________ Date: _______________________________________________

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