2. Issuance of an Independent Auditor s Report (an opinion) on whether:

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1 January 30, 2015 To the Staff, Request for Proposals Workgroup, and Board of Nevadaworks Thank you for giving Eide Bailly LLP the opportunity to propose on audit services to Nevadaworks for the fiscal years ending June 30, 2015 through June 30, Scope of Work It is our understanding, based on the request for proposals as well as auditing standards, that the scope of the work for the fiscal years ending June 30, 2015, 2016, and 2017 for Nevadaworks is as follows: 1. Performance of the audit of the financial statements of Nevadaworks in accordance with generally accepted auditing standards as adopted by the AICPA, generally accepted governmental auditing standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and an audit of each major federal award program in accordance with OMB Circular-A133, Audits of States, Local Governments and Non-Profit Organizations. 2. Issuance of an Independent Auditor s Report (an opinion) on whether: a. the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Nevadaworks and the related notes to the financial statements present fairly, in all material respects, the respective financial position and the respective changes in financial position in accordance with accounting principles generally accepted in the United States of America; b. the Schedule of Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial statements taken as a whole. 3. Issuance of a Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. 4. Issuance of an Independent Auditor s Report on Compliance for Each Major Program and on Internal Control over Compliance Required by OMB Circular A-133 for Nevadaworks. 5. Auditor comments on compliance with certain provisions of Nevada Revised Statutes (NRS) as required by NRS. 6. Issuance of required communications with those charged with governance stemming from the audit services. Timeliness We will meet your deadlines. Our professionals are trained to anticipate, identify and respond to your needs in a timely manner. We believe in clear, up-front and open communication with no surprises. We understand and will comply with the schedules and scope for the audit, as outlined in your Request for Proposals, and will perform all work within the timeframes outlined Kietzke Ln., Ste. 150 Reno, NV T F EOE

2 We Want to Work with You The following pages highlight our Firm s strengths and demonstrate why Eide Bailly merits serious consideration. Know that you will be a highly valued client. Please let the following serve as our commitment to provide the services requested in your RFP. Dan Carter is authorized to make representations for Eide Bailly and bind the Firm to a legal contract with Nevadaworks. Eide Bailly and each of the professional staff assigned to Nevadaworks are properly registered and licensed to practice in Nevada. Dan Carter is currently a licensed Certified Public Accountant in the State of Nevada. Independence Eide Bailly is independent of Nevadaworks as defined by the generally accepted auditing standards, the U.S. General Accountability Office s Government Auditing Standards and Nevada Revised Statutes (NRS). Within the past five years, the Firm has not had any relationships involving Nevadaworks. Should Eide Bailly enter into any professional relationships deemed relevant during the course of this engagement, we will notify you in writing of such relationship. The firm has received no reprimand or penalties from the Nevada State Board of Accountancy. Value for Fees Eide Bailly has established a reputation of providing quality work at a fair price. Our fees are based on an understanding of the scope of work and the level of involvement by Nevadaworks staff. In the event you request additional services, Eide Bailly will obtain your agreement on fees before such work would commence. In other words, there will be no hidden fees. Our proposed all-inclusive fee for audit services for each of the three years is $23,200. We welcome the opportunity to discuss this proposal with you. Sincerely, Dan Carter, CPA Partner Eide Bailly LLP 5441 Kietzke Ln., Ste. 150 Reno, NV T F

3 Experience the Eide Bailly Difference January 30, 2015 Proposal for Audit Services Nevadaworks Eide Bailly LLP Dan Carter, CPA 5441 Kietzke Lane, Suite 150 Reno, NV T F dcarter@eidebailly.com

4 Contents Profile of Proposer... 1 Summary of Proposer s Qualifications... 5 Work Plan and Cost Appendicies... 14

5 Profile of Proposer Eide Bailly at a Glance 1,500 professionals Eide Bailly Background Founded in 1917, Eide Bailly is a Top 20 CPA firm in the nation, with 28 offices in 12 states and is Nevada s first regional CPA firm with offices in Reno, Las Vegas, Fallon and Elko. Nevadaworks will be served from our Reno, Nevada office. The following map identifies Eide Bailly s office locations and client locations throughout the nation. 28 offices across 12 states 180 Governmental audit professionals Firmwide, with more than 50 located in Nevada Over 550 governmental clients Firmwide, with more than 50 located in Nevada. You will find professionals at Eide Bailly who have a genuine interest in helping you and your business grow and succeed. Our clients benefit from local, personal service and, at the same time, enjoy access to 1,500 professionals with diverse skill sets and experiences. Governmental Experience The governmental industry represents Eide Bailly s third largest niche area with 550 governmental clients Firmwide. These clients include various governmental entities, including cities, counties, fire districts, school districts, States and state agencies, tribal entities, water districts, wastewater treatment facilities and housing authorities. 1

6 Profile of Proposer More than 180 professionals at Eide Bailly participate in the Firm s Governmental Services Group, specializing in serving our governmental clients. Annually, these professionals perform more than 120,000 service hours for clients within the government industry. These professionals share information, learn from others and stay up-to-date on industry developments. To gain the greatest benefit, the knowledge is shared with professionals across the Firm. Single Audit Experience Eide Bailly has experience providing single audits related to federal expenditures which ensure our clients remain compliant. Our single audits include an audit of both the financial statements and the federal awards. We also assist in the preparation of the data collection form and prepare the reporting package for submission to the federal audit clearinghouse. Eide Bailly audits more than $10 billion in federal expenditures, which provides us with extensive experience in single audits. Paired with our many years of experience, we are qualified to effectively work with Nevadaworks to ensure that federal requirements are met. In addition, Eide Bailly participates semi-annually in the Single Audit Roundtable, which is a meeting of federal single audit coordinators and public accountants to discuss issues related to auditing federal dollars. We are involved first-hand as new items are discussed and clarifications are provided for different areas. Industry Involvement Eide Bailly governmental professionals are well-positioned in organizations associated with governmental entities. We are members of the AICPA Governmental Audit Quality Center, whose primary purpose is to promote the importance of quality government audits. We have also held leadership roles in the GFOA at both the national and local levels. In an industry where standards continually evolve and change, Eide Bailly makes it a priority to stay current and assist our clients with necessary changes. Several Eide Bailly professionals are on committees that have input into how new standards are written. This enables us to be involved from the beginning and influence the final outcome. Our clients benefit from our strong understanding of the standards and how they may affect their organization. 2

7 Profile of Proposer Peer Review A copy of our Firm s most recent peer review is included in Appendix A of this technical proposal. As the governmental industry is the Firm s third largest niche, the quality review included several governmental engagements. Desk Reviews OMB Circular A-133 and federal grant agreements and contracts may require the review of financial statements and/or working papers by a federal or state agency. As these reviews are conducted, Eide Bailly cooperates fully with the agency requiring such reviews. All reviews have been resolved satisfactorily. No disciplinary action has been taken or is currently pending against the Firm as it relates to our assurance practice during the past five years by state regulatory bodies or professional organizations. Reno Office Experience The Reno office of Eide Bailly will have primary responsibility for providing audit services to Nevadaworks. Charted below is a breakdown, by category, of the professional staff that will be assigned to Nevadaworks audit engagements; all of which will be staffed by our Reno office on a full-time basis, unless indicated otherwise: Assigned to Nevadaworks Classification Service Team Partner 1 Lead Audit Associate 1 Audit Associate 1 Professionals in the Reno office, during their tenure with Kafoury, Armstrong & Co., have been performing audits in Nevada for many years, and in the Reno office, governmental audit is our largest niche area. In addition we have several staff in the Reno office with specific experience performing the single audit of the programs included in the WIA Custer. We serve a wide range of audit clients including governmental entities, nonprofit organizations, gaming establishments, manufacturing and distribution companies, employee benefit plans and insurance companies. 3

8 Profile of Proposer Fee Structure We have put a great deal of thought and analysis into our proposed fees. In order to determine a reasonable fee, we considered the impact of following on the upcoming audits of Nevadaworks: Implementation of GASB Statement No. 68, and Impact on the Single Audit in light of OMB s released new guidance on Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which has been dubbed the Super Circular. The fee quotes anticipate there will be no significant accounting or audit changes within in the industry (other than those identified above) or significant changes within Nevadaworks that would impact the audits. If such changes occur, we will negotiate with Nevadaworks to determine an appropriate revised fee. Based on the above, our proposed all-inclusive costs for the completion of the services requested by Nevadaworks for the fiscal years ending June 30, 2015, 2016 and 2017 are as follows: June 30, 2015 $23,200 June 30, 2016 $23,200 June 30, 2017 $23,200 Billing Policy Regarding Inquiries We have found that clients appreciate access to all of their service team members. We embrace this need and will ensure all our team members are available to service your questions and issues. This level of service is included in the scope of the engagement. If a particular issue surfaces that falls outside the scope of this engagement, we will bring it to your attention and obtain approval before proceeding on a path of resolution. 4

9 Summary of Proposer s Qualifications National Resources When you work with Eide Bailly, you have access to 1,500 talented staff members across the Firm with diverse experiences, skill sets and expertise. We are passionate about our work and your success. In selecting our proposed service team for Nevadaworks, we focused on two primary factors: technical/industry expertise and balanced hours. Significant involvement by upper level professionals with governmental expertise is one of the key features in our audit plan, as well as a service team with prior experience auditing WIA. Service Team Members Dan Carter, CPA will lead the team and serve as Engagement Partner and if awarded this engagement, will serve as your primary contact. Additional members of the service team will include Alyce Kugler and Christina Williams. Each of these individuals have previous experience auditing WIA. It is Eide Bailly s policy to have an engagement quality review on all engagements with a single audit and/or other factors as defined by the Firm s Quality Control Document. These partners are selected by the Firm s National Director of Assurance Services from an approved listing of partners in the Firm with industry specific experience. Nevadaworks Dan Carter Partner Engagement Quality Review Alyce Kugler Lead Audit Associate Christina Williams Audit Associate 5

10 Summary of Proposer s Qualifications Your service team has extensive experience in the government industry. The following is an overview of the service team. You will find resumes for each team member in Appendix B. Dan Carter, CPA, Partner Dan will serve as the Engagement Partner with responsibility for assuring audit quality and issuing the audit reports in accordance with established deadlines. He will obtain and review audit progress reports as provided by the Lead Audit Associate. He will be present at entrance, progress, and exit conferences, and will be onsite and/or available during fieldwork. Dan has 12 years in public accounting, with experience in the governmental industry throughout his entire career. Dan is an audit partner located in our Reno, NV office and is registered and licensed to practice as a certified public accountant in Nevada. Dan has extensive knowledge and experience with the GASB standards in providing technical assistance to clients and specific experience with the implementation of the new GASB pronouncements. Dan is a member of the AICPA and Nevada Society of Certified Public Accountants (NSCPA). Dan has approximately 120 hours of relevant continuing education over the past three years, with over 40 of his hours directly related to advanced governmental training. (See Appendix C). 6

11 Summary of Proposer s Qualifications Alyce Kugler, Lead Audit Associate Alyce will serve as the Lead Audit Associate with responsibility for organizing and carrying out the audit engagements, including direct communication with Nevadaworks management team, and providing direction to the associate team member. She has more than two years in public accounting, with experience in the governmental industry throughout her entire career. Alyce is located in our Reno, Nevada office. Alyce has specific experience with single audits performed in accordance with OMB Circular A-133 and has worked on the single audit of the programs included in the WIA Cluster. Alyce has 65 hours of relevant continuing education over the last two years. (See Appendix C). Christina Williams, Audit Associate Christina will serve as an Audit Associate and will be responsible for performing audit field work under the direction of Alyce. Christina has two years of experience in public accounting. Christina has passed all parts of the CPA exam and is currently fulfilling the experience requirement for certification as a CPA. Christina is located in our Reno, Nevada office. She has completed 46 hours of continuing education over the past two years. (See Appendix C). Affirmative Action Eide Bailly adheres to the principles of Affirmative Action through our daily human resources and business operations practices. Members of your service team and all members of Eide Bailly operate within the Affirmative Action guidelines and value its objectives. 7

12 Summary of Proposer s Qualifications Continuity of Staff To help ensure a strong business relationship and to minimize disruptions, we keep staffing changes to a minimum. Compared to the national average, Eide Bailly experiences a high retention rate which translates to providing our clients with consistent service teams. We will strive for continuity of staff for your engagement. With this continuity comes quality, as team members knowledge of your organization grows from year to year. Eide Bailly Firmwide Staff Retention Rate 8

13 We asked our clients to describe Eide Bailly... invaluable to our success leading-edge experts resourceful in recommending strategies there for us treats us as a valued customer passionate about helping clients valued business advisors. We encourage you to contact our clients so they can share their personal Eide Bailly experience with you. Summary of Proposer s Qualifications Similar Engagements with Other Governmental Agencies As a top 20 CPA firm with 28 offices in 12 states, Eide Bailly is the firm of choice for 44,000 clients. We recently asked our clients what they valued most about their relationship with our Firm. Industry knowledge, attentive service, genuine advice and friendly people were just a few of the responses we received. Our clients are truly the best critics of our service. The following is a representative listing of Nevada state and local government clients currently or recently (with the last three years) served by Eide Bailly as auditors, consultants, or both. State Government State of Nevada Legislative Counsel Bureau Local Government Investment Pool Nevada Higher Education Tuition Trust Fund Department of Education, Training, and Rehabilitation (Services to the Blind) (Agreed-Upon Procedures) Department of Health and Human Services (Subrecipient Monitoring) Nevada Capital Investment Corporation Local Government Cities Las Vegas Sparks Carlin Lovelock Elko Fernley Fallon Counties Washoe Clark Carson City Elko Pershing Douglas Churchill Eureka School Districts Washoe County Clark County Elko County Lander County Churchill County Eureka County 9

14 Summary of Proposer s Qualifications Special Districts Reno-Tahoe Airport Authority Reno-Sparks Convention & Visitors Authority Lovelock Meadows Water District Regional Transportation Commission Truckee Meadows Fire Protection District Sierra Fire Protection District Churchill County Economic Development Authority North Lake Tahoe Fire Protection District Clark County Water Reclamation District Truckee Meadows Water Authority Truckee Meadows Water Reclamation Facility Truckee Meadows Regional Planning Agency West Wendover Recreation District Elko Convention & Visitors Authority Central Dispatch Administrative Authority Elko Television District Elko County Recreation Board Henderson District Public Libraries Elko Convention & Visitors Authority Clark County Department of Aviation Incline Village General Improvement District Pershing County Tourism Authority Listed below are three (3) of the Reno office s current clients for which we provide services similar to those requested in the request for proposals. Similar Engagements Client Name Partner Contact Carson City, Nevada Dan Carter Nick Providenti, CPA Finance Director Truckee Meadows Fire Protection District/Sierra Fire Protection District Nevada Higher Education Tuition Trust Fund Felicia O Carroll (Dan Carter serves as Project Manager) Dan Carter 10 Vicki Van Buren Chief Fiscal Officer Sheila Salehian Senior Deputy Treasurer

15 Work Plan and Cost Our Commitment Positive experience Partner involvement Frequent communication Timely service Eide Bailly Audit Methodology At Eide Bailly, we promise you a positive overall experience. While we recognize that multiple firms are capable of accomplishing the objectives of an audit, our team understands that every situation and every organization is different and we tailor our approach based on the needs of each client. One of the hallmarks of our audit approach is the high level of partner involvement in the audit. Our partners are involved with our clients and accessible throughout the year. Additionally, our clients experience a communication approach that stands apart in both style and frequency. Because we recognize that effective communication is critical throughout the entire audit process, our service approach is one where communication begins with planning and continues throughout the year. As described above, our proposed fee for each year is $23,200 and our invoices for these fees will be rendered each month as work. The fee is based on anticipated cooperation from Nevadaworks staff in the preparation of confirmations, responding to audit inquiries, and locating documents selected by us for testing. Audit Process Our audit approach is designed to collaborate with Nevadaworks and achieve optimal results. The approach consists of six major components: Planning, Interim Work, Fieldwork and Financial Statement Review, Final Report and Data Collection Form, Exit Conferences and Presentations, and Ongoing Communication. Planning (May-June): Develop audit timeframe Discuss new standards impacting Nevadaworks during the audit year Provide listing of audit information requested from Nevadaworks (i.e. PBC list) Interim Work (June): Gain knowledge of organization and environment Perform analytical procedures to identify audit risk areas Consider fraud through inquiry and brainstorming Perform risk assessment over key internal controls, including assessment of risk over IT controls Review minutes Determine audit procedures by area, based on results of planning and risk assessment Determine confirmation needs 11

16 Work Plan and Cost Fieldwork and Financial Statement Review (August-October): Audit areas based on risk assessment Select major federal award programs for audit using a risk-based approach Audit compliance over major federal award programs Obtain and prepare schedules and analyses supporting the financial information and major federal award program compliance requirements Discuss proposed journal entries with management Discuss preliminary findings, if any, with management Finalize findings, if any, and receive management s response to the findings Review DRAFT financial statements and provide comments to management Final Report and Data Collection Form (October-November): Provide assistance as needed in the printing, binding, and delivery of the final financial statements. Assist in preparation and submission of the data collection form to the federal clearinghouse Exit Conferences and Presentations (November-December): Discuss audit process with management and develop improvements for subsequent years Attend Nevadaworks Board and or Council meeting and present as needed Ongoing Communication (December-May): We are available throughout the year to provide independent guidance and assistance Level of Staff and Number of Hours for Each Segment During the engagement, Eide Bailly segregates the audit steps for each significant audit area. We anticipate the following to be a realistic summary of audit areas and the estimated hours necessary to complete the work by staff level. Audit Area Engagement Partner Lead Audit Associate Audit Associate Clerical Planning Interim Work Fieldwork and Financial Statement Review Final Report and Data Collection Form Exit Conferences and Presentations Total

17 Why Choose Eide Bailly Our work with clients is more than an engagement. It s a relationship, built on value and trust and results. When working with Eide Bailly, you will be: The Eide Bailly Difference Many people ask what the Eide Bailly Difference is. The difference is the client experience. At Eide Bailly, we promise our clients an experience, second to none, where they feel understood, connected and confident. Understood You have goals and dreams. We listen carefully to learn how we can help you now and in the future. By applying our technical and industry knowledge, we make the complex simple. If it s important to you, it s important to us. Connected Our professionals bring their expertise and thought leadership to every interaction with you. You will benefit from new ideas, opportunities and solutions as they happen. We ll connect you with the right resources and deliver comprehensive solutions in a respectful, peer-to-peer approach. We keep the answers within your reach. Confident With Eide Bailly beside you, you ll feel confident addressing challenges and embracing opportunities as they arise. We go the extra mile to deliver unmatched solutions for your business. Success is demanding. We ve got your back. We Want to Work with the Nevadaworks Our people are excited about the opportunity to work with you and build a trusting relationship with your team. We look forward to working with Nevadaworks. 13

18 Appendix A Peer Review Report 14

19 15

20 Appendix B Team Resumes 16

21 Dan Carter, CPA, MACC Partner Knowledge and Experience More than 12 years of public accounting experience specializing in providing services to the governmental and gaming industries. Member of the GFOA special review committee Specific experience includes role as Engagement Partner of the following governmental clients in the last three years: o Carson City, Nevada o Nevada Capital Investment Corporation o State of Nevada Higher Education Tuition Trust Fund o State of Nevada Local Government Investment Pool o Legislative Counsel Bureau o Truckee-Carson Irrigation District Professional Memberships American Institute of Certified Public Accountants Nevada Society of Certified Public Accountants Designations & Licensures Certified Public Accountant, Nevada Education Master of Accountancy University of Nevada, Reno Bachelor of Science, Agricultural Business Cal Poly, San Luis Obispo 17

22 Alyce Kugler Lead Audit Associate Knowledge and Experience Two years of public accounting experience providing audit services primarily to the governmental and employee benefit plan industries. Works with governmental and employee benefit plan clients, providing financial statement auditing and compliance testing, including Single Audits required by OMB Circular A-133. Responsibilities include performing various components of audit engagements. Specific experience includes role as audit associate of the following governmental clients in the last two years. o Carson City, Nevada o North Lake Tahoe Fire Protection District o Pershing County, Nevada o State of Nevada o Reno Tahoe Airport Authority o Regional Transport Commission Education Bachelor of Science in Business Administration, Accounting University of Nevada 18

23 Christina Williams Lead Audit Associate Knowledge and Experience Two years of public accounting experience providing audit and assurance services to local governments, gaming establishments and non-profit organizations. Specific governmental client experience includes working as an Audit Associate on the following engagements: o Washoe County School District o State of Nevada o Regional Transportation Commission o Truckee Meadows Water Authority o Resorts West Education Bachelor of Science in Business Administration, Accounting University of Nevada, Reno 19

24 Appendix C Relevant Continuing Professional Education 20

25 Daniel Carter, CPA Relevant CPE Completion Date Activity Title Sponsor Format Total 1/13/2012 Regional Professional Development Conference AGA Live Seminar 9 4/30/2012 April Technical Topics- How To Kafoury, Armstrong & Co. Online (Audio - Live) 1 Small Business Development Center, Our Role in 5/16/2012 Economic Development in Nevada NVCPA Live Seminar 1 7/11/2012 GAAFR Training The Government Finance Officers Video (Group) 2 7/17/2012 Revisions to GFOA Blue Book Kafoury, Armstrong & Co. Webconference 1 10/18/2012 Audit Sampling Thomson Reuters Webconference 4 12/7/2012 Clarified SAS Overview Kafoury, Armstrong & Co. Webconference 3 12/29/2012 GAO Standards: Yellow Book MicroMash Online (Self-Study) 7 1/11/2013 Professional Development Conference AGA- Northern Nevada Chapter Live Seminar 13 1/11/2013 Professional Development Conference AGA- Northern Nevada Chapter Teaching (CE Presenter) 4 4/24/2013 GASB Updates State of Nevada Controller's Office Live Seminar /29/2013 Professional Ethics Update: Focus on Independence Kafoury, Armstrong & Co. Webconference 4 6/5/2013 GFOA 107th Annual Conference GFOA Live Seminar 21 7/29/2013 Single Audit Update Kafoury, Armstrong & Co. Webconference 2 7/30/2013 Group Audit Standard Kafoury, Armstrong & Co. Teaching (CE Presenter) /29/2013 General Session: Barry Melancon, President AICPA Leading Edge Live Seminar 1 10/29/2013 Internal Technology SIG Leading Edge Live Seminar 6.5 1/10/2014 Professional Development Conference AGA Northern Nevada Chapter Live Seminar 15 5/28/2014 GASB 65 Implementation Kafoury, Armstrong & Co. Webconference 1 TOTAL:

26 Alyce Kugler Relevant CPE Completion Date Activity Title Sponsor Format Total 6/5/2013 Checkpoint: elearning - Introduction to Checkpoint Thomson Reuters Online (Self-Study) 1 Checkpoint: elearning - Navigating Search Results 6/5/2013 and Documents Thomson Reuters Online (Self-Study) 1 Checkpoint: elearning - News, History, Folders and 6/5/2013 Other Features Thomson Reuters Online (Self-Study) 1 7/24/2013 Staff Level I Training Kafoury, Armstrong & Co. Live Seminar 25 7/25/2013 Gaming Training Kafoury, Armstrong & Co. Live Seminar 8 2/4/2014 Tax Update Kafoury, Armstrong & Co. Webconference 1 2/11/2014 Business Entity Tax Issues Kafoury, Armstrong & Co. Webconference 1 2/13/2014 Level I Tax Training Kafoury, Armstrong & Co. Live Seminar 2 2/18/2014 Interest, Dividends and Net Investment Income Kafoury, Armstrong & Co. Webconference 1 7/25/2014 Staff Level II Training Kafoury, Armstrong & Co. Live Seminar 24 TOTAL: 65 Christina Williams Relevant Completion Date Activity Title Sponsor Format Total 2/4/2014 Level I Tax Training Kafoury, Armstrong & Co. Live Seminar 2 2/4/2014 Tax Update Kafoury, Armstrong & Co. Webconference 1 2/11/2014 Business Entity Tax Issues Kafoury, Armstrong & Co. Webconference 1 2/18/2014 Interest, Dividends and Net Investment Income Kafoury, Armstrong & Co. Webconference 1 2/25/2014 Pass-Throughs Kafoury, Armstrong & Co. Webconference 1 OMB A-133: Assessing & Testing Internal Controls & 6/24/2014 Testing Compliance with Laws and Regulations AICPA Online (Self-Study) 1 6/24/2014 OMB A-133: Audit Reports AICPA Online (Self-Study) 1 OMB A-133: Identifying Federal Assistance and 6/24/2014 Determining Major Programs AICPA Online (Self-Study) 1 6/24/2014 OMB A-133: Introduction AICPA Online (Self-Study) 1 Governmental Accounting and Reporting: Fund 6/25/2014 Accounting AICPA Online (Self-Study) 2 Governmental Accounting and Reporting: Preparing 6/25/2014 the Government-Wide Financial Statements AICPA Online (Self-Study) 3 Government Auditing Standards: Standards for 6/26/2014 Financial Audits and Attestation Engagements AICPA Online (Self-Study) 2 Government Auditing Standards: Standards for Use 6/26/2014 and Application of GAGAS, General Standards AICPA Online (Self-Study) 2 Governmental Accounting and Reporting: Fund 6/26/2014 Reporting AICPA Online (Self-Study) 3 7/25/2014 Staff Level II Training Kafoury, Armstrong & Co. Live Seminar 24 TOTAL:

27 Appendix D Certifications 23

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31 CULTURE The Foundation of Success Caring for our external and internal clients with a passion to go the extra mile. Respecting our peers and their individual contributions. Conducting ourselves with the highest level of integrity at all times. Trusting and supporting one another. Being accountable for the overall success of the Firm, not just individual or office success. Stretching ourselves to be innovative and creative, while managing the related risks. Recognizing the importance of maintaining a balance between work and home life. Promoting positive working relationships. And, most of all, enjoying our jobs and having fun!