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• <br /> • <br /> • <br /> • <br /> • control. Marcum's commitment to audit quality is demonstrated by the results of our PCAOB inspection <br /> • which illustrates a 0% deficiency rate. <br /> • <br /> • TRANSITION EXPERIENCE: Our team offers a great deal of experience with transitioning to new clients and our <br /> process streamlines the transition while minimizing the disruption to you during the auditor change.As a result of having <br /> • a new team with a new approach, we offer you a different look at your systems with no pre-disposition to those systems. <br /> • <br /> • ABILITIES AND EXPERIENCE OF PROFESSIONAL STAFF: For this proposed engagement Marcum has <br /> • assembled an audit team whose skills and experience match the requirements of the City. The proposed client <br /> service and audit engagement partner. Michael D. Futterman has extensive experience in performing audits of <br /> • governmental entities. Michael is also the partner-in-charge of governmental services for the Southeastern region of <br /> • Marcum. He will be supported by an audit senior manager. Enrique Llerena, a quality control reviewer. Beila Sherman <br /> • and a team of professionals. All decisions that affect the planning,execution and completion of the proposed audit will be <br /> made by Michael Futterman. His experience in conducting audits for other governmental entities brines a wealth of <br /> • knowledge and gives us the opportunity to be more efficient and effective to the City. Tab 4 of the proposal further <br /> • details the qualifications of the proposed engagement team. <br /> • <br /> • The issues of audit quality and technical proficiency are important matters for consideration. Equally important is <br /> a firm's commitment to continuing communications and providing a high caliber of professional service in a timely <br /> • manner.Accounting firms, like people, have distinctive personalities. Perhaps the quality that best describes Marcum <br /> • is our ability to go beyond the routine,to provide an extra dimension in quality,effort and service to our clients. <br /> • Marcum members are always accessible and are sensitive to your needs. We will be available to answer questions, <br /> discuss audit issues, and provide solutions to such issues throughout the year as they arise. We believe that this <br /> • commitment and performance, as well as our commitment to ongoing communication with you, sets Marcum apart <br /> • from other firms. Although our fees may not be the lowest,our service, our technical competency,and our value <br /> • to you will be unparalleled. Our Florida offices are located in Miami. Fort Lauderdale. \Vest Palm Beach and <br /> • Orlando. We currently have 180 employees in our four Florida offices, however the resources of all of our offices are <br /> available to us. <br /> • <br /> 0 Our technical competencies will be essential over the next several years with the implementation of new significant <br /> • Governmental Accounting Standards Board pronouncements. This assistance will be provided at no additional <br /> cost to the City. <br /> • <br /> • We welcome the opportunity to answer any questions and to provide further information regarding our services and <br /> • experience. Thank you for your consideration. <br /> • <br /> • Sincerely, <br /> • <br /> • Marcum LLP <br /> • Michael D. Futterman, CPA, Partner <br /> • Authorized to represent and contractually bind the Firm <br /> • N-Iichael.Futterman@marcumllp.com <br /> • <br /> •• MARCUM <br /> • ACCOUNTANTS • ADVISORS <br /> • <br />