Windsor Cay Community Development District Meeting Agenda January 24, 2024 January 17, 2024 Board of Supervisors Windsor Cay Community Development District Dear Board Members: The special meeting of the Board of Supervisors of Windsor Cay Community Development District will be held on Wednesday, January 24, 2024 at 10:30 AM at The Cooper Memorial Library, 2525 Oakley Seaver Drive, Clermont, FL 34711. Following is the advance agenda for the meeting: Audit Committee Meeting 1. Roll Call 2. Public Comment Period 3. Review of Proposals and Tally of Audit Committee Members Rankings a. Grau & Associates b. Berger, Toombs, Elam, Gaines and Frank 4. Adjournment Board of Supervisors Meeting 1. Roll Call 2. Public Comment Period 3. Approval of Minutes of the December 13, 2023 Audit Committee Meeting and Board of Supervisors Meeting 4. Acceptance of the Rankings of the Audit Committee and Authorizing Staff to Send a Notice of Intent to Award 5. Staff Reports a. Attorney b. Engineer c. District Manager’s Report i. Balance Sheet and Income Statement ii. Check Register d. Field Manager’s Report 6. Other Business 7. Supervisors Requests 8. Adjournment Sincerely, George S. Flint George S. Flint District Manager Proposal to Provide Financial Auditing Services: WINDSOR CAY COMMUNITY DEVELOPMENT DISTRICT Proposal Due: January 10, 2024 5:00PM Submitted to: Windsor Cay Community Development District c/o District Manager 219 East Livingston Street Orlando, Florida 32801 Submitted by: Antonio J. Grau, Partner Grau & Associates 951 Yamato Road, Suite 280 Boca Raton, Florida 33431 Tel (561) 994-9299 (800) 229-4728 Fax (561) 994-5823 tgrau@graucpa.com www.graucpa.com Table of Contents Page EXECUTIVE SUMMARY / TRANSMITTAL LETTER . 1 FIRM QUALIFICATIONS.3 FIRM & STAFF EXPERIENCE . 6 REFERENCES………………. . 11 SPECIFIC AUDIT APPROACH. 13 COST OF SERVICES . 17 SUPPLEMENTAL INFORMATION . 19 January 10, 2024 Windsor Cay Community Development District c/o District Manager 219 East Livingston Street Orlando, Florida 32801 Re: Request for Proposal for Professional Auditing Services for the fiscal year with an option for four (4) additional annual renewals. ended September 30, 2023, GyDtroeore caupvou regio lmnon&ipa z myreAiodlesyu nls reftoo a cDacdiuuaiessdtrte iorotsin.fc tpWg(’Gsro eorv( avteahuirdren)ei mn“ wDgae neinssl ettce,rro wvinmcieetcr”e ea)gss re R etttoe ihecq sCe upa oeenmoscdptim apfrlouoloyrnrb tiePuutqyrnsuo tiD tpipyetoe pvsaeetamoldlo ( tprRoome fFps ePprkno)on,tv no aDidwdni edslet t yorwdoi gceutte hsalao.en bAo lekesWf fofpeionncrredtowi sfoveaoefs rr Fsad lin ooCtdrnoa iy eadw lfasfoCi’ csroa ikfenmeindnwmt g aafu iwurnredmii ttihtyas. Special district audits are at the core of our practice: we have a total of 360 clients, 329 or 91% of which tyaoor eup rrs opRveFicdPie ar ilem dquimsitreredimicatetsen. tWasn eldi kk ceno onnwoti nothutheee dsrp s feaicrvimifni.cg sWs o, iaft hnth dteh t pois r molefivenesimsl iooifzn eea xdl psiseetrruiverinbcecasen ,ac wensde t waor ocerl iakeb npltre oo tdpoue icrnatcstr ineoeanessed. eedff ticoi emneceyt, Why Grau & Associates: Knowledgeable Audit Team fteGyiexoerapaulmdue. . r iOiisesu n prrcre esoft iuaandnfifn d tpgh t eaatrthkf oeethi rarem hapsua egndrodsitvos ena-orpnnnpem lra owepanpectr haao lsa fseocinhrg g nntao etg oxoe tmuy yroe euanarstr ssa’i sugy nedaaumitrd e airntro.et usO sn, uowdrm.h Weeinc ohhgfe a antglh len emeo nmets nwoutsr otepr ssak eraiant nssgmoe onrosneo dhyt hoaaevuurerd piadtruoeodrccsaiet di,s neys s otf huooerrf Servicing your Individual Needs aaTOslhus rosro w wucilgfoithenlyno’t tu ashtn atdehv neeej aoptosyri o wlycpo eearsrsrss y poo oafn bsoasouliiurbz etla edur.e dItsnirte a,a ryivdnoidicunie tgw i oydilnoel ,ufs idirngu adneu et dhtdoia t toGt owrr sae suf war’ostei msvlcfe yoyr meyta helroe wtwioro tyruukenrainnirqgo. u vwee irt nhre ayetoedu sf otoar nroedus ror lievnqedu auinrsetyrm iys,es ynuotesus. Developing Relationships yuWopeud ras totirrnigvgae, nc otizolal atfboioosntre.a rWt inmeg au artneu daal lalsyso s biasevtnaineilgfai bcyiloaeul a irsne a liam stoipoulnensmdhieinpngst ibnwogai tnrhde woanu ledr g acisslisleainstitto swn. ,iW trhue lt eessct haaynn idci nas lt atqonuudecashrt idoysne tash.r a tr oafufnecdt, Maintaining an Impeccable Reputation fAWindead nihtciaoiavnlelay l lnsyte,a vwbelere h abanevdee n hn aevivneev rno eblvveeeedrn b cienhe anra ginneyvd o lwlivtiietghda, t ioinor na cn,o ynp bvroaicnctekeerddu oipnft,g ca y popurr borlcieecce eednivitneigtdys . carnimy ed oisf caipnlyi nsaorryt. Wacet iaorne. Complying With Standards Our audit will follow the Auditing Standards of the AICPA, Generally Accepted G trShetapen oSdrttaasrt dien s o,a ifcs cFsoulorerddiad bnayc, etah wnedi Ct hao nmyyop uotrrt ohrleelqre rua iGpreepnmlieceranabtll soe. f ftehdee Uranli, tsetda tSet aatnesd, aloncda tl hree gRuullaetsi oonf st.h oWev Aeeur nwdmiitlole rnd tGe leAinvueedrri atoiln uogrf iffauTnronnhatrddieu st erda hper,ne ssrot ttoisreacpa ndioompd tisanhieante letig rhtis,wse ean ma igpos rsfre ice.or oeiWmjlenmlec efagelt in anacadltltss s aoopi drcr rrtc uicieenorovricnnnoti,ipngc fayaae tn blchosdtle iuea o w reron enafp fegsnreia oatrpghm prfeeooemerrpsd awae9 lirn0 ineitt s hdd.t Oh ai aineyunn sr payg. l rFWpolo eorrpdeeedo evsc sfrpieaoaaeriullttc. hisItGf. sD.yf r iO af.rt amnhuniui lrhssy,m a opwtsbhrr i oneetchrpoo p oo rieespusx ra2otis lsr0oo tai-nusi2tn (tim0ogssi6) nado,7 sdrec 3 eo opc2 fmwoof2etnpi.er ttaihnrnnootgiyula , a tloc cpproo rrlplnoeuavpfsrlioiitocoisutenasssl,, teW(eodxx eccpca ieatwprellliod ieovu narslcbd keeo imb.@u eatg ihtrlh aaeeupi tcpphpyreao rt.sco opo afem nco)tsu woraf teP sr5ae r6artnv1niy.e9n rq9gs u4y, e.Ao9sun2t i9taoo9nnn.ds iWo oe sJre.t taGtobhr laapiunsrho,k iC vnyiPgdoA eua ( alftoongnryr ga ca-uotd@endrsgimtirdioa erunercailnapl tgaiin .ocofnoousmrrhm )ifp iaor.t mriP oDl’nsea a. qvsWiueda ed l Ciaofar inpceaol igttvie oshnkneuiss,i inCtaaePntlAdye Very truly yours, Grau & Associates Tony, Jr _____________________________ Antonio J. Grau Firm Qualifications Grau’s Focus and Experience Our Team 3 Partners 10 Professional Staff 9/13 Employees are CPAS Year founded 2 Administrative Professionals Services Provided 297 Community Development Districts Served Properly registered and licensed professional corporation by the state of FLORIDA AICPA | FICPA | GFOA | FASD | FGFOA 9 Professional Groups We are proud Members of the American Institute of Certified Public Accountants & the Florida Institute of Certified Public Accountants reSpeoer tn aenxdt pceargtei ffiocra te . External quality review program: consistently receives a pass . Internal: ongoing monitoring to maintain quality Close-up of a letter of approval Description automatically generated with low confidence Firm & Staff Experience Profile Briefs: PFM 12 GMS 78 MERITUS 23 RIZZETTA 47 SDS 60 INFRAMARK 38 WRATHELL 30 OTHER 19 GRAU AND ASSOCIATES COMMUNITY DEVELOPMENT DISTRICT EXPERIENCE BY MANAGEMENT COMPANY Antonio J GRAU, CPA (Partner) Years Performing Audits: 35+ CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 56 hours Professional Memberships: AICPA, FICPA, FGFOA, GFOA David Caplivski, CPA (Partner) Years Performing Audits: 13+ CPE (last 2 years): Government Accounting, Auditing: 24 hours; Accounting, Auditing and Other: 64 hours Professional Memberships: AICPA, FICPA, FGFOA, FASD “Here at Grau & Associates, ccaepwuh xrmeiprao raneorerrgrineiteiein t ceen gtosfce f.nte ceeNs hcfctootnhaitrovnn oelotoonl ulaygolrn yiig cn dcdyaln iloeae olfevnafvsiantac siiditlt,eia snbpnbcugrtslao e ttapo a viuauetyin d driain dsiealt sg o.uua o nud Wt maieipltli io lozttpohroefrwe d ootd hs pucba eoeruty essste osi o vwtt.up”ioev ir rtep yhc e l tirehfnoert sm, - Tony Grau h“dQeeauliravtl eiaotrsyf sa eai vsquteudirnaiytgls id t tayehn ceadimus die oowxintrc,ig etwaahpdne tihi immozeanrpatiarnkilooeg cvn. l te.Oio”em u nhreti ngcshtleis ers vfntoaitcrsne tdt harauerreisdr ta s u ta stn htdoe - David Caplivski YOUR ENGAGEMENT TEAM Grau’s client-specific engagement team is meticulously organized in needs of each client. Constant commusntaicfaf tainodn awuidthiti nte oaumr .s olution tea omrd aellro two sm foere tc tohnet iunnuiiqtyu eo f aebbArnoene ca aaoarsvddu a vnwiittlseaohorb erelryaede d . c av opsinsr eosa ub sllitenoam unntsth dwoainsrilgeel isaaonGmnensuercacsadttlnuiwsuu sviart ddociug twireoelnykn nmgi,g tetair,hnre ronba antmuduecbtp ttr aidcs ln ntoiao ttweoftneyt atIirs Tttsbsluheeia mls ctsatuaeinitnnr eitgtds.y tt oo ; tscaaaoopTRwhtocnnftlheoaa hecmddtsenrnoh epf kmdttanrireohhn d sa icrunaeneasraleuosn i ngdnDppgidsi csbcntaocieii hesiaaratrellt ;etyttnildw rn tsia sdina iw epcnietau tgtarfesdirh i dtst twerr hwe oipsm ttp miho rt;ite lrh onehplnee e fn inopspten ehupltrsacisloearscr l weiu gryaecot nr.ddlti nnielhde elieas a n nrlast t l l isdscasttocesaacmtutnoeeepdrrmdmdlae raebitdnnneysc it atn seahn g anwed ntd fhida tifarhr iamtre plm flp ir anr ropreeafeopepn laosacisccriraicyteoslu.d n r aianlt e, ttrsccaeooqdpppppThheaoonnvfuoiaaaehr eestnmegdrrrptlaeeipi h ttsfrsalov ec cinmpiEioorefgcyrdavttaielnnn ysiie,rdueeaec npr ns gidmrnnnaintc ogainawieaionb;gtiout reg gcllitnepadiei.lannshael l gtTrce ia llet.temastr i eetr uiahtxyt asoiovfdmyaelodtec onlsnfie egn,ne ieooro edet nsvetrwm,wfrn n e easbts hs Pitaegcii lpiunea ootvaonuinaah ppfsnfferipgngrog n ret lwtdic mecadrnyoahtvrlilmmgy ovniearoieedeee,ericr lnaeunsmnv khcwtntirtett io eit oo dinn lnnf lg, t Antonio ‘Tony ‘ J. Grau, CPA Partner Contact: tgrau@graucpa.com | (561) 939-6672 Experience For over 30 years, Tony has been providing iaegnmnutidepd rclanoonaynclese ceu o lbtntoietn nrgoce llsfisieet ar,n vontisvdc e eorrspeh tgeeoara atrdhdt iaeionn fngidrs m.a c ro’bsm igtproavlegexer ncamli ceacenuontdutsian.t lH,t, ianenco gpcn or-ioupsvnsriutodifeneistgs,, atSSFpAhdcpirsnehove aa ocac Qneionmacsulcl sie eaBa mRdlfloio e tRablryveree ivdapreRew owooel raffvc t rMCeitiednhroiwitgeamni. mf gGiTmoc oiotaf-ih vDnttteteeyaher fdGeewnoe ,Fm raO TO Csgefoo Aofnainuv lctCsyn eeFoe rt ip rynotnta.hmf iaT rfenitMeo circncaneaeittyvnp aeO iaalr e foegtsfwefciie ncde mAtegi ecvrileanehsenm idaAtet u hvstlAhdeseeuoaei mtrd cdsAeeiei.a Itvn rCsti ti efP oooiwAnnrf Education University of South Florida (1983) Bachelor of Arts Business Administration C:\Users\EStrong\Desktop\Resume Photos\Tony .jpg Clients Served (partial list) (>300) Various Special Districts, including: Bayside Improvement Community Development District Dunes Community Development District Fishhawk Community Development District (I,II,IV) Grand Bay at Doral Community Development District Heritage Harbor North Community Development District St. Lucie West Services District Ave Maria Stewardship Community District Rivers Edge II Community Development District Bartram Park Community Development District Bay Laurel Center Community Development District Boca Raton Airport Authority Greater Naples Fire Rescue District Key Largo Wastewater Treatment District Lake Worth Drainage District South Indian River Water Control Professional Associations/Memberships American Institute of Certified Public Accountants Florida Government Finance Officers Association Florida Institute of Certified Public Accountants Government Finance Officers Association Member City of Boca Raton Financial Advisory Board Member Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting, Auditing and Other 56 Total Hours 80 (includes of 4 hours of Ethics CPE) David Caplivski, CPA/CITP, Partner Contact : dcaplivski@graucpa.com / 561-939-6676 Experience Grau & Associates Partner 2021-Present Grau & Associates Manager 2014-2020 Grau & Associates Senior Auditor 2013-2014 Grau & Associates Staff Auditor 2010-2013 Education Florida Atlantic University (2009) Master of Accounting Nova Southeastern University (2002) Bachelor of Science Environmental Studies C:\Users\EStrong\Desktop\Resume Photos\David.jpg Certifications and Certificates Certified Public Accountant (2011) AICPA Certified Information Technology Professional (2018) AICPA Accreditation COSO Internal Control Certificate (2022) Clients Served (partial list) (>300) Various Special Districts Hispanic Human Resource Council Aid to Victims of Domestic Abuse Loxahatchee Groves Water Control District Boca Raton Airport Authority Old Plantation Water Control District Broward Education Foundation Pinetree Water Control District CareerSource Brevard San Carlos Park Fire & Rescue Retirement Plan CareerSource Central Florida 403 (b) Plan South Indian River Water Control District City of Lauderhill GERS South Trail Fire Protection & Rescue District City of Parkland Police Pension Fund Town of Haverhill City of Sunrise GERS Town of Hypoluxo Coquina Water Control District Town of Hillsboro Beach Central County Water Control District Town of Lantana City of Miami (program specific audits) Town of Lauderdale By-The–Sea Volunteer Fire Pension City of West Park Town of Pembroke Park Coquina Water Control District Village of Wellington East Central Regional Wastewater Treatment Facl. Village of Golf East Naples Fire Control & Rescue District Professional Education (over the last two years) Course Hours Government Accounting and Auditing 24 Accounting, Auditing and Other 64 Total Hours 88 (includes 4 hours of Ethics CPE) Professional Associations Member, American Institute of Certified Public Accountants Member, Florida Institute of Certified Public Accountants Member, Florida Government Finance Officers Association Member, Florida Association of Special Districts References We have included three references of government engagements sainmdi lraerg tuol athtieo nDsi,s tfroilclot.w fund accounting, and have financing re qthuairte rmeqeunitrse, wcohmicphl iwanec eb ewliiethve l aawres Dunes Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 1998 Client Contact Darrin Mossing, Finance Director 475 W. Town Place, Suite 114 St. Augustine, Florida 32092 904-940-5850 Two Creeks Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2007 Client Contact William Rizzetta, President 3434 Colwell Avenue, Suite 200 Tampa, Florida 33614 813-933-5571 Journey’s End Community Development District Scope of Work Financial audit Engagement Partner Antonio J. Grau Dates Annually since 2004 Client Contact Todd Wodraska, Vice President 2501 A Burns Road Palm Beach Gardens, Florida 33410 561-630-4922 Specific Audit Approach AUDIT APPROACH Grau’s Understanding of Work Product / Scope of Services: We recognize the District is an important entity and we are confident our firm to meet the challenges of this engagement and deliver quality audit services. Yo isu ewmoiunledn btley aq uvaalliufieedd client of our firm and we pledge to commit all firm resources to provide the level and quality of services (as described below) which not only meet the requirements set forth in the RFP but will ewxocreke dp trhoodsuec tesx preecqtuaetsiotends.. GOruaru a&u Adsits owciiallt efso lfluolwly utnhde eArsutdaintdinsg t hSet ascnodpaerd osf porfo ftehses iAonICaPl Ase, rGviecneesr aanlldy trAhecgecu eRpluattleeidos n Gosof. vtWhereen Amwueidlnli ttd oAerul Gidveietnirne gora uSlr toa rfn etdhpaeor rSdttssa, tiiesns o uafec Fdclo obrrydi dtaahn eac nCed ow maintphyt r oyotolhlueerrr rGaepeqpnuleiricraaelb molefe tFnheteds eU. r nailt,e Sdt aSttea otefs L, oacnadl Proposed segmentation of the engagement aeOufufderci attipinvpger otaeuaccdhhint t.i oTq uthheees a aauundddiit t aw e tnilogl tabagel e scmyosnetndetum icsst eacd or inisnck et-hbprat esteeo d pe hanpaaspberlsoe, a wtchhhe iw ctheha iacmrhe ti anost c efogonrlladotuwecsst t: ha em boerset oeff ftircaidenitti oannadl PHASE II: Execution of the Audit Plan PHASE III: Completion and Delivery PHASE I: Preliminary Planning Phase I - Preliminary Planning teeopAhsxph aspteaehters notacehtrtt, iaieoawotrulnie eogfs onwhw ras i iu nlltwllnhd bimde tes hee demr erresevtivt nsaiwecpinlmeoiedt pchaointml b agtdjoepe in oscptrttfhri u oevoypp efost sreuia iornaranv tn eioa tdc uroep,g d seyaai rotttnh s uitpoazhrlnat aes tnwn tiseao eaalfn fmnwt., od esi leo lft orbpivmrtri aocaeievnn, i gdoaeienbfvf.dje ie cO cidyeutooinrvuct ewu , tsmcoh oareeskn nto d-teep fofpfofoueoprrcret ttu riwuavnnteidili nltea ybgru se tdte ocaint on.ev od xiDrripndourginern misoansfteg enyy dtooth uusiiossrr During this phase we will perform the following activities: » aaRgperpveliieecmwab etlnhete s f;re edgeurlaalt oarnyd, sstatatuteto srtya atuntde sc,o mrepsolilauntcioen rse, qbuoirnedm ednotcsu. mThenist sw, icllo inntcrlaucdtes, aa rnedv ieowth eorf » Read minutes of meetings; » Rmeavniuewal s,m fianjaonr cisaolu srycsetse mosf , iannfdo rmmaantaiogne mseuncht inafso rbmuadtgioetns ,s yosrtgeamnsiz; ation charts, procedures, » Obtain an understanding of fraud detection and prevention systems; » Oodpebsetiargainnt i ooanfn ;dr e dleovcaunmt epnotl iacine su, npdreorcsetdaunrdeins,g a onfd i nretecronrdals ,c aonndtr owl,h ientchleurd tinhge yk hnaovwel ebdegeen apbloacuet dt hine » pAesrsfeosrsm ri askn da npde rdfoertemr mteisnte o wf choantt croonlst;r ols we are to rely upon and what tests we are going to » sDpeevceilfoicp a auudditi to bpjreocgtrivaemss, a tnod i anpcoprrpooprraiattee tahued cito pnrsoidceerdautrioesn toof a fcihniaenvcei athl est sapteemcifeiendt aosbsjeecrttiiovenss;, » iDdiesncutisfsie da.n d resolve any accounting, auditing and reporting matters which have been Phase II – Execution of Audit Plan The audit team will complete a major portion of transaction testing and audit ipPmhhpaassaeec. t I ItT hihneec cl uopdmroepc, lebedutuito raner seo fpn oeourtf rlo iwmrmoitreekdd o dtrou r rteihnqegu f iotrhelli osthw peie nargtiot: edn wtioilnl eonf ambalen augse tmo eindte.n rTteiafqysuk aisrn etyom mbeean tpttsee drrf uotrhriamntg em tdh aiinys » ceAlxpatpseslnyet s ao onff aa tlurydatinictsianal cgpt piroornocsec;ed duureres st ou sfeudr tthoe orb atsasinis te vinid tehnet idael tmeramtteinra ftoiro nsp oefc itfhice ancactouurnet, tbiamlainngc,e as nodr » aPnedrf oorthme rte asntsa loyft iaccaclo purnotc bedaluarnecse; sa nandd transactions through sampling, vouching, confirmation » Perform tests of compliance. Phase III - Completion and Delivery IIraInevI p aitonihlrcaitslbui nlpdeg eh.t ,ao Abs mluel ter oaeefrpt e toah nrnetods ta dwluiimdsilcilit ut,b esewds eroteo uwv rti hierlewle pfceooodlrml otw pwailntiehndt ge ma: dtahdnera egtsaessm kaens nyrt eq bluaeetfesodtri oet noiss .sy uTeaaansrk-ceesn , tdao n bbdae ltpahneerc feposar rmatnnededr sfini nw Painhllca bisaeel » Perform final analytical procedures; » Review information and make inquiries for subsequent events; and » pMoeteetnintiga l wfinitdhi nMgsa noar greemcoemntm teon ddaitsicounsss. preparation of draft financial statements and any tyoYOhofou iucusro acasnopphcnpopeclurryeonl dpia nt tcoe hom xo,fp auwternrceu act lgn lymiioe nrntoeg tros osepn p aolfyenrnor dsaami ustvied eoyri noptv surifn.ior ng faae acnsscsc oiiaoaunnln aeitnlfi fnfseoegcrr tmfviivriacemte ir oeetnhms oawpnuhi rtaach ess i hiizgnienn sdda tetsauaikglriihennt ggi nb wa uynitot ahaucl rtsth ioavo necsno einun itasseisld rufeeiensrsta .t nihInnce i t fahfoole lrrl oieeswspsiouginrehtgst. iAmnpacprnelaiacgsaeitmniogen nf iotn fla etnthctieisar la apptpr terhsoesa uccorhem isn pa ldneedtiv openluo boplfii onc ugs rco rfuuinrt aimnl ypa nrfaoaccgieendmgu etronedts .al eyt’tse pr uisb lpica rotfifciucilaalrsl.y Wimep woritlla nptr egpivaerne tthhee Itwnoi tpthhr oemspeaa nrciahngager tmgheeidsn wmt. iaItnnh a aggdoedvmietireonnnat, n lwecteet.e wr,i lwl tea wkeil ln iencietisaslalyr yr esvteiepws taon eyn dsruarfet ctohmatm meantttse rosr arreec ocommmmenudnaictaiotends In addition to communicating any recommendations, we will also communicate the following, if any: » Significant audit adjustments; » Significant deficiencies or material weaknesses; » Disagreements with management; and » Difficulties encountered in performing the audit. Our findings will contain a statement of condition describing the situation sctorrernegctthiveen ainctgi,o wn:h at should be corrected and why. Our suggestions will wit hasntda ntdh et haer ebaa sthica tt ensetse dosf Is the recommendation cost effective? Iosr dtheer troe ccoomrrmecetn ad patrioobnl etmhe? simplest to effectuate in Iasn dth neo rte jcuosmt cmorernedcatitniogn a a sty tmhpe thoemaartt ico fm thatet eprr?o blem Idse tfhiceie cnocryr eocctciuverr aecdt?i on taking into account why the TMmoaa nnaaasggseeummreee nnfttu lplelr titaoegrrr taeone mdth feeon sftti newrasli taeh xp itrfa occfotesns fseaiornendna clc,e ci.r oTcouhpmiess rptaaotnilvicceey sa ,mt mweoaesn pswh teihlrle er.f eu lwlyi lld bisec unsos “ seuarcphr isiteesm” inw tihthe Communications Wroenge au e lrmaergplyuh lacasorim zbema asui csno. i ncatitneu tohuros,u ygeha pr-errosuonnda ld tiealleopghuoen bee ctwalelse ann tdh ee lDeicsttrroicnti ca nmda oilu trh rmoaungahgoeumt tehnet ateuadmit. aWnde taaOhlsules rai p gscnoslii regdtnnaiftelf.sed rh ueasnveter s stth areeff ca webiiivlteiht y es leteopc attrrroaannteisc ml omigta oiinln fn oaorntmidfia vctaiieotwino intno ag us c ssa ooponan bo iaulisrt yns.ee cwTuh irinesf ocfulrirmetnhatet piro ofnar tchaialli stw abitetehes n teh pfefoi casitbeeinldict iyyn attoos Cost of Services Our proposed all-inclusive fees for the financial audit for the fiscal y 2023-2027 are as follows: ears ended September 30, Year Ended September 30, Fee 2023 $3,200 2024 $3,300 2025 $3,400 2026 $3,500 2027 $3,600 TOTAL (2023-2027) $17,000 ouTppheoer naa atbipoopvnreso . vSfeahelo sfu roladrm ec oabnllad psieatidrot nioesns c chtohanenc geaers nosuer mdB. opntidosn a trhea its stuheed Dthiset rfeicets mwoaiunltda bines a idtjsu sctuerdr eancct olredvienlg olyf Supplemental Information SPECIAL DISTRICTS PARTIAL LIST OF CLIENTS Governmental Audit Single Audit Utility Audit Current Client Year End Boca Raton Airport Authority . . . 9/30 Captain's Key Dependent District . . 9/30 Central Broward Water Control District . . 9/30 Collier Mosquito Control District . . 9/30 Coquina Water Control District . . 9/30 East Central Regional Wastewater Treatment Facility . . 9/30 Florida Green Finance Authority . 9/30 Greater Boca Raton Beach and Park District . . 9/30 Greater Naples Fire Control and Rescue District . . . 9/30 Green Corridor P.A.C.E. District . . 9/30 Hobe-St. Lucie Conservancy District . . 9/30 Indian River Mosquito Control District . 9/30 Indian Trail Improvement District . . 9/30 Key Largo Wastewater Treatment District . . . . 9/30 Lake Padgett Estates Independent District . . 9/30 Lake Worth Drainage District . . 9/30 Lealman Special Fire Control District . . 9/30 Loxahatchee Groves Water Control District . 9/30 Old Plantation Control District . . 9/30 Pal Mar Water Control District . . 9/30 Pinellas Park Water Management District . . 9/30 Pine Tree Water Control District (Broward) . . 9/30 Pinetree Water Control District (Wellington) . 9/30 Ranger Drainage District . . . 9/30 Renaissance Improvement District . . 9/30 San Carlos Park Fire Protection and Rescue Service District . . 9/30 Sanibel Fire and Rescue District . . 9/30 South Central Regional Wastewater Treatment and Disposal Board . . 9/30 South-Dade Venture Development District . . 9/30 South Indian River Water Control District . . . 9/30 South Trail Fire Protection & Rescue District . . 9/30 Spring Lake Improvement District . . 9/30 St. Lucie West Services District . . . 9/30 Sunshine Water Control District . . 9/30 West Villages Improvement District . . 9/30 Various Community Development Districts (297) . . 9/30 TOTAL 333 5 3 328 ADDITIONAL SERVICES CONSULTING / MANAGEMENT ADVISORY SERVICES Grau & Associates also provide a broad range of other management eFxlopreirdtais. e E xhaams pbleeesn o fc eonngsaisgteemntelyn tus tpileizrfeodr mbye dG aorvee arsn mfoellnotwals :a nd Non-P croonfistu eltnintigti esse rtvhircoeus.g hOouurt • Accounting systems • Development of budgets • Organizational structures • Financing alternatives • IT Auditing • Fixed asset records • Cost reimbursement • Indirect cost allocation • Grant administration and compliance ARBITRAGE CCAaurblrcriuterlnaattg ieo ns oTrsdfieifexhg bteetneaad ifrtxf emeai-cd enaicexdnnare ealtvmcd lau gaprtlhoriatab vetfbii eiaotlnrrepnana psrnmga lceiftecio enanr igbbnt .moihc lTneiaotnhdsyr tes eioimi.v rf t e tphphsoa resnisinen edc1 ri 5cpaeo0 aqm lut bapipxroule-neremdxpx eoerinumssestleps uis taes tn soti,dos ris pneeuecsleirltm.urf oidWicrnitmn aetght ee edhb a auotnhvsthyeee 73 We look forward to providing Windsor Cay Community Development District with our resources and experience to accomplish not only those minimum requirements set forth in your Request for Proposal, but to exceed those expectations! For even more information on Grau & Associates please visit us on www.graucpa.com. WINDSOR CAY COMMUNITY DEVELOPMENT DISTRICT PROPOSAL FOR AUDIT SERVICES PROPOSED BY: Berger, Toombs, Elam, Gaines & Frank CERTIFIED PUBLIC ACCOUNTANTS, PL 600 Citrus Avenue, Suite 200 (772) 461-6120 Fort Pierce, Florida 34950 CONTACT PERSON: J. W. Gaines, CPA, Director DATE OF PROPOSAL: January 10, 2024 TABLE OF CONTENTS DESCRIPTION OF SECTION PAGE A. Letter of Transmittal 1-2 B. Profile of the Proposer Description and History of Audit Firm 3 Professional Staff Resources 4-5 Ability to Furnish the Required Services 5 Arbitrage Rebate Services 6 A. Governmental Auditing Experience 7-16 B. Fee Schedule 17 C. Scope of Work to be Performed 17 D. Resumes 18-36 E. Peer Review Letter 37 Instructions to Proposers 38-39 Evaluation Criteria 40 January 10, 2024 Windsor Cay Community Development District Governmental Management Services 219 East Livingston Street Orlando, FL 32801 Dear District Manager: Thank you very much for the opportunity to present our professional credentials to provide audit services for Windsor Cay Community Development District. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has assembled a team of governmental and nonprofit specialists second to none to serve our clients. Our firm has the necessary qualifications and experience to serve as the independent auditors for Windsor Cay Community Development District. We will provide you with top quality, responsive service. Experience Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a recognized leader in providing services to governmental and nonprofit agencies throughout Florida. We have been the independent auditors for a number of local governmental agencies and through our experience in performing their audits, we have been able to increase our audit efficiency and; therefore, reduce costs. We have continually passed this cost savings on to our clients and will continue to do so in the future. As a result of our experience and expertise, we have developed an effective and efficient audit approach designed to meet or exceed the performance specifications in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the standards for financial and compliance audits. We will conduct the audit in accordance with auditing standards generally accepted in the United States of America; “Government Auditing Standards” issued by the Comptroller General of the United States; the provisions of the Single Audit Act, Subpart F of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, with minimal disruption to your operations. Our firm has frequent technical updates to keep our personnel informed and up-to-date on all changes that are occurring within the industry. Windsor Cay Community Development District January 10, 2024 Our firm is a member of the Government Audit Quality Center, an organization dedicated to improving government audit quality. We also utilize the audit program software of a nationally recognized CPA firm to assure us that we are up to date with all auditing standards and to assist us maintain maximum audit efficiencies. To facilitate your evaluation of our qualifications and experience, we have arranged this proposal to include a resume of our firm, including our available staff, our extensive prior governmental and nonprofit auditing experience and clients to be contacted. You need a firm that will provide an efficient, cost-effective, high-quality audit within critical time constraints. You need a firm with the prerequisite governmental and nonprofit experience to perform your audit according to stringent legal and regulatory requirements, a firm that understands the complex nature of community development districts and their unique compliance requirements. You need a firm with recognized governmental and nonprofit specialists within the finance and governmental communities. And, certainly, you need a firm that will provide you with valuable feedback to enhance your current and future operations. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is that firm. J. W. Gaines is the person authorized to make representations for the firm. Thank you again for the opportunity to submit this proposal to Windsor Cay Community Development District. Very truly yours, Berger, Toombs, Elam, Gaines & Frank Certified Public Accountants PL Fort Pierce, Florida PROFILE OF THE PROPOSER Description and History of Audit Firm Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is a Treasure Coast public accounting firm, which qualifies as a small business firm, as established by the Small Business Administration (13 CFR 121.38), with offices in Fort Pierce and Stuart. We are a member of the Florida Institute of Certified Public Accountants and the American Institute of Certified Public Accountants. The firm was formed from the merger of Edwards, Berger, Harris & Company (originated in 1972) and McAlpin, Curtis & Associates (originated in 1949). J. W. Gaines and Associates (originated in 1979) merged with the firm in 2004. Our tremendous growth rate experienced over the last 69 years is directly attributable to the firm’s unrelenting dedication to providing the highest quality, responsive professional services attainable to its clients. We are a member of the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA) to assure we meet the highest standards. Membership in this practice section requires that our firm meet more stringent standards than standard AICPA membership. These rigorous requirements include the requirement of a triennial peer review of our firm’s auditing and accounting practice and annual Continuing Professional Education (CPE) for all accounting staff (whether CPA or non-CPA). For standard AICPA membership, only a quality review is required and only CPAs must meet CPE requirements. We are also a member of the Government Audit Quality Center (“the Center”) of the American Institute of Certified Public Accountants to assure the quality of our government audits. Membership in the Center, which is voluntary, requires our firm to comply with additional standards to promote the quality of government audits. We have been extensively involved in serving local government entities with professional accounting, auditing and consulting services throughout the entire 69 year history of our firm. Our substantial experience over the years makes us uniquely qualified to provide accounting, auditing, and consulting services to these clients. We are a recognized leader in providing services to governmental and nonprofit agencies on the Treasure Coast and in Central and South Florida, with extensive experience in auditing community development districts and water control districts. We were the independent auditors of the City of Fort Pierce for over 37 years and currently, we are the independent auditors for St. Lucie County since 2002, and for 34 of the 38 years that the county has been audited by CPA firms. Additionally, we have performed audits of the City of Stuart, the City of Vero Beach, Indian River County and Martin County. We also presently audit over 75 Community Development Districts throughout Florida. Our firm was founded on the belief that we are better able to respond to our clients needs through education, experience, independence, quality control, and personal service. Our firm’s commitment to quality is reflected in our endeavor of professional excellence via continuing education, the use of the latest computer technology, professional membership in PCPS and peer review. We believe our approach to audit engagements, intelligence and innovation teamed with sound professional judgment enables us to explore new concepts while remaining sensitive to the fundamental need for practical solutions. We take pride in giving you the assurance that the personal assistance you receive comes from years of advanced training, technical experience and financial acumen. Professional Staff Resources Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has a total of 27 professional and administrative staff (including 12 professional staff with extensive experience servicing government entities). The work will be performed out of our Fort Pierce office with a proposed staff of one senior accountant and one or two staff accountants supervised by an audit manager and audit partner. With the exception of the directors of the firm’s offices, the professional staff is not specifically assigned to any of our individual offices. The professional and administrative staff resources available to you through Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL are as follows: Total Partners/Directors (CPA’s) 6 Managers (2 CPA’s) 2 Senior/Supervisor Accountants (3 CPA’s) 3 Staff Accountants (2 CPA) 11 Computer Specialist 1 Paraprofessional 7 Administrative 5 Total – all personnel 35 Following is a brief description of each employee classification: Staff Accountant – Staff accountants work directly under the constant supervision of the auditor-in-charge and, are responsible for the various testing of documents, account analysis and any other duties as his/her supervisor believes appropriate. Minimum qualification for a staff accountant is graduation from an accredited university or college with a degree in accounting or equivalent. Senior Accountant – A senior accountant must possess all the qualifications of the staff accountant, in addition to being able to draft the necessary reports and financial statements, and supervise other staff accountants when necessary. Managers – A manager must possess the qualifications of the senior accountant, plus be able to work without extensive supervision from the auditor-in-charge. The manager should be able to draft audit reports from start to finish and to supervise the audit team, if necessary. Principal – A principal is a partner/director in training. He has been a manager for several years and possesses the technical skills to act as the auditor–in-charge. A principal has no financial interest in the firm. Partner/Director – The director has extensive governmental auditing experience and acts as the auditor-in-charge. Directors have a financial interest in the firm. Professional Staff Resources (Continued) Independence – Independence of the public accounting firm, with respect to the audit client, is the foundation from which the public gains its trust in the opinion issued by the public accounting firm at the end of the audit process. This independence must be in appearance as well as in fact. The public must perceive that the accounting firm is independent of the audit entity to ensure that nothing would compromise the opinion issued by the public accounting firm. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is independent of Windsor Cay Community Development District, including its elected officials and related parties, at the date of this proposal, as defined by the following rules, regulations, and standards: AuSection 220 – Statements on Auditing Standards issued by the American Institute of Certified Public Accountants; ET Sections 101 and 102 – Code of Professional Conduct of the American Institute of Certified Public Accountants; Chapter 21A-1, Florida Administrative Code; Section 473.315, Florida Statutes; and, Government Auditing Standards, issued by the Comptroller General of the United States. On an annual basis, all members of the firm are required to confirm, in writing, that they have no personal or financial relationships or holding that would impair their independence with regard to the firm’s clients. Independence is a hallmark of our profession. We encourage our staff to use professional judgment in situations where our independence could be impaired or the perception of a conflict of interest might exist. In the governmental sector, public perception is as important as professional standards. Therefore, the utmost care must be exercised by independent auditors in the performance of their duties. Ability to Furnish the Required Services As previously noted in the Profile of the Proposer section of this document, our firm has been in existence for over 74 years. We have provided audit services to some clients for over 30 years continually. Our firm is insured against physical loss through commercial insurance and we also carry liability insurance. The majority of our audit documentation is stored electronically, both on our office network and on each employee laptop or computer assigned to each specific job. Our office computer network is backed up on tape, so in the event of a total equipment loss, we can restore all data as soon as replacement equipment is acquired. In addition, our field laptop computers carry the same data and can be used in the event of emergency with virtually no delay in completing the required services. ADDITIONAL SERVICES PROVIDED Arbitrage Rebate Services Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL also provides arbitrage rebate compliance and related services to governmental issuers. The Tax Reform Act of 1986 requires issuers of most tax-exempt obligations to pay (i.e., “rebate”) to the United States government any arbitrage profits. Arbitrage profits are earnings on the investment of bond proceeds and certain other monies in excess of what would have been earned had such monies been invested at a yield equal to the yield on the bonds. Federal tax law requires that interim rebate calculations and payments are due at the end of every fifth bond year. Final payment is required upon redemption of the bonds. More frequent calculations may be deemed advisable by an issuer’s auditor, trustee or bond counsel or to assure that accurate and current records are available. These more frequent requirements are usually contained in the Arbitrage or Rebate Certificate with respect to the bonds. Our firm performs a comprehensive rebate analysis and includes the following: • Verifying that the issue is subject to rebate; • Calculating the bond yield; • Identifying, and separately accounting for, all “Gross Proceeds” (as that term is defined in the Code) of the bond issue, including those requiring analysis due to “transferred proceeds” and/or “commingled funds” circumstances; • Determining what general and/or elective options are available to Gross proceeds of the issue; • Calculating the issue’s excess investment earning (rebate liability), if any; • Delivering appropriate documentation to support all calculations; • Providing an executive summary identifying the methodology employed, major assumptions, conclusions, and any other recommendations for changes in recordkeeping and investment policies; • Assisting as necessary in the event of an Internal Revenue Service inquiry; and, • Consulting with issue staff, as necessary, regarding arbitrage related matters. GOVERNMENTAL AUDITING EXPERIENCE Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL has been practicing public accounting in Florida for 69 years. Our success over the years has been the result of a strong commitment to providing personalized quality service to our clients. The current members of our firm have performed audits of over 1,100 community development districts, and over 2,100 audits of municipalities, counties and other governmental entities such as the City of Fort Pierce and St. Lucie County. Our firm provides a variety of accounting, auditing, tax litigation support, and consulting services. Some of the professional accounting, auditing and management consulting services that are provided by our firm are listed below: • Performance of annual financial and compliance audits, including Single Audits of state and federal financial assistance programs, under the provisions of the Single Audit Act, Subpart F of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), with minimal disruptions to your operations; • Performance of special compliance audits to ascertain compliance with the applicable local, state and federal laws and regulations; • Issuance of comfort letters and consent letters in conjunction with the issuance of taxexempt debt obligations, including compiling financial data and interim period financial statement reviews; • Calculation of estimated and actual federal arbitrage rebates; • Assistance in compiling historical financial data for first-time and supplemental submissions for GFOA Certificate of Achievement for Excellence in Financial Reporting; • Preparation of indirect cost allocation systems in accordance with Federal and State regulatory requirements; • Providing human resource and employee benefit consulting; • Performance of automation feasibility studies and disaster recovery plans; • Performance feasibility studies concerning major fixed asset acquisitions and utility plant expansion plans (including electric, water, pollution control, and sanitation utilities); and • Assistance in litigation, including testimony in civil and criminal court. • Assist clients who utilize QuickBooks software with their software needs. Our Certified QuickBooks Advisor has undergone extensive training through QuickBooks and has passed several exams to attain this Certification. Continuing Professional Education All members of the governmental audit staff of our firm, and audit team members assigned to this engagement, are in compliance with the Continuing Professional Education (CPE) requirements set forth in Government Auditing Standards issued by the Comptroller General of the United States. In addition, our firm is in compliance with the applicable provisions of the Florida Statutes that require CPA’s to have met certain CPE requirements prior to proposing on governmental audit engagements. GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) The audit team has extensive experience in performing governmental audits and is exposed to intensive and continuing concentration on these types of audits. Due to the total number of governmental audits our team performs, each member of our governmental staff must understand and be able to perform several types of governmental audits. It is our objective to provide each professional employee fifty hours or more of comprehensive continuing professional education each year. This is accomplished through attending seminars throughout Florida and is reinforced through in-house training. Our firm has made a steadfast commitment to professional education. Our active attendance and participation in continuing professional education is a major part of our objective to obtain the most recent knowledge on issues which are of importance to our clients. We are growing on the reputation for work that our firm is providing today. Quality Control Program Quality control requires continuing commitment to professional excellence. Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants, PL is formally dedicated to that commitment. To ensure maintaining the standards of working excellence required by our firm, we joined the Private Companies Practice Section (PCPS) of the American Institute of Certified Public Accountants (AICPA). To be a participating member firm of this practice section, a firm must obtain an independent Peer Review of its quality control policies and procedures to ascertain the firm’s compliance with existing auditing standards on the applicable engagements. The scope of the Peer Review is comprehensive in that it specifically reviews the following quality control policies and procedures of the participating firm: • Professional, economic, and administrative independence; • Assignment of professional personnel to engagements; • Consultation on technical matters; • Supervision of engagement personnel; • Hiring and employment of personnel; • Professional development; • Advancement; • Acceptance and continuation of clients; and, • Inspection and review system. We believe that our commitment to the program is rewarding not only to our firm, but primarily to our clients. The external independent Peer Review of the elements of our quality control policies and procedures performed by an independent certified public accountant, approved by the PCPS of the AICPA, provides you with the assurance that we continue to conform to standards of the profession in the conduct of our accounting and auditing practice. GOVERNMENTAL AUDITING EXPERIENCE (CONTINUED) Our firm is also a member of Governmental Audit Quality Center (GAQC), a voluntary membership center for CPA firms that perform governmental audits. This center promotes the quality of governmental audits. Our firm has completed successive Peer Reviews. These reviews included a representative sample of our firm’s local governmental auditing engagements. As a result of these reviews, our firm obtained an unqualified opinion on our quality control program and work procedures. On page 31 is a copy of our most recent Peer Review report. It should be noted that we received a pass rating. Our firm has never had any disciplinary actions by state regulatory bodies or professional organizations. As our firm performs approximately one hundred audits each year that are reviewed by federal, state or local entities, we are constantly dealing with questions from these entities about our audits. We are pleased to say that any questions that have been raised were minor issues and were easily resolved without re-issuing any reports. Certificate of Achievement for Excellence in Financial Reporting (CAFR) We are proud and honored to have been involved with the City of Fort Pierce and the Fort Pierce Utilities Authority when they received their first Certificates of Achievement for Excellence in Financial Reporting for the fiscal years ended September 30, 1988 and 1994, respectively. We were also instrumental in the City of Stuart receiving the award, in our first year of performing their audit, for the year ended September 30, 1999. We also assisted St. Lucie County, Florida for the year ended September 30, 2003, in preparing their first Comprehensive Annual Financial Report, and St. Lucie County has received their Certificate of Achievement for Excellence in Financial Reporting every year since. As continued commitment to insuring that we are providing the highest level of experience, we have had at least one employee of our firm serve on the GFOA – Special Review Committee since the mid-1980s. This committee is made up of selective Certified Public Accountants throughout the United States who have demonstrated their high level of knowledge and expertise in governmental accounting. Each committee member attends a special review meeting at the Annual GFOA Conference. At this meeting, the committee reports on the Certificate of Achievement Program’s most recent results, future goals, and common reporting deficiencies. We feel that our previous experience in assisting the City of Fort Pierce, the Fort Pierce Utilities Authority and St. Lucie County obtain their first CAFRs, and the City of Stuart in continuing to receive a CAFR and our firm’s continued involvement with the GFOA, and the CAFR review committee make us a valued asset for any client in the field of governmental financial reporting. GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) References Terracina Community Development Gateway Community Development District District Jeff Walker, Special District Services Stephen Bloom, Severn Trent Management (561) 630-4922 (954) 753-5841 The Reserve Community Development District Clearwater Cay Community Development District Darrin Mossing, Governmental Management Cal Teague, Premier District Management Services LLC (407) 841-5524 (239) 690-7100 ext 101 In addition to the above, we have the following additional governmental audit experience: Community Development Districts Aberdeen Community Development Beacon Lakes Community District Development District Alta Lakes Community Development Beaumont Community Development District District Amelia Concourse Community Bella Collina Community Development Development District District Amelia Walk Communnity Bonnet Creek Community Development District Development District Aqua One Community Development Buckeye Park Community District Development District Arborwood Community Development Candler Hills East Community District Development District Arlington Ridge Community Cedar Hammock Community Development District Development District Bartram Springs Community Central Lake Community Development District Development District Baytree Community Development Channing Park Community District Development District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Cheval West Community Evergreen Community Development Development District District Coconut Cay Community Forest Brooke Community Development District Development District Colonial Country Club Community Gateway Services Community Development District Development District Connerton West Community Gramercy Farms Community Development District Development District Copperstone Community Greenway Improvement District Development District Creekside @ Twin Creeks Community Greyhawk Landing Community Development District Development District Deer Run Community Development Griffin Lakes Community Development District District Dowden West Community Habitat Community Development Development District District DP1 Community Development Harbor Bay Community Development District District Eagle Point Community Development Harbourage at Braden River District Community Development District East Nassau Stewardship District Harmony Community Development District Eastlake Oaks Community Development District Harmony West Community Development District Easton Park Community Development District Harrison Ranch Community Development District Estancia @ Wiregrass Community Development District Hawkstone Community Development District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Heritage Harbor Community Madeira Community Development Development District District Heritage Isles Community Marhsall Creek Community Development District Development District Heritage Lake Park Community Meadow Pointe IV Community Development District Development District Heritage Landing Community Meadow View at Twin Creek Development District Community Development District Heritage Palms Community Mediterra North Community Development District Development District Heron Isles Community Midtown Miami Community Development District Development District Heron Isles Community Development Mira Lago West Community District Development District Highland Meadows II Community Montecito Community Development District Development District Julington Creek Community Narcoossee Community Development District Development District Laguna Lakes Community Naturewalk Community Development District Development District Lake Bernadette Community New Port Tampa Bay Community Development District Development District Lakeside Plantation Community Overoaks Community Development Development District District Landings at Miami Community Panther Trace II Community Development District Development District Legends Bay Community Paseo Community Development Development District District Lexington Oaks Community Pine Ridge Plantation Community Development District Development District Live Oak No. 2 Community Piney Z Community Development Development District District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Poinciana Community Sampson Creek Community Development District Development District Poinciana West Community San Simeon Community Development District Development District Port of the Islands Community Six Mile Creek Community Development District Development District Portofino Isles Community South Village Community Development District Development District Quarry Community Development Southern Hills Plantation I District Community Development District Renaissance Commons Community Southern Hills Plantation III Development District Community Development District Reserve Community South Fork Community Development District Development District Reserve #2 Community St. John's Forest Community Development District Development District River Glen Community Stoneybrook South Community Development District Development District River Hall Community Stoneybrook South at ChampionsGate Development District Community Development District River Place on the St. Lucie Stoneybrook West Community Community Development District Development District Rivers Edge Community Tern Bay Community Development District Development District Riverwood Community Terracina Community Development Development District District Riverwood Estates Community Tison's Landing Community Development District Development District Rolling Hills Community TPOST Community Development Development District District Rolling Oaks Community Development District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Triple Creek Community Vizcaya in Kendall Development District Development District TSR Community Development Waterset North Community District Development District Turnbull Creek Community Westside Community Development Development District District Twin Creeks North Community WildBlue Community Development Development District District Urban Orlando Community Willow Creek Community Development District Development District Verano #2 Community Willow Hammock Community Development District Development District Viera East Community Winston Trails Community Development District Development District VillaMar Community Zephyr Ridge Community Development District Development District GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Other Governmental Organizations City of Westlake Florida Inland Navigation District Fort Pierce Farms Water Control District Indian River Regional Crime Laboratory, District 19, Florida Viera Stewardship District Office of the Medical Examiner, District 19 Rupert J. Smith Law Library of St. Lucie County St. Lucie Education Foundation Seminole Improvement District Troup Indiantown Water Control District Current or Recent Single Audits, St. Lucie County, Florida Early Learning Coalition, Inc. Gateway Services Community Development District. Members of our audit team have acquired extensive experience from performing or participating in over 1,800 audits of governments, independent special taxing districts, school boards, and other agencies that receive public money and utilize fund accounting. Much of our firm’s auditing experience is with compliance auditing, which is required for publicly financed agencies. In this type of audit, we do a financial examination and also confirm compliance with various statutory and regulatory guidelines. Following is a summary of our other experience, including Auditor General experience, as it pertains to other governmental and fund accounting audits. Counties (Includes elected constitutional officers, utilities and dependent taxing districts) Indian River Martin Okeechobee Palm Beach Municipalities City of Port St. Lucie City of Vero Beach Town of Orchid GOVERNMENTAL AUDIT EXPERIENCE (CONTINUED) Special Districts Bannon Lakes Community Development District Boggy Creek Community Development District Capron Trail Community Development District Celebration Pointe Community Development District Coquina Water Control District Diamond Hill Community Development District Dovera Community Development District Durbin Crossing Community Development District Golden Lakes Community Development District Lakewood Ranch Community Development District Martin Soil and Water Conservation District Meadow Pointe III Community Development District Myrtle Creek Community Development District St. Lucie County – Fort Pierce Fire District The Crossings at Fleming Island St. Lucie West Services District Indian River County Mosquito Control District St. John’s Water Control District Westchase and Westchase East Community Development Districts Pier Park Community Development District Verandahs Community Development District Magnolia Park Community Development District Schools and Colleges Federal Student Aid Programs – Indian River Community College Indian River Community College Okeechobee County District School Board St. Lucie County District School Board State and County Agencies Central Florida Foreign-Trade Zone, Inc. (a nonprofit organization affiliated with the St. Lucie County Board of County Commissioners) Florida School for Boys at Okeechobee Indian River Community College Crime Laboratory Indian River Correctional Institution FEE SCHEDULE We propose the fee for our audit services described below to be $3,300 for the year ended September 30, 2023, $3,850 for the years ended September 30, 2024 and 2025, and $4,045 for the years ended September 30, 2026 and 2027. In addition, if a bond issuance occurs in the fiscal year ended September 30, 2023, the fee for our audit services will be $4,600. The fee is contingent upon the financial records and accounting systems of Windsor Cay Community Development District being “audit ready” and the financial activity for the District is not materially increased. If we discover that additional preparation work or subsidiary schedules are needed, we will consult with your authorized representative. We can assist with this additional work at our standard rates should you desire. SCOPE OF WORK TO BE PERFORMED If selected as the District's auditors, we will perform a financial and compliance audit in accordance with Section 11.45, Florida Statutes, in order to express an opinion on an annual basis on the financial statements of Windsor Cay Community Development District as of September 30, 2023, 2024, 2025, 2026, and 2027. The audits will be performed to the extent necessary to express an opinion on the fairness in all material respects with which the financial statements present the financial position, results of operations and changes in financial position in conformity with generally accepted accounting principles and to determine whether, for selected transactions, operations are properly conducted in accordance with legal and regulatory requirements. Reportable conditions that are also material weaknesses shall be identified as such in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Other (non-reportable) conditions discovered during the course of the audit will be reported in a separate letter to management, which will be referred to in the Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters. Our audit will be performed in accordance with standards for financial and compliance audits contained in Government Auditing Standards, as well as in compliance with rules and regulations of audits of special districts as set forth by the State Auditor General in Chapter 10.550, Local Governmental Entity Audits, and other relevant federal, state and county orders, statutes, ordinances, charter, resolutions, bond covenants, Administrative Code and procedures, or rules and regulations which may pertain to the work required in the engagement. The primary purpose of our audit will be to express an opinion on the financial statements discussed above. It should be noted that such audits are subject to the inherent risk that errors or irregularities may not be detected. However, if conditions are discovered which lead to the belief that material errors, defalcations or other irregularities may exist or if other circumstances are encountered that require extended services, we will promptly notify the appropriate individual. Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP Director – 44 years Education . Stetson University, B.B.A. – Accounting Registrations . Certified Public Accountant – State of Florida, State Board of Accountancy . Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants Professional Affiliations/Community Service . Member of the American and Florida Institutes of Certified Public Accountants . Affiliate member Government Finance Officers Association . Past President, Vice President-Campaign Chairman, Vice President and Board Member of United Way of St. Lucie County, 1989 - 1994 . Past President, President Elect, Secretary and Treasurer of the Treasure Coast Chapter of the Florida Institute of Certified Public Accountants, 1988 - 1991 . Past President of Ft. Pierce Kiwanis Club, 1994 - 95, Member/Board Member since 1982 . Past President, Vice President and Treasurer of St. Lucie County Chapter of the American Cancer Society, 1980 -1986 . Member of the St. Lucie County Chamber of Commerce, Member Board of Directors, Treasurer, September 2002 - 2006, Chairman Elect 2007, Chairman 2008, Past Chairman 2009 . Member Lawnwood Regional Medical Center Board of Trustees, 2000 – Present, Chairman 2013 - Present . Member of St. Lucie County Citizens Budget Committee, 2001 – 2002 . Member of Ft. Pierce Citizens Budget Advisory Committee, 2010 – 2011 . Member of Ft. Pierce Civil Service Appeals Board, 2013 - Present Professional Experience . Miles Grant Development/Country Club – Stuart, Florida, July 1975 – October 1976 . State Auditor General’s Office – Public Accounts Auditor – November 1976 through September 1979 . Director - Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for numerous government and nonprofit audits. . Over 40 years experience in all phases of public accounting and auditing experience, with a concentration in financial and compliance audits. Mr. Gaines has been involved in all phases of the audits listed on the preceding pages. Commitment to Quality Service Personnel Qualifications and Experience J. W. Gaines, CPA, CITP (Continued) Director Continuing Professional Education . Has participated in numerous continuing professional education courses provided by nationally recognized sponsors over the last two years to keep abreast of the latest developments in accounting and auditing such as: Governmental Accounting Report and Audit Update Analytical Procedures, FICPA Annual Update for Accountants and Auditors Single Audit Sampling and Other Considerations Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP Director – 36 years experience Education . University of Central Florida, B.A. – Accounting . Barry University – Master of Professional Accountancy Registrations . Certified Public Accountant – State of Florida, State Board of Accountancy . Certified Information Technology Professional (CITP) – American Institute of Certified Public Accountants . Certified Not-For-Profit Core Concepts 2018 Professional Affiliations/Community Service . Member of the American and Florida Institutes of Certified Public Accountants . Associate Member, Florida Government Finance Office Associates . Assistant Coach – St. Lucie County Youth Football Organization (1994 – 2005) . Assistant Coach – Greater Port St. Lucie Football League, Inc. (2006 – 2010) . Board Member – Greater Port St. Lucie Football League, Inc. (2011 – 2017) . Treasurer, AIDS Research and Treatment Center of the Treasure Coast, Inc. (2000 – 2003) . Board Member/Treasurer, North Treasure Coast Chapter, American Red Cross (2004 – 2010) . Member/Board Member of Port St. Lucie Kiwanis (1994 – 2001) . President (2014/15) of Sunrise Kiwanis of Fort Pierce (2004 – 2017) . St. Lucie District School Board Superintendent Search Committee (2013 – present) . Board Member – Phrozen Pharoes (2019-2021) Professional Experience . Twenty-eight years public accounting experience with an emphasis on nonprofit and governmental organizations. . Audit Manager in-charge on a variety of audit and review engagements within several industries, including the following government and nonprofit organizations: St. Lucie County, Florida 19th Circuit Office of Medical Examiner Troup Indiantown Water Control District Exchange Club Center for the Prevention of Child Abuse, Inc. Healthy Kids of St. Lucie County Mustard Seed Ministries of Ft. Pierce, Inc. Reaching Our Community Kids, Inc. Reaching Our Community Kids - South St. Lucie County Education Foundation, Inc. Treasure Coast Food Bank, Inc. North Springs Improvement District . Four years of service in the United States Air Force in computer operations, with a top secret (SCI/SBI) security clearance. Commitment to Quality Service Personnel Qualifications and Experience David S. McGuire, CPA, CITP (Continued) Director Continuing Professional Education . Mr. McGuire has attended numerous continuing professional education courses and seminars taught by nationally recognized sponsors in the accounting auditing and single audit compliance areas. He has attended courses over the last two years in those areas as follows: Not-for-Profit Auditing Financial Results and Compliance Requirements Update: Government Accounting Reporting and Auditing Annual Update for Accountants and Auditors Commitment to Quality Service Personnel Qualifications and Experience Matthew Gonano, CPA Director – 13 years total experience Education . University of North Florida, B.B.A. – Accounting . University of Alicante, Spain – International Business . Florida Atlantic University – Masters of Accounting Professional Affiliations/Community Service . American Institute of Certified Public Accountants . Florida Institute of Certified Public Accountants Professional Experience . Senior Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. . Performed audits of nonprofit and governmental organizations in accordance with Governmental Accounting Auditing Standards (GAAS) . Performed Single Audits of nonprofit organizations in accordance with OMB Circular A-133, Audits of State, Local Governments, and Non-Profit Organizations. Continuing Professional Education . Mr. Gonano has participated in numerous continuing professional education courses. Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA Accounting and Audit Manager – 33 years Education . Stetson University, B.B.A. – Accounting Registrations . Certified Public Accountant – State of Florida, State Board of Accountancy Professional Affiliations/Community Service . Member of the American and Florida Institutes of Certified Public Accountants . Former Member of Florida Institute of Certified Public Accountants Committee on State and Local Government . Affiliate Member Government Finance Officers Association (GFOA) for over 10 years . Affiliate Member Florida Government Finance Officers Association (FGFOA) for over 10 years . Technical Review – 1997 FICPA Course on State and Local Governments in Florida . Board of Directors – Kiwanis of Ft. Pierce, Treasurer – 1994-1999; Vice President – 1999- 2001 Professional Experience . Twenty-seven years public accounting experience with an emphasis on governmental and nonprofit organizations. . State Auditor General’s Office – West Palm Beach, Staff Auditor, June 1985 to September 1985 . Accounting and Audit Manager of Berger, Toombs, Elam, Gaines & Frank, Certified Public Accountants PL, responsible for audit and accounting services including governmental and not-for-profit audits. . Over 20 years of public accounting and governmental experience, specializing in governmental and nonprofit organizations with concentration in special districts, including Community Development Districts which provide services including water and sewer utilities. Governmental and non-profit entities served include the following: Counties: St. Lucie County Municipalities: City of Fort Pierce City of Stuart Commitment to Quality Service Personnel Qualifications and Experience David F. Haughton, CPA (Continued) Accounting and Audit Manager Professional Experience (Continued) Special Districts: Bluewaters Community Development District Country Club of Mount Dora Community Development District Fiddler’s Creek Community Development District #1 and #2 Indigo Community Development District North Springs Improvement District Renaissance Commons Community Development District St. Lucie West Services District Stoneybrook Community Development District Summerville Community Development District Terracina Community Development District Thousand Oaks Community Development District Tree Island Estates Community Development District Valencia Acres Community Development District Non-Profits: The Dunbar Center, Inc. Hibiscus Children’s Foundation, Inc. Hope Rural School, Inc. Maritime and Yachting Museum of Florida, Inc. Tykes and Teens, Inc. United Way of Martin County, Inc. Workforce Development Board of the Treasure Coast, Inc. . While with the Auditor General’s Office he was on the staff for the state audits of the Martin County School District and Okeechobee County School District. . During 1997 he performed a technical review of the Florida Institute of Certified Public Accountants state CPE course on Audits of State and Local Governments in Florida. His comments were well received by the author and were utilized in future updates to the course. Continuing Professional Education . During the past several years, he has participated in numerous professional development training programs sponsored by the AICPA and FICPA, including state conferences on special districts and governmental auditing in Florida. He averages in excess of 100 hours bi-annually of advanced training which exceeds the 80 hours required in accordance with the continuing professional education requirements of the Florida State Board of accountancy and the AICPA Private Companies Practice Section. He has over 75 hours of governmental CPE credit within the past two years. Commitment to Quality Service Personnel Qualifications and Experience Paul Daly Staff Accountant – 11 years Education . Florida Atlantic University, B.S. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Working to attain the requirements to take the Certified Public Accounting (CPA) exam. Commitment to Quality Service Personnel Qualifications and Experience Melissa Marlin, CPA Senior Staff Accountant – 9 years Education . Indian River State College, A.A. – Accounting . Florida Atlantic University, B.B.A. – Accounting Professional Experience . Staff accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mrs. Marlin participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Bryan Snyder Staff Accountant – 8 years Education . Florida Atlantic University, B.B.A. – Accounting Professional Experience . Accountant beginning his professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. . Mr. Snyder is gaining experience auditing governmental & nonprofit entities. Continuing Professional Education . Mr. Snyder participates in numerous continuing education courses and plans on working to acquire his CPA certificate. . Mr. Snyder is currently studying to pass the CPA exam. Commitment to Quality Service Personnel Qualifications and Experience Maritza Stonebraker, CPA Senior Accountant – 7 years Education . Indian River State College, B.S. – Accounting Professional Experience . Staff Accountant beginning her professional auditing career with Berger, Toombs, Elam, Gaines, & Frank. Continuing Professional Education . Mrs. Stonebraker participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Jonathan Herman, CPA Senior Staff Accountant – 9 years Education . University of Central Florida, B.S. – Accounting . Florida Atlantic University, MACC Professional Experience . Accounting graduate with nine years experience with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mr. Herman participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Sean Stanton, CPA Staff Accountant – 5 years Education . University of South Florida, B.S. – Accounting . Florida Atlantic University, M.B.A. – Accounting Professional Experience . Staff accountant with Berger, Toombs, Elam, Gaines, & Frank auditing governmental and non-profit entities. Continuing Professional Education . Mr. Stanton participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Tifanee Terrell Staff Accountant – 3 years Education . Florida Atlantic University, M.A.C.C. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Ms. Terrell participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. . Ms. Terrell is currently studying to pass the CPA exam. Commitment to Quality Service Personnel Qualifications and Experience Dylan Dixon Staff Accountant – 1 year Education . Indian River State College, B.S. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mr. Dixon participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Brennen Moore Staff Accountant Education . Indian River State College, B.S. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Mr. Moore participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Jordan Wood Staff Accountant – 1 year Education . Indian River State College, A.A. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Ms. Wood is currently enrolled at Indian River State College to complete her bachelor’s degree. . Ms. Wood participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. . Ms. Wood is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. Commitment to Quality Service Personnel Qualifications and Experience Katie Gifford Staff Accountant Education . Indian River State College, B.S. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Ms. Gifford participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. Commitment to Quality Service Personnel Qualifications and Experience Rayna Zicari Staff Accountant Education . Stetson University, B.B.A. – Accounting Professional Experience . Staff Accountant with Berger, Toombs, Elam, Gaines, & Frank providing professional services to nonprofit and governmental entities. Continuing Professional Education . Ms. Zicari participates in numerous continuing professional education courses provided by nationally recognized sponsors to keep abreast of the latest developments. . Ms. Zicari is currently working towards completing an additional 30 hours of education to qualify to sit for CPA exam. WINDSOR CAY COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS District Auditing Services for Fiscal Year 2023 Lake County, Florida INSTRUCTIONS TO PROPOSERS SECTION 1. DUE DATE. Sealed proposals must be received no later than Wednesday, January 10, 2024 at 5:00 p.m., at the offices of Governmental Management Services – Central Florida, LLC, Attn: George Flint/Monica Virgen, District Manager, 219 East Livingston Street, Orlando, Florida 32801. Proposals will be publicly opened at that time. SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is assumed to be familiar with all federal, state, and local laws, ordinances, rules and regulations that in any manner affect the work. Ignorance on the part of the Proposer will in no way relieve it from responsibility to perform the work covered by the proposal in compliance with all such laws, ordinances and regulations. SECTION 3. QUALIFICATIONS OF PROPOSER. The contract, if awarded, will only be awarded to a responsible Proposer who is qualified by experience and licensing to do the work specified herein. The Proposer shall submit with its proposal satisfactory evidence of experience in similar work and show that it is fully prepared to complete the work to the satisfaction of the District. SECTION 4. SUBMISSION OF ONLY ONE PROPOSAL. Proposers shall be disqualified, and their proposals rejected if the District has reason to believe that collusion may exist among the Proposers, the Proposer has defaulted on any previous contract or is in arrears on any previous or existing contract, or for failure to demonstrate proper licensure and business organization. SECTION 5. SUBMISSION OF PROPOSAL. Submit one (1) original hard copy and one (1) electronic copy of the Proposal Documents, and other requested attachments, at the time and place indicated herein, which shall be enclosed in an opaque sealed envelope, marked with the title “Auditing Services – Windsor Cay Community Development District” on the face of it. SECTION 6. MODIFICATION AND WITHDRAWAL. Proposals may be modified or withdrawn by an appropriate document duly executed and delivered to the place where proposals are to be submitted at any time prior to the time and date the proposals are due. No proposal may be withdrawn after opening for a period of ninety (90) days. SECTION 7. PROPOSAL DOCUMENTS. The proposal documents shall consist of the notice announcing the request for proposals, these instructions, the Evaluation Criteria Sheet and a proposal with all required documentation pursuant to Section 12 of these instructions (the “Proposal Documents”). SECTION 8. PROPOSAL. In making its proposal, each Proposer represents that it has read and understands the Proposal Documents and that the proposal is made in accordance therewith. SECTION 9. BASIS OF AWARD/RIGHT TO REJECT. The District reserves the right to reject any and all proposals, make modifications to the work, and waive any informalities or irregularities in proposals as it is deemed in the best interests of the District. SECTION 10. CONTRACT AWARD. Within fourteen (14) days of receipt of the Notice of Award from the District, the Proposer shall enter into and execute a Contract (engagement letter) with the District. SECTION 11. LIMITATION OF LIABILITY. Nothing herein shall be construed as or constitute a waiver of District’s limited waiver of liability contained in Section 768.28, Florida Statutes, or any other statute or law. SECTION 12. MISCELLANEOUS. All proposals shall include the following information in addition to any other requirements of the proposal documents. A. List position or title of all personnel to perform work on the District audit. Include résumés for each person listed; list years of experience in present position for each party listed and years of related experience. B. Describe proposed staffing levels, including résumés with applicable certifications. C. Three references from projects of similar size and scope. The Proposer should include information relating to the work it conducted for each reference as well as a name, address and phone number of a contact person. D. The lump sum cost of the provision of the services under the proposal for Fiscal Year 2023, plus the lump sum cost of four (4) annual renewals. E. Provide a proposed schedule for performance of the audit. SECTION 13. PROTESTS. In accordance with the District’s Rules of Procedure, any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) calendar hours (excluding Saturday, Sunday, and state holidays) after the receipt of the Proposal Documents. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturday, Sunday, and state holidays) after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal written protest shall constitute a waiver of any right to object or protest with respect to the aforesaid Proposal Documents. SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation of proposals are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents. WINDSOR CAY COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION EVALUATION CRITERIA 1. Ability of Personnel. (20 Points) (E.g., geographic location of the firm’s headquarters or permanent office in relation to the project; capabilities and experience of key personnel; present ability to manage this project; evaluation of existing workload; proposed staffing levels, etc.) 2. Proposer’s Experience. (20 Points) (E.g. past record and experience of the Proposer in similar projects; volume of work previously performed by the firm; past performance for other community development districts in other contracts; character, integrity, reputation of Proposer, etc.) 3. Understanding of Scope of Work. (20 Points) Extent to which the proposal demonstrates an understanding of the District’s needs for the services requested. 4. Ability to Furnish the Required Services. (20 Points) Extent to which the proposal demonstrates the adequacy of Proposer’s financial resources and stability as a business entity necessary to complete the services required. 5. Price. (20 Points) Points will be awarded based upon the lowest total proposal for rendering the services and the reasonableness of the proposal. TOTAL (100 Points) MINUTES OF MEETING WINDSOR CAY COMMUNITY DEVELOPMENT DISTRICT The Audit Committee meeting of the Board of Supervisors of the Windsor Cay Community Development District was held Wednesday, December 13, 2023 at 10:00 a.m. at the Cooper Memorial Library, 2525 Oakley Seaver Drive, Clermont, Florida. Present and constituting a quorum: Eric Baker Vice Chairman Jeff Farhood Assistant Secretary Bernard Sullivan Assistant Secretary Also present were: George Flint District Manager, GMS Ryan Dugan by phone District Counsel Bill Whitegon by phone District Engineer FIRST ORDER OF BUSINESS Roll Call Mr. Flint called the meeting to order and called the roll. Three Board members were present in person constituting a quorum. SECOND ORDER OF BUSINESS Public Comment Period There were no members of the public present for the meeting. THIRD ORDER OF BUSINESS Audit Services A. Approval of Request for Proposals and Selection Criteria Mr. Flint stated the selection criterion are in the agenda and the standard RFP is used. They are asking that the proposals be submitted by January 10th and pricing for five years be provided and then enter into annual engagements based on that. The selection criterion is attached. He noted there is an option of including price or excluding price but to include price is always recommended however there is the option of basing the selection solely on qualifications. If you are comfortable with the RFP and the selection criteria, a motion to approve those will be in order. On MOTION by Mr. Baker, seconded by Mr. Farhood, with all in favor, the Request for Proposals and Selection Criteria, was approved. B. Approval of Notice of Request for Proposals for Audit Services Mr. Flint stated this will be advertised in addition to the legal advertisement that is required to run. This is also sent out to five or so auditing firms that primarily provide this. He noted they do not solely rely on the legal ad. He asked for any questions on the notice, if not a motion to approve it. On MOTION by Mr. Baker, seconded by Mr. Farhood, with all in favor, the Notice of Request for Proposals for Audit Services, was approved. C. Public Announcement of Opportunity to Provide Audit Services Mr. Flint stated they will publicly announce the opportunity for any qualified auditors to respond to the RFP as specified in the agenda and the legal ad that will be advertised. FOURTH ORDER OF BUSINESS Adjournment On MOTION by Ms. Baker, seconded by Mr. Farhood, with all in favor, the meeting was adjourned. ________________________ _____________________________ Secretary/Assistant Secretary Chairman/Vice Chairman MINUTES OF MEETING WINDSOR CAY COMMUNITY DEVELOPMENT DISTRICT The regular meeting of the Board of Supervisors of the Windsor Cay Community Development District was held Wednesday, December 13, 2023 at 10:00 a.m. at the Cooper Memorial Library, 2525 Oakley Seaver Drive, Clermont, Florida. Present and constituting a quorum: Eric Baker Vice Chairman Jeff Farhood Assistant Secretary Bernard Sullivan Assistant Secretary Also present were: George Flint District Manager, GMS Ryan Dugan by phone District Counsel Bill Whitegon by phone District Engineer FIRST ORDER OF BUSINESS Roll Call Mr. Flint called the meeting to order and called the roll. Three Board members were present in person constituting a quorum. SECOND ORDER OF BUSINESS Public Comment Period There were no members of the public present for the meeting. THIRD ORDER OF BUSINESS Approval of Minutes of the July 26, 2023 Board of Supervisors Meeting Mr. Flint presented the minutes of the July 26, 2023 Board of Supervisors meeting and asked for any comments or corrections. The Board had no changes to the minutes. On MOTION by Mr. Baker, seconded by Mr. Farhood, with all in favor, the Minutes of the July 26, 2023 Board of Supervisors Meeting, were approved. FOURTH ORDER OF BUSINESS Consideration of Proposals for Land Appraisal Services Mr. Flint stated the proposals have not been received yet so will keep this on the agenda and bring back the proposals for land appraisal services. The District intends to acquire some of the land under the improvements and to do that an appraisal is needed. FIFTH ORDER OF BUSINESS Authorizing Acquisition of Phase 1 Improvements Mr. Dugan stated earlier this morning he circulated standard acquisition documents for the District acquisition of off-site roadway improvements for the North and South entrance roads that are complete and ready for the Districts acquisition. He noted they will work on getting all of those documents reviewed and executed and brought back to the Board for discussion or ratification. He noted he is trying to coordinate with the developer on the potential need for an access easement for the Northern access road. Again, this is still in progress and will keep the Board in the loop with further updates. SIXTH ORDER OF BUSINESS Appointment of Audit Committee Mr. Flint stated the CDD as a government entity is required to have an annual independent audit and the statutes describe the process to follow to select an auditor and the first step is to appoint an Audit Committee. He noted they always recommend appointing the Board as the Audit Committee and designating one of the Board members as the Chair. Non-Board members can be appointed to the Audit Committee but for administrative simplicity it makes since to appoint the Board members. On MOTION by Mr. Baker, seconded by Mr. Farhood, with all in favor, the Appointment of the Board as the Audit Committee, was approved. Mr. Flint asked for a motion to appoint one of the Board members as the Chair. Mr. Baker stated he could be the Chair. On MOTION by Mr. Baker, seconded by Mr. Farhood, with all in favor, the Appointment of Eric Baker as the Chairman of the Audit Committee, was approved. SEVENTH ORDER OF BUSINESS Staff Reports A. Attorney Mr. Dugan stated that he had nothing further to report. B. Engineer Mr. Whitegon stated during this call they received approval from DOT on the off-site roadway improvements being complete. C. District Manager’s Report i. Balance Sheet and Income Statement Mr. Flint presented the unaudited financials through October 31st. He asked for any questions. There was no action required. ii. Ratification of Funding Requests 9-16 Mr. Flint presented Funding Requests 9-16 under the Developer Funding Agreement with the developer. On MOTION by Mr. Baker, seconded by Mr. Farhood, with all in favor, Funding Requests 9-16, were ratified. iii. Ratification of Fiscal Year 2024 Meeting Dates Mr. Flint stated the proposed meeting schedule is in the agenda and has been advertised so asking the Board to ratify these meeting dates. The meetings will be at 11:30 a.m. at Cooper Memorial Library, 2525 Oakley Seaver Drive, Clermont, Florida on the dates specified in the notice. On MOTION by Mr. Baker, seconded by Mr. Farhood, with all in favor, the Fiscal Year 2024 Meeting Dates, were ratified. EIGHTH ORDER OF BUSINESS Other Business There being no comments, the next item followed. NINTH ORDER OF BUSINESS Supervisors Requests There being no comments, the next item followed. TENTH ORDER OF BUSINESS Adjournment On MOTION by Mr. Baker, seconded by Mr. Farhood, with all in favor, the meeting was adjourned. ________________________ _____________________________ Secretary/Assistant Secretary Chairman/Vice Chairman