HomeMy WebLinkAboutResolution 2026-05 Auditor Selection CommitteeRESOLUTION NO.2026-05
A RESOLUTION OF THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS, FLORIDA, ESTABLISHING
AN AUDITOR SELECTION COMMITTEE PURSUANT TO
SECTION 218.391, FLORIDA STATUTES; PROVIDING
FOR THE AUDITOR SELECTION COMMITTEE'S SCOPE
OF DUTIES; PROVIDING FOR AUDITOR SELECTION
PROCEDURES; PROVIDING FOR THE REPEAL OF
PRIOR INCONSISTENT RESOLUTIONS, SEVERABILITY
AND AN EFFECTIVE DATE.
WHEREAS, section 218.391(2), Florida Statutes, requires that the City Commission
establish an Auditor Selection Committee for the primary purpose of assisting the City
Commission in selecting an auditor to conduct the annual financial audit required by section
218.39, Florida Statutes; and
WHEREAS, section 218.391(3), Florida Statutes, requires the Auditor Selection
Committee to establish factors to use for the evaluation of audit services, to publicly announce
requests for proposals, to provide interested firms with requests for proposals, to evaluate
proposals provided by qualified firms, and to rank and recommend to the City Commission, in
order of preference, no fewer than three (3) firms deemed to be the most highly qualified to perform
the required services; and
WHEREAS, the City Commission deems that this Resolution is in the best interests of the
public health, safety, and welfare of the citizens of Winter Springs.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY COMMISSION
OF THE CITY OF WINTER SPRINGS, SEIMINOLE COUNTY, FLORIDA, THAT:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and
correct and are hereby fully incorporated herein by reference.
Section 2. Committee Established. The City Commission hereby establishes an
Auditor Selection Committee ("Committee") which shall consist of three (3) members.
Committee members shall include either the Mayor or one member of the City Commission and
two other qualified persons selected by the City Manager. City employees shall not serve on the
Committee. Members of the Committee should possess or obtain basic understanding of
governmental financial reporting and auditing. The Mayor or City Commissioner appointed by
majority vote of the City Commission shall serve as the chair of the Committee.
City of Winter Springs
Resolution No. 2026-05
Page 1 of 6
Section 3. Scope of Duties. The Committee shall serve in an advisory capacity to the
City Commission in selecting an auditor to conduct the annual financial audit required by section
218.39, Florida Statutes, and shall serve no other purposes. Specifically, the Committee shall
establish factors to use for the evaluation of audit services, publicly announce requests for
proposals, provide interested firms with requests for proposals, evaluate proposals provided by
qualified firms and such other responsibilities expressly provided under Section 218.391, Florida
Statutes. The Committee shall rank and recommend to the City Commission, in order of
preference, no fewer than three (3) firms deemed to be the most highly qualified to perform the
required services. However, if fewer than three firms respond to the request for proposal, the
Committee shall recommend such firms as it deems to be the most highly qualified. The
Committee shall not have the authority to expend City funds. Committee members shall not
receive compensation for their service on the Committee, but may receive reimbursement for
expenses incurred in performing their duties, provided such expenses are approved in advance by
the City Commission or City Manager. All meetings of the Committee shall be open to the public
in accordance with the Sunshine Law.
Section 4. Auditor Selection Procedures. The following requirements and
procedures shall be followed by the Committee:
A. Guidance. The Committee shall be guided by the City Manager and Finance Director
and designees who shall serve as the Committee's technical advisors. In addition, to the
extent applicable and consistent with this Resolution, the Committee, when performing the
responsibilities required hereunder, shall be guided by the Guidance Manual published by
the State of Florida Auditor General, a copy of which is attached hereto for reference
purposes.
B. RequestforProposal (`RFP'). The Committee, with the assistance of its technical
advisors, shall prepare a Request for Proposal, which shall be guided by the GFOA
Handbook including the list of 24 information elements that should be considered in
designing an RFP for audit services. (See Page 8 of the Florida Auditor General Manual).
At such time the RFP is approved by the Committee, the Committee shall then publicly
announce, in a uniform and consistent manner, each occasion when independent auditing
services are required to be purchased by the City. The public notice shall be published in
a newspaper of general circulation in Seminole County, public procurement sites and such
other places approved by the City Manager or his designee to solicit a sufficient number of
qualified audit firms. The notice shall include a general description of the audit services
required and indicate how interested firms can apply for consideration. The Committee
shall provide RFP's to firms that have expressed an interest in providing audit services to
the City including providing information on how proposals are to be evaluated and such
other information the Committee determines is necessary for the firm to prepare a proposal.
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Resolution No. 2026-05
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C. Factors. The Committee shall establish factors to use for the evaluation of
audit services to be provided by a certified public accounting firm duly licensed under
Chapter 473, Florida Statutes and qualified to conduct audits in accordance with
government auditing standards as adopted by the Florida Board of Accountancy. Such
factors shall include, but not be limited to, ability of personnel, experience, ability to
furnish the required services, and such other factors as may be determined by the
Committee to be applicable to its particular requirements.
D. Proposal Evaluation.
1. Proposals will initially be reviewed by City staff for compliance with bid
proposal requirements. Staff will prepare a checklist to reflect proposal
compliance with the elements of the RFP. Staff will submit all proposals and the
compliance checklist to the Committee, and will provide information as to which
proposals it deems responsive and non -responsive.
2. The Committee shall evaluate proposals submitted by qualified firms. If
compensation is one of the factors established by the Committee, compensation
shall not be the sole or predominant factor used to evaluate the proposals. When
establishing the factors, the Committee is encouraged to consider the following
requirements and criteria:
a. The audit firm shall not otherwise be currently affiliated with the
City. Past services to the City shall not be considered an affiliation.
b. The audit firm shall be duly licensed to practice in the State of
Florida pursuant to chapter 473, Florida Statutes.
C. The audit firm's professional personnel shall be current in all
continuing professional education credits for the two (2) years preceding
the proposed contract effective date.
d. Any other audits being performed by the audit firm shall not create
a conflict of interest with respect to the firm's audit of the City.
e. The audit firm shall have a history of performing quality audits as
demonstrated by recent external quality control reviews.
f. The audit firm shall adhere to the instructions in the RFP in
preparing and submitting the proposal.
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Resolution No. 2026-05
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g. The audit firm shall demonstrate its past experience and
performance with the City, if applicable, and other comparable government
engagements.
h. The audit firm shall demonstrate the quality and competency of its
professional personnel to be assigned to the engagement, and the quality of
its management support personnel available for technical consultation.
i. The audit firm shall demonstrate its ability to furnish the required
services to the City based upon its recent, current and projected workload.
j. The audit firm shall demonstrate experience with applicable state
and federal grant programs.
k. The audit firm shall demonstrate the adequacy of its proposed
staffing for various segments of the engagement.
1. The audit firm shall demonstrate the adequacy of its analytical
procedures to be used in the engagement.
in. The compensation proposed by the audit firm for its audit services.
However, if considered, such fees will not be the sole or predominant factor
used to evaluate proposals.
n. Any other recommendations provided by the Florida Auditor
General (See Pages 6 and 7 of the attached Manual).
E. Oral Presentations (optional). After evaluation of the written proposals, the
Committee at its discretion decide to interview a list of three (3) audit firms which it
determines to be the best qualified to perform the requested audit services. Each of those
firms shall be invited to make an oral presentation of the firm's qualifications to the
Committee.
F. Audit Firm Ranking and Recommendation After evaluating the written proposals
submitted under the RFP, and conducting any oral presentations required by the Committee
under subsection E, the Committee shall rank and recommend in order of preference based
on the established evaluation factors no fewer than three firms deemed to be the most
highly qualified to perform the required services after considering the factors established
pursuant to this Resolution. If fewer than three firms respond to the RFP, the Committee
shall recommend such firms as it deems to be the most highly qualified. The Committee
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Resolution No. 2026-05
Page 4 of 6
shall submit, in writing, its rankings and recommendation to the City Commission.
G. Final Selection and Contract Approval. The City Commission shall inquire of
qualified firms as to the basis of compensation, if further inquiry is necessary beyond the
proposed compensation stated in any submittal, select one of the firms recommended by
the Committee, and negotiate through the City Manager a written contract using one of the
methods set forth in Section 218.391(4), Florida Statutes. If the City Commission is unable
to negotiate a satisfactory contract with any of the recommended firms, the Committee
shall recommend additional firms, and negotiations shall continue in accordance with this
procedure until an agreement for auditing services is reached.
H. The procurement of audit services under this Resolution shall be evidenced by a
written contract, as approved by the City Commission, embodying all provisions and
conditions of the procurement of such services. An engagement letter, signed and
executed by both parties, shall constitute a written contract. At a minimum, the contract
shall include the following:
a. The services to be provided and the fees or other compensation for such services.
b. A requirement that invoices for fees or other compensation be submitted in
sufficient detail to demonstrate compliance with the terms of the contract.
C. The term of the contract, including renewals, and conditions under which the
contract may be terminated or renewed.
d. The contract entered into pursuant to this Resolution may be renewed without the
use of the auditor selection procedures set forth herein; however, such renewals shall be
in writing and approved by the City Commission.
Section 5. Severability. If any section, subsection, sentence, clause, phrase, word, or
portion of this Resolution is for any reason held invalid or unconstitutional by a court of competent
jurisdiction, whether for substantive or procedural reasons, such portion shall be deemed a
separate, distinct, and independent provision, and such holding shall not affect the validity of the
remaining portions of this Resolution.
Section 6. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts
of resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 7. Effective Date. This Resolution shall become effective immediately upon
its adoption by the City Commission of Winter Springs, Florida.
City of Winter Springs
Resolution No. 2026-05
Page 5 of 6
ADOPTED by the City Commission of the City of Winter Springs, Florida, in a Regular Meeting
duly assembled on the 91h Day of March 2026.
L
KEVIN McCANN, Mayor
ATTEST:
CHRISTIAN GOWAN, City Clerk
Approved as to legal form and sufficiency for
the City of�Wjinter Springs, Florida only:
ANTHONY A. GARGANESE, City Attorney
City of Winter Springs
Resolution No. 2026-05
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