MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT

PALM BEACH COUNTY REGULAR BOARD MEETING SEPTEMBER 15, 2023
10:00 A.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.marshharbourcdd.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA MARSH HARBOUR
COMMUNITY DEVELOPMENT DISTRICT
Marsh Harbour Community Clubhouse 1000 Marsh Harbour Drive Riviera Beach, Florida 33404
REGULAR BOARD MEETING
September 15, 2023
10:00 a.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Additions or Deletions to Agenda
Comments from the Public for Items Not on the Agenda
Approval of Minutes
August 18, 2023 Regular Board Meeting…	Page 2
Old Business
Update on Landscape
Update on Hi-Tek Security
New Business
Consider Resolution No. 2023-05 – Adopting a Fiscal Year 2022/2023 Amended Budget…	Page 6
Consider Approval of Proposal from Sigma Security & Investigation Solutions, LLC…	Page 11
Consider Approval of Proposal from Russ Total Lawn Maintenance, LLC Dead Tree Removal…	Page 13
Discussion Regarding Tree Trimming of 1200 Lucaya Drive…	Page 14
Discussion Regarding Tree Removal at 970 Abaco Lane…	Page 15
Auditor Selection Committee
Ranking of Proposals/Consider Selection of an Auditor…	Page 17
Administrative Matters
Board Members Comments
Adjourn

LOCALiQ
The Gainesville Sun I The Ledger Daily Commercial I Ocala StarBanner News Chief I Herald-Tribune
News Herald I The Palm Beach Post
Northwest Florida Daily News

PO Box 631244 Cincinnati, OH 45263-1244

PROOF OF PUBLICATION
Marsh Harbour Cdd Marsh Harbour Cdd 250 I BURNS RD STEA

PALM BEACH GARDENS FL334!05207

STATE OF FLORIDA, COUNTY OF PALM BEACH

The Palm Beach Post, a daily newspaper printed and published in the city of West Palm Beach and of general circulation in Palm Beach, Martin, Okeechobee and St Lucie Counties, Florida; and personal knowledge of the facts herein state and that the notice hereto annexed was Published in said newspapers in the issues dated or by publication on the newspaper's website, if authorized, on:

10/11/2022

and that the fees charged are legal.

Notary, State o WI, County(1/ ro

JL•	tS·Z0

Sworn to and subscribed before on 10/11/2022

My commision expires
Publication Cost:	$228.66
7894555

MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 202V2023 REGULAR MEETING SCHEDULE NOTICE IS HEREBY GIVEN that
the Board of Supervisors of the Marsh Harbour Community Devel opment District will hold Regular Meetings at 10:00 a.m. in the Marsh Harbour Community Clubhouse located at 1000 Marsh Harbour Drive, Riviera Beach, Florida 33404 on the following dates:
October 21, 2022
November 1B, 2022
December 16, 2022
January 20, 2023
February 17, 2023
March 17, 2023
April 21, 2023
May 19, 2023
June 16, 2023
July 21, 2023
August 1B, 2023
September 15, 2023
The pun:iose of the meetings is to conduct any business coming before
the Board. Meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agen­ das for any of the meetings may be obtained from the District's website or by contacting the District Manager at (561) 630-4922 and/or toll free at l·B77-737-4922 prior to the date of the particular meeting.
From time to time one or more Supervisors may participate by tele­ phone; therefore a speak.er tele­ phone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Meetings may be continued as found necessary to a time and place specified on the
record.
If any person decides to appeal any decision made with respect to any matter considered at these meet­ ings, such person will need a record of the proceedings and such person may need to insure that o verba­ tim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.
In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accom­ modations or an interpreter to participate at any of these meetings should contact the District Manager at (561) 630-4922 and/or toll-free at 1- B77-737-4922 at least seven (7) days prior to the date of the particular meeting.
Meetings may be cancelled from time to time without advertised notice.
MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT

Order No:
Customer No: PO#:

730531

# of Copies:
1

www.marshhorbourcdd.org

THIS IS NOT AN INVOICE!
Please do not use thisformforpayment remittance.

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Page 1 of 1

MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT
REGULAR BOARD MEETING AUGUST 18, 2023

CALL TO ORDER

The August 18, 2023, Regular Board Meeting of the Marsh Harbour Community Development District (the “District”) was called to order at 10:00 a.m. in the Marsh Harbour Community Clubhouse located at 1000 Marsh Harbour Drive, Riviera Beach, Florida 33404.

PROOF OF PUBLICATION

Proof of publication was presented that notice of the Regular Board Meeting had been published in The Palm Beach Post on October 11, 2022, as part of the District’s Fiscal Year 2022/2023 Regular Meeting Schedule, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of Chairperson Allen Walker, Vice Chairman Kent Pollock and Supervisors Judy Briggs and Tasha Mullings constituted a quorum, and it was in order to proceed with the meeting.

Staff present included: District Manager Sylvia Bethel of Special District Services, Inc.; District Counsel Gregory George of Billing, Cochran, Lyles, Mauro & Ramsey, P.A; and Onsite HOA Manager Tara Bennett.

ADDITIONS OR DELETIONS TO THE AGENDA

Ms. Bethel requested the addition of another tree removal request for 1971 Freeport from the HOA. It was added under New Business.

COMMENTS FROM THE PUBLIC FOR ITEMS NOT ON THE AGENDA

There were no comments from the public for items not on the agenda.

APPROVAL OF MINUTES
June 16, 2023, Public Hearing & Regular Board Meeting

The minutes of June 16, 2023, Public Hearing & Regular Board Meeting were presented.

A motion was made by Mr. Pollock, seconded by Ms. Mullings and unanimously passed approving the minutes of the June 16, 2023, Public Hearing & Regular Board Meeting, as presented.

OLD BUSINESS
Update on Landscape

Page 1 of 4

Mr. George advised that he and Ms. Bethel had spoken with BrightVeiw and they agreed to the Board’s terms. Ms. Bethel advised that the settlement letter was on Page 21 of the meeting book. Mr. George noted that we were seeking the Board’s approval of the settlement.

A motion was made by Mr. Pollock, seconded by Mr. Walker and unanimously passed approving the BrightView Settlement and Agreement in the amount of $3,649.83, as presented.

Update on Proposal for Security Cameras

Ms. Bethel asked Ms. Bennett for a follow-up and Ms. Bennett stated that the light post does not supply enough power. Ms. Bethel indicated she would remove this item from the agenda.

NEW BUSINESS
Consider Tact-Tech Security Proposal

The Board was very impressed with the presentation made by Tact-Tech Security and would like Ms. Bethel to ask them the following questions:

Mr. Pollock would like to know how they track the rover’s movement to make sure they are hitting all checkpoints. Ms. Bennett would like to know if the supervisor is an additional person or a worker.

Ms. Bethel will have that information at the next meeting.

Discussion Regarding Tree Removal at 1986 Marsh Harbour

Ms. Bethel indicated that this was sent over from the HOA regarding a dead tree on the property. Ms. Bethel asked the Board if the tree was on CDD property. Ms. Bennett and Mr. Pollock stated that it was.

Discussion Regarding Tree Removal at 1974 Freeport

Ms. Bethel advised of another tree located on 1971 Freeport. Mr. Pollock stated that they should have a meeting to discuss all the dead trees in the community since it may be cheaper to do it all at one time instead of individually. Ms. Bethel stated she would contact Mr. Russ to meet with Mr. Pollock and Ms. Bennet to discuss this item further.

Discussion Regarding 2023 Legislative Update

Mr. George went over the legislative updates with the Board. Mr. George pointed out that Page 16 was the most important and would affect the Board. Beginning January 1st each Board Member is required to take a four hour code of ethics training. It is free training and can be done online.

Mr. George continued with other updates.

Discussion Regarding Requested Ethics Training

This item was previously discussed/

Page 2 of 4

Discussion Regarding Hi-Tek Security

Mr. Pollock stated that Hi-Tek Security had performed better than any other security company the community has had, however, there were some areas of concern. Mr. Pollock indicated that he had caught rover’s sleeping on the job. Every time he has brought this to Mr. DeCastro’s attention, he has taken care of the situation right away, but he should not have to keep bringing this to someone’s attention.

A lengthy discussion ensued. Ms. Bethel stated she would have a discussion with Hi-Tek Security and have them set up a meeting with Ms. Bennett and Mr. Pollock.

Acceptance of Settlement Agreement and Release

This item was previously discussed.

Discussion Regarding Attorney General Opinion Regarding Physical Presence of Supervisors at Meetings

Mr. George indicated that this item had previously been discussed at the last meeting and he looked into the policy. The Board can adopt a policy regarding physical presence for meetings. Ms. Bethel asked if board members would still be paid if they exceed the number of allowed virtually- attended meetings. A lengthy discussion ensued. Mr. George will look into a policy for the Board and payment information for the next meeting.

ADMINISTRATIVE MATTERS

There were no Administrative Matters to come before the Board.

BOARD MEMBER COMMENTS

There were no further comments from the Board Members.

ADJOURNMENT

There being no further business to come before the Board, the Regular Board Meeting was adjourned at 10:47 a.m. on a motion made by Mr. Pollock, seconded by Ms. Mullings and the motion passed unanimously.

Page 3 of 4

 	
Secretary/Assistant Secretary	Chairman/Vice Chairman

Page 4 of 4

RESOLUTION NO. 2023-05

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT AUTHORIZING AND ADOPTING AN AMENDED FINAL FISCAL YEAR 2022/2023 BUDGET (“AMENDED BUDGET”), PURSUANT TO CHAPTER 189, FLORIDA STATUTES; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Board of Supervisors of the Marsh Harbour Community Development District (“District”) is empowered to provide a funding source and to impose special assessments upon the properties within the District; and,

WHEREAS, the District has prepared for consideration and approval an Amended Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT, THAT:

Section 1.  The Amended Budget for Fiscal Year 2022/2023 attached hereto as Exhibit “A” is hereby approved and adopted.

Section 2.  The Secretary/Assistant Secretary of the District is authorized to execute any and all necessary transmittals, certifications or other acknowledgements or writings, as necessary, to comply with the intent of this Resolution.

PASSED, ADOPTED and EFFECTIVE this 15th day of September, 2023.

ATTEST:	MARSH HARBOUR
COMMUNITY DEVELOPMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairperson/Vice Chairperson

Marsh Harbour Community Development District

Amended Final Budget For Fiscal Year 2022/2023
October 1, 2022 - September 30, 2023

CONTENTS

AMENDED FINAL OPERATING FUND BUDGET

AMENDED FINAL DEBT SERVICE FUND BUDGET

MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT OPERATING FUND
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET
10/1/22 - /30/23	AMENDED FINAL BUDGET
10/1/22 - /30/23	YEAR TO DATE ACTUAL
10/1/22 - /31/23	
O 0 Assessments	67 ,02 	67 , 70	67 , 70	
DeEt Assessments	253,887	253, 0	253, 0	
Other Revenues	0	0	0	
 nterest ncome	360	 , 26	 ,326	
TOTAL REVENUES	 	 33,276	 	 2, 36	 	 2,736	
				
EXPENDITURES				
Supervisor Fees	 ,000	 ,200	8,200	
Payroll Ta[es (mployer	880	710	627	
(ngineering nspections	2,000	1,000	0	
/aNe 0aintenance	 2,000	11,000	 ,725	
/anGscaping rrigation 0aintenance	 50,000	1 ,000	 2 , 0 	
/ighting	35,000	35,000	2 , 05	
Security	330,000	317,300	28 ,276	
0anagement	3 , 2	3 , 2	32,076	
Secretarial	 ,200	 ,200	3,850	
/egal	 3,000	1,600	 2,563	
Assessment Roll	7,500	7,500	0	
AuGit Fees	3,600	3,600	3,600	
 nsurance	6, 00	6,13 	6, 3 	
/egal AGvertisements	 ,500	1,500	8 0	
0iscellaneous	800	700	527	
Postage	300	125	 2	
Office Supplies	750	650	568	
Dues SuEscriptions	 75	175	 75	
Trustee Fee	2,500	2,500	0	
Continuing Disclosure Fee	350	350	0	
:eEsite 0anagement	2,000	2,000	 ,833	
Reserve	20,000	10,000	307	
TOTAL EXPENDITURES	 	63 ,6 7	 	5 ,236	 	523, 27	
				
REVENUES LESS EXPENDITURES	 	2 ,62 	 	3 ,600	 	 1 , 0 	
				
%onG Payments	 238,65 	 2 2,6 	 2 2,68 	
				
BALANCE	 	55, 75	 	105, 16	 	176,125	
				
County Appraiser Ta[ Collector Fee	 8,658 	 10, 6 	 0, 68 	
Discounts For (arly Payments	 37,3 7 	 32, 60 	 32, 60 	
				
EXCESS/ SHORTFALL 		-	 	62, 	 	133,1 7	
				
Carryover From Prior Year	0	0	0	
				
NET EXCESS/ SHORTFALL 		-	 	62, 	 	133,1 7	

F81D %A/A1C( AS OF 30 22	
FY 2022 2023 ACT 9 TY	
F81D %A/A1C( AS OF 30 23	

 60, 5 	
 62, 88	
 23, 3 	

 

MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT DEBT SERVICE FUND
FISCAL YEAR 2022/2023 OCTOBER 1, 2022 - SEPTEMBER 30, 2023

REVENUES	FISCAL YEAR 2022/2023 BUDGET 10/1/22 - 9/30/23	AMENDED FINAL BUDGET
10/1/22 - 9/30/23	YEAR TO DATE ACTUAL
10/1/22 - 8/31/23	
 nterest ncome	25	7,390	7,190	
NAV Tax Collection	238,654	242,684	242,684	
Prepaid Bond Collection	0	0	0	
Total Revenues	$	238,679	$	250,074	$	249,874	
				
EXPENDITURES				
Principal Payments	160,000	160,000	160,000	
 nterest Payments	71,766	74,358	74,358	
Bond Redemption	6,913	0	0	
Total Expenditures	$	238,679	$	234,358	$	234,358	
				
Excess/ (Shortfall)	$	-	$	15,716	$	15,516	

FUND BALANCE AS OF 9/30/22	
FY 2022/2023 ACT V TY	
FUND BALANCE AS OF 9/30/23	

$182,035	
$15,716	
$197,751	

Notes
Reserve Fund Balance = $60,000*. Revenue Fund Balance = $137,751*.
Revenue Fund Balance To Be Used To Make 11/1/2023 nterest Payment Of $34,587.
* Approximate Amounts

Series 2015 Bond Refunding Information		
Original Par Amount =	$3,295,000	Annual Principal Payments Due:	
 nterest Rate =	3.24% - 5.45%	May 1st	
 ssue Date =	August 2015	Annual nterest Payments Due:	
Maturity Date =	May 2035	May 1st & November 1st	
Par Amount As Of 9/30/23 =	$2,135,000		

Marsh Harbour Homeowners Association (HOA) 1000 Marsh Harbor Dr,
Riviera Beach, FL 33404 August 23, 2023
Dear Members of the Marsh Harbour HOA,

I hope this letter finds you well. My name is Cedrick A. Thomas, and I am the owner of Sigma Security Solutions LLC. I am writing to present a proposal for providing comprehensive security services to the Marsh Harbour Homeowners Association. With a strong background in law enforcement and a commitment to ensuring safety within our local communities, I believe that Sigma Security can enhance the security measures at Marsh Harbour.

I am a retired law enforcement officer from Palm Beach County, specifically Riviera Beach, FL. My experience and connections within the local law enforcement community uniquely position Sigma Security to deliver exceptional security solutions. Understanding the needs of the community, coupled with our protocol-driven approach, enables us to offer a level of service that surpasses your current security arrangements.

Sigma Security takes pride in presenting our security guard services to the Marsh Harbour HOA. Our company holds the necessary licenses and insurance, ensuring a secure and reliable partnership. We are dedicated to delivering professional and trustworthy security services to our clients.

Our proposal includes the deployment of highly qualified security personnel for Marsh Harbour at a cost of $329500 annually. Guards will be paid a minimum wage of $17.00 per hour, providing a solid foundation of safety to your community. We recognize that each community has distinct needs, and we are willing to modify our services to fit those needs.

We assure you that all our security guards will meet stringent criteria, including valid Florida driver's licenses, adherence to state regulations, punctuality, professional appearance, efficient communication skills, and the ability to handle situations with professionalism and courtesy. Our personnel are equipped with cutting-edge technology and tools, ensuring 24/7 surveillance and safeguarding of your premises. Trained to handle diverse security situations such as access control, crowd management, and emergency response, our guards are not only skilled but also approachable and courteous when interacting with residents and visitors.

Additionally, our security guard supervisor/liaison will possess training and supervisory experience to ensure all posts are adequately staffed and managed. Their availability 24/7, including holidays, guarantees swift issue resolution.

Sigma Security has an established record of serving various communities, including Thousand Oaks HOA and Water Glades HOA. The positive feedback received from their respective Board Chairs, Jefferson Jackson and Glen Spiritis, underscores our commitment to excellence. We are confident in replicating this level of service within your community.

In terms of responsibilities, our guards will cover general duties such as monitoring and patrolling the community, enforcing safety regulations, managing incidents, and coordinating emergency procedures. Our commitment extends to providing well-maintained uniforms and equipment for our guards' optimal performance. We understand the importance of tailored security solutions and are open to discussing any additional requirements you may have, including patrol cars, CCTV systems, and security assessments.

As for post orders, Sigma Security will provide comprehensive and approved guidelines within the stipulated time frame. These orders will encompass general safety procedures and emergency protocols to ensure a proactive approach to security.

We sincerely appreciate your consideration of Sigma Security as your security service provider. Our team is dedicated to upholding the highest standards of safety and security within your community. Should you have any questions or require further information, please do not hesitate to contact us.

Thank you for your time and consideration. Sincerely,
Cedrick A. Thomas
Cedrick Thomas
Owner, Sigma Security Solutions LLC

Page 2

Russ Total Lawn Maintenance, L.L.C. 1731 Ave F.
Riviera Beach Fl. 33407 John Russ
Date: August 28th, 2023

Marsh Harbour Community Development District
Thank you for allowing us to submit this proposal for the tree removal located in the Marsh Harbour Community in Riviera Beach. If any questions please do not hesitate to contact me at: (561) 319-7110.

Tree Removal Proposal Introduction

This document proposes that Russ Total Lawn Maintenance will perform the necessary Tree removal in an effort to maintain a conspicuous landscape.
R.T.L.M. will be responsible for the following deliverables
Deliverables

Strategically Cut down 7 damage trees throughout community
Stump grind remaining stump
Collect and dispose of all generated debris

Compensation

Our complete price for this project base on the deliverables outlined
is: $2,150.00. Thanks again for allowing Russ Total Lawn Maintenance to submit this proposal. Our company is small enough to give your property the attention it deserves and yet we are large enough to handle the equipment and labor necessary to do the job right and on time!

Forwarded Message -----
From: Monique Duckett <mnqduckett@yahoo.com>
To: Marsh Harbour <marshharbour1@yahoo.com> Sent: Wednesday, August 30, 2023 at 12:15:26 PM EDT Subject: Tree Trimming 1200 Lucaya Dr

Good afternoon,

I had previously requested to have the tree in the front of the property at 1220 Lucaya Dr pruned as it is harboring noisy Grackel birds and was told this would be done during annual pruning for hurricane preparation. I notice other trees in the community were pruned moths ago but this tree is yet to be trimmed and has limbs that cover driveway where cars are parked. Please advise the landscaping supervisor to trim this tree soon as we are in peak hurricane season.

Thank you for all you do.
Monique Duckett

----- Forwarded Message -----
From: Nancy P <ms.nancyp87@gmail.com>
To: Marsh Harbour <marshharbour1@yahoo.com>
Sent: Monday, September 4, 2023 at 07:23:43 PM EDT
Subject: Re: Decal Appt, Attic & Plant issue for 970 Abaco Ln Good day,
Are you available Tuesday 9/5, Thursday 9/7 or Friday 9/8 between 11am to 3pm? Let me know which date and time works best for you. Also, I attached inspection and photo below. Who can I contact regarding the attic. Some of the supplies need to be stapled which are hanging. Also, there’s a large plant by our driveway, not sure if it was planted by neighbors or HOA, We had to remove one of our cars in order for passenger to get out of the vehicle because plant was blocking door access. Is it possible to get it trimmed or removed?

Page 16

September 15, 2023

RE: Marsh Harbour Community Development District

The Marsh Harbour Community Development District is required to select an auditor to perform the audit for the district for the years ending September 30, 2023, September 30, 2024 and September 30, 2025; with an option for an additional two-year renewal.

In accordance with the Auditor Selection procedures as outlined by Florida Statute 218.391, the District has established the auditor selection criteria and has placed a legal advertisement requesting proposals from qualified audit firms.

The current auditor for the Marsh Harbour Community Development District is the firm of Nowlen, Holt & Miner, P.A.

Nowlen, Holt & Miner, P.A. was the only firm to respond to the legal advertisement requesting proposals to perform the fiscal year ending September 30, 2023, September 30, 2024 and September 30, 2025 audits. The proposed fee for the audit for fiscal year ending September 30, 2023 is $3,400.00. The proposed fee for the audit for fiscal year ending September 30, 2024 is $3,500.00. The proposed fee for the audit for fiscal year ending September 30, 2025 audit is $3,600.00. The proposed fee for the audit for fiscal year ending September 30, 2026 (option year) is $3,600.00. And the proposed fee for the audit for fiscal year ending September 30, 2027 (option year) is $3,600.00. The approved fee for the fiscal year ending September 30, 2022 audit, which Nowlen, Holt & Miner, P.A. has completed, was $3,600.00. The proposed Audit Fee budget for Fiscal Year 2023/2024 is $3,700.00.

Management would like to report that it is pleased with the professionalism and the competence of the Nowlen, Holt & Miner, P.A., partners and supporting staff.

It is recommended at this time that Nowlen, Holt & Miner, P.A. be hired to perform the September 30, 2023, September 30, 2024 and September 30, 2025 annual government audits and also be selected, subject to fee adjustments for inflation, to perform the fiscal year end audits for the following two years (FYE 9/30/26 and 9/30/27).

Special District Services, Inc.

Proposal for Independent Auditing Services

Marsh Harbour Community Development District

August 29, 2023

Nowlen, Holt & Miner, P.A.

Edward T. Holt, Managing Partner

515 N. Flagler Drive, Suite 1700 Post Office Box 347
West Palm Beach, FL 33402 Telephone: (561) 659-3060
Fax: (561) 835-0628
eth@nhmcpa.com

Table of Contents

Page
Letter of Transmittal	1
Profile of the Firm
About Nowlen, Holt & Miner, P.A.	3
Independence	3
Licensed to Practice in Florida	3
Partner, Supervisory, and Staff Qualifications and Experience
Staff Continuity and Longevity	4
Audit Team Members	5
Audit Team	6
Continuing Professional Education	19
Quality of Staff	19
Firm’s Ability to Comply with District’s Time Requirements	19
Certified Fraud Examiners	20
Certified in Financial Forensics	20
Information Technology Specialist	20
Firm Qualifications and Experience
Federal or State Desk Reviews	21
Disciplinary Actions	21
Litigation	21
SBE Certification	21
External Quality Control Review	21
E-Verify	21
Additional Services	22
Experience in Auditing Governmental Units
Governmental Audits Performed by Our Audit Team	26
Similar Engagements with Governmental Entities	29
Specific Audit Approach	30
Schedule of Fees	35
Appendices
A – Professional Resources/U.S. Cities	36
Attachments - Proposal Documents
A – Notice Announcing the Request for Proposals
B – Instructions to Proposers
C – Evaluation Criteria Sheet

August 29, 2023

Marsh Harbour Community Development District
c/o Special District Services, Inc. 2501A Burns Road
Palm Beach Gardens, Florida 33410 Audit Selection Committee:
Thank you for giving us the opportunity to present our proposal to serve as external auditors for the Marsh Harbour Community Development District (the “District”) for the fiscal years ending September 30, 2023, 2024, and 2025, with an option for an additional two-year renewal.

We understand the scope of services requested by the District as outlined in the District’s RFP. We are committed to exceeding the performance specifications outlined and meeting all the District’s time requirements.

Nowlen, Holt & Miner, P.A (“NH&M”) was established in 1961, and since that time we have maintained an office in West Palm Beach, Florida. We are a local firm that has a professional staff of twelve people. NHM believes our expansive governmental experience, quality of team members, and emphasis on client satisfaction make our firm the best qualified to provide audit services to the District.

Our firm is best qualified to perform the engagement and provide the District with the following added advantages:

Experience with the District – We have audited the District for many years, a service which provides us with first-hand, valuable knowledge of the District’s funds. Our understanding of the District’s operating environment, internal control structure, and compliance requirements will continue to be a benefit to the District.

Communication – NH&M strives to build strong relationships with our clients. An essential part of this relationship is communication. NH&M has a firm policy of responding to phone calls and/or emails within 24 hours. We encourage clients to call year-round to discuss questions or concerns as they arise. Our team is always prepared to answer questions or discuss audit issues at no additional charge.

Governmental Experience – NH&M has served a remarkable number of South Florida governmental entities for over 50 years. Unlike many other firms, NH&M’s primary focus is governmental entities. Consequently, our team has mastered the elements of the audit process and is prepared to resolve issues typical to governmental entities such as the District.

1
Page 20

Location – Our location in downtown West Palm Beach will allow us to address and resolve any audit issues efficiently, effectively and in a timely manner. All of our team members are well-aware of and in tune with the essential needs of South Florida governments. Consequently, our auditors will be able to anticipate, address and resolve all audit issues promptly and expeditiously.

Staff Continuity/Professional Qualifications – We are proud to have high staff retention and minimal turnover. Our engagement team will remain consistent from year-to-year and will include experienced individuals. Such continuity, stability and teamwork give our employees valuable client and industry-specific knowledge, which in turn maximizes audit efficiency and strengthens our working relationship with the District.

Additional Resources – We are members of CPAmerica International, Inc., an international association of independent accounting firms. For this reason, we can draw from the vast consulting resources of CPAmerica International with more than 200 independent accounting and advisory firms in more than 130 countries around the world (see Appendix A).

Our proposal outlines our qualifications and expertise further. Thank you for giving us the opportunity to present our credentials. We are confident our qualifications make us the ideal firm to fulfill your audit needs and would like to emphasize our desire to serve as the District’s auditors. Again, thank you for your consideration, and we look forward to serving as your auditors.

FIRM CONTACT AND INFORMATION

Edward T. Holt, President, 515 N. Flagler Drive, Suite 1700, West Palm Beach, Florida 33401,
(561) 659-3060. Mr. Holt is authorized to bind the offeror. This proposal is a firm and irrevocable offer for  ninety  (90)  days.  If  you  have  any  questions  about  this  proposal,  please  contact Ed Holt at (561) 659-3060.

Sincerely,

Nowlen, Holt & Miner, P.A.

2

Profile of the Firm
About Nowlen, Holt & Miner, P.A.
NH&M is a local firm of certified public accountants. Established in 1961, we have offices in West Palm Beach and Belle Glade, Florida. We are a full-service firm that provides audit, accounting, tax, business valuation, forensic accounting, litigation support and management services. NH&M’s philosophy is to combine the knowledge of experienced professionals with the responsiveness and flexibility of a local CPA firm. We have flipped the typical staff “pyramid” where much of the work is performed by partners and managers instead of first year team members.

Independence
As defined by generally accepted auditing standards and the U.S. General Accounting Office’s Government Auditing Standards, Nowlen, Holt & Miner, P.A. is independent of the Marsh Harbour Community Development District and any component units of the District. Our firm has no potential or existing conflicts of interest with the District. We will give the District written notice of any professional relationships entered into during the period of the engagement that might create a conflict of interest. Our proposal is made without collusion with any other person or entity submitting a proposal pursuant to this RFP.

Licensed to Practice in Florida
NH&M is an entity licensed to practice in Florida. All key team members are Certified Public Accountants, are properly licensed to practice in Florida, and are qualified to perform governmental audits. Our firm and all professionals are members in good standing of the American Institute of Certified Public Accountants (AICPA) and the Florida Institute of Certified Public Accountants (FICPA) and comply with the continuing professional education requirements of the AICPA, including those educational requirements established by quality control standards. A copy of NH&M’s State of Florida Board of Accountancy Business License is shown below.

Partner, Supervisory, and Staff Qualifications and Experience
Staff Continuity and Longevity
Hiring and retaining highly qualified professionals is at the core of our firm’s business philosophy. We believe staff retention is a crucial factor in increasing audit efficiency and maintaining high levels of client satisfaction. The following table outlines our staff’s experience and length of employment with the firm.

Professional Staff	

Years of Experience in Public	

Years of Employment with NH&M	
Partners			
Edward T. Holt, CPA	52	52	
Robert W. Hendrix, CPA	45	45	
Terry L. Morton, CPA	35	35	
N. Ronald Bennett, CPA, CFF	35	35	
Alexia G. Varga, CPA, CFE	22	22	
Edward T. Holt, Jr., CPA	19	19	
Brian J. Brescia, CPA, CFP®	18	16	
Sub-Total	226	224	
Managers			
William C. Kisker, CPA	48	18	
Mark Bymaster, CPA, CFE	16	16	
Sub-Total	64	34	
Supervisors			
Ryan Shore, CPA	11	10	
Wei Pan, CPA	11	11	
Sub-Total	22	21	
Staff			
Emilie Hendrix	16	16	
Kristy Rowe	4	4	
Sub-Total	20	20	
Professional Staff Total	332	299	

Audit Team Members

Managing Partner
Edward T. Holt, CPA

Key Roles
Responsible for overall audit practice
Assumes responsibility for quality control throughout firm
Assures all commitments to clients are timely met
Selects and assigns appropriate staff to engagements
Reviews audit documentation, financial statements, reports and management letters
Meets with clients on material matters
Signs audit reports and management letters

Audit Partner
Robert W. Hendrix, Jr., CPA Terry L. Morton, CPA
N. Ronald Bennett, CPA

Key Roles
Develops overall audit approach, including preparing audit programs
Coordinates audit planning, development and timeline
Maintains client contact and communications regarding audit progress, significant findings and any client questions
Supervises audit team members to ensure quality control throughout audit engagement
Reviews workpapers, audit reports and financial statements

Manager
William C. Kisker, CPA Mark Bymaster, CPA, CFE

Key Roles
Implements audit approach
Performs risk assessment procedures to document understanding of client, including internal controls
Maintains client contact and communication regarding any client questions
Researches technical accounting and audit issues as necessary
Recommends audit adjustments for partners review
Reviews workpapers of seniors and staff accountants
Reviews financial statements and audit reports
Prepares management letter for partners review

Senior/Staff
Kristy Rowe

Key Roles
Performs audit procedures as required by audit programs
Documents understanding of client’s internal control
Prepares financial statements and audit reports for management’s review
Maintains and update audit documentation records
Confirms asset and liability account balances
Performs analytical procedures
Performs tests of compliance

Audit Team
To provide the District with optimal audit service, we have assembled a talented audit team whose knowledge and experience will be ideal to meet the requirements of the District. All of our key team members have more than 15 years of governmental auditing experience and is a licensed CPA. It is NH&M’s policy not to assign first year staff to a new engagement; therefore, the District will not have to train their auditors. The proposed engagement team is as follows:
Edward T. Holt, CPA – Audit Engagement Partner, in our West Palm Beach office, oversees responsibility for the engagement team and signing the final reports. Ed has managed the audits of over 100 different entities throughout his 52 years of auditing experience. His diverse experience includes governmental, non- profit, retail and construction industries.

N. Ronald Bennett, CPA – Quality Control Review Partner, in our West Palm Beach office, responsible for reviewing the form and content of the audit workpapers, the independent auditor’s report, and other documents to ensure firm and industry standards have been met. Ron has been with the firm for 35 years and has extensive experience in auditing governmental entities and grant compliance testing.

Terry L. Morton, CPA (Key Member) – Technical Review Partner, in our West Palm Beach office, responsible for assigning personnel, reviewing the financial statements, independent auditor’s report and other documentations, maintaining client contact and overall engagement team oversight. Terry has been with the firm for 35 years and received a Certificate of Educational Achievement in both Governmental and Non- Profit Accounting and Auditing from the AICPA.

William C. Kisker, CPA and Mark J. Bymaster, CPA, CFE (Key Members) – Audit Managers, in our West Palm Beach office, responsible for daily client contact, executing and supervising the day-to-day fieldwork during the audit, developing audit programs, preparing the financial statements and reports, reviewing the work of senior and staff, and reporting to the partners on the status of the engagement. Both Bill and Mark have over 15 years of experience auditing local governments in Florida including municipalities and special districts.

Senior/Staff Members – If additional team members are necessary, we will assign a senior or staff member to work on the District engagement. Senior/Staff members will execute the day-to-day fieldwork during the audit and will report directly to the audit managers. Any staff members assigned to the District’s engagement will be working out of our West Palm Beach office.

EDWARD T. HOLT, CPA

Edward T. Holt is a partner with Nowlen, Holt & Miner, P.A. with 52 years of experience. He received his B.B.A from Arkansas A&M. He has managed the audits of over 100 different entities. His diverse experience includes governmental, non-profit, retail, construction, and coordinating the firm’s continuing professional education program. He is licensed as a CPA in Florida and affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)
Government Finance Officers’ Association
Chamber of Commerce of the Palm Beaches
CPAmerica International – Council Member

Relevant Continuing Professional Education
Some of Ed’s more current seminars include the following:

	06/17	Fraud Examination for Managers and		08/18	Government Accounting and Financial	
		Auditors			Reporting	
	10/17	GASB Fair Value Audit & Accounting		12/18	Government Accounting	
		Issues		06/19	2018 Yellow Book	
	10/17	New Single Audit Uniform Guidance		09/19	GASB Implementation Guides for	

	
11/17	Requirements
Fraud Risk in the SLG Environment	
	
06/20	Fiduciary Activities and Leases FGFOA 2020 Annual Conference	
	11/17	Efficient Single Audits and Changes to		05/21	FGFOA 2021 Annual Conference	

	
05/18	the Federal Audit Clearing House Non-Profit Update	

	06/22

06/23	Annual Accounting and Auditing Update & Review
Auditing Developments	

Non-Profit Experience
As partner or our auditing team, Ed has directed the following audits of non-profit organizations:

Adopt-A-Family of the Palm Beaches, Inc.
Alzheimer’s Association, Southeast Florida Chapter
Area Agency on Aging of Palm Beach/Treasure Coast, Inc.
Better Business Bureau of Palm Beach County, Inc.
Catholic Charities of the Dioceses of Palm Beach
Center for Children in Crisis, Inc.
Comprehensive Aids Program of Palm Beach County, Inc.
District IX Health Council, Inc.
Early Learning Coalition of Broward
Early Learning Coalition of Palm Beach
Executive Service Corps of Southeast Florida
Florida Community Health Centers, Inc.
Glades Area ARC
Haitian Center for Family Services, Inc.
Hanley Center, Inc.
Hanley Center Foundation, Inc.

Hospice Foundation of Palm Beach County, Inc.
H.E.A.R.T., Inc.
Help Becomes Hope, Inc.
Hendry-Glades Mental Health Clinic, Inc.
Institute for Ethnomedicine, Inc.
New Beginnings Development Center, Inc.
Parent-Child Center, Inc.
Palm Beach County Chapter, The American Red Cross
Palm Beach Dramaworks, Inc.
Preservation Foundation of Palm Beach County, Inc.
St. Andrew’s Residence of the Palm Beaches, Inc.
Seagull Industries for the Disables, Inc.
South America Mission, Inc.
The Lords Place, Inc.
Urban League of Palm Beach County
World Servants, Inc.
Young Women’s Christian Association

Governmental Experience
Ed has also directed the audits of the following governmental entities:

Children’s Services Council of Broward County
Children’s Services Council of Palm Beach County
City of Boynton Beach
City of Greenacres
City of Lake Worth
City of Pahokee
City of Palm Beach Gardens
City of Parkland
City of Riviera Beach
City of Riviera Beach CRA
City of South Bay
Conventional Low-Income Housing Development of Commerce – Economic Development Administration
Crossings at Fleming Island Community Development District
Department of Housing and Urban Development – Community Development Block Grants
Department of Labor, CETA
Florida Governmental Utility Authority
Glades Utility Authority
Hendry County
Housing Authority of West Palm Beach
Jupiter Inlet Colony
Jupiter Inlet District
Loxahatchee River Environmental Control District
North Palm Beach Heights Water Control District

Okeechobee Utility Authority
Palm Beach County
Palm Beach County Solid Waste Authority
Port of Palm Beach
Revenue Sharing Financial and Compliance Audits
School Board of Palm Beach County – Internal Accounts and Tangible Personal Property
Seacoast Utility Authority
Section 8 Housing Assistance Payments
Section 23 Low Income Housing
South Lake Worth Inlet District
Town of Gulf Stream
Town of Highland Beach
Town of Juno Beach
Town of Lake Clarke Shores
Town of Lake Park
Town of Lantana
Town of Loxahatchee Groves
Town of Mangonia Park
Town of Ocean Ridge
Town of Ocean Breeze
Town of Palm Beach
Town of Palm Beach Shores
Town of Sewall’s Point
Town of South Palm Beach
Village of North Palm Beach
Village of Palm Springs
Village of Royal Palm Beach
Village of Tequesta
West Palm Beach Golf Commission

N. RONALD BENNETT, CPA, ABV, CVA, CFF

N. Ronald Bennett is a partner with Nowlen, Holt & Miner, P.A. and has been with the firm for 35 years. His education includes an MBA in Finance from Florida State University where he was also a member of Beta Gamma Sigma Honor Society, and a Bachelor of Aerospace Engineering (with high honors) from Georgia Institute of Technology. He is licensed as a CPA in Florida and affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)
American Society of Mechanical Engineers
National Association of Certified Valuation Analysts
Association of Certified Fraud Examiners

Relevant Continuing Professional Education
Some of Ron’s more current seminars include the following:

	05/16	GASB Statements 74 and 75		06/17	FGFOA 2017 Annual Conference	
	06/16	FGFOA 2016 Annual Conference		06/18	FGFOA 2018 Annual Conference	
	10/16	GASB Fair Value: Audit and		07/18	Government Accounting	
		Accounting Issues		09/19	GASB Implementation Guides for	
	10/16	New Single Audit Uniform Guidance			Fiduciary Activities and Leases	
		Requirements		06/20	FGFOA 2020 Annual Conference	
	11/16	Efficient Single Audits and Changes to		05/21	FGFOA 2021 Annual Conference	
		the Federal Audit Clearing House		06/22	Annual Accounting and Auditing	
	11/16	Fraud Risk in the SLG Environment			Update & Review	
	04/17	Fraud Examination for Managers and		06/23	Auditing Developments	
		Auditors				

Governmental Experience
While with the firm Ron has managed the audits of the following governmental entities:

Bolles Drainage District
City of Boynton Beach
City of Greenacres
City of Lake Worth
City of Pahokee
City of Parkland
City of Riviera Beach
City of Riviera Beach CRA
Clewiston Drainage District
Disston Island Conservancy District
East Beach Water Control District
East Shore Water Control District
Gladeview Water Control District
Highland Glades Water Control District
North Palm Beach Heights Water Control District
Pahokee Water Control District
Pelican Lake Water Control District
Pine Tree Water Control District

Ritta Drainage District
Port of Palm Beach District
School Board of Palm Beach County – Internal Accounts and Tangible Personal Property
Shawano Water Control District
Solid Waste Authority of Palm Beach County
South Florida Conservancy District
South Lake Worth Inlet District
South Shore Drainage District
Town of Gulf Stream
Town of Highland Beach
Town of Lake Clarke Shores
Town of Manalapan
Town of Ocean Ridge
Town of Palm Beach
Town of Palm Beach Shores
Town of South Palm Beach
West Palm Beach Downtown Development Authority

Non-Profit Experience
While with the firm Ron has worked on the audits of the following non-profit entities:

Area Agency on Aging of Palm Beach/Treasure Coast, Inc.
Better Business Bureau of Palm Beach County, Inc.
Palm Beach County Chapter, The American Red Cross

South American Mission, Inc.
Western Palm Beach County Mental Health Clinic
World Servants, Inc.

TERRY L. MORTON, JR., CPA

Terry L. Morton, Jr. is a partner with Nowlen, Holt & Miner, P.A. and has been with the firm for 35 years. His education includes a B.S. (with honors) and M.Acc. from the University of Florida. He has also received a Certificate of Educational Achievement in both Governmental and Non-Profit Accounting and Auditing from the AICPA. He is licensed as a CPA in Florida and affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)
Association of Certified Fraud Examiners
Gold Coast Area, Kairos Prison Ministry, Chairman

Relevant Continuing Professional Education
Some of Terry’s more current seminars include the following:

04/19 Fraud, Automated Controls & Cybersecurity
06/19 Changes to Government Auditing Standards

09/19 Common Errors in Not for Profit Financial Reporting
09/19 GASB Implementation - Leases
05/20 Using Microsoft Teams for Remote Work

06/19 Ethics and Professional Conduct	 06/20 FGFOA 2020 Annual Conference
06/19 Auditing Developments	 05/21 FGFOA 2021 Annual Conference

08/19 COSO Internal Controls
09/19 FICPA State and Local Government Conference

06/22 Annual Accounting and Auditing Update & Review
06/23 Auditing Developments

Governmental Experience
While with the firm Terry has managed the audits of the following governmental entities:

Belle Glade Housing Authority
Children’s Services Council of Broward County
Children’s Services Council of Palm Beach County
City of Belle Glade
City of Greenacres
City of Pahokee
City of Palm Beach Gardens
City of Riviera Beach
City of Riviera Beach CRA
Crossings at Fleming Island CDD
Everglades Agricultural Area Environmental Protection District
Florida Governmental Utility Authority
Glades Utility Authority
Hendry County
High Ridge/Quantum CDD
Jupiter Inlet District
Loxahatchee River Environmental Control District

Marsh Harbour CDD
North Palm Beach Heights Water Control District
Okeechobee Utility Authority
Palm Beach County
Palm Beach Plantation CDD
Port of Palm Beach
Riverside Park CDD
Seacoast Utility Authority
Solid Waste Authority of Palm Beach County
Town of Gulf Stream
Town of Jupiter Inlet Colony
Town of Lake Park
Town of Loxahatchee Groves
Town of Mangonia Park
Town of Palm Beach Shores
Town of Sewall’s Point
Village of North Palm Beach
Village of Tequesta
West Palm Beach Golf Commission

Non-Profit Experience
While with the firm Terry has worked on the audits of the following non-profit entities:

Adopt-A-Family of the Palm Beaches, Inc.
Alzheimer’s Association, Southeast Florida Chapter
Area Agency on Aging of Palm Beach/Treasure Coast, Inc.
Better Business Bureau of PBC, Inc.
Catholic Charities of the Dioceses of Palm Beach
Center for Children in Crisis, Inc.
Comprehensive Aids Program of Palm Beach County, Inc.
Doveland, Inc.
Early Learning Coalition of Broward
Early Learning Coalition of Palm Beach
Executive Service Corps of Southeast Florida
Florida Community Health Centers, Inc.
Florida Community Health Centers, Inc. Retirement Plan
Glades Area ARC
Glades Community Development Corporation
Glades Diamond, Inc.
Glades Pioneers, Inc.
Haitian Center for Family Services, Inc.
Hanley Center, Inc
Hanley Center Foundation, Inc.

Healthy Start Prenatal and Infant Care, Inc.
Help Becomes Hope, Inc.
Hospice Foundation of Palm Beach County, Inc.
Hospice of Palm Beach County, Inc.
Institute for Ethnomedicine, Inc.
Loxahatchee River District
Milagro Foundation, Inc.
New Beginnings Community Development Center, Inc.
NOAH Development Corporation
NOAH, Inc.
Parent-Child Center, Inc.
Palm Beach County Chapter, The American Red Cross
Palm Beach Dramaworks, Inc.
Palm Beach County Resource Center, Inc.
South America Mission, Inc.
Street Beat, Inc.
The Lord’s Place, Inc.
Urban League of Palm Beach County
Western Palm Beach County Mental Health Clinic
World Servants, Inc.
Young Women’s Christian Association

WILLIAM C. KISKER, CPA

William C. Kisker is a manager at Nowlen, Holt & Miner, P.A. with 48 years of experience. His education includes a B.S. in Business Administration from Florida State University. He is licensed as a CPA in Florida and is affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)

Relevant Continuing Professional Education
Some of Bill’s more current seminars include the following:

11/16	Internal Control and Fraud in		12/17	Reporting on Noncorporate Entities	
Governmental and Nonprofit Entities			and Internal Control	
11/16	Governmental Auditing Standards –		06/18	Government Accounting	
Yellow Book		09/19	GASB Implementation Guides for	
11/16	Audits of State-Local Governments			Fiduciary Activities and Leases	
12/16	Overview of Governmental Accounting		06/20	FGFOA 2020 Annual Conference	
12/17	Assessing and Responding to		05/21	FGFOA 2021 Annual Conference	

Identified Risk

06/22

06/23

Annual Accounting and Auditing Update & Review
Auditing Developments

Governmental Experience
While with the firm Bill has worked on the audits of the following governmental entities:

Bolles Drainage District
City of Belle Glade
Disston Island Conservancy District
Gladeview Water Control District
Highland Glades Water Control District
North Palm Beach Heights Water Control District
Okeechobee Utility Authority
Pine Tree Water Control District

Ritta Drainage District
Seacoast Utility Authority
Shawano Water Control District
Town of Jupiter Inlet Colony
Town of Lake Park
Town of Mangonia Park
Town of Palm Beach Shores
Village of North Palm Beach

MARK J. BYMASTER, CPA, CFE

Mark Bymaster is a manager at Nowlen, Holt & Miner, P.A. with 16 years of experience. His education includes a B.S. in Finance and Information Studies from Florida State University. He received a MAcc. and a Masters in Economics from Florida Atlantic University. He is licensed as a CPA in Florida and is a Certified Fraud Examiner. Mark is affiliated with the following organizations:

American Institute of Certified Public Accountants
Florida Institute of Certified Public Accountants
Florida Government Finance Officers’ Association (FGFOA)
Association of Certified Fraud Examiners
The School District of Palm Beach County – Audit Committee Member

Relevant Continuing Professional Education
Some of Mark’s more current seminars include the following:

	05/16	GASB Statements No. 74 and 75		06/18	Government Accounting	
	07/16	Fraud Examination for Managers and		09/19	GASB Implementation Guides for	
		Auditors			Fiduciary Activities and Leases	
	10/16	New Single Audit Uniform Guidance		06/20	FGFOA 2020 Annual Conference	
		Requirements		05/21	FICPA Non-For-Profit Conference	
	10/16	GASB Fair Value		05/21	FGFOA 2021 Annual Conference	
	11/16	Fraud Risk in the SLG Environment		06/22	Annual Accounting and Auditing	
	11/16	Efficient Single Audits and Changes to the Federal Audit Clearing House	
	
06/23	Update & Review Auditing Developments	
	06/17	FGFOA 2017 Annual Conference				

Governmental and Non-Profit Experience
While with the firm Mark has worked on the audits of the following governmental and non-profit entities:

Area Agency on Aging of Palm Beach/Treasure Coast, Inc.
Bolles Drainage District
City of Boynton Beach
City of Greenacres
City of Riviera Beach
City of Riviera Beach CRA
City of Pahokee
Clewiston Drainage District
Disston Island Conservancy District
East Beach Water Control District
East Shore Water Control District
Everglades Agricultural Area Environmental Protection District
Gladeview Water Control District
Hanley Center, Inc.
Hanley Center Foundation, Inc.
Highland Glades Water Control District
High Ridge/Quantum CDD
Loxahatchee River Environmental Control District
Marsh Harbour CDD
Okeechobee Utility Authority
Pahokee Water Control District

Palm Beach County Chapter, The American Red Cross
Palm Beach Plantation CDD
Pelican Lake Water Control District
Pine Tree Water Control District
Port of Palm Beach
Ritta Drainage District
Riverside Park CDD
Shawano Water Control District
South Florida Conservancy District
South Shore Drainage District
Town of Gulf Stream
Town of Highland Beach
Town of Juno Beach
Town of Lake Clarke Shores
Town of Manalapan
Town of Ocean Breeze
Town of Ocean Ridge
Town of Palm Beach
Seacoast Utility Authority
Solid Waste Authority of Palm Beach County
West Palm Beach Downtown Development Authority
Young Women’s Christian Association

Continuing Professional Education
All team members hold accounting degrees from accredited universities. Several of our team members have advanced degrees and/or multiple degrees in related areas. NH&M believes that, not only to comply with professional standards, but in order to consistently offer our clients the best and most current information, continuing education is a necessity.

Training our team members is important in order to meet the needs of our clients and assist them with new accounting standards. All professionals receive at least the required 80 hours of continuing professional education, as required by Government Auditing Standards and the State Board of Accountancy, every two years. Our professionals attend in-house seminars as well as seminars provided by the AICPA, FICPA, FGFOA and GFOA. Due to our commitment to remain current on the technical pronouncements, we will keep the District informed of any new reporting requirements and will discuss any situations involving options in reporting formats.

Quality of Staff
Staff retention is an important part of NH&M’s strategy for increasing audit efficiency. Because of our firm’s low employee turnover rate, the District will see the same audit team members year-after-year.

Team members, consultants, and firm specialists will not be changed without the express prior written permission of the District. If staff rotation is necessary, team members will be replaced with someone of comparable skills and experience. However, the District retains the right to approve or reject replacements. Consistency of audit team members from one year to the next, results in a more efficient audit by enhancing both client-specific and industry-specific experience.

Firm’s Ability to Comply with District’s Time Requirements
NH&M is able and willing to commit and maintain staffing, both number and level, to successfully conclude the audit examination within the specified time constraints. We believe the most effective way for NH&M to comply with the District’s time requirements is by providing quality work. Quality work starts with our team members and is enriched with timeliness. NH&M hires and trains only quality team members. All audit team members have a thorough understanding of Generally Accepted Auditing Standards and Government Auditing Standards. The team members assigned to the engagement will be dedicated to the engagement from inception through the issuance of the financial statements. Terry Morton, Audit Partner, will continually monitor the progress of the audit in order to ensure timely completion. Terry will be free to meet with the administration and District Board for discussion of the audit report, or any other material matters that could affect the financial position or results of operations, as deemed necessary by the District.

Certified Fraud Examiners
Alexia Varga and Mark Bymaster are members of the Association of Certified Fraud Examiners (ACFE) and are Certified Fraud Examiners (CFE). In addition, both Terry L. Morton and N. Ronald Bennett are members of the ACFE. The ACFE is the world’s largest organization and premier provider of anti-fraud training and education. The CFE credential denotes proven expertise in fraud prevention, detection and deterrence. CFEs are trained to identify the warning signs and red flags that indicate evidence of fraud and fraud risk. CFEs also help entities, not only by uncovering fraud, but by assisting in implementing processes to prevent fraud from occurring in the first place.

The ACFE’s Board of Regents awards this designation only to select professionals who meet a stringent set of criteria, including character, experience, and education. CFEs have a unique set of skills that are not found in any other career field or discipline; the combined knowledge of complex financial transactions with an understanding of methods, law and how to resolve allegations of fraud.

Certified in Financial Forensics
In addition to the ACFE membership, N. Ronald Bennett is Certified in Financial Forensics (CFF). The CFF credential is the mark of excellence in forensic accounting. It identifies those forensic accounting professionals who have the ability to provide sound and reliable forensic accounting services. Those who earn the CFF credential must:
Be a member in good standing of the AICPA
Hold a valid CPA certificate or license
Demonstrate experience in forensic accounting
Demonstrate a history of continuing education and commitment to lifelong learning

Information Technology Specialist
In accordance with auditing standards, we may determine that specialized skills are needed for the audit. If considered necessary, NH&M will utilize the services of a Certified Information Systems Auditor (CISA) to review the Information Technology (IT) system. This review would be conducted in accordance with the relevant professional and ethical standards issued by the Information Systems Audit and Control Association. The objectives of this type of IT review include the following:
Identify areas of greatest IT risk exposure as it relates to financial data to focus resources
Asses the confidentiality, integrity and availability of information systems
Evaluate the effectiveness of management’s planning and oversight of IT activities
Evaluate the adequacy of operating processes and internal controls
Assess enterprise-wide compliance efforts related to IT policies and internal control procedures

Firm Qualifications and Experience
Federal or State Desk Reviews
NH&M is committed to maintaining the highest level of quality control in our accounting and auditing practice. Our firm has never been involved in disciplinary actions with the State of Florida Board of Accountancy or any other professional organizations. NH&M has not received any comments from a Federal or State desk review, nor has NH&M undergone a field audit in the past three years.

Disciplinary Actions
No disciplinary actions have ever been taken nor are pending against the firm or any of its officers, directors, executives, partners, shareholders, employees, members, or agents by any State regulatory bodies or professional organizations. In the event that any disciplinary actions or complaints arise, we agree to notify the District immediately and submit a written report of all irregularities and illegal actions.

Litigation
Nowlen, Holt & Miner, P.A. has never had any litigation or proceeding where a court or any administration agency has ruled against the firm in any manner related to its professional activities. No current or pending litigation exists.

SBE Certification
Nowlen, Holt & Miner, P.A is certified as a Small Business Enterprise (SBE) through the Palm Beach County Office of Equal Business Opportunity. See certification on the following page.

External Quality Control Review
Nowlen, Holt & Miner P.A. is a member of the AICPA’s Center for Audit Quality, and participates in the AICPA Peer Review Program every three years. Our most recent external peer review resulted in a peer review rating of pass on the quality of our accounting and auditing practice with no letters of comment, which is the highest level of achievement in the peer review program. This review included a review of specific government engagements. We will provide the District with a copy of each peer review report and any letters of comment for each review conducted during the time period engaged by the District. A copy of NH&M’s 2021 peer review report and the FICPA / AICPA acceptance letter is included on the following pages.

E-Verify
Nowlen, Holt & Miner, P.A is registered with the E-Verify system and in compliance with Florida Statute 448.095.

Additional Services
See Schedule of Professional Fees for Non-Audit Additional Services on page 35 for any additional work which may be requested by the District which is outside the scope of this contrac.t

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Experience in Auditing Governmental Units
Governmental Audits Performed by Our Audit Team
Below is a list of NH&M’s Special District clients for which we are currently providing auditing services. A contact person, and related phone number for each, is also included. We encourage you to contact these individuals regarding the audit services we have provided to their respective organizations.
Audit Engagement	Audit Term	Partners	ACFR*	Single Audit	Client Contact	
Bolles Drainage District
P.O. Box 1685
Clewiston, FL 33440	
2021-Current	Edward T. Holt Ronald Bennett			Betty Camplin Bookkeeper 863-228-0400	
Century Park Place CDD
2501A Burns Road
Palm Beach Gardens, FL 33410	
2022-Current	Edward T. Holt Terry Morton			Jeff Walker Finance Director 561-630-4922	
Clewiston Drainage District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Cutler Cay CDD
2501A Burns Road
Palm Beach Gardens, FL 33410	
2022-Current	Edward T. Holt Terry Morton			Jeff Walker Finance Director 561-630-4922	
Disston Island Conservancy District
P.O. Box 1685
Clewiston, FL 33440	
2021-Current	
Edward T. Holt Ronald Bennett			Betty Camplin Bookkeeper 863-228-0400	
East Beach Water Control District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
East Shore Water Control District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Everglades Agricultural Area Environmental Protection District
1555 Palm Beach Lakes Blvd., Suite 1200
West Palm Beach, FL 33401	

2016-Current	

Edward T. Holt Terry Morton			
Charles F. Schoech Administrator 561-655-0620	
Gladeview Water Control District
1555 Palm Beach Lakes Blvd., Suite 1200
West Palm Beach, FL 33401	
2021-Current	
Edward T. Holt Ronald Bennett			Charles F. Schoech Administrator 561-655-0620	
Highland Glades Water Control District
1555 Palm Beach Lakes Blvd., Suite 1200
West Palm Beach, FL 33401	
2021-Current	
Edward T. Holt Ronald Bennett			Charles F. Schoech Administrator 561-655-0620	
Jupiter Inlet District
400 N. Delaware Blvd. Jupiter, FL 33458	
2004-Current	
Edward T. Holt Terry Morton			Joseph Chaison Executive Director 561-746-2223	
*ACFR – Annual Comprehensive Financial Report

Audit Engagement	Audit Term	Partners	ACFR*	Single Audit	Client Contact	
NPB Heights Water Control District
601 Heritage Dr., #130A Jupiter, FL 33458	
1988-Current	
Edward T. Holt Terry Morton			Lynn McCullough Chairman
561-743-7674	
Pahokee Water Control District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Pelican Lake Water Control District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Pine Tree Water Control District
P.O. Box 2811
Clewiston, FL 33440	
2021-Current	
Edward T. Holt Ronald Bennett			Betty Camplin Bookkeeper 863-228-0400	
Ritta Drainage District
P.O. Box 1685
Clewiston, FL 33440	
2021-Current	Edward T. Holt Ronald Bennett			Betty Camplin Bookkeeper 863-228-0400	
Shawano Water Control District
1555 Palm Beach Lakes Blvd., Suite 1200
West Palm Beach, FL 33401	
2021-Current	
Edward T. Holt Ronald Bennett			Charles F. Schoech Secretary
561-655-0620	
Solid Waste Authority of Palm Beach County
7501 N. Jog Rd.
West Palm Beach, FL 33412	
2015-Current	
Edward T. Holt Terry Morton	
3	
3	Paul Dumars Chief Financial Officer
561-640-4000	
South Florida Conservancy District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
South Shore Drainage District
2832 North Main Street Belle Glade, FL 33430	
2021-Current	
Edward T. Holt Ronald Bennett			David R. Davis District Manager 561-996-2940	
Stellar North CDD
2501A Burns Road
Palm Beach Gardens, FL 33410	
2022-Current	Edward T. Holt Terry Morton			Jeff Walker Finance Director 561-630-4922	
*ACFR – Annual Comprehensive Financial Report

Below is a list of NH&M’s governmental municipality clients for which we are currently providing auditing services. A contact person, and related phone number for each, is also included. We encourage you to contact these individuals regarding the audit services we have provided to their respective organizations.
Audit Engagement	Audit Term	Partners	ACFR*	Single Audit	Client Contact	
City of Belle Glade
110 Dr. Martin Luther King Jr., Blvd West
Belle Glade, FL 33430	
1977-Current	
Robert Hendrix Terry Morton	
✓	
✓	Diana Hughes Finance Director 561-996-0100	
City of Greenacres
5800 Melaleuca Lane
Greenacres, FL 33463	
2015-Current	Edward T. Holt Ronald Bennett	
✓	
✓	Teri Beiriger Finance Director 561-642-2019	
Town of Highland Beach
3614 S. Ocean Blvd Highland Beach, FL 33487	
2022-Current	Edward T. Holt Ronald Bennett	
✓		David DiLena Finance Director 561-278-4548	
Town of Manalapan
600 South Ocean Blvd. Manalapan, FL 33462	
2004-Current	Robert Hendrix Ronald Bennett			Linda Stumpf Town Manager 561-383-2540	
Town of Mangonia Park
1755 E. Tiffany Dr. Mangonia Park, FL 33407	
2011-Current	Edward T. Holt Terry Morton			Ken Metcalf
Town Manager 561-848-1235	
Town of Ocean Ridge
6450 N. Ocean Blvd. Ocean Ridge, FL 33435	
2006-Current	Edward T. Holt Ronald Bennett			Lynne Ladner Town Manager 561-732-2635	
Town of Ocean Breeze
1508 NE Jensen Beach Blvd. Jensen Beach, FL 34957	
2020-Current	Edward T. Holt Terry Morton			Kim Stanton Town Clerk 772-334-6826	
Town of Palm Beach Shores
247 Edwards Lane
Palm Beach Shores, FL 33404	
2004-Current	
Edward T. Holt Terry Morton			Darlene Hopper Town Treasurer 561-844-3457	
Village of North Palm Beach
501 US Highway 1
North Palm Beach, FL 33408	
2005-Current	
Edward T. Holt Terry Morton	
✓		Samia Janjua Finance Director 561-841-3360	
*ACFR – Annual Comprehensive Financial Report

Similar Engagements with Governmental Entities
NH&M has audited, reviewed, and compiled the financial statements of numerous governmental entities. Our experience qualifies us to provide the District with efficient and thorough auditing services. We are proud of our history and our abilities to understand and work within the complex guidelines of Generally Accepted Auditing Standards and Government Auditing Standards.

Below are three engagements performed in the last five years that are similar to the District’s engagement.

Client	Contact	Address	Length of Service

Engagement Partner

Everglades Agricultural Environmental Control District

Charles F. Schoech
Administrator 561-655-0620

1555 Palm Beach Lakes Blvd, Suite 1200
West Palm Beach, FL 33401

2016-Current

Edward T. Holt Terry L. Morton

Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable
Assisted with financial statement preparation

North Palm Beach Heights Water Control District

Lynn McCullough
Chairman 561-743-7674

601 Heritage Dr. #130A Jupiter, FL 33458

Edward T. Holt Terry L. Morton

1988-Current

Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable
Assisted with financial statement preparation

Jupiter Inlet District

Joseph Chaison Executive Director 561-746-2223

400 N. Delaware Blvd. Jupiter, FL 33458

Edward T. Holt Terry L. Morton

2004-Current

Performed Financial Statement Audit conducted in accordance with U.S. generally accepted auditing standards of the AICPA, the standard for financial and compliance audits contained in Government Auditing Standards, Florida Statutes, and other rules as applicable.
Assisted with financial statement preparation

Audit Procedures

Fulfill Program-specific
testing requirements

Test compliance with laws and regulations

Perform test of transactions

Evaluate internal controls and need for test of controls

Specific Audit Approach

Planning

Prepare audit programs

Develop audit strategy

Assess audit risk and determine materiality levels

Understand operations
environment

Continuous Procedures

Reviewof work papers by partner and manager

Discuss audit and internal control findings with management

Reporting

Finalize audit procedures

Assist management with f inancial statement completion

Communicate final results to management

Present Audit Report to the Board

Audit Approach
NH&M understands the scope of work to be performed for the District, and commits to meet, if not exceed, the District’s expectations. NH&M will provide an examination of the District’s financial statements, a financial audit as described in FS 218.39 and Rules of the Auditor General.

Along with information gathered from the District, we will use our broad experience with other governmental entities to plan an efficient and effective audit strategy. Our audit will be conducted in accordance with Generally Accepted Auditing Standings and Government Auditing Standards. We will also consider state statutes and local ordinances applicable to the District.

The audit engagement will be segmented into the following stages:

Develop an Audit Plan
Execute the Audit Plan
Completion and Reporting

Develop an Audit Plan
In order to provide the District with the most efficient audit services, NH&M will need to develop an in-depth understanding of the District and its operations. To obtain this understanding, NH&M will discuss operations with District staff and review budgets, organizational charts, District manuals and other sources of information. During this time the engagement partner and supervisory team members will meet with District staff to discuss timing and other expectations the District has regarding the audit process. During this phase we will perform the following:
Conduct an entrance conference
Communicate with the predecessor auditor and review prior year workpapers, financial statements, and management letters
Document the nature, timing, and extent of procedures to be performed to obtain sufficient and appropriate audit evidence
Perform risk assessment procedures
Document the District’s internal control procedures and perform walk-throughs and interviews with District staff
Prepare audit programs based on risk assessments
Perform analytical procedures on account balances
Request assistance from District staff in the preparation of certain schedules and pull requested documentation

Risk Assessment
Our audit will be conducted on a risk-based approach. Risk assessment procedures will be performed to provide a basis for the identification and assessment of risks of material misstatement at both the financial statement and relevant assertion levels. Assessed risk considers planning materiality and the identification of significant accounts. Significant accounts are identified based on quantifiable information and the extent to which they are affected by subjective judgments.

Consideration of Fraud
Generally Accepted Auditing Standards establishes standards and provides guidance on the auditor’s responsibility to consider the risk of fraud and to design the audit to provide reasonable assurance of detecting fraud that result in the financial statements being materially misstated. The auditor’s consideration of fraud is not separate from consideration of risk, but is integrated into the overall risk assessment process. There are two types of misstatements that are relevant to the auditor’s consideration of fraud in a financial statement audit:
Misstatements resulting from fraudulent financial reporting
Misstatements resulting from misappropriation of assets

When assessing the risk of material misstatement due to fraud, NH&M will consider the type of risk, the significance of the risk, the likelihood of fraud occurring, and the pervasiveness of the risk. The following risk assessment process is used to identify fraud risks:
Hold a discussion among engagement team members to consider the susceptibility of the District’s financial statements to material misstatements due to fraud
Make inquiries of management and other District staff
Evaluate unusual or unexpected relationships identified by analytical procedures

Assistance to be Provided by District Staff
In order to perform an effective and efficient audit, we will rely on District staff to prepare reconciling and back-up schedules, as well as retrieve back-up documents as necessary. Management level employees will also be relied upon to answer various audit questions and explain particular variances as they arise. Staff and management will be allowed necessary time to comply with our audit requests for documents; our staff will always be available to answer any questions District staff may have on documents or schedules requested.

Execute the Audit Plan
After obtaining a thorough understanding of the District, the audit team will perform the majority of transaction testing and complete audit requirements during the execution of the audit plan. During this segment of the audit, we will:
Obtain third party confirmations
Test account balances and details
Perform analytical procedures
Test transactions and controls
Test compliance with applicable laws and regulations

Computer Assisted Audit Techniques
Computer Assisted Audit Techniques are used to automate and simplify the data analysis process. NH&M uses IDEA Data Analysis Software which allows us to extract and look at data from different angles to gain greater insight into the District’s operations. The IDEA software can accept electronic records from virtually any bookkeeping/financial accounting system. With the help of IDEA we can quickly select a statistically valid sample of transactions on which to base our audit, evaluate general ledger accounts and journal entries, and even detect fraud. We do this work from our office, saving your staff time and inconvenience.

Communications
Our firm’s working relationship with the District will stress communication and prompt discussion of all important matters as they arise. We will report at least bi-weekly to the District on the status of any potential audit adjustments, so that the District may have adequate opportunity to investigate, gather information, and respond as necessary. If necessary, the partner and manager in charge will meet with the District representatives on any material matters that could affect the financial position or results of operations and will attend the audit committee meeting and Board meetings, on an as needed basis, for discussion of the audit reports as deemed necessary by the District.

We maintain open communication with clients and respond within 24 hours to requests for assistance with, or information on, accounting and other reporting matters. We encourage clients to call year-round to discuss questions or concerns as they arise, at no additional charge.

Completion and Reporting
The final step in the audit process is the completion and reporting segment. During this segment all audit documentation will be reviewed by the partners to ensure that the testing performed supports the conclusions reached. This stage also includes preparing the financial statements in accordance with auditing and firm standards.

The final segment will include, but is not limited to the following:

Perform final analytical procedures
Review draft financial statements and prepare draft reports for the District to review
Discuss audit findings with management
Conduct an exit conference with District management and/or audit committee
Present the audit report to the District Board

Management Letter Philosophy
We are required to comply with certain professional standards regarding reporting on internal control, compliance, illegal acts, and errors and irregularities. In addition, it is our firm's philosophy to assist our clients in improving their accounting policies and procedures. We do not recommend change for the sake of change. Our recommendations will focus on the effectiveness and efficiency of the operations and financial reporting of the District. We will not suggest any change if it is not practical and cost effective.

Reports
Following the completion of the audit, we will issue the following reports:

A report on the fair presentation of the financial statements in conformity with generally accepted accounting principles.
A report on internal control structure based on the auditor’s understanding of the control structure and assessment of control risk.
Reports on compliance with applicable laws and regulations.
A report to management (management letter).
A report on compliance with Section 218.415, Florida Statutes
An immediate, written report of all irregularities and illegal acts discovered.

In the required report(s) on internal controls, we will communicate any significant deficiencies found during the audit. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the District’s ability to initiate, authorize, record, process or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the District’s financial statements that is more than inconsequential will not be prevented or detected by the District’s internal control. Significant deficiencies that are also material weaknesses will be identified as such in the report. The report on compliance will include all material instances of noncompliance.

Schedule of Fees
Total price for auditing services for Marsh Harbour Community Development District:

Year 1 (fiscal year ended 09/30/23)	$3,400

Year 2 – 2024	$3,500

Year 3 – 2025	$3,600

Year 4 – 2026, Option Year	$3,600

Year 5 – 2027, Option Year	$3,600

The total annual fee includes all direct and indirect costs, including out-of-pocket expenses The Price Proposal assumes that no significant audit adjustments will be necessary and no significant deficiencies in internal control or significant non-compliance will be noted. Invoices for audit services will be rendered each month as work progresses and are payable upon presentation. In accordance with our firm's policies, work may be suspended if your account becomes overdue and may not be resumed until your account is paid in full.

Schedule of Professional Fees for Non-Audit Additional Services
Nowlen, Holt & Miner, P.A. encourages our clients to call year-round with questions they may have relating to their financial statements or new standards that may arise. It is Nowlen, Holt & Miner, P.A.’s policy not to charge an additional fee for routine advice. We will only bill the District for services provided outside the scope of the audit or for special projects. Fees for services provided outside the scope of the audit will be billed at the quoted hourly rates as follows:

Classification	Hourly Rates	
Partner	$195	
Manager	$160	
Supervisor	$150	
Senior	$120	
Staff	$110	
Other (Para-professional)	$ 65	

APPENDIX A PROFESSIONAL RESOURCES/U.S. CITIES

Marsh Harbour Community Development District

CPAmerica International, Inc.
As described in the proposal, CPAmerica International is an association of accounting firms with offices and professionals in more than 130 countries around the world. CPAmerica International, in partnership with Crowe Horwath International, provides our firm with access to limitless world-wide accounting and consulting services and expertise. The following pamphlets depict in further detail CPAmerica’s mission, services, activities and locations.

Marsh Harbour Community Development District	36

(PAmerica lnternati	antage

Personalized service of a local firm
Knowledge and resources of a global association
The power and resources of a strong national association are not just the domain of multinational corporations.
There is another choice ... a very attractive choice.
CPAmerica lnternalional is one of the world's largest associations of
independent CPA firms. It might surprise you lo know that through our firm's aITiliation with CPAmerica, we are able to offer you comparable services to anything a national firm can offer ... and ofLen more.
The firms of CPAmerica are ethics-driven, local firms that have significant presence in their communities. They're on a first-name basis with their clients. They pride themselves on providing honesty, hard work and solutions that make sense.
The clients of CPAmerica firms receive the best of both worlds - the regional knowledge and sincere concern of a local tirm coupled with the vast resources and experience of a progressive worldwide association. For you, this means we wiU meet all of your unique financial management challenges - no matter how large or small.
As a member of one of the largest associations of CPA firms in the world, our firm has instant ouline access to the expertise and resources of nearly 2,600 CPAs at more than 80 large, independent firms across America.
In addition, we have the ability to communicate with more than 28,000 CPAs and consultants around the world through CPAmerica's strategic alliance with Crowe Horwath International.

These affiliations enable us to bring powerful solutions to meet all of your needs, without costly overhead and bureaucracy. We pass thal savings on to you.

working together for you
Whether you're looking for business and financial advice, estate planning, management consulting or a host of other accounting and financial services, the strength of CPAmerica is working for you. Many CPAmerica advisers are among the top in their fields in the nation.
Tax consultation on state, national and inlernational issues
Access to business and management consultation on a worldwide scale Knowledge of the unique requirements of tax-exempt organizations Advice on new and pending tax legislation
Availability of business valuation experts with knowledge of your industry Access to professionals with solid expertise in mergers and acquisitions
Advice from professionals with industry-specific knowledge in a broad range of fields Consultation on strategic planning for your business
Assistance with establishing internal controls for your company Assurance and accounting services
Individual services

from your CPA firm
When it comes right down to it, what do you really want from your accounting firm? If you're like most businesses, there are four essential elements:
A high level of personal attenlion
Professional knowledge pertinent to your business Solutions that work and meet your needs Reasonable fees
A local firm - one with strong ties in yow- community - that also has national and international connections is by far the most capable of delivering those four necessities.
Our local firm is in the position to provide you with everything you really want from your CPA: We listen to you.
We get to know you and your organization.
We offer you insights and creative recommendations. We take immediate action to meet your needs.
We make the extra effort for you. We understand your industry.
We connect you with national and international expertise from our association. We always follow through for you.
We have experienced professionals who will be there for you over the Jong term. We work as a team for you.

Put the talents of thousands

-	-	-

We have reasonable fees - we give you excellent value.

,. --

to work for you

The client base of CPAmerica firms is diverse. Association members across the country have a proven track record in assisting thousands of clients to solve their most complex financial management issues.
CPAmerica firms are poised to respond to the rapid changes in your competitive marketplace. CPAmerica members nationwide work on call as a team to ensure you receive the very best of our associati.on's resources and expertise.

Real estate
Nonprofit organizations Healthcare
Professionals (attorneys, engineers, architects, etc.)
Construction contractors Retail trades

8,100 clients
5,400 clients
5,200 clients

5,100 clients
4,300 clients
4,000 clients

Wholesale distributors Government agencies
Securities dealers/investment companies
Automobile dealerships Utilities (including telephone companies)

1,500 clients
800 clients

550 clients
400 clients

350 clients

Agriculture, livestock, forestry	2,900 clients	 Franchisers Manufacturers	 2,400 clients	Lending institutions
Wouldn't you like to have these resources and this specialized knowledge working for you?
Exceeding client expectations ... locally, nationally, internationally

CPAmerica lnternational'M-104 N.Main St., 5th FL• Gainesville, FL32601 • (352) 727-4070 • Fax:(352) 727-4031· E-mail:info@cpamerica.org • www.cpamerica.org

Fulldisclosure statement: CPAmerica Internationalis aninternationalassociation of independent CPAfirms.It rs not a licensed CPA firm.

n A MERICA

c

200 clients
100 clients

The capabilitiesset forth in this fiyer may be provided only by the affiliated CPAfirms of the CPAmerica International association.	l-/"'\1NTERNATIDNAL CroweHorwath ln Lional.

-	---	U.S. Ranking	
RANK	Name	Networkor Alliance	REVENUE (Sm)	PARTNERS	EMPLOYEES	OFFICES	
5	BOO	N/A	$2,900.0	446	5,383	63	
6	RSM & McGladrey Alliance	N/A	$2,688.6	1,683	14,302	274	
7	LEA Global	A	$2,066.2	1,343	10,390	210	
8	Praxity	A	$2,064.6	1,182	10,219	127	
9	CPAmerica/Crowe Horwath Intl.	N/A	$1,600.0	1,275	8,269	191	
10	GrantThornton International	N	$ 1,480.6	565	7,497	58	
11	Nexia International	N	$ 1,467.6	918	7,633	99	
12	Allinial Global	A	$ 1,460.0	1,588	9,167	227	
13	BakerTilly International	N	$1,318.9	892	6,641	106	
14	Moore Stephens International	N/A	$ 1,131.3	822	5,412	106	
15	PrimeGlobal	A	$ 908.1	567	4,847	132	

World Ranking	
RANK	Name	Network or
Alliance	REVENUE
(Sm)	PARTNERS	EMPLOYEES	OFFICES	
5	BOO	N/A	$ 7,303.9	5,413	64,303	1,408	
6	RSM International	N/A	$4,641.4	3,384	38,353	763	
7	Grant Thornton International	N	$4,632.8	3,087	42,204	733	
8	Praxity	A	$4,487.1	3,291	39,064	633	
9	Baker Tilly Internationa I	N	$3,807.0	2,729	27,986	745	
10	CPAmerica/Crowe Horwath Intl.	N/A	$3,506.7	3,699	33,207	752	
11	Nexia International	N	$3,082.7	2,587	24,781	565	
12	LEA Global	A	$3,022.9	2,270	23,014	618	
13	Moore Stephens International	N/A	$2,659.9	2,727	27,613	657	
14	GGI	A	$ 2,311.0	1,916	17,422	701	
15	Kreston International	N	$ 2,045.2	1,667	21,715	663	

Based on 2015 figures from International Accounting Bulletin

Crowe Horwath International.	CroweHorwath.	Page 59

Through its membership in Crowe Horwath International, CPAmerica is affiliated with more than 200 independent accounting and advisory services firms in more than 130 countries around the world.

Afghanistan	China	Ireland	Mongolia	
Albania	Colombia	Israel	Morocco	
Algeria	Costa Rica	Italy	Myanmar	
Andorra	Croatia	Ivory Coast	Nepal	
Angola	Cyprus	Japan	Netherlands	
Argentina	Czech Republic	Jersey	New Zealand	
Armenia	Denmark	Jordan	Nicaragua	
Australia	Dominican Republic	l<azakhstan	Nigeria	
Austria	Ecuador	Kenya	Norway	
Azerbaijan	Egypt	Kuwait	Oman	
Bahamas	El Salvador	Latvia	Pakistan	
Bahrain	Estonia	Lebanon	Palestine	
Bangladesh	Ethiopia	Libya	Panama	
Barbados	Finland	Liechtenstein	Paraguay	
Belarus	France	Lithuania	Peru	
Belgium	French Polynesia	Luxembourg	Philippines	
Belize	Georgia	Macau	Poland	
Bolivia	Germany	Madagascar	Portugal	
Brazil	Greece	Malaysia	Puerto Rico	
Brunei Darussalam	Guatemala	Maldives	Qatar	
Bulgaria	Honduras	Mali	Romania	
Cameroon	Hong Kong	Malta	Russia	
Cambodia	Hungary	Mauritania	Saudi Arabia	
Canada	India	Mauritius	Serbia	
Caymen Islands	Indonesia	Mexico	Singapore	
Chile	Iraq	Moldova	Slovakia	

Slovenia South Africa Spain
Sri Lanka South Korea Sweden Switzerland Syria Taiwan ROC Tajikistan
Tanzania Thailand Tunisia Turkey Ukraine
United Arab Emirates
United Kingdom
Uruguay Uzbekistan Venezuela Vietnam Yemen Zimbabwe

ATTACHMENT A

NOTICE ANNOUNCING THE REQUEST FOR PROPOSALS

Marsh Harbour Community Development District

MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS FOR ANNUAL AUDIT SERVICES

The Marsh Harbour Community Development District hereby requests proposals for annual financial auditing services. The proposal must provide for the auditing of the District's financial records for the fiscal years ending September 30, 2023, September 30, 2024, and September 30, 2025, with an option for an additional two year renewal. The District is a local unit of special-purpose government created under Chapter 190, Florida Statutes, for the purpose of financing, constructing, and maintaining public infrastructure. The District was formed in 2005 and encompasses approximately 35.84 acres in Palm Beach County. In 2005 there were special assessment bonds issued in the amount of
$3,855,000 which financed all or a portion of certain public infrastructure improvements within the District. The Bonds were refinanced in 2015. Additional information about the District is available upon request.

All applicants must be duly licensed under Chapter 473 and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy (Yellow Book). Audits shall be conducted in accordance with Florida Law and particularly Section 218.39, Florida Statutes, and the rules of the Florida Auditor General. Proposal packages, which include evaluation criteria and instructions to proposers, are available from the District Manager. Interested firms should submit two (2) copies and one (1) digital copy of their qualifications, and any other supporting documentation to Marsh Harbour Community Development District, c/o Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410 on or before 4:00
p.m. on August 29, 2023 in an envelope marked on the outside "Auditing Services- Marsh Harbour Community Development District". Proposed Audit Fees must be good for a period of not less than 90 days. Questions should be directed to the District Manager at 561-630-4922 or toll free at 1-877-737-4922. The District reserves the right to reject all or portions of the submittals. All costs to prepare the proposals shall be at the proposer's expense.

ATTACHMENT B INSTRUCTIONS TO PROPOSERS

Marsh Harbour Community Development District

MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT REQUEST FOR PROPOSALS

District Auditing Services for Fiscal Years 2022/2023, 2023/2024 and 2024/2025 With Two Year Option (2025/2026 and 2026/2027)
Palm Beach County, Florida

MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION INSTRUCTIONS TO PROPOSERS

SECTION 1. DUE DATE. Sealed proposals must be received no later than August 29, 2023 at 4:00 p.m., at the offices of District Manager, located at 2501A Burns Road, Palm Beach Gardens, Florida 33410.

SECTION 2. FAMILIARITY WITH THE LAW. By submitting a proposal, the Proposer is affirming its familiarity and understanding 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. REJECTION OF 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 two (2) copies of the Proposal Documents and one digital copy, 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 - Marsh Harbour 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. After proposals are opened by the District, no proposal may be withdrawn 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.

List position or title of all personnel to perform work on the District audit. Include resumes or each person listed; list years of experience in present position for each party listed and years of related experience.

Describe proposed staffing levels, including resumes with applicable certifications.

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.

SECTION 13. PROTESTS. Any protest regarding the Proposal Documents, must be filed in writing, at the offices of the District Manager, within seventy-two (72) hours after receipt of the Request for Proposals and Evaluation Criteria or other contract 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 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 Request for Proposals, Evaluation Criteria, or other contract documents.

SECTION 14. EVALUATION OF PROPOSALS. The criteria to be used in the evaluation are presented in the Evaluation Criteria Sheet, contained within the Proposal Documents.

SECTION 15. REJECTION OF ALL PROPOSALS. The District reserves the right to reject any and all bids, with or without cause, and to waive technical errors and informalities, as determined to be in the best interests of the District.

ATTACHMENT C EVALUATION CRITERIA SHEET

Marsh Harbour Community Development District

MARSH HARBOUR COMMUNITY DEVELOPMENT DISTRICT AUDITOR SELECTION
EVALUATION CRITERIA

Ability of Personnel (10 Points).

(E.g., geographic locations of the firm's headquarters or permanent office in relation to the project; capabilities and experience of key personnel; evaluation of existing work load; proposed staffing levels, etc.)

Proposer’s Experience (10 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.)

Understanding of Scope of Work (10 Points).

Extent to which the proposal demonstrates an understanding of the District's needs for the services requested.

Ability to Furnish the Required Services (10 Points).

Present ability to manage this project and the 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 (E.g. the existence of any natural disaster plan for business operations).

Price (10 Points).

Points will be awarded based upon the price bid for the rendering of the services and reasonableness of the price to the services.