Audit Services RecommendationCity of Dubuque
City Council
CONSENT ITEMS # 5.
Copyrighted
November 18, 2024
ITEM TITLE: Audit Services Recommendation
SUMMARY: City Manager recommending the selection of Mauldin &
Jenkins Certified Public Accountants, to provide the City's
auditing services for the next three fiscal years, Fiscal Year
2024 through 2026, and authorize the City Manager to sign
the audit service agreement.
SUGGUESTED Receive and File; Approve
DISPOSITION:
ATTACHMENTS:
1. MVM Memo 2024 11 06 Audit Services Recommendation_
2. Audit Services Recommendation Staff Memo 2024 11 06
3. Mauldin and Jenkins Proposal
Page 119 of 1454
THE CITY OF
DUB E
Masterpiece on the Mississippi
TO: The Honorable Mayor and City Council Members
FROM: Michael C. Van Milligen, City Manager
SUBJECT: Audit Service Recommendation
DATE: November 6, 2024
Dubuque
AIFAnti Ciq
2007-2012.2013
2017*2019
Chief Financial Officer Jennifer Larson recommends the selection of Mauldin & Jenkins
Certified Public Accountants, to provide the City's auditing services for the next three
fiscal years, Fiscal Year 2024 through 2026, and authorize the City Manager to sign the
audit service agreement.
Mauldin & Jenkins will provide a dedicated team to the audit which will include (at a
minimum) two partners, one full-time manager, and at least two staff professionals.
I concur with the recommendation and respectfully request Mayor and City Council
approval.
/ � kw4ZA4�-�
Michael C. Van Milligen
MCVM/jml
Attachment
cc: Crenna Brumwell, City Attorney
Cori Burbach, Assistant City Manager
Jennifer Larson, Chief Financial Officer
Brian DeMoss, Finance Manager
Page 120 of 1454
THE CF
D!Uj--B E
Masterpiece on the Mississippi
TO: Michael C. Van Milligen, City Manager
FROM: Jennifer Larson, Chief Financial Officer
SUBJECT: Audit Services Recommendation
DATE: November 14, 2024
INTRODUCTION
Dubuque
All -America City
1'
2007 • 2012 • 2013
The City issued an Audit Services Request for Proposal (RFP) which was posted on the
City of Dubuque website and notification was given electronically on September 30,
2024, to Eide Bailly LLP, Creative Planning, WIPFLI, and CliftonLarsonAllen CPA's.
Audit committee members included Chief Financial Officer Jennifer Larson, Finance
Manager Brian DeMoss, and Budget/Financial Analyst Nathan Kelleher.
DISCUSSION
Mauldin & Jenkins Certified Public Accountants was the only proposal submitted. The
other firms indicated that they did not have staff capacity to submit a proposal at this
time.
The audit services review committee reviewed the proposal and interviewed Mauldin &
Jenkins on November 4, 2024.
Mauldin & Jenkins proposal all-inclusive maximum price was $231,000 for all three
years. Mauldin & Jenkins was established in 1918 and is one of the largest certified
public accounting firms in the Southeast and in the United States and is licensed to
practice in Iowa. The firm currently services clients as far northeast as Gates County in
North Carolina (on the Virginia line) to Corpus Christi, Texas, to Islamorada, Florida in
the Florida Keys. Mauldin & Jenkins has a very deep wealth of knowledge and
resources when it comes to the government industry. 31 % of Mauldin & Jenkin's
business is focused on governmental practice as compared to the firm's overall
practice, 725 governmental entities have been served in the past three years, there are
515 employees at the firm, 150 of which have current governmental experience, and
50% of firm offices are led by governmental partners. The firm performs 220 Single
Audits every year, which is equivalent to $6.2 billion in Federal award dollars audited.
Other services provided by the firm include forensic audits, performance audits,
Page 121 of 1454
information systems audits, agreed -upon procedures, bond issuance services, capital
asset inventory services, cybersecurity framework engagements, system vulnerability
assessments engagements, and penetration testing engagements. Cities that are
audited by Mauldin & Jenkins that are like the City of Dubuque include City of Atlanta,
Georgia, City of Tuscaloosa, Alabama, City of Charleston, South Carolina, City of
Savannah, Georgia, and the City of Gulfport, Mississippi.
Mauldin & Jenkins will provide a dedicated team to the audit which will include (at a
minimum) two partners, one full-time manager, and at least two staff professionals. The
firm is ready to start the audit immediately with the plan to issue the Fiscal Year 2024
audit in March 2025. The Fiscal Year 2025 and 2026 audits would be completed by
December 31 St each year to meet the Government Finance Officer Association's
Certificate of Achievement deadline.
Based on the consensus of the committee, I recommend seeking approval to issue a
contract with Mauldin & Jenkins Certified Public Accountants.
A copy of the Mauldin & Jenkins Certified Public Accountants proposal and dollar cost
bid are enclosed.
RECOMMENDATION
I respectfully recommend awarding a three-year audit services agreement to Mauldin &
Jenkins Certified Public Accountants and subsequent approval of the audit service
agreement.
Attachment
cc: Brian DeMoss, Finance Manager
2
Page 122 of 1454
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City of Dubuque, Iowa
Proposal to Provide Audit Services
Request for Proposal - Auditing Services (Annual Contract)
Fiscal Years June 30, 2024 through 2026
Mauldin & Jenkins Certified Public Accountants
Contact Person: David Irwin, CPA, Partner
Phone: (800) 277-0050
Email: dirwin@mjcpa.com
200 Galleria Parkway, Suite 1700
Atlanta, GA 30339
October 29, 2024
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mjcpa.com
Page 123 of 1454
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CORE VALUES
VISION
To be a trusted advisor, earning trust and building respect through our
consistent commitment to sustainable excellence, leadership, and integrity.
Page 124 of 1454
Over 725 Governmental Units Served
Throughout the Southeast
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Going Further.
Page 125 of 1454
City of Dubuque, Iowa
Proposal to Serve
Table of Contents
TransmittalLetter........................................................................................... 1 and 2
Scope of Work to be Performed....................................................................... 3 and 4
- Scope of Our Work and Required Audit Reports
- Irregularities and Illegal Acts
Independence............................................................................................................ 4
License to Practice in Iowa........................................................................................ 5
Firm Qualifications and Experience...................................................................... 5-7
- Organization and Size — Regional Firm
- Other Industries and Services By Mauldin & Jenkins
- A Century of Service
QualityControl Review...................................................................................... 7 —10
- External Peer Review
- Desk Reviews or Field Reviews
- No Disciplinary Actions
Similar Engagements with Other Governmental Entities ................................... 11— 26
- The Mauldin & Jenkins Difference
- Governments Served in the Past Three Years
- Certificates of Achievement & Excellence in Financial Reporting
- PAFR Experience
- Audits of Federally Funded Programs (Single Audits)
- Governmental Attestation Services
- Governmental IT Solutions
- Governmental Advisory Services
- Similar Clients
Partner, Supervisory and Staff Qualifications and Experience .............................27 — 43
- Proposed Staffing and Qualifications
- Other Resources for Non Audit Services (Advisory Services, Information Technology
Services & Fraud Examinations)
- Other Staff Auditors & Accountants
- Diversity and Inclusion
- Affirmative Action
- Partner & Staff Continuity
- Continuing Education of Partners and Staff
- Planned Use of Outside Specialists
Page 126 of 1454
City of Dubuque, Iowa
Proposal to Serve
Table of Contents (Continued)
Specific Audit Approach....................................................................................44 — 56
- Proposed Segmentation of Audit Engagement and Level of Staff Assigned
- Assistance Requested from the City's Staff
- High Percentage of Partner and Manager Involvement
- Our Request List Management Software - Suralink
- Sampling Techniques and the Extent to Which Statistical Sampling Will be
Used in the Engagement
- Type and Extent of Analytical Procedures to be Used in the Engagement
- Approach to be Taken to Gain and Document an Understanding of the City's
Internal Control
- Approach to be Taken in Determining Laws and Regulations to be Subject of
Audit Test Work
- Approach to be Taken in Drawing Audit Samples for Purposes of Tests of
Compliance
- Methodology to be Used in Performing the "Risk Based" Approach in
Determining Major Federal Programs
- Remote Audit Approach Available as Needed
Identification of Anticipated Potential Audit Problems .................................... 56 and 57
Additional Information of Value Added Services.................................................58 — 62
- Upcoming GASB Statements
- Free Continuing Education for Governmental Clients
- Governmental Newsletters
- Auditor's Discussion & Analysis
- Mauldin & Jenkins Partner Joel Black Appointed GASB Chairman
FeeSchedule........................................................................................................ 63 — 64
- Important Note to be Considered
Closing....................................................................................................................... 65
Page 127 of 1454
�TAT - City of Dubuque, Iowa
Proposal to Serve
Transmittal Letter
October 29, 2024
City of Dubuque, Iowa
Attn: Brian DeMoss, Finance Manager
50 W. 131" Street
Dubuque, Iowa 52001-4805
Ladies and Gentlemen:
We appreciate the opportunity to propose on providing audit services to the City of Dubuque, Iowa (the
"City"), and we are pleased to submit a qualifications package including cost estimates to provide annual
financial and compliance auditing services for the City. The contract for such audit services will be for
three consecutive fiscal years beginning with the fiscal year ended June 30, 2024, and ending with the
fiscal year ended June 30, 2026.
We have read the Request for Proposal ("RFP") and fully understand its intent and contents. We
understand the time frame for performance of the annual financial audits as stipulated by the City and
agree to provide the services described in the proposal. We will conduct preliminary and final fieldwork
and will issue all the deliverables and reports substantially prior to the required due dates.
As professionals serving the public sector, Mauldin & Jenkins is qualified to serve the City. We believe
that Mauldin & Jenkins is the leader in auditing state and local governments in the Southeast. This
leadership was achieved by recognizing that we are an important part of our client's success, with our
objective being to ensure that accurate information is reported to the Council, management, and its
citizens. Given the complexities of the City's financial operations and the ongoing significant changes in
accounting standards, we feel that it is very important that you select an auditing firm that is focused
and experienced in the governmental industry. We differentiate ourselves from our peers via:
❖ Experience with Governments. As auditors for more governments in the Southeast than any other
firm, our professionals are thoroughly versed in the complex governmental arena and have
consistently provided the highest quality of service to our government clients. We serve:
• 725+ state and local
governments across the
Southeastern U.S.A.
• 175+ water & sewer systems,
35+ airport operations, 25+ gas
systems, 20+ electrical utilities,
& 25 transit services;
• 181 governments awarded the
GFOA's and, or ASBO's Financial
Reporting Certificates.
• 220+ of Single Audits as
required by the Uniform
Guidance.
Over 725
10 A&
Served
■ Cities 180+
Counties 90+
■ School Districts & 125+
Charter Schools
State Entities 65+
■ Utility Authorities 85+
Special Purpose 180+
Mauldin & Jenkins provides over 155,000 hours of service to over 725 governmental units in the
Southeast on an annual basis utilizing over 150 professionals.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 1
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�" T City of Dubuque, Iowa
- Proposal to Serve
❖ Responsiveness and Large Firm Resources with Small Firm Sensitivity. We pride ourselves in
responding to the needs of our clients; not only the ability to meet deadlines, but also to respond to
other requests. Our ability to be responsive is enhanced by the open communications and good
working relationship we have with our clients. Our resources provide for the flexibility to meet your
needs and to perform our services in an efficient and effective manner.
❖ Nationally Recognized. Mauldin & Jenkins is consistently ranked in the Top 100 by various
publications as one of the largest certified public accounting firms in the country. We are a regional
firm, but the firm's influence is shared nationally. Our partners have volunteered to serve as the
American Institute of CPA's ("AICPA's") Governmental Audit Quality Center's ("GAQC") Executive
Committee in 2022; the AICPA's State and Local Government Expert Panel in 2021; the AICPA's sole
representative to Government Accounting Standards Advisory Council ("GASAC"); the 2015
Chairman of the board of the AICPA; and a board member of the
International Federation of Accountants (IFAC) in 2016. In 2020, our ~
own Joel Black was appointed to serve as the Chairman of the
Governmental Accounting Standards Board (GASB). Mauldin & Jenkins is a leader nationally.
❖ On -site or Remote Audits and Suralink. Whether management elects for a remote or on -site audit,
Mauldin & Jenkins is very effective in working from a hybrid environment. We also utilize software,
like Suralink, on all audits to add organization and transparency to the audit process.
❖ Information Technology Services. Mauldin & Jenkins is one of 38 of the top 100 CPA firms in the
nation who have invested in the AICPA's new revolutionary audit tool and methodology — the
Dynamic Audit Solution ("DAS"). We also have resources to address the evolving cybersecurity
threats to your government with Certified Information Systems Auditors (CISA) on staff and certified
by the AICPA to provide cybersecurity advisory services and the newly created cybersecurity
assessment.
❖ Staff Continuity. Our staff retention rates are considered to be among the best in the profession.
We are able to not only provide consistency with the partner and manager on our engagement
teams, but seniors as well. We also have enough resources at the partner, manager, and senior
levels to provide for periodic rotations as requested by our clients.
❖ Education. Mauldin & Jenkins' clients have the opportunity to register and receive approximately
30 hours of continuing education on an annual basis, free of charge. We take our experience in
serving governments and choose timely and relevant topics to provide ongoing education to our
clients, both virtually and in -person. Sessions are limited to clients only.
This proposal represents a firm offer for 90 days from the date of the proposal. As a member of Mauldin
& Jenkins, David Irwin is authorized to bind, and make representations for the Firm, and he will be the
ultimate party responsible for the quality of the report and working papers. We are able to begin the
City's June 30, 2024 audit immediately. We welcome the opportunity to meet with you to present our
proposal and our qualifications. Again, on behalf of Mauldin & Jenkins, thank you for the opportunity to
serve.
Sincerely,
MAULDIN & JENKINS, LLC
David Irwin, Partner
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 2
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City of Dubuque, Iowa
Proposal to Serve
Scope of Work to be Performed
The following pages attempt to demonstrate to you our understanding of the nature of the audit
services and our general plan for meeting your needs.
Scope of Our Work and Required Audit Reports
The overall objective in serving the City is to determine whether the financial statements present fairly
the respective financial position of the governmental activities, the business -type activities, the
aggregate discretely presented component units, each major fund, and the aggregate remaining fund
information and the respective changes in financial position and cash flows, where applicable, thereof
and the respective budgetary comparison for the major governmental funds in conformity with
accounting principles generally accepted in the United States of America. In addition, to determine
whether the combining and individual non -major fund financial statements are fairly stated in all
material respects in relation to the basic financial statements taken as a whole.
The audit will be conducted in accordance with auditing standards
_
generally accepted in the United States of America, promulgated by
®-
the American Institute of Certified Public Accountants ("AICPA") and
„�
in accordance with: Government Auditing Standards issued by the
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--
Comptroller General of the United States; the provisions of the
Federal Single Audit Act, the audit requirements of Title 2 U. S. Code
of Federal Regulations Part 200 Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal
Awards ("Uniform Guidance") standards.
Our audit will consider the City's internal controls over financial reporting in order to determine the
auditing procedures for the purpose of expressing an opinion on the financial statements and not to
provide an opinion on the internal control over financial reporting.
We will perform tests of compliance with certain provisions of laws, regulations, contracts, and grants,
noncompliance with which could have a direct and material effect on the determination of financial
statement amounts. Providing an opinion on compliance with these provisions is not an objective of the
Audits. However, the results of the tests disclosing instances of noncompliance and other matters will be
reported as required under Government Auditing Standards.
Following the completion of the audit of the fiscal year's financial statements, we shall prepare the
required audit reports (if applicable) including those required by Government Auditing Standards and the
Single Audit and the Official Code of Georgia Annotated:
1) A report on the fair presentation of the financial statements in conformity with Generally
Accepted Accounting Principles. This report shall include Required Supplemental Schedules (RSI)
as required by GASB 34.
2) A report on Internal Control over Financial Reporting and on Compliance and on Other Matters
Based on an Audit of Financial Statements Performed in Accordance with Government Auditing
Standards.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE / PROVEN RESULTS 3
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�" T City of Dubuque, Iowa
Proposal to Serve
3) A report on Compliance for Each Major Federal Program and on Internal Control Over
Compliance required by the Uniform Guidance.
4) A Schedule of Findings and Questioned Costs in accordance with the Uniform Guidance.
Irregularities and Illegal Acts
We will make an immediate, written report of all irregularities and illegal acts or indications of illegal
acts of which we become aware, to the following parties:
• The City Council
• The City Attorney
• The City Manager
Independence
We hereby affirm that Mauldin & Jenkins, LLC is independent with respect to the City of Dubuque, Iowa,
its component units and its joint ventures, and related outside entities as defined by generally accepted
auditing standards.
We meet the independence standards of Generally Accepted Auditing Standards and the U.S. General
Accounting Office Government Auditing Standards (2018 revision). We are also independent with
respect to the City within the meaning of Part 1.200 of the Code of Professional Conduct of the
American Institute of CPAs and the applicable published rules and interpretations thereunder.
To further understand the above paragraph, we have not:
• Prepared or performed reconciliation services;
• Performed bookkeeping services; or,
• Provided other consulting services
for the City during the past year or any time prior. Independence is very important to the integrity of an
audit, and we are independent with respect to the City. Further, we have no conflicts of interest or local
bias.
We have had no business relationships or made payments to any officer or employee of the governing
board members of the City who is or has been in a policy making or significant management position
relating to any aspect of the proposed work in the past five years. Our Firm, nor any partner or
employee, has made any contributions to any political campaigns of any person serving as a City Council
member of the City of Dubuque, Iowa. We have made no payments or commitments to make payments
to any person, Firm or corporation for services rendered in soliciting business for the City. Written
notice will be provided to the City provided any professional relationships are entered into with the City
during the period of this agreement.
We will conduct our audits objectively and will report findings, opinions, and conclusions objectively. As
noted above, we are free from personal and external impairments to independence, are organizationally
independent and will maintain an independent attitude and appearance so that opinions, conclusions,
judgments, and recommendations are impartial and will be viewed as impartial by knowledgeable
parties. There are no situations that might lead others to question our independence.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE / PROVEN RESULTS 4
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City of Dubuque, Iowa
Proposal to Serve
License to Practice in Iowa
Mauldin & Jenkins, LLC is properly registered as a certified public accounting firm licensed to practice in
Iowa. Additionally, all assigned key professional staff are properly licensed and registered to practice
public accounting with the State of Iowa.
Firm Qualifications and Experience
Organization and Size - Regional Firm
Mauldin & Jenkins was formed in approximately 1918 and has been actively engaged in governmental
auditing since its inception. Mauldin & Jenkins is one of the largest certified public accounting firms in
the Southeast and in the U.S.A., and a leading provider of audit and accounting services. Mauldin &
Jenkins serves clients whose operations span the entire U.S.A. Mauldin & Jenkins is considered to be a
large regional firm with offices in the following communities:
• Albany, GA
• Alpharetta, GA
• Athens, AL
• Atlanta, GA
• Birmingham, AL
• Bradenton, FL
• Chattanooga, TN
• Columbia, SC
• Florence, AL
• Huntsville, AL
• Macon, GA
• Raleigh, NC
• Sarasota, FL
• Savannah, GA
Our current footprint of governmental clients extends as far northeast as Gates County in North Carolina
(on the Virginia line) to Corpus Christi, Texas to Islamorada, Florida in the Florida Keys.
Other key information relative to the size and experience of Mauldin & Jenkins is as follows:
• 515,000 - approx. total hours of service provided annually to clients of the Firm
• 155,000 - approx. total hours of service provided annually to governmental clients
• 55% - percentage of governmental practice as compared to Firm's attestation practice
• 31% - percentage of governmental practice as compared to Firm's overall practice
• 725 - approx. total governmental entities served in past three (3) years
• 515 - total number of Firm personnel
• 181 - total clients served who obtain the GFOA/ASBO Certificates
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 5
Page 132 of 1454
> AT
City of Dubuque, Iowa
Proposal to Serve
• 47 - total clients with publicly issued debts in excess of $76 million
• 77 - total number of Firm partners
• 25 - total number of full-time governmental partners & directors
• 20 - total number of full-time governmental managers
• 150 - total number of professionals with current governmental experience
• 50% - percentage of Firm offices led by governmental partners
Other Industries and Services by Mauldin & Jenkins:
Each of Mauldin & Jenkins' offices provides a wide variety of services to a broad range of clientele. We
have partners and managers who are responsible for specialized practice areas of auditing and accounting,
taxes and management advisory services. Their purpose, as leaders in the particular practice area, is to
establish policies with respect to technical matters in these specific areas and ensure that the quality of
the Firm's practice is maintained.
Services Provided: This diversity of practice enables our personnel to experience a wide variety of
business, accounting and tax situations. We provide the traditional and not -so -traditional services such
as:
• Financial Audit/Review/Compilation
• Compliance Audits and Single Audits
• Agreed -Upon Procedures
• Forensic Audits
• Bond Issuance Services
• Performance Audits
• State Sales Tax Matters
• International Tax Matters
• Business and Strategic Planning
• Profitability Consulting
• Budgeting
• Buy -Sell Agreements and Business
Valuation Issues
• Income Tax Planning and Preparation
• Multi -State Income Tax Issues
• Information Systems Consulting
• Cost Accounting Analysis
• Healthcare Cost Reimbursement
• Outsourced Billing Services
• Fixed Asset Inventories
• Succession and Exit Strategy Consulting
• Estate Planning
• Management Information Systems
• Employee Benefit Plan Administration
• Merger/Acquisition and Expansion
Financing
A Century of Service
Mauldin & Jenkins' commitment to government
began when our Firm was established in 1918. Since
then, we have viewed service to governments as
significant to the overall success of the Firm. Today,
the governmental sector is an industry that has been
specifically identified for our continued growth in
professional services. Accordingly, all professionals,
from entry-level accountants to partners (who select
the governmental sector as their focus) are trained to
understand the issues and meet the needs of state
and local governmental entities.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 6
Page 133 of 1454
4-j
City of Dubuque, Iowa
Proposal to Serve
As noted previously, Mauldin & Jenkins employs 45 partners,
directors and managers who dedicate 100% of their time serving
government clients. We also have numerous additional
professionals with current experience in providing services to
governmental entities, many of whom spend their time exclusively
on government clients.
Mauldin & Jenkins' dedicated professionals can bring a
comprehensive understanding of the issues that face government
entities as well as "bench strength" at all levels, allowing us to
respond swiftly and effectively to your evolving needs.
The goal of our government practice is to help governments
improve their financial processes and strategies so that they can in
turn achieve their goal of improving the lives of their citizens. This
shared commitment to the goals of our clients has resulted in a
significant government clientele.
As noted in our transmittal letter, we currently serve over 725
governments in the Southeast. We know of no other regional firm
that can match our governmental experience.
I was apprehensive when the
decision was made to go with
Mauldin & Jenkins thinking our
city was too small for a larger
firm. I couldn't be more
pleased with their helpful
attitude and professionalism.
The audit process is now
smooth and painless.
City of Rockmart,
Clerk/Finance Officer
Quality Control Review
External Peer Review
In the mid 70s, the Private Companies Practice Section ("PCPS") was founded by the American Institute
of CPAs ("AICPA") to establish a voluntary quality assurance program for CPA firms. There are
requirements for membership in the section, which include mandatory continuing education for each
member of the professional staff and a key element is a tri-annual independent review of a firm's quality
control system in its practice of public accounting. Mauldin & Jenkins has been a member of the section
from inception.
The peer review aspect has evolved from being voluntary to mandatory and Mauldin & Jenkins is in full
compliance with the requirements of having a tri-annual review. In the peer reviewer's latest report
dated December 29, 2023, our reviewing firm gave a rating of "pass" which is the highest form of
assurance they can render on the system of quality control for our accounting and audit practice.
A copy of the report on our most recent external quality control review is provided on the next
page. The quality control review included a review of specific government engagements, including
compliance audits under the Single Audit Act. No letter of comment was received as a result of this
review. We are quite proud to be one of the few Southeast based firms to have undergone this review
and to have received such an excellent opinion from a large reputable national firm.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 7
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City of Dubuque, Iowa
Proposal to Serve
PBMares.M
CPAs and Consultants
REPORT ON THE FIRM'S SYSTEM OF QUALITY CONTROL
December 29, 2023
To the Shareholders of Mauldin & Jenkins, LLC
and the National Peer Review Committee
We have reviewed the system of quality control for the accounting and auditing practice of Mauldin &
Jenkins, LLC (the firm) applicable to engagements not subject to PCAOB permanent inspection in effect
for the year ended May 31, 2023. Our peer review was conducted in accordance with the Standards for
Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute
of Certified Public Accountants (Standards).
A summary of the nature, objectives, scope, limitations of. and the procedures performed in a system review
as described in the Standards may be found at vv%Nr r.aicpa.orz/prsuummary. The summary also includes an
explanation of how engagements identified as not performed or reported on in conformity with applicable
professional standards. if any, are evaluated by a peer reviewer to determine a peer review rating.
Firm's Responsibility
The firm is responsible for designing and complying with a system of quality control to provide the firm
with reasonable assurance of performing and reporting in conformity with the requirements of applicable
professional standards in all material respects. The fine is also responsible for evaluating actions to
promptly remediate engagements deemed as not performed or reported in conformity with professional
standards, when appropriate, and for remediatnng weaknesses in its system of quality control, if any.
Peer Reviewer's Responsibility
Our responsibility is to express ail opinion on the design of and compliance xvith the finn's systein of quality
control based on our review.
Required Selections and Considerations
Engagements selected for review included engagements performed under Government Auditing Standards.
including compliance audits under the Single Audit Act, audits of employee benefit plans; audits performed
under FDICIA. and an examination of service organizations (SOC 2 engagement).
As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if
applicable. in determining the nature and extent of our procedures.
PBMares. LLD 1725 Jackson Street. Suite 210 I Fredericksburg, VA 22401 I P 540.371.3566 I r 540.371.3598 I www.PBM&r*s.com
INDUSTRY EXPERTISE/PROACTIVE SERVICE/ PROVEN RESULTS 8
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City of Dubuque, Iowa
Proposal to Serve
Opinion
In our opinion, the system of quality control for the accounting and auditing practice of Mauldin & Jenkins.
LLC applicable to engagements not subject to PCAOB permanent inspection in effect for the year ended
May 31. 2023. has been suitably designed and complied with to provide the firm with reasonable assurance
of performing and reporting in conformity with applicable professional standards in all material respects.
Firms can receive a rating of pass, pass with deficiency(ies), or fail. Mauldin & Jenkins, LLC has received
a peer review rating of pass.
P8MCWe+' UP
PBMares, LLP
Fredericksburg. Virginia
We chose Mauldin & Jenkins and have continued with them, because of their deep
understanding and accounting knowledge of our industry and they are an invaluable
resource to us. The professionals on their team are easy to work with and pay close
attention to our specific concerns. They provide exceptional expertise and service,
responding to questions quickly and proficiently. Without question, our decision to use
Mauldin & Jenkins for the past years was a sound business decision, delivering the
expected results and then some.
David Smith, Henry County (GA), Chief Financial Officer
INDUSTRY EXPERTISE/PROACTIVE SERVICE/ PROVEN RESULTS 9
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City of Dubuque, Iowa
Proposal to Serve
Desk Reviews or Field Reviews
Mauldin & Jenkins audits most of the largest school districts in the State of Georgia. Based on that fact,
the State of Georgia's Department of Audits & Accounts ("DoAA") periodically performs a review of a
sample of our local school district audits. No report has ever been formally issued, and no matters or
issues have ever been noted by this annual effort.
As part of the review process, the DoAA has asked to send teams of auditors to review our workpapers
in their own effort to better approach financial and compliance audits from a risk based perspective.
With the exception of the above paragraph's thoughts, Mauldin & Jenkins has not had a federal or state
desk review or field review of its audits during the past three years.
Regarding one of our past Federal desk reviews or field reviews, we would like to provide the following
details of that review, as we believe its results further distinguish Mauldin & Jenkins from other firms.
As part of the Federal Department of Education's random testing of the audits of local
boards of education, a review was performed by the Federal Office of Inspector General
(OIG) regarding a Single Audit engagement of a local board of education. We are quite
pleased to note the examiner provided Mauldin & Jenkins a letter of high marks for the
performance of the respective Single Audit and this comes at a time when Federal
regulators are condemning the profession for poor performance of such Single Audits.
Unofficially and orally provided, the examiner noted this Single Audit engagement to
be the best such engagement reviewed in his experience.
We at Mauldin & Jenkins are quite proud of our Firm's governmental practice and appreciate the efforts
of state and Federal inspectors and examiners, and their kind words of our doing things right and doing
the right things in our attestation engagements.
No Disciplinary Actions
Mauldin & Jenkins has not had any disciplinary actions taken (nor are any
pending) against the Firm during the past three years with any state or Federal
regulatory bodies or professional organizations.
In the six years that
I've gone through
internal and external
audits this has been
by far the best
experience with
auditors. Your
personalities make a
huge difference and
we haven't regretted
changing auditors.
Crystal Coleman,
Edgefield County (SC),
Former Finance Director
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS
10
Page 137 of 1454
City of Dubuque, Iowa
Proposal to Serve
Similar Engagements with Other Governmental Entities
The Mauldin & Jenkins Difference
Our method effectively minimizes the impact of the audit process, and our goal is to the audit a painless
and positive experience.
We accomplish this by taking the following ten steps:
• Experience. Our experience enables us to focus on the areas of your
organization that possess the greatest risk. Each and every person assigned to
the engagement will bring extensive governmental experience relative to their
time with the firm. Essentially, our youngest staff persons oftentimes have
more current governmental experience than higher level people in other
firms.
Communication. Our emphasis on planning and communication
allows for an efficient and effective audit process in which
everyone involved knows their roles and expectations. Further,
we like to communicate with our clients, and want to hear their
concerns, questions and thoughts as they develop, and address
such matters at that time. This helps avoid surprises to all
respective parties.
Learning Before Testing. We do not take a cookie -cutter
approach to our audits. Initially, we spend time visiting, inquiring,
listening and learning before we ever begin the first audit tests.
• Tailoring Our Approach. Once we obtain an understanding of the
intricacies of a client's operations, we tailor our audit approach to
minimize unnecessary time and effort in the audit process, and
avoid disruptions to client personnel.
Not Recreating the Wheel. We also consider client's processes
and reports generated on a regular basis for possible use in our
audit process to minimize the need for client's to spend additional
.lM
The Commissioners of
Mount Pleasant
Waterworks would like
to express their sincere
thanks and
appreciation for the
excellent audit of our
financials, especially
being a first time
audit..... We are
looking forward to
next year's audit.
Clay Duffie, Mount
Pleasant (SC)
Waterworks, Genera'
Manager
time and effort simply creating auditor requested schedules.
Further, we can share templates used by other clients and ourselves that may reduce time in
generating audit schedules.
Flexible. We understand the demands client personnel have on a daily basis. We have the
resources available to accommodate any special requests or timing relative to the conduct of
the annual audit, and still meet required specified deadlines. We understand plans can change,
and we are open to making any change in scheduling requested by our clients.
• Decisions Made in the Field. Issues, as they arise, are dealt with immediately and not
accumulated until the end of the audit. This is accomplished by having seasoned governmental
partners and managers in the field during the course of the engagement.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 11
Page 138 of 1454
A
City of Dubuque, Iowa
Proposal to Serve
• Reviews in the Field. Our goal is to conduct and review audits in the field. We find that to be
the most effective and efficient approach to client service. Because our partners and managers
are directly involved in the engagement during fieldwork, we can proactively identify significant
issues immediately and resolve them with management, so the engagement is essentially
complete when fieldwork ends.
• Year -long Support. We encourage your staff to take advantage of our accessible staff
throughout the year for questions that may arise. Our people, working with you and your staff,
can provide proactive advice on new accounting or GAAP pronouncements and their potential
impact; help with immediate problems including answers to questions; and share insights and
best practices to assist you in planning for your future success.
• Working Toward a Common Goal. Considering all of the above thoughts, our ultimate goal and
objective is to provide excellent client service with the least amount of disruption to our clients.
We tailor our approach to provide for everyone to work smarter, so our clients do not have to
work harder.
Governments Served in the Past Three Years
Perhaps the greatest indicator of our reliability as a professional service provider to state and local
governments is our list of governmental clients.
Partners 100%
Dedicated to Serving
Governments
Serve 7.7 S+
Governments
with annual
revenues of
$750, 000
to
$4.5
INDUSTRY EXPERTISE/PROACTIVE SERVICE/ PROVEN RESULTS 12
Page 139 of 1454
> AT
City of Dubuque, Iowa
Proposal to Serve
The following governmental client listings are provided to demonstrate Mauldin & Jenkins' vast
experience serving the governmental sector, and these listings are broken down by type of governmental
unit, and the respective listings represents clients we have served in the past three years (and not over a
lifetime).
Cities. Cities we have served within the past three years:
Georgia
50)
Kingsland
100)
Valdosta
143)
Hendersonville
1)
Albany
51)
LaGrange
101)
Villa Rica
144)
Jacksonville
2)
Alpharetta
52)
Lake Park
102)
Waycross
145)
Rocky Mount
3)
Americus
53)
Lawrenceville
103)
West Point
146)
Selma
4)
Ashburn
54)
Leesburg
104)
Willacoochee
147)
Zebulon
5)
Atlanta
55)
Lilburn
148)
Wilkesboro
6)
Austell
56)
Lone Oak
Alabama / Mississippi
7)
Avondale Estates
57)
Lyons
105)
Athens, AL
South Carolina
8)
Bainbridge
58)
Manchester
106)
Huntsville, AL
149)
Aiken
9)
Baldwin
59)
Mansfield
107)
Tuscaloosa, AL
150)
Beaufort
10)
Ball Ground
60)
Milledgeville
108)
Gulfport, MS
151)
Bluffton
11)
Barnesville
61)
Milner
109)
Meridian, MS
152)
Cayce
12)
Bloomingdale
62)
Milton
110)
Prattville, AL
153)
Chapin
13)
Brookhaven
63)
Monroe
111)
Sheffield, AL
154)
Charleston
14)
Brunswick
64)
Morrow
155)
Clemson
15)
Butler
65)
Nashville
Florida
156)
Clinton
16)
Byron
66)
Newton
112)
Apopka
157)
Clover
17)
Cartersville
67)
Norcross
113)
Atlantis
158)
Fountain Inn
18)
Cedartown
68)
Oxford
114)
Callaway
159)
Hanahan
19)
Centerville
69)
Palmetto
115)
Clewiston
160)
Hardeeville
20)
Chamblee
70)
Peachtree City
116)
Crystal River
161)
Hemingway
21)
Chattahoochee Hills
71)
Peachtree Corners
117)
Destin
162)
Hilton Head Island
22)
Clarkston
72)
Pearson
118)
Gulf Stream
163)
Hollywood
23)
College Park
73)
Perry
119)
Fernandina Beach
164)
Georgetown
24)
Colquitt
74)
Pooler
120)
Ft. Myers Beach
165)
Greenwood
25)
Conyers
75)
Powder Springs
121)
Haines City
166)
Goose Creek
26)
Cordele
76)
Port Wentworth
122)
Hallandale Beach
167)
Johnsonville
27)
Covington
77)
Reynolds
123)
Indiantown
168)
Kiawah Island
28)
Dacula
78)
Richmond Hill
124)
Islamorada
169)
Mount Pleasant
29)
Dalton
79)
Riverdale
125)
Juno Beach
170)
North Augusta
30)
Darien
80)
Rockmart
126)
Jupiter Inlet Colony
171)
North Charleston
31)
Decatur
81)
Rome
127)
Jupiter Island
172)
Orangeburg
32)
Doraville
82)
Roswell
128)
LaBelle
173)
Pamplico
33)
Douglasville
83)
Sandy Springs
129)
Lake Placid
174)
Rock Hill
34)
Duluth
84)
Savannah
130)
Longboat Key
175)
Seabrook Island
35)
Dunwoody
85)
Sharpsburg
131)
Marco Island
176)
Seneca
36)
Fairburn
86)
Social Circle
132)
Naples
177)
Summerville
37)
Fayetteville
87)
South Fulton
133)
New Port Richey
178)
Winnsboro
38)
Flovilla
88)
St. Marys
134)
North Port
39)
Forest Park
89)
Stockbridge
135)
Palmetto
Tennessee
40)
Forsyth
90)
Stonecrest
136)
Plant City
179)
Bristol
41)
Garden City
91)
Suwanee
137)
Tarpon Springs
180)
Clarksville
42)
Grovetown
92)
Temple
138)
Tequesta
181)
Jackson
43)
Griffin
93)
Thunderbolt
139)
Wildwood
182)
Lebanon
44)
Hapeville
94)
Tifton
140)
Winter Haven
183)
Morristown
45)
Hinesville
95)
Toccoa
184)
Spring Hill
46)
Holly Springs
96)
Tucker
47)
Jefferson
97)
Turin
North Carolina
48)
Johns Creek
98)
Tybee Island
141)
Black Mountain
49)
Kennesaw
99)
Union City
142)
Garner
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 13
Page 140 of 1454
City of Dubuque, Iowa
Proposal to Serve
Counties. Counties we have served within the past three years:
Georgia
26)
Lamar
52)
Turner
72)
Beaufort
1)
Athens -Clarke
27)
Lee
53)
Walton
73)
Berkeley
2)
Augusta -Richmond
28)
Liberty
54)
Whitfield
74)
Calhoun
3)
Bacon
29)
Long
SS)
Wilkes
75)
Colleton
4)
Barrow
30)
Lumpkin
76)
Darlington
5)
Bryan
31)
Macon
Florida
77)
Dorchester
6)
Butts
32)
Macon -Bibb
56)
Alachua
78)
Edgefield
7)
Camden
33)
McIntosh
57)
Hernando
79)
Fairfield
8)
Charlton
34)
Meriwether
58)
Union
80)
Florence
9)
Chatham
35)
Mitchell
59)
Walton
81)
Greenville
10)
Clayton
36)
Monroe
82)
Hampton
11)
Columbus-Muscogee
37)
Morgan
North Carolina
83)
Horry
12)
Crisp
38)
Newton
60)
Bertie
84)
Jasper
13)
DeKalb
39)
Paulding
61)
Buncombe
85)
Lancaster
14)
Dougherty
40)
Pierce
62)
Columbus
86)
Laurens
15)
Douglas
41)
Polk
63)
Gates
87)
Newberry
16)
Emanuel
42)
Rockdale
64)
Greene
88)
Oconee
17)
Floyd
43)
Spalding
65)
Halifax
89)
Orangeburg
18)
Forsyth
44)
Stephens
66)
Madison
90)
Richland
19)
Gwinnett
45)
Stewart
67)
Montgomery
91)
Sumter
20)
Henry
46)
Sumter
68)
Moore
21)
Irwin
47)
Talbot
69)
Orange
Tennessee
22)
Jackson
48)
Tattnall
70)
Wake
92)
Hamilton
23)
Jeff Davis
49)
Taylor
24)
Jenkins
50)
Toombs
South Carolina
Alabama
25)
Jones
51)
Troup
71)
Aiken
93)
Jefferson
State Governmental Entities. States have many entities as part of financial reporting: agencies,
departments, colleges, university foundations, and other component units that are audited. Please see
the following for a listing of State governmental entities we have served in the past three years:
1)
Abraham Baldwin Agri. College Foundation
27)
2)
Aiken Technical College
28)
3)
Athens State University, AL
29)
4)
Calhoun Community College
30)
5)
Central Carolina Technical College
31)
6)
College of Coastal Georgia Foundation
32)
7)
Denmark Technical College
33)
8)
Drake State Community and Technical College
34)
9)
Francis Marion University
35)
10)
Ga. Building Authority (GBA)
36)
11)
Ga. Business Success Center
37)
12)
Ga. College & State Univ. Foundation
38)
13)
Ga. Dept. of Behavioral Health
39)
14)
Ga. Dept. of Economic Development
40)
15)
Ga. Education Authority
41)
16)
Ga. Environmental Finance Auth. (GEFA)
42)
17)
Ga. Higher Education Assistance Corp.
43)
18)
Ga. Higher Education Facilities Authority
44)
19)
Ga. Highlands College Foundation
45)
20)
Ga. Lottery Corporation (LOTTO)
46)
21)
Ga. Military College Foundation
47)
22)
Ga. Ports Authority (GPA)
48)
23)
Ga. Southern Univ. Athletic Foundation
49)
24)
Ga. Southern Univ. Foundation
50)
25)
Ga. State Financing & Investment Com. (GSFIC)
51)
26)
Ga. State Univ. Athletic Foundation
52)
Ga. State Univ. Foundation
Ga. Student Finance Authority (GSFA)
Ga. Superior Court Clerk's Cooperative Auth.
Ga. Technology Authority
Ga. World Congress Center Authority
Gadsden State Community College
Greenville Technical College
University of Chattanooga Foundation
Trident Technical College
Kennesaw State Univ. Athletic Department
Kennesaw State Univ. Athletic Foundation
Kennesaw State Univ. Research Foundation
Kennesaw State Univ. Foundation
Medical College of Georgia Foundation
Mississippi College of Georgia Foundation
New College of Florida
Northeast Alabama Community College
Northeastern Technical College
Northwest Florida College Foundation
Northwest Shoals Community College
Polytechnic Foundation of Kennesaw State Univ.
REACH Georgia (of the GSFC)
Snead State Community College
South Carolina Comptroller Generals Office
South Carolina Education Lottery Commission
South Carolina Transportation Infrastructure Bank
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 14
Page 141 of 1454
fl
City of Dubuque, Iowa
Proposal to Serve
53)
South Carolina Infrastructure Bank
61) Tri County Technical College
54)
South Carolina Insurance Reserve Fund
62) University of North Alabama
55)
South Carolina Department of Transportation
63) University of North Georgia Foundation
56)
South Carolina Jobs -Economic Development
Auth 64) University of West Alabama
57)
South Carolina Office of the State Auditor
65) University of West Georgia Foundation
58)
Southern Polytechnic Applied Research
Foundation 66) University System of Georgia
59)
State College of Florida Sarasota -Manatee
67) Williamsburg Technical College
60)
Stone Mountain Memorial Association
School Systems. Boards of Education we have served within the past three years:
Georgia
32)
Greene County Schools 62) Sheffield City School
1)
Atlanta Independent Schools
33)
Griffin -Spalding County Schools 63) Limestone County Board of
2)
Barrow County Schools
34)
Gwinnett County Schools Education
3)
Bartow County Schools
35)
Habersham County Schools 64) Jackson County Board of Education
4)
Bibb County Schools
36)
Hancock County Schools
5)
Buford City Schools
37)
Henry County Schools
6)
Butts County Schools
38)
Houston County Schools Florida
7)
Camden County Schools
39)
Jefferson City Schools 65) Hardee County Schools
8)
Carroll County Schools
40)
Laurens County Schools 66) Highland County Schools
9)
Carrollton City Schools
41)
Lumpkin County Schools 67) Manatee County Schools
10)
Cartersville City Schools
42)
Marietta City Schools 68) Lee County Schools
11)
Clayton County Schools
43)
Marion County Schools
12)
Cobb County Schools
44)
Newton County Schools South Carolina
13)
Colquitt County Schools
45)
Oconee County Schools 69) Beaufort County Schools
14)
Commerce City Schools
46)
Peach County Schools 70) Berkeley County School District
15)
Coweta County Schools
47)
Pickens County Schools 71) Calhoun County Schools
16)
Dawson County Schools
48)
Polk County Schools 72) Charleston County Schools
17)
Decatur City Schools
49)
Putnam County Schools 73) Clarendon Co. School Dist. 1
18)
DeKalb County Schools
50)
Rockdale County Schools 74) Colleton County Schools
19)
Dodge County Schools
51)
Rome City Schools 75) Florence School Dist. 1
20)
Dougherty County Schools
52)
Savannah -Chatham Co. Schools 76) Florence School Dist. 3
21)
Douglas County Schools
53)
Stephens County Schools 77) Horry County Schools
22)
Dublin City Schools
54)
Thomas County Schools 78) Marlboro County Schools
23)
Effingham County Schools
55)
Troup County Schools 79) Orangeburg County School District
24)
Fannin County Schools
56)
Twiggs County Schools 80) Richland Co. School Dist. 1
25)
Fayette County Schools
57)
Union County Schools 81) South Carolina Public Charter
26)
Floyd County Schools
58)
Walton County Schools School District
27)
Forsyth County Schools
59)
Ware County Schools 82) Sumter County Schools
28)
Fulton County Schools
60)
White County Schools
29)
Gilmer County Schools
Tennessee
30)
Glynn County Schools
Alabama 83) Bristol City Schools
31)
Gordon County Schools
61)
Athens City Schools 84) Hamilton County Schools
Charter School Systems. Charter schools we have served within the past three years:
1)
Academy for Classical Education (ACE)
16) International Community School
2)
Atlanta Classical Charter Academy
17) Just for Girls Academy
3)
Atlanta Heights Charter Academy
18) Kendezi School
4)
Brookhaven Innovation Academy
19) KIPP Metro Atlanta Collaborative
5)
Coastal Empire Montessori Academy
20) KIPP Opportunity Fund
6)
Cherokee Charter Academy
21) KIPP South Fulton Academy
7)
Cirrus Academy
22) Lighthouse Academies
8)
Coweta Charter Academy
23) Manatee School of Arts & Sciences
9)
East Point Academy of South Carolina
24) Northwest Classical Charter Academy
10)
Florida School for the Deaf and Blind
25) NW Florida St. College — Collegiate High School
11)
Furlow Charter School
26) Pataula Charter Academy
12)
Gwinnett County BOE Charter Schools
27) Pensacola State College Charter Academy
13)
Gwinnett Online Campus
28) Phoenix Center Community Service Board
14)
Graduation Achievement Charter High
School 29) Provost Academy of Georgia
15)
International Charter Academy of Georgia
30) School for Arts Infused Learning
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 15
Page 142 of 1454
City of Dubuque, Iowa
Proposal to Serve
31)
Scintilla Charter Academy
36)
SW Georgia STEM Charter School
32)
SKY Academy Englewood
37)
St. Petersburg Collegiate High School
33)
SKY Academy Venice
38)
Susie King Taylor Community School
34)
SLAM Academy
39)
Troup County College & Career Academy
35)
Spring Creek Charter Academy
40)
Tybee Island Maritime Academy
Business -Type Special Purpose Governments. Please see the following for a listing of business -type
stand-alone special purpose business -type governments we have served in the past three years:
Water/Sewer & Electric Utility
1) Albertville Municipal Utilities Board
2) Athens Electric Utility
3) Athens Water and Sewer Utility
4) Atlanta Watershed
5) Augusta Utilities (Water/Sewer Ops)
6) Barrow County Water & Sewer Authority
7) Beaufort Jasper Water & Sewer Authority
8) Berkeley County Water & Sanitation
9) Bristol Essential Services
10) Bristol Joint Sewer System
11) Broad Creek Public Service District
12) Brunswick - Glynn Joint Water & Sewer Comm.
13) Butts County Water & Sewer Authority
14) Cape Fear Public Utility Authority
15) Catawba River Water Supply Project
16) CDE Lightband
17) Charleston Regional Resources Recovery Auth.
18) Charleston Water System
19) Chatsworth Water Works Commission
20) City of Sheffield Utilities
21) Clarksville Gas, Water & Wastewater
22) Clayton County Water Authority
23) Cobb County - Marietta Water Authority
24) Crisp County Power Commission
25) Dutton Waterworks
26) Eatonton-Putnam Water & Sewer Authority
27) Edgefield County Water & Sewer Authority
28) Electric Power Board of Chattanooga
29) Electric Power Board of Chattanooga, TN
30) Emerald Coast Utilities Authority
31) Englewood Water District
32) Gladeville Utility District
33) Grand Strand Water & Sewer Authority
34) Greenville Water System
35) Greenwood Commissioners of Public Works
36) Greer Commission of Public Works
37) Guntersville Water and Sewer Board
38) Gwinnett County Water and Sewerage Authority
39) Hamilton Co. Water & Wastewater Treatment
40) Henry County Water Authority
41) Huntsville Utilities
42) Limestone County Water and Sewer Authority
43) Lumpkin County Water & Sewerage Authority
44) Macon Water Authority
45) Middle Chattahoochee Regional Water & Sewer Authority
46) Middle Georgia Regional Water & Sewer Authority
47) Mount Pleasant Waterworks
48) Newton County Water & Sewerage Authority
49) North Charleston Sewer District
50) Onslow Water & Sewer Authority
51) Orangeburg Department of Public Utilities
52) Peace River/Manasota Reg. Water Supply Auth.
53) Peachtree City Water & Sewerage Authority
54) Polk County Water Authority
55) Renewable Water Resource
56) Seabrook Island Utility Commission
57) Seacoast Utility Authority
58) Section Waterworks
59) Sheffield Utilities
60) Susanville Sanitary District
61) Tampa Bay Water
62) Warren County Utility District
63) Waterworks & Sewer Board of the Town of Parrish
Airports
64) Atlanta Hartsfield-Jackson International Airport
65) Augusta -Richmond County Regional Airport
66) Charleston County Aviation Authority
67) Glynn County Airport Commission
68) Gwinnett Airport Authority
69) Halifax -Northampton Regional Airport Authority
70) Horry County Airport
71) Moore County (Pinehurst) Airport Authority
72) Paulding County Airport Authority
73) Walterboro-Colleton County Airport Commission
Transit
74) Chatham Area Transit Authority
75) Chattanooga Area Reg. Transportation Authority
76) Jackson Transit Authority, TN
77) Lakeland Area Mass Transit District
78) Lowcountry Regional Transit Authority
79) Macon -Bibb County Transit Authority
80) Pee Dee Regional Transit Authority
81) Santee Wateree Regional Transit Authority
82) South Florida Regional Transportation Authority
83) Waccamaw Regional Transportation Authority
Gas
84) Athens Gas Utility
85) Austell Natural Gas System
86) Natural Gas Acquisition Corp.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 16
Page 143 of 1454
City of Dubuque, Iowa
Proposal to Serve
Other Governments. Other governmental entities we have audited within the past three years:
1)
Albany - Dougherty Inner City Authority
59)
DeKalb County Public Library
2)
Albany — Dougherty County Land Bank
60)
Dev. Auth. of City of Jeffersonville & Twiggs Co.
3)
Amelia Island Convention & Visitors Bureau
61)
Development Authority of City of Roswell
4)
Amelia Island Mosquito District
62)
Development Authority of Lumpkin County
5)
Allendale County Hospital
63)
Development Authority of Peachtree City
6)
Athens Limestone 911 District
64)
Development Authority of Warner Robins
7)
Athens Limestone Hospital
65)
Downtown Atlanta Revitalization
8)
Athens Limestone Industrial Development Board
66)
Downtown Chattanooga Alliance
9)
Athens Limestone Landfill
67)
East Alabama Regional Planning & Development
10)
Atlanta Firefighters Pension Plan
68)
Eau Development Corporation
11)
Atlanta General Employees Pension Plan
69)
E.G. Fisher Public Library
12)
Atlanta Police Pension Plan
70)
Ensor Forest Apartments
13)
Atlanta Development Authority
71)
Fairfield County Library
14)
Atlanta Economic Renaissance Corporation
72)
Fayette County Development Authority
15)
Atlanta Housing Opportunity
73)
Fifth Circuit Solicitor of Richland County
16)
Avita Community Partners
74)
Florida Bar
17)
Bayshore Gardens Park & Recreation District
75)
Florida Bar Retiree Health Plan
18)
Berkeley County Water & Sanitation
76)
Foundation for the Mental Health Center of NC Alab
19)
Bledsoe County Nursing Home
77)
Forsyth County Public Library
20)
Bradenton Downtown Development Authority
78)
Georgia Charter Educational Foundation
21)
Bristol Public Library
79)
Georgia Mountains Regional Commission
22)
Brookhaven Convention and Visitors Bureau
80)
Georgia Pines Community Service Board
23)
Buncombe County Tourism Development Authority
81)
Georgia Ports Auth. DB & OPEB Plan
24)
Camden County Joint Development Authority
82)
Georgia Ports Auth. Defined Contribution Plan
25)
Camden County Public Service Authority
83)
Grand Strand W&S Auth OPEB Plan
26)
Captiva Erosion Prevention District
84)
Griffin Spalding County Land Bank Authority
27)
Central Community Redevelopment Agency
85)
Gwinnett Civic/Cultural Center Operations
28)
Central Georgia Joint Development Authority
86)
Gwinnett Convention and Visitors Bureau
29)
Central Midlands Council of Govts.
87)
Gwinnett County Development Authority
30)
Central Savannah River Area Regional Comm.
88)
Gwinnett County Public Facilities Authority
31)
Charleston Co. Parks & Recreation Authority
89)
Gwinnett County Public Library
32)
Chatham County Jail Complex
90)
Gwinnett County Recreation Authority
33)
Chatham County Tax Commissioner
91)
Hallandale Beach CRA
34)
Chatham County -Savannah Metro Planning Comm.
92)
Halifax County Tourism Development Authority
35)
Chattahoochee River 911 Authority
93)
Hardee County Industrial Development Authority
36)
Chattanooga Area Regional Council of Govts.
94)
Heart of Georgia Altamaha Regional Commission
37)
Citrus County Mosquito District
95)
Hospital Authority of St. Marys
38)
City of Albany- Chehaw Park Authority
96)
Housing Authority of Clayton County
39)
City of East Point Retirement Plan
97)
Houston County Library System
40)
City of Sandy Springs Development Authority
98)
Islamorada,City of Islands, Florida
41)
Classic Center Auth. of Clarke County
99)
Jacksonville, NC Tourism Development Authority
42)
Clayton Center Community Service Board
100)
Jefferson Co. Economic and Industrial Dev Authority
43)
Clayton Co. Pension Fund
101)
Keep Peachtree City Beautiful Commission
44)
Clayton Co. Sheriff's Office
102)
Kennesaw State University Athletic Department
45)
Coastal Heritage Society
103)
Lamar County Recycling Authority
46)
Cobb Center Community Service Board
104)
Lawrence County Health Care Authority
47)
Cobb County -Marietta Water Auth. Pension
105)
Lebanon Senior Center
48)
Colleton County Commission on Drug & Alcohol
106)
Legacy Community Health Services
Abuse
107)
Liberty Consolidated Planning Commission
49)
Columbia Development Corp.
108)
Liberty County Development Authority
50)
Columbia Empowerment Zone
109)
Live Oak Public Library
51)
Columbia Housing Development Corp.
110)
Lumpkin County Hospital Authority
52)
Columbus County Tourism Development Authority
111)
Macon -Bibb County Land Bank Authority
53)
Community Housing Services Agency (CHSA)
112)
Macon -Bibb County Urban Development Authority
54)
Convention and Visitors Bureau of Dunwoody
113)
Madison Tourism Development Authority
55)
Crisp Co.- Cordele Industrial Development Authority
114)
Manatee County Mosquito Control Dist
56)
Crisp Co.- Cordele Industrial Development Council
115)
Manatee Technical Institute
57)
Cumberland Community Improvement District
116)
Manchester Development Authority
58)
Decide DeKalb
117)
MARTA/ATU Local 732 Employees Retirement
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 17
Page 144 of 1454
City of Dubuque, Iowa
Proposal to Serve
118) McIntosh Trail Community Service Board
119) McMinn County Library
120) McPherson Implementing Local Redev. Authority
121) McPherson Planning Local Redevelopment Authority
122) Mental Health Center of North Central Alabama
123) Meriwether County Industrial Development Authority
124) Metropolitan Planning Commission (MPC)
125) Miami Beach Employees Retirement Plan
126) Middle Flint Regional E-911 Authority
127) Middle Georgia Community Service Board
128) Milledgeville -Baldwin County Dev. Authority
129) Moore County Convention & Visitors Bureau
130) NE Corridor, LLC
131) Newton County Industrial Development Auth
132) North Charleston District
133) North Fulton Regional Radio Authority
134) Northeast Georgia Regional Commission
135) Northwest Florida State College Foundation
136) North Port Fire Pension
137) North Port Police Pension
138) Ocean Highway and Port Auth. of Nassau County
139) Oconee Center Community Service Board
140) Orangeburg Co. Development Commission
141) Orangeburg County Library
142) Palm Bay Police & Fire Pension Plan
143) Palm Tran Amalgamated Transit Union Pension
144) Palm Beach Gardens Firefighters Pension
145) Paulding County Industrial Development Authority
146) Peace River/Manasota Regional Water Supply Auth.
147) Peachtree City Convention & Visitor's Bureau
148) Phoenix Center Community Service Board
149) Pooler Chamber of Commerce
150) Port Authority of Corpus Christi & Nueces County
151) Private Colleges and Universities Authority
152) Public Bldg. Auth. of Knox Co. & City of Knoxville
153) Redevelopment Agency of Warner Robins
154) Richland County Libraries
155) Riverdale Downtown Development Authority
156) River's Edge Community Service Board
157) Saluda Nursing Center
158) Sandy Springs Hospitality Board
159) Santee -Lynches Reg. Council of Governments
160) Santee -Lynches Reg. Development Corp.
161) Sarasota General Employees Pension
162) Sarasota Firefighters Pension
163) Sarasota Police Officers Pension
164) Savannah Chatham County Land Bank Authority
165) Savannah Development & Renewal Authority
166) Seacoast Utility Authority
167) Serenity Behavioral Health Systems
168) South Carolina Centers of Economic Excellence
169) South Island Public Service District
170) SOWEGA Council on Aging
171) St. Augustine Municipal Firefighters Pension
172) Talbot County Development Authority
173) Toccoa -Stephens County Public Library
174) Trailer Estates (FL)
175) Two Notch Development Corp.
176) Tybee Island Maritime Academy
177) Vidalia Onion Committee
178) Walterboro-Colleton County Airport Commission
179) Waycross / Ware County Development Authority
180) West Jackson Fire District
181) Wilson County / Lebanon Development Board
Water & sewer operations. Below is a listing of water/sewer operations we have served within the
past three years:
1)
Aiken County
25)
City of Cartersville
49)
City of Gulf Stream
2)
Athens -Clarke County
26)
City of Cayce
50)
City of Haines City
3)
Augusta -Richmond Co.
27)
City of Cedartown
51)
City of Hendersonville
4)
Barrow County
28)
City of Clarksville
52)
City of Hinesville
5)
Berkeley County, SC
29)
City of Clemson
53)
City of Islamorada
6)
Bertie County
30)
City of Clinton
54)
City of Jackson
7)
Calhoun County
31)
City of Clover
55)
City of Jacksonville
8)
Camden County
32)
City of College Park
56)
City of Jefferson
9)
Chatham County
33)
City of Colquitt
57)
City of Johnsonville
10)
City of Aiken
34)
City of Conyers
58)
City of Kingsland
11)
City of Albany
35)
City of Cooper City
59)
City of Lagrange
12)
City of Americus
36)
City of Cordele
60)
City of Lake Placid
13)
City of Arcadia
37)
City of Covington
61)
City of Lawrenceville
14)
City of Ashburn
38)
City of Crystal River
62)
City of Lebanon
15)
City of Bainbridge
39)
City of Fairburn
63)
City of Leesburg
16)
City of Ball Ground
40)
City of Fayetteville
64)
City of Long Boat Key
17)
City of Barnesville
41)
City of Fernandina
65)
City of Manchester
18)
City of Bloomingdale
42)
City of Forsyth
66)
City of Mansfield
19)
City of Bradenton
43)
City of Ft. Myers Beach
67)
City of Marco Island
20)
City of Brunswick
44)
City of Garden City
68)
City of Milledgeville
21)
City of Butler
45)
City of Georgetown
69)
City of Monroe
22)
City of Byron
46)
City of Goose Creek
70)
City of Morristown
23)
City of Callaway
47)
City of Griffin
71)
City of Naples
24)
City of Canton
48)
City of Gulfport
72)
City of North Augusta
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 18
Page 145 of 1454
City of Dubuque, Iowa
Proposal to Serve
73)
City of North Port
94) City of Thunderbolt
115) Mitchell County
74)
City of Palmetto
95) City of Tifton
116) Montgomery County
75)
City of Perry
96) City of Toccoa
117) Monroe County
76)
City of Plant City
97) City of Tuscaloosa
118) Moore County
77)
City of Pooler
98) City of Tybee Island
119) Orange County
78)
City of Port Wentworth
99) City of Union City
120) Orangeburg County
79)
City of Powder Springs
100) City of Valdosta
121) Paulding County
80)
City of Reynolds
101) City of Villa Rica
122) Richland County, SC
81)
City of Richmond Hill
102) City of Wildwood
123) Rockdale County
82)
City of Rock Hill, SC
103) Columbia Co.
124) Spalding County
83)
City of Rockmart
104) Crisp County
125) Talbot County
84)
City of Rocky Mount
105) DeKalb County
126) Taylor County
85)
City of Rome
106) Floyd County
127) Walton County
86)
City of Roswell
107) Forsyth County
128) Town of Black Mountain
87)
City of Savannah
108) Gates County
129) Town of Chapin
88)
City of Seneca, SC
109) Greene County
130) Town of Hemingway
89)
City of Social Circle
110) Halifax County
131) Town of Pamplico
90)
City of St. Marys
111) Lee County
132) Town of Selma
91)
City of Stockbridge
112) Liberty County
133) Town of Wilkesboro
92)
City of Suwanee
113) Lincoln County
134) Town of Winnsboro
93)
City of Thomasville
114) McIntosh County
135) Village of Tequesta
Gas operations. Below is a listing of gas operations served within the past three years:
1) Athens -Clarke County
2) Austell Natural Gas System
3) Barrow County
4) City of Albany
5) City of Americus
6) City of Ashburn
7) City of Bainbridge
8) City of Cartersville
9) City of Clarksville
10) City of Colquitt
11) City of Cordele
12) City of Covington
13) City of Fountain Inn, SC
14) City of Jackson
15)
City of Lagrange
16)
City of Lawrenceville
17)
City of Lebanon
18)
City of Pensacola
19)
City of Perry
20)
City of Rock Hill, SC
21)
City of Rocky Mount, NC
22)
City of Social Circle
23)
City of Thomasville
24)
City of Tifton
25)
City of Toccoa
26)
Town of Winnsboro
Electric operations. Below is a listing of electrical operations served within the past three years:
1)
Bristol Essential Services
13)
City of Lawrenceville
2)
City of Albany
14)
City of Mansfield
3)
City of Barnesville
15)
City of Morristown
4)
City of Cartersville
16)
City of Monroe
5)
City of Clewiston
17)
City of Rock Hill
6)
City of Clinton
18)
City of Rocky Mount, NC
7)
City of College Park
19)
City of Seneca
8)
City of Fairburn
20)
City of Thomasville
9)
City of Forsyth
21)
Crisp County Power Commission
10)
City of Griffin
22)
Town of Selma
11)
City of Jackson
23)
Town of Winnsboro
12)
City of Lagrange
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 19
Page 146 of 1454
FM
City of Dubuque, Iowa
Proposal to Serve
Transit operations. Below is a listing of transit operations served within the past three years:
1) Chatham Area Transit Authority
9)
Birmingham -Jefferson County Transit Auth.
2) City of Albany
10)
Fairfield County, SC
3) City of Clarksville
11)
Lakeland Area Mass Transit District
4) City of Clemson, SC
12)
Madison County
5) City of Hinesville
13)
Polk Transit Authority
6) City of Huntsville, AL
14)
South Florida Regional Transportation Auth.
7) City of Rock Hill, SC
15)
Whitfield Transit
8) City of Seneca, SC
Airport operations. Below is a listing of airport operations served within the past three years:
1)
Athens -Clarke County
15)
Fairfield County, SC
2)
Augusta -Richmond County Regional Airport
16)
Floyd County
3)
Barrow County
17)
Glynn County Airport Commission
4)
Beaufort Co., SC - City of Hilton Head
18)
Gwinnett Airport Authority
5)
Beaufort Co., SC - Lady's Island
19)
Henry County
6)
City of Aiken
20)
Lancaster Co., SC
7)
City of Albany
21)
Macon -Bibb Co. - Downtown Airport
8)
City of Covington
22)
Macon -Bibb Co. - Mid.Ga. Regional Airport
9)
City of Fernandina
23)
Newberry County, SC
10)
City of Griffin
24)
Oconee Co., SC
11)
City of Orangeburg, SC
25)
Paulding County Airport Authority
12)
City of Pensacola
26)
Richland County, SC
13)
Darlington County, SC
27)
Taylor County
14)
DeKalb County
28)
Walterboro-Colleton County Airport Commission
Certificates of Achievement & Excellence in Financial Reporting
Mauldin & Jenkins has served over 725 governments in the past several
years, and 181 governmental units who obtain the GFOA's Certificate of
Achievement for Excellence in Financial Reporting (and, or the ASBO's o_
Certificate of Excellence in Financial Reporting).
Mauldin & Jenkins' clients have never failed to obtain the Certificate! Every Annual
Comprehensive Financial Report submitted has received the award. The following are current clients:
Counties:
18)
Floyd
37)
Polk
54)
Bluffton, SC
1)
Aiken, SC
19)
Forsyth
38)
Richland, SC
55)
Bradenton, FL
2)
Athens -Clarke
20)
Glynn
39)
Rockdale
56)
Bristol, TN
3)
Augusta -Richmond
21)
Greenville, SC
40)
Spalding
57)
Brookhaven
4)
Barrow
22)
Gwinnett
41)
Wake, NC
58)
Brunswick
5)
Beaufort, SC
23)
Halifax, NC
42)
Walton
59)
Callaway, FL
6)
Buncombe, NC
24)
Hamilton, TN
43)
Whitfield
60)
Cartersville
7)
Butts
25)
Henry
61)
Cayce, SC
8)
Camden
26)
Horry, SC
Cities:
62)
Chamblee
9)
Cartersville
27)
Jackson
44)
Aiken, SC
63)
Charleston, SC
10)
Chatham
28)
Lancaster, SC
45)
Albany
64)
Chamblee
11)
Clayton
29)
Liberty
46)
Alpharetta
65)
Chapin, SC
12)
Colleton, SC
30)
Macon -Bibb
47)
Americus
66)
Clarksville, TN
13)
Columbus-
31)
Morgan
48)
Apopka, FL
67)
Clemson, SC
Muscogee
32)
Moore, NC
49)
Austell
68)
College Park
14)
Dekalb
33)
Newton
50)
Avondale Estates
69)
Conyers
15)
Douglas
34)
Oconee, SC
51)
Ball Ground
70)
Cooper City, FL
16)
Edgefield, SC
35)
Orange, NC
52)
Beaufort, SC
71)
Covington
17)
Florence, SC
36)
Paulding
53)
Black Mountain, NC
72)
Decatur
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 20
Page 147 of 1454
City of Dubuque, Iowa
Proposal to Serve
73)
74)
75)
76)
77)
78)
79)
80)
81)
82)
83)
84)
85)
86)
87)
88)
89)
90)
Doraville
Douglasville
Dunwoody
Fayetteville
Fairburn
Forest Park
Forsyth
Garden City
Garner, NC
Georgetown
Griffin
Gulfport, MS
Haines City, FL
Hallandale Bch, FL
Hapeville
Hardeeville, SC
Hendersonville, NC
Hilton Head Island, SC
91) Hinesville
92) Holly Springs
93) Huntsville, AL
94) Jacksonville, NC
95) John's Creek
96) Juno Beach, FL
97) Kennesaw
98) Kiawah Island
99) Kingsland
100) Marco Island, FL
101)Lagrange
102) Lawrenceville
103) Longboat Key, FL
104) Milledgeville
105) Milton
106) Monroe
107) Morristown, TN
108) Morrow
Boards of Education:
143) Atlanta Public Schools
144) Beaufort County Schools
145) Bibb County Schools
146) Cartersville City Schools
147) Cobb County Schools
148) Fayette County Schools
149) Fulton County Schools
150) Griffin -Spalding County Schools
151) Gwinnett County Schools
152) Horry County Schools
153) Lee County School District
154) Marietta City Schools
155) Putnam County Schools
156) Richland Co. School District One
157) Savannah -Chatham County Schools
State Governmental Entities:
158) Ga. Environ. Fin. Auth. (GEFA)
159) Ga. Ports Authority
Other Governmental Entities.
160) Beaufort Jasper Water & Sewer Auth.
161) Cape Fear Public Utility Authority
109) Mount Pleasant, SC
110) Naples, FL
111) N. Augusta, SC
112) N. Charleston, SC
113) North Port, FL
114) Palmetto
115) Peachtree City
116) Perry
117) Plant City, FL
118) Pooler
119) Port Wentworth
120) Powder Springs
121) Prattville
122) Richmond Hill
123) Riverdale
124) Rockhill
125) Rockmart
126) Rocky Mount, NC
PAFR Experience
127) Rome
128) Roswell
129) St. Marys
130) Sandy Springs
131)Savannah
132) Social Circle
133) Stockbridge
134)Suwanee
135) Thunderbolt
136) Tarpon Springs, FL
137) Thomasville
138) Tuscaloosa, AL
139) Union City
140) Valdosta
141) Villa Rica
142) Zebulon, NC
162) Central Savannah River Area Regional Comm.
163) Charleston Water System
164) Clayton County Water Authority
165) Cobb County - Marietta Water Authority
166) Emerald Coast Utilities Authority
167) Greenville Technical College
168) Greenville Water System
169) Greenwood Commissioners of Public Works
170) Greer Commission of Public Works
171) Hartsfield-Jackson International Airport
172) Henry County Water Authority
173) Lowcountry Regional Transportation
Authority
174) Macon Water Authority
175) Mount Pleasant Waterworks
176) North Charleston Sewer District
177) Onslow Water & Sewer Authority
178) Port of Corpus Christi Authority
179) Public Building Authority of Knox Co. &
Knoxville
180) South Florida Transportation Authority
181) Tampa Bay Water Authority
The GFOA established the Popular Annual Financial Report ("PAFR") Awards Program in 1991 to
encourage and assist state and local governments to extract information from their annual
comprehensive financial report to produce a high quality PAFR. PAFR's are specifically designed to be
readily accessible and easily understandable to the general public and other interested parties without a
background in public finance. The GFOA's award program recognizes individual governments that are
successful in achieving that goal.
Mauldin & Jenkins currently serves numerous local governments who prepare a PAFR on an annual
basis. We assist our clients in planning, developing and reviewing their PAFR's, and believe such
deliverables to be extremely valuable to governments communicating their finances to the general
public.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 21
Page 148 of 1454
City of Dubuque, Iowa
Proposal to Serve
Should the City be interested in preparing such a report, we would enjoy the opportunity to assist.
Audits of Federally Funded Programs (Single Audits)
Based on data provided by the Federal Audit Clearinghouse ("FAC")
through March 31, 2024 which is for calendar year 2023, Mauldin &
Jenkins audits 220 entities representing approximately $6 billion in
federal expenditures for state, local government, and non-profit clients
®
which is the:
o•
Highest among public accounting firms in the Southeast as it
relates to the number of Single Audits conducted; and
• Highest among public accounting firms in the Southeast as it
relates to total expenditures audited under the Single Audit Act.
Number of Single Audits Performed
Carr, Riggs & Ingram 63
Cherry Bekaert 92
Clifton Larson Allen
58
Mauldin & Jenkins, LLC 220
MSL, Inc. 31
Purvis Gray 16
RSM 18
0 50 100 1s0 200 250
Federal Award Dollars Audited (In Thousands)
Carr, Riggs & Ingram
Cherry Bekaert
Clifton Larson Allen
Mauldin & Jenkins, LLC
MSL, Inc. �
Purvis Gray 371,487
RSM
0 1,000,C00
1,083,589
2,936,951
2,073,819
1,617,223
1,833,751
2,000,000 3,000,000
4,000,000
6,220,812
The above information was summarized from the Federal Audit Clearinghouse for audits with fiscal year -ends in calendar year
2023 as reported through March 31, 2024 for states in which our Firm has offices.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 22
Page 149 of 1454
City of Dubuque, Iowa
Proposal to Serve
Governmental Attestation Services
Other attestation services beyond financial and compliance audits which Mauldin & Jenkins currently
provides to our clients include:
• Forensic audits
• Performance audits
• Agreed -upon procedures
• Bond issuance services
• Information systems • Capital asset inventory services
audits
Governmental IT Solutions
As noted above, Mauldin & Jenkins performs various IT attestation and non -attestation services. The
following are three such services.
Cybersecurity Framework Engagements
With governments dealing with IT ransoms, cybersecurity is one of
the top issues on the minds of nearly every government (large &
small). Managing this business issue is especially challenging. A
government with a highly mature cybersecurity risk management
program still has a residual risk that a material cybersecurity breach
could occur and23 not be detected in a timely manner.
Services can be provided via: 1) attestation engagements or 2)
consulting engagements. The AICPA has established standards for
performing attestation engagements in this arena with the issuance
of the SOC for Cybersecurity as part of its suite of System and
Organization Controls ("SOC") reporting. Consulting services can be
provided while not compromising auditor independence.
W,
Identify
Recover Protect
Respond IDetect
System Vulnerability Assessments
Engagements
Lack of Patch This is the process of defining, identifying, classifying
Management and prioritizing vulnerabilities in computer systems,
applications and networks infrastructures, and
providing an assessment with necessary knowledge,
awareness and risks to understand the threats to
determine appropriate reactions. Using specialized
UnmanaZ tools and applications, we can access networks to
scan with automated tools and interrogate every
L A device connected to network with the objective of
searching for misconfigu rations, unsupported
software, missing software updates and patches,
etc.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE / PROVEN RESULTS
23
Page 150 of 1454
/1 I
1010WIT
City of Dubuque, Iowa
Proposal to Serve
Penetration Testing Engagements
This is the practice of testing a computer system to
find security vulnerabilities that a hacker / attacker
could exploit using automation or manual
applications. The process involves gathering
information about the target before the test,
identifying possible entry points, attempting to break
in — actually or virtually — and reporting back the
findings. Tests come from external or internal angles
of entry. Our main objective is to identify security
weaknesses. Penetration testing can also be used to:
test an organization's security policy; its adherence to
compliance requirements; its employees' security
awareness; and, the government's ability to identify
and respond to security incidents.
We would like to express our sincere appreciation for the quality of service provided
by the staff of Mauldin & Jenkins. We would like to thank you for the level of detail
and accountability you have demonstrated on this project and the way you conduct
business as a whole. Our team could not be more satisfied with your work and we
look forward to continuing this relationship.
Angela Jackson, City of Fairburn (GA), Finance Director -16
Governmental Advisory Services
Beyond traditional audit and accounting services and IT services, we provide advisory services that are
wide-ranging in nature. Our experienced government advisory team helps governments, governmental
agencies and special purpose governmental organizations balance fiscal responsibility with the latest
business strategies to achieve targeted and overarching objectives. Our advisory services can be
summarized via the following bubbles.
Operational Efficiency
Transformation & Effectiveness
Allow forthe Ensure business
successful change processes and service
from current to delivery are provided
desired in a manner
environmentor maximizing targeted
outcome goals.
INDUSTRY EXPERTISE/PROACTIVE SERVICE/ PROVEN RESULTS 24
Page 151 of 1454
�T
City of Dubuque, Iowa
Proposal to Serve
Similar Clients
In addressing the City's interest in the qualifications and client references of Mauldin & Jenkins and the
request for audits performed for local governmental units, we have elected to report on five entities
which most closely resemble the City in size and services (total staff hours). Should management of the
City need some additional references, we would be happy to provide such data. The five entities we
audit which most closely resemble the City are noted as follows:
1) City of Atlanta, Georgia
General Information City government and the capital of Georgia with approximately 500,000 in
■ population and assets in excess of $19 billion and revenues of approximate
billion. Government includes component units and Hartsfield Jackson
International Airport. Financial & compliance audits; Single Audits; audits o
component units; special bond issuance services; and various agreed -upon
procedures; preparation of financial statements. Multiple single -employer
ILdefined benefit pension plans included in fiduciary trust funds.
Scope & Type of Engageme Financial audits and compliance audits in accordance with OMB Circular A-:
Preparation of ACFR and the maintenance of the GFOA Certificate.
June 30, 2022 through present I
Partners Doug Moses, Adam Fraley, Trey Scott, David Irwin
Hours 1 urs
Contact Information Ms. Youlanda Carr - (404) 865-8453 - ycarr@atlantaga.gov
2) City of Tuscaloosa, Alabama
General Information City with population of approx. 101,000. Assets and revenues of approx. $'
million and $222 million. General government, community services, educa
infrastructure and public services, urban development, intermodal facilities
water and sewer, tourism, parking, and transit. Multiple pensions and OPE
ACFR prepared and GFOA Certificate awarded.
Scope & Type of Engagemc Financial audits and compliance audits in accordance with the Uniform Guii
Preparation of ACFR and the maintenance of the GFOA Certificate. Account
financial reporting and internal control training of City's accounting staff.
Dates 2017through present
Partners Miller Edwards and David Irwin
Total Hours 1,000 hours
Contact Information Ms. Carly Standridge, Chief Financial Officer — 205-248-5170 -
cstandridge@tuscaloosa.com
INDUSTRY EXPERTISE/PROACTIVE SERVICE/ PROVEN RESULTS 25
Page 152 of 1454
>4i-
City of Dubuque, Iowa
Proposal to Serve
3) City of Charleston, South Carolina
General Information City with population of approx. 135,000. Aggregation of assets and revenues c
approx. $2.9 billion and $474 million. General government, public safety, pub
service, urban and community development, culture and recreation, commun
promotions, health and welfare, business development, parking facilities, City
market, golf course, museums, and other activities. Pension and OPEB. ACFR!
prepared and GFOA Certificate awarded for City and Water System.
Scope & Type of Engager Financial audits and compliance audits in accordance with the Uniform Guidar
Preparation of ACFR and the maintenance of the GFOA Certificate.
September 30, 2013 through present
Partners Grant Davis and David Irwin
NNNF`rs1,000 hours
Contact Information Ms. Amy Wharton, CFO — 843-579-7596 whartona@charleston-sc.gov
4) City of Savannah, Georgia
General Information City with population of approx. 146,000. Assets and revenues of approx. $2 bi
and $437 million. General government, judicial, public safety, public works, h(
and welfare, culture and recreation, housing and development, water and sew
system, airports, garbage collection, waste management, transit, stormwater,
component units. Multiple pensions and OPEB. CAFR prepared and GFOA
Certificate awarded.
Scope & Type of Engager Financial audits and compliance audits in accordance with Uniform Guidance.
Preparation of ACFR and the maintenance of the GFOA Certificate.
Dates III December 31, 2018 through present
Partners Trey Scott and David Irwin
Total Hours 950 hours ■
Contact Information Mr. David Maxwell, Director of Finance - (912) 651-6434 —
dmaxwell@savannahga.gov
5) City of Gulfport, Mississippi
General Information Second larges City in Mississippi with a population of approximately 72,000 an
larger of the two principal cities in the Gulfport -Biloxi, Mississippi Metropolita
Statistical Area. The City has assets of approximately $705 million and annual
L revenues of approximately $118 million
Scope & Type of Engager Financial audits and compliance audits in accordance with Uniform Guidance.
Preparation of ACFR and the maintenance of the GFOA Certificate.
September 30, 2018 through present —
Partners David Irwin and Trey Scott
Total Hours Im 800 hours
Contact Information Mr. Todd Harman, Director of Finance and Administration -
(228) 868-5705 - tharman@gulfport-ms.gov
INDUSTRY EXPERTISE/PROACTIVE SERVICE/ PROVEN RESULTS 26
Page 153 of 1454
City of Dubuque, Iowa
Proposal to Serve
Partner, Supervisory and Staff Qualifications and Experience
Proposed Staffing and Qualifications
In order to provide the highest quality service in the most cost-efficient manner, Mauldin & Jenkins has
formed a client service team which will function as a cohesive unit and would represent a superb
assortment of talent and experience for the audit of the City. The unit would be assembled as:
Grant Davis
Support Partner
Audit Engagement
Team Staff
Lucas Hand
Manager
Jameson Miller Brandon Smith
Certified Info. Certified Info.
Systems Auditor Systems Auditor
The above team dedicated to audit the City will include (at a minimum): two partners, one full-time
manager, and at least two staff professionals. The manager (Lucas Hand) and the staff professionals will
can work on site or remotely as necessary to conduct of their role in the audit. Other governmental
audit professionals will be available to assist throughout the fieldwork and the preparation of the
financial reports. The audit partner in -charge of fieldwork will correspond with City management on
financial reporting, audit, and related issues on an ongoing basis, and this individual will also be
dedicated to serve the City throughout fieldwork, reporting and conclusion in all respective fiscal years.
Mauldin & Jenkins has the depth of resources which allows us to provide you with significant resources
of knowledgeable professionals to meet your deadlines.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE / PROVEN RESULTS 27
Page 154 of 1454
City of Dubuque, Iowa
Proposal to Serve
David Irwin, CPA
Lead Partner & Ultimate Partner Responsible
David Irwin is a partner and a certified public accountant with
Mauldin & Jenkins specializing in serving local and state
governmental entities. David is licensed to practice in the State of
Georgia and South Carolina. His in -charge experience as a partner
and client executive with the firm covers a variety of state and local
governmental organizations in Alabama, Georgia, Mississippi, and
South Carolina. He spends 100% of his time serving local
governments.
Years of Professional Experience and Years with Firm
David has 20 years of experience in public accounting, all with
Mauldin & Jenkins, serving a wide range of governmental clients.
List of Governmental Clients Served in the Last Three Years
44
David serves both large and small governmental units, and is involved in serving over 100 such
governmental entities. The following is a current summary of governmental clients served by David in
the capacity of Engagement Partner or Quality Control Partner.
Cities:
Aiken, South Carolina
Barnesville, Georgia
Beaufort, South Carolina
Bluffton, South Carolina
Brunswick, Georgia
Centerville, Georgia
Chapin, South Carolina
Charleston, South Carolina
Clover, South Carolina
Conyers, Georgia
Covington, Georgia
Flovilla, Georgia
Georgetown, South Carolina
Goose Creek, South Carolina
Griffin, Georgia
Grovetown, Georgia
Gulfport, Mississippi
Hanahan, South Carolina
Hinesville, Georgia
Hollywood, South Carolina
Jeffersonville, Georgia
Kiawah Island, South
Carolina
Kingsland, Georgia
Loris, South Carolina
Lyons, Georgia
Meridian, Mississippi
Milledgeville, Georgia
Milner, Georgia
Morrow, Georgia
Mount Pleasant, South
Carolina
Nashville, Georgia
North Charleston, South
Carolina
Orangeburg, South Carolina
Peachtree City, Georgia
Pooler, Georgia
Port Wentworth, Georgia
Union City, Georgia
Rock Hill, South Carolina
Seabrook Island, South
Carolina
Sharpsburg, Georgia
St. Marys, Georgia
Summerville, South Carolina
Turin, Georgia
Tuscaloosa, Alabama
Waycross, Georgia
Counties:
Augusta -Richmond County,
Georgia
Bacon County, Georgia
Beaufort County, Georgia
Berkeley County, South
Carolina
Calhoun County, South
Carolina
Chatham County, Georgia
Colleton County, South
Carolina
Columbus Consolidated
Government
Darlington County, South
Carolina
Dorchester County, South
Carolina
Edgefield County, South
Carolina
Emanuel County, Georgia
Hampton County, South
Carolina
Horry County, South
Carolina
Irwin County, Georgia
Jeff Davis County, Georgia
Jones County, Georgia
Lancaster County, South
Carolina
Laurens County, South
Carolina
Lincoln County, Georgia
Long County, Georgia
Newton County, Georgia
Oconee County, South
Carolina
Rockdale County, Georgia
Stephens County, Georgia
Tattnall County, Georgia
Toombs County, Georgia
Turner County, Georgia
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 28
Page 155 of 1454
City of Dubuque, Iowa
Proposal to Serve
Other Governmental
Units:
Brunswick -Glynn Joint W&S
Commission
Butts County, et al. Water &
Sewer Authority
Catawba Water River Supply
Project
Central Carolina Technical
College
Central Midlands Regional
Transit Authority
Charleston County Airport
District
Charleston Water System
Dorchester County Board of
DSN
Development Authority of
Jeffersonville & Twiggs
Development Authority of
Warner Robins
Downtown Development
Authority or Warner Robins
Griffin Spalding Land Bank
Greenwood Commissioners
of Public Works
Greer Commissioners of
Public Works
Housing Authority of Clayton
County
Liberty Consolidated
Planning Commission
Lowcountry Regional Transit
Authority
Macon -Bibb County Transit
Authority
Milledgeville -Baldwin County
Development Authority
Mount Pleasant Waterworks
Newton County Industrial
Development Authority
Newton County Water
Authority
North Charleston District
North Charleston Sewer
District
Peachtree City Convention &
Visitors Bureau
Degree/Certifications and Audit Training
Peachtree City Development
Authority
Peachtree City Water and
Sewer Authority
Pillars4Hope
Redevelopment Agency of
Warner Robins
Seabrook Island Utility
Commission
Santee Wateree Regional
Transit Authority
Tri-County Technical College
Trident Technical College
Vidalia Onion Committee
Waccamaw Regional Transit
Authority
Walterboro-Colleton County
Airport Commission
Williamsburg Technical
College
State of Georgia Entities:
Georgia Building Authority
Georgia Ports Authority
David graduated from Georgia College and State University with a MAcc and a B.B.A. in Accounting. David
has obtained a significant amount of continuing professional education over the last three (3) years
including:
• 2024 OCTANE Governmental Accounting Conference —Participant
• 2024 National GFOA Government Conference — Exhibitor and Participant
• 2024 M&J Free Client CPE Classes — Accounting & Auditing Potpourri - Participant
• 2024 M&J Free Client CPE Classes - GASB Update, Federal Compliance Update & Internal
Control over Disbursements and P-Cards — Participant
• 2023 M&J Quarterly CPEs
• 2022 GGFOA — GASB 87 Implementation
• 2022 GFOASC Conference — Various Topics
• 2022 M&J Quarterly CPEs
• 2022 M&J Governmental Conference — Various topics — Instructor and Participant
• 2022 Octane Conference — Team Performance — Instructor
• 2022 M&J Annual Governmental Conference, Various Information Presented and Received
—Virtual (1 day)
Professional and Civic Activities
David is a certified public accountant with a license to practice in Georgia and South `�
Carolina. David is a member of the American Institute of Certified Public Accountants 0 J0
ti •
(AICPA), the Georgia Society of CPAs, the Government Finance Officers Association, the ` '
Georgia Government Finance Officers Association (GGFOA), and the South Carolina •�F
Association of Certified Public Accountants (SCAPA).
David Irwin
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 29
Page 156 of 1454
City of Dubuque, Iowa
Proposal to Serve
Trey Scott, CPA
Quality Control Partner
Trey Scott is a director and a certified public accountant
with Mauldin & Jenkins specializing in serving local and
state governmental entities. Trey's experience with the
firm covers a variety of state and local governmental
organizations in Georgia, South Carolina and Florida.
Trey spends 100% of his time serving local governments
emphasizing cities, counties, school districts, business -
type entities and state government entities, and special
purpose entities and authorities.
Years of Professional Experience and Years with Firm
Trey has 11 years of experience in public accounting, all with Mauldin & Jenkins serving a wide range of
governmental clients. Trey has specific experience with client computer systems (most commonly Tyler
Munis and BS&A, among others). He is also thoroughly versed in Federal and State grant programs.
Trey would be in the field during the entire conduct of the audit.
List of Audits Performed for Governments in the Last Three Years
Trey serves both large and small governmental units, and is involved in serving over 35 such
governmental entities. The following is a current summary of governmental clients served by Trey in the
capacity of engagement manager:
Cities:
Aiken, South Carolina
Cooper City, Florida
Covington
Conyers
Crystal River, Florida
Fayetteville
Griffin
Hallandale Beach, Florida
Hinesville
Morrow
Peachtree City
Pensacola, Florida
Savannah
St. M a ry's
Village of Pinecrest, Florida
Union City
Counties:
Augusta -Richmond County
Colleton County, South Carolina
Oconee County, South Carolina
Peach County
Rockdale County
Stephens County
Toombs County
Other Governmental Units:
Clayton County Water Authority
Newton County Water Authority
Peachtree City Convention & Visitors Bureau
Peachtree City Development Authority
Peachtree City Water and Sewer Authority
Henry County Water and Sewerage Authority
Toccoa -Stephens County Public Library
Central Midlands Regional Transit Authority
Lowcountry Regional Transportation Authority
Hardee County, FL Industrial Development Authority
Ocean Highway and Port Authority
Tampa Bay Water
Lakeland Area Mass Transit District
Polk Transit Authority
INDUSTRY EXPERTISE/PROACTIVE SERVICE/PROVEN RESULTS 30
Page 157 of 1454
City of Dubuque, Iowa
Proposal to Serve
State Fntities
Georgia Building Authority
Georgia State Road and Tollway Authority
Degree/Certifications and Audit Training
Georgia Ports Authority
Georgia Student Finance Authority
South Florida Regional Transportation Authority
Trey graduated from Austin College, in Sherman Texas with a Bachelor of Arts degree, majoring in
Business Administration. Trey also has a Master of Public Accounting degree from the University of
West Georgia in Carrollton. He is in his 9th year of public accounting and auditing, with an emphasis
on state and local governments.
Trey has obtained a significant amount of continuing professional education over the last three years
including:
• 2024 Personal and Professional Ethics for Florida CPA's — Participant
• 2023 M&J Governmental Conference — Lake Lanier, Georgia — Instructor and Participant
• 2023 LEAP Conference — Lake Lanier, Georgia — Governmental Auditing — Instructor
• 2023 FICPA USF Accounting Conference —Tampa, Florida — GASB Update — Instructor
• 2023 FGFOA School of Governmental Finance —Jacksonville, Florida — Fraud and Internal
Controls — Instructor
• 2023 FSFOA Conference — Jacksonville, Florida — Fraud and Internal Controls — Instructor
• 2022 Summer M&J Governmental Client CPE (GASB Update, Fraud and Internal Controls,
Financial Statement Deficiencies, and Presenting Financial Information to Non -financial People)
— Palmetto, Florida— Instructor
• 2022 FGFOA Nature Coast Training Day — Hernando, Florida — "GASB 63 & 65 and Presenting
Financial Information to Non -Financial People" — Instructor
• 2022 FGFOA Southwest Florida Chapter Meeting — GASB 74 & 75, OPEB standards; GASB 87,
Leases; Financial Reporting Deficiencies in State and Local Government Financial Reports;
Presenting Financial Information to Non -financial People — Punta Gorda, Florida — Instructor
• 2022 FGFOA School of Governmental Finance — "GASB 63 & 65 and Presenting Financial
Information to Non -Financial People" — Jacksonville, Florida — Instructor
Professional and Civic Activities
Trey is a Certified Public Accountant and a member of the American Institute of Certified Public
Accountants, Florida Institute of Certified Public Accountants, Georgia Society of Certified Public
Accountants, the Government Finance Officers Association, the Florida Government Finance Officers
Association, and the Georgia Government Finance Officers Association.
INDUSTRY EXPERTISE/ PROACTIVE SER VICE / PROVEN RESULTS 31
Page 158 of 1454
City of Dubuque, Iowa
Proposal to Serve
Grant Davis, CPA
Technical Support Partner
Mr. Grant Davis is a manager and a certified public
accountant with Mauldin & Jenkins specializing in serving
local and state governmental entities.
Grant spends 100% of his time serving state and local
governments, and he works exclusively in the
governmental sector of the Firm's audit practice. Grant
moved to our Columbia office several years ago to the
lead our team on the ground serving the governmental
sector. He has a wide range of experience at the local and
state levels.
Years of Professional Experience and Years with Firm
Grant has over ten years of experience, with Mauldin & Jenkins, in public accounting serving a wide
range of government clients.
List of Governmental Clients Served in the Last Three Years
Counties:
Cities:
Aiken County, SC
Aiken, SC
State Government Entities:
Augusta -Richmond County, GA
Beaufort, SC
Georgia Building Auth.
Columbus -Muskogee Co., GA
Black Mountain, NC
(GBA)
Macon -Bibb County, GA
Bluffton, SC
Georgia Ports Authority
Beaufort County, SC
Brunswick, GA
(GPA)
Calhoun County, SC
Cayce, SC
South Carolina Insurance
Colleton County, SC
Charleston, SC
Reserve Fund (IRF)
Darlington County, SC
Clemson, SC
South Carolina Jobs-
Edgefield County, SC
Clinton, SC
Economic Dev. Auth.
Fairfield County, SC
Conyers, GA
(JEDA)
Florence County, SC
Cordele, GA
South Carolina Dept. of
Greenville County, SC
Goose Creek, SC
Transportation (SCDOT)
Halifax County, NC
Gulfport, MS
South Carolina
Henry County, GA
Hardeeville, SC
Transportation
Jones County, GA
Hemingway, SC
Infrastructure Bank
Lancaster County, SC
Hendersonville, NC
(SCTIB)
Laurens County, SC
Hinesville, GA
Aiken Technical College
Liberty County, GA
Hollywood, SC
Central Carolina Technical
McIntosh County, GA
Johnsonville, SC
College
Montgomery County, NC
Kiawah Island, SC
Denmark Technical College
Newberry County, SC
Kingsland, GA
Greenville Technical College
Oconee County, SC
Morrow, GA
Northeastern Technical
Richland County, SC
Orangeburg, SC
College
Spalding County, GA
Peachtree City, GA
Tri-County Technical
Sumter County, SC
Rock Hill, SC
College
Toombs County, GA
St. Mary's, GA
Trident Technical College
Wake County, NC
Tifton, GA
Williamsburg Technical
Wilkes County, GA
Union City, GA
College
Chapin, SC
Francis Marion University
Clover, SC
Summerville, SC
Wilkesboro, NC
INDUSTRY EXPERTISE / PROACTIVE SERVICE/ PROVEN RESULTS 32
Page 159 of 1454
City of Dubuque, Iowa
Proposal to Serve
Other Governmental Units:
Bibb County (GA) Board of
Education
Brunswick -Glynn County
(GA)Joint
Water and Sewer
Commission
Cape Fear (NC) Utility
Authority
Catawba Water River
Supply Project
Central Midlands Regional
Transit Authority
Charleston County Airport
District
Charleston Water System
Clayton County (GA) Water
Authority
East Point Academy
Edgefield County Water &
Sewer Authority
Broad Creek Public Service
District
Fifth Judicial Circuit Solicitor
Georgetown County Water
& Sewer District
Grand Strand Water &
Sewer Authority
Greenville Water System
Greenwood Commission of
Public Works
Greer Commission of Public
Works
Henry County (GA) Water
and Sewerage Authority
Horry County School District
Jackson (TN) Transit
Authority
Lowcountry Regional Transit
Authority
Marlboro County School
District
Montessori School of
Camden
Degree/Certifications and Audit Training
Mount Pleasant Waterworks
Orangeburg County School
District
Pee Dee Regional Transit
Authority
Richland County School
District One
Santee -Lynches Regional
Council of Governments
Santee -Lynches
Development Corporation
Santee-Wateree Regional
Transit Authority
SC Centers of Economic
Excellence
Snead State Community
College (AL)
Sumter County School
District
Waccamaw Regional Transit
Authority
Grant graduated from Georgia Southern University with a Bachelor of Business Administration in
Accounting, and a Master of Accountancy.
Grant has obtained a significant amount of continuing professional education over the last three years
including:
• 2024 OCTANE Governmental Accounting Conference —Participant
• 2024 National GFOA Government Conference — Exhibitor and Participant
• 2024 M&J Free Client CPE Classes — Accounting & Auditing Potpourri - Participant
• 2024 M&J Free Client CPE Classes - GASB Update, Federal Compliance Update & Internal
Control over Disbursements and P-Cards — Participant
• 2023 Mauldin & Jenkins Annual Governmental Industry Conference
• 2023 GFOASC Fall Conference
• 2023 Spring Mauldin & Jenkins Quarterly CPE - Instructor
• 2022 GFOASC Fall Conference - Instructor
• 2022 GFOASC Spring Conference - Instructor
• 2022 Octane Accounting Conference - Instructor
• 2022 SCACPA Spring Splash — Spartanburg - Instructor
• 2021 SCAPCA Fall Fest — Columbia - Instructor
Professional and Civic Activities
Grant is a Certified Public Accountant and a member of the American Institute of Certified �.�
y
Public Accountants (AICPA), the Georgia Society of Certified Public Accountants (GSCPA), r j
and the South Carolina Association of Certified Public Accountants (SCACPA).
Grant Davis
INDUSTRY EXPERTISE / PROACTIVE SERVICE/ PROVEN RESULTS 33
Page 160 of 1454
City of Dubuque, Iowa
4>4fProposal to Serve
Other Leadership Resources
Adam Fraley, CPA
Partner in Charge of Governmental Practice
and Audit & Assurance Partner
Adam Fraley is a partner and a certified public accountant with
Mauldin & Jenkins, LLC specializing in serving local and state
governmental entities. He is the partner in charge for the Firm -
wide governmental practice division of Mauldin & Jenkins (largest
industry niche of the firm) and serves governmental clients
throughout the Southeast. He is also the partner in charge of the
Atlanta offices, as well as a member of the Firm's Executive
Committee, which governs the actions and direction of the Firm.
Adam currently serves on the firm's Advisory Committee as well as the firm's Assurance Committee,
which leads the establishment of audit policies of the firm and answering technical questions for the
firm's governmental partner group as well as other partners. He is also the Firm's Designated Audit
Quality Partner ("DAQP") for the AICPA's Government Audit Quality Center. He has served as Chairman
on the Firm's Leadership and Career Development Committee, helping provide policy and procedural
recommendations to establish and monitor a leadership, educational, and mentoring programs for the
development of the Firm's human resources.
Adam has over twenty five (25) years of experience with the Firm serving a wide range of government
clients. Adam serves both large and small governmental units and is involved in serving over eighty (80)
such governmental entities. Adam obtained his CPA certificate in 1999. Adam is a licensed certified
public accountant in the States of Georgia and Florida. He graduated from Georgia College & State
University with a Bachelor of Business Administration in Accounting. He has been a featured speaker at
various GGFOA Conferences and other GGFOA workshops, free quarterly CPE provided to our clients,
and several internal and external conferences.
Adam coordinates the annual Mauldin & Jenkins Governmental Industry Training Conference each year,
which provides advanced training to experienced governmental auditors and consultants of the Firm. In
his role as Chairman of the Firm's Leadership & Career Development Committee (LCDC), he also
participates in providing annual instruction at the Mauldin & Jenkins LEAP conference, which introduces
younger people to the various practice areas of the firm, including the governmental practice.
Adam is a Certified Public Accountant and a member of the American Institute of
Certified Public Accountants, Georgia Society of Certified Public Accountants, the
Government Finance Officers Association, the Georgia Government Finance Officers
Association, the Cobb County Chamber's Government Affairs Committee, and the
Association of Government Accountants (AGA), which he has served as the Director of
the AGA's Audit Committee.
❑ia%❑�
yy tit
Adam Fraley
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS
34
Page 161 of 1454
City of Dubuque, Iowa
>4�Proposal to Serve
Tim Lyons, CPA, CGMA
Audit & Assurance Partner
Tim Lyons is a partner with Mauldin & Jenkins and is a
certified public accountant as well as a chartered global
management accountant. His experience covers a variety of
clients throughout the Southeast, working mainly in North
Carolina, South Carolina, and Georgia.
Tim spends 100% of his time serving clients in the
governmental industry, working with all types of entities
ranging from large state agencies to local
counties/cities/townships, school districts, and authorities. In
a leadership capacity, Tim is the partner -in -charge of the
Firm's Columbia and Raleigh Offices and is also a member of
the Firm's Assurance Committee, overseeing the entire audit
practice of Mauldin & Jenkins, focusing on the Firm's Governmental Assurance services. Tim has more
than fifteen years of experience in public accounting — a year and a half with a firm based out of
Charleston, South Carolina and over thirteen years with Mauldin & Jenkins serving a wide variety of
clients in the public services industry.
Professional and Civic Activities
Tim is involved in a variety of organizations to both support the governmental industry and to promote
the CPA profession overall. At the national level, he is a graduate of the AICPA's Leadership Academy,
Class of 2012 and is a current member of the AICPA's State and Local Government Expert Panel. As a
part of this fifteen member panel, Tim works on financial reporting, audit and attest matters relevant to
audits of state and local government financial statements. The expert panel protects the public interest
by bringing together knowledgeable parties in the state and local government industry to deliberate and
come to agreement on key state and local government issues. It also plays a significant advocacy role
through analysis and comment on exposure documents of the Governmental Accounting Standards
Board and other proposals affecting state and local governments.
Also at the national level, Tim is a member of the Special Review Committee for the Government
Finance Officers' Association ("GFOA"), reviewing Annual Comprehensive Financial Report submissions
from all across the U.S. for governments seeking to obtain the Certificate of Achievement for Excellence
in Financial Reporting.
At the state level, Tim is involved with the state GFOA organizations as a periodic
presenter at the annual conferences as well as with the State CPA societies. Outside of
the CPA profession, Tim is a member of the Board of Directors for Children's Trust of
South Carolina whose Board is appointed by the Governor. Children's Trust is the only
statewide organization whose mission is the prevention of child abuse, neglect and
injury throughout South Carolina by forming partnerships with local governmental and
nonprofit organizations including many counties, school districts, and other
governmental agencies.
❑� ❑r-
T�
r
❑� F
Tim Lyons
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS
35
Page 162 of 1454
City of Dubuque, Iowa
Proposal to Serve
Hope Pendergrass, CPA
Audit & Assurance Partner
Hope Pendergrass is a partner and a certified public
accountant with Mauldin & Jenkins. Her experience
covers a variety of state and local governmental
organizations, and non-profit organizations. Hope
spends 100% of her time serving state and local
governments. Hope is well respected for her knowledge
of performing Single Audits relative to expenditures of
Federal awards, and serves as the firm's lead compliance
audit technical partner. Hope was recently appointed to
the Executive Committee of the AICPA's Government
Audit Quality Center (GAQC) where she collaborate with
a team of individuals from firms across the United States
on issues facing firms who perform governmental audits.
Hope has 20 years of experience in public accounting and
has spent all of that time serving both large and small
governmental units. She is directly involved in serving approximately 85 such governmental entities.
Hope obtained her CPA certificate in 2007.
Professional and Civic Activities
Hope is a member of the American Institute of Certified Public Accountants (AICPA), the Georgia Society
of CPAs ("GSCPA"), the Government Finance Officers Association (GFOA), and is active in the Georgia
GFOA. She also serves on GFOA's Special Review Committee and performs reviews of ACFRs as part of
GFOA's Certificate of Achievement for Excellence in Financial Reporting program. Hope has been a
featured speaker and instructor for various trade and professional organizations including the GGFOA,
the AICPA, the GSCPA, and the University System of Georgia.
Hope also coordinates and instructs our quarterly continuing education events provided to our clients.
Additionally, she coordinates and edits our e-newsletter, which are issued periodically on emerging
topics of interest to state and local governmental entities throughout our
governmental practice.
❑� �'tlF ❑�
Hope enjoys community service work and has volunteered with various organizations
r'• r •�
in the middle Georgia area including United Way of Central Georgia, Distinguished
Young Women of Monroe and Bibb Counties, Forest Hills United Methodist Church,
and Wesleyan College.
Hope Pendergrass
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 36
Page 163 of 1454
4�AT-
44 TT
City of Dubuque, Iowa
Proposal to Serve
Other Resources For Non -Audit Services (Advisory Services, Information
Technology Services & Fraud Examinations)
David Roberts
Partner, Governmental Advisory Services
David Roberts has more than 22 years of experience as a
consultant and trusted advisor providing
operational/organizational assessments and similar
transformational projects for federal, state, and local
governments across the country. David's experience includes
leading numerous enterprise-wide/departmental/functional
assessments and transformations over his career measuring
the efficiency and effectiveness of organizational structures
and culture, performance management, technology systems
and strategies, staffing models, service delivery models, and
customer satisfaction. David helps his clients turn visions and
goals into reality. He has helped multiple clients win national
government industry awards for innovation, transformation, and cost savings.
David leads our Government Advisory practice, where he focuses on helping governments and individual
agencies fulfill and exceed their financial, operational, and regulatory obligations to the public.
David has completed hundreds of projects over his career. Below are representative sample
management consulting projects demonstrating David's depth and breadth completed within the past
12 months:
Operational and Performance Assessment — Walton County, Georgia
David led a multi -department Operational and Performance Assessment for Walton County. The
scope included assessing organizational structure, operational efficiency, staffing levels and resource
utilization, comparison to leading practices, and observations and recommendations to assist the
County in achieving the desired future state. The final report included numerous observations with
associated recommendations and a detailed Road map/Implementation Plan.
Outsourcing Feasibility Study — City of Rocky Mount North Carolina
David led a feasibility study for the City of Rocky Mount to assess its current service delivery model
for providing parks maintenance and landscaping services. City operations used of a hybrid model
of both internal resources and third -party contractors to provide parks maintenance and
landscaping. The project evaluated the pros and cons (both financial and non -financial) of 1)
maintaining the hybrid model, 2) performing all services in-house, and 3) performing all services
externally.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 37
Page 164 of 1454
AT -
PIT, TT
City of Dubuque, Iowa
Proposal to Serve
Finance Functional Assessment — Richland County Library, South Carolina
David led a functional assessment of the Library's finance department. The project consisted of
understanding the current state — current service provision, performance, workflow, business
processes, internal controls, organizational structure, reporting, and communications. The current
state was compared to leading practices and gaps were identified. An implementation roadmap was
created that aligned recommendations to leaderships' vision to help the organization achieve its
desired future state.
Technoloev Utilization Assessment — Mt. Pleasant Waterworks (South Carolina
David led an objective evaluation of the organization's system usage and governance related to the
existing financial system (Microsoft Dynamics) and the existing workorder management system
(Maximo). The organization wanted to maximize the efficiency and effectiveness of both systems
while maintaining internal controls and system of record. The project consisted of numerous
interviews, data review, system mapping, and a collaborative workshop among stakeholders to
define a future state.
Grant Compliance Audit — Decide DeKalb (Georgia)
David led a Grant Compliance Assessment of various development projects for Decide DeKalb. The
project reviewed the established grant and contractual criteria to be maintained by developers and
compared with tenant information related to low income occupants. The project identified areas of
compliance, non-compliance, and recommendations for remediation.
Forensic Audit — Confidential City
David led a forensic investigation into questionable cash management activity for a City Parks and
Recreation department. The project reviewed bank account activity, cancelled checks, cash
withdrawals, and purchased item documentation as well as conducted interviews with account
cardholders to determine the collection, handling, and use of several hundred thousand dollars
collected in fees, sponsorships, and contributions made to the City. Numerous observations and
corresponding recommendations were developed to enhance internal controls, written policies, and
procedures to correct conflicts of interest, mishandling of funds, and misappropriation of funds.
From management consulting and identifying new opportunities, to increasing
stakeholder satisfaction and implementing transformational strategies, David and
our government advisory team deliver insights and techniques that help
government clients leverage public resources efficiently while achieving
overarching goals. Our Government Advisory Practice brings to market a team
that has direct experience as government employees, change agents, and
transformation consultants to help tackle the industry's toughest issues.
0� Oil
map.
David Roberts
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS
38
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City of Dubuque, Iowa
Proposal to Serve
Jameson Miller, CPA, CISA, CISSP, CCSFP, CHQP
Partner in Charge, TechnologV Services Office,
CVbersecuritV Advisory Services
Jameson Miller is a partner and has been with Mauldin &
Jenkins since graduation from the University of Tennessee at
Chattanooga.
For over 15 years, Jameson has provided information
1 technology consulting and attest services to public and private
entities throughout the Southeast. Jameson's experience
h includes audits of general controls, application controls, and
cybersecurity risk management programs.
Jameson has extensive experience with Sarbanes Oxley,
SSAE18 System and Organization Controls ("SOC") Audits, National Automated Clearinghouse
Association ("NACHA") Operating Rules and Guidelines, and Gramm -Leach -Bliley Act ("GLBA")
compliance programs. His technical expertise includes performing vulnerability assessments and
penetration testing of information systems using both technical and social engineering techniques.
Further, Jameson:
• Maintains current and relevant information technology and financial accounting ❑�'❑�
continuing professional education credits ("CPE"); _.:.
• Holds the American Institute of Certified Public Accountants' ("AICPA") "Cybersecurity
Advisory Services" and "Blockchain for Accounting and Finance" Certificates;
• Served as a Cybersecurity panelist and speaker at the 2020 Octane Conference and Jameson Miller
GGFOA's 2019 Annual Conference;
• Presented a firm sponsored 8 hours session entitled, "All Things IT —Are You
Protected?"; and,
• Has spoken at other various conferences on topics, including:
o Managing Cybersecurity Risk Through an Effective Vendor Management
Program;
o Technologies Transforming Accounting; and,
o Data Analytics: Balancing the Good and the Ugly
cRSEC(� n �pCKCF/,q ti GJ� GFV R/T eGpJNTING 4N0 ti
i
4oe Sim
WN CISA
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Jameson is a member of the AICPA, the Tennessee Society of Certified Public Accountants, ISACA, and
ISC2. Jameson is a licensed Certified Public Accountant with the State of Tennessee, a Certified
Information Systems Auditor (CISA) through ISACA, a Certified Information Systems Security Professional
(CISSP) through ISC2, a Certified Cybersecurity Framework Practitioner (CCSFP) and Certified HITRUST
Quality Professional (CHQP) through the HITRUST Alliance.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 39
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YT City of Dubuque, Iowa
Proposal to Serve
Considering the fact that Jameson only provides non-traditional consulting -type services to
governmental entities, and he does not (and will not) provide audit and accounting services under the
guidance of the Yellow Book educational standards, no such continuing education is required or
provided under this proposal to provide services.
Brandon R. Smith, CPA, CCSFP, CHQP
Partner, Advisory Services
Information Technology and Cybersecurity
Brandon Smith joined Mauldin & Jenkins in 2008
after studying Accounting and Information Systems
at Georgia Southern University. He works with
organizations throughout the Southeast to help
deliver a blend of capacity building and advisory
services.
His experience includes evaluating cybersecurity,
internal control, and risk management policies and
practices. He helps organizations review posture and
identify prioritized, flexible, repeatable, performance -based, and cost-effective approaches to improve
measures and controls.
Expertise includes NIST Cybersecurity Framework, HITRIST Common Security Framework, System and
Organization Controls ("SOC") Reporting, COSO Internal Control -Integrated Framework, and Uniform
Guidance. Services range from reviewing existing policies and practices and providing targeted
recommendations in line with proven frameworks, to helping facilitate technical assessments.
Brandon serves on a national Alliance Innovation Committee that represents more than 80 firms
nationally, he serves on the AICPA's Stakeholder Advisory Group for its Dynamic Audit Solution currently
in development, and he is the chair of M&J's NExT Committee for Innovation. Brandon is enthusiastic
about transformative technologies and the impact they have on our clients and our profession, including
Data Analytics, Machine Learning, Artificial Intelligence, Robotic Process Automation, and Blockchain.
Additional services provided by Brandon and his team include:
• Internal Controls Assessments
•❑
E
• IT/Cybersecurity Framework Assessments
• GLBA Compliance —Information Security
} =•
41d
Vulnerability Assessments•
Internal & External Penetration Testing�
• Social Engineering Campaigns
Brandon Smith
• Cybersecurity Awareness Training
Brandon is a regular speaker for the Georgia Society of CPAs and he serves as a volunteer faculty
member for Nonprofit University's certificate programs. He is a member of ISACA, AICPA, GSCPA,
Georgia Planned Giving Council, Georgia Center for Nonprofits, Technology Association of Georgia, and
HITRUST.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 40
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City of Dubuque, Iowa
Proposal to Serve
Lisa Huffman, CPA CIA, and CFE
Certified Fraud Examiner
Lisa Huffman is a senior manager with Mauldin & Jenkins with over
17 years of public accounting experience and 3 years in the private
sector. Lisa received her Bachelor's degree in Accounting and her
Master of Accountancy degree from Auburn University.
Since joining Mauldin & Jenkins in 2016, Lisa has worked primarily
with clients in the non-profit industry. Her experience ranges from
agreed -upon procedures, compilation & review engagements, and
financial statement audits.
Lisa is a member of the American Institute of Certified Public Accountants, the Georgia Society of Certified
Public Accountants, the Association of Certified Fraud Examiners, and the Institute of Internal Auditors.
Other Staff Auditors & Accountants
Prior experience with government audits is as important for the staff as it is for management.
Experience in governmental accounting and auditing minimizes the amount of time the staff will require
to fully understand the complexities of the operations and financial accounting and reporting systems.
Prior experience also enables the staff to recognize problems early in the engagement. This, in turn,
allows the desired early consideration and resolution of problems. All staff assigned to the City's
engagement will have prior experience serving government clients and/or will have substantial
government audit training. All staff assigned to the City will be on -site throughout the entire
engagement.
We would like to stress the fact that the majority of our governmental staff work on state and local
governments 100% of their time. This reduces the "learning curve" on most all audits by reducing the
amount of "on -site training" that occurs at most national accounting firms. This is very evident in our
proposed hours, which are typically much less than that of other firms. Our staff knows what is required
and how to get the work done efficiently and effectively. Our staff members understand the laws and
regulations specifically pertinent to governmental entities. We also normally have more high-level
hours of service by our partners and managers (in the conduct of fieldwork) than other firms, thereby
reducing redundancy and other audit engagement inequities. We bring our experience to the field
where timely decisions can be made.
Diversity and Inclusion
At Mauldin & Jenkins, we believe the word inclusive should apply to everything we do. We strive to
maintain a workplace where everyone's differences are celebrated and valued. We recognize that our
ability to maintain a sustainable business model will depend largely on attracting, retaining and
promoting individuals that share our common vision of success but do so with a multitude of different
backgrounds, views and life experiences. We embrace this diversity and recognize it is critical to current
and future generations that will operate our Firm and support our Profession. By specifically placing an
emphasis on these initiatives, the Firm will intentionally work towards a workplace with a broader
inclusion of talent that celebrates equal access and equal opportunities, thereby strengthening the
impact on the communities we serve.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 41
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Proposal to Serve
M&J's commitment to diversity and inclusion created a need and interest for a Committee that
organizes and promotes various activities and themes around maintaining a safe, professional, and
inclusive atmosphere for everyone in the firm. Our commitment primarily focuses on how staff and
management can continue to provide equal opportunities and experiences to everyone inside and
outside of our firm. The committee also uses the opportunity to help mentor our employees, as well as
youth within the communities we serve. This allows everyone to evolve into exceptional professionals.
Not only do participants attend diversity and inclusion related events on a local level, they also are able
to apply for opportunities to participate and engage on a national level as well. The Committee meets
quarterly and strives to host three to four events each year.
The Firm is also committed to providing opportunities to the next generation of accounting
professionals. Annually, M&J provides scholarships to eligible accounting students that have a strong
desire to work in one of our current markets. Additionally, the Firm has doubled its contribution and
impact by providing additional scholarships specifically targeted to first -generation and minority student
populations.
Affirmative Action
Mauldin & Jenkins is committed to the hiring of men and women and minorities representing any and all
races, ethnic origins, religious affiliations, codes and creeds. Mauldin & Jenkins policy is to prohibit
discrimination in all elements of its operations. We are proud of our reputation as an equal
employment opportunity business. We have partners, as well as staff, in our Firm representing a wide
variety and background.
Partner & Staff Continuity
We are committed to providing continuity of our engagement team members. We recognize that this is
also an important factor for the Entity as it limits the amount of retraining that needs to be performed
each year. Our staff retention rates of approximately 85% are considered to be among the best in the
profession (and much better than national firms). We are able to not only provide consistency with the
partners and managers on our engagement teams, but seniors and staff as well.
Retention > 85%
This indicates that we retain 85% of our staff for a minimum of five years.
It is also our goal to minimize disruptions to your management personnel by staffing the engagement so
as to provide continuity, both during and between audits. It is the Firm's policy not to rotate key audit
staff, consultants or specialists off a multi -year contracted audit engagement. Consequently, it is not
anticipated that any key audit personnel will be rotated away from this annual audit. In any business,
however, turnover is inevitable. When this happens, we will provide resumes of suggested
replacements and any changes in key personnel would always be discussed timely with officials to their
satisfaction.
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City of Dubuque, Iowa
Proposal to Serve
Continuing Education of Partners and Staff
All members (i.e., partners) and staff of Mauldin & Jenkins receive substantial continuing education in
audit and accounting — typically over 100 hours of such study per year. As soon as a staff person
becomes a key ingredient to any type of niche service such as governmental audit, accounting and
consulting, specific continuing education is sought. A good example includes sending our staff with over
one year of governmental audit experience to various GFOA and AICPA training for audit, accounting
and financial reporting courses.
All partners and staff serving in the governmental sector join together in July each year for the M&J
Annual Governmental Conference in which three days' worth of audit, accounting and financial
reporting training is provided.
Mauldin & Jenkins also provides week long audit efficiency training via Audit Watch every June to all
staff persons with less than five years of experience. Further, every July staff persons from various
levels of experience are provided with four days of training relative to the conduct of Single Audits and
the preparation of Annual Comprehensive Financial Reports.
All staff associated with the annual audit of the City will exceed all the continuing professional education
requirements contained in the Yellow Book throughout the term of the agreement.
Planned Use of Outside Specialists
At this time, we do not plan on the use of any outside specialist. All work to be conducted will be
performed by Mauldin & Jenkins partners and staff. Of course, certain staff has certain specialties, and
they will be called on as needed. We do plan on using the results of reports provided to the City from
their specialists. This would include, when applicable, the following types of specialists:
• Actuaries • Retirement plan administrators
• Engineers • Fixed asset valuation professionals
• Healthcare providers • Bond underwriters and counsel
• Third -party administrators • Consulting attorneys & outside counsel
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 43
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N/4 T City of Dubuque, Iowa
�T Proposal to Serve
Specific Audit Approach
Proposed Segmentation of Audit Engagement and Level of Staff Assigned
Our professionals, who are knowledgeable with respect to audit requirements for governmental
entities, will be assigned based on their expertise with respect to each segment. Our audit is enhanced
by our utilization of advanced technology tools. With those tools we continue to evolve and modernize
our audit process. Our audit procedures, related documentation and quality review will be segregated
by each segment as follows based on our review of the City's prior financial statements, budgets,
request for proposal, and other information available:
INDUSTRY EXPERTISE/PROACTIVE SERVICE/ PROVEN RESULTS 44
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City of Dubuque, Iowa
Proposal to Serve
The below time frames are estimates based on our understandings with the City as to its desires. We at
Mauldin & Jenkins would be flexible in the timing of certain events as requested by the City. As noted in
the table below, we want to work with City personnel in an effective manner. We intend to do a great
deal of planning and tailoring of our approach from our initial visits. We do not want our clients to feel
that they have to reinvent the wheel every time we ask for something. However, to make this process
cost the City as little as possible (both in dollars and their individual time), it is important to start only
when ready and avoid auditing a moving target. The following table attempts to depict the timing and
key elements of the planned audit process for the June 30, 2024 audit:
Segments
Ongoing consultation on major issues & developments throughout
the year, and greater discussions as year end approaches (such as
new GASB standards).
Meet management to discuss audit risks and scopes.
Engagement team planning meetings and performance of interim
audit procedures.
Gain/update understanding of significant processes & key controls.
Perform testing of key controls with goal of reducing substantive
audit testing.
Detemine nature, timing and extent of substantive tests to be
performed.
Finalize audit plan based on results to -date.
Perform substantive tests (detail testing of respective general
ledger/trial balance accounts, and final analytical procedures & key
ratios & relationship of financial data).
Conduct a final evaluation of risk assessments.
Conduct of progress meetings with management as needed and as
often as desired.
Preparation and delivery of draft comprehensive annual financial
report (ACFR), reports, findings, management letter comments, and
any other deliverables.
Meeting with management to discuss draft deliverables and final
completion and presentation time frames.
Upon management's review, delivery ofACFR, internal control
reports, and management letter to management.
Presentation of audit deliverables to the governing board.
0
119 W
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 45
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4 T City of Dubuque, Iowa
Proposal to Serve
Segment I - Planning and Interim Procedures:
® 00 • Meet with the prior auditor to review prior year workpapers and obtain
appropriate prior year information;
• Obtain a signed engagement letter for the financial and compliance
audit;
_V.q� • Prior to our planning visit, creation of an "Interim Procedures PBC"
listing in Suralink, our request list management software (more
information about Suralink in the section immediately following).
• Meet with City management to discuss the scope of the audit, timing of our work, and
preparation of client schedules, and to address any concerns;
• Review previously issued and interim financial reports, comment letters, monitoring reports,
and other supporting workpapers;
• Familiarize ourselves with the organizational structure of the City;
• Read minutes of City meetings;
• Review the City's current year budget, as adopted and revised;
• Review debt agreements, and other various documentation;
• Gain an understanding of the City's accounting policies and procedures, including the financial
and other management information systems utilized by the City;
• Obtain an in-depth knowledge of the EDP equipment, software and systems in use;
• Obtain interim financial data from the general ledger for establishing the appropriate coding in
M&J's trial balance software.
• Utilize interim data to perform analytical reviews to determine critical areas and assess risks;
• Perform a preliminary evaluation of the internal control structure at the account and assertion
level;
• Design and perform applicable tests of controls related to the financial statements and internal
accounts;
• Make fraud inquiries and assessing the risks of material misstatement;
• Obtain a list of cash, investment, receivables, debt, and selected revenue accounts for
confirmation purposes, as applicable;
• Determine audit strategies for balance sheet and operating statement accounts based on audit
risk;
• Obtain a preliminary schedule of expenditures of Federal awards to initiate planning and
internal control testing for the Single Audit;
• Prepare year-end audit programs;
• Meet with appropriate City personnel to discuss the results of our preliminary audit work; and,
• Finalize the "Final Fieldwork PBC Listing" and upload to Suralink.
Segment II - Final Audit Fieldwork Procedures:
• Utilize Ai program on final general ledger data and scan transaction for unusual transactions,
data, or analytical relationships;
• Use data scanned above in various substantive analytical reviews of
account balances (such as reasonableness tests, trend analysis, and
predictive tests) to reduce other substantive tests of details;
• Test the valuation, restrictions and cut-offs of cash and investment
balances, as applicable;
• Test receivable cut-offs and balances, including an analysis of
subsequent receipts;
• Test cut-off and valuation of inventory;
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City of Dubuque, Iowa
Proposal to Serve
• Review and testing supporting documentation for the allowance for doubtful accounts, any
material prepaid items and other assets;
• Vouch capital asset additions and deletions, analyzing charges for appropriate accounting and
testing depreciation;
• Test accounts payable cut-offs and balances, including an analysis of subsequent disbursements;
• Test accrued payroll, compensated absences, claims payable, and other accrued liability cut-offs
and balances;
• Review actuarial methodologies, assumption, and census data and determine the
appropriateness and accounting of the pension and OPEB liabilities;
• Test debt balances and debt covenant compliance;
• Test compliance with applicable laws and regulations;
• Test the classification of net position (unrestricted, restricted and net investment in capital
assets) and fund balance (nonspendable, restricted, committed, assigned, unassigned);
• Perform analytical procedures and substantive testing of revenues and expenditures/expenses;
• Obtain and auditing the final schedule of expenditures of Federal awards;
• Complete compliance tests for the major programs selected for testing as required by the
Uniform Guidance, as applicable;
• Review the PBC listings in Suralink for any outstanding items and hold and end of fieldwork exit
conference with management.
Segment III - Review, Completion & Delivery Procedures:
• Review workpapers to ensure quality and thoroughness of audit
procedures;
® ® • Summarize the results of audit procedures;
• Obtain attorney letters;
• Evaluate commitments, contingencies and subsequent events;
• Propose audit adjustments;
• Summarize and evaluating passed audit adjustments;
• Evaluate compliance exceptions;
• Review draft financial statements and related note disclosures;
• Perform financial condition assessment procedures;
• Prepare drafts of audit reports and management letter;
• Deliver drafts of audit reports and letters to appropriate client officials;
• Finalize all reports and management letter;
• Obtain signed representation letter and the City's approval of the final financial statements;
• Draft the Data Collection Form and obtaining the City's approval;
• Prepare and provide the City a final PDF document of the audited financial statements;
• Hold final exit conferences and presentations with appropriate City officials.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 47
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T City of Dubuque, Iowa
Proposal to Serve
Assistance Requested from the City's Staff
The audit is an annual process that we know the City prepares for each year. However, we also know
that the regular, on -going operations and day-to-day requirements do not stop just because the annual
audit is occurring. The assistance that will be requested from the City staff will be clearly communicated
by Mauldin & Jenkins during the preliminary / interim procedures to allow for maximum lead time so
that our requests can be met with as little disruption to the City's operations as possible.
Our expectation for assistance from the City staff includes the following: preparation of cash,
investment, debt, and other audit confirmations; provision of access to the City's system or response to
requests to provide reports, reconciliations, queries, etc.; preparation of certain elements of the Annual
Comprehensive Financial Report (transmittal letter, organization chart, etc.); and availability via
telephone, video conference, and in -person to respond to various questions and inquiries.
Based on our previous experience auditing the City, we have also prepared a schedule, including level of
staff and number of hours to be assigned, to each proposed segment of the engagement, which is
representative of the expected 2024 audit in the following tabular presentation:
. ! MM ,
Engagement Team Members
by Level
Segments
Partner
Manager
Senior
Staff Total
Segment I - Planning and Interim
Procedures
20
20
10
10
60
Segment II - Final Audit Fieldwork
Procedures
50
80
60
60
250
Segment III - Review, Completion &
Delivery Procedures
30
25
25
10
90
Total Engagement
100
125
95
80
400
Mauldin & Jenkins believes that we are uniquely qualified to perform the audit of the City. In a time in
which very significant changes continue to be implemented in the City's financial reporting model, it is
imperative for the City's auditors to understand the City's financial reporting environment and processes
and utilize advances technology and tools in performing your audit. The team proposed to serve you is
made up of individuals who have significant experience in auditing local governments of various sizes in
the Southeast.
Our audit of the financial statements will be conducted in accordance with auditing standards generally
accepted in the United States of America and will conform to the standards as set forth in the following:
• "Generally Accepted Auditing Standards" developed by the American Institute of Certified Public
Accountants ("AICPA")
• "Government Auditing Standards" issued by the Comptroller General of the United States
• "Audits of State and Local Government Units" prepared by the State and Local Government
Committee and published by the AICPA
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T City of Dubuque, Iowa
Proposal to Serve
Our audit will include advanced methodologies and technology, tests of the accounting records and such
other auditing procedures as we consider necessary in the circumstances, which include, but are not
limited to, those procedures necessary to test compliance and to disclose non-compliance with specified
laws, regulations, and contracts.
We will use Firm manuals specifically designed for governments to develop audit programs tailored to
the City which incorporate the requirements set forth above. We anticipate that these procedures will
enable us to express our professional opinion that the financial statements of the City present fairly, in
all material respects, the financial position and results of operations of the various opinion units in
conformity with accounting principles generally accepted in the United States of America. If conditions
are discovered which lead to the belief that material errors, defalcations, or other irregularities exist
which might prohibit us from expressing an unqualified opinion or if any other circumstances are
encountered that require extended services, we will promptly advise the City. No extended services will
be performed unless they are authorized in contractual agreement or in an amendment to the
agreement.
Upon notification of obtaining the audit contract with the City, we would determine with City
management a more detailed timetable for the audit process, and a detailed audit plan leading up to a
list of all schedules to be prepared by the City. Adequate supervision and lead time will be provided by
the auditor with respect to assistance needed by the City staff.
High Percentage of Partner & Manager Involvement
Partner and manager involvement varies with different firms. At Mauldin & Jenkins, we believe it is
important for our partners and managers to be highly involved in the audit process, including
fieldwork. This is a value-added concept most firms do not employ. That being said, we believe it is
important to note that our proposal includes the following:
• Substantial Partner Hours as Compared to Total Hours.
• Substantial Manager Hours as Compared to Total Hours.
• Approximately 56% of all anticipated hours of service are partner and manager hours which
means our partners and managers are heavily involved during the audit process, and not
just the front end and back end of the audits.
Our Request List Management Software — Suralink
For all of our governmental audit engagements, we use Suralink. Suralink is the leader in PBC request
list management software, helping all of our audit teams stay on track throughout the engagement and
improving the overall client experience.
Prior to our visit to the City's offices for interim/planning work, we will create an account for the City.
We can add as many people to the City's account as requested — and even have the ability to limit which
people can see which items in the portal for security of sensitive information.
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City of Dubuque, Iowa
Proposal to Serve
All requests for the audit will run through Suralink which our audit team members will update
throughout fieldwork. Our periodic audit status meetings will start with a review of the Suralink portal
and a general discussion of the progress to date. Suralink will provide a summary status that looks
similar to the diagram below, and will also include details of the specific items for each category.
Request Summary
�sx
Outstanding - 50%
o a eque
Fulfilled - 13% Accepted: 33 Returned: 0
Returned - 0%
0utstanding:43 Fulfilled:l2
Accepted - 37%
37% &#
By using Suralink, we will (1) eliminate inefficient and unsecured email exchange of audit information;
(2) ensure that all members of the Mauldin & Jenkins team as well as the City's team remain on the
same page throughout the conduct of the audit; and (3) encourage the efficient assignment of audit
tasks on both the audit team and client team for the engagement.
Sampling Techniques and the Extent to Which Statistical
Sampling Will be Used in the Engagement
In some situations, sampling will still be necessary or required. When we utilize audit sampling, we do
so as provided in U.S. Auditing Standards AU-C Section 530, Audit Sampling. We would plan to utilize
audit sampling whenever a decision is made to apply a specific audit procedure to a representative
sample of items within the account balance or class of transactions with the objective being reaching a
conclusion about the entire balance or class.
We anticipate using audit sampling on the following types of audit tests:
• Substantive tests of details of balance sheet account balances
• Substantive tests of details of transactions
• Tests of controls
• Tests of compliance with laws and regulations
Our use of audit sampling will be based on the guidance in AU-C Section 530 and the AICPA Audit and
Accounting Guide - Audit Sampling.
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Proposal to Serve
Type and Extent of Analytical Procedures to be Used in the Engagement
Analytical procedures can be applied to almost every financial statement amount and are often less
costly to apply than tests of details. It is, therefore, an efficient audit strategy to employ analytical
procedures to the maximum extent possible, and vary the required extent of substantive tests of details
inversely with the degree of assurance already obtained.
The elements of analytical procedures we plan to consider are as follows:
• Identify the factors on which a given accounting result should depend;
• Determine the approximate relationship between the accounting result
and those underlying factors;
• Predict what the current results should be if that relationship continued;
• Compare the actual current result to the prediction;
— p • Investigate and corroborate significant variances between the actual
q result and the prediction;
• Reach a conclusion as to the reasonableness of the reported result.
Types of analytical procedures employed will include:
• Reviewing changes from prior years for reasonableness.
• Scanning accounts for items larger or smaller than expected when compared to budgets or
forecasts.
• Reviewing and comparing logical relationships between years (e.g., payroll taxes and
benefits to wages, etc.). Comparisons between years can be made more effective when
logical relationships between elements of the financial statements that would be expected
to conform to the predictable pattern are used to develop trends. This is primarily
accomplished through the use of ratios.
• Analyzing and comparing nonfinancial information, such as number of taxable properties,
geographical area, number of employees, etc.
All analytical procedures performed as substantive tests
are documented on each applicable audit program.
Approach to be Taken to Gain and
Document an
Understanding of the City's Internal
Control
For purposes of an audit of the financial statements and
statutory, regulatory and contractual compliance, the
City's control structure consists of the following five
elements as they relate to the City's ability to conduct
operations and use resources in accordance with
management's authorization and consistent with laws,
regulations, contracts and policies, and to record,
process, summarize, and report financial data consistent
with assertions embodied in the financial statements:
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Proposal to Serve
the control environment; risk assessment, control activities, information and communication
processes/systems, and monitoring.
The internal control structure and its policies and procedures are an important source of information
about the types and risks of potential material misstatements that could occur in the financial
statements and violations of statutory, regulatory and contractual requirements. This information is
essential for effective audit planning and in designing effective and efficient audit tests.
In our understanding of the City's internal control structure, we will obtain knowledge about:
• How internal control structure policies, procedures and records are designed;
• Whether internal control structure policies, procedures and records have been placed in
operation, i.e., whether the City is using them;
• Whether internal control structure policies, procedures and records are designed
effectively, i.e., whether they are likely to prevent or detect material misstatements or
compliance violations on a timely basis;
• Whether internal control structure policies, procedures and records are operating
effectively.
Auditing standards generally accepted in the United States of America require the auditor to document
our understandings of the internal control structure elements. The form and extent of documentation is
flexible. Generally, the more complex an entity's internal control structure and the more extensive the
procedures performed to obtain the understanding, the more extensive our documentation should be.
In addition to memos, we plan to use specific designed forms and questionnaires to document our
understanding of the internal control structure. Recent changes in auditing standards, known as the risk
assessment standards, denote that the auditor is not required to test internal control so as to rely on
them to reduce other test work, but do not allow for only inquiry procedures related to internal control.
We are required, and will perform, other procedures, such as walkthroughs and observation, related to
controls over significant financial statement and audit assertions.
Approach to be Taken in Determining Laws and
Regulations to be Subject of Audit Test Work
Our approach to be taken to determine the laws and regulations that will
be subject to audit test work will include procedures designed to identify
requirements found in legal or legislative data, administrative regulations,
and documents associated with grant and contract arrangements. The
following procedures and policies will be applied depending on the nature
and materiality of the laws and regulations:
During the planning phase, the type of audit to be performed,
as it relates to compliance matters, will be communicated to all
personnel assigned to the engagement.
Obtain a list of all federal award programs from which the client
received and expended funds and identify, using the prescribed
risk -based approach, the major programs required to be
audited. If a program -specific audit is required, identify the
award program to be audited.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS
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AT _ City of Dubuque, Iowa
�r Proposal to Serve
• Identify applicable state and local statutory and regulatory requirements and contractual
requirements.
• Plan and document the audit procedures to be performed relative to material state and
local statutory and regulatory requirements and contractual requirements.
• Perform and document federal, state, and local statutory, regulatory and contractual
compliance audit procedures as deemed to be applicable and appropriate during the
planning stage of the engagement.
• Make specific inquiries of management concerning the following matters:
■ The City's compliance with laws and regulations.
■ The City's policies relative to the prevention of statutory, regulatory and contractual
violations.
■ The use of directives issued by the City and periodic representations obtained by the
City from officials and other management personnel at appropriate levels of authority
concerning compliance with laws and regulations.
Approach to be Taken in Drawing Audit Samples
O O for Purposes of Tests of Compliance
O Applicable auditing standards state that, in testing for compliance with laws
and regulations, the number, selection, and testing of transactions is based on
the auditor's professional judgment. None of the guidelines, primarily AU-C
Section 250, explain whether this requirement to select a representative
number for testing compliance means that audit sampling is necessary.
The two possible approaches to audit sampling are nonstatistical and statistical. AU-C Section 530 Audit
Sampling indicates that both of these approaches are capable of producing sufficient evidential matter,
if properly applied. The types of procedures that are applied are not determined by the sampling
approach used. Either approach may be used to apply whatever tests of details deemed necessary in
the circumstances. The importance of professional judgment cannot be overemphasized as it applies to
the evaluation of the adequacy of evidential matter generated by the sampling approach. Regardless of
the sampling approach selected, we will properly plan, perform, and evaluate the results of the sample.
Professional judgment must be used to relate the sample results to other evidential matter when we
form a conclusion about compliance with laws and regulations. It should be noted, however, that not all
tests of compliance or controls are transaction related. If we decide to use audit sampling, attention is
focused on which sampling approach (statistical or non -statistical) to use. Substantial information is
given in the AICPA Sampling Guide and several college and professional books on the use of various
statistical sampling approaches.
The basic requirements that relate to all compliance related samples, statistical and nonstatistical, are as
follows:
Planning. We will relate the population to the objective of the audit test; i.e., defining the
population and sampling unit.
Selection. We will select items that can be expected to be representative of the population.
Evaluation. We will project sample results to the population and consider sampling risk.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 53
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4-i
City of Dubuque, Iowa
Proposal to Serve
In a compliance sampling application, the population is defined as all items that constitute the account
balance or class of transactions, or the portion of the balance or class, being tested (i.e., all expenditures
of the City above a certain threshold required to be bid). The population for a substantive sample
usually is the account balance or class of transactions excluding those items selected for testing because
of individual significance. The term individually significant item encompasses two types of items:
Individually significant dollar items
Unusual items (that is, items that have audit significance by their nature)
Due to the nature of tests of controls or compliance, we ordinarily are not concerned with identifying
individually significant items when tests of controls or compliance are performed using audit sampling.
Sampling results can be projected only to the population from which the sample is drawn. The use of
the wrong population for a sampling application could mean that conclusions based on the sample are
invalid for our purpose.
The sampling units are the individual items that are subjected to tests and that represent the
components of the population. It is important to properly identify the sampling unit before the sample
is selected to produce an efficient and effective sampling application. Examples of sampling units would
be individual capital disbursements, etc. The determination of the specific sampling unit is influenced by
the following considerations:
The sampling unit should produce an efficient sampling plan.
The sampling plan must be effective to accomplish its objectives.
The nature of the audit procedures can determine the sampling unit to be used. AU-C
Section 530 requires a "representative sample". There are several commonly used methods
of selecting samples that meet the criteria of representativeness stipulated by AU-C Section
530. The following are some of those methods: random (can be statistical or nonstatistical),
systematic (can be statistical or nonstatistical), or haphazard (nonstatistical).
We will evaluate whether the sample selected seems representative of the population to be tested. If
the sample does not seem representative, we would reselect. For all items in the population to have a
chance to be selected, we will determine that the sample population actually includes all the items (e.g.,
capital disbursements, etc.) comprising the balance. There are many ways to determine the
completeness of a sample population, including:
• If the sample is selected from a trial balance, we can foot the trial balance and reconcile the
total to the account balance.
• If the items are numerically sequenced, we can scan the accounting records to account for
the numerical sequence of items in the population and select the sample from that
sequence.
The two sampling forms presented both include a step that allows the auditor to document how the
completeness of the sample population was considered. Whenever practical, we will consider using
random selection (with a random number table or microcomputer -generated numbers) or systematic
selection. Haphazard selection may be used when the population is not numbered or when other
circumstances make use of a random -based method impractical. Using one of these random -based
methods does not make the sampling application statistical.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 54
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YT City of Dubuque, Iowa
Proposal to Serve
The evaluation of sample results has two aspects. We will need to project the noncompliance. Also, we
will need to consider the sampling risk. In a statistical sample, sampling risk must still be considered and
restricted to a relatively low level but cannot be objectively measured. This is the primary conceptual
distinction between statistical and non -statistical sampling. In the two non -statistical sampling
approaches presented in this section, sampling risk is assessed by considering whether the rate or
amount of exceptions identified in the sample exceed the expected rate or amount of exceptions used
in designing the sample.
Methodology to be Used in Performing the "Risk Based"
Approach in Determining Major Federal Programs
The Uniform Guidance of 2 CFR 200 (the "Uniform Guidance"), which replaced OMB Circular A-133 in
implementing the audit requirements of the Single Audit Act, states that the auditor should use a risk -
based approach to determine which federal programs are major programs. The Uniform Guidance also
places the responsibility for identifying major programs on the auditor, and provides criteria for the
auditor to use in applying a risk -based approach. In evaluating risk, we will utilize the prescribed
approach which considers, among other things:
!1►iJl 1,
• The current and prior audit experience with the City
• Oversight by the federal agencies and pass -through entities, and IttS/(11�SCU
• Changes in personnel or systems.
We will utilize Firm governmental manuals and the Uniform Guidance to apply
the risk -based approach as illustrated in the following steps:
• We will obtain the City's schedule of expenditures of federal awards identifying each
program/cluster.
• We will identify the programs/clusters with expenditures that meet the dollar threshold for
Type A.
• We will perform risk assessment of the Type A programs/clusters to determine if any are
low -risk programs and if they are not low -risk, they will be identified as major programs
under the risk based approach.
• For programs/clusters with expenditures that do not meet the dollar threshold for Type A,
they will be identified as Type B programs and evaluated as to whether each Type B has
expenditures that meet the dollar threshold for risk assessment and whether the Type B is
considered a high -risk program.
• The total dollar amount of major programs determined in steps 3 and 4 above will be
compared to the total federal expenditures to ensure the appropriate coverage is
obtained. The major program expenditures must be at least 20% of total federal
expenditures if the City is deemed a low -risk auditee and at least 40% if the City is not
considered low -risk.
The standards allow for the risk criteria described above to be waived in the first year after a change in
auditors. Exercising the waiver would result in all Type A programs/clusters being audited as major
programs. We would consider this option and compare the major program determination using this
method to that of the risk based approach in performing the Single Audit of the City for the first year a
Single Audit is required.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 55
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AT _ City of Dubuque, Iowa
�T Proposal to Serve
Remote Audit Approach As Requested
Governmental organizations are choosing remote audits with increasing
t frequency, and Mauldin & Jenkins is very effective in working from a remote
environment. The spring of 2020 brought an increasing demand for remote
audits due to the spread of COVID-19 and the inability for work to be conducted
CHANGE AHEADI on site. However, even before the complexities brought on by the spread of
COVID-19, many organizations opted for remote audits for a variety of reasons. It
will be the City preference whether to conduct the audit remotely, but should
you desire this service delivery option, Mauldin & Jenkins is trained to conduct
remote audits while maintaining all professional standards.
Remote audit engagements offer significant advantages over those that follow a
more traditional format: faster results, less disruption, and reduced stress for governmental finance
personnel. Current technology allows our clients and their audit teams to stay in regular
communication, securely share information, and collaborate effectively. Our staff professionals have
grown accustomed to being provided read-only access to client systems to run reports, view purchase
orders, invoices, reconciliations, etc. As a result, work that used to require extended on -site time can be
performed anywhere, easing the burden on the audit process for both the auditor and auditee.
Though audits can still require some on -site time, reconfiguring the City audit engagement to maximize
efficiency and to take advantage of technological tools can dramatically reduce the amount of time
spent on -site. While the remote audit can generate far less disruption for the organization undergoing
the audit, it does not necessarily reduce client contact very much — or even at all. As we leverage
the technological tools at our disposal (Suralink, Zoom, LeapFile, Google Hangouts, etc.) we maintain
consistent contact with our clients throughout the process and find that in many ways, communication
between our teams and clients are as good, if not better, in the remote working environment than
during traditional onsite engagements.
A successful audit experience requires careful planning, timely preparation and strong communication,
regardless of where the work takes place. That is especially true for a remote engagement, so preparing
for this type of audit sometimes helps organizations identify ways to improve their internal data
management strategies — a welcome bonus! We are proud of the strong governmental practice we've
built and it's upon that foundation that we can leverage these technological tools to conduct remote
audits as the environment demands or the client chooses.
Identification of Anticipated Potential Audit Problems
Single Audits
Single audits can be quite cumbersome - especially during a time when new programs are being created
and new funding streams are available from the Federal government. Since 2020, we have seen a
significant amount of new Federal funding made available via the Coronavirus Aid, Relief, and Economic
Security Act ("CARES"), the Omnibus Appropriations and Coronavirus Relief Package, the American
Rescue Plan Act, and most recently, the Infrastructure Investment and Jobs Act.
Obtaining the needed information from a compliance and financial perspective can be difficult for the
auditor and auditee. We anticipate similar difficulties in performing the audit of the City if a single audit
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 70
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T City of Dubuque, Iowa
Proposal to Serve
Obtaining the needed information from a compliance and financial perspective can be difficult for the
auditor and auditee. We anticipate similar difficulties in performing the audit of the City if a single audit
is required. However, we do believe that with proper planning and
communication by all sides, and with the assistance of City personnel, all
potential problems should be easily overcome.
The Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (the Uniform Guidance), entails more than 100
pages of regulations in applying for, managing, and auditing federal grants and
cooperative agreements. The Uniform Guidance includes many complex
requirements for you as the auditee to adhere to — including those related to procurement (which
seemingly continue to evolve), sub recipient monitoring, and indirect costs. We have a very good
understanding of both the auditor and grant recipient requirements of the Uniform Guidance, and are
available to assist you in adhering to the provisions thereof.
Additionally, we are active members of the AICPA's Government Audit Quality Center (GAQC) which
continues to provide significant updates and guidance to the funding created by the Federal government
in response to the COVID-19 pandemic. As members of the GAQC, we have direct access to the
information as soon as it is made available and can be a valued resource to the Entity as a recipient of
any of this new funding.
Other Potential Problems
In addressing any issue, communication and timely resolution are critical. Mauldin & Jenkins prides
itself in developing professional relationships and rapport with clients which facilitate open and honest
communication. Mauldin & Jenkins' stance would be based on reporting meaningful information to the
financial statement users, but understanding that the financial statements are the City's
representations. To do less would compromise our independent status.
We use the following approach to seek a mutually agreeable resolution of accounting & reporting issues
Step 1 Define and understand the issue through discussion with the City's management and
verified audit information.
Step 2 Make an initial assessment of the impact of alternative accounting treatments.
Step 3 If the impact has significant potential, gather research which may include the following:
obtain the City's research and rationale for their position; gather additional details;
draw on common practices within other similar sized governments; utilize recognized
Firm experts.
Step 4 Discuss with City staff the Firm's preferred position and rationale.
Step 5 Resolve the issue.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 57
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City of Dubuque, Iowa
>4i-Proposal to Serve
Additional Information of Value Added Services
Upcoming GASB Statements
As has been the case for the past 10 years, GASB has issued several other new pronouncements which
will be effective in future years. The following is a brief summary of the new standards for which we will
utilize our continuing education trainings and governmental newsletters. Additionally, we regularly
assist our clients with understanding and implementing these new standards. The standards which will
be implemented in the near future:
Statement No. 100, Accounting Changes and Error Corrections
Statement No. 101, Compensated Absences
Statement No. 102, Certain Risk Disclosures
As noted by the numerous pronouncements issued by GASB over the past decade, the GASB continues
to research various projects of interest to governmental units. Subjects of note include:
Revenue and Expense Recognition
Going Concern Uncertainty and Severe Financial Stress
Classification and Disclosure of Capital Assets
Free Continuing Education for Governmental Clients
We provide free quarterly continuing education for all of our governmental clients. Each quarter, we
pick a couple of significant topics tailored to be of interest to governmental entities, and offer the
sessions several times per quarter virtually and at a variety of client provided locations resulting in
greater networking among our governmental clients. We normally see approximately 100-200 people
per quarter. We obtain the input and services of experienced outside speakers along with our in-house
professionals.
"I've been a CPA for 32 years. Today's CPE class by Mauldin & Jenkins has
been the best of my career". Terry Nall, CPA, City of Dunwoody (GA) Q
Council Member
"They are always on top of new accounting pronouncements and provide I
training well before implementation deadlines. This is a very valuable
resource for our organization". Laurie Puckett, CPA, CPFO, Gwinnett
County (GA), Accounting Director
Examples of subjects addressed in past quarters include:
• Accounting for Debt Issuances
• Achieving Excellence in Financial Reporting
• Best Budgeting Practices, Policies and Processes
• Budget Preparation
• Capital Asset Accounting Processes and Controls
• Coaching and Mentoring
• Closing Out and Audit Preparation
• Collateralization of Deposits and Investments
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 58
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City of Dubuque, Iowa
Proposal to Serve
• Component Units
• Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
• Cybersecurity Risk Management
• Detecting Fraud in Revenues and Expenditures
• Evaluating Financial and Non -Financial Health of a Local Government
• Financial Report Card — Where Does Your Government Stand?
• Financial Reporting Model Improvements
• GASB No. 74 & 75, New OPEB Standards .
• GASB No. 77, Tax Abatement Disclosures ...
• GASB No. 84, Fiduciary Activities
• GASB No. 87, Leases
• GASB No. 96, SBITAs
• GASB No. 100, Accounting and Error Corrections
• GASB No. 101, Compensated Absences
• GASB No. 102, Certain Risk Disclosures
• GASB Projects & Updates (ongoing and several sessions)
• Grants (Accounting and Auditing)
• Human Capital Management
• Information Technology (IT) Risk Management
• Internal Controls Over Accounts Payable, Payroll and Cash Disbursements
• Internal Controls Over Receivables & the Revenue Cycle
• Legal Considerations for Debt Issuances & Disclosure Requirements
• Navigating IRS Communications with Success
• Policies and Procedures Manuals
• Presenting Financial Information to Non -Financial People
• Procurement Card Red Flags
• Risk, Efficiency, & Effectiveness in Governments
• Single Audits for Auditees
• SPLOST Accounting, Reporting & Compliance
• Uniform Grant Guidance
Governmental Newsletters
We produce quarterly newsletters tailored to meet the needs of
governments. We also provide additional timely newsletters and
announcements as necessary on any emerging topics to ensure governments
stay informed of current developments in the government finance
environment. The newsletters are authored by Mauldin & Jenkins
governmental industry specialists and have addressed a variety of subjects.
In the past several years, the following topics have been addressed in our
newsletters:
• Are Your Government's Funds Secure?
• COVID-19 Updates (several)
• Cybersecurity Awareness
• Changes to FEMA's Disaster Recovery Grant Program
• Deposit Collateralization
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 59
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Employee vs Independent Contractor
Escheat Laws on Unclaimed Property
Federal Funding and Accountability Transparency Act
Financial Data Transparency Act
Forensic Audit or Financial Audit?
Form PT 440
GASB No. 72, Fair Value, It is Not Totally About Disclosure
GASB No.'s 74 & 75, Other Post -Employment Benefits (OPEB)
GASB No. 77, Abatements — Go Viral with GASB 77
GASB No. 84 Fiduciary Activities (Series)
GASB No. 87, Leases
GASB No. 89, Accounting for Interest Cost Incurred Before the
End of Construction
GASB No. 91, Conduit Debt Obligations
GASB No. 93, Replacement of Interbank Offered Rates
GASB No. 100, Accounting Changes and Error Corrections
General Data Protection Regulation (GDPR)
GFOA announces new COA Submission Requirement
Grants Management
IRS Imposing ACA Penalties — Including to Governmental
Entities
OMB Compliance Supplements
OPEB, What You Need to Know
Public Funds and Secure Deposit Program
Rotating or Not Rotating Auditors
Property Tax Assessments
Remote Auditing Best Practices
Refunding Debt
Sales & Use Taxes on Retail Sales of Jet Fuel
Sales Tax Collections and Remittances by the State
SAS Clarity Standards and Group Audits
Single Audit, including Uniform Guidance (several)
Social Security Administration (SSA)
Incentive Payments
Special Purpose Local Option Sales
Taxes (SPLOST) Expenditures
Subrecipient Risk Assessment Tool
Supplemental Social Security for
Inmates
The New Tax Cuts and Jobs Act — Impact on Bond Refunding
Uniform Guidance & New Procurement Requirements
What's Happening with Property Tax Assessments
City of Dubuque, Iowa
Proposal to Serve
You are the best
auditors 1 have ever
worked with over my
career. It is a big
difference having a
group that is dedicated
to governmental
accounting.
Wesley Ropp,
Charleston Water System,
Chief Financial Officer
INDUSTRY EXPERTISE / PROACTIVE SERVICE / PROVEN RESULTS 60
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City of Dubuque, Iowa
Proposal to Serve
Auditor's Discussion & Analysis
During the course of serving our clients, we stress the importance of timely and frequent
communication. Such communication takes place throughout the audit and throughout the year, and
includes proactive communications regarding new and upcoming accounting standards and auditing
standards, as well as, the availability to answer questions and provide advice to the government.
We believe such communication is a key to providing timely value-added service to our clients.
At the conclusion of the audit process, Mauldin & Jenkins prepares an Auditor's Discussion & Analysis
(formerly called the Audit Agenda) which provides auditor insight and summarizes the audit process,
conclusions, and year-end financial analysis all under one cover.
Elements of the Auditor's Discussion & Analysis include the following:
• Information about the Firm, and the respective personnel serving the
government;
• Results of the audit and other matters which should be emphasized to the
governing board;
• An overview of the governments year-end financial results and auditor insights
relative to key financial elements of the government;
• An understanding of the internal control/compliance audit reports and the
results of our testing of internal controls and compliance with laws and
regulations;
• A summary of certain audit scopes and procedures utilized by Mauldin & Jenkins
during the audit process;
• Documentation of certain required communications as required by auditing
standards;
• If applicable, a summary of any findings (material weaknesses and/or significant
deficiencies) and management recommendations resulting from the audit;
• Practical information regarding upcoming new financial reporting and auditing
standards and pronouncements affecting the government;
• A summary of the free continuing education and newsletters made available to
the government during the past year.
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City of Dubuque, Iowa
Proposal to Serve
Mauldin & Jenkins Partner Joel Black Appointed GASB Chairman
In 2020, the Financial Accounting Foundation's board of
trustees appointed Joel Black, partner -in -charge of Mauldin
& Jenkins audit practice, the next Chairman of the
` Governmental Accounting Standards Board.
"I am very excited to take on this new professional
challenge. I have been immersed my entire adult life in the
important, complex world of governmental accounting. I
am eager to join my new colleagues in the mission to
establish and improve accounting standards, and to engage
with the remarkably diverse groups of stakeholders who
care so much about public sector financial reporting."
"Joel Black has a longstanding and demonstrated
commitment to the mission and work of the GASB and will
make an excellent chair," said Financial Accounting
Foundation Chairman Kathy Casey in a statement. "He brings extensive knowledge and experience to
the role and has genuine appreciation for the opportunities and challenges that our stakeholders face as
accounting standards change. We are pleased to welcome him to the organization and look forward to
his future leadership."
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 62
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>,A4rTj-
Fee Schedule
City of Dubuque, Iowa
Proposal to Serve
As requested by the City, we have enclosed on the following pages an all-inclusive maximum fee
for the financial and compliance audit services for the fiscal years noted in the Request for
Proposal. The below cost schedule contains all pricing information relative to the performance of
the audit.
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2024 FINANCIAL STATEMENTS
Hours Hourly Rate
Total
Partners
100 $285
$ 28,500
Managers
125 225
28,125
Staff Professionals
175 175
30,625
Total for Services Described in RFP
400
87,250
Out-of-pocket expenses:
Meals and lodging
2,000
Transportation
1,500
Mauldin & Jenkins discount from standard fees and expenses
(15,750)
I all inclusive not to exceed price for 2024 audit $ 75,000
Amount of Professional Services, in hours, allowed for 2024 year without additional
cost (such services include phone calls & continuing education) 30
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2025 FINANCIAL STATEMENTS
Hours Hourly Rate Total
Partners 95 $290 $ 27,550
Managers 120 230 27,600
Staff Professionals 160 180 28,800
Total for Services Described in RFP 375 83,950
Out-of-pocket expenses:
Meals and lodging 2,000
Transportation 1,500
Mauldin & Jenkins discount from standard fees and expenses (10,450)
I all inclusive not to exceed price for 2025 audit $ 77,000
Amount of Professional Services, in hours, allowed for 2025 year without additional
cost (such services include phone calls & continuing education) 30
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 63
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4-i
City of Dubuque, Iowa
Proposal to Serve
SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
FOR THE AUDIT OF THE 2026 FINANCIAL STATEMENTS
Hours Hourly Rate
Total
Partners 95 $295
$ 28,025
Managers 120 235
28,200
Staff Professionals 160 185
29,600
Total for Services Described in RFP 375
85,825
Out-of-pocket expenses:
Meals and lodging
2,000
Transportation
1,500
Mauldin & Jenkins discount from standard fees and expenses
(10,325)
Total all inclusive not to exceed price for 2026 audit
$ 79,000
Amount of Professional Services, in hours, allowed for 2026 year without additional
cost (such services include phone calls & continuing education)
30
Important Notes to be Considered:
Note (1) — Unlimited Correspondence: It is Mauldin & Jenkins' policy to not charge for simple
discussions and conversations that occur between the governmental entity and Mauldin & Jenkins that
are only simple discussions (i.e., a phone call to ask certain questions that do not require additional
research).
Note (2) — Free Periodic/Quarterly Continuing Education: As noted in our technical proposal, we
provide free quarterly continuing education classes to our clients. This could amount to approximately
$3,000 of annual savings for the Government's estimated finance department per person.
Note (3) — Additional Services: If it should become necessary for the City to request Mauldin & Jenkins
to provide any additional services (such as bond issurances, etc.), then such additional work shall be
performed only if set forth in an addendum to the contract between the City and Mauldin & Jenkins.
Note (4) — No Hidden Fees or Costs: The pricing schedules contain all pricing information relative to
performance of the audit as required by the City including all reimbursement for travel, lodging,
communications, etc. Our estimated number of hours and the associated fee estimate indicated are
based on our professional judgment and experience with similar governmental entities. So long as there
are no significant changes in the operations or the number of major programs of the City and or the
scope of services requested or significant problems requiring additional time, our quoted fees will not
change.
Note (5) — Single Audit: The above fees include the Single Audit of two (2) major programs. If additional
major programs are required, we would propose an additional fee of $7,000 per major program.
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 64
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City of Dubuque, Iowa
Proposal to Serve
Closing
We appreciate the opportunity to continue to serve the City of Dubuque, Iowa. We believe Mauldin &
Jenkins is the "right" Firm for the City. Our experience and knowledge in the governmental sector of
accounting is vast and ever improving. We would be very pleased to share our experience and
understanding of governmental accounting and operations for the benefit of the City.
We would greatly appreciate your recommending us for your audit, accounting, and financial reporting
needs. As we mentioned in our Transmittal Letter, we are ready to begin the City's audit immediately.
Should you or anyone at the City have any questions with regards to this proposal or about Mauldin &
Jenkins, please feel free to contact us.
MAULDIN&JENKINS
CPAs & ADVISORS
INDUSTRY EXPERTISE/ PROACTIVE SERVICE/ PROVEN RESULTS 65
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MAULDIN&JENKINS
CPAs & ADVISORS
800-277-0050
www.mjcpa.com
Page 1
of 1454