Presentation To Provide Auditing Services For

May 27, 2014

City of Palm Coast, Florida

Presented by:

About James Moore & Co.

A Brief History• Founded in 1964• Offices in Daytona Beach, Gainesville &

Tallahassee• Over 120 people full-time, firm-wide• One of the largest CPA firms in Florida• Largest CPA firm in Volusia/Flagler area• Undergone 12 triennial peer reviews,

receiving unqualified opinions with no letter of comments

Government Auditing Experience:Major Current Governmental

Clients• City of Cape Canaveral, Florida• City of Edgewater, Florida• City of New Smyrna Beach, Florida• City of Ormond Beach, Florida• City of Palm Coast, Florida• City of Port Orange, Florida• County of Volusia, Florida• Several special districts and utility

authorities

Government Auditing Experience – Past

• City of Atlantic Beach, Florida • City of Avon Park, Florida • City of Daytona Beach Shores, Florida • City of Daytona Beach, Florida• City of Flagler Beach, Florida• City of Winter Park, Florida• Town of Orange Park, Florida• Flagler County

Qualifications & Memberships

• American Institute of CPAs and FICPA• AICPA Governmental Audit Quality

Center• Government Finance Officers

Association and FGFOA• AGN International• League of Cities• FCCMA

Innovative Auditing

• Profx Engagement Software paperless audit software

• IDEA Data Analysis Software• Information Services Consulting

(IT) staff on-site• Lean Six Sigma – Gold Standards

Committed to Providing You with a Team that Focuses on:

1. Partner & Staff Availability when YOU Need Them

2. Partner & Staff Continuity from Year-to-Year3. Attention to YOUR Schedule, Not Ours4. Providing Friendly, Knowledgeable Staff

(CAFR Reviewers)5. Close Proximity to City - 25 Minutes from

our Office

Your Audit Team – Philosophy

James HalleranEngagement Partner

Zach ChalifourEngagement Manager

Bernadette Britz-ParkerTechnical Review Partner

Webb ShephardAssociate Accountant

Doug GillikinSenior Accountant

Your Audit Team

Experience & Stability

• Partners – More than 50 years combined experience!

• NO contract personnel• 2 GFOA CAFR reviewers part of team• Each have a governmental concentration• Quality Control by partner on-site • JM&Co. financially sound - No debt

- Partner retirement funded• We work hard to retain our people!• 2 employees live in Palm Coast and 4 in

Flagler County

We’re a great team!

What Sets James Moore Apart?

• Open, year-round communication

• Problem solvers, not adversaries• Understanding of City• Available to be on site with

relatively short notice • One-on-one meetings with

Council members• Unpredictability of audit

procedures

What Sets James Moore Apart?

• Dedicated Government Segment Team– Governments are a

Cornerstone of our Practice– Engagement team CPE,

conferences & Webinars throughout the year

– Volusia/Flagler FGFOA– League of Cities– Flagler Chamber

• Client Resources• Lean Government

What Sets James Moore Apart?

• Daytona Beach Office Payroll - $2,226,000

• Economic Impact:– $15.6 million for Volusia /Flagler

• Local Presence:– Stay abreast of current events

affecting the City• City agendas & minutes• New pronouncements &

methodologies More Aware – More Flexible –Greater Understanding

Questions?